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Commission Implementing Regulation (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)
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General comments:
This section relates to quarterly and annual submission of information for individual entities.
This template contains information on the look through of collective investment undertakings or investments packaged as funds, including when they are participations, by underlying asset category, country of issue and currency. The look through shall be performed until the asset categories, countries and currencies are identified. In case of funds of funds the look–through shall follow the same approach.
For the identification of countries the look–through should be implemented in order to identify all countries that represent more than 5 % of the fund being looked–through and until 90 % of the value of the fund is identified by country.
Quarterly information shall only be reported when the ratio of collective investments undertakings held by the undertaking to total investments, measured as the ratio between item C0010/R0180 of template S.02.01 plus collective investments undertakings included in item C0010/R0220 of template S.02.01 plus collective investments undertakings included in item C0010/R0090 and the sum of item C0010/R0070 and C0010/RC0220 of template S.02.01, is higher than 30 %.
Items shall be reported with positive values unless otherwise stated in the respective instructions.
The asset categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to CIC codes refer to Annex VI — CIC table of this Regulation.
ITEM | INSTRUCTIONS | |
---|---|---|
C0010 | Collective Investments Undertaking ID Code | Asset ID code using the following priority:
|
C0020 | Collective Investments Undertaking ID Code type | Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:
|
C0030 | Underlying asset category | Identify the assets categories, receivables and derivatives within the collective investment undertaking. One of the options in the following closed list shall be used:
When the look–through regards a fund of funds, category ‘4 — Collective Investment Units’ shall be used only for non–material residual values. |
C0040 | Country of issue | Breakdown of each asset category identified in C0030 by issuer country. Identify the country of localisation of the issuer. The localisation of the issuer is assessed by the address of the entity issuing the asset. One of the options shall be used:
This item is not applicable to Categories 8 and 9 as reported in C0030. |
C0050 | Currency | Identify whether the currency of the asset category is the reporting currency or a foreign currency. All other currencies than the reporting currency are referred to as foreign currencies. One of the options in the following closed list shall be used:
|
C0060 | Total amount | Total amount invested by asset category, country and currency through collective investment undertakings. For liabilities a positive amount shall be reported. For derivatives the Total amount can be positive (if an asset) or negative (if a liability). |
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