xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
General comments:
This section relates to annual submission of information for individual entities.
This template focuses on changes in the Excess of Assets over Liabilities due to investments and financial liabilities.
[F1The scope of this template:
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2018/1844 of 23 November 2018 amending and correcting Implementing Regulation (EU) 2015/2450 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities in accordance with Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance).
Includes investments;
Includes liabilities position of derivatives (as investments);
Includes Own shares;
Includes Financial liabilities (comprising subordinated liabilities);
Includes assets held for unit–linked and index–linked funds;
Excludes property held for own use.]
For all these items, the template covers the investments held at closing date of the prior reporting period (N–1) and the investments acquired/issued during the reporting period (N).
[F1The difference between template S.29.02 (last table) and information in template S.09.01 is the inclusion of the revenue from own shares and the exclusion of Property held for own use. The purpose of the template is to provide a detailed understanding of the changes in the Excess of Assets over Liabilities related to investments, considering:
Movements in valuation with an impact on the Excess of Assets over Liabilities (e.g. realised gains and losses from sales, but also valuation differences);
Revenues triggered by investments;
Expenses related to investments (including interest charges on financial liabilities.).]
ITEM | INSTRUCTIONS | |
---|---|---|
C0010/R0010 | Valuation movements on investments | Valuation movements on investments, including:
It shall include amounts relative to derivatives regardless of derivatives being an asset or a liability. It shall not include amounts reported in ‘Investment revenues — R0040’ and ‘Investments expenses including Interest charges on subordinated and financial liabilities — R0050’. |
C0010/R0020 | Valuation movements on own shares | Same as for cell C0010/R0010, but for own shares. |
C0010/R0030 | Valuation movements on financial liabilities and subordinated liabilities | Valuation movements on financial liabilities and subordinated liabilities, including:
|
C0010/R0040 | Investment Revenues | Includes dividends, interests, rents and other revenues, due to investments within scope of this template. |
C0010/R0050 | Investments expenses including interest charges on subordinated and financial liabilities | [F1Investments expenses including interest charges on subordinated and financial liabilities, including:
Those expenses and charges correspond to the ones recorded and recognised on an accrual basis at the end of the period.] |
C0010/R0060 | Variation in Excess of Assets over Liabilities explained by investments and financial liabilities management | Total of variation in Excess of Assets over Liabilities explained by investments and financial liabilities management. |
C0010/R0070 | Dividends | [F1Amount of dividends earned over the reporting period, excluding any dividends from property held for own use.] The same definition as in S.09.01 shall apply (except for the scope of investments to consider). |
C0010/R0080 | Interests | [F1Amount of interest earned over the reporting period, excluding any interest from property held for own use.] The same definition as in S.09.01 shall apply (except for the scope of investments to consider). |
C0010/R0090 | Rents | [F1Amount of rent earned over the reporting period, excluding any rent from property held for own use.] The same definition as in S.09.01 shall apply (except for the scope of investments to consider). |
C0010/R0100 | Other | [F1Amount of other investments income received and accrued at the end of the reporting year. Applicable to other investment income not considered in cells C0010/R0070, C0010/R0080 and C0010/R0090, such as securities lending fees, commitment fees etc., excluding the ones from property held for own use.] |
Textual Amendments
F2 Substituted by Commission Implementing Regulation (EU) 2016/1868 of 20 October 2016 amending and correcting Implementing Regulation (EU) 2015/2450 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).