Formats of supervisory reporting
Pan-European Personal Pension Product (PEPP) providers shall submit the information referred to in Article 40(1) to (5) of Regulation (EU) 2019/1238 in accordance with the following specifications:
(a)
data points with the data type ‘monetary’ shall be expressed in units with no decimals with the exception of templates PP.06.02 and PP.08.03 as set out in Annexes I and II which shall be expressed in units with two decimals;
(b)
data points with the data type ‘percentage’ shall be expressed as per unit with four decimals;
(c)
data points with the data type ‘integer’ shall be expressed in units with no decimals;
(d)
data points shall be expressed as positive values except in the following cases:
(i)
data points are of an opposite nature from the natural amount of the item;
(ii)
the nature of the data point allows for positive and negative values to be reported;
(iii)
a different reporting format is required by the respective instructions set out in Annexes V to XIV to this Regulation.
Reporting currency
1. For the purposes of this Regulation ‘reporting currency’ shall be the currency used for the preparation of the PEPP provider’s financial statements, unless otherwise required by the competent authority.
2. Data points and figures with the type ‘monetary’ shall be reported in the reporting currency, which requires the conversion of any other currency into the reporting currency, unless otherwise provided in this Regulation.
3. When expressing the value of any asset or liability denominated in a currency other than the reporting currency, the value shall be converted into the reporting currency as if the conversion had taken place at the closing rate on the last day for which the appropriate rate is available in the reporting period to which the asset or liability relates.
4. When expressing the value of any income or expense, the value shall be converted into the reporting currency applying the basis of conversion used for accounting purposes.
5. The conversion into the reporting currency shall be calculated by applying the exchange rate from the same source used for the PEPP provider’s financial statements, unless otherwise required by the competent authority.
Templates for annual quantitative reporting
PEPP providers shall submit annually the information referred to in Article 1 of Delegated Regulation (EU) 2021/896 using the following templates:
(a)
template PP.01.01 of Annex I, specifying the content of the submission, following the instructions set out in section PP.01.01 of Annex II;
(b)
template PP.01.02 of Annex I, specifying basic information on the PEPP and of the reporting, following the instructions set out in section PP.01.02 of Annex II;
(c)
template PP.52.01 of Annex I, specifying PEPP and PEPP saver information, following the instructions set out in section PP.52.01 of Annex II;
(d)
template PP.06.02 of Annex I, specifying an item-by-item list of assets following the instructions set out in section PP.06.02 of Annex II and using the complementary identification code (CIC) as set out in Annex III and defined in Annex IV;
(e)
template PP.06.03 of Annex I, providing information on the look-through of all collective investments held by the PEPP provider following the instructions set out in section PP.06.03 of Annex II;
(f)
template PP.08.03 of Annex I, providing aggregate information on open positions of derivatives, following the instructions set out in section PP.08.03 of Annex II and using the CIC as set out in Annex III and defined in Annex IV.
Appropriateness of the information submitted
For the purposes of Article 40(6) of Regulation (EU) 2019/1238, PEPP providers shall use the relevant templates set out in Annex I to this Regulation to ensure the ongoing appropriateness of the information submitted.
