INSTRUCTIONS ON REPORTING TEMPLATES
ANNEX IISupplementary provisions
ANNEX II INSTRUCTIONS ON REPORTING TEMPLATES This Annex contains additional instructions in relation to the templates set out in Annex I. Templates which shall be filled in accordance with the instructions of the different sections of this Annex are referred to as ‘this template’ throughout the text of this Annex. PP.01.01.33 – Content of the submission General comments: This section relates to annual submission of information for the pan-European Personal Pension Products (PEPP). When a special justification is needed, the explanation shall not be submitted within the reporting template but shall be part of the dialogue between the undertaking providing the PEPP and competent authorities. TABLE ORDINATE ITEM INSTRUCTIONS C0010/R0010 PP.01.02.33 – Basic Information – General This template shall always be reported. The only possible option is: 1 – Reported C0010/R0020 PP.52.01.33 – PEPP and PEPP saver information One of the options in the following closed list shall be used: 1 – Reported 0 – Not reported other reason (in this case special justification is needed) C0010/R0030 PP.06.02.33 – List of assets One of the options in the following closed list shall be used: 1 – Reported 0 – Not reported other reason (in this case special justification is needed) C0010/R0040 PP.06.03.33 – Collective investment undertakings – look-through approach One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no Collective investment undertakings 0 – Not reported (in this case special justification is needed) C0010/R0050 PP.08.03.33– Aggregate information on open derivatives One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no derivative transactions 0 – Not reported other reason (in this case special justification is needed) PP.01.02 – Basic information – General General comments: This section relates to annual submission of basic information about the PEPP. TABLE ORDINATE ITEM INSTRUCTIONS C0010/R0010 PEPP name Commercial name of PEPP (undertaking-specific). C0010/R0020 PEPP registration number Registration number for the PEPP, which is attributed by the EIOPA. C0010/R0030 Language of reporting Identify the 2-letter code of ISO 639-1 code of the language used in the submission of information. C0010/R0040 Reporting submission date Identify the ISO 8601 (yyyy-mm-dd) code of the date when the reporting to the supervisory authority is made. C0010/R0050 Financial year end Identify the ISO 8601 (yyyy-mm-dd) code of the financial year end of the undertaking, e.g. 2017-12-31. C0010/R0060 Reporting reference date Identify the ISO 8601 (yyyy-mm-dd) code of the date identifying the last day of the reporting period. C0010/R0070 Regular/Ad hoc submission Identify if the submission of information relates to regular submission of information or ad-hoc. The following closed list of options shall be used: 1 – Regular reporting 2 – Ad hoc reporting C0010/R0090 Currency used for reporting Identify the ISO 4217 alphabetic code of the currency of the monetary amounts used in each report. C0010/R0260 PEPP still commercialised? Specify if product is still for sale or if it is just in runoff. The following closed list shall be used: — Still commercialised — In run-off C0010/R0270 Type of entity Specify the type of entity to which PEPP provider submitting the data for its PEPP is falling into. The following closed list shall be used: — Credit institution (pursuant to Directive 2013/36/EU of the European Parliament and of the Council ( 1 ) ) — Insurance undertaking (pursuant to Directive 2009/138/EC of the European Parliament and of the Council ( 2 ) ) — Institution for occupational retirement provision (pursuant to Directive (EU) 2016/2341 of the European Parliament and of the Council ( 3 ) ) — Investment firm (pursuant to Directive 2014/65/EU of the European Parliament and of the Council ( 4 ) ) — Investment company or management company (pursuant to Directive 2009/65/EC of the European Parliament and the Council ( 5 ) ) — EUAIFM (pursuant to Directive 2011/61/EU of the European Parliament and of the Council ( 6 ) ) C0010/R0280 Use of common pool of assets for all investments options Specify if the common pool of assets for all investment options is used. The following closed list shall be used: 1 – Yes 2 – No PP.52.01 – PEPP and PEPP saver Information – General comments: This section relates to annual submission of detailed information about a particular PEPP. In addition, some information for a particular PEPP investment option, i.e. Basic PEPP or alternative investment options, shall be further described, by country in which this product is commercialised and by sub-accounts opened. In case the alternative investment options become, individually or on aggregate, significant in relation to the savings in the Basic PEPP, the information shall be reported at a more granular level or at the level of each investment option. All values shall be provided as if it would be reported in accordance with the prudential framework under which remit the entity falls. Information regarding all alternative investment options shall be aggregated. PEPP and PEPP saver information (1) TABLE ORDINATE ITEM INSTRUCTIONS C0020/R0010 Administration costs of Basic PEPP Total amount of administrative costs related to the administration of the PEPP, charged to the PEPP saver during the reporting period. The amount relates to one-off and recurring costs of Basic PEPP. C0040/R0010 Distribution costs of Basic PEPP Total amount of costs related to the distribution of the PEPP, The amount relates to one-off and recurring costs of Basic PEPP. C0050/R0010 Costs of advice of Basic PEPP Total amount of costs related to the costs of advice of the PEPP, charged during the reporting period. The amount relates to one-off and recurring costs of Basic PEPP. C0060/R0010 Investment costs of Basic PEPP Total amount of investment costs related to the PEPP, charged during the reporting period. These costs cover the charges related to safekeeping of assets, activities stemming from performing transaction operations and other costs related to the investment activities but not attributable to two categories mentioned above. The amount relates to one-off and recurring costs of Basic PEPP. C0100/R0010 Costs of the capital guarantees, if any, of Basic PEPP Total amount of costs of the capital guarantees of the PEPP, charged during the reporting period. The amount relates to one-off and recurring costs of Basic PEPP. C0020/R0040 Administration costs of alternative investment options Total amount of administrative costs related to the administration of the PEPP, charged to the PEPP saver during the reporting period. The amount relates to one-off and recurring costs of alternative investment options. C0040/R0040 Distribution costs of alternative investment options Total amount of costs related to the distribution of the PEPP. The amount relates to one-off and recurring costs of alternative investment options. C0050/R0040 Costs of advice of alternative investment options Total amount of costs related to the costs of advice of the PEPP, charged during the reporting period. The amount relates to one-off and recurring costs of alternative investment options. C0060/R0040 Investment costs of alternative investment options Total amount of investment costs related to the PEPP, charged during the reporting period. These costs cover the charges related to safekeeping of assets, activities stemming from performing transaction operations and other costs related to the investment activities but not attributable to two categories mentioned above. The amount relates to one-off and recurring costs of alternative investment options. PEPP and PEPP saver information (2) TABLE ORDINATE ITEM INSTRUCTIONS Z0010 Country ISO 3166 1 alpha 2 code of the home or host Member States of the PEPP. This item shall be filled for each country where a sub-account is available or where the PEPP is provided. C0150/R0020 Number of PEPP savers in Basic PEPP commercialised in the country Number of PEPP savers in Basic PEPP commercialised in the country C0160/R0020 Total gross contributions received for Basic PEPP commercialised in the country Total amount of contributions over the reporting period paid by PEPP savers of Basic PEPP commercialised in the country. C0170/R0020 Total gross investment returns for Basic PEPP commercialised in the country Total amount of gross investment returns allocated to PEPP savers. The value is gross of investment costs of Basic PEPP commercialised in the country. C0190/R0020 Total benefit payments for Basic PEPP commercialised in the country Total amount of benefit payments over the reporting period to PEPP savers for the Basic PEPP commercialised in the country. This amount includes all benefits paid out, i.e. including biometric risks and other possible options included in particular product. C0200/R0020 Benefit payments related to retirement for Basic PEPP commercialised in the country Amount of benefit payment over the reporting period to PEPP savers of Basic PEPP commercialised in the country. This amount includes only benefits related to retirement. C0210/R0020 Benefit payments related to retirement paid through annuities for Basic PEPP commercialised in the country Amount of benefit payments over the reporting period to PEPP savers of Basic PEPP commercialised in the country. This amount includes only benefits related to retirement paid through annuities. C0220/R0020 Benefit payments related to retirement paid through lump sum for Basic PEPP commercialised in the country Amount of benefit payments over the reporting period to PEPP savers of Basic PEPP commercialised in the country. This amount includes only benefits related to retirement paid through a lump sum. C0230/R0020 Benefit payments related to retirement paid through drawdown payments for Basic PEPP commercialised in the country Amount of benefit payments over the reporting period to PEPP savers of Basic PEPP commercialised in the country. This amount includes only benefits related to retirement paid through drawdown payments. C0240/R0020 Benefit payments not related to retirement for Basic PEPP commercialised in the country Amount of benefit payments over the reporting period to PEPP savers of Basic PEPP commercialised in the country. This amount includes only benefits related to non-retirement covers, i.e. biometric risks and other possible options. C0250/R0020 Number of notifications in accordance with Article 20(1) of Regulation (EU) 2019/1238 received from PEPP savers that have changed their residence to another Member State for Basic PEPP commercialised in the country Number of notifications received from PEPP savers of Basic PEPP commercialised in the country related to PEPP saver’s change of residence to another Member State. C0260/R0020 Number of requests for opening a sub-account in accordance with Article 20(2) of Regulation (EU) 2019/1238 for Basic PEPP commercialised in the country Number of requests to open a new sub-account of the Basic PEPP commercialised in the country, received from PEPP savers which informed the PEPP provider about their intention to change the residence to another Member State. C0270/R0020 Number of sub-accounts opened in accordance with Article 20(2) of Regulation (EU) 2019/1238 for Basic PEPP commercialised in the country Number of actual sub-accounts opened of the Basic PEPP commercialised in the country related to requests received from PEPP savers which informed the PEPP provider about their intention to change the residence to another Member State. C0280/R0020 Number of requests from PEPP savers for switching in accordance with Article 20(5)(a) of Regulation (EU) 2019/1238 for Basic PEPP commercialised in the country Number of requests to switch to another PEPP provider, due to the current PEPP provider not being able to create a sub-account related to PEPP savers of Basic PEPP commercialised in the country changing the residence to another Member State. C0290/R0020 Actual transfers made in accordance with Article 20(5)(a) of Regulation (EU) 2019/1238 for Basic PEPP commercialised in the country Amount of actual transfers to another PEPP provider, due to the current PEPP provider not being able to create a sub-account related to PEPP savers of Basic PEPP commercialised in the country changing the residence to another Member State. C0300/R0020 Number of requests from PEPP savers for switching in accordance with Article 52(3) of Regulation (EU) 2019/1238 for Basic PEPP commercialised in the country Number of requests to switch to another PEPP provider upon request from PEPP savers of Basic PEPP commercialised in the country provided in accordance with Article 52(3) of Regulation (EU) 2019/1238 C0310/R0020 Actual transfers made in accordance with Article 52(3) of Regulation (EU) 2019/1238 for Basic PEPP commercialised in the country Amount of actual transfers to another PEPP provider upon request from PEPP savers of Basic PEPP commercialised in the country provided in accordance with Article 52(3) of Regulation (EU) 2019/1238 C0320/R0020 Assets of Basic PEPP commercialised in the country Total amount of assets related to Basic PEPP commercialised in the country. C0330/R0020 Obligations of Basic PEPP commercialised in the country Total amount of technical provisions and other liabilities, where relevant, related to Basic PEPP commercialised in the country. C0340/R0020 Number of complaints for Basic PEPP commercialised in the country The total number of complaints received for the Basic PEPP commercialised in the country over the reporting period. C0150/R0030 Number of PEPP savers in Basic PEPP in run-off Number of PEPP savers in Basic PEPP in run-off C0160/R0030 Total gross contributions received for Basic PEPP in run-off Total amount of contributions over the reporting period paid by PEPP savers of Basic PEPP in run-off. C0170/R0030 Total gross investment returns for Basic PEPP in run-off Total amount of gross investment returns allocated to PEPP savers. The value is gross of investment costs of Basic PEPP in run-off. C0190/R0030 Total benefit payments for Basic PEPP in run-off Total amount of benefit payments over the reporting period to PEPP savers for the Basic PEPP in run-off. This amount includes all benefits paid out, i.e. including biometric risks and other possible options included in particular product. C0200/R0030 Benefit payments related to retirement for Basic PEPP in run-off Amount of benefit payment over the reporting period to PEPP savers of Basic PEPP in run-off. This amount includes only benefits related to retirement. C0210/R0030 Benefit payments related to retirement paid through annuities for Basic PEPP in run-off Amount of benefit payments over the reporting period to PEPP savers of Basic PEPP in run-off. This amount includes only benefits related to retirement paid through annuities. C0220/R0030 Benefit payments related to retirement paid through lump sum for Basic PEPP in run-off Amount of benefit payments over the reporting period to PEPP savers of Basic PEPP in run-off. This amount includes only benefits related to retirement paid through a lump sum. C0230/R0030 Benefit payments related to retirement paid through drawdown payments for Basic PEPP in run-off Amount of benefit payments over the reporting period to PEPP savers of Basic PEPP in run-off. This amount includes only benefits related to retirement paid through drawdown payments. C0240/R0030 Benefit payments not related to retirement for Basic PEPP in run-off Amount of benefit payments over the reporting period to PEPP savers of Basic PEPP in run-off. This amount includes only benefits related to non-retirement covers, i.e. biometric risks and other possible options. C0250/R0030 Number of notifications in accordance with Article 20(1) of Regulation (EU) 2019/1238 received from PEPP savers that have changed their residence to another Member State for Basic PEPP in run-off Number of notifications received from PEPP savers of Basic PEPP in run-off related to PEPP saver’s change of residence to another Member State. C0260/R0030 Number of requests for opening a sub-account in accordance with Article 20(2) of Regulation (EU) 2019/1238 for Basic PEPP in run-off Number of requests to open a new sub-account of the Basic PEPP in run-off, received from PEPP savers which informed the PEPP provider about their intention to change the residence to another Member State. C0270/R0030 Number of sub-accounts opened in accordance with Article 20(2) of Regulation (EU) 2019/1238 for Basic PEPP in run-off Number of actual sub-accounts opened of the Basic PEPP in run-off related to requests received from PEPP savers which informed the PEPP provider about their intention to change the residence to another Member State. C0280/R0030 Number of requests from PEPP savers for switching in accordance with Article 20(5)(a) of Regulation (EU) 2019/1238 for Basic PEPP in run-off Number of requests to switch to another PEPP provider, due to the current PEPP provider not being able to create a sub-account related to PEPP savers of Basic PEPP in run-off changing the residence to another Member State. C0290/R0030 Actual transfers made in accordance with Article 20(5)(a) of Regulation (EU) 2019/1238 for Basic PEPP in run-off Amount of actual transfers to another PEPP provider, due to the current PEPP provider not being able to create a sub-account related to PEPP savers of Basic PEPP in run-off changing the residence to another Member State. C0300/R0030 Number of requests from PEPP savers for switching in accordance with Article 52(3) of Regulation (EU) 2019/1238 for Basic PEPP in run-off Number of requests to switch to another PEPP provider upon request from PEPP savers of Basic PEPP in run-off provided in accordance with Article 52(3) of Regulation (EU) 2019/1238 C0310/R0030 Actual transfers made in accordance with Article 52(3) f of Regulation (EU) 2019/1238 or Basic PEPP in run-off Amount of actual transfers to another PEPP provider upon request from PEPP savers of Basic PEPP in run-off provided in accordance with Article 52(3) of Regulation (EU) 2019/1238 C0320/R0030 Assets of Basic PEPP in run-off Total amount of assets related to Basic PEPP in run-off. C0330/R0030 Obligations of Basic PEPP in run-off Total amount of technical provisions and other liabilities, where relevant, related to Basic PEPP in run-off. C0340/R0030 Number of complaints for Basic PEPP in run-off The total number of complaints received for the Basic PEPP in run-off over the reporting period. C0150/R0050 Number of PEPP savers in alternative investment options commercialised in the country Number of PEPP savers in alternative investment options commercialised in the country C0160/R0050 Total gross contributions received for alternative investment options commercialised in the country Total amount of contributions over the reporting period paid by PEPP savers of alternative investment options commercialised in the country. C0170/R0050 Total gross investment returns for alternative investment options commercialised in the country Total amount of gross investment returns allocated to PEPP savers. The value is gross of investment costs of alternative investment options commercialised in the country. C0190/R0050 Total benefit payments for alternative investment options commercialised in the country Total amount of benefit payments over the reporting period to PEPP savers for the alternative investment options commercialised in the country. This amount includes all benefits paid out, i.e. including biometric risks and other possible options included in particular product. C0200/R0050 Benefit payments related to retirement for alternative investment options commercialised in the country Amount of benefit payment over the reporting period to PEPP savers of alternative investment options commercialised in the country. This amount includes only benefits related to retirement. C0210/R0050 Benefit payments related to retirement paid through annuities for alternative investment options commercialised in the country Amount of benefit payments over the reporting period to PEPP savers of alternative investment options commercialised in the country. This amount includes only benefits related to retirement paid through annuities. C0220/R0050 Benefit payments related to retirement paid through lump sum for alternative investment options commercialised in the country Amount of benefit payments over the reporting period to PEPP savers of alternative investment options commercialised in the country. This amount includes only benefits related to retirement paid through a lump sum. C0230/R0050 Benefit payments related to retirement paid through drawdown payments for alternative investment options commercialised in the country Amount of benefit payments over the reporting period to PEPP savers of alternative investment options commercialised in the country. This amount includes only benefits related to retirement paid through drawdown payments. C0240/R0050 Benefit payments not related to retirement for alternative investment options commercialised in the country Amount of benefit payments over the reporting period to PEPP savers of alternative investment options commercialised in the country. This amount includes only benefits related to non-retirement covers, i.e. biometric risks and other possible options. C0240/R0050 Number of notifications in accordance with Article 20(1) of Regulation (EU) 2019/1238 received from PEPP savers that have changed their residence to another Member State for alternative investment options commercialised in the country Number of notifications received from PEPP savers of alternative investment options commercialised in the country related to PEPP saver’s change of residence to another Member State. C0260/R0050 Number of requests for opening a sub-account in accordance with Article 20(2) of Regulation (EU) 2019/1238 for alternative investment options commercialised in the country Number of requests to open a new sub-account of the alternative investment options commercialised in the country, received from PEPP savers which informed the PEPP provider about their intention to change the residence to another Member State. C0270/R0050 Number of sub-accounts opened in accordance with Article 20(2) of Regulation (EU) 2019/1238 for alternative investment options commercialised in the country Number of actual sub-accounts opened of the alternative investment options commercialised in the country related to requests received from PEPP savers which informed the PEPP provider about their intention to change the residence to another Member State. C0280/R0050 Number of requests from PEPP savers for switching in accordance with Article 20(5)(a) of Regulation (EU) 2019/1238 for alternative investment options commercialised in the country Number of requests to switch to another PEPP provider, due to the current PEPP provider not being able to create a sub-account related to PEPP savers of alternative investment options commercialised in the country changing the residence to another Member State. C0290/R0050 Actual transfers made in accordance with Article 20(5)(a) of Regulation (EU) 2019/1238 for alternative investment options commercialised in the country Amount of actual transfers to another PEPP provider, due to the current PEPP provider not being able to create a sub-account related to PEPP savers of alternative investment options commercialised in the country changing the residence to another Member State. C0300/R0050 Number of requests from PEPP savers for switching in accordance with Article 52(3) of Regulation (EU) 2019/1238 for alternative investment options commercialised in the country Number of requests to switch to another PEPP provider upon request from PEPP savers of alternative investment options commercialised in the country provided in accordance with Article 52(3) of Regulation (EU) 2019/1238 C0310/R0050 Actual transfers made in accordance with Article 52(3) of Regulation (EU) 2019/1238 for alternative investment options commercialised in the country Amount of actual transfers to another PEPP provider upon request from PEPP savers of alternative investment options commercialised in the country provided in accordance with Article 52(3) of Regulation (EU) 2019/1238 C0320/R0050 Assets of alternative investment options commercialised in the country Total amount of assets related to alternative investment options commercialised in the country. C0330/R0050 Obligations of alternative investment options commercialised in the country Total amount of technical provisions and other liabilities, where relevant, related to alternative investment options commercialised in the country. C0340/R0050 Number of complaints for alternative investment options commercialised in the country The total number of complaints received for the alternative investment options commercialised in the country over the reporting period. C0149/R0060 Number of alternative investment options offered for PEPP product in run-off Number of alternative investment options offered for PEPP product in run-off C0150/R0060 Number of PEPP savers in alternative investment options in run-off Number of PEPP savers in alternative investment options in run-off C0160/R0060 Total gross contributions received for alternative investment options in run-off Total amount of contributions over the reporting period paid by PEPP savers of alternative investment options in run-off. C0170/R0060 Total gross investment returns for alternative investment options in run-off Total amount of gross investment returns allocated to PEPP savers. The value is gross of investment costs of alternative investment options in run-off. C0190/R0060 Total benefit payments for alternative investment options in run-off Total amount of benefit payments over the reporting period to PEPP savers for the alternative investment options in run-off. This amount includes all benefits paid out, i.e. including biometric risks and other possible options included in particular product. C0200/R0060 Benefit payments related to retirement for alternative investment options in run-off Amount of benefit payment over the reporting period to PEPP savers of alternative investment options in run-off. This amount includes only benefits related to retirement. C0210/R0060 Benefit payments related to retirement paid through annuities for alternative investment options in run-off Amount of benefit payments over the reporting period to PEPP savers of alternative investment options in run-off. This amount includes only benefits related to retirement paid through annuities. C0220/R0060 Benefit payments related to retirement paid through lump sum for alternative investment options in run-off Amount of benefit payments over the reporting period to PEPP savers of alternative investment options in run-off. This amount includes only benefits related to retirement paid through a lump sum. C0230/R0060 Benefit payments related to retirement paid through drawdown payments for alternative investment options in run-off Amount of benefit payments over the reporting period to PEPP savers of alternative investment options in run-off. This amount includes only benefits related to retirement paid through drawdown payments. C0240/R0060 Benefit payments not related to retirement for alternative investment options in run-off Amount of benefit payments over the reporting period to PEPP savers of alternative investment options in run-off. This amount includes only benefits related to non-retirement covers, i.e. biometric risks and other possible options. C0250/R0060 Number of notifications in accordance with Article 20(1) of Regulation (EU) 2019/1238 received from PEPP savers that have changed their residence to another Member State for alternative investment options in run-off Number of notifications received from PEPP savers of alternative investment options in run-off related to PEPP saver’s change of residence to another Member State. C0260/R0060 Number of requests for opening a sub-account in accordance with Article 20(2) of Regulation (EU) 2019/1238 for alternative investment options in run-off Number of requests to open a new sub-account of the alternative investment options in run-off, received from PEPP savers which informed the PEPP provider about their intention to change the residence to another Member State. C0270/R0060 Number of sub-accounts opened in accordance with Article 20(2) of Regulation (EU) 2019/1238 for alternative investment options in run-off Number of actual sub-accounts opened of the alternative investment options in run-off related to requests received from PEPP savers which informed the PEPP provider about their intention to change the residence to another Member State. C0280/R0060 Number of requests from PEPP savers for switching in accordance with Article 20(5)(a) of Regulation (EU) 2019/1238 for alternative investment options in run-off Number of requests to switch to another PEPP provider, due to the current PEPP provider not being able to create a sub-account related to PEPP savers of alternative investment options in run-off changing the residence to another Member State. C0290/R0060 Actual transfers made in accordance with Article 20(5) of Regulation (EU) 2019/1238 for alternative investment options in run-off Amount of actual transfers to another PEPP provider, due to the current PEPP provider not being able to create a sub-account related to PEPP savers of alternative investment options in run-off changing the residence to another Member State. C0300/R0060 Number of requests from PEPP savers for switching in accordance with Article 52(3) of Regulation (EU) 2019/1238 for alternative investment options in run-off Number of requests to switch to another PEPP provider upon request from PEPP savers of alternative investment options in run-off provided in accordance with Article 52(3) of Regulation (EU) 2019/1238 C0310/R0060 Actual transfers made in accordance with Article 52(3) of Regulation (EU) 2019/1238 for alternative investment options in run-off Amount of actual transfers to another PEPP provider upon request from PEPP savers of alternative investment options in run-off provided in accordance with Article 52(3) of Regulation (EU) 2019/1238 C0320/R0060 Assets of alternative investment options in run-off Total amount of assets related to alternative investment options in run-off. C0330/R0060 Obligations of alternative investment options in run-off Total amount of technical provisions and other liabilities, where relevant, related to alternative investment options in run-off. C0340/R0060 Number of complaints for alternative investment options in run-off The total number of complaints received for the alternative investment options in run-off over the reporting period. PP.06.02 – List of assets – General comments: This section relates to annual submission of information for PEPPs with further division by Basic PEPP and alternative investment options. In case the alternative investment options become, individually or on aggregate, significant in relation to the savings in the Basic PEPP, the information shall be reported at a more granular level or at the level of each investment option. The asset categories referred to in this template are the ones defined in Annex IV – Definitions of the CIC Table and references to Complementary Identification Code (‘CIC’) refer to Annex III – CIC table. This template contains an item-by-item list of assets related to the PEPP (i.e. not on a look-through basis), classifiable as asset categories 0 to 9, with the following exceptions: (a) cash shall be reported in one row per currency, for each combination of items C0060, C0070, C0080 and C0090; (b) transferable deposits (cash equivalents) and other deposits with maturity of less than one year shall be reported in one row per pair of bank and currency, for each combination of items C0060, C0070, C0080, C0090 and C0290; (c) deposits to cedants shall be reported in one single line, for each combination of items C0060, C0070, C0080 and C0090. This template comprises two tables: Information on positions held and Information on assets. On the table Information on positions held, each asset shall be reported separately in as many lines as needed in order to properly fill in all non-monetary variables with the exception of item ‘Quantity’, requested in that table. If for the same asset two values can be attributed to one variable, then this asset needs to be reported in more than one line. On the table Information on assets, each asset shall be reported separately, with one row for each asset, filling in all applicable variables requested in that table. The assets shall be earmarked by PEPP investment option (Basic PEPP and alternative investment options), unless all PEPP investment options share in the same pool of assets, where the assets shall be earmarked as ‘PEPP common assets’. In case the alternative investment options become, individually or on aggregate, significant in relation to the savings in the Basic PEPP, the information shall be reported at a more granular level or at the level of each investment option. All values shall be reported in accordance with the prudential framework under which remit the entity falls. If a PEPP provider is exempted from reporting an External Rating and External Credit Rating Institution[s] (‘ECAI’) in its sectoral legislation the information regarding field (C0250) and field (C0260) may be limited (not reported). Otherwise, this information shall be reported. Information on positions held TABLE ORDINATE ITEM INSTRUCTIONS C0011 Asset ID Code and Type of code This information combines data about Asset ID code (columns C0010 and C0110 from BoS decision) and Asset ID Code Type (columns C0020 and C0120 from BoS decision) Asset ID code using: — ISO 6166 code of ISIN Only if ISIN code is not available: — Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC) — Code attributed, when other recognised codes are not available. This code must be unique and kept consistent over time. Type of ID Code used for the ‘Asset ID Code’ item: 1 – ISO 6166 for ISIN code 2 – CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies) 3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange) 4 – WKN (Wertpapier Kenn-Nummer, the alphanumeric German identification number) 5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities) 6 – BBGID (The Bloomberg Global ID) 7 – Reuters RIC (Reuters instrument code) 8 – FIGI (Financial Instrument Global Identifier) 9 – Other code by members of the Association of National Numbering Agencies 99 – Code attributed When the same Asset ID code needs to be reported for one asset that is issued in two or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’. In this case, Asset ID Code Type shall refer to option 99 and the option of the original Asset ID code, as in the following example for which the code reported was ISIN code+currency: ‘99/1’. C0010 Basic PEPP/alternative investment options Type of PEPP investment option. The differentiation used in this field, is between the basic PEPP and an alternative investment options. Option 3, PEPP assets shall be used in case all PEPP investment options share in the same pool of assets. The following closed list shall be used: 1 – Basic PEPP 2 – Alternative investment options 3 – PEPP common assets C0040 Country of custody ISO 3166-1 alpha-2 code of the country where assets are held in custody. For identifying international custodians, such as Euroclear, the country of custody will be the one corresponding to the legal establishment where the custody service was contractually defined. In case the same type of asset is held in custody in more than one country, each asset shall be reported separately in as many lines as needed in order to properly identify all countries of custody. Regarding property, the issuer country is assessed by the address of the property. C0050 Custodian LEI code or, if LEI code is not available, name of the financial institution that is the custodian. In case the same type of asset is held in custody in more than one custodian, each asset shall be reported separately in as many lines as needed in order to properly identify all custodians. C0060 Quantity Number of assets, for relevant assets. This item shall not be reported if item Par amount (C0070) is reported. C0070 Par amount Principle amount outstanding measured at par amount, for all assets where this item is relevant, and at nominal amount for cash and cash equivalents. This item shall not be reported if item Quantity (C0060) is reported. C0075 Valuation method Financial instrument is valued by: 1 – marked to market valuation; 2 – market-consistent valuation; 3 – market-consistent valuation not applicable. C0080 Acquisition value Total acquisition value for assets held, clean value without accrued interest. C0090 Accrued interest Quantify the amount of accrued interest after the last coupon date for interest bearing securities. C0100 Market Asset Value Market value of the assets. Information on assets TABLE ORDINATE ITEM INSTRUCTION C0011 Asset ID Code and Type of code This information combines data about Asset ID code (columns C0010 and C0110 from BoS decision) and Asset ID Code Type (columns C0020 and C0120 from BoS decision) Asset ID code using: — ISO 6166 code of ISIN Only if ISIN code is not available: — Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC) — Code attributed, when other recognised codes are not available. This code must be unique and kept consistent over time. Type of ID Code used for the ‘Asset ID Code’ item: 1 – ISO 6166 for ISIN code 2 – CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies) 3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange) 4 – WKN (Wertpapier Kenn-Nummer, the alphanumeric German identification number) 5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities) 6 – BBGID (The Bloomberg Global ID) 7 – Reuters RIC (Reuters instrument code) 8 – FIGI (Financial Instrument Global Identifier) 9 – Other code by members of the Association of National Numbering Agencies 99 – Code attributed When the same Asset ID code needs to be reported for one asset that is issued in two or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’. In this case Asset ID Code Type shall refer to option 99 and the option of the original Asset ID code, as in the following example for which the code reported was ISIN code+currency: ‘99/1’. C0130 Item Title Name of the asset (or the address in case of property). Issuer Name Name of the issuer, defined as the entity that issues assets to investors. When available, this item corresponds to the entity name in the LEI database. When this is not available corresponds to the legal name. Regarding Investment fund/shares in investment funds, the issuer name is the name of the fund manager. C0150 Issuer code and Type of issuer code This information combines data about Issuer Code (column C0150 from BoS decision) and Type of issuer code (column C0160 from BoS decision). Issuer code is using the LEI. If LEI code is not available this item shall not be reported. Regarding Investment fund/shares in investment funds, the issuer code is the code of the fund manager. Identification of the type of code used for the ‘Issuer Code’ item. One of the options in the following closed list shall be used: 1 – LEI 9 – None This item is not applicable to CIC category 8 – Mortgages and Loans, when relating to mortgage and loans to natural persons. This item is not applicable for CIC 71, CIC 75 and CIC category 9 – Property. C0170 Issuer Sector Economic sector of issuer based on the latest version of NACE code (as published in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council ( 7 ) ). The letter reference of the NACE code identifying the Section shall be used as a minimum for identifying sectors (e.g. ‘A’ or ‘A0111’ would be acceptable) except for the NACE relating to Financial and Insurance activities, for which the letter identifying the Section followed by the 4 digits code for the class shall be used (e.g. ‘K6411’). Regarding investment funds, the issuer sector is the sector of the fund manager. C0180 Issuer Group Name of issuer’s ultimate parent entity. For investment funds the group relation relates to the fund manager. When available, this item corresponds to the entity name in the LEI database. When this is not available corresponds to the legal name. C0190 Issuer Group Code and Type of issuer group code This information combines data about Issuer Group Code (column C0190 from BoS decision) and Type of issuer group code (column C0200 from BoS decision). Issuer group’s identification using the Legal Entity Identifier (LEI). If LEI code is not available, this item shall not be reported. Regarding investment funds, the group relation relates to the fund manager. Code used for the ‘Issuer Group Code’ item: 1 – LEI 9 – None C0210 Issuer Country ISO 3166-1 alpha-2 code of the country of localisation of the issuer. The localisation of the issuer is assessed by the address of the entity issuing the asset. Regarding investment funds, the group relation relates to the fund manager. — ISO 3166-1 alpha-2 code — XA: Supranational issuers — EU: European Union Institutions C0220 Currency ISO 4217 alphabetic code of the currency of the issue. C0230 CIC Complementary Identification Code used to classify assets. C0240 Alternative investment A financial instrument, as listed in Section C of Annex I of Directive 2014/65/EU, issued by a legal person authorised under Directive 2011/61/EU ( 8 ) to manage alternative investment funds: 1 – Alternative investment 2 – No alternative investment C0250 External rating Rating of the asset at the reporting reference date issued by the nominated credit assessment institution (ECAI). C0270 Duration Asset duration, defined as the ‘residual modified duration’ (modified duration calculated based on the remaining time for maturity of the security, counted from the reporting reference date). For assets without fixed maturity the first call date shall be used. The duration shall be calculated based on economic value. C0280 Maturity date ISO 8601 (yyyy-mm-dd) code of the maturity date. For perpetual securities use ‘9999 - 12-31’ C0370 Unit price Market price per unit. C0380 Unit percentage of par amount price Percentage of the aggregated nominal amount. PP.06.03 – Collective investment undertakings – look-through approach General comments: This section relates to annual submission of information for PEPPs with further division by Basic PEPP and alternative investment options. In case the alternative investment options become, individually or on aggregate, significant in relation to the savings in the Basic PEPP, the information shall be reported at a more granular level or at the level of each investment option. 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. Considering proportionality and specific instructions of the template, 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. The template shall include information corresponding to 100 % of the value invested in collective investment undertakings. However, for the identification of countries the look-through shall be implemented in order to identify the exposures of 80 % of the total value of the funds minus the amounts relating to CIC 8 and CIC 9, and for the identification of currencies the look-through shall be implemented in order to identify the exposures of 80 % of the total value of the funds. PEPP providers shall ensure that the 20 % not identified by country is diversified across geographical areas, for example that not more than 5 % is in one single country. The look-through shall be applied by PEPP providers starting from the major, considering the amount invested, to the lowest single fund and the approach shall be kept consistent over time. Items shall be reported with positive values unless otherwise stated in the respective instructions. All values shall be reported in accordance with the prudential framework under which remit the entity falls. The asset categories referred to in this template are the ones defined in Annex IV – Definitions of the CIC Table and references to CIC codes refer to Annex III – CIC table. TABLE ORDINATE ITEM INSTRUCTIONS C0010 Collective investments undertaking ID Code Asset ID code using the following priority: — ISO 6166 code of ISIN when available — Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC) — Code attributed by the undertaking, when the options above are not available, and must be consistent over time 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: 1 – ISO/6166 for ISIN 2 – CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies) 3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange) 4 – WKN (Wertpapier Kenn-Nummer, the alphanumeric German identification number) 5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities) 6 – BBGID (The Bloomberg Global ID) 7 – Reuters RIC (Reuters instrument code) 8 – FIGI (Financial Instrument Global Identifier) 9 – Other code by members of the Association of National Numbering Agencies 99 – Code attributed by the undertaking C0030 Underlying asset category Identify the assets categories, receivables and derivatives within the collective investment undertaking. One of the options from the following closed list shall be used: 1 – Government bonds 2 – Corporate bonds 3L – Listed equity 3X – Unlisted equity 4 – Collective investment undertakings 5 – Structured notes 6 – Collateralised securities 7 – Cash and deposits 8 – Mortgages and loans 9 – Properties 0 – Other investments (including receivables) A – Futures B – Call options C – Put options D – Swaps E – Forwards F – Credit derivatives L – Liabilities Category ‘4 – Collective investment undertakings’ shall be used only for non-material residual values for both ‘funds of funds’ and any other fund. 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: — ISO 3166-1 alpha-2 code — XA: Supranational issuers — EU: European Union Institutions — AA: aggregated countries due to application of threshold 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: 1 – Reporting currency 2 – Foreign currency 3 – Aggregated currencies due to application of threshold C0060 Total amount Total amount invested by asset category, country and currency through collective investment undertakings. For liabilities a positive amount shall be reported, unless the item is a derivative liability. For derivatives, the total amount can be positive (if an asset) or negative (if a liability). PP.08.03. Aggregate information on open derivatives General comments: This section relates to annual submission of information for PEPP with further division by Basic PEPP and alternative investment options. In case the alternative investment options become, individually or on aggregate, significant in relation to the savings in the Basic PEPP, the information shall be reported at a more granular level or at the level of each investment option. The derivatives categories referred to in this template are the ones defined in Annex IV – Definitions of the CIC Table and references to CIC codes refer to Annex III – CIC table. Derivatives are considered assets if their value is positive or zero. They are considered liabilities if their value is negative. Both derivatives considered as assets or considered as liabilities shall be included. Information shall include all derivatives contracts that existed during the reporting period and were not closed prior to the reporting reference date. If there are frequent trades on the same derivative, resulting in multiple open positions, the derivative can be reported on an aggregated or net basis, as long as all the relevant characteristics are common and following the specific instruction for each relevant item. Items shall be reported with positive values unless otherwise stated in the respective instructions. A derivative is a financial instrument or other contract having all of the following characteristics: (a) its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) it is settled at a future date. All values shall be reported in accordance with the prudential framework under which remit the entity falls. Information on positions held TABLE ORDINATE ITEM INSTRUCTIONS C0010/R0010 Interest rate swaps (D1) for notional amount of Basic PEPP The amount covered or exposed to the Interest rate swap (D1) for the Basic PEPP. For swaps, it corresponds to the contract amount of the contracts reported in that line. When the trigger value corresponds to a range, the average value of the range shall be used. The notional amount refers to the amount that is being hedged/invested (when not covering risks). If several trades occur, it shall be the net amount at the reporting date. C0020/R0010 Interest rate swaps (D1) for Market value of Basic PEPP Monetary value of the Interest rate swap (D1) as of the reporting date for the Basic PEPP. It can be positive, negative or zero. C0030/R0010 Interest rate swaps (D1) for notional amount of alternative investment options The amount covered or exposed to the Interest rate swap (D1) for any alternative investment option. For swaps, it corresponds to the contract amount of the contracts reported in that line. When the trigger value corresponds to a range, the average value of the range shall be used. The notional amount refers to the amount that is being hedged/invested (when not covering risks). If several trades occur, it shall be the net amount at the reporting date. C0040/R0010 Interest rate swaps (D1) for market value of alternative investment options Monetary value of the Interest rate swap (D1) as of the reporting date for the alternative investment option. It can be positive, negative or zero. C0050/R0010 Interest rate swaps (D1) for notional amount of PEPP common assets The amount covered or exposed to the Interest rate swap (D1) for all PEPP investment options that share the same pool of assets. For swaps, it corresponds to the contract amount of the contracts reported in that line. When the trigger value corresponds to a range, the average value of the range shall be used. The notional amount refers to the amount that is being hedged/invested (when not covering risks). If several trades occur, it shall be the net amount at the reporting date. C0060/R0010 Interest rate swaps (D1) for market value of PEPP common assets Monetary value of the Interest rate swap (D1) as of the reporting date for all PEPP investment options that share the same pool of assets. It can be positive, negative or zero. C0010/R0020 Forward exchange rate agreement (F2) for notional amount of Basic PEPP The amount covered or exposed to the Forward exchange rate agreement (F2) for the Basic PEPP. For forwards, it corresponds to the contract amount of the contracts reported in that line. When the trigger value corresponds to a range, the average value of the range shall be used. The notional amount refers to the amount that is being hedged/invested (when not covering risks). If several trades occur, it shall be the net amount at the reporting date. C0020/R0020 Forward exchange rate agreement (F2) for Market value of Basic PEPP Monetary value of the Forward exchange rate agreement (F2) as of the reporting date for the Basic PEPP. It can be positive, negative or zero. C0030/R0020 Forward exchange rate agreement (F2) for notional amount of alternative investment options The amount covered or exposed to the Forward exchange rate agreement (F2) for any alternative investment option. For forwards, it corresponds to the contract amount of the contracts reported in that line. When the trigger value corresponds to a range, the average value of the range shall be used. The notional amount refers to the amount that is being hedged/invested (when not covering risks). If several trades occur, it shall be the net amount at the reporting date. C0040/R0020 Forward exchange rate agreement (F2) for market value of alternative investment options Monetary value of the Forward exchange rate agreement (F2) as of the reporting date for the alternative investment option. It can be positive, negative or zero. C0050/R0020 Forward exchange rate agreement (F2) for notional amount of PEPP common assets The amount covered or exposed to the Forward exchange rate agreement (F2) for all PEPP investment options that share the same pool of assets. For forwards, it corresponds to the contract amount of the contracts reported in that line. When the trigger value corresponds to a range, the average value of the range shall be used. The notional amount refers to the amount that is being hedged/invested (when not covering risks). If several trades occur, it shall be the net amount at the reporting date. C0060/R0020 Forward exchange rate agreement (F2) for market value of PEPP common assets Monetary value of the Forward exchange rate agreement (F2) as of the reporting date for all PEPP investment options that share the same pool of assets. It can be positive, negative or zero. C0010/R0030 Other derivatives for notional amount of Basic PEPP The amount covered or exposed to derivatives other than Interest rate swaps (D1) Forward exchange rate agreements (F2) and for the Basic PEPP. For futures and options corresponds to contract size multiplied by the trigger value and by the number of contracts reported in that line. For swaps and forwards, it corresponds to the contract amount of the contracts reported in that line. When the trigger value corresponds to a range, the average value of the range shall be used. The notional amount refers to the amount that is being hedged/invested (when not covering risks). If several trades occur, it shall be the net amount at the reporting date. C0020/R0030 Other derivatives for Market value of Basic PEPP Monetary value of the derivatives other than Interest rate swaps (D1) Forward exchange rate agreements (F2) as of the reporting date for the Basic PEPP. It can be positive, negative or zero. C0030/R0030 Other derivatives for notional amount of alternative investment options The amount covered or exposed to the derivatives other than Interest rate swaps (D1) Forward exchange rate agreements (F2) for the alternative investment options. For futures and options corresponds to contract size multiplied by the trigger value and by the number of contracts reported in that line. For swaps and forwards, it corresponds to the contract amount of the contracts reported in that line. When the trigger value corresponds to a range, the average value of the range shall be used. The notional amount refers to the amount that is being hedged/invested (when not covering risks). If several trades occur, it shall be the net amount at the reporting date. C0040/R0030 Other derivatives for market value of alternative investment options Monetary value of the derivatives other than Interest rate swaps (D1) Forward exchange rate agreements (F2) as of the reporting date for alternative investment options. It can be positive, negative or zero. C0050/R0030 Other derivates for notional amount of PEPP common assets The amount covered or exposed to derivatives other than Interest rate swaps (D1) and Forward exchange rate agreements (F2) all PEPP investment options that share the same pool of assets. For futures and options corresponds to contract size multiplied by the trigger value and by the number of contracts reported in that line. For swaps and forwards, it corresponds to the contract amount of the contracts reported in that line. When the trigger value corresponds to a range, the average value of the range shall be used. The notional amount refers to the amount that is being hedged/invested (when not covering risks). If several trades occur, it shall be the net amount at the reporting date. C0060/R0030 Other derivatives for market value of PEPP common assets Monetary value of the derivatives other than Interest rate swaps (D1) Forward exchange rate agreements (F2) as of the reporting date for all PEPP investment options that share the same pool of assets. It can be positive, negative or zero. ( 1 ) Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC ( OJ L 176, 27.6.2013, p. 338 ). ( 2 ) Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) ( OJ L 335, 17.12.2009, p. 1 ). ( 3 ) Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 2016 on the activities and supervision of institutions for occupational retirement provision (IORPs) ( OJ L 354, 23.12.2016, p. 37 ). ( 4 ) Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU ( OJ L 173, 12.6.2014, p. 349 ). ( 5 ) Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) ( OJ L 302, 17.11.2009, p. 32 ). ( 6 ) Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 ( OJ L 174, 1.7.2011, p. 1 ). ( 7 ) Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains ( OJ L 393, 30.12.2006, p. 1 ). ( 8 ) Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 ( OJ L 174, 1.7.2011, p. 1 ).