Commission Implementing Regulation (EU) 2021/897 of 4 March 2021 laying down implementing technical standards for the application of Regulation (EU) 2019/1238 of the European Parliament and of the Council with regard to the format of supervisory reporting to the competent authorities and the cooperation and exchange of information between competent authorities and with the European Insurance and Occupational Pensions Authority (Text with EEA relevance)

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 Council10). 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/EU11 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.

ANNEX III

CIC table

First 2 positions	First 2 positions	Asset listed in	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)	ISO 3166-1-alpha-2 country code or XL (for not listed) or XT (for not exchange tradable)
Third position	Category	1	2	3	4	5	6	7	8	9	0	A	B	C	D	E	F
Third position	Category	Government bonds	Corporate bonds	Equity	Investment funds Collective investment undertakings	Structured notes	Collateralised securities	Cash and deposits	Mortgages and loans	Property	Other investments	Futures	Call Options	Put Options	Swaps	Forwards	Credit derivatives
Fourth position	Sub-category or main risk	1	1	1	1	1	1	1	1	1		1	1	1	1	1	1
Fourth position	Sub-category or main risk	Central Government bonds	Corporate bonds	Common equity	Equity funds	Equity risk	Equity risk	Cash	Uncollateralised loans made	Property (office and commercial)		Equity and index futures	Equity and index options	Equity and index options	Interest rate swaps	Forward interest rate agreement	Credit default swap
Fourth position	Sub-category or main risk	2	2	2	2	2	2	2	2	2		2	2	2	2	2	2
Fourth position	Sub-category or main risk	Supra-national bonds	Convertible bonds	Equity of real estate related corporation	Debt funds	Interest rate risk	Interest rate risk	Transferable deposits (cash equivalents)	Loans made collateralised with securities	Property (residential)		Interest rate futures	Bond options	Bond options	Currency swaps	Forward exchange rate agreement	Credit spread option
Fourth position	Sub-category or main risk	3	3	3	3	3	3	3		3		3	3	3	3		3
Fourth position	Sub-category or main risk	Regional government bonds	Commercial paper	Equity rights	Money market funds	Currency risk	Currency risk	Other deposits short term (less than or equal to one year)		Property (for own use)		Currency futures	Currency options	Currency options	Interest rate and currency swaps		Credit spread swap
Fourth position	Sub-category or main risk	4	4	4	4	4	4	4	4	4			4	4			4
Fourth position	Sub-category or main risk	Municipal government bonds	Money market instruments	Preferred equity	Asset allocation funds	Credit risk	Credit risk	Other deposits with term longer than one year	Mortgages	Property (under construction)			Warrants	Warrants			Total return swap
Fourth position	Sub-category or main risk	5	5		5	5	5	5	5	5		5	5	5	5
Fourth position	Sub-category or main risk	Treasury bonds	Hybrid bonds		Real estate funds	Real estate risk	Real estate risk	Deposits to cedants	Other collateralised loans made	Plant and equipment (for own use)		Commodity futures	Commodity options	Commodity options	Security swaps
Fourth position	Sub-category or main risk	6	6		6	6	6		6				6	6
Fourth position	Sub-category or main risk	Covered bond	Common covered bonds		Alternative funds	Commodity risk	Commodity risk		Loans on policies				Swaptions	Swaptions
Fourth position	Sub-category or main risk	7	7		7	7	7					7	7	7	7	7
Fourth position	Sub-category or main risk	National Central Banks	Covered bonds subject to specific law		Private equity funds	Catastrophe and Weather risk	Catastrophe and Weather risk					Catastrophe and Weather risk	Catastrophe and Weather risk	Catastrophe and Weather risk	Catastrophe and Weather risk	Catastrophe and Weather risk
Fourth position	Sub-category or main risk		8		8	8	8					8	8	8	8	8
Fourth position	Sub-category or main risk		Subordinated bonds		Infrastructure funds	Mortality risk	Mortality risk					Mortality risk	Mortality risk	Mortality risk	Mortality risk	Mortality risk
Fourth position	Sub-category or main risk	9	9	9	9	9	9	9	9	9	9	9	9	9	9	9	9
Fourth position	Sub-category or main risk	Other	Other	Other	Other	Other	Other	Other	Other	Other	Other	Other	Other	Other	Other	Other	Other

ANNEX IV

Definitions of the CIC table

First two positions – Assets listed in	First two positions – Assets listed in	Definition
Country	ISO 3166-1-alpha-2 country code	Identify the ISO 3166-1-alpha-2 country code where the asset is listed in. An asset is considered as being listed if it is negotiated on a regulated market or on a multilateral trading facility, as defined in Directive 2014/65/EU of the European Parliament and of the Council12. If the asset is listed in more than one country or the undertaking uses for valuation purposes a price provider which is one of the regulated markets or multilateral trading facility where the asset is listed in, the country shall be the one of that regulated market or multilateral trading facility used as the reference for valuation purposes.
XV	Assets listed in one or more than one country	Identify assets that are listed in one or more countries but when the undertaking uses for valuation purposes a price provider which is not one of the regulated markets or multilateral trading facility where the asset is listed in.
XL	Assets that are not listed in a stock exchange	Identify assets that are not negotiated on a regulated market or on a multilateral trading facility, as defined in Directive 2014/65/EU.
XT	Assets that are not exchange tradable	Identify assets that by their nature are not subject to negotiation on a regulated market or on a multilateral trading facility, as defined in Directive 2014/65/EU.
Third and fourth position – Category	Third and fourth position – Category	Definition
1	Government bonds	Bonds issued by public authorities, whether by central governments supra-national government institutions, regional governments or local authorities, and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States’ central government and central banks, denominated and funded in the domestic currency of that central government and the central bank, multilateral development banks referred to in Article 117(2) of Regulation (EU) No 575/2013 13 or international organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee meets the requirements set out in Article 215 of Commission Delegated Regulation (EU) 2015/35 14. Regarding bonds with a qualifying guarantee, the third and fourth position shall be attributed by reference to the entity providing the guarantee.
11	Central Government bonds	Bonds issued by central governments.
12	Supra-national bonds	Bonds issued by public institutions established by a commitment between national states, e.g. issued by a multilateral development bank referred to in Article 117(2) of Regulation (EU) No 575/2013 or issued by an international organisation referred to in Article 118 of Regulation (EU) No 575/2013.
13	Regional government bonds	Regional government or autonomous community debt instruments offered to the public in a public offering on the capital market.
14	Local authorities bonds	Bonds issued by local authorities, including cities, provinces, districts and other municipal authorities
15	Treasury bonds	Short term government bonds, issued by central governments (issued with a maturity term up to 1 year).
16	Covered bonds	Government bonds which have a pool of assets that secures or ‘covers’ the bond. Those assets remain on the issuer balance sheet.
17	National Central banks	Bonds issued by national central banks.
19	Other	Other government bonds, not classified under the above categories.
2	Corporate bonds	Bonds issued by corporations
21	Corporate bonds	Bonds issued by corporations, with simple characteristics, usually covering the ones referred to as ‘plain vanilla’, and that do not have any special feature described in the categories 22 to 28.
22	Convertible bonds	Corporate bonds that the holder can convert into shares of common stock in the issuing company or cash of equal value, having debt and equity-like features.
23	Commercial paper	Unsecured, short-term debt instrument issued by a corporation, typically for the financing of accounts receivable, inventories and meeting short-term liabilities, usually with original maturity lesser than 270 days.
24	Money market instruments	Very short term debt securities (usually with maturities ranging from 1 day up to 1 year), consisting mainly of negotiable certificates of deposit (CDs), bankers acceptances and other highly liquid instruments. Commercial paper is excluded from this category.
25	Hybrid bonds	Corporate bonds that have debt and equity-like features, but are not convertible.
26	Common covered bonds	Corporate bonds which have a pool of assets that secures or ‘covers’ the bond. Those assets remain on the issuer balance sheet. Covered bonds subject to specific law are excluded from this category.
27	Covered bonds subject to specific law	Corporate bonds which have a pool of assets that secures or ‘covers’ the bond if the originator becomes insolvent and are subject by law to special public supervision designed to protect bond-holders, as defined in point (1) of Article 3 of Directive (EU) 2019/2162 of the European Parliament and of the Council15. An example of this category is Pfandbrief: ‘Covered bonds which are issued on the basis of the Pfandbrief Act. They are used to refinance loans for which collateral is furnished in the form of loans secured by real estate liens (Mortgage Pfandbriefe), public-sector loans (Public Pfandbriefe), ship mortgages (Ship Pfandbriefe) or aircraft mortgages (Aircraft Pfandbriefe). Thus, the distinction made between these Pfandbrief types refers to the cover pool created for each type of Pfandbrief.’
28	Subordinated bonds	Corporate bonds which have a lower priority than other bonds of the issuer in case of liquidation.
29	Other	Other corporate bonds, with other characteristics than the ones identified in the above categories.
3	Equity	Shares and other securities equivalent to shares representing corporations’ capital, i.e., representing ownership in a corporation.
31	Common equity	Equity that represents basic property rights on corporations.
32	Equity of real estate related corporation	Equity representing capital from real estate related corporations.
33	Equity rights	Rights to subscribe to additional shares of equity at a set price.
34	Preferred equity	Equity security that is senior to common equity, having a higher claim on the assets and earnings than common equity, but is subordinate to bonds.
39	Other	Other equity, not classified under the above categories.
4	Collective investment undertakings	Collective investment undertaking’ means an undertaking for collective investment in transferable securities (UCITS) as defined in Article 1(2) of Directive 2009/65/EC or an alternative investment fund (AIF) as defined in Article 4(1)(a) of Directive 2011/61/EU.
41	Equity funds	Collective investment undertakings mainly invested in equity.
42	Debt funds	Collective investment undertakings mainly invested in bonds.
43	Money market funds	Collective investment undertakings under the definition provided by ESMA (CESR/10-049).
44	Asset allocation funds	Collective investment undertakings which invests its assets pursuing a specific asset allocation objective, e.g. primarily investing in the securities of companies in countries with nascent stock markets or small economies, specific sectors or group of sectors, specific countries or other specific investment objective.
45	Real estate funds	Collective investment undertakings mainly invested in real estate.
46	Alternative funds	Collective investment undertakings whose investment strategies include such as hedging, event driven, fixed income directional and relative value, managed futures, commodities etc.
47	Private equity funds	Collective investment undertakings used for making investments in equity securities following strategies associated with private equity.
48	Infrastructure funds	Collective investment undertakings that invest in utilities such as toll roads, bridges, tunnels, ports and airports, oil and gas distribution, electricity distribution and social infrastructure such as healthcare and educational facilities.
49	Other	Other collective investment undertakings, not classified under the above categories
5	Structured notes	Hybrid securities, combining a fixed income (return in the form of fixed payments) instrument with a series of derivative components. Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have embedded one or a combination of categories of derivatives, including Credit Default Swaps (CDS), Constant Maturity Swaps (CMS), Credit Default Options (CDOp). Assets under this category are not subject to unbundling.
51	Equity risk	Structured notes mainly exposed to equity risk.
52	Interest rate risk	Structured notes mainly exposed to interest rate risk.
53	Currency risk	Structured notes mainly exposed to currency risk.
54	Credit risk	Structured notes mainly exposed to credit risk.
55	Real estate risk	Structured notes mainly exposed to real estate risk.
56	Commodity risk	Structured notes mainly exposed to commodity risk.
57	Catastrophe and Weather risk	Structured notes mainly exposed to catastrophe or weather risk.
58	Mortality risk	Structured notes mainly exposed to mortality risk.
59	Other	Other structured notes, not classified under the above categories.
6	Collateralised securities	Securities whose value and payments are derived from a portfolio of underlying assets. Includes Asset Backed Securities (ABS), Mortgage Backed securities (MBS), Commercial Mortgage Backed securities (CMBS), Collateralised Debt Obligations (CDO), Collateralised Loan Obligations (CLO), Collateralised Mortgage Obligations (CMO). Assets under this category are not subject to unbundling.
61	Equity risk	Collateralised securities mainly exposed to equity risk.
62	Interest rate risk	Collateralised securities mainly exposed to interest rate risk.
63	Currency risk	Collateralised securities mainly exposed to currency risk.
64	Credit risk	Collateralised securities mainly exposed to credit risk.
65	Real estate risk	Collateralised securities mainly exposed to real estate risk.
66	Commodity risk	Collateralised securities mainly exposed to commodity risk.
67	Catastrophe and Weather risk	Collateralised securities mainly exposed to catastrophe or weather risk.
68	Mortality risk	Collateralised securities mainly exposed to mortality risk.
69	Other	Other collateralised securities, not classified under the above categories.
7	Cash and deposits	Money in the physical form, cash equivalent, bank deposits and other money deposits.
71	Cash	Notes and coins in circulation that are commonly used to make payments.
72	Transferable deposits (cash equivalents)	Deposits exchangeable for currency on demand at par and which are directly usable for making payments by cheque, draft, giro order, direct debit/credit, or other direct payment facility, without penalty or restriction.
73	Other deposits short term (less than or equal to one year)	Deposits other than transferable deposits, with remaining maturity inferior or equal to 1 year that cannot be used to make payments at any time and that are not exchangeable for currency or transferable deposits without any kind of significant restriction or penalty.
74	Other deposits with term longer than one year	Deposits other than transferable deposits, with remaining maturity superior to 1 year that cannot be used to make payments at any time and that are not exchangeable for currency or transferable deposits without any kind of significant restriction or penalty.
75	Deposits to cedants	Deposits relating to reinsurance accepted.
79	Other	Other cash and deposits, not classified under the above categories
8	Mortgages and loans	Financial assets created when creditors lend funds to debtors, with collateral or not, including cash pools.
81	Uncollateralised loans made	Loans made without collateral.
82	Loans made collateralised with securities	Loans made with collateral in the form of financial securities.
84	Mortgages	Loans made with collateral in the form of real estate.
85	Other collateralised loans made	Loans made with collateral in any other form.
86	Loans on policies	Loans made with insurance policies as collateral.
89	Other	Other mortgages and loans, not classified under the above categories.
9	Property	Buildings, land, other constructions that are immovable and equipment.
91	Property (office and commercial)	Office and commercial building used for investment.
92	Property (residential)	Residential buildings used for investment.
93	Property (for own use)	Real estate for the own use of the undertaking.
94	Property (under construction for investment)	Real estate that is under construction, for future usage as investment.
95	Plant and equipment (for own use)	Plant and equipment for the own use of the undertaking.
96	Property (under construction for own use)	Real estate that is under construction, for future own usage.
99	Other	Other real estate, not classified under the above categories.
0	Other investments	Other assets reported in ‘Other investments’.
A	Futures	Standardised contract between two parties to buy or sell a specified asset of standardised quantity and quality at a specified future date at a price agreed today.
A1	Equity and index futures	Futures with equity or stock exchange indices as underlying.
A2	Interest rate futures	Futures with bonds or other interest rate dependent security as underlying.
A3	Currency futures	Futures with currencies or other currencies dependent security as underlying.
A5	Commodity futures	Futures with commodities or other commodities dependent security as underlying.
A7	Catastrophe and Weather risk	Futures mainly exposed to catastrophe or weather risk.
A8	Mortality risk	Futures mainly exposed to mortality risk.
A9	Other	Other futures, not classified under the above categories.
B	Call Options	Contract between two parties concerning the buying of an asset at a reference price during a specified time frame, where the buyer of the call option gains the right, but not the obligation, to buy the underlying asset.
B1	Equity and index options	Call options with equity or stock exchange indices as underlying.
B2	Bond options	Call options with bonds or other interest rate dependent security as underlying.
B3	Currency options	Call options with currencies or other currencies dependent security as underlying.
B4	Warrants	Call options that entitles the holder to buy stock of the issuing company at a specified price.
B5	Commodity options	Call options with commodities or other commodities dependent security as underlying.
B6	Swaptions	Call options granting its owner the right but not the obligation to enter into a long position in an underlying swap, i.e., enter into a swap where the owner pays the fixed leg and receive the floating leg.
B7	Catastrophe and Weather risk	Call options mainly exposed to catastrophe or weather risk.
B8	Mortality risk	Call options mainly exposed to mortality risk.
B9	Other	Other call options, not classified under the above categories.
C	Put Options	Contract between two parties concerning the selling of an asset at a reference price during a specified time frame, where the buyer of the put option gains the right, but not the obligation, to sell the underlying asset.
C1	Equity and index options	Put options with equity or stock exchange indices as underlying.
C2	Bond options	Put options with bonds or other interest rate dependent security as underlying.
C3	Currency options	Put options with currencies or other currencies dependent security as underlying.
C4	Warrants	Put options that entitles the holder to sell stock of the issuing company at a specified price.
C5	Commodity options	Put options with commodities or other commodities dependent security as underlying.
C6	Swaptions	Put options granting its owner the right but not the obligation to enter into a short position in an underlying swap, i.e., enter into a swap in which the owner will receive the fixed leg, and pay the floating leg.
C7	Catastrophe and Weather risk	Put options mainly exposed to catastrophe or weather risk.
C8	Mortality risk	Put options mainly exposed to mortality risk.
C9	Other	Other put options, not classified under the above categories.
D	Swaps	Contract in which counterparties exchange certain benefits of one party’s financial instrument for those of the other party’s financial instrument, and the benefits in question depend on the type of financial instruments involved.
D1	Interest rate swaps	Swap that exchange interest flows.
D2	Currency swaps	Swap that exchange currency.
D3	Interest rate and currency swaps	Swap that exchange interest and currency flows.
D4	Total return swap	A swap in which the non-floating rate side is based on the total return of an equity or fixed income instrument with the life longer that the swap.
D5	Security swaps	Swap that exchange securities.
D7	Catastrophe and Weather risk	Swaps mainly exposed to catastrophe or weather risk.
D8	Mortality risk	Swaps mainly exposed to mortality risk.
D9	Other	Other swaps, not classified under the above categories.
E	Forwards	Non-standardised contract between two parties to buy or sell an asset at a specified future time at a price agreed today.
E1	Forward interest rate agreement	Forward contract in which typically one party pays a fixed interest rate, and receives a variable interest rate usually based on an underlying index rate, at the predefined forward date.
E2	Forward exchange rate agreement	Forward contract in which one party pays an amount in one currency, and receives an equivalent amount in a different currency resulting from the conversion using the contractual exchange rate, at the predefined forward date.
E7	Catastrophe and Weather risk	Forwards mainly exposed to catastrophe or weather risk.
E8	Mortality risk	Forwards mainly exposed to mortality risk.
E9	Other	Other forwards, not classified under the above categories.
F	Credit derivatives	Derivative whose value is derived from the credit risk on an underlying bond, loan or any other financial asset.
F1	Credit default swap	Credit derivative transaction in which two parties enter into an agreement whereby one party pays the other a fixed periodic coupon for the specified life on the agreement and the other party makes no payments unless a credit event relating to a predetermined reference asset occurs.
F2	Credit spread option	Credit derivative that will generate cash flows if a given credit spread between two specific assets or benchmarks changes from its current level.
F3	Credit spread swap	A swap in which one party makes a fixed payment to the other on the swap’s settlement date and the second party pays the first an amount based on the actual credit spread.
F4	Total return swap	A swap in which the non-floating rate side is based on the total return of an equity or fixed income instrument with the life longer that the swap.
F9	Other	Other credit derivatives, not classified under the above categories.

ANNEX V

Template for registration

1.

Date of the completion of the registration template

2.

Member State

3.

The name of the competent authority;

4.

Single contact point (name/telephone/email);

5.

Type of application (first application/change to previous application/closure of activities)

6.

PEPP registration number (if not first application)

7.

The date when a decision was taken;

8.

The name, address and, where applicable, the authorisation number of the PEPP provider in the home Member State;

9.

Where available, the legal entity identifier of the PEPP provider;

10.

The type of PEPP provider to be selected from a drop-down menu in accordance with the list in Article 6(1) of Regulation (EU) 2019/1238);

11.

The Member States where the PEPP provider intends to market the PEPP (and nature: FOS/FOE);

12.

The Member States for which the PEPP provider has opened or plans to open a sub-account;

13.

The standard contract terms, as referred to in Article 4 of Regulation (EU) 2019/1238:

• — a description of the Basic PEPP, including any guarantees offered on the investment performance, a given level of benefits etc. and the risk-mitigating technique

• — a description of the alternative investment options, where applicable, including any guarantees offered on the investment performance, a given level of benefits etc. and the risk-mitigating technique

14.

Describe the conditions related to the modification of the investment option;

15.

Biometric risk coverage, where relevant:

• — Describe the details of the biometric risk coverage

• — Describe the triggers of the biometric risk coverage

16.

PEPP retirement benefits;

• — Describe the types of benefits offered;

• — Describe the possible forms of pay-outs;

• — Where applicable, describe the additional coverage offered (e.g. long-term care, additional biometric risks etc.) and who provides the additional coverage;

• — Describe the right to change the form of pay-out;

17.

Describe the conditions related to the portability service;

18.

Describe the conditions related to the switching service;

19.

Describe the categories of costs and total aggregate costs expressed in percentage terms and in monetary terms, where applicable;

20.

Describe the conditions related to the accumulation phase for the respective sub-account(s);

21.

Describe the conditions related to the decumulation phase for the respective sub-account(s);

22.

Where applicable, describe the conditions under which advantages or incentives granted are to be repaid to the Member State of residence of the PEPP saver;

23.

Every PEPP KID related to this PEPP, as an attachment in machine-readable format.

ANNEX VI

Template for notification of registration

1.

Date of the completion of the registration;

2.

Designated contact point of EIOPA (name/telephone/email);

3.

PEPP registration number;

ANNEX VII

Template for deregistration

1.

Date of the completion of the deregistration template;

2.

Member State;

3.

The name of the Competent Authority;

4.

Designated contact point (name/telephone/email);

5.

PEPP registration number;

6.

The date when a decision was taken;

7.

Reason for deregistration.

ANNEX VIII

Template for notification of deregistration

1 Date of the completion of the deregistration notification; 2 PEPP registration number.

ANNEX IX

Template for opening a sub-account

Date;

From:

Member State;

Requesting competent authority;

Designated contact point (telephone/email);

To:

Member State;

Competent authority;

Designated contact point (name/telephone/email);

Type of application (first application/change to previous application)

The date of receipt of complete and accurate request to open a new sub-account in accordance with Article 21(2) of Regulation (EU) 2019/1238;

The planned start date of the activities;

The name, address and, where applicable, the authorisation number of the PEPP provider in the home Member State;

Where available, the legal entity identifier of the PEPP provider;

The type of PEPP provider;

The PEPP registration number;

The generic benefit statement;

The PEPP KID for the sub-account.

Description of the contractual arrangements referred to in Article 19(2) of Regulation (EU) 2019/1238, where applicable;

Description of compliance of the PEPP provider with the requirements referred to in Article 6(1) of Regulation (EU) 2019/1238, where applicable.

ANNEX X

Template for notification of opening of a sub-account

Date;

From:

Member State;

Requesting competent authority;

Designated contact point (telephone/email);

To:

Member State;

Competent authority;

Designated contact point (name/telephone/email);

The date of receipt of complete and accurate request to open a new sub-account template;

Acknowledgement of receipt.

ANNEX XI

Template for request for information/cooperation

Reference number;

Date;

From:

Member State;

Requesting competent authority;

Designated contact point (telephone/email);

To:

Member State;

Competent authority;

Designated contact point (name/telephone/email);

Reasons for the request;

The actual request;

References;

Registration number of the PEPP;

Exchange of information, where applicable;

Confidentiality;

Additional information;

Urgency.

ANNEX XII

Template for reply to request for information/cooperation

Reference number of the request;

Date;

Date of receipt of the request for information/cooperation;

From:

Member State;

Requesting competent authority;

Designated contact point (telephone/email);

To:

Member State;

Competent authority;

Designated contact point (name/telephone/email);

Registration number of the PEPP;

Reply to the request;

Reasons for not making the deadline for the request and estimated deadline;

Confidentiality;

Additional information.

ANNEX XIII

Template for notification of infringement

Reference number of the notification;

Date;

From:

Member State;

Requesting competent authority;

Designated contact point (telephone/email);

To:

Member State;

Competent authority;

Designated contact point (name/telephone/email);

Subject matter:

Notification to a competent authority pursuant to Article 8(1)(b) of Regulation (EU) 2019/1238;

Notification to EIOPA pursuant to Article 8(1)(b) of Regulation (EU) 2019/1238;

Notification to a competent authority pursuant to Article 8(1)(c) of Regulation (EU) 2019/1238;

Notification to EIOPA pursuant to Article 8(1)(c) of Regulation (EU) 2019/1238;

Notification to a competent authority pursuant to Article 8(1)(d) of Regulation (EU) 2019/1238;

Notification to EIOPA pursuant to Article 8(1)(d) of Regulation (EU) 2019/1238;

Notification to a competent authority pursuant to Article 16 of Regulation (EU) 2019/1238;

Notification to EIOPA pursuant to Article 16 of Regulation (EU) 2019/1238;

Notification to a competent authority pursuant to Article 63 of Regulation (EU) 2019/1238;

Notification to EIOPA pursuant to Article 63 of Regulation (EU) 2019/1238;

Notification to a competent authority pursuant to Article 65 of Regulation (EU) 2019/1238;

Notification to a competent authority pursuant to Article 67 of Regulation (EU) 2019/1238;

Notification to EIOPA pursuant to Article 67 of Regulation (EU) 2019/1238;

Product number of the PEPP;

Country(ies) where the infringement took place;

Type of infringement:

Nature;

Materiality;

Duration;

Suggested actions:

Type of action;

Planned implementation/effect of action;

Country(ies) where the actions will have effect;

Evidence to justify the decision;

Urgency;

References;

Intended publication.

ANNEX XIV

Template for information regarding national provisions

Date of the completion of the template for information regarding national provisions;

Member State;

The name of the competent authority;

Designated contact point (name/telephone/email);

Type of application (first application/change to previous application);

Link to the information relevant for the competent authority.