ANNEX II | Implementing Regulation 2021/897

ANNEX II - Implementing Regulation 2021/897

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)

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

‘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 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)

– Futures

B	– Call options

C	– Put options

– 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 ).

CHAPTER I - QUANTITATIVE SUPERVISORY REPORTING (Article 1-4)

CHAPTER II - GENERAL PROVISIONS ON COOPERATION AND EXCHANGE OF INFORMATION (Article 5-8)

CHAPTER III - COOPERATION AND EXCHANGE OF INFORMATION IN THE REGISTRATION AND DEREGISTRATION PROCESS (Article 9-12)

CHAPTER IV - ONGOING COOPERATION AND REGULAR EXCHANGE OF INFORMATION (Article 13-14)

CHAPTER V - AD HOC COOPERATION AND EXCHANGE OF INFORMATION (Article 15-18)

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