Question ID: 1808
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.09.01
Status: Final
Date of submission: 14 Mar 2019
Question
What exactly is expected in QRT S.09.01 "rent" (C0090) - Should we show only the rent income earned or is it allowed to deduct administration costs.
EIOPA answer
In S.09.01.C0090 is to be reported the rent income earned i.e. rent received less accrued rent at the start of the period plus accrued rent at the end of the reporting period. Administration costs are expected to be reported in S.05.01 in investment/management expenses.