Question ID: 2782
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Article: N/A
Template: S.06.04
Status: Final
Date of submission: 04 Sep 2023
Question
I have a question regarding R0020 in the S.06.04 effective 31 Dec 2023 Can you please aid our understanding of 'property' in the context of exposure to physical risk. Does your definition of property extend to right of use assets (such as leased buildings for its employees) in addition to other fixed assets such as IT equipment, furniture and fixtures?
Background of the question
Prep for S.06.04 QRT Reporting 31.12.2023
EIOPA answer
The right of use properties should be included in the definition of property for the physical risk KPI.