445. Danish Insurance BS-C1D- cell See BS-C1D A11 comment Association A3 446. German Insurance BS-C1D- cell We assume that for dual listed investments, the undertaking can Please see comment n. Association (GDV) A3 choose the currency denomination. 444 Further clarification required: Where derivatives are held and these are for example, cross currency basis swaps, how should these be reported? Also, would it not be preferable to report them based on their economic effect so as to show the hedging impact of the transaction? Should Collective Investment Schemes (CIS) be done on a through’ basis? How should CIS that are not sufficiently ‘look transparent be treated, where currency information of the underlying assets is not available or cannot be quantified? 447. London Group BS-C1D- cell How should investment be included in the currency that the Please see comment n. – A3 fund is denominated in or by looking-through to the underlying 443 assets and liabilities. If it is on a look-through basis, this will be extremely difficult to do. 448. The Phoenix Group BS-C1D- cell Where derivatives are held and these are for example, cross Please see comment n. A3 currency basis swaps, how should these be reported? Also, would it 444 not be preferable to report them based on their economic effect so as to show the hedging impact of the transaction? 449. CEA BS-C1D- cell The LOG states that cell A27A from template BS-C1 should map to The LOG was corrected. A4 this cell, however A27A has since been removed from the balance sheet. The LOG should be updated to reflect this.
445. Danish Insurance Association BS-C1D- cell A3 See BS-C1D A11 comment 446. German Insurance Association (GDV) BS-C1D- cell A3 We assume that for dual listed investments, the undertaking can choose the currency denomination. Further clarification required: Where derivatives are held and these are for example, cross currency basis swaps, how should these be reported? Also, would it not be preferable to report them based on their economic effect so as to show the hedging impact of the transaction? Should Collective Investment Schemes (CIS) be done on a ‘look through’ basis? How should CIS that are not sufficiently transparent be treated, where currency information of the underlying assets is not available or cannot be quantified? Please see comment n. 444 447. London Group BS-C1D- cell A3 How should investment be included – in the currency that the fund is denominated in or by looking-through to the underlying assets and liabilities. If it is on a look-through basis, this will be extremely difficult to do. Please see comment n. 443 448. The Phoenix Group BS-C1D- cell A3 Where derivatives are held and these are for example, cross currency basis swaps, how should these be reported? Also, would it not be preferable to report them based on their economic effect so as to show the hedging impact of the transaction? Please see comment n. 444 449. CEA BS-C1D- cell A4 The LOG states that cell A27A from template BS-C1 should map to this cell, however A27A has since been removed from the balance sheet. The LOG should be updated to reflect this. The LOG was corrected.
Comments_template_QRT_BS_final.docx