a) Where should be reported the unit – linked insurance products: under the item 140 “Collective investment” or under the item 150 “Insurance products” of the template F 22.02? b) If reported under the item 140 “Collective investment”, should the reported value be the entire amount subscribed by the clients or only the amount further invested in an investment fund (i.e. less the insurance component)?

The paragraph 117 letter (f) from Part 2 of Annex V to the Regulation (EU) no. 680/2014 states: ““Customer resources distributed but not managed” refers to products issued by entities outside the group that the institution has distributed to its current customers. This item shall be reported by type of product”.

Customer resources distributed but not managed have to be reported by the type of product. Therefore unit-linked insurance products are to be reported in row 150 ‘insurance products’ of F 22.02 of Annex III/Annex IV of Regulation (EU) 680/2014 – ITS on reporting.