EIOPA · 1060
1060
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2017-03-03
- Answered
- 2019-09-23
Question
In the Solvency II S.08.02 we need to report “Swap outflow amount (C0200)”. Should we report this amount in negative or positive value? At the moment we are reporting the Swap outflow amount as “Negative” value, as this is regarding a cash outflow of the funds. Is this correct?
Answer
Under Solvency II prudential reporting all amounts should be reported as positive unless otherwise stated.
In this case, if the interest rate is positive then this amount has to be reported with a positive value, it is basically an outflow of a positive value.
In the case of negative interest rates, this value should be reported as negative if in reality it would be an inflow.
This Q&A is published by European Insurance and Occupational Pensions Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.
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