EIOPA · 1100
1100
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2017-03-24
- Answered
- 2019-09-23
Question
Our understanding of the items to be considered for reporting for closed derivatives are as follows:1. Derivatives that were open in the previous reporting period and got closed within the current reporting period2. Derivatives that were purchased and sold within the current reporting period.Please clarify our understanding.
Answer
S.08.02 contains an item-by-item list of closed derivatives held directly by the undertaking (i.e. not on a look-through basis), classifiable as asset categories A to F. When a contract is still open but has been reduced in size the closed portion shall be reported.We confirm that in both cases you described the derivatives need to be reported.
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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