EIOPA · 1247

1247

Name: EIOPA Q&A 1247 — EU Financial Regulatory Q&A
Creator: European Insurance and Occupational Pensions Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Submitted: 2017-07-03
Answered: 2019-09-27

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Question

Could you please provide clarification around what should be reported for the Net Gain and Losses (C0100) and Unrealised Gains and Losses (C0110) columns for CIC asset category 7 (Cash and Deposits)?

Answer

In both C0100 and C0110 of S.09.01 the reported net value can be positive, negative or zero. The calculation of C0100 (Net gains and losses) and C0110 (Unrealised gains and losses) should be performed without interests accrued. For CIC asset category 7 foreign exchange related gains and losses should be reflected there.

View original on European Insurance and Occupational Pensions Authority ↗

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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