EIOPA · 1277
1277
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2017-08-03
- Answered
- 2019-10-02
Question
QRT 15.02 requires undertakings to provide information on hedging performed and the economic result with/without hedging of the variable annuity guarantees.
In cases where (rather than hedging the market risk associated with the guarantees directly) an undertaking has reinsured these risks, how should this be presented in S.15.02?
Answer
In cases where rather than hedging the market risk associated with the guarantees directly an undertaking has reinsured these risks there is no "economic result with hedging" to be filled in C0140.
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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