EIOPA · 1461

1461

Regulation
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article
35
Submitted
2018-04-03
Answered
2019-10-09

Question

Should index-linked and unit-linked contracts be included in C0010/R0010-R0120 'Best Estimate' and C0030/R0130-R0140 'Reinsurance Recoverables'?

Answer

The best estimate related to index-linked and unit-linked business should also be included in R0010 to R0290, preferably in R0010-R0140, i.e. by underwriting year. The same applies for reinsurance recoverables.

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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