EIOPA · 1475

1475

Name: EIOPA Q&A 1475 — 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: 2018-05-15
Answered: 2019-10-09

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Question

In the case of zero bonds, how are the annual “earnings” to be reported in the template? Do they only have to be reported as unrealised profit/loss in C0110 or should the yearly fictive issue yield to be reported in C0080 as well (earned basis)? If both positions have to be reported a case of double counting will happen.

Answer

In the case of zero bonds the annual “earnings” should be reported only in C0110 (Unrealised gains and losses).

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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