1786

Question

We are unsure about how "in the same way as in positive amounts"  in the answer to Q&A 1191 is to be interpretated. Should one when sorting the  liabilities distributed on currencies from highest to lowest either:
1) List negative values below positive (keep signs).
2) Use absolute values.
3) Revert the signs of all values if the reporting currency value is negative.
or use a fourth approach?

European Insurance and Occupational Pensions Authority · Accepted Answer

We confirm that option 1) "List negative values below positive (keep signs)" is to be used.
Example:
Assets: 1000 EUR + 10 USD
Liabilities: 900 EUR – 10 USD
Total Assets: 1010
Total liabilities: 890
In this example you need to report as many currencies as needed to report 90% of assets and liabilities in EUR
No need to report USD as 1000 Assets and 900 Liabilities in EUR to comply with the 90% threshold.

1786

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