EIOPA · 1803

1803

Regulation
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article
35
Submitted
2019-04-04
Answered
2019-10-15
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Question

We would like to clarify the correct valuation method for CIC 73 and 74 (deposits other than cash equivalents). We believe that, if valued at outstanding amount + accrued interest (e.g. in case of term deposits shorter than 1 year), the correct valuation method is AVM. In case of a valuation based on quoted interest rate curves, we would expect QMPS to be the correct classification.

Answer

The valuation method used is up to the undertaking to decide, communicate and justify when asked. For CIC ##7# "1 - quoted market price in active markets for the same assets" and "3 — alternative valuation methods" are usually the valuation methods used.
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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