EIOPA · 185
185
- Regulation
- Guidelines on submission of information to NCAs (Preparatory phase)
- Article
- 35
- Submitted
- 2015-10-29
- Answered
- 2019-10-31
Question
On SCR-B3A S.26.01, how should reinsurance assets which are affected by equity risk be shown? Should such assets be shown in one of the invested asset categories (e.g. A5/B5, A6/B6 etc)? Or should they be included directly in cells A4/B4 and A8/B8 without being shown in the cells below?
Answer
All equities within the undertaking balance sheet should be reported split by A5/B5, A6/6, etc (R0220-R0240 and R0260-R0280) even if they relate to assets ceded by reinsurance undertakings.
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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