EIOPA · 1884
1884
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2019-05-11
- Answered
- 2019-10-15
Question
The answers to Q&A 452 and 1574 are unclear to us. Could you please confirm that a participation with a negative value is reported in S.06.02 as a participation with a negative Solvency II value?
Answer
EIOPA confirms that economically the participation turned from an asset position (investment) in a liability of that undertaking. Therefore, your understanding is not correct as it has to be accounted for and reported as a liability with a positive value.
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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