Solvency Capital Requirement (SCR)

According to answer on question 1290 (Answers to (EU) 2015-35 supplementing Directive 2009-13) recognition and valuation of balance sheet items according to IFRS 16 Leases are consistent with Art. 75 of SII Directive. We would like to confirm that the valuation of lease items according to IFRS 16 should be the same in SII balance sheet not only at first recognition but also for subsequent reporting periods especially for the property, plant and equipment that will be depreciated in IFRS balance sheet. According to IFRS lease assets will be presented as property, plant and equipment and investment property so the proper lines for presentation in SII balance sheet will be accordingly “Property, plant & equipement held for own use” and ”Property (other than for own use)”. We understand that this lease asset will be presented in S.06.02 with CIC XT9* and will be treated in the same way as properties, plant and equipment under IAS 16 and IAS 40 during SCR calculation.