Disclosure Templates

I would like to raise the following question on currency risk in QRT 26.01. The requirement for R0610/C0050 is as follows: “This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to currency increase/ decrease risk after the shock.” However, it seems that this is not well-defined. Example: Let’s consider the case of an undertaking having business with profit participation where the company holds three foreign currencies on the asset side. Liability side is in EUR. For each of those three foreign currencies there is an impact on the liability side in case of a currency shock. This is no direct impact but an indirect impact as a deacrease in foreign currency will lead to less profit participation and therefore lower liabilities. Can you please give some guidance on what to report in R0610/C0050 (and similar cells) in this case?