Reporting Templates

In the case the insurers is the seller in a repo (receiver of the cash funds), the asset ceded (pledged) remains on the insurers' balance sheet. The cash received is reported in S.10.01 a no information needs to be reported in S.11.01. In the case the insurers is the buyer in a repo (cedant of the cash funds), the asset received is not recognised in the insurers' balance sheet. In S.11.01 most columns to be filled in for the asset held as collateral. Also S.03.01 and S.10.01 need to be filled in in this case.