EIOPA · 351
351
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2015-11-11
- Answered
- 2019-09-17
Question
Is our understanding correct, that if the best estimate is negative, then it should be reported as an asset in the reports S.26.03 and S.26.04?
Answer
Negative best estimates remain a liability and should not be reported as an asset. In template S.26.03, as an example, the column of the Assets should only include the values of the assets subject to mortality risk, e.g. derivatives or structure products.
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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