EIOPA · 64
64
- Regulation
- Guidelines on submission of information to NCAs (Preparatory phase)
- Article
- 35
- Submitted
- 2014-05-12
- Answered
- 2019-10-29
Question
The field "Valuation method" has different list of possible values for non-derivative and for derivative assets:
Assets-D1/A24: QMP, QMPS, AVM, AEM, IEMAssets-D2O/A29: Mark to market, Mark to model
Is there a reason behind using completely distinct categories and not, for example, reusing QMP, QMPS and AVM as options in both reports?
Answer
In fact, although named differently the methods should be the same. Therefore the valuation methods for the derivatives will be amended for the ITS and will reflect the following structure: - quoted market price in active markets for the same assets or liabilities - quoted market price in active markets for similar assets or liabilities - alternative valuation methods.
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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