EIOPA · 870

870

Name: EIOPA Q&A 870 — EU Financial Regulatory Q&A
Creator: European Insurance and Occupational Pensions Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Submitted: 2016-10-20
Answered: 2019-09-19

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Question

We have a question regarding cash collaterals that are held in other institutions as open position (on derivatives/loans) collaterals. In general, should they be treated in Solvency II as cash and cash equivalents (balance sheet pos. R0410) or other receivables (R0380)? Cash collaterals, by definition, cannot be freely disposed over (are not directly usable), this is why we think that receivables position (R0380) is more appropriate than R0410 for cash collaterals.

Answer

Considering the information provided the classification under Receivables seems the correct approach.

View original on European Insurance and Occupational Pensions Authority ↗

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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