Could you please clarify if undertaking under local regulation (statutory accounting) is not required to valuate leased assets and liabilities (not present this elements in statutory balance sheet), must include leasing assets and liabilities in Solvency II MVBS? 

EIOPA answer

In case the national competent authority agrees with the use of local accounting standards in line with Art. 75 of the Solvency II Directive, the recognition of lease assets and liabilities follow the local accounting standards.