Question ID: 1247
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Status: Final
Date of submission: 03 Jul 2017
Question
Could you please provide clarification around what should be reported for the Net Gain and Losses (C0100) and Unrealised Gains and Losses (C0110) columns for CIC asset category 7 (Cash and Deposits)?
EIOPA answer
In both C0100 and C0110 of S.09.01 the reported net value can be positive, negative or zero.
The calculation of C0100 (Net gains and losses) and C0110 (Unrealised gains and losses) should be performed without interests accrued.
For CIC asset category 7 foreign exchange related gains and losses should be reflected there.