Skip to main content
European Insurance and Occupational Pensions Authority

1276

Q&A

Question ID: 1276

Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities

Article: 35

Template: S.09.01

Status: Final

Date of submission: 17 Jul 2017

Question

Should foreign currency gains and losses beincluded as part of the calculation of net gains and losses and unrealised gains and losses shown on the S.09.01- Income Gains/Losses?

EIOPA answer

Yes, foreign currency gains and losses should be included in the calculation of net gains and losses and unrealised gains and losses shown on the S.09.01.