Question ID: 1277
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.15.02
Status: Final
Date of submission: 03 Aug 2017
Question
QRT 15.02 requires undertakings to provide information on hedging performed and the economic result with/without hedging of the variable annuity guarantees.
In cases where (rather than hedging the market risk associated with the guarantees directly) an undertaking has reinsured these risks, how should this be presented in S.15.02?
EIOPA answer
In cases where rather than hedging the market risk associated with the guarantees directly an undertaking has reinsured these risks there is no "economic result with hedging" to be filled in C0140.