Question ID: 1461
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Status: Final
Date of submission: 03 Apr 2018
Question
Should index-linked and unit-linked contracts be included in C0010/R0010-R0120 'Best Estimate' and C0030/R0130-R0140 'Reinsurance Recoverables'?
EIOPA answer
The best estimate related to index-linked and unit-linked business should also be included in R0010 to R0290, preferably in R0010-R0140, i.e. by underwriting year. The same applies for reinsurance recoverables.