Question ID: 1475
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Status: Final
Date of submission: 15 May 2018
Question
In the case of zero bonds, how are the annual “earnings” to be reported in the template? Do they only have to be reported as unrealised profit/loss in C0110 or should the yearly fictive issue yield to be reported in C0080 as well (earned basis)? If both positions have to be reported a case of double counting will happen.
EIOPA answer
In the case of zero bonds the annual “earnings” should be reported only in C0110 (Unrealised gains and losses).