Question ID: 1549
Regulation Reference: (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Topic: Solvency Capital Requirement (SCR)
Article: 189
Status: Final
Date of submission: 25 May 2018
Question
How should a receivable from the tax authority of an EU member state be treated in the Counterparty default risk module?
EIOPA answer
Receivables from the tax authority of an EU Member State should be included in the calculation of the capital requirement for counterparty default risk on type 2 exposures.