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European Insurance and Occupational Pensions Authority
 

1656

Q&A

Question ID: 1656

Regulation Reference: (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)

Article: 214

Status: Final

Date of submission: 31 Aug 2018

Question

Some assets do not seem to fall within any of the categories in the market risk module.  For example:
(a) commodities
(b) aircraft and other vehicles
(c) paintings
I appreciate that it may be difficult to justify these investments under the prudent person principle, but assuming they are held, how should the standard formula be applied to calculate the resulting capital charge ?

EIOPA answer

The following covers exclusively the question how the listed collateral should be treated in the calculation of the Solvency Capital Requirement with the standard formula and does not cover the question whether its use would be in line with requirements like the prudent person principle.
In the context of the collateral listed in the question it seems worth mentioning that in order to be reflected in the calculation of the Solvency Capital Requirement under the standard formula, collateral arrangements have to meet the applicable requirements in Article 214 of Commission Delegated Regulation (EU) 2015/35. This includes the requirement that the collateral is of sufficient liquidity and is sufficiently stable in value.
Commodities, aircrafts and other vehicles and paintings should be included in the calculation of the capital requirement for type 2 equities.