We are not sure, what to report in S.08.02. for profit and loss of the IRS SWAP. In the EIOPA logfiles we found the following instruction for the profit and loss: "Amount of profit and loss arising from the derivative since inception, realised at the closing/ maturing date."

For example:
Situation 1
Clearing IRS SWAP X. On daily base client received cash in/outflow:
Q1 2017 open position 1000
Q2 2017 close position 1000
In Q2 2017 we have to report S0802 due to closing IRS SWAP X. For the profit and loss, we take the daily cashflow of the IRS SWAP from the inception date (Q1 2017) untill to closing date (Q2 2017). Is that correct?

Situation 2
Clearing IRS SWAP X. On daily base client received cash in/outflow:
Q1 2017 Open position 1000
Q2 2017 Close position 1000
Q3 2017 Open position 400
Q3 2017 Close position 400

In Q3 we report S0802 due to closing position 400. For the profit and loss we take the daily cashflow of the IRS Swap from inception date - closing date.
a) Should we calculated the profit and loss from Q1 2017 - Q3 2017 (due the same IRS SWAP X)?
b) Should we only take the daily cashflow from Q3 to calculate the profit and loss.

In this case, the IRS Swap X was completely close in Q2, but open a new position and close the same position for the IRS SWAP X in Q3. We are not sure which is correct a or b. Please advise?