Question ID: 1768
Regulation Reference: (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
Article: 35
Template: S.06.03
Status: Final
Date of submission: 15 Feb 2019
Question
We are struggling understanding whether they two should match for an individual undertaking or if there are dependencies in the classification of the assets reported in S.06.03 which we should consider as "filters" . E.g. should the 7 - Liabilities be excluded from the total amount of S.06.03 when validating it with the Balance Sheet cell?
EIOPA answer
The amounts reported in S.02.01.R0180/C0010 and S.06.03.R0060 should be the same for the CIU not held in Unit-liked. The CIU held in Unit Linked are to be considered in S.02.01.R0220/C0010. This means that the sum of the amounts reported as "0" to "9" and "A" to "F" reduced by the amount reported as "L" (which should be reported positive) should match the total amount of the CIU reported in the balance-sheet (in both R0180 and R0220).