Question ID: 185
Regulation Reference: Guidelines on submission of information to NCAs (Preparatory phase)
Article: 35
Template: S.26.01
Status: Final
Date of submission: 29 Oct 2015
Question
On SCR-B3A S.26.01, how should reinsurance assets which are affected by equity risk be shown? Should such assets be shown in one of the invested asset categories (e.g. A5/B5, A6/B6 etc)? Or should they be included directly in cells A4/B4 and A8/B8 without being shown in the cells below?
EIOPA answer
All equities within the undertaking balance sheet should be reported split by A5/B5, A6/6, etc (R0220-R0240 and R0260-R0280) even if they relate to assets ceded by reinsurance undertakings.