Question ID: 1884
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.06.02
Status: Final
Date of submission: 11 May 2019
Question
The answers to Q&A 452 and 1574 are unclear to us. Could you please confirm that a participation with a negative value is reported in S.06.02 as a participation with a negative Solvency II value?
EIOPA answer
EIOPA confirms that economically the participation turned from an asset position (investment) in a liability of that undertaking. Therefore, your understanding is not correct as it has to be accounted for and reported as a liability with a positive value.