Question ID: 2328
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Topic: Reporting Templates
Article: Annex II
Template: S.26.01
Status: Rejected
Date of submission: 20 Aug 2021
Question
When reporting the summed up numbers over the currencies' asset-liability-positions (C0020-C0050, C0070) at the S.26.01.01.01 for the row R0610 (increase in the value of foreign currency) do the figures also include those currencies where currency asset-liability-positions' risk sensitivity is not for the increase in the value of the foreign currency? Respectively, for the row R0620 (decrease in the value of foreign currency) do the figures also include those currencies where currency asset-liability-positions' risk sensitivity is not for the decrease in the value of the foreign currency?
Background of the question
A supervised entity has asked for an interpretation and whether it should follow 2229 or 2003. Answer 2229 and the answers 2003 ja 807 seem controversial. 807 and 2003 assume assets and liabilities risk sensitivies more generally, while 2229 maybe refers to a similar interpretation of a currency position risk sensitivity as in S.26.01.01.02
EIOPA answer
This question has been rejected because the matter it refers to has been answered in Q&A 2003.