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European Insurance and Occupational Pensions Authority
 

2442

Q&A

Question ID: 2442

Regulation Reference: (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)

Topic: Solvency Capital Requirement (SCR)

Article: N/A

Status: Final

Date of submission: 25 May 2022

Question

According to the solvency regulation requirement only premium receivables due are recognized as a receivables in the balance sheet. Moreover, some exposición such as receivables from intermediaries, policyholder debtor and so on are considered as type 2 exposure. In that regard, could you please clarify if all the premium receivables (due and the ones included in the technical provision) should be considered when calculating the counterpary risk SCR.

EIOPA answer

Premium receivables from policyholder debtors due and recognized in the balance sheet (assets side) should be considered when calculating the counterparty risk. Future premiums (included in the technical provision)are not taken in consideration to calculate counterparty risk.

You can also see Q&A 564.