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European Insurance and Occupational Pensions Authority
 

2509

Q&A

Question ID: 2509

Regulation Reference: (EU) 2017/653 - PRIIPs Delegated Regulation for key information document

Topic: Packaged retail and insurance-based investment products (PRIIPs)

Status: Final

Date of submission: 07 Oct 2022

Question

Point 11 of Annex II, Methodology for the presentation of risk, defines the return over each period as the natural logarithm of the ratio of the price at the market close at the end of the current period to the market close at the end of the preceding period. 
Is this definition applicable to define the performance of the PRIIP over a certain sub-interval?

Background of the question

Performance of the PRIIP over a certain sub-interval

EIOPA answer

The use of log normal is more appropriate for certain calculation methodologies, including the Cornish-Fisher expansion. In these cases, it is specified in the PRIIPs Delegated Regulation that log normal returns shall be used (such as in point 11 of Annex II and point 18 of Annex IV). In other cases, where it is not specified that log normal returns need to be used, such as the calculation steps in point 7 of Annex IV of the PRIIPs Delegated Regulation for the unfavourable, moderate and favourable scenarios for Category 2 PRIIPs, simple returns can be used. Regardless of the calculation method used, the impact of return compounding effects need to be accurately considered when showing returns in the performance scenarios (in accordance with point 44 of Annex IV).