Question ID: 351
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.26.03
Status: Final
Date of submission: 11 Nov 2015
Question
Is our understanding correct, that if the best estimate is negative, then it should be reported as an asset in the reports S.26.03 and S.26.04?
EIOPA answer
Negative best estimates remain a liability and should not be reported as an asset. In template S.26.03, as an example, the column of the Assets should only include the values of the assets subject to mortality risk, e.g. derivatives or structure products.