Question ID: 642
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.08.02
Status: Final
Date of submission: 26 Apr 2016
Question
Template S.08.02 Derivatives Transactions contains a cell Solvency II value for derivatives that are closed and therefore are no longer owned by the undertaking. This cell can not be filled as a derivative that is no longer owned by the undertaking has no value for the indertaking.
Can you please confirm that this cell must be left blank.
EIOPA answer
The cell is to be filled in with the value of the derivative calculated as defined by article 75 of the Directive 2009/138/EC at the trade (closing or sale) or maturity trade date. (as defined in the Instructions of cell C0230).