Question ID: 783
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Status: Final
Date of submission: 05 Aug 2016
Question
I have a two questions regarding cells R0100/C0020 and R0100/C0030.
1) What is the rationale behind the inclusion of reinsurance recoverables in the cell R0100/C0030 instead of R0100/C0020. This is new in the legislation. In the previous versions of QRT there is no mention of reporting net TP in R0100/C0030 and we supposed that reinsurance recoverables are part of the R0100/C0020.
2) Taking into account the fact that reinsurance recov. are part of the R0100/C0030, I wonder what possibly can be included in the R0100/C0020? What kind of assets (except reinsurance rec.) are sensitive to life udw stresses? Could you provide me with some examples?
EIOPA answer
The approach adopted is to consider the impact in the liabilities net of reinsurance recoverables. Regarding assets subject to mortality risk, this could be any structure product or collaterised security exposed to mortality risk.