Question ID: 857
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Status: Final
Date of submission: 19 Sep 2016
Question
C0150: The field C0150 suggests six valuation methods. In our opinion none of them is applicable to cash und deposits. Which valuation method is in your opinion most suitable for cash und deposits?
C0060: Please clarify the definition of shareholders’ funds. In our understanding shareholders' fund is the balance sheet value of shareholders' interest in a company. Is our understanding correct?
EIOPA answer
Please see Q&A 729 as published in Answers to questions on the Final report on the ITS on the templates for the submission of information to the supervisory authorities (CP-14-052).
In C0060, shareholders’ funds should be used only by undertakings that attribute assets to specific business. If that is the case shareholders’ funds are the assets not attributed to any specific business (RFF, life or NL). It may also be called of “free assets”.