Field C0060 of template S.09.01 requires identification of assets that are held by unit linked and index linked contracts. Does this identification also apply to fields C0070 – C0110? As unit linked investments are by definition excluded from group income statement, we assume that the same is required in the S.09.01 template. Is our assumption correct?

Net gains and losses (C0100) have to be calculated as the difference between selling or maturity value and the value at the end of the prior reporting year end. Unrealized gains and losses (C0110) are calculated as the difference between the value at the end of the reporting year end and the value at the end of the prior reporting year end. In our IFRS reporting we have a different approach to the calculation of realized gains/losses and unrealized gains/losses: Realized gains and losses are calculated as the difference between the net sale proceeds and amortized cost. Unrealized gains and losses are calculated as the difference between the value at the end of the reporting year and amortized cost. Is our understanding of S.09.01 C0100 and C0110 correct and do we have to deviate from our current IFRS calculation of gains/losses und unrealized gains/losses?