Question ID: 933
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.11.01
Status: Final
Date of submission: 16 Dec 2016
Question
What “Type of asset for which the collateral is held” (C0140) can be used for technical Insurance, Reinsurance and Retrocession business related collateral? 0 - Other investments (including receivables)?
EIOPA answer
The general comments of template S.11.01 state: "This template contains an item-by-item list of off-balance sheet assets held as collateral for covering balance sheet assets held directly by the undertaking (i.e. not on a look-through basis)."
Considering this comment the collateral covering insurance technical provisions should not be reported.
The collateral covering Reinsurance receivables should be reported and in C0140 the option "0 – Other investments" shoud be chosen.