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Common covered bonds and Covered bonds subject to specific law are, according to EIOPA rules, assigned to CIC code category 2 - “Corporate bonds” and namely to CIC code 26 and 27 respectively. If a covered bond presents an optionality such as a callability or a make whole call provision should the...

An undertaking that provides cash to its reinsurance clients for reinsurance business accepted would record a reduction in its cash and a receivable from the clients recorded as Deposits to Cedants (CIC 75). This transaction is undertaken as part of a collateral arrangement so the client can...

The Standard Formula QRTs are out of scope for our Group reporting, on the grounds that we have no Standard Formula entities within the group consolidated under Method 1 - this is consistent with the EIOPA Log instructions for the S.26.0x and S.27.01 QRT Logs in Annex III.So, it would seem...

Please could you provide some guidance regarding presentation of non-EEA business in template S.04.01 Activity by country (old K1)?According to the Log file non-EEA business is only considered in the template when underwritten through non-EEA branches (C0070: “Amount of the business underwritten...

I work for an insurance company that would like to get some guidance on how to disclose their inflation swaps in the derivatives QRT's (s.08.01 and s.08.02). More precisely they would like to know if they are classified as Buyer or Seller (Long/Short) if they receive floating leg and pay fixed leg...

1. S.30.02 Field C0330, external rating. If a counterpart has more than one external rating, which one has to be chosen ? Is the undertaking free in the choice ?2. S.30.02 Field C0350, credit quality step. Has this field to be filled only by undertaking using the standard formula ? Which table is...

On form S.19.01.01 - Non-life insurance claims, the "15&+" cell (R0100, C0160) was previously blocked but in the current XBRL templates, this is now open. However, the field is not referred to in the Logs and hence it's not clear what amount is expected to be reported here. for example, the "total...

In the Q&A document 'Final Report 14-052_01_09_2016" there is differing advice on how to report FX forward positions in the S.08.02 template. Number 87 advises:In a currency forward contract it is assumed that the two currencies involved are the reporting currency and a foreign currency. The...

C0170: we have a stop loss treaty where the retention is the result of the following rule:- “20% de l’encaissement afférent aux contrats « dommages aux biens » § - 50 % de l’encaissement afférent aux contrats « dommages aux biens » dont les capitaux totaux assurés (risques directs et pertes d...