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S.08.01 - C0130 - Notional amount of the derivative and C0140 Buyer/Seller: further guidance is required on how to report the notional amount for forwards. Given C0140 is not applicable how to report for cases where the company is the seller of the at the future date?

QRT S.08.01 - C0120.Question 1:Delta is defined as the measure of the rate of change of option value with respect to changes in the underlying asset's price. Moreover Delta measures the exposure on the underlying asset. In case of swaptions and cap/floors the underlyings are interest rates and the...

Which valuation method do you expect in case of current accounts? We would expect that the balances should be reported as "QMP - quoted market price".

The validation rules require the value at {S.28.01, r0230,c0050} to be greater than or equal to the TP as a whole and BEL (net of reinsurance) from S.12.01, less the transitional amounts on TP as a whole and BEL. This is inconsistent with Guideline 9 from the Guidelines on the implementation of...

The definition of CIC 72 refers to deposits that can be used without penalty or restriction. Is this penalty / restriction separate from whether this deposit is pledged or collateral or not? For example, if you have a bank account that is pledged, is it possible to declare it as CIC 72 and at the...

Considering the new requirments on total SII amount calculation, where a new approach has been introduced for some CIC categories which total SII amount was previously not subject to calculation but treated as direct input, an issue may arise when assets labelled with CIC codes that require some...

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...