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RSSI have a question on this explanatory note. The paragraph 1.15 page 4 don't match withe the paragraph 1.33 page 11.Since in paragraph 4 the own share are excluded with S.29.01.R0190 equal to sum of S.29.02.R0010, S.29.02.R0030, S.29.02.R0040 minus S.29.02.R0050 while in the other paragraph it...
If option 0 (Not reported other reason (in this case special justification is needed)) is chosen in S.01.01 for S.28.01, then BV333 fails (assuming use of standard formula). This seems like an error?Similar issue applies to BV334, BV335 and BV336.
Could you clarify please whether it is correct to assume that administrative expenses might be considered as a proxy to variable costs and overhead expenses as fixed costs?Or do you have some other methodology which could help to assesses how should the overhead expenses be allocated?
What is the asset category for a corporate bond with the state guarantee issued in a foreign currency?
What are the requirements to S.05.01.01 regarding investment management expenses for unit-linked products: in case investment management expenses are built in a product as a charge on the policyholders’ investment returns, should they be reported in S.05.01.01 or not?(OBS: A company is including...
We are unsure about how "in the same way as in positive amounts" in the answer to Q&A 1191 is to be interpretated. Should one when sorting the liabilities distributed on currencies from highest to lowest either:1) List negative values below positive (keep signs).2) Use absolute values.3) Revert...
We think that validation BV401 which states that the values of own shares reported on template S.23.02 and S.02.01 should be the same is incorrect. We think own shares reported on S.23.02 should be at nominal value. This is supported by validation BV504 which suggests the value of own shares...
We have a question regarding "the profit and loss to date (C0160)" in reporting template S.08.02. In the log it is defined:"Amount of profit and loss arising from the derivative since inception, realised at the closing/maturing date".I have got a question about an Clearing interest Rate Swap which...
Could you please clarify what do you expect to be trigger value of the Total Return Swap?
Validation BV805 states that for derivatives reported on S.08.01 which commence with ‘XT’ or ‘XL’ the valuation method cannot be ‘1 – quoted market price in active markets for the same assets or liabilities’.For forward exchange rate agreements which are not exchange listed, where the value is...