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In S.08.02.C0090 the immediate instrument underlying a swaption is the swap that would be created if the swaption is exercised. If the view is to place the immediate underlying instrument, then this would be blank as the swap does not yet exist (and is OTC to complicate matters). If the view is to...

The QRT S.05.01 template is requested from an accounting perspective as for the published financial statements, outlining a technical account.The reference is the directive 91/674/EEC where profit participation to policyholders is included in both Life and Non-Life Technical accounts (refer...

Is the collateral value field meant to define the collateral value based on the pro rata holdings of the entity, or should it be based on the total security's issue?

Field C0020 "reinsurance programme code" allows to link the risk reinsured on a facultative basis with the treaty programme that eventually reinsures the same risk.How has to be filled the field if the risk is not reinsured also on a treaty basis ? Has it to be left blank?If we speak about...

Should following facultative covers be included in the prospective template?a) cover expired on Jan 1,2017 and will not be renewedb) cover expired on Apr 1,2017 and will not be renewedc) cover expired Feb 15, 2017 and renewing is currently under negotiation

Definition of guarantees: The definition of guarantees used in S.03.01 is identical to the definition of a ‘financial guarantee’ in IAS 39. Are only financial guarantees relevant for QRT S.03.01 that require a payment if the guarantee fails to make payments for a debt instrument when due or have...

EIOPA has clarified that Claims paid (gross, ceded, net) triangles can have negative values however, it has not been clarified if negative values are allowed in Best Estimate (gross, ceded, net) and RBNS (gross, ceded, net) triangles as well?Can you please confirm it as there could be instances...

The log file for S.23.01 states: “For quarterly reporting this is the latest SCR to be calculated and reported in accordance with articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the SCR has been recalculated (e.g. due to a change in risk profile)...

Currently there is no option to report something for C0050/R0080, i.e. premiums earned for risks covered prior to the period. In our view there are contracts which are adjusted retrospectively (e.g. based on turnover in the last 12 months). These adjustments would be received and earned...