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The final report on Guidelines on valuation of assets and other liabilities had an Annex (Table: Consistency of IFRS Valuation with Article 75 of the Directive) that detailed whether IFRSs / IASs where or not consistent with SII. It did go into Leasing standard (IAS17). So you are right that the...

An insurance undertaking intends to issue subordinated notes, which are to be classified as Tier 2 basic own-fund item.In accordance with article 73 (1)(g)(ii) of Commission Delegated Regulation (EU) 2015/35 of 10 October 2014, the terms of the contractual arrangement governing the basic own-fund...

Should reinsurance premiums payable by an insurer to its reinsurer be valued within the gross technical provisions or within the amounts recoverable from reinsurance contracts?I believe that market practice is to include RI premiums within the amounts recoverable from reinsurance contracts, and...

Should reinsurance premiums payable by an insurer to its reinsurer be valued within the gross technical provisions or within the amounts recoverable from reinsurance contracts?I believe that market practice is to include RI premiums within the amounts recoverable from reinsurance contracts, and...

We have a question in relation to the opinion below:https://eiopa.europa.eu/Publications/Opinions/20160127_EIOPA%20opinion_… paragraphs for the question of hybrid limits appear to be # 2,3 and 6,7.We struggle with the following example:Say an insurance group...

We have a question in relation to the opinion below:https://eiopa.europa.eu/Publications/Opinions/20160127_EIOPA%20opinion_… paragraphs for the question of hybrid limits appear to be # 2,3 and 6,7.We struggle with the following example:Say an insurance group...

How should be valued reinsurance recoverables from proportional Clean-cut Quota Share Reinsurance Treaties on the solvency II balance sheet of a ceded undertaking?

Article 16 of Delegated Regulation 2017/2359 - can EIOPA provide some practical examples for the notion “at a value that is available to the customer” in (c)?

Article 16 of Delegated Regulation 2017/2359 - can EIOPA provide some practical examples for the term ‘structure’ in condition (e)?