Q&A 3666: We would like to confirm the correct classification in template S.06.02, item field C0100 "Assets pledged as collateral". Is our understanding correct, that for
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Q&A rejected by EIOPA because it is already addressed in the instructions for template S.06.02 (Implementing Regulation 2023/894): in securities lending where the insurer is the lender, the assets are reported in C0100 under code "1, assets in the balance sheet that are collateral pledged"; code 3 is for when the undertaking is the borrower and provides assets as collateral.
Key points
- Partially pledged assets are reported in two rows: the pledged amount and the remaining part.
Who is affected
Insurers and reinsurers submitting Solvency II QRTs.
Plain-language version
The European insurance supervisor answers an insurer on how to record in its reports the securities it lends to others: if the insurer is lending, it uses code 1; code 3 is for when it borrows and leaves something as a guarantee. This was already in the rules, so nothing changes.
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Summary produced with artificial intelligence from the official publication. It may contain errors: always check the original document.
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