+1. As regards insurance technical reserves, for the quarterly reporting requirements listed below …
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1. As regards insurance technical reserves, for the quarterly reporting requirements listed below …
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1.
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As regards insurance technical reserves, for the quarterly reporting requirements listed below, reporting agents shall derive approximations, if the data cannot be identified directly, in accordance with the relevant NCB's guidance, based on common best practices defined at euro area level:
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(a)
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in relation to assets, data on the residence of the entity providing reinsurance to the reporting agent that is maintained as non-life insurance technical reserves (reinsurance recoverables);
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(b)
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in relation to liabilities, data on:
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(i)
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the residence of the holders of insurance technical reserves (life and non-life separately) provided by ICs resident in Member States whose currency is the euro (hereinafter the ‘euro area Member States’);
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(ii)
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pension entitlements, referring to occupational pension plans (broken down by defined contribution, defined benefit and hybrid schemes);
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(iii)
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financial transactions and/or revaluation adjustments for all required breakdowns, as shown in Tables 3a and 3b.
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1. Pregled
1.1 Reference
1.2 Utvrđeni zahtjevi
1.3 Povezani standardi
2. Utvrđeni zahtjevi
3. Povezani standardi
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