Download ITEM

Assets – D4
General Comment
CELL
NUMBER(S)
N/A
Portfolio
A1
Fund Number
A2
Asset held in unit
linked funds (Y/N)
A3
Underlying asset
category
A4
ITEM
DEFINITION
List of main types of investments in the
investment funds hold by the insurance
undertaking. In this template the report is made
by asset category, according to splits defined by
cells A1 to A6 (example: EEA equity in local
currency held in Life portfolio, for unit-linked
fund)
Distinction between life / non-life / health with
life characteristics / health with non life
characteristics / free assets / general (if no split)
/ ring fenced funds
Applicable to assets held in ring-fenced (or
internal) funds. See FINREQ L2 Advice on ringfenced funds
Identify assets that are held for policies where
the policyholder bears the investment risk
Identify the assets categories present in the
investment fund.
Must use the following closed list of categories:
 Cash and cash equivalents
 Government bonds
 Corporate bonds
 Equity
 Investment funds
 Hybrid securities
 Other securities - Equity risk
 Other securities - Interest rate risk
 Other securities - Currency risk
EXAMPLE
N/A
PURPOSE
Have a look-through perspective on CIS /
UCITS => analyse the content of their asset
portfolio directly, through main types of
investment, to assess investment risks for
these portfolios
L / NL / HL /
Necessary, especially for composites
HNL / F / G/ RF (recital 44); precisely for investment
returns, the undertaking must segregate
assets held to cover life and non-life TP
UndertakingWill identify assets’ categories held in ringspecific code
fenced (or internal) funds that are not
freely disposable
Enables identification of assets / portfolios
Y/N
of assets for which the investment risk in
not supported by the undertaking
Corporate
Have a breakdown of the investment fund
bonds
assets by type of investment
Assets – D4







Other securities - Credit risk
Other securities - Catastrophe risk
Other securities - Weather risk
Other securities - Mortality risk
Property
Derivatives
Other assets
Geographical zone
of issue
A5
Identify the geographical zone of the asset
category.
Must use the following Closed list of
geographical zones:
 EEA
 US
 Japan
 Other OECD
 Russia
 Brazil
 India
 China
 Other non-OECD
EEA / US
Have a breakdown of the investment fund
assets by geographical risk. Enables
geographical risk assessment of total
portfolio, when combined with the same
risk assessed using information reported in
D1
Currency
A6
Identify whether the currency of the asset
category is local or foreign currency.
Must use the following closed list:
 Local currency
 Foreign currency
Local / Foreign
Have a breakdown of the investment fund
assets by currency risk. Enables currency
risk assessment of total portfolio, when
combined with the same risk assessed
using information reported in D1
Total amount
A7
Total invested amount in the asset category
150000€