How should assets/liabilities before/after shock be presented in S.26.01, in particular in rows concerning interest rate risk.
There are 3 possible ways to present data.
1. All assets/ liabilities (before and after shock) which are sensitive to interest rate risk should be presented (irrespectively if it is up/down shock)
2. Only assets/liabilities sensitive to given shock should be presented before and after shock meaning that there is a capital charge for those assets/liabilities
3. Before shock: all assets/ liabilities which are sensitive to interest rate risk should be presented (irrespectively if it is up/down shock); after shock: for currencies causing capital charge - value after shock is presented, for currencies causing no capital charge - value before shock is presented.

According to Q&A no 443, 583, 807,759:
• only the amounts “sensitive to the risk” should be filled in in both assets and liabilities.
• “Sensitive to risk” should be understood as a risk-increasing effect not necessarily in SCR terms but in terms of the real risk exposure.
• if capital charge is zero, it doesn’t mean that asset/liabilities is not sensitive to risk (e.g. European government bonds)
• the amounts reported under columns before and after shock should be consistent.
• contracts, whose Technical Provisions decreases after shock are not sensitive to that risk and thus this Technical

Provisions should not be presented (this Q&A concerned mortality risk).