EIOPA · 1599
1599
- Regulation
- (EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
- Article
- 35
- Submitted
- 2018-08-07
- Answered
- 2019-10-16
Question
The instructions regarding the QRT S.19.01.21 and S.19.01.01 aren´t clearly specified from our point of view.
In both cases (S.19.01.21 and S.19.01.01) there are two ways to interpret the instructions regarding the cell R0100/C0180:
First interpretation:S.19.01.21: R0100/C0180 = R0100/C0170 = R0100/C0110
S.19.01.01: R0100/C0180 = R0100/C0170 = R0100/C0160
Second interpretation:S.19.01.21: R0100/C0180 = Sum of R0100/C0010 till R0100/C0110
S.19.01.01: R0100/C0180 = Sum of R0100/C0010 till R0100/C0160
We prefer the first way because the cells from R0100/C0010 till R0100/C0100 (S.19.01.21) and R0100/C0010 till R0100/C0150 (S.19.01.01) are marked with X (not visible) and thus shouldn´t be taken into account to calculate the sum of years in R0100/C0180. It would be very annoying if the cumulative sum in R0100/C0180 consider data from cells, which are not visible (marked with X).
Can you confirm our opinion (first interpretation) regarding the calculation of R0100/C0180?
Answer
We confirm your opinion (first interpretation) regarding the calculation of R0100/C0180. See also Q&A 1268.
This Q&A is published by European Insurance and Occupational Pensions Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.
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