EIOPA · 1660
1660
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2018-09-06
- Answered
- 2019-10-10
Question
The definition in Annex II states that this is "Amounts payable to reinsurers (in particular current accounts) other than deposits linked to reinsurance business that are not included in reinsurance recoverables.Includes payables to reinsurers that relate to ceded premiums.For Solvency II column (C0010) this cell should only include amounts past-due."
Could you clarify how reinsurance payables should be recognised on S.02.01 when they are NOT past-due?
Answer
The calculation of the reinsurance recoverables need to include all in and out cash-flows, meaning that both non-past due receivables and payables should be considered. See also Q&A 1128.
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.
Similar Q&As
📋 Track EU financial regulation continuously
Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.
14-day free trial. No credit card required.