EIOPA · 2481
Reporting Templates
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- N/A
- Topic
- Reporting Templates
- Submitted
- 2022-09-01
- Answered
- 2022-10-21
Question
Should R1900 (Expenses incurred) in template S.05.01.01.02 be reported net or gross?
Answer
The item "Expenses incurred" reported in S.05.01 - Premiums, claims and expenses by line of business should be equal to the sum of "Administrative expenses", "Investment management expenses", "claims management expenses", "acquisition expenses" and "overhead expenses" and as such R1900 is reported net.
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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