EIOPA · 2504
Reporting Templates
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35 of SII Directive
- Topic
- Reporting Templates
- Submitted
- 2022-09-30
- Answered
- 2022-10-21
Question
Can we ask for some clarity on the de-minimis threshold for S.30.01 and S.30.02 LOG file (in the draft business package supporting SII taxonomy 2.8.0). The general comments to the LOG guidance states: “This template should only be reported if the reinsurance recoverables are higher than 10% of the Best Estimate calculated separately for life and non-life business.” Does the reference to reinsurance recoverables above refer to: a) reinsurance recoverables relating to facultative contracts only; or b) all reinsurance recoverables
Answer
This question has been answered in Q&A 2475. In any case, option b) is correct.
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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