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Regards the changes to S.29 guidance for 2.8 and the associated LOG guidance (in the draft business package supporting SII taxonomy 2.8.0).Two questions/observations that we seek clarity on:1) Captives can have an exemption from S.29.01 but the S.01.01 R0600 options are not updated to reflect this (in LOGs or hierarchy CN_15). Do appreciate in lieu of that option 0 can be used.2) Is it intended that only S.29.01 is exempted for captives i.e. not additionally S.29.02 through S.29.04? Because in practice S.29.01 can mostly be filled in from other QRTs so by itself exempting S.29.01 is not hugely beneficial we feel.

European Insurance and Occupational Pensions Authority · Accepted Answer

The answer to this question has been revised on 08/05/2025:Regarding point 1) of the question, EIOPA thanks for raising the remark and confirms that in S.01.01 R0600 the Option 0 is to be used and this item will be reviewed in the future ITS amendments.With reference to point 2) of the question, EIOPA confirms the captives' exemption holds not only for S.29.01 but captive insurance undertakings and captive reinsurance undertakings that meet the criteria under Article 4 shall report respectively only the templates specified respectively under Article 4(4) and Article 4(5). (see reply to Question 3055).***Old answer published until 08/05/2025: Regarding point 1) of the question, EIOPA thanks for raising the remark and confirms that in S.01.01 R0600 the Option 0 is to be used and this item will be reviewed in the future ITS amendments.With reference to point 2) of the question, EIOPA confirms the captives' exemption holds only for S.29.01.

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