EIOPA · 2628

Reporting Templates

Regulation
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article
Template S.14.02
Topic
Reporting Templates
Submitted
2023-05-02
Answered
2023-05-04

Question

S.14.02 - Non-Life obligations analysis, you specified that this template includes information about life insurance contracts only to direct business and also includes life obligation from non-life contracts such as annuities stemming from non–life contracts. How can we report several countries in report S.14.02 if we don't have any artificial key in the C0120 Country column?

Background

We think there’s an issue in the XBRL definition, where it should added an artificial key in the country column. As country column is defined as S.14.01 where we can have several rows for countries on each LOB / product category. But in 14.02 we don't have this level of granularity because of the XBRL artificial key.

Answer

Please refer to Q&A 2588 (europa.eu) for the answer. However, please note that S.14.02 refers to non-life insurance obligations.

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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