EIOPA · 2633
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
- 2023-05-10
- Answered
- 2023-07-25
Question
Please find below our question regarding the new S.14 schedules in the Taxonomy 2.8. For Groups, do we need to align with what is reported by the sub-entities for all of their reported portfolios, or do intragroup transactions which might occur need to be eliminated at portfolio level?
Answer
S.14.01 and S.14.02 are reported only at solo level. The reporting for S.14.04 and 05 templates should be consolidated at group level. i.e. groups should report flows netting the intragroup transactions, in line with other reporting templates.
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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