EIOPA · 2648
Reporting Templates
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Topic
- Reporting Templates
- Submitted
- 2023-05-26
- Answered
- 2023-09-13
Question
S.05.01 - Premiums, claims and expenses by line of business C0200/R1210, Balance - other technical expenses/ income C0300/R2510, Balance – other technical expenses/ income Are the (new) lines above to include all technical result not already stated (Premiums, Claims, Expenses) except Changes in technical provisions. This includes Investment results, Other technical income and expenses, Fees from investment contracts and Bonuses and discounts.
Answer
The new C0200/R1210, Balance - other technical expenses/ income and C0300/R2510, Balance – other technical expenses/ income should include all insurance technical expenses / income not included in the reporting rows above with the exception of Changes in technical provisions. This excludes also items related to Investment return or Non–technical expenses/income such as tax, interest expenses, losses on disposals, etc.
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.
Similar Q&As
More Q&As on this topic
📋 Track EU financial regulation continuously
Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.
14-day free trial. No credit card required.