Reporting Templates

Our inquiry pertains to the removal of “Changes in other technical provisions” and the addition of “Balance- other technical expenses/ income” in S.05.01. We report according to Local GAAP and not IFRS 17. As we understand it, S.05.01 it is not supposed to be a full Income statement or even present ”the full technical result” that is reported? Is this correct? If correct, but that it raises some questions about what should be the difference between S.05.01 and ”the full technical result”? Previously, life-insurance companies reported the following under “Changes in other technical provisions”: Change in other technical provisions after ceded reinsurance - Life-assurance reserve - Conditional bonus - Changes in market value Unit-linked Question 1: Is the interpretation correct that the above mentioned posts would no longer be reported in S.05.01? Instead, under row “Balance - other technical expenses/ income”, these posts would be reported (examples): - Other technical income/costs - Bonuses and discounts (after ceded reinsurance) - Investment income profit/loss - Unrealised profit/losses on investment assets - Investment income transferred from financial operations Question 2: Should all the remaining posts in the Technical result, that were did not previously where reported on row “Changes in other technical provisions” and is missing from S.05.01 as a whole now be reported ion row “Balance - other technical expenses/ income”?

Taxonomy 2.8.0