EIOPA · 2662

Reporting Templates

Regulation
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Topic
Reporting Templates
Submitted
2023-06-05
Answered
2023-07-25

Question

Regards the new S.14.02 QRT for 2.8 and the associated LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). The LOG guidance for C0130 leaves some room for interpretation. The guidance is: “For products falling under line of business 1 and product categories 11.1 and 12.2 report the total number of insured for contracts reported under C0050.” Would the following be an acceptable implementation for completeness checking of C0130 (e.g. in Plausibility tests): if C0010 = "1" or C0020 in ("11.1","12.2") then C0130 empty else C0130 = empty One consequence of this would be that in the case of the total LoB = “11” or LoB = “12” C0130 should be empty, even if there are amounts filled in at the product level (“11.1” or “12.2”). We believe that is correct (because the total LoB may cover products over that these for which the C0130 amount is no requested) but we would appreciate confirmation.

Answer

It is agreed that the description of column C0130 (Number of insured at the end of the year) implies that it should be reported for business lines 11.1 and 12.2. However, it does not imply the opposite, as number of insured would apply also to rows for other Lines of Businesses and /or product categories. Please note that EIOPA often describes the minimum set of constrains/information required. In summary, we would expect the C0130 to be reported for product categories 11.1 and 12.2, but at the same time we do not want to prevent in any way filling more detailed report.​

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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