Reporting Templates

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). Would the following be an acceptable implementation for reconciliation checking of C0100 with S.04.04 (e.g. in Plausibility tests): S.04.04 C0010 R0050 + S.04.04 C0020 R0050 = S.14.02.01 C0100 summing across all S.04.04 Z0020 and for matching LoB in S.04.04 Z0010 and S.14.02 C0010 (where S.14.02 C0020 = “”, to exclude product level records in S.14.02). We appreciate the valuation bases differ between these two templates so would not always expect this reconciliation to hold in theory (even if mostly it will in practice, similar to the statement from EIOPA in Q&A 2612 for the analogous case of S.14.01 vs S.05.01).