Reporting Templates

With regard to the 2023/894 ITS and the amended definition of insurance and intermediaries’ receivables (S.02.01.C0010/R0360). For reinsurance undertakings in many cases the reinsurance contract states that premiums are due for payment only after the end of the contract. In case a reinsurance contract ends on 31.12, for the balance sheet on this reference date, the premiums are NOT-due for payment and in addition in some cases there might be a related uncertainty with regard to their level (it might depend on the exposure of the reinsured which can be an estimation on the reference date). Based on Guideline 68 and as EIOPA confirmed in Q&A 1683, these not-due premiums shall be included in the technical provisions of the reinsurer. Can EIOPA clarify, if the amended definition for insurance and intermediaries’ receivables in 2023/894 affects this practice or the contractually not due premium shall remain in technical provisions?