EIOPA · 2773
Reporting Templates
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Topic
- Reporting Templates
- Submitted
- 2023-08-29
- Answered
- 2024-08-20
Question
Could be please clarify if (direct) intragroup transactions with CIU have to be included within S.36.01 or not? Based on the already answered Q&A #907 (“… EIOPA clarifies that it was not the intention to capture the transactions with CIU as IGTS …”) we would not report such transactions.
Answer
Based on the changes to the Delegated Regulation, as reflected in Article 335(1)f and 336(1)e, in case its a significant transaction with a related CIU it should be reported in S.36.01, not on a look–through basis.(Q&A 907 is not valid any more (repealed)).
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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