Reporting Templates

Regards the new S.04.05 template from 31.12.2023 reference date reporting. We are unsure whether amounts (the gross part therein, we are aware that these rows in S.05.01 are to be filled in on a net basis) in S.05.01 R1210 and R2510 ("Balance - other technical expenses/income") should be included with S.04.05 R0050 i.e. should gross technical expenses that are included in S.05.01 R1210 and R2510 be allocated to a line of business in S.04.05. We ask because S.04.05 does not mention if/how expenses not directly attributed or attributable to a specific line of business should be included in S.04.05 and there is not an available field (like there is in S.05.01) to put such expenses. Therefore some doubt arises as to what extent EIOPA would expect S.05.01 gross expenses total (summing across Investment management expenses, gross Claims management expenses etc.) to reconcile with S.04.05 gross expenses total (at the line of business level and the total overall level).