EIOPA · 2788
Reporting Templates, Financial Stability Reporting
- Regulation
- Guidelines on financial stability reporting
- Article
- N/A
- Topic
- Reporting Templates, Financial Stability Reporting
- Submitted
- 2023-09-07
- Answered
- 2023-11-27
Question
It's not clear what FS-reports that is to be reported quarterly or semi-annual. According to the guidelines EIOPA-22/198: S.05.01 - Quarterly S.14.04/S.14.05/S.38.01 - semi- annual, but there is nothing in the close list saying "Not reported in Q1 and Q3" S.39.01 - Quarterly or still semi-annual
Background
Unclear frequency for reporting FS-reports
Answer
The semi-annual Financial stability templates (S.14.04.11, S.14.05.11, S.38.01.11 and S.39.01.11) shall be reported during Q2 and Q4. For the Q1 and Q3 periods, when reporting is not required, in the content of the submission QRT S.01.01 the option “Not reported other reason (in this case special justification is needed)" should be selected. Undertakings shall accompany this choice with the justification that the reporting is semi-annual. In the next amendments, an option where no special justification is required will be available.
The template S.39.01.11 shall be reported on a semi-annual frequency. In this case the option “Not reported in Q1 and Q3" is available in the content of the submission QRT S.01.01.
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.
Similar Q&As
More Q&As on this topic
📋 Track EU financial regulation continuously
Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.
14-day free trial. No credit card required.