Reporting Templates

We use the General Measurement Model with the Liability for remaining coverage approach for our Health Similar to Life and Health Similar to Non-life products. This means that no Liability for incurred claims is recognized. The IFRS 17 P&L therefor does not hold any changes in the carrying amount of the liability for incurred claims. Does this mean that we only can report Claims paid on the row Claims incurred?

In reponse to our rejected Q&A number 2634 EIOPA where we questioned that the IFRS 17 P&L does not hold changes in Claims provisions, EIOPA reponsded with the comment that IFRS 17.42 prescribes that the entity shall recognise income and expenses for the following changes in the carrying amount of the liability for incurred claims and Therefore, claims incurred to be reported by IFRS 17 users should include changes in the carrying amount of the liability for incurred claims. This is correct where IFRS17 application where the Liability for incurred claims is used. However when applying IFRS17 with the use of Liability for remaining coverage, no liability for incurred claims is recognized, so in this case EIOPA reply is not applicable.