EIOPA · 2951
Reporting Templates
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Article
- Annex II
- Topic
- Reporting Templates
- Submitted
- 2024-01-15
- Answered
- 2024-08-19
Question
The Annex II log for S.23.01, R0770 and R0780 Expected profits included in future premiums changed with taxonomy 2.8.0 with addition of the text - gross of reinsurance and taxes (i.e. without considering their impact). Normally R0790 would be the sum of row R0770 and R0780. However for this row the text did not change with the text addition. Should R0790 therefor still be the sum of Row 0770 and R0780, or should R0790 be a separate amount showing the total Net sum instead of Gross amounts?
Answer
Row R0790 in S.23.01 should also be reported gross of reinsurance and taxes (i.e. without considering their impact), thus R0790 is still the sum of R0770 and R0780 (there is an active validation checking that expression, operating since at least 2.6.0). This will be clarified in the next ITS amendments.
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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