Reporting Templates

In Q&A 3039 we asked: What would define the Location of underwriting for QRT S.04.04 for Co-insurance contracts. Would this be the country of the Underwriting entity, the country of the Broker, the country of the platform of the co-insurance exchange, the country where the Customer is establish, or the country of the objects insured? EIOPA answer: The Location of underwriting for QRT S.04.04 for Co-insurance contracts should show the country of the underwriting entity. In our case we do have Co-insurance business were part of the business is subject to foreign insurance tax (EEA) due to objects insured in other countries based on Freedom to Provide service. Can EIOPA confirm that for all Co-insurance contracts - regardless whether they include parts which are subject to foreign insurance tax via Freedom to Provide service - are to be reported in the country of the underwriting entity?