EIOPA · 3183
Reporting Templates
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Topic
- Reporting Templates
- Submitted
- 2024-11-06
- Answered
- 2025-01-17
Question
What is expected to be reported in C0300/R2600 Total technical expenses? (Observe that the row is called differently - C0300/R2600 Total expenses in ITS.) Many reporting entities are interpreting it as a sum of all net expenses and Balance - other technical expenses/income (C0300/R2510). Does this row have any sense, and if yes what should it show?
Background
The row C0300/R2600 cannot represent ”the full technical result” because “Changes in other technical provisions” were removed from the template. It is difficult to understand what is meant to show the sum of all expenses and other technical income without taking into account changes in the technical provisions.
Answer
In S.05.01, C0300/R2600 shall be reported all expenses considered within the technical result. See also to Q&A 2648 - EIOPA.
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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