EIOPA · 3192
Reporting Templates
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Topic
- Reporting Templates
- Submitted
- 2024-11-22
- Answered
- 2025-01-17
Question
I am looking for some clarity on the relationship between S.05.01 and S.26.06. Specifically should all the below equations hold? (S.26.06.01.01 C0020 R0200) = (S.05.01.01.02 C0300 R1510) - (S.05.01.01.02 C0230 R1510) , (S.26.06.01.01 C0020 R0230) = PREVIOUS YEAR((S.05.01.01.02 C0300 R1510) - (S.05.01.01.02 C0230 R1510)), (S.26.06.01.01 C0020 R0220) = (S.05.01.01.01 C0300 R0210) + (S.05.01.01.01 C0300 R0220) + (S.05.01.01.01 C0300 R0230) , (S.26.06.01.01 C0020 R0250) = PREVIOUS YEAR((S.05.01.01.01 C0300 R0210) + (S.05.01.01.01 C0300 R0220) + (S.05.01.01.01 C0300 R0230)), (S.26.06.01.01 C0020 R0330) = (S.05.01.01.02 C0230 R1900)
Answer
The equations are aligned in terms of the content. However, any reconciliation between S.05.01 and S.26.06 will not be straightforward. This is due to the fact that the S.05.01 is provided from a local GAAP accounting perspective (usually IFRS). On the other hand, the S.26.06 is Solvency II valuation based.
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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