EIOPA · 3211
Reporting Templates
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Topic
- Reporting Templates
- Submitted
- 2024-12-13
- Answered
- 2025-03-13
Question
In 2023 there was a change incorporated in the delegated act relating to the treatment of Insurance and Intermediaries as well as Reinsurance Receivables and Payables. For the balance sheet QRT SE 02.01 it is now explicitly stated that, for reinsurance segment, all (due and overdue) receivables and payables are to be shown in rows R370 and R830. For rows R360 and R820, this is not the case.
Answer
This question has been rejected because the matter it refers to has been answered in Q&As 2976, 1128, 2830 and 1660.
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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