Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)

Question

Mapping of values FC0100 in template FC.05 to the categories in FC.00: In the final ITS, the values of FC0100 in template FC.05 were expanded to a total of 9 categories, in particular to include insurance business-related values. For categories 5-9 (5 - "Costs or income", 6 - "Insurance premiums", 7 - "Receivables (for insurance)", 8 - "Reinsurance technical result", 9 - "Other"), a clear allocation to the categories in FC.00 ("Commissions paid to service providers", "Fees and other income", "Interest", "Dividends") should be specified.

European Insurance and Occupational Pensions Authority · Accepted Answer

Categories that are applied for column FC0100 of “FC.05 - IGT - P & L” are more granular than under template FC.00. FC.05 categories that do not perfectly match with FC .00.00 specific items are expected to be reported as “fees and other incomes” as per below illustrative table:FC05 categories FC00 categoriesFees [fees other than those paid in relation to distribution arrangement that are covered in the category “Commission” below]"Fees and other income"Commission  "Commissions paid to business providers”Interest "Interest"Dividend "Dividends"Costs or income "Fees and other income"Insurance premiums"Fees and other income"Receivables (for insurance)"Fees and other income"Reinsurance technical result"Fees and other income"Other"Fees and other income"

Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)

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