EIOPA · 3257

Intra-group transaction

Regulation
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Article
Annex III
Topic
Intra-group transaction
Submitted
2025-02-14
Answered
2025-07-28

Question

In the new ITS 2023/894, Annex III, instructions for S.36.01, you have: NC0190 Amount of dividends/interest/coupon and other payments made during reporting period This cell shall capture any payments made in relation to the intragroup transaction s recorded in this template for the reporting period (6 months up to the reporting date) My understanding about SII-QRT reporting is that the reporting period is YTD? This would mean that it would be for the whole financial year for Annual submissions, and YTD for Ad-hoc submissions. Could you please clarify or correct.

Answer

This question has been rejected because the issue it deals with is already addressed in Q&A 2786.

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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