EIOPA · 3391
Reporting Templates
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Article
- N/A
- Topic
- Reporting Templates
- Submitted
- 2025-07-22
- Answered
- 2025-10-10
Question
On template S.17.01 specifying information on non-life technical provisions for each line of business, instruction in ITS 2023/894 doesn't stated the sign expected on the flows submitted for lines R0370 to R0440 related to Cash-flows of the Best estimate of Premium or claims Provisions (Gross). What is the correct approach ?
Answer
For each item of lines R0370 to R0440 of template S.17.01 “Non-life technical provisions", the amount reported shall be the sum of the positive amounts of the item (e.g. insurance or reinsurance premiums or claim settlements) from which particular amounts may be deducted (e.g. cancelled premiums or claim recoveries)".
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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