EIOPA · 3399
Reporting Templates
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Topic
- Reporting Templates
- Submitted
- 2025-07-30
- Answered
- 2025-09-17
Question
With regard to the 2023/894 ITS and the amended definition of insurance and intermediaries’ receivables (S.02.01.C0010/R0360) no longer stating "past due", can you clarify that premium receivables should still be included within the technical provisions, or now included on the balance sheet and included in the Counterparty Default Risk sub-module?
Answer
This question has been rejected because the matter it refers to has already been answered in Q&As 1683 and 2684.
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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