EIOPA · 3433
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
- 2025-10-10
- Answered
- 2025-10-23
Question
We would like to follow up on the EIOPA response provided on 26/3/24 for Question ID 2953 where EIOPA stated that: "Please note that there seems to be a mistake and the BE triangles are to be reported including (and not excluding) any expenses. This will be clarified in the next ITS amendments. (The instructions should actually read “net of salvage and subrogation and including any expenses")." We have looked at the latest ITS amendments - ITS (EU) 2023/894 issued 4/4/23 - which still refers to "excluding expenses". Can we please clarify whether the BE triangles should be reported including/excluding 1) any expenses; 2) future premiums for FY25?
Background
Conflicting information provided in the log guidance, validations and the EIOPA Q&A responses.
Answer
Please note that EIOPA is currently working on the amendments to the ITS on Reporting. The draft proposal has been publicly consulted in the period 10 July-10 October and it included changes in the S.19.01. EIOPA will perform all changes needed to the template after analysing the feedback from the consultation. The amended ITS on reporting is expected to be applicable as of January 2027.
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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