EIOPA · 531
531
- Regulation
- Guidelines on reporting for financial stability purposes
- Article
- 35
- Submitted
- 2016-02-05
- Answered
- 2019-10-17
Question
Regarding template 39.01 (Profit and Loss)1. The P/L data should be reported net of taxes?2. P/L figures are provided in Q2 (covering the reference period January-June) and Q4. In the latter case the data should refer to the second half year (July-December) or to the whole year(January – December) which is reported for sure in the statutory accounting? I.e. are the data provide YTD?
Answer
1. P&L data should be after tax as described in Technical Annex C (https://eiopa.europa.eu/publications/eiopa-guidelines/guidelines-on-fin…)2. Figures reported should be year to date (Q2 data contains P/L covering both Q1 and Q2 and Q4 data covers the full year)
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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