EIOPA · 949

949

Regulation
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article
35
Submitted
2017-03-03
Answered
2019-09-23
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Question

Are companies required to provide this template within the scope of first annual QRT (reference date 31/12/2016) even it reflects annual movements on own funds? Isn't this report meant to be reported for the first time in the annual QRT with reference date 31/12/2017?

Answer

Undertakings are required to submit template S.23.03 within the scope of the first annual QRT submission (reference date 31/12/2016). Please note that contrary to variation analysis template this template does not compare variations between years but reflects what happened during the year. This could be reported in the first year of reporting.
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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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