The log file for S.23.01 states: “For quarterly reporting this is the latest SCR to be calculated and reported in accordance with articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the SCR has been recalculated (e.g. due to a change in risk profile).

This is interpreted to mean that the SCR reported would be an amount calculated as at a date before the reporting date except where the SCR has been recalculated following a significant deviation in risk profile as at the reporting date. Given that the firms are required to monitor SCR on an ongoing basis, can EIOPA confirm that where there has been no recalculation of the SCR due to a significant deviation, where possible, firms should report their most current estimate of SCR at the date of reporting?