Question ID: 2094
Regulation Reference: (EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
Topic: Disclosure Templates
Article: 35
Template: S.19.01
Status: Revised
Date of submission: 06 Jan 2020
Question
Could you please confirm our following understanding of the disclosure QRT S.19.01.21. We think that the entry of the cell R0260/C0180 should be equal to the sum of the entries of the cells R0100/C0180 to R0250/C0180.
EIOPA answer
EIOPA confirms that S.19.01.21 R0260/C0180 should be equal to the sum of cells R0100/C0180 to R0250/C0180. Please note that since the triangle is shorter in S.19.01.21, R0100/C0180 has a different meaning compared to S.19.01.01. In S.19.01.01 “prior" means before N-14, while in S.19.01.21 “prior" means before N-9. This implies that R0260/C0180 has a different value in S.19.01.01 and S.19.01.21 since C0110 only includes the payments made during the last year.
Therefore in S.19.01.21, the R0100/C0110, R0100/C0170, and R0100/C0180 should all have the same value and show the total payments made during the last year on “prior” periods (i.e. before N-9).