Could you please explain in which line item of the Balance Sheet (S.02.01.) the "not past-due" amounts of Insurance & intermediaries receivables (that are recognised in statutory accounts and measured/valued in accordance with IFRS), should be presented.
2. Recognition and valuation
We could not find any provision in Solvency II regulation and GLs that would require or suggest specific accounting treatment (recognition, valuation/measurement) for Insurance & intermediaries receivables under Solvency II , comparing to their treatment under IFRS.
All "not past-due" amounts related to the items identified should, in the Solvency II balance-sheet, be embedded in the calculation of the best estimate or the calculation of the reinsurance recoverables.
This means that as said in the LOG the items referred should, in the Solvency II column, include only the ones “past due”. However, for the column related to statutory accounts value the items might include the amounts “not past-due” if that is the correct treatment under the local GAAP or IFRS. (EIOPA understands that the LOG is focusing on the Solvency II value.)
As for the recognition and valuation/measurement of these items under Solvency II the relevant article referring to the calculation of the best estimate and reinsurance recoverables should apply (in particular article 17, 18, 28 and 41 of the Delegated Regulation 2015/35).
Please note that amounts “not past-due” related to receivables that do not comply with the relevant article of the Delegated Regulation should be reported under "Any other assets, not elsewhere shown". Please see comment 105 of the Resolution comments on final Report on the public consultation CP-14-052 ITS on regular supervisory reporting for further information.