Question ID: 2481
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Topic: Reporting Templates
Article: N/A
Template: S.05.01
Status: Final
Date of submission: 01 Sep 2022
Question
Should R1900 (Expenses incurred) in template S.05.01.01.02 be reported net or gross?
EIOPA answer
The item "Expenses incurred" reported in S.05.01 - Premiums, claims and expenses by line of business should be equal to the sum of "Administrative expenses", "Investment management expenses", "claims management expenses", "acquisition expenses" and "overhead expenses" and as such R1900 is reported net.