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European Insurance and Occupational Pensions Authority

2504

Q&A

Question ID: 2504

Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities

Topic: Reporting Templates

Article: 35 of SII Directive

Template: S.30.01

Status: Final

Date of submission: 30 Sep 2022

Question

Can we ask for some clarity on the de-minimis threshold for S.30.01 and S.30.02 LOG file (in the draft business package supporting SII taxonomy 2.8.0). The general comments to the LOG guidance states: “This template should only be reported if the reinsurance recoverables are higher than 10% of the Best Estimate calculated separately for life and non-life business.” Does the reference to reinsurance recoverables above refer to: a) reinsurance recoverables relating to facultative contracts only; or b) all reinsurance recoverables

EIOPA answer

This question has been answered in Q&A 2475. In any case, option b) is correct.