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European Insurance and Occupational Pensions Authority
 

2505

Q&A

Question ID: 2505

Regulation Reference: (EU) 2020/852 - Taxonomy Regulation

Topic: Reporting Templates

Article: N/A(Taxonomy 2.8: Identical data points S.04.05.21 and S.05.02.04)(S.04.05.21 vs S.05.02.04)

Template: S.05.02

Status: Final

Date of submission: 04 Oct 2022

Question

In taxonomy 2.8, Question 1: Are rows R0020-22, R0030-32, R0040-42 of S.04.05.21 in fact identical data points to the R0110-130,R0210-230,R0310-0330 of S.05.02.04 and correspondingly C0010 -> C0080 and C0020 -> C0090? Question 2: is it true that the sum of R0050-052 of S.04.05.21 does not need to match R0550 of S.05.02.04 due to the gross vs net nature ? Question 3: Are R1020-50 of S.04.05.21 in fact identical data points to R1410/R1510/R1610/R1900 and columns C0030 -> C0220 / C0040 ->C0230 ?

EIOPA answer

  1. EIOPA confirms that the underlying concept for these points is identical.
  2. EIOPA confirms that there is a difference in the sum gross vs net.
  3. EIOPA confirms that the underlying concept for these points is identical.