Question ID: 2648
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: S.05.01
Status: Final
Date of submission: 26 May 2023
Question
S.05.01 - Premiums, claims and expenses by line of business C0200/R1210, Balance - other technical expenses/ income C0300/R2510, Balance – other technical expenses/ income Are the (new) lines above to include all technical result not already stated (Premiums, Claims, Expenses) except Changes in technical provisions. This includes Investment results, Other technical income and expenses, Fees from investment contracts and Bonuses and discounts.
EIOPA answer
The new C0200/R1210, Balance - other technical expenses/ income and C0300/R2510, Balance – other technical expenses/ income should include all insurance technical expenses / income not included in the reporting rows above with the exception of Changes in technical provisions. This excludes also items related to Investment return or Non–technical expenses/income such as tax, interest expenses, losses on disposals, etc.