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European Insurance and Occupational Pensions Authority



Question ID: 2905

Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision

Topic: Reporting Templates

Template: S.19.01

Status: Rejected

Date of submission: 23 Nov 2023


One of the new ITS requirements for S.19.01 states that Best Estimate amounts should exclude any expenses. However S.19.01 contains amounts of Best Estimate calculated for previous years. Is it necessary to apply this new requirement (excluding of expenses) for historical BE Amounts (previous diagonals that contain data for previous reporting years) or only for amounts starting from 2023 reporting year (last diagonal)?

EIOPA answer

This question has been rejected because the matter it refers to has been answered in Q&A 2953 - European Union (