Question ID: 2941
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: S.06.04
Status: Revised
Date of submission: 18 Dec 2023
Question
If an insurance company is exempted from reporting template S.06.02 and S.06.03 on a quarterly and annually basis, should the mentioned insurer report template S.06.04?
EIOPA answer
The answer to this question was revised on 8 September 2026:
If an insurance undertaking is exempted under Article 35a(2) of the Solvency II Directive from reporting annually the template S.06.02 it shall not report both templates S.06.03 and S.06.04.
The template shall be based on the S.06.02 Q4 submission. Only in case when an undertaking is exempted of quarterly reporting S.06.02 under Article 35a(1) of the Solvency II Directive the template shall be based on its annual submission.
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Old answer published until 8 September 2026:
If an insurance undertaking is exempted from reporting annually the template S.06.02 it shall not report both templates S.06.03 and S.06.04. If the insurance undertaking is not exempted from annually reporting the template S.06.02 it shall report S.06.04.