Question ID: 2956
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: S.14.04
Status: Final
Date of submission: 18 Jan 2024
Question
S.14.04, S.14.05:
ITEM: C0180 Best Estimate Amount of gross best estimate calculated by Product.
Is it possible to report the best estimate in LOB instead of by product?
EIOPA answer
For C0180 Best Estimate, it is accepted to use the computation by LoB and to apply approximations / allocation keys for reporting purposes (i.e. homogeneous bucket of exit conditions).