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European Insurance and Occupational Pensions Authority
 

3022

Q&A

Question ID: 3022

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

Topic: Reporting Templates

Template: S.04.04

Status: Final

Date of submission: 29 Feb 2024

Question

With regard to S.04.04 Activity by country- location of underwriting. Previously business underwritten through FPS by the the undertaking (Ireland) into the UK was reported in 'Business underwritten in the home country, by the undertaking' C0010. Under taxonomy 2.8.0 can you confirm if this business should now be reported in 'business underwritten in the country of establishment'.

EIOPA answer

For the purposes of S.04.04 all business conducted in any non-EEA jurisdiction (including the UK) shall be reported as 'Business underwritten in the country of establishment', which may be either the home country (for business underwritten by the head office) or the country of a branch (for business underwritten by the branch).  ​