Question ID: 3211
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: SE.02.01
Status: Rejected
Date of submission: 13 Dec 2024
Question
In 2023 there was a change incorporated in the delegated act relating to the treatment of Insurance and Intermediaries as well as Reinsurance Receivables and Payables. For the balance sheet QRT SE 02.01 it is now explicitly stated that, for reinsurance segment, all (due and overdue) receivables and payables are to be shown in rows R370 and R830. For rows R360 and R820, this is not the case.