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European Insurance and Occupational Pensions Authority
 

3361

Q&A

Question ID: 3361

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

Topic: Reporting Templates

Article: N/A

Template: S.14.03

Status: Final

Date of submission: 04 Jun 2025

Question

In relation to columns C0110 and C0120, you refer to claims that "have been settled with payment during the reporting year". Should the claims, on which the payment occured during the year, but they are for some reason still OPEN at the year-end (thus they are not fully settled) be also included or not?

EIOPA answer

C0110 and C0120 in S.14.03 should include data for 'claims settled with payment during the reporting year'. The settled nature of the claim implies that the obligations have been fully fulfilled, i.e. that the full payment was made. Therefore, only claims that have been fully paid out should be included.