Question ID: 3399
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: S.02.01
Status: Rejected
Date of submission: 30 Jul 2025
Question
With regard to the 2023/894 ITS and the amended definition of insurance and intermediaries’ receivables (S.02.01.C0010/R0360) no longer stating "past due", can you clarify that premium receivables should still be included within the technical provisions, or now included on the balance sheet and included in the Counterparty Default Risk sub-module?