Question ID: 3516
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: S.08.01
Status: Rejected
Date of submission: 18 Feb 2026
Question
We are seeking clearance on whether the S.08.01 should contain unit linked investments (derivatives), in case they are used for hedging the unit linked position. These derivatives are reported within the line item "unit linked investments" in our IFRS reporting.
Background of the question
n/a
EIOPA answer
The question has been rejected as the issue it deals with is already sufficiently clear from the instructions of template S.08.01 in the Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision. The general instructions specify that the template contains an item–by–item list of derivatives held directly by the group. Derivatives held in unit and index linked contracts should therefore be reported in Cell C0080 of the template which identifies such derivatives.