Question ID: 3605
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision, (EU) 2023/895 - ITS for the disclosure of solvency and financial condition report
Topic: Disclosure Templates
Template: S.32.01
Status: Rejected
Date of submission: 26 Jun 2026
Question
In the revised Directive ( Article 212 (1) fa) and Delegated Acts (Article 335 (1)) that shall be applied as of January 2027, a new type of undertaking " holding company of third-country insurance and reinsurance undertakings" was introduced.
This type of undertaking was not added in the closed list of type of undertakings in QRT S.32.01.
So how and where should these be reported in S.32.01?
EIOPA answer
This question has been rejected because the issue it deals with is already addressed in EIOPA’s Draft Implementing Technical Standards on Reporting.
Type of undertakings which are not included in the closed list of undertakings under C0050 in S.32.01 should be reported under 99-Other.
The proposals are contingent upon the adoption by the European Commission.