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European Insurance and Occupational Pensions Authority
 

3616

Q&A

Question ID: 3616

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

Topic: Reporting Templates

Template: S.27.02, S.27.03

Status: Rejected

Date of submission: 15 Jul 2026

Question

We have one question regarding the Asset type (c0050) used for the QRTs S.27.02 and S.27.03. Based on the information provided in the log files, the precise distinction between the various asset type categories is not entirely clear to us. Could you possibly provide a more detailed definition/guidance of the individual,single asset types? 

Another question regarding S.27.03 is about the LogFile Instruction:

„If a policy is renewed during the year, only data related to the policy active at the reporting date should be reported regardless of the fact that such amounts may relate in whole or in part to a later reporting period”. 

This doesn’t clarify on policies expired during the calendar year. If such policies are not considered then premium data is based on “As of” reporting information and claims database is based on Calendar year. This disconnect will bias the data. Should such policies be included then should they be pro-rated such that the premium corresponds only to the period of exposure. E.g. a policy expired at 31/05/YYYY so 50% of the premium is considered. 

EIOPA answer

This question has been rejected because the matter it refers to has been answered in Q&A 3612.