The question has been rejected as the issue it deals with is sufficiently clear from the reporting instructions of template S.02.01 (C0010-C0020/R0370 and C0010–C0020/ R0830) in Commission Implementing Regulation (EU) 2023/894. 

In addition, 1853 - European Insurance and Occupational Pensions Authority clarifies how payments between reinsurer and cedent stemming from settled claims between primary insurer and policyholder should be reported.

Please note that settlement through a reinsurance broker does not change the nature of the balance. Hence:

• Receivables arising from reinsurance contracts, processed through a reinsurance broker acting as an intermediary which are due and past-due or those that have been agreed between cedent and reinsurer and where the amount of the expected payment is certain shall be reported as Reinsurance receivables in R0370. 
• Payables in such situation that are related to all expected payments (due and past-due) to reinsurers in relation to other than insurance events or those that have been agreed between cedent and reinsurer and where the amount of the expected payment is certain shall be reported in R0830.

Please note that reporting in R0420 Other assets (not elsewhere shown) and R0880 Other liabilities (not elsewhere shown) shall be done in cases the information is not reported in other cells.