For the purpose of calculating the Operational Risk SCR the Life Technical Provisions (TPlife) should be calculated "without deduction of recoverables from reinsurance contracts".

Does this mean that future reinsurance risk premiums payable should be allowed for but claims recoverable not allowed for?

EIOPA answer

For the purpose of calculating the operational risk, only ‘earned premiums during the last 12 months’ are considered and they should be gross, without deduction for premiums of reinsurance contracts.