Question ID: 531
Regulation Reference: Guidelines on reporting for financial stability purposes
Article: 35
Template: S.39.01
Status: Final
Date of submission: 05 Feb 2016
Question
Regarding template 39.01 (Profit and Loss)
1. The P/L data should be reported net of taxes?
2. P/L figures are provided in Q2 (covering the reference period January-June) and Q4. In the latter case the data should refer to the second half year (July-December) or to the whole year(January – December) which is reported for sure in the statutory accounting? I.e. are the data provide YTD?
EIOPA answer
1. P&L data should be after tax as described in Technical Annex C (https://eiopa.europa.eu/publications/eiopa-guidelines/guidelines-on-fin…)
2. Figures reported should be year to date (Q2 data contains P/L covering both Q1 and Q2 and Q4 data covers the full year)