From the log-file to 2105/2450 it is stated:
The information shall be filled in relation to non-life business (including Non-SLT Health) only for the direct business. There shall be a separate template for each line of business (LOB).
The loss distribution profile non-life shows the distribution, in (predefined) brackets, of the claims incurred during the reporting year.
Claims incurred means the sum of gross claims paid and gross reported but not settled claims (RBNS) on a case by case basis for each and every single claim, open or closed, which belongs to a specific accident year/underwriting year (AY/UWY).
-  Only claims incurred during the reporting year N!
QA, EIOPA (nov 2015)
https://eiopa.europa.eu/Publications/Guidelines/CP-14-052_11-02-2016.xlsb
Row 30:
Q: In the December 2014 Log for the S.21.01 - Loss distribution risk profile form, it had been indicated that information on historical data is not required but may be filled in a best effort basis. However this has been dropped in the latest LOGS. Could you please confirm whether the historical information is required or not?
A:
The reference to historical data was removed from the instructions of the template as the template do not cover historical data. In the template “number of claims” and “total claims incurred” should be reported in relation to the “claims incurred during the reporting year”. For this claims the accident/underwriting years N to N-14 have to be identified but this is not considered historical data.
-  No historical data!
Our interpretation:
You only have to report claims reported in year N for say, accident years, N, N-1,…, N-14 and without historical data this seems meaningless, as most cells for the years N-1, N-2, …, N-14 will be empty, at least for years far away from N.