How to report the count of claims if a specific claim is split over multiple underwriting years? In credit and suretyship, multiple risks can be bundled in one claim resulting in a possibility of the claim being split over multiple underwriting years (if the policy is on the risk attaching basis and underwriting year is not aligned with calendar years). In annex II log file for S.20.01 it reads: each claim should be reported once.  Should the count be registered only in the oldest underwriting year?

EIOPA answer

In this specific case undertakings should consult the NCA to agree on a criteria that fits the business and does not undermine supervisors analysis of data received. The criteria needs to be kept consistent over time.

It can be read in the Instructions: “With regard to the number of claims to be reported, undertakings will use their specific definition or, if available, specification existing at national level (for instance requirement laid down by the National Supervisory Authority). However, each claim shall be reported once.”