1)    Where there are both assets and liabilities with the same counterparty, are we supposed to show the net position grouped as a single entry?

2)    In the C0050 closed list for option “5-liabilities insurance", does this include Life Technical Provisions?  (Our assumption is no as it is not meaningful or practical to attempt to split Life Technical Provisions as concentrations.)  If so, what form of concentration within Life Technical Provisions would need to be reported, e.g.:
a.    Individual contract, i.e. customer
b.    Geographical;
c.    Line of business or
d.    By risk driver (for example mortality)?

3)    In the C0050 closed list for option “8 – liabilities – others” what counterparties are EIOPA expecting to be included here? Does this need to include accounting liabilities on the balance sheet such as accruals and creditors?

4)    Also in the C0050 closed list what is the difference between “6-liaiblities-loans” and “7-liaiblities-debts”? Surely loans are debts?  What does EIOPA expect in each?

5)    Where reinsurance and derivative counterparties have posted collateral (and therefore the exposures to those derivatives are reported net of collateral) are we also supposed to “look through” the collateral accounts?  We assume not as the exposure to individual names held within a collateral account is somewhat indirect and also it would not be practical to do so.

6)    The template requires reporting of significant risk concentrations between entities in the scope of group supervision and third parties. Does this mean we are required to look through unregulated participations (other than insurance undertakings, ancillary service undertakings and insurance holding companies) to ascertain external counterparty information? For example this information is not provided on the assets QRT as participations are required to be reported in one line.