Please confirm the ‘Changes in Other Technical Provisions’ line on S.05.02 Premiums, claims and expenses by line of business QRT includes the movement in statutory accounts technical provisions, excluding any movements in unallocated surplus (FFA), for:

- Insurance contracts,
- Investment contracts with DPF and,
- Investment contracts without DPF

Split by SII lines of business.

EIOPA answer

Template S.05.02 shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but using SII lines of business. Therefore, by default follows the structure of the Directive 91/674/EEC.

Under this Directive the structure of the profit and loss account includes the following (only relevant items identified):
- Earned premiums (which includes the variation of provision for unearned premiums)
- Claims incurred (which included the variation of provision for claims)
- Changes in other technical provisions (which includes the variation of the other technical provisions not shown elsewhere). In the Life technical account this item explicitly includes the life assurance provision (mathematical reserve) and it should also include the technical provisions for Index Linked and Unit Linked technical.