Question ID: 954
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.19.01
Status: Final
Date of submission: 03 Feb 2017
Question
On form S.19.01.01 - Non-life insurance claims, the "15&+" cell (R0100, C0160) was previously blocked but in the current XBRL templates, this is now open. However, the field is not referred to in the Logs and hence it's not clear what amount is expected to be reported here. for example, the "total" (C0170, R0260) is expected to be R0110 to R0250 as per the Logs.
Our current interpretation is that R0100, C0170 field should be the paid claims for "15 &+" years that is paid in the current reporting period and this should be included in the "total" field, R0260. Hence the "total" amount for the in current year column (C0170) should agree with the total paid in the year as reported in the financial statements.
Could you please confirm the following:
(i) Should field (R0100, C0170) be blocked or open?
(ii) If this field is open, what amount is expected to be reporting here:
(a) Cumulative paid claims for all years "15 &+" i.e. paid in all the prior years
(b) Cumulative paid claims for all years "15 &+" i.e. paid in the current reporting period
(iii) The total R0260 for boths columns (C0170) and (C0180) should include R0100
EIOPA answer
The cell is covered by the LOG in the instructions for "C0010 to C0160/ R0100 to R0250", which includes R0100/C0160.
Should correspond to the payments made in the current year with reference to accident/underwriting years prior to N–14.
R0100/C0170 is also covered in the LOG in the instructions for "C0170/R0100 to R0260"
Should correspond to the amounts reports in C0160/R0100 as C0170 reflects the last diagonal.
Regarding the Total to be reflected in R0260 and similar rows needs to be revised in the LOGs as it needs to include R0100 and similar.
As a conclusion your interpretation is correct.