Search QAs

Could you please clarify which position of template S.02.01 is relevant to presentation leasing liabilities (R0840 - Payables (trade, not insurance) or R0880 - Any other liabilities, not elsewhere shown)?

Regarding to Q&A 1809 could you clarify if undertakings can aggregate (for each CIC) in template S.06.02 leased assets in one line or it is required to disclosed separately each one right of use line by line?Is column C0160 Acquisition value of S.06.02 is applicable for leased assets (or value of...

We identified some Validation rules that seem to to contradict each other. In the following please find the sets of contradictory validations:BV786 vs. BV955: The definition for BV786 regarding CIC ##09 is contradictory to BV955.BV776 vs. BV981: The definition for BV981 regarding CIC ##09 is...

Q&A #1732 states that S.12.01 C0150/R0230 = C0150/R0240+C0150/R0250.We believe this cannot be correct and does not conform with the general structure of the template.R0230 is for reporting LoBs where "Future guaranteed and discretionary benefits" are combined - R0240 and R0250 are for reporting...

Our question is if an insurer should report foreseeable dividends in quarters 2 and 3. Example: An entity expects to pay x EUR to its mother entity in 2018 and already books that amount in Q4/2017 as foreseeable dividend on S.23.01. The same amount is reported in Annual 2017 and in Q1/2018.Then...

Should the credit quality step for an undertaking using the stadard formula be reported when there is no readjustment to the external rating made internally, or should this field be left blank (for the relevant CIC categories).That is, when a particular asset has an external rating and this...

Could you give a precise definition of the term ‘underwriting risk’ in s.21.03?

Unfortunately the revision of the question 1732 is confusing to us.Your revised answer only defines C150/R230 in S.12.01. Since it isn’t expected to be equal to C150/R240+C150/R250, it isn’t clear what is expected for C150/R240 and for C150/R250.We would guess that this is still the correct way to...

Following Q&A #776, could you detail the specific items that should be reported on cell R0630/C0110 ('Total of reserves and retained earnings from financial statements') of template S.23.02* ?With the addition of rule BV890 on taxonomy V2.3.0, some undertakings encounter trouble to reconcile the...