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If one company has contracts for “Accident” (1 classification of risks according to classes of insurance from the DIRECTIVE 2009/138/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 25 November 2009 page 116) and not “Sickness” (2 classification) and the contracts have coverages both for income...

We have question regarding S.09.01 column C0080 InterestIf we have to report an asset in S.09.01 with CIC 1-2-5-6-7-8 that have no interest payment (for example a zero coupon bond) an no accrued interest, should we have to report a value 0,00 in column C0080 or is it possible to let the column...

If you sell or dispose of a company during the year should it be included in S.32.01 Entities in the Scope of the Group at the end of the year? (same applies to S.34.01 if applicable).If you sell an insurance company during the year do you include transactional data up to the point of sale? Or...

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...