Search QAs

In which CIC category are „covered bonds“ issued by credit institutions established outside the EEA that are subject to specific statutory supervision in their home jurisdiction, as referred to in Article 52 (4) of Directive 2009/65/EC?

Dear all
Following the publication on the new extrapolation methodology for the computation of the RFR term structure, will EIOPA allow insurance companies to perform a parallel run by publishing the new RFR (according to the new methodology) before 30 jan 2027?

The Solvency II Review amendments and the revised reporting and disclosure framework are expected to become applicable from 30 January 2027. EIOPA has also indicated that Solvency II Taxonomy 2.10.0 is expected to apply from the Q1 2027 reporting reference date, while Q4/Annual 2026 reporting would …

We would like to enquire whether differences may occur between the data reported for Q4 and the Annual reporting within the balance sheet (S.02.01), particularly with regard to Assets (S.06.02), often resulting from post-audit adjustments.
The question also relates, among other things, to the requi…

Does EIOPA plan to publish parallel calculations of Risk Free Rates and VA both for Solvency II Review and existing SII framework, before Jan 2027? If so, for which periods?

Under the Danish pension taxation regime (PAL), some Danish insurance undertakings (which do not pay the regular company tax) may carry forward negative tax amounts. If such losses are not utilised within five years, they are automatically refunded in cash to the undertaking, pursuant to Danish law …

The questions and proposed answers below are a follow up to question Q1 and Q2 (cat 1) of Q&A 2836, which were answered by the European Commission. The questions Q1 and Q2 and the answers provided by COM can be found in the attachment.

Follow up questions

New follow up question 3:
According t…

Given that NAICS-to-NACE v2.1 and SIC-to-NACE v2.1 correspondence tables do not yet exist from EIOPA or EUROSTAT, and given that firms need these tables to achieve complete and consistent NACE per Solvency II requirements — can EIOPA confirm: (a) when these correspondence tables will be published, a…

My question is relating the relationship between S.37.01 and S.37.02 . I understand that S.37.01 requires only significant risks to be reported whereas S.37.02 requires all risks to be reported. My confusion is where we have an insurance policy with a counterparty which does not meet the threshold of S.37.01 to be reported, but is still an exposure- does this need to be reported in S.37.02? We do have thousands of policies that we are struggling to report this way in S.37.02.