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European Insurance and Occupational Pensions Authority

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2000 / Pensions Reporting

What is meant by "Past service costs" (PF.29.05.24, R0020)? Is it the same definition as under IFRS? The description in the Technical Specifications is very vague ("Accrual ofobligations during the reporting period"). Is the service cost generally meant (past servicecost and current service cost...

QA | 05 Sep 2019

2531 / Reporting Templates

Following up on our question regards the reporting thresholds for S.04.05 (where EIOPA confirmed that this template should always be reported i.e. there is no threshold, contrary to what is implied by the S.01.01 R0106 options), can we ask for some further clarification on this and related...

QA | 21 Nov 2022

2310 / Reporting Templates

Since American Depository Receipts (ADR) represent shares in foreign stocks, should they be reported with CIC 31 like common equity or with CIC 39 like other equity positions?

QA | 01 Jul 2021

2316 / Disclosure Templates

I have got a question about the Solvency II value for the interest rate swap in the S.08.01. Should the notional amount of the interest rate swap also be included for calculating the Solvency II value?

QA | 23 Jul 2021

2345 / Disclosure Templates

Our question is regarding the classification of a Bond that is a Floating Rate Note (FRN) with variable interest rate, that has been issued by a corporation as defined in the CIC table. Our understanding is that such FRNs are not falling with the categories 21-28 and therefore, they are to be...

QA | 14 Oct 2021

2245 / Disclosure Templates

Could I please raise a question concerning the CIC table? We are in a discussion concerning the classification of a Bond that is a Floating Rate Note (FRN) with variable interest rate, that has been issued by a corporation as defined in the CIC table. Our understanding is that such FRNs are not...

QA | 02 Feb 2021

2542 / Solvency Capital Requirement (SCR)

Are the Inter-American Investment Corporation, the Black Sea Trade and Development Bank, the Central American Bank for Economic Integration and the CAF-Development Bank of Latin America to be considered as multilateral development banks as stated in article 117 of Regulation (EU) No 575/2013 OR...

QA | 12 Dec 2022

2536 / Reporting Templates

Validation Rule BV1020/BV1026 states that the item contract size on the S.08.01/S.08.02 should be positive ({c0180} > 0} There is no filter associated with this validation. However, per guidance and validation BV819/BV1071 only applies to futures and options (CICs ##A#, ##B#,##C#, ##F2). When we...

QA | 29 Nov 2022

2404 / Reporting Templates

Within the D1 QRT instructions, does Credit quality steps need to be published for all numbers 1-6? Or just for FI securities (1,2,5,6)?

QA | 16 Mar 2022

2528 / Reporting Templates

We have a question regarding new S.04 QRTs: How do the regulators expect the XBRL data to be reported to them? Reading this part of EIOPA Log below, it seems that S.04.04 and S.04.05 must be reported for each legal entity and each branch, so it seems to be not the same way we are used to: "Z0020 /...

QA | 17 Nov 2022