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Can you confirm that facilities must be reported in the FC03 and not in the FC01 (column 180, value of collateral). As explained in the commission implementing regulation a facility is not a collateral.

The commission implementing regulation specifies that specific intragroup operations (single economic operation, indirect transactions) must be reported as follows: "Where the reported intra-group transaction is part of an indirect transaction, report the ‘ID of intra-group transaction’ (FC0010) of the related transaction in this cell. Where the reported intra-group transaction is not part of an indirect transaction, indicate ‘No’.

The commission implementing regulation specifies how to report repurchase agreements as follows (FC02 - IGT - Derivatives / FC0110): "a repurchase agreement shall be considered as cash transaction plus forward contract". 2 operations have to be reported: one in FC01 (cash operation) and one in FC02 (forward). Is it correct? On an accounting basis, these operations are treated as loans (asset received) and borrowings (asset lend) guaranteed by the asset ceded.

Mapping of values FC0100 in template FC.05 to the categories in FC.00: In the final ITS, the values of FC0100 in template FC.05 were expanded to a total of 9 categories, in particular to include insurance business-related values. For categories 5-9 (5 - "Costs or income", 6 - "Insurance premiums", 7 - "Receivables (for insurance)", 8 - "Reinsurance technical result", 9 - "Other"), a clear allocation to the categories in FC.00 ("Commissions paid to service providers", "Fees and other income", "Interest", "Dividends") should be specified.

If the conglomerate submits semi annually, what reference period should be applied to its reporting as of December 31 ? The Commission Implementing Regulation 2022 2454 of 14 December 2022 indicates "FC 01 Equity type transactions, debt and asset transfers FC 0190 Amount of dividends/interest/coupon and other payments made during reporting period”.

In the new template FC.06 Risk Concentration – Exposure by counterparties there is a field for Assets whose risks are mainly borne by the policyholders”. Is there a predefined threshold or definition to explain “mainly”? If we are correct, there is no definition of when risks should be considered “mainly borne by the policyholders” under the Solvency II taxonomy either. Could you clarify what is specifically expected?

The Monthly RFR calculations seem to missing multiple countries for EIOPA_RFR_20250131_Term_Structures. For December 2024 there were 52 countries, for January 2025 there are only 41. The missing countries are Brazil, Chile, India, Malaysia, Mexico, New Zealand, Singapore, South Africa, South Korea, Thailand and Turkey. Has there been an error in the production of the file and can it be reissued?

The calculation of the capital requirement for market risk concentration is specified in Articles 182 to 187 of Commission Delegated Regulation (EU) 2015/35. According to Article 183, the calculation is performed per single name exposure included in the calculation base of the market risk concentrations sub-module, denoted “Assets”. Article 184(2) of the Delegated Regulation defines the scope of this calculation base.

As an answer to Q&A 3081 on the Credit Risk Adjustment, you mention that the liquidity condition has not been met. Can you share your outcomes in the liquidity analysis over various buckets? This would allow us to check if we monitor (approximately) the same figures.