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We asked were we should include LAC DT and LAC TP in QRT S25.05. In your reply you instructed that LAC DT and LAC TP should be included in C0010 (Solvency Capital Requirement). If we understand Annex II log file correctly, this would only be applicable in case that loss-absorbing capacity of technical provision and/or deferred taxes are embedded in the component calculation. In our case loss-absorbing capacity of technical provision and/or deferred taxes are not embedded in the component calculation. Annex II then suggest that they should be reported as a separate components.

Article 180(1) of the 2015/35 Solvency II Delegated Regulation provides an adjusted stress factor for covered bonds. Our inquiry is as follows: Does the definition of covered bonds, as referenced here, exclusively encompass covered bonds issued by a credit institution with its central office located within the EU?

In Q&A 3039 we asked: What would define the Location of underwriting for QRT S.04.04 for Co-insurance contracts. Would this be the country of the Underwriting entity, the country of the Broker, the country of the platform of the co-insurance exchange, the country where the Customer is establish, or the country of the objects insured? EIOPA answer: The Location of underwriting for QRT S.04.04 for Co-insurance contracts should show the country of the underwriting entity. In our case we do have Co-insurance business were part of the business is subject to foreign insurance tax (EEA) due to objects insured in other countries based on Freedom to Provide service.

In calculating the loss-absorbing capacity of deferred tax for year-end assessments, should the SCR shock be assumed to impact the fiscal results of year X or year X+1? Specifically, should the shock occur on December 31st or January 1st?

Within the ITS_reporting_AnnexII_solo instructions for this template, it notes the following: “Any business underwritten by an underwriting entity which is not underwritten under freedom to provide services shall be classified as business underwritten in the country in which the underwriting entity is established”. As reinsurance undertakings are assuming business from cedents and therefore not underwriting any business on a FOS basis (in spite of assuming business from European countries), can you please confirm that business shall be classified as written in Ireland (the country in which the underwriting entity is established)?

We have an interpretation doubt about CIC 84 and CIC 88 classification. As per our classification meaning, all the mortgages should be reported under CIC 84, despite they are made to natural or juridical persons. Otherwise, if we report under CIC 88 all loans made to natural persons, we include both mortgage loans and policy loans under the same class. But those instruments have different characteristics and risk factors. Our interpretation is correct? We should report mortgage loans always under CIC 84?

Can you confirm that statutory amounts (column C0020) must now be reported on a quarterly basis on template S.02.01 for entry point QFG, from version 2.8.0 onwards? Or should the column only be filled for Q4/A1 reports?

Is the item C0200 from the S.14.04 QRT represented by the Technical Provisions that are released from the Beginning of period Technical Provisions due to lapse or surrender?

In QRT S.26.02 (Solvency Capital Requirement — Counterparty default risk), the application of simplifications is required to be reported in R0010/C0010. However, the following two simplifications are not part of the option list. If only these two simplification are applied in counterparty default risk calculation, how should the field R0010/C0010 be filled out? Should option "9 - Simplifications not used" be selected? - Simplification in Article 107 of DA 2015/35 (simplified calculation of risk mitigation effect of reinsurance arrangements) - Simplification in Article 112 of DA 2015/35 (simplified calculation of the risk adjusted value of collateral)