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Is it correct that the heading "Group solvency calculation" should be over all three columns C0260, C0270 and C0280 and not only over C0260 as in the current Excel annotated template S.32.01.04? The specifications to C0270 and C0280 are depicted in the ITS at least together with C0260 under the the heading "Group solvency calculation".

Regarding templates S.37.01 and S.37.02, we have a couple of questions relating to the reporting of insurance policies:

1. We wonder what a reporting group should do in the event that the group cannot easily produce the appropriate sector code relating to reported insurance policies (C0250) in S.37.01 and S.37.02. We can see that EIOPA has previously provided guidance in the case of insurance contracts attributable to natural persons, in which case "Other" may be applied when sector is to be assigned, compare the answer provided to earlier question # 2535. But our question is about the case where the correct sector code for a legal person (= a company) cannot not be found, what should then be done when reporting insurance policies in S.37.01 and S.37.02?

Regarding the data that should be reported in the QRT S.19 and based on the reading for the instructions for the item 'Gross Reported but not Settled Claims (RBNS) – Triangle' (C0400 to C0550/R0100 to R0250), could you please indicate which provisions should be taken into account?

If institutions for occupational retirement provision (IORP) only offer one pension scheme, does the disclosure on Principal Adverse Impacts at entity level trigger the application of Article 8 SFDR for the product as the product cannot easily be differentiated from the FMP?

A PEPP provider invests the assets corresponding to the PEPP in exchange-traded funds (ETFs). The ETF manager charges management fees for managing a particular ETF.
Should the ETF management fees be disclosed to PEPP saver? Should the ETF management fees be included in the total annual costs of the PEPP and subsequently published in PEPP KID? With reference to the Commission Implementing Regulation 2021/897, in which category of costs should it be reported to the National Competent Authority?

Does NÜRNBERGER life and pension insurance comply with Directive 2003/41/EC?

In Annex II of Regulation 2023/984 additional columns are introduced to QRT S.06.02. Especially columns "Code of custodian" (C0121) and "Type of code of custodian" (C0122). These columns seem to be merged into one column in template "EIOPA_SolvencyII_DPM_Annotated_Templates_2.8.0.xlsx" (i.e. sheet "S.06.02.01", column "Custodian code and Type of code"). All information concerning the metric of content given in the corresponding dictionary seem to consider a merged column, too.

For personal accident riders attached to life insurance contracts, can claims reserves be valued using non-life techniques and stressed under the health NSLT module, while premium reserves are valued using life techniques under the SLT Health or Life UW modules?

We would like clarity on what are the different roles and responsibilities between national Computer Security Incident Response Teams (CSIRTs) - as Competent Authorities for Directive (EU) 2022/2555 ('NIS2')- and National Competent Authorities (NCAs) - as Competent Authorities for Regulation (EU) 2022/2554 ('DORA'). Based on Art.22(1) of DORA and Art.23(5) of NIS2 - and considering the fact that DORA is lex specialis (vide recital (23) of NIS2) vis-a-vis NIS2 and, therefore, Art.23(5) of NIS2 would prima facie not apply