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Our inquiry pertains to the removal of “Changes in other technical provisions” and the addition of “Balance- other technical expenses/ income” in S.05.01. We report according to Local GAAP and not IFRS 17. As we understand it, S.05.01 it is not supposed to be a full Income statement or even present ”the full technical result” that is reported? Is this correct? If correct, but that it raises some questions about what should be the difference between S.05.01 and ”the full technical result”? Previously, life-insurance companies reported the following under “Changes in other technical provisions”:

Topics:
  • Reporting Templates

The assertion s2md_BV2029_2 which checks The "Total exposure net" value of "Exposure by sector" reported in S.37.02, should be equal to the sum of net exposures reported by sector. But for the sector K, the qname value "s2c_NC:K" is missing, so the total is not correct and the assertion returns false.

Topics:
  • Reporting Templates

Correct offsets on template FC.00 in relation to template FC.04

Topics:
  • Financial Conglomerates (FICOD)

Could you please specify the usage of S.36.05 (IGT - P&L)? (1) We are wondering if any entry within S.36.01 and S.36.02 requires also an entry within S.36.05, even if the interest or dividends are below the reporting threshold for significant transactions. Example: internal loan 100, interest 5, reporting threshold 75

Topics:
  • Reporting Templates

In the course of taxonomy 2.8.0, the definition of CIC codes, so that also corporate bonds guaranteed by sovereigns but issued in non-domestic currencies are part of the Government Bonds group (CIC=1). However, it is unclear in which subcategory these bonds should be captured. We believe that due to any other appropriate subcategory, such bonds should be classified as CIC=19, correct?

Topics:
  • Reporting Templates

I am writing to bring to your attention a notable discrepancy we have identified between the Insurance Technical Specifications (ITS) and the Data Point Model (DPM) dictionary, specifically in the Taxonomy 2.8.0 hotfix. The issue pertains to a mismatch in the data for column C0030, as outlined in Table S.14.01.01.01. In the ITS, "36 – Life reinsurance" is listed as a valid option. However, this option appears to be absent in the DPM dictionary under the reference hierarchy code (68 in LB),

Topics:
  • Reporting Templates

Questions are regards S.25.05 (note this QRT is not in the dropdown list available in the Q&A page). We find some doubt about if and how the SCR total and other key fields can be derived from other datapoints in this (and/or other) QRTs. 1. Is S.25.05 _C0100_R0200 = _C0010_R0040+SUM(_C0100_R0120,_C0100_R0160)? Our assumption is the C0010 R0040 is the diversified SCR (and takes into account LACDT and LACTP) and so all that is left to do is make the adjustment for RFF and R0160 and then we arrive at the actual SCR amount

Topics:
  • Reporting Templates

I am writing to follow up on the material disclosed during the EIOPA Sustainable Finance Conference 2023, specifically related to the one-off coordinated climate scenario analysis planned by EIOPA in 2024. As shown in the presentation, the scenarios will be based on latest NGFS phase IV published in 2023.

Topics:
  • Other

I am writing to seek clarification on a matter of significant importance raised in a letter published in March 2023 by John BERRIGAN, addressed to Ms Petra Hielkema Chair of EIOPA, Ms Verena Ross Chair of ESMA and Mr José Manuel Campa Chair of EBA (Letter from John Berrigan One off exercise - European Union (europa.eu)). The letter addressed the need for a one-off climate risk scenario analysis to assess, in cooperation with the ECB and the ESRB, the resilience of the European financial system.

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  • Other