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I would like to ask what the difference is between the templates S.06.02 and S.11.01. There are the same items to be reported in both templates, there are some other items in S.06.02, but it seems that there will be the same figures in S.11.01. Do the subjects report the same assets in both templates (S.06.02 and S.11.01) or should be reported different items in S.11.01? If there are the same items to be reported in both templates, there is no need to have S.11.01 as all the information could be found in S.06.02.

In COMMISSION IMPLEMENTING REGULATION (EU) 2023/894 of 4 April 2023 S.37.02 it sais the following: S.37.02 – Risk Concentration – Exposure by currency, sector, country General comments: The tables shall include the risk concentration between entities in the scope of group supervision and third parties. All exposures should be represented by currency, sector and country, starting from the maximum exposure to the minimum one. In case the country, sector or currency is not relevant the figures may be reported under an ‘Other’ category.

The Annex II log for S.23.01, R0770 and R0780 Expected profits included in future premiums changed with taxonomy 2.8.0 with addition of the text - gross of reinsurance and taxes (i.e. without considering their impact). Normally R0790 would be the sum of row R0770 and R0780. However for this row the text did not change with the text addition. Should R0790 therefor still be the sum of Row 0770 and R0780, or should R0790 be a separate amount showing the total Net sum instead of Gross amounts?

I have two question regarding how to classify fund's income for S.09.01. As in the guidance, the dividend column is saying it is applicable to Collective Investment Funds but Interest column is not mentioning this is applicable to Collective Investment Funds. (1) in a mutual fund scenario, if the fund is paying interest or dividend depends on the underlying asset composition and economics. If the income is received as interest, should we report interest under dividend column? (2) for other type of Collective Investment fund (CIC 4X) which pays interest income. When they are not re-invested, should the interest income be reported in the interest income in S.09.01, or should it be reported in Dividend.

We understand that taxes or levies are included in the best estimate of technical provisions only if they are imposed on the policyholder or arise in the settlement of the policy (hereinafter referred to as transaction-based taxes or levies). Therefore, we believe that if a particular tax or levy is not a transaction-based tax or levy, it should not be included in the best estimate of technical provisions.

Is ACTION LOGEMENT SERVICES, which is listed in the INSEE list of central administration organisms subject to SCR spread 0 calculation under b of 2 of Article 180 of the delegated regulation 2015/35 ?

Risk concentrations for Unit Linked, cell C0200 May Swedish undertakers have exception to report risk concentrations on Unit Linked products since the risk is fully borne by the policy holder? hall there be reporting in cell C0200 even if it does not entail any concentrations risk for the insurance undertaker?

Can you please confirm the presentation of the expected reimbursement of re-insured claims that are past due but not yet paid to the policyholder. In particular whether these amounts are presented in reinsurance recoverable or reinsurance receivable.

When considering an exposure to be a significant RC (that represent 10% of the group SCR) is it to be compared with C0150 Total amount of the exposure (gross) or Amount of exposures… (net) to the group SCR?