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Acquisition expenses should include the movements in deferred acquisition costs. IFRS17 does not recognize Deferred acquisition costs. Should S05.01 Acquisition expenses thus be reported on paid acquisition costs without movement in Deferred acquisition costs?

Fiscal treatment of the products - C0055: More interpretative details are requested on the options provided by the field. In particular, confirmation is requested on the following classification: i) all pension products in category 2 ("In case of lapse/surrender past or future tax benefits or other subsidies are lost"); ii) financial products in category 3 (" Other tax related losses not covered above"); iii) Term-life insurance and LTC in category 4 ("not applicable").

C0270 Exit conditions at reporting date - We ask to clarify the meaning of the expression "notice required". Amount on which interest rate is guaranteed - C0280: Clarification is requested as to what is intended with "monetary value at the reference date", especially regarding the amount to which the guaranteed interest rate is to be applied (insured benefit, mathematical reserve, other?).

Clarification and examples are requested on the calculation of C0142 for: i) products containing both deferred and in pay-out phase annuities ii) policies with automatic renewal. We also ask if, in correspondence, of run-off contracts (as per the Closed List provided in the column 'Product still commercialized? - C0130) we are supposed to leave the cell blank.

On S.14.01, logs are confused, for example, on the average age to consider for "remaining contractual maturity."

Where the reinsurance arrangement is with an insurance or reinsurance undertaking or a third country insurance or reinsurance undertaking and 60 % or more of that counterparty's assets are subject to collateral arrangements, following amendment 2019/981, should the LGD formula reference F''' rather than F' as was referenced prior to amendment 2019/981 (ie. F' is a typographical error and should say F''')?

If the credit assessment institution (ECAI) is not in the ECAI’s list published on ESMA's website (e.g. non-EU ECAI "FITCH UNITED STATES" LEI CODE "213800V8QK9WQ3LPRD72") what should we report in field C0320 and C0330?

Where should the 90% of non life technical provisions threshold be applied ? Should we : a- Report LoBs until we reach the 90% threshold b- Apply the 90% threshold within the mandatory Lobs (number of mandatory Lobs being 4 + the possible Lobs required by the NCA)

Climate change related transition risk – KPI R0020/C0010 refers to the proportion of the Solvency II value exposed to physical risk in relation to property. Can you please confirm whether Right of Use (RoU) properties (e.g., leased office buildings for own use (not held for investment purposes)) should be included in the definition of Property?