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Regarding template S.04.04 data related to countries outside EU should be reported in column C0010 (together with the country of the underwriting entity)?

Regarding template S.04.05 data related to countries outside EU should be reported country by country in column C0020?

Regards the new exemption for S.02.02 in 2.8 taxonomy, and the associate LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). The LOG test is simply: "Captives are exempted from reporting this template.", which differs from other templates such as S.27.01 which specifies only those meeting Art 1a: "Captive insurance and reinsurance undertakings complying with the definition in article 1a

This question is in relation to EIOPA Q&A ID #2203, for which we have a follow up question. Given the reply to that question, we wonder if the following is correctly understood?
With regards to Method 1 application to related undertakings under articles 335.1 c), d) and e), similarly to Article 335.1 f) data on related undertakings covered under these articles is included in Method 1 on the basis of the proportional share held.

We have a questions following the introduction of the materiality threshold(s) to the non-life business QRTs (as set out in the DRAFT business package supporting 2.8.0 taxonomy). We seek clarification on the materiality threshold for QRTs S.20.01, S.21.01 and S.21.03. In each of these template’s general comments section there is similarly worded guidance on the threshold, which for S.20.01 is:

Could you please confirm whether S.25.05 QRT is required to be submitted by individual undertakings or groups who use the Standard Formula approach under EIOPA Taxonomy 2.8? Given the name of the template is "Solvency Capital Requirement - for undertakings using an internal model (partial or full)" and similar information is already submitted in S.25.01, we had assumed this was not applicable. However, we came across the 2.8.0 PWD Solvency II release note which states the following:

Should the interest accretion which is include under the Claims incurred also include interest accretion which is caused by interest rate curve changes?

Interest accretion to technical provisions related to Fair value through other comprehensive income is directly accountant for in the IFRS balans sheet and is not recognize in IFRS P&L. Is this part of the Interest accretion then to be excluded from Claims incurred?

For the updated version of S.01.02 in taxonomy 2.8, the additional row R0270 asks for information about Captive business: Identify if the undertaking performs a captive business in line with the definition in Article 13 of Directive 2009/138/EC. 1 – Captive business 2 – No captive business When referring to Captive business is this a question regarding the reporting insurance business and if they have Captive business. Or is it enough that a insurance customer has a Captive business which we split both premiums and risks with, eg 80/20?

Are payments for non-distinct investment components to be included in Claims incurred, since they are not included in the IFRS17 Profit and Loss account?