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Regards the new S.04.05 template from 31.12.2023 reference date reporting. We are unsure whether amounts (the gross part therein, we are aware that these rows in S.05.01 are to be filled in on a net basis) in S.05.01 R1210 and R2510 ("Balance - other technical expenses/income") should be included with S.04.05 R0050 i.e. should gross technical expenses that are included in S.05.01 R1210 and R2510 be allocated to a line of business in S.04.05.

Given your answer in question ID 2553 that the KPI on transition risk for investments includes assets within funds, we understand that we need to do a look through for these holdings. But what do we do in cases where this is not possible? As an example, we have some investments in private equity funds which we aren´t able to do a look through on.

In Q&A 2723 the question isn't answered. One can infer from the response but could EIOPA kindly answer this question: "Following up on our question in Q&A #2591, would the public version of S.19.01 need to include only the Lob that covers 99% of TP or must it also include the LoB that are considered immaterial for the private version of S.19.01" The answer was: "EIOPA will evaluate your proposal in the future ITS amendment as at the moment changes are not possible to the (EU) 2023/895 - ITS for the disclosure of solvency and financial condition report."

We have a question relating to cell C240 in the S.37.01 (the version of the QRT, following the adoption of the Commission Implementing regulation (EU) 2023/894). We have interpreted that “guarantees and commitments” in the cell C0240 also may include “assets in the balance sheet that are collateral pledged”. However – there is an item we wonder whether it should be excluded from the scope in that case – that is assets that are used (or "pledged as collateral")

Regards the changes to template (S.30.03) in 2.8 taxonomy, and the associate LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). In 2.8 taxonomy EIOPA has replaced a series of commission related data points with a smaller set of commission related data points. Previously each of the old data points had clarification in the LOG guidance: “This item is only applicable for proportional treaties.” This clarification is missing from all of the replacement fields: C0390 Sliding scale commission C0400 Minimum claim ratio on which the amount of sliding scale commission is dependant C0410 Maximum claim ratio on which the amount of sliding scale commission is dependant C0420 Minimum commission C0430 Maximum commission C0440 Expected commission 1.

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.18.01, S.19.01, 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 gives the denominator as "non-life technical provisions".

QRT S.30.03 - C0390 Sliding scale commission: The instruction related to the fixed commission is not clear. In case, the commission is fixed, we assume that the related fields have to filled out as below: - The column C0390 should be filled out with value(2) and the columns(C0400, C0410) should not be reported(empty) and other related columns(C0420, C0430, C0440) have to be reported with the same values. Could you confirm if our statement is correct?

How do we place investments in QRT S.02.01 C0010 when they are simultaneously Limited Partnership and AIF? R0120 (Equities unlisted) or R0180 (Collective Investments Undertakings)?

Please clarify in which line of the form S05.01 of an insurance company, should the reinsurance profit commission be presented?