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Referring to the answer of the question ID 2405. Which accounting regulations is the answer for? For IFRS 17 this is correct, however the answer doesn't align with IFRS 4. In IFRS 4 commissions shall be reported as Expenses, not Claims incurred.

I have a question on Article 123 of the Delegated Acts, which refers to all regions in Annex VIII. Why is the Netherlands not considered as a country with exposure towards flood insurance?

Regards the 31.12.2023 applicable updates to public disclosure templates. Can we ask for confirmation that in the public version of S.05.02.04 the row R2700 (Total amount of surrenders) is required? We can see in the OJ version of the template (and associated LOGs) for public disclosure that R2700 is included, but the template name is S.05.02.04 (not a public reporting variant, like S.05.02.22 for example, which is normally the convention

We have a question relating to C0230 Issuer Sector in QRT S.06.02 as part of taxonomy 2.8.0. Our data provider Bloomberg cannot deliver 4 digits in all cases for sectors A to N. For example, Carrefour SA (CA FP) is classified as 47.2 (Retail sale of food, beverages and tobacco in specialised stores). The detailed layer of NACE codes (aka Class) are these:

S.05.01 - Premiums, claims and expenses by line of business C0200/R1210, Balance - other technical expenses/ income C0300/R2510, Balance – other technical expenses/ income Are the (new) lines above to include all technical result not already stated (Premiums, Claims, Expenses) except Changes in technical provisions.

Should a firm move dividends from foreseeable dividends to liabilities once approved by the Board or when they are actually paid?

Regards the new template E.04.01 for 2.8 and the associated LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). Can EIOPA please confirm if the following relationship would always (for all companiy types) be expected to hold (this would be within an annual return where E.04.01 QRT is included): E.04.01.16 EC0060 ER0050 = S.29.02.01 C0010 R0040 E.04.01.16 EC0070 ER0050 = S.29.02.01 C0010 R0050

SE.17.01 – Non-Life Technical Provisions - (Variant of Solvency II template S.17.01. with ECB add-ons) In the Instructions for ECB add-ons, for the rows ER0421 and ER0422, we have the following description: ER0421 (Gross claims paid in the current reporting period for claims incurred in the current quarter) ER0422 (Gross claims paid in the current reporting period for claims incurred in previous quarters)

Regards the new EC0391 (Cancellation option) in 2.8 taxonomy, and the associate ECB Add-on LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). Would the following be an acceptable implementation relating to EC0382 (e.g. in Plausibility tests), being the reverse case of EV61_1 : 1. where CIC is not in (1,2,5,6,8) or CIC is in (1,2,5,6,8) but the id code is ISIN, then EC0391 should be empty