Could you please specify the usage of S.36.05 (IGT - P&L)? (1) We are wondering if any entry within S.36.01 and S.36.02 requires also an entry within S.36.05, even if the interest or dividends are below the reporting threshold for significant transactions. Example: internal loan 100, interest 5, reporting threshold 75

In the course of taxonomy 2.8.0, the definition of CIC codes, so that also corporate bonds guaranteed by sovereigns but issued in non-domestic currencies are part of the Government Bonds group (CIC=1). However, it is unclear in which subcategory these bonds should be captured. We believe that due to any other appropriate subcategory, such bonds should be classified as CIC=19, correct?

I am writing to bring to your attention a notable discrepancy we have identified between the Insurance Technical Specifications (ITS) and the Data Point Model (DPM) dictionary, specifically in the Taxonomy 2.8.0 hotfix. The issue pertains to a mismatch in the data for column C0030, as outlined in Table S.14.01.01.01. In the ITS, "36 – Life reinsurance" is listed as a valid option. However, this option appears to be absent in the DPM dictionary under the reference hierarchy code (68 in LB),

Is it correct that the heading "Group solvency calculation" should be over all three columns C0260, C0270 and C0280 and not only over C0260 as in the current Excel annotated template S.32.01.04? The specifications to C0270 and C0280 are depicted in the ITS at least together with C0260 under the the heading "Group solvency calculation".

Questions are regards S.25.05 (note this QRT is not in the dropdown list available in the Q&A page). We find some doubt about if and how the SCR total and other key fields can be derived from other datapoints in this (and/or other) QRTs. 1. Is S.25.05 _C0100_R0200 = _C0010_R0040+SUM(_C0100_R0120,_C0100_R0160)? Our assumption is the C0010 R0040 is the diversified SCR (and takes into account LACDT and LACTP) and so all that is left to do is make the adjustment for RFF and R0160 and then we arrive at the actual SCR amount

I am writing to follow up on the material disclosed during the EIOPA Sustainable Finance Conference 2023, specifically related to the one-off coordinated climate scenario analysis planned by EIOPA in 2024. As shown in the presentation, the scenarios will be based on latest NGFS phase IV published in 2023.

I am writing to seek clarification on a matter of significant importance raised in a letter published in March 2023 by John BERRIGAN, addressed to Ms Petra Hielkema Chair of EIOPA, Ms Verena Ross Chair of ESMA and Mr José Manuel Campa Chair of EBA (Letter from John Berrigan One off exercise - European Union (europa.eu)). The letter addressed the need for a one-off climate risk scenario analysis to assess, in cooperation with the ECB and the ESRB, the resilience of the European financial system.

While performing a test upload for the 2.8.0 taxonomy, we constantly receive a formula assertion warning as below [BV1439];[(t: S.17.01.01.01, r: R0160, c: C0030) reported as {$v0} = sum((t: S.19.01.01.04, r: R0260, c: C0360, z: Z0001, filter: [s2c_dim:BL] = [s2c_LB:x52]) reported as {$v1})]; The item "Gross - Total" reported for Income protection insurance in S.17.01 should be equal to "Total" item reported for Year end (discounted data) reported in S.19.01. This applies for all LoB and for S.19.01.01.10 and S.19.01.01.16 even when S.17.01.01.01 items reconcile with the amount of S.19 Can you please elaborate further on the issue? Can this be solved or is a known error in the new taxonomy?

We have some questions we think clarification would be helpful on E.04.01 (and the relationship with S.29.02): 1. There is some doubt with E.04.01 for non-life business, where investment income and expenses are allocated to technical provisions. The ECB instructions (and Q&A#2683) imply that such amounts (which are included in S.29.02) SHOULD be included in E.04.01 (otherwise the relationship between S.29.02 and E.04.01 wouldn't hold for non-life business), is that correct. Further, if that is so, then we assume they should be included in ER0050 (as Q&A#2940 confirmed that all other rows are for life business only).