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Should receivables and payables arising from reinsurance contracts, where settlements are processed through a reinsurance broker acting as an intermediary, be reported in the Solvency II balance sheet (S.02.01) as Reinsurance receivables (R0370) and Reinsurance payables (R0830)? Alternatively, shoul…

In the revised Directive ( Article 212 (1) fa) and Delegated Acts (Article 335 (1)) that shall be applied as of January 2027, a new type of undertaking " holding company of third-country insurance and reinsurance undertakings" was introduced. This type of undertaking was not added in the closed list…

We would like to confirm the correct classification in template S.06.02, item field C0100 "Assets pledged as collateral". Is our understanding correct, that for securities lending transactions where we act as the lender, the code "1 - Assets in the balance sheet that are collateral pledged" should b…

Can you please clarify how the monthly EIOPA_RFR_YYYYMMDD_Term_Structures files published by EIOPA on https://www.eiopa.europa.eu/tools-and-data/risk-free-interest-rate-term… are going to change starting in January 2027 once the new…

Where a firm has applied the spread method (i.e. weighted by the Gross Loss in the calculation of the Nat CAT risk charge, should the values reported reported in C0090/C0170/C0260/C0350 & C0120/C0200/C0290/C0380 of S.27.01.01.02/03/04/05 represent the overall Windstorm/Earthquake/Flood/Hail risk cha…

We have a question concerning the CIC classification of loans/advances on assets. Should they be classified according to the nature of the underlying asset? Or should they fall under a different category?
For example, in the case of deposits with Collective Investment Undertakings, the CIC code to …

In the context of the calculation of the premium-based component of the Minimum Capital Requirement (MCR), how should gross written premiums be determined when a merger between insurance undertakings occurs during the reference period?
In particular, should the premiums for the last 12 months be ca…

The revised S.26.08 instructions for Taxonomy 2.10.0 appear inconsistent regarding diversification.

For R0190/C0010, “Credit event risk not covered in market and credit risk,” Level 2 diversification should be included where relevant.
For R0200/C0010, the diversified amount should include Level …

Does the look-through approach apply to which assets qualify when calculating the CSSR?

The question is related to the SII review change in COMMISSION DELEGATED REGULATION(EU) 2026/269, Article 192 4a.

The calculation of LGD for defaulted and forborne loans is

LGD = max (Loan – Recoverables; 36 % × Loan)
where:
(a)Loan denotes the value of the mortgage loan determined in acco…