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QRTs S.37.02 and S.37.03 require reporting the respective amounts 'after insurance risk mitigation techniques (net amount)'

Is the column C0120 (Amount of Claims Paid) on "Year to Date" basis?

The IGT QRTs S.36.XX require to submit intragroup transactions (above threshold) for SII regulated entities within the group. One regulated entity left the group completely, as sold externally, in the first half of the year. Do we need to include this sold entity, for which we do not have control any longer, in our reporting as of 31.12.?

In Directive (EU) 2025/2 of the European Parliament and of the Council of 27 November 2024 amending Directive 2009/138/EC as regards proportionality, quality of supervision, reporting, long-term guarantee measures, macro-prudential tools, sustainability risks and group and cross-border supervision, and amending Directives 2002/87/EC and 2013/34/EU (Text with EEA relevance)", a new methodology to compute the volatility adjustment is presented. In it, a parameter called CSSR is introduced, which is defined as the credit spread sensitivity ratio, and taking values between 0, and 1.

Guideline 68 of the consolidated technical provisions states that Insurance and reinsurance undertakings should establish the future premium cash-flows contained within the contract boundaries at the valuation date and include within the calculation of its best estimate liabilities those future premium cash-flows which fall due after the valuation date.

With Taxonomy 2.8.2, the metric for S.26.08.01.01 C0010 was changed from mi92 to mi2952, making it now identical to the metric for S.25 05.01.01 C0010. The ITS stipulate that all cells in S.25.05.01.01 C0010 must be identical to the corresponding cells in S.26.08.01.01 C0010, except for the diversification in cell S.25.05.01.01 C0010/R0020, which is only defined as “Amount of the diversification effects between risk modules”. The identical metrics in Taxonomy 2.8.2 make it mandatory that the diversifications in S.25.05.01.01 C0010/R0020 and S.26.08.01.01 C0010/R0020 must also be identical.

Do (non-tranched) US agency bonds (Fanny Mae, Ginnie Mae, Freddy Mac) have to be treated as securitisations, corporate bonds or covered bonds according to the Commission Delegated Regulation (EU) No 2015/35?

Field C0075 (similarly C0077) in S.14.01.01.05 has dimension "DD/Undiscounted". However, in the LOG it states that "Projected future premiums should be the present value (reflecting the total premium volume for the expected duration of the contract)".

With regards to the updates within CIC taxonomy introduced in Commission Implementing Regulation (EU) 2023/894, I'd appreciate EIOPAs guidelines on several CIC categories for government bonds: Category 15 and 16: Could you please clarify if, similarly to the category 11, the criteria of currency are applicable for categories 15 and 16, meaning that instruments denominated in a currency which is different from the domestic currency of the issuer/guarantor should be excluded from these categories.