Question ID: 1883
Regulation Reference: Guidelines on reporting for financial stability purposes
Article: 35
Template: S.40.01
Status: Final
Date of submission: 03 May 2019
Question
S.40.01.10: For reinsurer, there is the typical profit commission in reinsurance treaty, whether this should be treated as Discretionary benefit?
EIOPA answer
This template is to be reported on a best-effort basis and should capture the amount of discretionary benefits distributed, vested, declared or allotted to policyholders over the monitoring period. If the commission is paid to the reinsurer, and not allocated to policyholders, it should not be treated as a discretionary benefit.