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European Insurance and Occupational Pensions Authority

2718

Q&A

Question ID: 2718

Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision

Topic: Reporting Templates

Template: S.30.04

Status: Final

Date of submission: 23 Jun 2023

Question

The reinsurer share must be reported as a percentage of 100% of the original risk (field C0100 - QRTs S.30.04). The IVASS requirement is not respected (field C0100 - model S.30.04), since the QRTs is filled with 100% of the original risk, although we provide this information as a percentage of 100% within SVT prospective template. The question for EIOPA is: which is the correct requirement to be implemented about reinsurance share?

EIOPA answer

While according to the log file, C0100 “Share reinsurer (%)” should be expressed as an absolute percentage of the treaty placement, C0100 is consistently used across the log file as a relative percentage (e.g., cells C0110 and C0160). For example, let us consider an 80% quota-share treaty where reinsurer A accepts 40% of the risk, reinsurer B accepts the remaining 50% and the remaining 10% remains unplaced. In that case, C0100 should be equal to 40% for reinsurer A and 50% for reinsurer B. Please note that S.30.01 to S.30.04 templates will be reviewed in the next ITS amendment​.