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European Insurance and Occupational Pensions Authority

3025

Q&A

Question ID: 3025

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

Topic: Reporting Templates

Template: S.05.01

Status: Rejected

Date of submission: 06 Mar 2024

Question

In cell R1210 (Balance - other technical expenses/income), should we input net other income minus net other expenses? Please tell me if R1300 (Total expenses) equals the net technical expenses from local GAAP.

EIOPA answer

This Q&A has been rejected as the answers are directly derived from the log of S.05.01. 

First question: In R1210 S.05.01 net technical expenses/income not covered in previous cells should be reported. This excludes changes in other technical provisions and non-technical income/expenses.

Second question: R1300 Should represent the total amount of technical expenses according to the local GAAP for local GAAP users.