Question ID: 3080
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: S.25.05
Status: Final
Date of submission: 26 Apr 2024
Question
This question is for QRT S25.05. I am not able to select this in the template drop down list. For QRT S25.05 it is unclear were to report (and there for include) LAC DT and LAC TP. Can EIOPA give instruction in what Row(s) LAC DT and LAC TP should be reported?
Background of the question
The new IM QRT S25.05 Does not have seperate rows for LAC DT and LAC TP
EIOPA answer
The total amount of LAC DT should be reported in cell R0310/C0100 and the total amount of LAC TP in cell R0300/C0100 of template S.25.05.02.01. In template S.25.05.01.01, LAC DT and LAC TP should be included in C0010 (Solvency Capital Requirement) based on what is reported in C0060 (Consideration of the future management actions regarding technical provisions and/or deferred taxes).