Commission Implementing Regulation (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)
Date: 2015-12-02
Institutions: European Commission
Subjects: EU Member State, exchange of information, financial control, financial solvency, insurance company, insurance law, reinsurance, supervisory body, technical standard




L_2015347EN.01000101.xml










31.12.2015   


EN


Official Journal of the European Union


L 347/1








            COMMISSION IMPLEMENTING REGULATION (EU) 2015/2450
of 2 December 2015
         
laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council
(Text with EEA relevance)


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Directive 2009/138/EC of 25 November 2009 of the European Parliament and of the Council on the taking up and pursuit of the business of Insurance and Reinsurance (Solvency II) (1), and in particular the third subparagraph of Article 35(10), the third subparagraph of Article 244(6) and the second subparagraph of Article 245(6) thereof,

Whereas:







(1)


For the purposes of facilitating effective supervision of insurance and reinsurance undertakings, it is appropriate to establish the templates for the submission of information referred to in Article 35(1) and (2) of Directive 2009/138/EC for individual undertakings and in Article 244(2) and Article 245(2) of that Directive for groups to the supervisory authorities.












(2)


An adequate level of detail of the information to be submitted is crucial for a proper implementation of a risk-based supervisory review process. The templates are a visual representation of the information to be reported and specify the level of detail of that information.












(3)


The harmonisation of the templates to be used when submitting information to supervisory authorities is an essential instrument to promote supervisory convergence. For this reason the information to be reported in accordance with Directive 2009/138/EC should be submitted as specified in the templates provided for by this Regulation.












(4)


In practice, the information will be reported in electronic form as set out in Article 313 of Commission Delegated Regulation (EU) 2015/35 (2).












(5)


Insurance and reinsurance undertakings and groups should only submit the information applicable for their business. For example, certain options provided for by Directive 2009/138/EC, like the use of the matching adjustment for the calculation of the technical provisions or the use of a full or partial internal model or of underwriting-specific parameters for the calculation of the solvency capital requirement, affect the scope of the information to be submitted. In most cases, only a subset of the templates provided for in this Regulation should be submitted, as not all the templates are applicable for all undertakings.












(6)


The provisions of this Regulation are closely linked to each other, since they all deal with the submission of information from insurance and reinsurance undertakings and groups to the supervisory authorities. To ensure coherence between those provisions, which should enter into force at the same time, to facilitate a comprehensive understanding of those provisions and to ensure easy access to them by persons subject to the reporting obligations, including investors not established in the Union, it is desirable to include all the implementing technical standards required by Article 35(10), Article 244(6) and Article 245(6) of Directive 2009/138/EC in a single Regulation.












(7)


This Regulation is based on the draft implementing technical standards submitted by the European Insurance and Occupational Pensions Authority to the Commission.












(8)


The European Insurance and Occupational Pensions Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Insurance and Reinsurance Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council (3).












(9)


In order to ensure that supervisory reporting is effectively applied in a uniform manner from the date on which the reporting obligations apply, this Regulation should enter into force as soon as possible and apply from 1 January 2016,





HAS ADOPTED THIS REGULATION:



CHAPTER I


GENERAL PROVISIONS AND SUPERVISORY REPORTING REQUIREMENTS



Article 1

Subject matter

This Regulation lays down implementing technical standards on regular supervisory reporting by establishing the templates for the submission of information to the supervisory authorities referred to in Article 35(1) and (2) of Directive 2009/138/EC for individual insurance and reinsurance undertakings and in Article 244(2) and Article 245(2) of Directive 2009/138/EC for groups.


Article 2

Supervisory reporting formats

Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit the information referred to in this Regulation in the data exchange formats and representations determined by the supervisory authorities or by the group supervisor and in accordance with the following specifications:






(a)


data points with the data type ‘monetary’ shall be expressed in units with no decimals with the exception of templates S.06.02, S.08.01, S.08.02 and S.11.01, which shall be expressed in units with two decimals;










(b)


data points with the data type ‘percentage’ shall be expressed as per unit with four decimals;










(c)


data points with the data type ‘integer’ shall be expressed in units with no decimals.






Article 3

Currency


1.   For the purposes of this Regulation ‘reporting currency’, unless otherwise required by the supervisory authority, shall be:






(a)


for individual reporting, the currency used for the preparation of the insurance or reinsurance undertaking's financial statements;










(b)


for group reporting, the currency used for the preparation of the consolidated financial statements.






2.   Data points with the data type ‘monetary’ shall be reported in the reporting currency, which requires the conversion of any other currency into the reporting currency unless otherwise stated in this Regulation.


3.   When expressing the value of any asset or liability denominated in a currency other than the reporting currency, the value shall be converted into the reporting currency as if the conversion had taken place at the closing rate on the last day for which the appropriate rate is available in the reporting period to which the asset or liability relates.


4.   When expressing the value of any income or expense, the value shall be converted into the reporting currency using such basis of conversion as that used for accounting purposes.


5.   The conversion into the reporting currency shall be calculated by applying the exchange rate from the same source as that used for the insurance or reinsurance undertaking's financial statements in the case of individual reporting or for the consolidated financial statements in the case of group reporting, unless otherwise required by the supervisory authority.



Article 4

Re-submission of data

Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall re-submit as soon as practicable the information reported using the templates referred to in this Regulation when the information originally reported has materially changed in relation to the same reporting period after the last submission to the supervisory authorities or to the group supervisor.



CHAPTER II


QUANTITATIVE REPORTING TEMPLATES FOR INDIVIDUAL UNDERTAKINGS



Article 5

Quantitative templates for the opening information for individual undertakings

Insurance and reinsurance undertakings shall submit the information referred to in Article 314(1)(a) and (c) of Commission Delegated Regulation (EU) 2015/35 using the following templates:






(a)


template S.01.01.03 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex II;










(b)


template S.01.02.01 of Annex I, specifying basic information on the undertaking and the content of reporting in general, following the instructions set out in section S.01.02 of Annex II;










(c)


template S.01.03.01 of Annex I, specifying basic information on the ring-fenced funds and matching adjustment portfolios, following the instructions set out in section S.01.03 of Annex II;










(d)


template S.02.01.02 of Annex I, specifying balance sheet information using the valuation in accordance with Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex II to this Regulation;










(e)


template S.23.01.01 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex II;










(f)


where the undertaking uses the standard formula for the calculation of the Solvency Capital Requirement, template S.25.01.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex II;










(g)


where the undertaking uses the standard formula and a partial internal model for the calculation of the Solvency Capital Requirement, template S.25.02.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.02 of Annex II;










(h)


where the undertaking uses a full internal model for the calculation of the Solvency Capital Requirement, template S.25.03.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.03 of Annex II;










(i)


where insurance and reinsurance undertakings are engaged in only life or only non-life insurance or reinsurance activity, template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.01 of Annex II;










(j)


where insurance undertakings are engaged in both life and non-life insurance activity, template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.02 of Annex II.






Article 6

Quarterly quantitative templates for individual undertakings


1.   Insurance and reinsurance undertakings shall submit quarterly, unless the scope or frequency of the reporting is limited in accordance with Article 35(6) of Directive 2009/138/EC, the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:






(a)


template S.01.01.02 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex II;










(b)


template S.01.02.01 of Annex I, specifying basic information on the undertaking and the content of reporting in general, following the instructions set out in section S.01.02 of Annex II;










(c)


template S.02.01.02 of Annex I, specifying balance sheet information using the valuation in accordance with Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex II to this Regulation;










(d)


template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses applying the valuation and recognition principles used in the undertaking's financial statements for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.05.01 of Annex II to this Regulation;










(e)


template S.06.02.01 of Annex I, providing an item–by-item list of assets, following the instructions set out in section S.06.02 of Annex II and using the Complementary Identification Code (‘CIC code’) as set out in Annex V and defined in Annex VI;










(f)


where the ratio of collective investments held by the undertaking to total investments is higher than 30 %, template S.06.03.01 of Annex I, providing information on the look-through of all collective investments held by the undertaking, following the instructions set out in section S.06.03 of Annex II;










(g)


template S.08.01.01 of Annex I, providing an item-by-item list of open positions of derivatives, following the instructions set out in section S.08.01 of Annex II and using the CIC code as set out in Annex V and defined in Annex VI;










(h)


template S.08.02.01 of Annex I, providing an item-by-item list of derivatives closed during the reporting period, following the instructions set out in section S.08.02 of Annex II and using the CIC code as set out in Annex V and defined in Annex VI;










(i)


template S.12.01.02 of Annex I, specifying information on the technical provisions relating to life insurance and health insurance pursued on a similar technical basis to that of life insurance (‘health SLT’) for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.12.01 of Annex II to this Regulation;










(j)


template S.17.01.02 of Annex I, specifying information on non-life technical provisions for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.17.01 of Annex II to this Regulation;










(k)


template S.23.01.01 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex II;










(l)


where insurance and reinsurance undertakings are engaged in only life or only non-life insurance or reinsurance activity, template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.01 of Annex II;










(m)


where insurance undertakings are engaged in both life and non-life insurance activity, template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.02 of Annex II.






2.   For the purposes of point (f) of paragraph 1, the ratio of collective investments held by the undertaking to total investments shall be determined by the sum of items C0010/R0180, collective investment undertakings included in item C0010/R0220 and collective investment undertakings included in item C0010/R0090 of template S.02.01.02, divided by the sum of items C0010/R0070 and C0010/R0220 of template S.02.01.02.



Article 7

Simplifications allowed on quarterly reporting for individual undertakings


1.   With regard to the information referred to in point (c) of Article 6(1), quarterly measurements may rely on estimates and estimation methods to a greater extent than measurements of annual financial data. The measurement procedures for the quarterly reporting shall be designed to ensure that the resulting information is reliable and complies with the standards laid down in Directive 2009/138/EC and that all material information that is relevant for the understanding of the data is reported.


2.   When submitting the information referred to in points (i) and (j) of Article 6(1), insurance and reinsurance undertakings may apply simplified methods in the calculation of the technical provisions.



Article 8

Annual quantitative templates for individual undertakings — Basic information and content of submission

Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:






(a)


template S.01.01.01 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex II;










(b)


template S.01.02.01 of Annex I, specifying basic information on the undertaking and the content of the reporting in general, following the instructions set out in section S.01.02 of Annex II;










(c)


template S.01.03.01 of Annex I, specifying basic information on the ring-fenced funds and matching adjustment portfolios, following the instructions set out in section S.01.03 of Annex II.






Article 9

Annual quantitative templates for individual undertakings — Balance sheet and other general information

Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:






(a)


template S.02.01.01 of Annex I, specifying balance sheet information using the valuation in accordance with Article 75 of Directive 2009/138/EC and the valuation following the undertaking's financial statements, following the instructions set out in section S.02.01 of Annex II to this Regulation;










(b)


template S.02.02.01 of Annex I, specifying information on assets and liabilities by currency, following the instructions set out in section S.02.02 of Annex II;










(c)


template S.03.01.01 of Annex I, specifying general information on off-balance sheet items, following the instructions set out in section S.03.01 of Annex II;










(d)


template S.03.02.01 of Annex I, providing a list of off-balance sheet unlimited guarantees received, following the instructions set out in section S.03.02 of Annex II;










(e)


template S.03.03.01 of Annex I, providing a list of off-balance sheet unlimited guarantees provided, following the instructions set out in section S.03.03 of Annex II;










(f)


template S.04.01.01 of Annex I, specifying information on activity by country, including EEA and non-EEA, applying the valuation and recognition principles used in the undertaking's financial statements for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.04.01 of Annex II to this Regulation;










(g)


template S.04.02.01 of Annex I, specifying information on class 10 in Part A of Annex I of Directive 2009/138/EC, excluding carrier's liability, following the instructions set out in section S.04.02 of Annex II to this Regulation;










(h)


template S.05.01.01 of Annex I, specifying information on premiums, claims and expenses applying the valuation and recognition principles used in the undertaking's financial statements for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.05.01 of Annex II to this Regulation;










(i)


template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country, applying the valuation and recognition principles used in the undertaking's financial statements, following the instructions set out in section S.05.02 of Annex II.






Article 10

Annual quantitative templates for individual undertakings — Investments information

Insurance and reinsurance undertakings shall submit annually, unless exempted under Article 35(7) of Directive 2009/138/EC in relation to a specific template, the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:






(a)


where the undertaking is exempted from the annual submission of information in templates S.06.02.01 or S.08.01.01 in accordance with Article 35(7) of Directive 2009/138/EC, template S.06.01.01 of Annex I to this Regulation, providing summary information of assets, following the instructions set out in section S.06.01 of Annex II to this Regulation;










(b)


where the undertaking is exempted from reporting the template S.06.02.01 in relation to the last quarter in accordance with Article 35(6) of Directive 2009/138/EC, template S.06.02.01 of Annex I to this Regulation, providing an item-by-item list of assets, following the instructions set out in section S.06.02 of Annex II to this Regulation and using the CIC code as set out in Annex V and defined in Annex VI to this Regulation;










(c)


where the undertaking is exempted from reporting the template S.06.03.01 in relation to the last quarter in accordance with Article 35(6) of Directive 2009/138/EC or has not reported it quarterly because the ratio of collective investments held by the undertaking to total investments, as referred to in Article 6(1)(f) of this Regulation, is not higher than 30 %, template S.06.03.01 of Annex I to this Regulation, providing information on the look-through of all collective investments held by the undertakings, following the instructions set out in section S.06.03 of Annex II to this Regulation;










(d)


where the value of structured products, determined as the sum of assets classified in categories 5 and 6, as defined in Annex V, represents more than 5 % of the total investments as reported in items C0010/R0070 and C0010/R0220 of template S.02.01.01, template S.07.01.01 of Annex I, providing an item-by-item list of structured products, following the instructions set out in section S.07.01 of Annex II;










(e)


where the undertakings are exempted from reporting the template S.08.01.01 in relation to the last quarter in accordance with Article 35(6) of Directive 2009/138/EC, template S.08.01.01 of Annex I to this Regulation, providing an item-by-item list of open positions of derivatives, following the instructions set out in section S.08.01 of Annex II to this Regulation and using the CIC code as set out in Annex V and defined in Annex VI to this Regulation;










(f)


where the undertakings are exempted from reporting the template S.08.02.01 in relation to the last quarter in accordance with Article 35(6) of Directive 2009/138/EC, template S.08.02.01 of Annex I to this Regulation, providing an item-by-item list of derivatives closed during the reporting period, following the instructions set out in section S.08.02 of Annex II to this Regulation and using the CIC code as set out in Annex V and defined in Annex VI to this Regulation;










(g)


template S.09.01.01 of Annex I, specifying information on income, gains and losses in the reporting period by asset category as defined in Annex IV, following the instructions set out in section S.09.01 of Annex II;










(h)


where the value of the underlying securities, on and off balance sheet, involved in lending or repurchase agreements, for contracts with maturity dates falling after the reporting reference date, represents more than 5 % of the total investments as reported in items C0010/R0070 and C0010/R0220 of template S.02.01.01, template S.10.01.01 of Annex I, providing an item-by-item list of securities lending and repurchase agreements, on and off-balance sheet, following the instructions set out in section S.10.01 of Annex II;










(i)


template S.11.01.01 of Annex I, providing an item-by-item list of assets held as collateral, consisting of all types of off-balance sheet asset categories held as collateral, following the instructions set out in section S.11.01 of Annex II.






Article 11

Annual quantitative templates for individual undertakings — Technical provisions information

Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:






(a)


template S.12.01.01 of Annex I, specifying information on life and health SLT technical provisions by line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.12.01 of Annex II to this Regulation;










(b)


template S.12.02.01 of Annex I, specifying information on life and health SLT technical provisions by country, following the instructions set out in section S.12.02 of Annex II;










(c)


template S.13.01.01 of Annex I, specifying information on the projection of best estimate future cash flows of the life business, following the instructions set out in section S.13.01 of Annex II;










(d)


template S.14.01.01 of Annex I, specifying information on life obligations analysis, including life insurance and reinsurance contracts and annuities stemming from non-life contracts, by product and by homogeneous risk group issued by the undertaking, following the instructions set out in section S.14.01 of Annex II;










(e)


template S.15.01.01 of Annex I, specifying information on description of the guarantees of variable annuities by product issued by the undertaking under direct insurance business, following the instructions set out in section S.15.01 of Annex II;










(f)


template S.15.02.01 of Annex I, specifying information on the hedging of guarantees of variable annuities by product issued by the undertaking under direct insurance business, following the instructions set out in section S.15.02 of Annex II;










(g)


template S.16.01.01 of Annex I, specifying information on annuities stemming from non-life insurance obligations issued by the undertaking under direct insurance business originating annuities, regarding all lines of business as defined in Annex I to Delegated Regulation (EU) 2015/35 and additionally by currency, following the instructions set out in section S.16.01 of Annex II to this Regulation; the information by currency shall only be reported where the best estimate for the annuity claims provisions on a discounted basis from one non-life line of business represents more than 3 % of the total best estimate for all annuity claims provisions, with the following split:






(i)


amounts for the reporting currency;










(ii)


amounts for any currency that represents more than 25 % of the best estimate for the annuity claims provisions on a discounted basis in the original currency from that non-life line of business;










(iii)


amounts for any currency that represents less than 25 % of the best estimate for the annuity claims provisions (discounted basis) in the original currency from that non-life line of business but more than 5 % of total best estimate for all annuity claims provisions;














(h)


template S.17.01.01 of Annex I, specifying information on non-life technical provisions by lines of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.17.01 of Annex II to this Regulation;










(i)


template S.17.02.01 of Annex I, specifying information on non-life technical provisions referred to direct insurance business by country, following the instructions set out in section S.17.02 of Annex II;










(j)


template S.18.01.01 of Annex I, specifying information on the projection of future cash flows based on best estimate of the non-life business, following the instructions set out in section S.18.01 of Annex II;










(k)


template S.19.01.01 of Annex I, specifying information on non-life insurance claims in the format of development triangles, for the total of each non-life line of business as defined in Annex I to Delegated Regulation (EU) 2015/35 and additionally by currency, following the instructions set out in section S.19.01 of Annex II to this Regulation; the information by currency shall only be reported where the total gross best estimate for one non-life line of business represents more than 3 % of the total gross best estimate of the claims provision, with the following split:






(i)


amounts for the reporting currency;










(ii)


amounts for any currency that represents more than 25 % of the gross best estimate of the claims provisions in the original currency from that non-life line of business;










(iii)


amounts for any currency that represents less than 25 % of the gross best estimate of the claims provisions in the original currency from that non-life line of business but more than 5 % of total gross best estimate of the claims provisions in the original currency;














(l)


template S.20.01.01 of Annex I, specifying information on the development of the distribution of the claims incurred at the end of the financial year for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.20.01 of Annex II to this Regulation;










(m)


template S.21.01.01 of Annex I, specifying information on loss distribution risk profile of non-life business for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.21.01 of Annex II to this Regulation;










(n)


template S.21.02.01 of Annex I, specifying information on the non-life underwriting risks, following the instructions set out in section S.21.02 of Annex II;










(o)


template S.21.03.01 of Annex I, specifying information on non-life underwriting risks by sum insured by line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions in S.21.03 of Annex II to this Regulation.






Article 12

Annual quantitative templates for individual undertakings — Long-term guarantees information

Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:






(a)


template S.22.01.01 of Annex I, specifying information on the impact of the long term guarantees and transitional measures, following the instructions set out in section S.22.01 of Annex II;










(b)


template S.22.04.01 of Annex I, specifying information on the interest rate transitional measure, following the instructions set out in section S.22.04 of Annex II;










(c)


template S.22.05.01 of Annex I, specifying information on the transitional measure on technical provisions, following the instructions set out in section S.22.05 of Annex II;










(d)


template S.22.06.01 of Annex I, specifying information on the best estimate subject to volatility adjustment by country and currency, following the instructions set out in section S.22.06 of Annex II.






Article 13

Annual quantitative templates for individual undertakings — Own funds and participations information

Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:






(a)


template S.23.01.01 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex II;










(b)


template S.23.02.01 of Annex I, providing detailed information on own funds by tiers, following the instructions set out in section S.23.02 of Annex II;










(c)


template S.23.03.01 of Annex I, specifying information on annual movements on own funds, following the instructions set out in section S.23.03 of Annex II;










(d)


template S.23.04.01 of Annex I, providing a list of items on own funds, following the instructions set out in section S.23.04 of Annex II;










(e)


template S.24.01.01 of Annex I, specifying information on participations held by the undertaking and an overview of the calculation for the deduction from own funds related to participations in financial and credit institutions, following the instructions set out in section S.24.01 of Annex II.






Article 14

Annual quantitative templates for individual undertakings — Solvency Capital Requirement information


1.   Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:






(a)


where the undertaking uses the standard formula for the calculation of the Solvency Capital Requirement, template S.25.01.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex II;










(b)


where the undertaking uses the standard formula and a partial internal model for the calculation of the Solvency Capital Requirement, template S.25.02.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.02 of Annex II;










(c)


where the undertaking uses a full internal model for the calculation of the Solvency Capital Requirement, template S.25.03.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.03 of Annex II;










(d)


template S.26.01.01 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex II;










(e)


template S.26.02.01 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex II;










(f)


template S.26.03.01 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex II;










(g)


template S.26.04.01 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex II;










(h)


template S.26.05.01 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex II;










(i)


template S.26.06.01 of Annex I, specifying information on operational risk, following the instructions set out in section S.26.06 of Annex II;










(j)


template S.26.07.01 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex II;










(k)


template S.27.01.01 of Annex I, specifying information on non-life catastrophe risk, following the instructions set out in section S.27.01 of Annex II.






2.   In case of existence of ring-fenced funds or matching adjustment portfolios, the templates referred to in points (d) to (k) of paragraph 1 shall not be reported for the entity as a whole.


3.   Where a partial internal model is used, the templates referred to in points (d) to (k) of paragraph 1 shall only be reported in relation to the risks covered by the standard formula, unless otherwise decided on the basis of Article 19.


4.   Where a full internal model is used, the templates referred to in points (d) to (k) of paragraph 1 shall not be reported.



Article 15

Annual quantitative templates for individual undertakings — Minimum capital requirement information

Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:






(a)


where insurance and reinsurance undertakings are engaged in only life or only non-life insurance or reinsurance activity, template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.01 of Annex II;










(b)


where insurance undertakings are engaged in both life and non-life insurance activity, template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.02 of Annex II.






Article 16

Annual quantitative templates for individual undertakings — Variation analysis information

Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:






(a)


template S.29.01.01 of Annex I, specifying information on the variation of the excess of assets over liabilities during the reporting year providing a summary of main sources of this variation, following the instructions set out in section S.29.01 of Annex II;










(b)


template S.29.02.01 of Annex I, specifying information on the part of variation of the excess of assets over liabilities during the reporting year explained by investments and financial liabilities, following the instructions set out in section S.29.02 of Annex II;










(c)


templates S.29.03.01 and S.29.04.01 of Annex I, specifying information on the part of variation of the excess of assets over liabilities during the reporting year explained by technical provisions, following the instructions set out in section S.29.03 and S.29.04 of Annex II.






Article 17

Annual quantitative templates for individual undertakings — Reinsurance and special purpose vehicles information

Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:






(a)


template S.30.01.01 of Annex I, specifying information on facultative covers in the next reporting year covering information on the 10 most important risks in terms of reinsured exposure for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35 for which facultative reinsurance is used, following the instructions set out in section S.30.01 of Annex II to this Regulation;










(b)


template S.30.02.01 of Annex I, specifying information on shares of reinsurers of facultative covers in the next reporting year covering information on the 10 most important risks in terms of reinsured exposure for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.30.02 of Annex II to this Regulation;










(c)


template S.30.03.01 of Annex I, specifying information on the outgoing reinsurance program in the next reporting year covering prospective information on reinsurance treaties the period of validity of which includes or overlaps the next reporting year, following the instructions set out in section S.30.03 of Annex II;










(d)


template S.30.04.01 of Annex I, specifying information on the outgoing reinsurance program in the next reporting year covering prospective information on reinsurance treaties the period of validity of which includes or overlaps the next reporting year, following the instructions set out in section S.30.04 of Annex II;










(e)


template S.31.01.01 of Annex I, specifying information on the share of reinsurers, following the instructions set out in section S.31.01 of Annex II;










(f)


template S.31.02.01 of Annex I, specifying information on special purpose vehicles from the perspective of the insurance or reinsurance undertaking transferring risk to the special purpose vehicles, following the instructions set out in section S.31.02 of Annex II.






Article 18

Annual quantitative templates for individual undertakings — ring-fenced funds, material matching adjustment portfolios and remaining part information


1.   Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 in relation to each material ring-fenced fund, each material matching adjustment portfolio and the remaining part, using the following templates:






(a)


template SR.01.01.01 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex II;










(b)


for each material ring-fenced fund and for the remaining part, template SR.02.01.01 of Annex I, specifying balance sheet information using both the valuation in accordance with Article 75 of Directive 2009/138/EC and the valuation following the undertaking's financial statements, following the instructions set out in section S.02.01 of Annex II to this Regulation;










(c)


template SR.12.01.01 of Annex I, specifying information on life and health SLT technical provisions for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35, following the instructions set out in section S.12.01 of Annex II to this Regulation;










(d)


template SR.17.01.01 of Annex I, specifying information on non-life technical provisions for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35, following the instructions set out in section S.17.01 of Annex II to this Regulation;










(e)


template SR.22.02.01 of Annex I, specifying information on the projection of future cash flows for the best estimate calculation by each material matching adjustment portfolio, following the instructions set out in section S.22.02 of Annex II;










(f)


template SR.22.03.01 of Annex I, specifying information on the matching adjustment portfolios by each material matching adjustment portfolio, following the instructions set out in section S.22.03 of Annex II;










(g)


where the undertaking uses the standard formula for the calculation of the Solvency Capital Requirement, template SR.25.01.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex II;










(h)


where the undertaking uses the standard formula and a partial internal model for the calculation of the Solvency Capital Requirement, template SR.25.02.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.02 of Annex II;










(i)


where the undertaking uses a full internal model for the calculation of the Solvency Capital Requirement, template SR.25.03.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.03 of Annex II;










(j)


template SR.26.01.01 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex II;










(k)


template SR.26.02.01 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex II;










(l)


template SR.26.03.01 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex II;










(m)


template SR.26.04.01 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex II;










(n)


template SR.26.05.01 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex II;










(o)


template SR.26.06.01 of Annex I, specifying information on operational risk, following the instructions set out in section S.26.06 of Annex II;










(p)


template SR.26.07.01 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex II;










(q)


template SR.27.01.01 of Annex I, specifying information on non-life catastrophe risk, following the instructions set out in section S.27.01 of Annex II.






2.   Where a partial internal model is used, the templates referred to in points (j) to (q) shall only be reported in relation to the risks covered by the standard formula, unless otherwise decided on the basis of Article 19.


3.   Where a full internal model is used, the templates referred to in points (j) to (q) shall not be reported.



Article 19

Annual quantitative templates for individual undertakings — internal model users

Insurance and reinsurance undertakings that calculate the Solvency Capital Requirement using an approved partial or full internal model shall agree with its supervisory authority on the templates to be submitted annually in relation to the information on the Solvency Capital Requirement.


Article 20

Annual quantitative templates for individual undertakings — intra-group-transactions information

Insurance and reinsurance undertakings which are not part of a group referred to in points (a), (b) or (c) of Article 213(2) of Directive 2009/138/EC and the parent undertaking of which is a mixed-activity insurance holding company shall submit annually the information referred to in the second subparagraph of Article 245(2) of that Directive, in conjunction with Article 265 of that Directive, using the following templates:






(a)


template S.36.01.01 of Annex I, specifying information on significant intra-group-transactions, involving equity-type transactions, debt and asset transfer, following the instructions set out in section S.36.01 of Annex II;










(b)


template S.36.02.01 of Annex I, specifying information on significant intra-group-transactions on derivatives, including the guarantees supporting any derivatives instruments, following the instructions set out in section S.36.02 of Annex II;










(c)


template S.36.03.01 of Annex I, specifying information on significant intra-group-transactions on reinsurance, following the instructions set out in section S.36.03 of Annex II;










(d)


template S.36.04.01 of Annex I, specifying information on significant intra-group-transactions on internal cost sharing, contingent liabilities other than derivatives and off-balance sheet items and other types of intra-group transactions, following the instructions set out in section S.36.04 of Annex II.






Article 21

Quantitative templates for individual undertakings — intra-group transactions information

Insurance and reinsurance undertakings which are not part of a group referred to in points (a), (b) or (c) of Article 213(2) of Directive 2009/138/EC and the parent undertaking of which is a mixed-activity insurance holding company shall report very significant intra-group transactions referred to in the second subparagraph of Article 245(2) of that Directive, in conjunction with Article 265 of that Directive, and intra-group transactions to be reported in all circumstances referred to in Article 245(3) of that Directive, in conjunction with Article 265 of that Directive, as soon as practicable using the relevant templates among templates S.36.01.01 to S.36.04.01 of Annex I to this Regulation, following the instructions set out in section S.36.01 to S.36.04 of Annex II to this Regulation.



CHAPTER III


QUANTITATIVE REPORTING TEMPLATES FOR GROUPS



Article 22

Quantitative templates for the opening information for groups


1.   Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit the information referred to in Article 314(1)(a) and (c) of Delegated Regulation (EU) 2015/35, in conjunction with Article 375(1) of that Delegated Regulation, using the following templates:






(a)


template S.01.01.06 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex III;










(b)


template S.01.02.04 of Annex I, specifying basic information on the group and the content of the reporting in general, following the instructions set out in section S.01.02 of Annex III;










(c)


template S.01.03.04 of Annex I, specifying basic information on the ring-fenced funds and the matching adjustment portfolios, following the instructions set out in section S.01.03 of Annex III;










(d)


template S.02.01.02 of Annex I, specifying balance sheet information, following the instructions set out in section S.02.01 of Annex III;










(e)


template S.23.01.04 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex III;










(f)


where the group uses the standard formula for the calculation of the Solvency Capital Requirement, template S.25.01.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex III;










(g)


where the group uses the standard formula and a partial internal model for the calculation of the Solvency Capital Requirement, template S.25.02.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.02 of Annex III;










(h)


where the group uses a full internal model for the calculation of the Solvency Capital Requirement, template S.25.03.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.03 of Annex III;










(i)


template S.32.01.04 of Annex I, specifying information on the insurance and reinsurance undertakings in the scope of the group, following the instructions set out in section S.32.01 of Annex III;










(j)


template S.33.01.04 of Annex I, specifying information on requirements of insurance and reinsurance undertakings in the scope of the group, following the instructions set out in section S.33.01 of Annex III;










(k)


template S.34.01.04 of Annex I, specifying information on other regulated financial undertakings and other non-regulated financial undertakings including insurance holding companies and mixed financial holding companies, following the instructions set out in section S.34.01 of Annex III.






2.   The templates referred to in points (c), (d), (f), (g) and (h) of paragraph 1 shall only be submitted by participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive.



Article 23

Quarterly quantitative templates for groups


1.   Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit quarterly, unless the scope or the frequency of the reporting is limited in accordance with the second subparagraph of Article 254(2) of Directive 2009/138/EC, the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:






(a)


template S.01.01.05 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex III;










(b)


template S.01.02.04 of Annex I, specifying basic information on the group and the content of the reporting in general, following the instructions set out in section S.01.02 of Annex III;










(c)


where, for the calculation of group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.02.01.02 of Annex I to this Regulation, specifying balance sheet information using the valuation in accordance with Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex III to this Regulation;










(d)


template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35 using the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.01 of Annex III to this Regulation;










(e)


template S.06.02.04 of Annex I, providing an item-by-item list of assets, following the instructions set out in section S.06.02 of Annex III and using the CIC code as set out in Annex V and defined in Annex VI;










(f)


where the ratio of collective investments held by the group to total investments is higher than 30 %, template S.06.03.04 of Annex I, providing information on the look-through of all collective investments held by the group, following the instructions set out in section S.06.03 of Annex III;










(g)


template S.08.01.04 of Annex I, providing an item-by-item list of open positions of derivatives, following the instructions set out in section S.08.01 of Annex III and using the CIC code as set out in Annex V and defined in Annex VI;










(h)


template S.08.02.04 of Annex I, providing an item-by-item list of transactions of derivatives during the reporting year, following the instructions set out in section S.08.02 of Annex III and using the CIC code as set out in Annex V and defined in Annex VI;










(i)


template S.23.01.04 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex III.






2.   For the purposes of point (f) of paragraph 1, where for the calculation of group solvency method 1 as defined in Article 230 of Directive 2009/138/EC is used exclusively, the ratio of collective investments held by the group to total investments shall be determined by the sum of items C0010/R0180, collective investment undertakings included in item C0010/R0220 and collective investment undertakings included in item C0010/R0090 of template S.02.01.02, divided by the sum of items C0010/R0070 and C0010/R0220 of template S.02.01.02. Where, for the calculation of group solvency, method 1 is used in combination with method 2 as defined in Article 233 of Directive 2009/138/EC, or method 2 is used exclusively, the ratio shall be calculated in accordance with the first sentence and adjusted in order to capture the required items of all entities included in the scope of template S.06.02.04.



Article 24

Simplifications allowed on quarterly reporting for groups

With regard to the information referred to in point (c) of Article 23(1), quarterly measurements may rely on estimates and estimation methods to a greater extent than measurements of annual financial data. The measurement procedures for the quarterly reporting shall be designed to ensure that the resulting information is reliable and complies with the standards laid down in Directive 2009/138/EC and that all material information that is relevant for the understanding of the data is reported.


Article 25

Annual quantitative templates for groups — Basic information and content of submission

Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:






(a)


template S.01.01.04 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex III;










(b)


template S.01.02.04 of Annex I, specifying basic information on the undertaking and the content of the reporting in general, following the instructions set out in section S.01.02 of Annex III;










(c)


where, for the calculation of group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.01.03.04 of Annex I to this Regulation, specifying basic information on the ring-fenced funds and matching adjustment portfolios, following the instructions set out in section S.01.03 of Annex III to this Regulation.






Article 26

Annual quantitative templates for groups — Balance sheet and other general information


1.   Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:






(a)


template S.02.01.01 of Annex I, specifying balance sheet information using both the valuation in accordance with Article 75 of Directive 2009/138/EC and the valuation following the consolidated financial statements, following the instructions set out in section S.02.01 of Annex III;










(b)


template S.02.02.01 of Annex I, specifying information on assets and liabilities by currency, following the instructions set out in section S.02.02 of Annex III;










(c)


template S.03.01.04 of Annex I, specifying general information on off-balance sheet items, following the instructions set out in section S.03.01 of Annex III;










(d)


template S.03.02.04 of Annex I, providing a list of off-balance sheet unlimited guarantees received, following the instructions set out in section S.03.02 of Annex III;










(e)


template S.03.03.04 of Annex I, providing a list of off-balance sheet unlimited guarantees provided, following the instructions set out in section S.03.03 of Annex III;










(f)


template S.05.01.01 of Annex I, specifying information on premiums, claims and expenses for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35 applying the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.01 of Annex III to this Regulation;










(g)


template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country applying the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.02 of Annex III.






2.   The templates referred to in points (a) and (b) of paragraph 1 shall only be submitted by participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive.



Article 27

Annual quantitative templates for groups — Investments information


1.   Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall, unless exempted under the third subparagraph of Article 254(2) of Directive 2009/138/EC in relation to a specific template, submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:






(a)


where the group is exempted from the annual submission of information in templates S.06.02.04 or S.08.01.04 in accordance with the third subparagraph of Article 254(2) of Directive 2009/138/EC, template S.06.01.01 of Annex I to this Regulation, providing summary information of assets, following the instructions set out in section S.06.01 of Annex III to this Regulation;










(b)


where the group is exempted from reporting the template S.06.02.04 in relation to the last quarter in accordance with the second subparagraph of Article 254(2) of Directive 2009/138/EC, template S.06.02.04 of Annex I to this Regulation, providing an item-by-item list of assets, following the instructions set out in section S.06.02 of Annex III to this Regulation;










(c)


where the group is exempted from reporting the template S.06.03.04 in relation to the last quarter in accordance with the second subparagraph of Article 254(2) of Directive 2009/138/EC, or has not reported it quarterly because the ratio of collective investment held by the group to total investments, as referred to in Article 23(1)(f) of this Regulation, is not higher than 30 %, template S.06.03.04 of Annex I to this Regulation, providing information on the look-through of all collective investments held by the undertakings, following the instructions set out in section S.06.03 of Annex III to this Regulation;










(d)


where the ratio of the value of structured products held by the group to total investments is higher than 5 %, template S.07.01.04 of Annex I, providing an item-by-item list of structured products, following the instructions set out in section S.07.01 of Annex III;










(e)


where the group is exempted from reporting the template S.08.01.04 in relation to the last quarter in accordance with the second subparagraph of Article 254(2) of Directive 2009/138/EC, template S.08.01.04 of Annex I to this Regulation, providing an item-by-item list of open positions of derivatives, following the instructions set out in section S.08.01 of Annex III to this Regulation;










(f)


where the group is exempted from reporting the template S.08.02.04 in relation to the last quarter in accordance with the second subparagraph of Article 254(2) of Directive 2009/138/EC, template S.08.02.04 of Annex I to this Regulation, providing an item-by-item list of transactions of derivatives, following the instructions set out in section S.08.02 of Annex III to this Regulation;










(g)


template S.09.01.04 of Annex I, specifying information on income, gains and losses in the reporting period by asset category as defined in Annex IV, following the instructions set out in section S.09.01 of Annex III;










(h)


where the ratio of the value of underlying securities, on and off balance sheet, involved in lending or repurchase agreements, for contracts with maturity dates falling after the reporting reference date, to the total investments is higher than 5 %, template S.10.01.04 of Annex I, providing an item-by-item list securities lending and repurchase agreements on and off-balance sheet, following the instructions set out in section S.10.01 of Annex III;










(i)


template S.11.01.04 of Annex I, providing an item-by-item list of assets held as collateral, consisting of all types of off-balance sheet asset categories held as collateral, following the instructions set out in section S.11.01 of Annex III.






2.   For the purposes of point (d) of paragraph 1, where for the calculation of group solvency method 1 as defined in Article 230 of Directive 2009/138/EC is used exclusively, the ratio of the value of structured products held by the group to total investments shall be determined by the sum of assets classified in categories 5 and 6, as defined in Annex IV to this Regulation, divided by the sum of items C0010/R0070 and C0010/R0020 of template S.02.01.01. Where, for the calculation of group solvency, method 1 is used in combination with method 2 as defined in Article 233 of Directive 2009/138/EC, or method 2 is used exclusively, the ratio shall be calculated in accordance with the first sentence and adjusted in order to capture the required items of all entities included in the scope of template S.06.02.04.


3.   For the purposes of point (h) of paragraph 1, where for the calculation of group solvency method 1 as defined in Article 230 of Directive 2009/138/EC is used exclusively, the ratio shall be determined by the sum of the underlying securities, on and off balance sheet, involved in lending or repurchase agreements, for contracts with maturity dates falling after the reporting reference date, divided by the sum of items C0010/R0070 and C0010/R0220 of template S.02.01.01. Where, for the calculation of group solvency, method 1 is used in combination with method 2 as defined in Article 233 of Directive 2009/138/EC, or method 2 is used exclusively, the ratio shall be calculated in accordance with the first sentence and adjusted in order to capture the required items of all entities included in the scope of template S.06.02.04.



Article 28

Annual quantitative templates for groups — Variable annuities information

Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:






(a)


template S.15.01.04 of Annex I, specifying information on the description of the guarantees of variable annuities by product issued under direct business by undertakings in the scope of the group and established outside the EEA, following the instructions set out in section S.15.01 of Annex III;










(b)


template S.15.02.04 of Annex I, specifying information on the hedging of guarantees of variable annuities by product issued under direct business by undertakings in the scope of the group and established outside the EEA, following the instructions set out in section S.15.02 of Annex III.






Article 29

Annual quantitative templates for groups — Long term guarantees information

Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using template S.22.01.04 of Annex I to this Regulation, specifying information on the impact of the long term guarantees and transitional measures, following the instructions set out in section S.22.01 of Annex III to this Regulation.


Article 30

Annual quantitative templates for groups — Own funds information


1.   Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:






(a)


template S.23.01.04 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex III;










(b)


template S.23.02.04 of Annex I, providing detailed information on own funds by tiers, following the instructions set out in section S.23.02 of Annex III;










(c)


template S.23.03.04 of Annex I, specifying information on annual movements on own funds, following the instructions set out in section S.23.03 of Annex III;










(d)


template S.23.04.04 of Annex I, providing a list of items on own funds, following the instructions set out in section S.23.04 of Annex III.






2.   The templates referred to in points (b) and (c) of paragraph 1 shall only be submitted by participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive.



Article 31

Annual quantitative templates for groups — Solvency Capital Requirement information


1.   Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:






(a)


where the group uses the standard formula for the calculation of the Solvency Capital Requirement, template S.25.01.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex III;










(b)


where the group uses the standard formula and a partial internal model for the calculation of the Solvency Capital Requirement, template S.25.02.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.02 of Annex III;










(c)


where the group uses a full internal model for the calculation of the Solvency Capital Requirement, template S.25.03.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.03 of Annex III;










(d)


template S.26.01.04 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex III;










(e)


template S.26.02.04 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex III;










(f)


template S.26.03.04 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex III;










(g)


template S.26.04.04 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex III;










(h)


template S.26.05.04 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex III;










(i)


template S.26.06.04 of Annex I, specifying information on operational risk, following the instructions set out in section S.26.06 of Annex III;










(j)


template S.26.07.04 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex III;










(k)


template S.27.01.04 of Annex I, specifying information on non-life catastrophe risk, following the instructions set out in section S.27.01 of Annex III.






2.   In case of existence of ring-fenced funds or matching adjustment portfolios, the templates referred to in points (d) to (k) of paragraph 1 shall not be reported for the group as a whole.


3.   Where a partial internal model is used, the templates referred to in points (d) to (k) of paragraph 1 shall only be reported in relation to the risks covered by the standard formula, unless otherwise decided on the basis of Article 35.


4.   Where a full internal model is used, the templates referred to in points (d) to (k) of paragraph 1 shall not be reported.



Article 32

Annual quantitative templates for groups — Reinsurers and special purpose vehicles information

Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:






(a)


template S.31.01.04 of Annex I, specifying information on share of reinsurers, following the instructions set out in section S.31.01 of Annex III;










(b)


template S.31.02.04 of Annex I, specifying information on special purpose vehicles from the perspective of the insurance or reinsurance undertaking transferring risk to the special purpose vehicles, following the instructions set out in section S.31.02 of Annex III.






Article 33

Annual quantitative templates for groups — Group specific information

Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation using the following templates:






(a)


template S.32.01.04 of Annex I, specifying information on the insurance and reinsurance undertakings in the scope of the group, following the instructions set out in section S.32.01 of Annex III;










(b)


template S.33.01.04 of Annex I, specifying information on requirements of insurance and reinsurance undertakings in the scope of the group, following the instructions set out in section S.33.01 of Annex III;










(c)


template S.34.01.04 of Annex I, specifying information on financial undertakings other than insurance and reinsurance undertakings, and on non-regulated undertakings carrying out financial activities as defined in Article 1(52) of Delegated Regulation (EU) 2015/35, following the instructions set out in section S.34.01 of Annex III;










(d)


template S.35.01.04 of Annex I, specifying information on technical provisions of undertakings of the group, following the instructions set out in section S.35.01 of Annex III;










(e)


template S.36.01.01 of Annex I, specifying information on significant intra-group-transactions involving equity-type transactions, debt and asset transfer, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.01 of Annex III to this Regulation;










(f)


template S.36.02.01 of Annex I, specifying information on significant intra-group-transactions on derivatives, including the guarantees supporting any derivatives instruments, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.02 of Annex III to this Regulation;










(g)


template S.36.03.01 of Annex I, specifying information on significant intra-group-transactions on reinsurance, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.03 of Annex III to this Regulation;










(h)


template S.36.04.01 of Annex I, specifying information on significant intra-group-transactions on internal cost sharing, contingent liabilities (other than derivatives) and off-balance sheet items and other types of intra-group transactions, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.04 of Annex III to this Regulation;










(i)


template S.37.01.04 of Annex I, specifying information on significant risk concentrations, above the threshold determined by the group supervisor in accordance with Article 244(3) of Directive 2009/138/EC, following the instructions set out in section S.37.01 of Annex III to this Regulation.






Article 34

Annual quantitative templates for groups — ring-fenced funds, material matching adjustment portfolios and remaining part information


1.   Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates in relation to all material ring-fenced funds and all material matching adjustment portfolios related to the part that is consolidated as referred to in points (a) and (c) of Article 335(1) of Delegated Regulation (EU) 2015/35, as well as in relation to the remaining part:






(a)


template SR.01.01.04 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex III;










(b)


where the group uses the standard formula for the calculation of the Solvency Capital Requirement, template SR.25.01.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex III;










(c)


where the group uses the standard formula and a partial internal model for the calculation of the Solvency Capital Requirement, template SR.25.02.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.02 of Annex III;










(d)


where the group uses a full internal model for the calculation of the Solvency Capital Requirement, template SR.25.03.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.03 of Annex III;










(e)


template SR.26.01.01 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex III;










(f)


template SR.26.02.01 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex III;










(g)


template SR.26.03.01 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex III;










(h)


template SR.26.04.01 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex III;










(i)


template SR.26.05.01 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex III;










(j)


template SR.26.06.01 of Annex I, specifying information on operational risk following, the instructions set out in section S.26.06 of Annex III;










(k)


template SR.26.07.01 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex III;










(l)


template SR.27.01.01 of Annex I, specifying information on non-life catastrophe risk, following the instructions set out in section S.27.01 of Annex III.






2.   Where a partial internal model is used, the templates referred to in points (e) to (l) of paragraph 1 shall only be reported in relation to the risks covered by the standard formula, unless otherwise decided on the basis of Article 35.


3.   Where a full internal model is used, the templates referred to in points (e) to (l) of paragraph 1 shall not be reported.


4.   Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, shall, in addition to the information submitted using templates referred to in paragraph 1, annually submit balance sheet information in relation to all material ring-fenced funds related to the part that is consolidated as referred to in points (a) or (c) of Article 335(1) of Delegated Regulation (EU) 2015/35, as well as in relation to the remaining part, as referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using template SR.02.01.01 of Annex I to this Regulation, following the instructions set out in section S.02.01 of Annex III to this Regulation.



Article 35

Annual quantitative templates for groups — internal model users

Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies that calculate the Solvency Capital Requirement using an approved partial or full internal model shall agree with its group supervisor the templates to be submitted annually in relation to the information on the Solvency Capital Requirement.


Article 36

Quantitative templates for groups — intra-group transactions and risk concentrations

Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall report:






(a)


significant and very significant intra-group transactions referred to in the first and second subparagraphs of Article 245(2) of Directive 2009/138/EC and intra-group transactions to be reported in all circumstances referred to in Article 245(3) of that Directive using, as appropriate, templates S.36.01.01, S.36.02.01, S.36.03.01 and S.36.04.01 of Annex I to this Regulation, following the instructions set out in section S.36.01 to S.36.04 of Annex III to this Regulation;










(b)


significant risk concentrations referred to in Article 244(2) of Directive 2009/138/EC and risk concentrations to be reported in all circumstances referred to in Article 244(3) of that Directive using template S.37.01.04 of Annex I to this Regulation, following the instructions set out in section S.37.01 of Annex III to this Regulation.







CHAPTER IV


FINAL PROVISION



Article 37

Entry into force

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
This Regulation shall apply from 1 January 2016.





This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 2 December 2015.


For the Commission


The President

Jean-Claude JUNCKER
            





(1)  
            OJ L 335, 17.12.2009, p. 1.

(2)  Commission Delegated Regulation (EU) 2015/35 of 10 October 2014 supplementing Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (OJ L 12, 17.1.2015, p. 1).

(3)  Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Insurance and Occupational Pensions Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/79/EC (OJ L 331, 15.12.2010, p. 48).




ANNEX I

S.01.01.01


Content of the submission










Template Code




Template name



 



C0010





S.01.02.01


Basic Information — General



R0010



 




S.01.03.01


Basic Information — RFF and matching adjustment portfolios



R0020



 




S.02.01.01


Balance sheet



R0030



 




S.02.02.01


Assets and liabilities by currency



R0040



 




S.03.01.01


Off-balance sheet items — general



R0060



 




S.03.02.01


Off-balance sheet items — List of unlimited guarantees received by the undertaking



R0070



 




S.03.03.01


Off-balance sheet items — List of unlimited guarantees provided by the undertaking



R0080



 




S.04.01.01


Activity by country



R0090



 




S.04.02.01


Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liability



R0100



 




S.05.01.01


Premiums, claims and expenses by line of business



R0110



 




S.05.02.01


Premiums, claims and expenses by country



R0120



 




S.06.01.01


Summary of assets



R0130



 




S.06.02.01


List of assets



R0140



 




S.06.03.01


Collective investment undertakings — look-through approach



R0150



 




S.07.01.01


Structured products



R0160



 




S.08.01.01


Open derivatives



R0170



 




S.08.02.01


Derivatives Transactions



R0180



 




S.09.01.01


Income/gains and losses in the period



R0190



 




S.10.01.01


Securities lending and repos



R0200



 




S.11.01.01


Assets held as collateral



R0210



 




S.12.01.01


Life and Health SLT Technical Provisions



R0220



 




S.12.02.01


Life and Health SLT Technical Provisions — by country



R0230



 




S.13.01.01


Projection of future gross cash flows



R0240



 




S.14.01.01


Life obligations analysis



R0250



 




S.15.01.01


Description of the guarantees of variable annuities



R0260



 




S.15.02.01


Hedging of guarantees of variable annuities



R0270



 




S.16.01.01


Information on annuities stemming from Non-Life Insurance obligations



R0280



 




S.17.01.01


Non-Life Technical Provisions



R0290



 




S.17.02.01


Non-Life Technical Provisions — By country



R0300



 




S.18.01.01


Projection of future cash flows (Best Estimate — Non Life)



R0310



 




S.19.01.01


Non-life insurance claims



R0320



 




S.20.01.01


Development of the distribution of the claims incurred



R0330



 




S.21.01.01


Loss distribution risk profile



R0340



 




S.21.02.01


Underwriting risks non-life



R0350



 




S.21.03.01


Non-life distribution of underwriting risks — by sum insured



R0360



 




S.22.01.01


Impact of long term guarantees measures and transitionals



R0370



 




S.22.04.01


Information on the transitional on interest rates calculation



R0380



 




S.22.05.01


Overall calculation of the transitional on technical provisions



R0390



 




S.22.06.01


Best estimate subject to volatility adjustment by country and currency



R0400



 




S.23.01.01


Own funds



R0410



 




S.23.02.01


Detailed information by tiers on own funds



R0420



 




S.23.03.01


Annual movements on own funds



R0430



 




S.23.04.01


List of items on own funds



R0440



 




S.24.01.01


Participations held



R0450



 




S.25.01.01


Solvency Capital Requirement — for undertakings on Standard Formula



R0460



 




S.25.02.01


Solvency Capital Requirement — for undertakings using the standard formula and partial internal model



R0470



 




S.25.03.01


Solvency Capital Requirement — for undertakings on Full Internal Models



R0480



 




S.26.01.01


Solvency Capital Requirement — Market risk



R0500



 




S.26.02.01


Solvency Capital Requirement — Counterparty default risk



R0510



 




S.26.03.01


Solvency Capital Requirement — Life underwriting risk



R0520



 




S.26.04.01


Solvency Capital Requirement — Health underwriting risk



R0530



 




S.26.05.01


Solvency Capital Requirement — Non-Life underwriting risk



R0540



 




S.26.06.01


Solvency Capital Requirement — Operational risk



R0550



 




S.26.07.01


Solvency Capital Requirement — Simplifications



R0560



 




S.27.01.01


Solvency Capital Requirement — Non-Life and Health catastrophe risk



R0570



 




S.28.01.01


Minimum Capital Requirement — Only life or only non-life insurance or reinsurance activity



R0580



 




S.28.02.01


Minimum Capital Requirement — Both life and non-life insurance activity



R0590



 




S.29.01.01


Excess of Assets over Liabilities



R0600



 




S.29.02.01


Excess of Assets over Liabilities — explained by investments and financial liabilities



R0610



 




S.29.03.01


Excess of Assets over Liabilities — explained by technical provisions



R0620



 




S.29.04.01


Detailed analysis per period — Technical flows versus Technical provisions



R0630



 




S.30.01.01


Facultative covers for non-life and life business basic data



R0640



 




S.30.02.01


Facultative covers for non-life and life business shares data



R0650



 




S.30.03.01


Outgoing Reinsurance Program basic data



R0660



 




S.30.04.01


Outgoing Reinsurance Program shares data



R0670



 




S.31.01.01


Share of reinsurers (including Finite Reinsurance and SPV's)



R0680



 




S.31.02.01


Special Purpose Vehicles



R0690



 




S.36.01.01


IGT — Equity-type transactions, debt and asset transfer



R0740



 




S.36.02.01


IGT — Derivatives



R0750



 




S.36.03.01


IGT — Internal reinsurance



R0760



 




S.36.04.01


IGT — Cost Sharing, contingent liabilities, off BS and other items



R0770



 








S.01.01.02


Content of the submission










Template Code




Template name



 



C0010





S.01.02.01


Basic Information — General



R0010



 




S.02.01.02


Balance sheet



R0030



 




S.05.01.02


Premiums, claims and expenses by line of business



R0110



 




S.06.02.01


List of assets



R0140



 




S.06.03.01


Collective investment undertakings — look-through approach



R0150



 




S.08.01.01


Open derivatives



R0170



 




S.08.02.01


Derivatives Transactions



R0180



 




S.12.01.02


Life and Health SLT Technical Provisions



R0220



 




S.17.01.02


Non-Life Technical Provisions



R0290



 




S.23.01.01


Own funds



R0410



 




S.28.01.01


Minimum Capital Requirement — Only life or only non-life insurance or reinsurance activity



R0580



 




S.28.02.01


Minimum Capital Requirement — Both life and non-life insurance activity



R0590



 








S.01.01.03


Content of the submission










Template Code




Template name



 



C0010





S.01.02.01


Basic Information — General



R0010



 




S.01.03.01


Basic Information — RFF and matching adjustment portfolios



R0020



 




S.02.01.02


Balance sheet



R0030



 




S.23.01.01


Own funds



R0410



 




S.25.01.01


Solvency Capital Requirement — for undertakings on Standard Formula



R0460



 




S.25.02.01


Solvency Capital Requirement — for undertakings using the standard formula and partial internal model



R0470



 




S.25.03.01


Solvency Capital Requirement — for undertakings on Full Internal Models



R0480



 




S.28.01.01


Minimum Capital Requirement — Only life or only non-life insurance or reinsurance activity



R0580



 




S.28.02.01


Minimum Capital Requirement — Both life and non-life insurance activity



R0590



 








S.01.01.04


Content of the submission










Template Code




Template name



 



C0010





S.01.02.04


Basic Information — General



R0010



 




S.01.03.04


Basic Information — RFF and matching adjustment portfolios



R0020



 




S.02.01.01


Balance sheet



R0030



 




S.02.02.01


Assets and liabilities by currency



R0040



 




S.03.01.04


Off-balance sheet items — general



R0060



 




S.03.02.04


Off-balance sheet items — List of unlimited guarantees received by the group



R0070



 




S.03.03.04


Off-balance sheet items — List of unlimited guarantees provided by the group



R0080



 




S.05.01.01


Premiums, claims and expenses by line of business



R0110



 




S.05.02.01


Premiums, claims and expenses by country



R0120



 




S.06.01.01


Summary of assets



R0130



 




S.06.02.04


List of assets



R0140



 




S.06.03.04


Collective investment undertakings — look-through approach



R0150



 




S.07.01.04


Structured products



R0160



 




S.08.01.04


Open derivatives



R0170



 




S.08.02.04


Derivatives Transactions



R0180



 




S.09.01.04


Income/gains and losses in the period



R0190



 




S.10.01.04


Securities lending and repos



R0200



 




S.11.01.04


Assets held as colateral



R0210



 




S.15.01.04


Description of the guarantees of variable annuities



R0260



 




S.15.02.04


Hedging of guarantees of variable annuities



R0270



 




S.22.01.04


Impact of long term guarantees measures and transitionals



R0370



 




S.23.01.04


Own funds



R0410



 




S.23.02.04


Detailed information by tiers on own funds



R0420



 




S.23.03.04


Annual movements on own funds



R0430



 




S.23.04.04


List of items on own funds



R0440



 




S.25.01.04


Solvency Capital Requirement — for groups on Standard Formula



R0460



 




S.25.02.04


Solvency Capital Requirement — for groups using the standard formula and partial internal model



R0470



 




S.25.03.04


Solvency Capital Requirement — for groups on Full Internal Models



R0480



 




S.26.01.04


Solvency Capital Requirement — Market risk



R0500



 




S.26.02.04


Solvency Capital Requirement — Counterparty default risk



R0510



 




S.26.03.04


Solvency Capital Requirement — Life underwriting risk



R0520



 




S.26.04.04


Solvency Capital Requirement — Health underwriting risk



R0530



 




S.26.05.04


Solvency Capital Requirement — Non-Life underwriting risk



R0540



 




S.26.06.04


Solvency Capital Requirement — Operational risk



R0550



 




S.26.07.04


Solvency Capital Requirement — Simplifications



R0560



 




S.27.01.04


Solvency Capital Requirement — Non-Life and Health catastrophe risk



R0570



 




S.31.01.04


Share of reinsurers (including Finite Reinsurance and SPV's)



R0680



 




S.31.02.04


Special Purpose Vehicles



R0690



 




S.32.01.04


Undertakings in the scope of the group



R0700



 




S.33.01.04


Insurance and Reinsurance individual requirements



R0710



 




S.34.01.04


Other regulated and non-regulated financial undertakings including insurance holding companies and mixed financial holding company individual requirements



R0720



 




S.35.01.04


Contribution to group Technical Provisions



R0730



 




S.36.01.01


IGT — Equity-type transactions, debt and asset transfer



R0740



 




S.36.02.01


IGT — Derivatives



R0750



 




S.36.03.01


IGT — Internal reinsurance



R0760



 




S.36.04.01


IGT — Cost Sharing, contingent liabilities, off BS and other items



R0770



 




S.37.01.04


Risk concentration



R0780



 








S.01.01.05


Content of the submission










Template Code




Template name



 



C0010





S.01.02.04


Basic Information — General



R0010



 




S.02.01.02


Balance sheet



R0030



 




S.05.01.02


Premiums, claims and expenses by line of business



R0110



 




S.06.02.04


List of assets



R0140



 




S.06.03.04


Collective investment undertakings — look-through approach



R0150



 




S.08.01.04


Open derivatives



R0170



 




S.08.02.04


Derivatives Transactions



R0180



 




S.23.01.04


Own funds



R0410



 








S.01.01.06


Content of the submission










Template Code




Template name



 



C0010





S.01.02.04


Basic Information — General



R0010



 




S.01.03.04


Basic Information — RFF and matching adjustment portfolios



R0020



 




S.02.01.02


Balance sheet



R0030



 




S.23.01.04


Own funds



R0410



 




S.25.01.04


Solvency Capital Requirement — for groups on Standard Formula



R0460



 




S.25.02.04


Solvency Capital Requirement — for groups using the standard formula and partial internal model



R0470



 




S.25.03.04


Solvency Capital Requirement — for groups on Full Internal Models



R0480



 




S.32.01.04


Entities in the scope of the group



R0700



 




S.33.01.04


Insurance and Reinsurance individual requirements



R0710



 




S.34.01.04


Other regulated and non-regulated financial undertakings including insurance holding companies and mixed financial holding company individual requirements



R0720



 





SR.01.01.01


Content of the submission








Ring-fenced fund/matching portfolio/remaining part



Z0010



 




Fund/Portfolio number



Z0020



 
















Template Code




Template name



 



C0010





SR.02.01.01


Balance sheet



R0790



 




SR.12.01.01


Life and Health SLT Technical Provisions



R0800



 




SR.17.01.01


Non-Life Technical Provisions



R0810



 




SR.22.02.01


Projection of future cash flows (Best Estimate — Matching portfolios)



R0820



 




SR.22.03.01


Information on the matching adjustment calculation



R0830



 




SR.25.01.01


Solvency Capital Requirement — for undertakings on Standard Formula



R0840



 




SR.25.02.01


Solvency Capital Requirement — for undertakings using the standard formula and partial internal model



R0850



 




SR.25.03.01


Solvency Capital Requirement — for undertakings on Full Internal Models



R0860



 




SR.26.01.01


Solvency Capital Requirement — Market risk



R0870



 




SR.26.02.01


Solvency Capital Requirement — Counterparty default risk



R0880



 




SR.26.03.01


Solvency Capital Requirement — Life underwriting risk



R0890



 




SR.26.04.01


Solvency Capital Requirement — Health underwriting risk



R0900



 




SR.26.05.01


Solvency Capital Requirement — Non-Life underwriting risk



R0910



 




SR.26.06.01


Solvency Capital Requirement — Operational risk



R0920



 




SR.26.07.01


Solvency Capital Requirement — Simplifications



R0930



 




SR.27.01.01


Solvency Capital Requirement — Non-Life and Health catastrophe risk



R0940



 





SR.01.01.04


Content of the submission








Ring-fenced fund/matching portfolio/remaining part



Z0010



 




Fund/Portfolio number



Z0020



 
















Template Code




Template name



 



C0010





SR.02.01.04


Balance sheet



R0790



 




SR.25.01.01


Solvency Capital Requirement — Only SF



R0840



 




SR.25.02.01


Solvency Capital Requirement — SF and PIM



R0850



 




SR.25.03.01


Solvency Capital Requirement — IM



R0860



 




SR.26.01.01


Solvency Capital Requirement — Market risk



R0870



 




SR.26.02.01


Solvency Capital Requirement — Counterparty default risk



R0880



 




SR.26.03.01


Solvency Capital Requirement — Life underwriting risk



R0890



 




SR.26.04.01


Solvency Capital Requirement — Health underwriting risk



R0900



 




SR.26.05.01


Solvency Capital Requirement — Non-Life underwriting risk



R0910



 




SR.26.06.01


Solvency Capital Requirement — Operational risk



R0920



 




SR.26.07.01


Solvency Capital Requirement — Simplifications



R0930



 




SR.27.01.01


Solvency Capital Requirement — Non-Life and Health catastrophe risk



R0940



 





S.01.02.01


Basic Information — General








 


 



C0010





Undertaking name



R0010



 




Undertaking identification code



R0020



 




Type of code of undertaking



R0030



 




Type of undertaking



R0040



 




Country of authorisation



R0050



 




Language of reporting



R0070



 




Reporting submission date



R0080



 




Reporting reference date



R0090



 




Regular/Ad-hoc submission



R0100



 




Currency used for reporting



R0110



 




Accounting standards



R0120



 




Method of Calculation of the SCR



R0130



 




Use of undertaking specific parameters



R0140



 




Ring-fenced funds



R0150



 




Matching adjustment



R0170



 




Volatility adjustment



R0180



 




Transitional measure on the risk-free interest rate



R0190



 




Transitional measure on technical provisions



R0200



 




Initial submission or re-submission



R0210



 








S.01.02.04


Basic Information — General








 


 



C0010





Participating undertaking name



R0010



 




Group identification code



R0020



 




Type of code of group



R0030



 




Country of the group supervisor



R0050



 




Sub-group information



R0060



 




Language of reporting



R0070



 




Reporting submission date



R0080



 




Reporting reference date



R0090



 




Regular/Ad-hoc submission



R0100



 




Currency used for reporting



R0110



 




Accounting standards



R0120



 




Method of Calculation of the group SCR



R0130



 




Use of group specific parameters



R0140



 




Ring-fenced funds



R0150



 




Method of group solvency calculation



R0160



 




Matching adjustment



R0170



 




Volatility adjustment



R0180



 




Transitional measure on the risk-free interest rate



R0190



 




Transitional measure on technical provisions



R0200



 




Initial submission or re-submission



R0210



 





S.01.03.01


Basic Information — RFF and matching adjustment portfolios


List of all RFF/MAP (overlaps allowed)












Fund /Portfolio Number




Name of Ring-fenced fund/Matching adjustment portfolio




RFF / MAP / Remaining part of a fund




RFF / MAP with sub RFF / MAP




Material




Article 304






C0040




C0050




C0060




C0070




C0080




C0090





 


 


 


 


 


 








List of RFF/MAP with sub RFF/MAP









Number of RFF / MAP with sub RFF / MAP




Number of sub RFF / MAP




Sub RFF / MAP






C0100




C0110




C0120





 


 


 





S.01.03.04


Basic Information — RFF and matching adjustment portfolios


List of all RFF/MAP (overlaps allowed)















Legal name of the undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Fund / Portfolio Number




Name of ring-fenced fund / Matching adjustment portfolio




RFF / MAP / Remaining part of a fund




RFF / MAP with sub RFF / MAP




Material




Article 304






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090





 


 


 


 


 


 


 


 


 








List of RFF/MAP with sub RFF/MAP









Number of RFF / MAP with sub RFF / MAP




Number of sub RFF/MAP




Sub RFF / MAP






C0100




C0110




C0120





 


 


 





S.02.01.01


Balance sheet









 


 



Solvency II value




Statutory accounts value








Assets



 



C0010




C0020





Goodwill



R0010



 


 




Deferred acquisition costs



R0020



 


 




Intangible assets



R0030



 


 




Deferred tax assets



R0040



 


 




Pension benefit surplus



R0050



 


 




Property, plant & equipment held for own use



R0060



 


 






Investments (other than assets held for index-linked and unit-linked contracts)



R0070



 


 




Property (other than for own use)



R0080



 


 




Holdings in related undertakings, including participations



R0090



 


 






Equities



R0100



 


 




Equities — listed



R0110



 


 




Equities — unlisted



R0120



 


 






Bonds



R0130



 


 




Government Bonds



R0140



 


 




Corporate Bonds



R0150



 


 




Structured notes



R0160



 


 




Collateralised securities



R0170



 


 




Collective Investments Undertakings



R0180



 


 




Derivatives



R0190



 


 




Deposits other than cash equivalents



R0200



 


 




Other investments



R0210



 


 




Assets held for index-linked and unit-linked contracts



R0220



 


 






Loans and mortgages



R0230



 


 




Loans on policies



R0240



 


 




Loans and mortgages to individuals



R0250



 


 




Other loans and mortgages



R0260



 


 






Reinsurance recoverables from:



R0270



 


 






Non-life and health similar to non-life



R0280



 


 




Non-life excluding health



R0290



 


 




Health similar to non-life



R0300



 


 






Life and health similar to life, excluding health and index-linked and unit-linked



R0310



 


 




Health similar to life



R0320



 


 




Life excluding health and index-linked and unit-linked



R0330



 


 




Life index-linked and unit-linked



R0340



 


 




Deposits to cedants



R0350



 


 




Insurance and intermediaries receivables



R0360



 


 




Reinsurance receivables



R0370



 


 




Receivables (trade, not insurance)



R0380



 


 




Own shares (held directly)



R0390



 


 




Amounts due in respect of own fund items or initial fund called up but not yet paid in



R0400



 


 




Cash and cash equivalents



R0410



 


 




Any other assets, not elsewhere shown



R0420



 


 





Total assets




R0500



 


 







Liabilities



 



C0010




C0020







Technical provisions — non-life



R0510



 


 






Technical provisions — non-life (excluding health)



R0520



 


 




Technical provisions calculated as a whole



R0530



 


 




Best Estimate



R0540



 


 




Risk margin



R0550



 


 






Technical provisions — health (similar to non-life)



R0560



 


 




Technical provisions calculated as a whole



R0570



 


 




Best Estimate



R0580



 


 




Risk margin



R0590



 


 






Technical provisions — life (excluding index-linked and unit-linked)



R0600



 


 






Technical provisions — health (similar to life)



R0610



 


 




Technical provisions calculated as a whole



R0620



 


 




Best Estimate



R0630



 


 




Risk margin



R0640



 


 






Technical provisions — life (excluding health and index-linked and unit-linked)



R0650



 


 




Technical provisions calculated as a whole



R0660



 


 




Best Estimate



R0670



 


 




Risk margin



R0680



 


 






Technical provisions — index-linked and unit-linked



R0690



 


 




Technical provisions calculated as a whole



R0700



 


 




Best Estimate



R0710



 


 




Risk margin



R0720



 


 




Other technical provisions



R0730



 


 




Contingent liabilities



R0740



 


 




Provisions other than technical provisions



R0750



 


 




Pension benefit obligations



R0760



 


 




Deposits from reinsurers



R0770



 


 




Deferred tax liabilities



R0780



 


 




Derivatives



R0790



 


 




Debts owed to credit institutions



R0800



 


 




Financial liabilities other than debts owed to credit institutions



R0810



 


 




Insurance & intermediaries payables



R0820



 


 




Reinsurance payables



R0830



 


 




Payables (trade, not insurance)



R0840



 


 






Subordinated liabilities



R0850



 


 




Subordinated liabilities not in Basic Own Funds



R0860



 


 




Subordinated liabilities in Basic Own Funds



R0870



 


 




Any other liabilities, not elsewhere shown



R0880



 


 





Total liabilities




R0900



 


 





Excess of assets over liabilities




R1000



 


 








S.02.01.02


Balance sheet








 


 



Solvency II value








Assets



 



C0010





Goodwill



R0010



 




Deferred acquisition costs



R0020



 




Intangible assets



R0030



 




Deferred tax assets



R0040



 




Pension benefit surplus



R0050



 




Property, plant & equipment held for own use



R0060



 






Investments (other than assets held for index-linked and unit-linked contracts)



R0070



 




Property (other than for own use)



R0080



 




Holdings in related undertakings, including participations



R0090



 






Equities



R0100



 




Equities — listed



R0110



 




Equities — unlisted



R0120



 






Bonds



R0130



 




Government Bonds



R0140



 




Corporate Bonds



R0150



 




Structured notes



R0160



 




Collateralised securities



R0170



 




Collective Investments Undertakings



R0180



 




Derivatives



R0190



 




Deposits other than cash equivalents



R0200



 




Other investments



R0210



 




Assets held for index-linked and unit-linked contracts



R0220



 






Loans and mortgages



R0230



 




Loans on policies



R0240



 




Loans and mortgages to individuals



R0250



 




Other loans and mortgages



R0260



 






Reinsurance recoverables from:



R0270



 






Non-life and health similar to non-life



R0280



 




Non-life excluding health



R0290



 




Health similar to non-life



R0300



 






Life and health similar to life, excluding health and index-linked and unit-linked



R0310



 




Health similar to life



R0320



 




Life excluding health and index-linked and unit-linked



R0330



 




Life index-linked and unit-linked



R0340



 




Deposits to cedants



R0350



 




Insurance and intermediaries receivables



R0360



 




Reinsurance receivables



R0370



 




Receivables (trade, not insurance)



R0380



 




Own shares (held directly)



R0390



 




Amounts due in respect of own fund items or initial fund called up but not yet paid in



R0400



 




Cash and cash equivalents



R0410



 




Any other assets, not elsewhere shown



R0420



 





Total assets




R0500



 







Liabilities



 



C0010







Technical provisions — non-life



R0510



 






Technical provisions — non-life (excluding health)



R0520



 




Technical provisions calculated as a whole



R0530



 




Best Estimate



R0540



 




Risk margin



R0550



 






Technical provisions — health (similar to non-life)



R0560



 




Technical provisions calculated as a whole



R0570



 




Best Estimate



R0580



 




Risk margin



R0590



 






Technical provisions — life (excluding index-linked and unit-linked)



R0600



 






Technical provisions — health (similar to life)



R0610



 




Technical provisions calculated as a whole



R0620



 




Best Estimate



R0630



 




Risk margin



R0640



 






Technical provisions — life (excluding health and index-linked and unit-linked)



R0650



 




Technical provisions calculated as a whole



R0660



 




Best Estimate



R0670



 




Risk margin



R0680



 






Technical provisions — index-linked and unit-linked



R0690



 




Technical provisions calculated as a whole



R0700



 




Best Estimate



R0710



 




Risk margin



R0720



 




Other technical provisions



R0730



 




Contingent liabilities



R0740



 




Provisions other than technical provisions



R0750



 




Pension benefit obligations



R0760



 




Deposits from reinsurers



R0770



 




Deferred tax liabilities



R0780



 




Derivatives



R0790



 




Debts owed to credit institutions



R0800



 




Financial liabilities other than debts owed to credit institutions



R0810



 




Insurance & intermediaries payables



R0820



 




Reinsurance payables



R0830



 




Payables (trade, not insurance)



R0840



 






Subordinated liabilities



R0850



 




Subordinated liabilities not in Basic Own Funds



R0860



 




Subordinated liabilities in Basic Own Funds



R0870



 




Any other liabilities, not elsewhere shown



R0880



 





Total liabilities




R0900



 





Excess of assets over liabilities




R1000



 





SR.02.01.01


Balance sheet








Ring-fenced fund or remaining part



Z0020



 




Fund number



Z0030



 















 


 



Solvency II value




Statutory accounts value








Assets



 



C0010




C0020





Goodwill



R0010



 


 




Deferred acquisition costs



R0020



 


 




Intangible assets



R0030



 


 




Deferred tax assets



R0040



 


 




Pension benefit surplus



R0050



 


 




Property, plant & equipment held for own use



R0060



 


 






Investments (other than assets held for index-linked and unit-linked contracts)



R0070



 


 




Property (other than for own use)



R0080



 


 




Holdings in related undertakings, including participations



R0090



 


 






Equities



R0100



 


 




Equities — listed



R0110



 


 




Equities — unlisted



R0120



 


 






Bonds



R0130



 


 




Government Bonds



R0140



 


 




Corporate Bonds



R0150



 


 




Structured notes



R0160



 


 




Collateralised securities



R0170



 


 




Collective Investments Undertakings



R0180



 


 




Derivatives



R0190



 


 




Deposits other than cash equivalents



R0200



 


 




Other investments



R0210



 


 




Assets held for index-linked and unit-linked contracts



R0220



 


 






Loans and mortgages



R0230



 


 




Loans on policies



R0240



 


 




Loans and mortgages to individuals



R0250



 


 




Other loans and mortgages



R0260



 


 






Reinsurance recoverables from:



R0270



 


 






Non-life and health similar to non-life



R0280



 


 




Non-life excluding health



R0290



 


 




Health similar to non-life



R0300



 


 






Life and health similar to life, excluding health and index-linked and unit-linked



R0310



 


 




Health similar to life



R0320



 


 




Life excluding health and index-linked and unit-linked



R0330



 


 




Life index-linked and unit-linked



R0340



 


 




Deposits to cedants



R0350



 


 




Insurance and intermediaries receivables



R0360



 


 




Reinsurance receivables



R0370



 


 




Receivables (trade, not insurance)



R0380



 


 




Own shares (held directly)



R0390



 


 




Amounts due in respect of own fund items or initial fund called up but not yet paid in



R0400



 


 




Cash and cash equivalents



R0410



 


 




Any other assets, not elsewhere shown



R0420



 


 





Total assets




R0500



 


 







Liabilities



 



C0010




C0020







Technical provisions — non-life



R0510



 


 






Technical provisions — non-life (excluding health)



R0520



 


 




Technical provisions calculated as a whole



R0530



 


 




Best Estimate



R0540



 


 




Risk margin



R0550



 


 






Technical provisions — health (similar to non-life)



R0560



 


 




Technical provisions calculated as a whole



R0570



 


 




Best Estimate



R0580



 


 




Risk margin



R0590



 


 






Technical provisions — life (excluding index-linked and unit-linked)



R0600



 


 






Technical provisions — health (similar to life)



R0610



 


 




Technical provisions calculated as a whole



R0620



 


 




Best Estimate



R0630



 


 




Risk margin



R0640



 


 






Technical provisions — life (excluding health and index-linked and unit-linked)



R0650



 


 




Technical provisions calculated as a whole



R0660



 


 




Best Estimate



R0670



 


 




Risk margin



R0680



 


 






Technical provisions — index-linked and unit-linked



R0690



 


 




Technical provisions calculated as a whole



R0700



 


 




Best Estimate



R0710



 


 




Risk margin



R0720



 


 




Other technical provisions


 


 


 




Contingent liabilities



R0740



 


 




Provisions other than technical provisions



R0750



 


 




Pension benefit obligations



R0760



 


 




Deposits from reinsurers



R0770



 


 




Deferred tax liabilities



R0780



 


 




Derivatives



R0790



 


 




Debts owed to credit institutions



R0800



 


 




Financial liabilities other than debts owed to credit institutions



R0810



 


 




Insurance & intermediaries payables



R0820



 


 




Reinsurance payables



R0830



 


 




Payables (trade, not insurance)



R0840



 


 






Subordinated liabilities



R0850



 


 




Subordinated liabilities not in Basic Own Funds



R0860



 


 




Subordinated liabilities in Basic Own Funds



R0870



 


 




Any other liabilities, not elsewhere shown



R0880



 


 





Total liabilities




R0900



 


 





Excess of assets over liabilities




R1000



 


 





S.02.02.01


Assets and liabilities by currency













 


 


 


 


 


 



Currencies





 


 


 


 


 


 



C0010



…




Currency code


 


 


 


 



R0010



 


…




 


 


 


 


 


 


 


 




 


 



Total value of all currencies




Value of the solvency II reporting currency




Value of remaining other currencies



 



Value of material currencies





 


 



C0020




C0030




C0040



 



C0050



…







Assets



 


 


 


 


 


 


 




Investments (other than assets held for index-linked and unit-linked contracts)



R0020



 


 


 


 


 


…




Other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index-linked and unit-linked contracts)



R0030



 


 


 


 


 


…




Assets held for index-linked and unit-linked contracts



R0040



 


 


 


 


 


…




Reinsurance recoverables



R0050



 


 


 


 


 


…




Deposits to cedants, insurance and intermediaries receivables and reinsurance receivables



R0060



 


 


 


 


 


…




Any other assets



R0070



 


 


 


 


 


…





Total assets




R0100



 


 


 


 


 


…







Liabilities



 


 


 


 


 


 


 




Technical provisions (excluding index-linked and unit-linked contracts)



R0110



 


 


 


 


 


…




Technical provisions — index-linked and unit-linked contracts



R0120



 


 


 


 


 


…




Deposits from reinsurers and insurance, intermediaries and reinsurance payables



R0130



 


 


 


 


 


…




Derivatives



R0140



 


 


 


 


 


…




Financial liabilities



R0150



 


 


 


 


 


…




Contingent liabilities



R0160



 


 


 


 


 


…




Any other liabilities



R0170



 


 


 


 


 


…





Total liabilites




R0200



 


 


 


 


 


…








S.03.01.01


Off-balance sheet items — general











 


 



Maximum value




Value of guarantee / collateral / contingent liabilities




Value of assets for which collateral is held




Value of liabilities for which collateral is pledged





 


 



C0010




C0020




C0030




C0040






Guarantees provided by the undertaking, including letters of credit




R0010



 


 


 


 




Of which, guarantees, including letters of credit provided to other undertakings of the same group



R0020



 


 


 


 





Guarantees received by the undertaking, including letters of credit




R0030



 


 


 


 




Of which, guarantees, including letters of credit received from other undertakings of the same group



R0040



 


 


 


 





Collateral held



 


 


 


 


 




Collateral held for loans made or bonds purchased



R0100



 


 


 


 




Collateral held for derivatives



R0110



 


 


 


 




Assets pledged by reinsurers for ceded technical provisions



R0120



 


 


 


 




Other collateral held



R0130



 


 


 


 





Total collateral held




R0200



 


 


 


 





Collateral pledged



 


 


 


 


 




Collateral pledged for loans received or bonds issued



R0210



 


 


 


 




Collateral pledged for derivatives



R0220



 


 


 


 




Assets pledged to cedants for technical provisions (reinsurance accepted)



R0230



 


 


 


 




Other collateral pledged



R0240



 


 


 


 





Total collateral pledged




R0300



 


 


 


 





Contingent liabilities



 


 


 


 


 






Contingent liabilities not in Solvency II Balance Sheet



R0310



 


 


 


 




Of which contingent liabilities toward entities of the same group



R0320



 


 


 


 




Contingent liabilities in Solvency II Balance Sheet



R0330



 


 


 


 





Total Contingent liabilities




R0400



 


 


 


 








S.03.01.04


Off-balance sheet items — general











 


 



Maximum value




Value of guarantee / collateral / contingent liabilities




Value of assets for which collateral is held




Value of liabilities for which collateral is pledged





 


 



C0010




C0020




C0030




C0040






Guarantees provided by the group including letters of credit




R0010



 


 


 


 





Guarantees received by the group including letters of credit




R0030



 


 


 


 







Collateral held



 


 


 


 


 




Collateral held for loans made or bonds purchased



R0100



 


 


 


 




Collateral held for derivatives



R0110



 


 


 


 




Assets pledged by reinsurers for ceded technical provisions



R0120



 


 


 


 




Other collateral held



R0130



 


 


 


 





Total collateral held




R0200



 


 


 


 







Collateral pledged



 


 


 


 


 




Collateral pledged for loans received or bonds issued



R0210



 


 


 


 




Collateral pledged for derivatives



R0220



 


 


 


 




Assets pledged to cedants for technical provisions (reinsurance accepted)



R0230



 


 


 


 




Other collateral pledged



R0240



 


 


 


 





Total collateral pledged




R0300



 


 


 


 





Contingent liabilities



 


 


 


 


 




Contingent liabilities not in Solvency II Balance Sheet



R0310



 


 


 


 




Contingent liabilities in Solvency II Balance Sheet



R0330



 


 


 


 





Total Contingent liabilities




R0400



 


 


 


 








S.03.02.01


Off-balance sheet items — List of unlimited guarantees received by the undertaking















Code of guarantee




Name of provider of guarantee




Code of provider of guarantee




Type of code of provider of guarantee




Provider of guarantee belonging to the same group




Triggering event(s) of guarantee




Specific triggering event(s) of guarantee




Effective date of guarantee




Ancillary Own Funds






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090





 


 


 


 


 


 


 


 


 








S.03.02.04


Off-balance sheet items — List of unlimited guarantees received by the group














Code of guarantee




Name of provider of guarantee




Code of provider of guarantee




Type of code of provider of guarantee




Triggering event(s) of guarantee




Specific triggering event(s) of guarantee




Effective date of guarantee




Ancillary Own Funds






C0010




C0020




C0030




C0040




C0060




C0070




C0080




C0090





 


 


 


 


 


 


 


 








S.03.03.01


Off-balance sheet items — List of unlimited guarantees provided by the undertaking















Code of guarantee




Name of receiver of guarantee




Code of receiver of guarantee




Type of code of receiver of guarantee




Receiver of guarantee belonging to the same group




Triggering event(s) of guarantee




Estimation of the maximum value of guarantee




Specific triggering event(s) of guarantee




Effective date of guarantee






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090





 


 


 


 


 


 


 


 


 








S.03.03.04


Off-balance sheet items — List of unlimited guarantees provided by the group














Code of guarantee




Name of receiver of guarantee




Code of receiver of guarantee




Type of code of receiver of guarantee




Triggering event(s) of guarantee




Estimation of the maximum value of guarantee




Specific triggering event(s) of guarantee




Effective date of guarantee






C0010




C0020




C0030




C0040




C0060




C0070




C0080




C0090





 


 


 


 


 


 


 


 





S.04.01.01


Activity by country














 


 



Line of Business




Z0010



 


 


 


 


 




 


 


 


 


 


 


 


 


 




 


 



Undertaking




All EEA members




Total business underwritten by all non-EEA branches





 


 



Business underwritten in the home country, by the undertaking




Business underwritten through FPS, by the undertaking in the EEA countries different from the home country




Business underwritten through FPS in the home country, by any EEA branch




Total business underwritten by all EEA branches in the country where they are established




Total business underwritten through FPS, by all EEA branches




Total of the business underwritten through FPS by the undertaking and all EEA branches





 


 



C0010




C0020




C0030




C0040




C0050




C0060




C0070





Country



R0010



 


 


 


 


 


 


 




Premiums written



R0020



 


 


 


 


 


 


 




Claims incurred



R0030



 


 


 


 


 


 


 




Commissions



R0040



 


 


 


 


 


 


 





















 


 



By EEA member



…



By material non-EEA member



…




 


 



Business underwritten in the considered country, by the EEA branch established in this country




Business underwritten through FPS, by the EEA branch established in the considered country




Business underwritten in the considered country through FPS, by the undertaking or any EEA branch




Business underwritten in the considered country, by the EEA branch established in this country




Business underwritten through FPS, by the EEA branch established in the considered country




Business underwritten in the considered country through FPS, by the undertaking or any EEA branch




Business underwritten by material non-EEA country branches



…




 


 



C0080




C0090




C0100



…


…


 



C0110



 




Country



R0010



 


 


 


 




Premiums written



R0020



 


 


 


 


 


 


 


 




Claims incurred



R0030



 


 


 


 


 


 


 


 




Commissions



R0040



 


 


 


 


 


 


 


 





S.04.02.01


Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liability












 


 



Undertaking




By EEA Member



…




 


 



FPS




Branch




FPS




Branch




FPS





 


 



C0010




C0020




C0030



…


 




Country



R0010



 


 


 


 


 




Frequency of claims for Motor Vehicle Liability (except carrier's liability)



R0020



 


 


 


 


 




Average cost of claims for Motor Vehicle Liability (except carrier's liability)



R0030



 


 


 


 


 





S.05.01.01


Premiums, claims and expenses by line of business
















 


 


Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)





 


 


Medical expense insurance


Income protection insurance


Workers' compensation insurance


Motor vehicle liability insurance


Other motor insurance


Marine, aviation and transport insurance


Fire and other damage to property insurance


General liability insurance


Credit and suretyship insurance




 


 



C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090








Premiums written



 


 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0110



 


 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0120



 


 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0130



 


 


 


 


 


 


 


 


 




Reinsurers' share



R0140



 


 


 


 


 


 


 


 


 




Net



R0200



 


 


 


 


 


 


 


 


 







Premiums earned



 


 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0210



 


 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0220



 


 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0230



 


 


 


 


 


 


 


 


 




Reinsurers' share



R0240



 


 


 


 


 


 


 


 


 




Net



R0300



 


 


 


 


 


 


 


 


 







Claims incurred



 


 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0310



 


 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0320



 


 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0330



 


 


 


 


 


 


 


 


 




Reinsurers' share



R0340



 


 


 


 


 


 


 


 


 




Net



R0400



 


 


 


 


 


 


 


 


 







Changes in other technical provisions



 


 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0410



 


 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0420



 


 


 


 


 


 


 


 


 




Gross — Non- proportional reinsurance accepted



R0430



 


 


 


 


 


 


 


 


 




Reinsurers'share



R0440



 


 


 


 


 


 


 


 


 




Net



R0500



 


 


 


 


 


 


 


 


 





















 


 


Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)



Line of Business for: accepted non-proportional reinsurance



Total




 


 


Legal expenses insurance


Assistance


Miscellaneous financial loss


Health


Casualty


Marine, aviation, transport


Property




 


 



C0100




C0110




C0120




C0130




C0140




C0150




C0160




C0200






Premiums written



 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0110



 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0120



 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0130



 


 


 


 


 


 


 


 




Reinsurers' share



R0140



 


 


 


 


 


 


 


 






Net



R0200



 


 


 


 


 


 


 


 





Premiums earned



 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0210



 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0220



 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0230



 


 


 


 


 


 


 


 




Reinsurers' share



R0240



 


 


 


 


 


 


 


 






Net



R0300



 


 


 


 


 


 


 


 





Claims incurred



 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0310



 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0320



 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0330



 


 


 


 


 


 


 


 




Reinsurers' share



R0340



 


 


 


 


 


 


 


 






Net



R0400



 


 


 


 


 


 


 


 





Changes in other technical provisions



 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0410



 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0420



 


 


 


 


 


 


 


 




Gross — Non- proportional reinsurance accepted



R0430



 


 


 


 


 


 


 


 




Reinsurers' share



R0440



 


 


 


 


 


 


 


 






Net



R0500



 


 


 


 


 


 


 


 






















 


 


Line of Business for: non-life insurance obligations





 


 


Medical expense insurance


Income protection insurance


Workers' compensation insurance


Motor vehicle liability insurance


Other motor insurance


Marine, aviation and transport insurance


Fire and other damage to property insurance


General liability insurance


Credit and suretyship insurance




 


 



C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090








Expenses incurred




R0550



 


 


 


 


 


 


 


 


 







Administrative expenses



 


 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0610



 


 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0620



 


 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0630



 


 


 


 


 


 


 


 


 




Reinsurers' share



R0640



 


 


 


 


 


 


 


 


 




Net



R0700



 


 


 


 


 


 


 


 


 







Investment management expenses



 


 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0710



 


 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0720



 


 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0730



 


 


 


 


 


 


 


 


 




Reinsurers' share



R0740



 


 


 


 


 


 


 


 


 




Net



R0800



 


 


 


 


 


 


 


 


 







Claims management expenses



 


 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0810



 


 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0820



 


 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0830



 


 


 


 


 


 


 


 


 




Reinsurers' share



R0840



 


 


 


 


 


 


 


 


 




Net



R0900



 


 


 


 


 


 


 


 


 







Acquisition expenses



 


 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0910



 


 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0920



 


 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0930



 


 


 


 


 


 


 


 


 




Reinsurers' share



R0940



 


 


 


 


 


 


 


 


 




Net



R1000



 


 


 


 


 


 


 


 


 







Overhead expenses



 


 


 


 


 


 


 


 


 


 




Gross — Direct Business



R1010



 


 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R1020



 


 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R1030



 


 


 


 


 


 


 


 


 




Reinsurers' share



R1040



 


 


 


 


 


 


 


 


 




Net



R1100



 


 


 


 


 


 


 


 


 





Other expenses




R1200



 


 


 


 


 


 


 


 


 





Total expenses




R1300



 


 


 


 


 


 


 


 


 





















 


 


Line of Business for: non-life insurance obligations



Line of Business for: accepted non-proportional reinsurance



Total




 


 


Legal expenses insurance


Assistance


Miscellaneous financial loss


Health


Casualty


Marine, aviation, transport


Property




 


 



C0100




C0110




C0120




C0130




C0140




C0150




C0160




C0200








Expenses incurred




R0550



 


 


 


 


 


 


 


 







Administrative expenses



 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0610



 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0620



 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0630



 


 


 


 


 


 


 


 




Reinsurers' share



R0640



 


 


 


 


 


 


 


 




Net



R0700



 


 


 


 


 


 


 


 







Investment management expenses



 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0710



 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0720



 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0730



 


 


 


 


 


 


 


 




Reinsurers' share



R0740



 


 


 


 


 


 


 


 




Net



R0800



 


 


 


 


 


 


 


 







Claims management expenses



 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0810



 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0820



 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0830



 


 


 


 


 


 


 


 




Reinsurers' share



R0840



 


 


 


 


 


 


 


 




Net



R0900



 


 


 


 


 


 


 


 







Acquisition expenses



 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0910



 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0920



 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0930



 


 


 


 


 


 


 


 




Reinsurers' share



R0940



 


 


 


 


 


 


 


 




Net



R1000



 


 


 


 


 


 


 


 







Overhead expenses



 


 


 


 


 


 


 


 


 




Gross — Direct Business



R1010



 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R1020



 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R1030



 


 


 


 


 


 


 


 




Reinsurers' share



R1040



 


 


 


 


 


 


 


 




Net



R1100



 


 


 


 


 


 


 


 





Other expenses




R1200



 


 


 


 


 


 


 


 





Total expenses




R1300



 


 


 


 


 


 


 


 






















 


 


Line of Business for: life insurance obligations



Life reinsurance obligations


Total




 


 


Health insurance


Insurance with profit participation


Index-linked and unit-linked insurance


Other life insurance


Annuities stemming from non-life insurance contracts and relating to health insurance obligations


Annuities stemming from non-life insurance contracts and relating to insurance obligations other than health insurance obligations


Health reinsurance


Life reinsurance


 




 


 



C0210




C0220




C0230




C0240




C0250




C0260




C0270




C0280




C0300








Premiums written



 


 


 


 


 


 


 


 


 


 




Gross



R1410



 


 


 


 


 


 


 


 


 




Reinsurers' share



R1420



 


 


 


 


 


 


 


 


 




Net



R1500



 


 


 


 


 


 


 


 


 







Premiums earned



 


 


 


 


 


 


 


 


 


 




Gross



R1510



 


 


 


 


 


 


 


 


 




Reinsurers' share



R1520



 


 


 


 


 


 


 


 


 




Net



R1600



 


 


 


 


 


 


 


 


 







Claims incurred



 


 


 


 


 


 


 


 


 


 




Gross



R1610



 


 


 


 


 


 


 


 


 




Reinsurers' share



R1620



 


 


 


 


 


 


 


 


 




Net



R1700



 


 


 


 


 


 


 


 


 







Changes in other technical provisions



 


 


 


 


 


 


 


 


 


 




Gross



R1710



 


 


 


 


 


 


 


 


 




Reinsurers' share



R1720



 


 


 


 


 


 


 


 


 




Net



R1800



 


 


 


 


 


 


 


 


 






Expenses incurred



R1900



 


 


 


 


 


 


 


 


 







Administrative expenses



 


 


 


 


 


 


 


 


 


 




Gross



R1910



 


 


 


 


 


 


 


 


 




Reinsurers' share



R1920



 


 


 


 


 


 


 


 


 




Net



R2000



 


 


 


 


 


 


 


 


 







Investment management expenses



 


 


 


 


 


 


 


 


 


 




Gross



R2010



 


 


 


 


 


 


 


 


 




Reinsurers' share



R2020



 


 


 


 


 


 


 


 


 




Net



R2100



 


 


 


 


 


 


 


 


 







Claims management expenses



 


 


 


 


 


 


 


 


 


 




Gross



R2110



 


 


 


 


 


 


 


 


 




Reinsurers' share



R2120



 


 


 


 


 


 


 


 


 




Net



R2200



 


 


 


 


 


 


 


 


 






















 


 


Line of Business for: life insurance obligations



Life reinsurance obligations


Total




 


 


Health insurance


Insurance with profit participation


Index-linked and unit-linked insurance


Other life insurance


Annuities stemming from non-life insurance contracts and relating to health insurance obligations


Annuities stemming from non-life insurance contracts and relating to insurance obligations other than health insurance obligations


Health reinsurance


Life reinsurance


 




 


 



C0210




C0220




C0230




C0240




C0250




C0260




C0270




C0280




C0300








Acquisition expenses



 


 


 


 


 


 


 


 


 


 




Gross



R2210



 


 


 


 


 


 


 


 


 




Reinsurers' share



R2220



 


 


 


 


 


 


 


 


 




Net



R2300



 


 


 


 


 


 


 


 


 







Overhead expenses



 


 


 


 


 


 


 


 


 


 




Gross



R2310



 


 


 


 


 


 


 


 


 




Reinsurers' share



R2320



 


 


 


 


 


 


 


 


 




Net



R2400



 


 


 


 


 


 


 


 


 




Other expenses



R2500



 


 


 


 


 


 


 


 


 





Total expenses




R2600



 


 


 


 


 


 


 


 


 





Total amount of surrenders




R2700



 


 


 


 


 


 


 


 


 





S.05.01.02


Premiums, claims and expenses by line of business
















 


 


Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)





 


 


Medical expense insurance


Income protection insurance


Workers' compensation insurance


Motor vehicle liability insurance


Other motor insurance


Marine, aviation and transport insurance


Fire and other damage to property insurance


General liability insurance


Credit and suretyship insurance




 


 



C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090








Premiums written



 


 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0110



 


 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0120



 


 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0130



 


 


 


 


 


 


 


 


 




Reinsurers' share



R0140



 


 


 


 


 


 


 


 


 




Net



R0200



 


 


 


 


 


 


 


 


 







Premiums earned



 


 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0210



 


 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0220



 


 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0230



 


 


 


 


 


 


 


 


 




Reinsurers' share



R0240



 


 


 


 


 


 


 


 


 




Net



R0300



 


 


 


 


 


 


 


 


 







Claims incurred



 


 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0310



 


 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0320



 


 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0330



 


 


 


 


 


 


 


 


 




Reinsurers' share



R0340



 


 


 


 


 


 


 


 


 




Net



R0400



 


 


 


 


 


 


 


 


 







Changes in other technical provisions



 


 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0410



 


 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0420



 


 


 


 


 


 


 


 


 




Gross — Non- proportional reinsurance accepted



R0430



 


 


 


 


 


 


 


 


 




Reinsurers' share



R0440



 


 


 


 


 


 


 


 


 




Net



R0500



 


 


 


 


 


 


 


 


 





Expenses incurred




R0550



 


 


 


 


 


 


 


 


 





Other expenses




R1200



 


 


 


 


 


 


 


 


 





Total expenses




R1300



 


 


 


 


 


 


 


 


 





















 


 


Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)



Line of business for: accepted non-proportional reinsurance



Total




 


 


Legal expenses insurance


Assistance


Miscellaneous financial loss


Health


Casualty


Marine, aviation, transport


Property




 


 



C0100




C0110




C0120




C0130




C0140




C0150




C0160




C0200








Premiums written



 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0110



 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0120



 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0130



 


 


 


 


 


 


 


 




Reinsurers' share



R0140



 


 


 


 


 


 


 


 




Net



R0200



 


 


 


 


 


 


 


 







Premiums earned



 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0210



 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0220



 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0230



 


 


 


 


 


 


 


 




Reinsurers' share



R0240



 


 


 


 


 


 


 


 




Net



R0300



 


 


 


 


 


 


 


 







Claims incurred



 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0310



 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0320



 


 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0330



 


 


 


 


 


 


 


 




Reinsurers' share



R0340



 


 


 


 


 


 


 


 




Net



R0400



 


 


 


 


 


 


 


 







Changes in other technical provisions



 


 


 


 


 


 


 


 


 




Gross — Direct Business



R0410



 


 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0420



 


 


 


 


 


 


 


 




Gross — Non- proportional reinsurance accepted



R0430



 


 


 


 


 


 


 


 




Reinsurers'share



R0440



 


 


 


 


 


 


 


 




Net



R0500



 


 


 


 


 


 


 


 





Expenses incurred




R0550



 


 


 


 


 


 


 


 





Other expenses




R1200



 


 


 


 


 


 


 


 





Total expenses




R1300



 


 


 


 


 


 


 


 






















 


 


Line of Business for: life insurance obligations



Life reinsurance obligations


Total




 


 


Health insurance


Insurance with profit participation


Index-linked and unit-linked insurance


Other life insurance


Annuities stemming from non-life insurance contracts and relating to health insurance obligations


Annuities stemming from non-life insurance contracts and relating to insurance obligations other than health insurance obligations


Health reinsurance


Life reinsurance


 




 


 



C0210




C0220




C0230




C0240




C0250




C0260




C0270




C0280




C0300








Premiums written



 


 


 


 


 


 


 


 


 


 




Gross



R1410



 


 


 


 


 


 


 


 


 




einsurers' share



R1420



 


 


 


 


 


 


 


 


 




Net



R1500



 


 


 


 


 


 


 


 


 







Premiums earned



 


 


 


 


 


 


 


 


 


 




Gross



R1510



 


 


 


 


 


 


 


 


 




Reinsurers' share



R1520



 


 


 


 


 


 


 


 


 




Net



R1600



 


 


 


 


 


 


 


 


 







Claims incurred



 


 


 


 


 


 


 


 


 


 




Gross



R1610



 


 


 


 


 


 


 


 


 




Reinsurers' share



R1620



 


 


 


 


 


 


 


 


 




Net



R1700



 


 


 


 


 


 


 


 


 







Changes in other technical provisions



 


 


 


 


 


 


 


 


 


 




Gross



R1710



 


 


 


 


 


 


 


 


 




Reinsurers' share



R1720



 


 


 


 


 


 


 


 


 




Net



R1800



 


 


 


 


 


 


 


 


 





Expenses incurred




R1900



 


 


 


 


 


 


 


 


 





Other expenses




R2500



 


 


 


 


 


 


 


 


 





Total expenses




R2600



 


 


 


 


 


 


 


 


 





S.05.02.01


Premiums, claims and expenses by country














 


 



Home Country




Top 5 countries (by amount of gross premiums written) — non-life obligations




Total Top 5 and home country





 


 



C0010




C0020




C0030




C0040




C0050




C0060




C0070





 



R0010



 


 


 


 


 


 


 




 


 



C0080




C0090




C0100




C0110




C0120




C0130




C0140








Premiums written



 


 


 


 


 


 


 


 




Gross — Direct Business



R0110



 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0120



 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0130



 


 


 


 


 


 


 




Reinsurers' share



R0140



 


 


 


 


 


 


 




Net



R0200



 


 


 


 


 


 


 







Premiums earned



 


 


 


 


 


 


 


 




Gross — Direct Business



R0210



 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0220



 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0230



 


 


 


 


 


 


 




Reinsurers' share



R0240



 


 


 


 


 


 


 




Net



R0300



 


 


 


 


 


 


 







Claims incurred



 


 


 


 


 


 


 


 




Gross — Direct Business



R0310



 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0320



 


 


 


 


 


 


 




Gross — Non-proportional reinsurance accepted



R0330



 


 


 


 


 


 


 




Reinsurers' share



R0340



 


 


 


 


 


 


 




Net



R0400



 


 


 


 


 


 


 







Changes in other technical provisions



 


 


 


 


 


 


 


 




Gross — Direct Business



R0410



 


 


 


 


 


 


 




Gross — Proportional reinsurance accepted



R0420



 


 


 


 


 


 


 




Gross — Non- proportional reinsurance accepted



R0430



 


 


 


 


 


 


 




Reinsurers'share



R0440



 


 


 


 


 


 


 




Net



R0500



 


 


 


 


 


 


 





Expenses incurred




R0550



 


 


 


 


 


 


 





Other expenses




R1200



 


 


 


 


 


 


 





Total expenses




R1300



 


 


 


 


 


 


 




















 


 



Home Country




Top 5 countries (by amount of gross premiums written) — life obligations




Total Top 5 and home country





 


 



C0150




C0160




C0170




C0180




C0190




C0200




C0210





 



R1400



 


 


 


 


 


 


 




 


 



C0220




C0230




C0240




C0250




C0260




C0270




C0280








Premiums written



 


 


 


 


 


 


 


 




Gross



R1410



 


 


 


 


 


 


 




Reinsurers' share



R1420



 


 


 


 


 


 


 




Net



R1500



 


 


 


 


 


 


 







Premiums earned



 


 


 


 


 


 


 


 




Gross



R1510



 


 


 


 


 


 


 




Reinsurers' share



R1520



 


 


 


 


 


 


 




Net



R1600



 


 


 


 


 


 


 







Claims incurred



 


 


 


 


 


 


 


 




Gross



R1610



 


 


 


 


 


 


 




Reinsurers' share



R1620



 


 


 


 


 


 


 




Net



R1700



 


 


 


 


 


 


 







Changes in other technical provisions



 


 


 


 


 


 


 


 




Gross



R1710



 


 


 


 


 


 


 




Reinsurers' share



R1720



 


 


 


 


 


 


 




Net



R1800



 


 


 


 


 


 


 





Expenses incurred




R1900



 


 


 


 


 


 


 





Other expenses




R2500



 


 


 


 


 


 


 





Total expenses




R2600



 


 


 


 


 


 


 





S.06.01.01


Summary of assets













 


 



Life




Non-life




Ring-fenced funds




Other internal funds




Shareholders' funds




General






Assets listing



 



C0010




C0020




C0030




C0040




C0050




C0060





Assets listed



R0010



 


 


 


 


 


 




Assets that are not listed in a stock exchange



R0020



 


 


 


 


 


 




Assets that are not exchange tradable



R0030



 


 


 


 


 


 




By category


 


 


 


 


 


 


 




Government bonds



R0040



 


 


 


 


 


 




Corporate bonds



R0050



 


 


 


 


 


 




Equity



R0060



 


 


 


 


 


 




Collective Investment Undertakings



R0070



 


 


 


 


 


 




Structured notes



R0080



 


 


 


 


 


 




Collateralised securities



R0090



 


 


 


 


 


 




Cash and deposits



R0100



 


 


 


 


 


 




Mortgages and loans



R0110



 


 


 


 


 


 




Property



R0120



 


 


 


 


 


 




Other investments



R0130



 


 


 


 


 


 




Futures



R0140



 


 


 


 


 


 




Call Options



R0150



 


 


 


 


 


 




Put Options



R0160



 


 


 


 


 


 




Swaps



R0170



 


 


 


 


 


 




Forwards



R0180



 


 


 


 


 


 




Credit derivatives



R0190



 


 


 


 


 


 





S.06.02.01


List of assets


Information on positions held





















Asset ID Code




Asset ID Code type




Portfolio




Fund number




Matching portfolio number




Asset held in unit linked and index linked contracts




Asset pledged as collateral




Country of custody




Custodian




Quantity




Par amount




Valuation method




Acquisition value




Total Solvency II amount




Accrued interest






C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120




C0130




C0140




C0150




C0160




C0170




C0180





 


 


 


 


 


 


 


 


 


 


 


 


 


 


 








Information on assets





















Asset ID Code




Asset ID Code type




Item Title




Issuer Name




Issuer Code




Type of issuer code




Issuer Sector




Issuer Group




Issuer Group Code




Type of issuer group code




Issuer Country




Currency




CIC




Infrastructure investment




(cont.)






C0040




C0050




C0190




C0200




C0210




C0220




C0230




C0240




C0250




C0260




C0270




C0280




C0290




C0300



 




 


 


 


 


 


 


 


 


 


 


 


 


 


 


 





















Holdings in related undertakings, including participations




External rating




Nominated ECAI




Credit quality step




Internal rating




Duration




Unit Solvency II price




Unit percentage of par amount Solvency II price




Maturity date






C0310




C0320




C0330




C0340




C0350




C0360




C0370




C0380




C0390





 


 


 


 


 


 


 


 


 





S.06.02.04


List of assets


Information on positions held



















Legal name of the undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Asset ID Code




Asset ID Code type




Portfolio




Fund number




Matching portfolio number




Asset held in unit linked and index linked contracts




Asset pledged as collateral




Country of custody




Custodian




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120



 




 


 


 


 


 


 


 


 


 


 


 


 


 


















Quantity




Par amount




Valuation method




Acquisition value




Total Solvency II amount




Accrued interest






C0130




C0140




C0150




C0160




C0170




C0180





 


 


 


 


 


 








Information on assets



















Asset ID Code




Asset ID Code type




Item Title




Issuer Name




Issuer Code




Type of issuer code




Issuer Sector




Issuer Group




Issuer Group Code




Type of issuer group code




Issuer Country




Currency




(cont.)






C0040




C0050




C0190




C0200




C0210




C0220




C0230




C0240




C0250




C0260




C0270




C0280



 




 


 


 


 


 


 


 


 


 


 


 


 


 























CIC




Infrastructure investment




Participation




External rating




Nominated ECAI




Credit quality step




Internal rating




Duration




Unit Solvency II price




Unit percentage of par amount Solvency II price




Maturity date






C0290




C0300




C0310




C0320




C0330




C0340




C0350




C0360




C0370




C0380




C0390





 


 


 


 


 


 


 


 


 


 


 





S.06.03.01


Collective investment undertakings — look-through approach












Collective Investments Undertaking ID Code




Collective Investments Undertaking ID Code type




Underlying asset category




Country of issue




Currency




Total amount






C0010




C0020




C0030




C0040




C0050




C0060





 


 


 


 


 


 








S.06.03.04


Collective investment undertakings — look-through approach












Collective Investments Undertaking ID Code




Collective Investments Undertaking ID Code type




Underlying asset category




Country of issue




Currency




Total amount






C0010




C0020




C0030




C0040




C0050




C0060





 


 


 


 


 


 








S.07.01.01


Structured products






















Asset ID Code




Asset ID Code type




Collateral type




Type of structured product




Capital protection




Underlying security / index / portfolio




Callable or Putable




Synthetic structured product




Prepayment structured product




Collateral value




Collateral portfolio




Fixed annual return




Variable annual return




Loss given default




Attachment point




Detachment point






C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120




C0130




C0140




C0150




C0160




C0170




C0180




C0190





 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 





S.07.01.04


Structured products

















Legal name of the undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Asset ID Code




Asset ID Code type




Collateral type




Type of structured product




Capital protection




Underlying security / index / portfolio




Callable or Putable




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100



 




 


 


 


 


 


 


 


 


 


 


 





















Synthetic structured product




Prepayment structured product




Collateral value




Collateral portfolio




Fixed annual return




Variable annual return




Loss given default




Attachment point




Detachment point






C0110




C0120




C0130




C0140




C0150




C0160




C0170




C0180




C0190





 


 


 


 


 


 


 


 


 





S.08.01.01


Open derivatives


Information on positions held


















Derivative ID Code




Derivative ID Code type




Portfolio




Fund number




Derivatives held in index-linked and unit-linked contracts




Instrument underlying the derivative




Type of code of asset or liability underlying the derivative




Use of derivative




Delta




Notional amount of the derivative




Buyer / Seller




(cont.)






C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120




C0130




C0140



 




 


 


 


 


 


 


 


 


 


 


 


 























Premium paid to date




Premium received to date




Number of contracts




Contract size




Maximum loss under unwinding event




Swap outflow amount




Swap inflow amount




Initial date




Duration




Solvency II value




Valuation method






C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220




C0230




C0240




C0250





 


 


 


 


 


 


 


 


 


 


 








Information on derivatives


















Derivative ID Code




Derivative ID Code type




Counterparty Name




Counterparty Code




Type of counterparty code




External rating




Nominated ECAI




Credit quality step




Internal rating




Counterparty Group




Counterparty group code




(cont.)






C0040




C0050




C0260




C0270




C0280




C0290




C0300




C0310




C0320




C0330




C0340



 




 


 


 


 


 


 


 


 


 


 


 


 





















Type of counterparty group code




Contract name




Currency




CIC




Trigger value




Unwind trigger of contract




Swap delivered currency




Swap received currency




Maturity date






C0350




C0360




C0370




C0380




C0390




C0400




C0410




C0420




C0430





 


 


 


 


 


 


 


 


 





S.08.01.04


Open derivatives


Information on positions held



















Legal name of the undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Derivative ID Code




Derivative ID Code type




Portfolio




Fund number




Derivatives held in index-linked and unit-linked contracts




Instrument underlying the derivative




Type of code of asset or liability underlying the derivative




Use of derivative




Delta




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120



 




 


 


 


 


 


 


 


 


 


 


 


 


 

























Notional amount of the derivative




Buyer / Seller




Premium paid to date




Premium received to date




Number of contracts




Contract size




Maximum loss under unwinding event




Swap outflow amount




Swap inflow amount




Initial date




Duration




Solvency II value




Valuation method






C0130




C0140




C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220




C0230




C0240




C0250





 


 


 


 


 


 


 


 


 


 


 


 


 








Information on derivatives


















Derivative ID Code




Derivative ID Code type




Counterparty Name




Counterparty Code




Type of counterparty code




External rating




Nominated ECAI




Credit quality step




Internal rating




Counterparty Group




Counterparty group code




(cont.)






C0040




C0050




C0260




C0270




C0280




C0290




C0300




C0310




C0320




C0330




C0340



 




 


 


 


 


 


 


 


 


 


 


 


 





















Type of counterparty group code




Contract name




Currency




CIC




Trigger value




Unwind trigger of contract




Swap delivered currency




Swap received currency




Maturity date






C0350




C0360




C0370




C0380




C0390




C0400




C0410




C0420




C0430





 


 


 


 


 


 


 


 


 





S.08.02.01


Derivatives Transactions


Information on positions held


















Derivative ID Code




Derivative ID Code type




Portfolio




Fund number




Derivatives held in index-linked and unit-linked contracts




Instrument underlying the derivative




Type of code of asset or liability underlying the derivative




Use of derivative




Notional amount of the derivative




Buyer / Seller




Premium paid to date




(cont.)






C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120




C0130




C0140



 




 


 


 


 


 


 


 


 


 


 


 


 





















Premium received to date




Profit and loss to date




Number of contracts




Contract size




Maximum loss under unwinding event




Swap outflow amount




Swap inflow amount




Initial date




Solvency II value






C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220




C0230





 


 


 


 


 


 


 


 


 








Information on derivatives


















Derivative ID Code




Derivative ID Code type




Counterparty Name




Counterparty Code




Type of counterparty code




Counterparty group




Counterparty group code




Type of counterparty group code




Contract name




Currency




CIC




(cont.)






C0040




C0050




C0240




C0250




C0260




C0270




C0280




C0290




C0300




C0310




C0320



 




 


 


 


 


 


 


 


 


 


 


 


 

















Trigger value




Unwind trigger of contract




Swap delivered currency




Swap received currency




Maturity date






C0330




C0340




C0350




C0360




C0370





 


 


 


 


 





S.08.02.04


Derivatives Transactions


Information on positions held


















Legal name of the undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Derivative ID Code




Derivative ID Code type




Portfolio




Fund number




Derivatives held in index-linked and unit-linked contracts




Instrument underlying the derivative




Type of code of asset or liability underlying the derivative




Use of derivative




(cont.)






0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110



 




 


 


 


 


 


 


 


 


 


 


 


 
























Notional amount of the derivative




Buyer / Seller




Premium paid to date




Premium received to date




Profit and loss to date




Number of contracts




Contract size




Maximum loss under unwinding event




Swap outflow amount




Swap inflow amount




Initial date




Solvency II value






C0120




C0130




C0140




C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220




C0230





 


 


 


 


 


 


 


 


 


 


 


 








Information on derivatives


















Derivative ID Code




Derivative ID Code type




Counterparty Name




Counterparty Code




Type of counterparty code




Counterparty group




Counterparty group code




Type of counterparty group code




Contract name




Currency




CIC




(cont.)






C0040




C0050




C0240




C0250




C0260




C0270




C0280




C0290




C0300




C0310




C0320



 




 


 


 


 


 


 


 


 


 


 


 


 

















Trigger value




Unwind trigger of contract




Swap delivered currency




Swap received currency




Maturity date






C0330




C0340




C0350




C0360




C0370





 


 


 


 


 





S.09.01.01


Income/gains and losses in the period














Asset category




Portfolio




Asset held in unit-linked and index-linked contracts




Dividends




Interest




Rent




Net gains and losses




Unrealised gains and losses






C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110





 


 


 


 


 


 


 


 








S.09.01.04


Income/gains and losses in the period

















Legal name of the undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Asset category




Portfolio




Asset held in unit-linked and index-linked contracts




Dividends




Interest




Rent




Net gains and losses




Unrealised gains and losses






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110





 


 


 


 


 


 


 


 


 


 


 








S.10.01.01


Securities lending and repos




















Portfolio




Fund number




Asset category




Counterparty Name




Counterparty code




Type of counterparty code




Counterparty asset category




Assets held in unit-linked and index-linked contracts




Position in the contract




Near leg amount




Far leg amount




Start date




Maturity date




Solvency II Value






C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120




C0130




C0140




C0150




C0160




C0170





 


 


 


 


 


 


 


 


 


 


 


 


 


 





S.10.01.04


Securities lending and repos


















Legal name of the undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Portfolio




Fund number




Asset category




Counterparty Name




Counterparty code




Type of counterparty code




Counterparty asset category




Assets held in unit-linked and index-linked contracts




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110



 




 


 


 


 


 


 


 


 


 


 


 


 


















Position in the contract




Near leg amount




Far leg amount




Start date




Maturity date




Solvency II Value






C0120




C0130




C0140




C0150




C0160




C0170





 


 


 


 


 


 





S.11.01.01


Assets held as collateral


Information on positions held

















Information on the assets held




Information on the asset for which collateral is held






Asset ID Code




Asset ID Code type




Name of counterparty pledging the collateral




Name of the group of the counterparty pledging the collateral




Country of custody




Quantity




Par amount




Valuation method




Total amount




Accrued interest




Type of asset for which the collateral is held






C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120




C0130




C0140





 


 


 


 


 


 


 


 


 


 


 








Information on assets






















Information on the assets held






Asset ID Code




Asset ID Code type




Item Title




Issuer Name




Issuer Code




Type of issuer code




Issuer Sector




Issuer Group name




Issuer Group Code




Type of issuer group code




Issuer Country




Currency




CIC




Unit price




Unit percentage of par amount Solvency II price




Maturity date






C0040




C0050




C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220




C0230




C0240




C0250




C0260




C0270




C0280





 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 





S.11.01.04


Assets held as collateral


Information on positions held



















 


 


 



Information on the assets held




Information on the asset for which collateral is held






Legal name of the undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Asset ID Code




Asset ID Code type




Name of counterparty pledging the collateral




Name of the group of the counterparty pledging the collateral




Country of custody




Quantity




Par amount




Valuation method




Total amount




Accrued interest




Type of asset for which the collateral is held






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120




C0130




C0140





 


 


 


 


 


 


 


 


 


 


 


 


 


 








Information on assets




















Information on the assets held



 





Asset ID Code




Asset ID Code type




Item Title




Issuer Name




Issuer Code




Type of issuer code




Issuer Sector




Issuer Group name




Issuer Group Code




Type of issuer group code




Issuer Country




Currency




CIC




(cont)






C0040




C0050




C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220




C0230




C0240




C0250



 




 


 


 


 


 


 


 


 


 


 


 


 


 


 








Information on the assets held









Unit price




Unit percentage of par amount Solvency II price




Maturity date






C0260




C0270




C0280





 


 


 





S.12.01.01


Life and Health SLT Technical Provisions











 


 


Insurance with profit participation


Index-linked and unit-linked insurance




 


 


 


Contracts without options and guarantees


Contracts with options or guarantees




 


 



C0020




C0030




C0040




C0050






Technical provisions calculated as a whole




R0010



 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0020



 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 





Best Estimate



 


 


 


 


 





Gross Best Estimate




R0030



 


 


 


 




Total recoverables from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default



R0040



 


 


 


 




Recoverables from reinsurance (except SPV and Finite Re) before adjustment for expected losses



R0050



 


 


 


 




Recoverables from SPV before adjustment for expected losses



R0060



 


 


 


 




Recoverables from Finite Re before adjustment for expected losses



R0070



 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0080



 


 


 


 





Best estimate minus recoverables from reinsurance/SPV and Finite Re




R0090



 


 


 


 





Risk Margin




R0100



 


 


 





Amount of the transitional on Technical Provisions



 


 


 


 


 




Technical Provisions calculated as a whole



R0110



 


 


 




Best estimate



R0120



 


 


 


 




Risk margin



R0130



 


 


 





Technical provisions - total




R0200



 


 


 





Technical provisions minus recoverables from reinsurance/SPV and Finite Re - total




R0210



 


 


 





Best Estimate of products with a surrender option




R0220



 


 


 





Gross BE for Cash flow



 


 


 


 


 





Cash out-flows



 


 


 


 


 




Future guaranteed and discretionary benefits



R0230



 


 


 




Future guaranteed benefits



R0240



 


 


 




Future discretionary benefits



R0250



 


 




Future expenses and other cash out-flows



R0260



 


 


 





Cash in-flows



 


 


 


 


 




Future premiums



R0270



 


 


 




Other cash in-flows



R0280



 


 


 





Percentage of gross Best Estimate calculated using approximations




R0290



 


 


 





Surrender value




R0300



 


 


 





Best estimate subject to transitional of the interest rate




R0310



 


 


 




Technical provisions without transitional on interest rate



R0320



 


 


 





Best estimate subject to volatility adjustment




R0330



 


 


 




Technical provisions without volatility adjustment and without others transitional measures



R0340



 


 


 





Best estimate subject to matching adjustment




R0350



 


 


 




Technical provisions without matching adjustment and without all the others



R0360



 


 


 

















 


 


Other life insurance


Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations




 


 


 


Contracts without options and guarantees


Contracts with options or guarantees




 


 



C0060




C0070




C0080




C0090






Technical provisions calculated as a whole




R0010



 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0020



 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 





Best Estimate



 


 


 


 


 





Gross Best Estimate




R0030



 


 


 


 




Total recoverables from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default



R0040



 


 


 


 




Recoverables from reinsurance (except SPV and Finite Re) before adjustment for expected losses



R0050



 


 


 


 




Recoverables from SPV before adjustment for expected losses



R0060



 


 


 


 




Recoverables from Finite Re before adjustment for expected losses



R0070



 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0080



 


 


 


 





Best estimate minus recoverables from reinsurance/SPV and Finite Re




R0090



 


 


 


 





Risk Margin




R0100



 


 


 





Amount of the transitional on Technical Provisions



 


 


 


 


 




Technical Provisions calculated as a whole



R0110



 


 


 




Best estimate



R0120



 


 


 


 




Risk margin



R0130



 


 


 





Technical provisions - total




R0200



 


 


 





Technical provisions minus recoverables from reinsurance/SPV and Finite Re - total




R0210



 


 


 





Best Estimate of products with a surrender option




R0220



 


 


 





Gross BE for Cash flow



 


 


 


 


 





Cash out-flows



 


 


 


 


 




Future guaranteed and discretionary benefits



R0230



 


 


 




Future guaranteed benefits



R0240



 


 


 




Future discretionary benefits



R0250



 




Future expenses and other cash out-flows



R0260



 


 


 





Cash in-flows



 


 


 


 


 




Future premiums



R0270



 


 


 




Other cash in-flows



R0280



 


 


 





Percentage of gross Best Estimate calculated using approximations




R0290



 


 


 





Surrender value




R0300



 


 


 





Best estimate subject to transitional of the interest rate




R0310



 


 


 




Technical provisions without transitional on interest rate



R0320



 


 


 





Best estimate subject to volatility adjustment




R0330



 


 


 




Technical provisions without volatility adjustment and without others transitional measures



R0340



 


 


 





Best estimate subject to matching adjustment




R0350



 


 


 




Technical provisions without matching adjustment and without all the others



R0360



 


 


 

















 


 


Accepted reinsurance




 


 


 


Insurance with profit participation


Index-linked and unit-linked insurance


Other life insurance




 


 



C0100




C0110




C0120




C0130






Technical provisions calculated as a whole




R0010



 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0020



 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 





Best Estimate



 


 


 


 


 





Gross Best Estimate




R0030



 


 


 


 




Total recoverables from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default



R0040



 


 


 


 




Recoverables from reinsurance (except SPV and Finite Re) before adjustment for expected losses



R0050



 


 


 


 




Recoverables from SPV before adjustment for expected losses



R0060



 


 


 


 




Recoverables from Finite Re before adjustment for expected losses



R0070



 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0080



 


 


 


 





Best estimate minus recoverables from reinsurance/SPV and Finite Re




R0090



 


 


 


 





Risk Margin




R0100



 


 


 


 





Amount of the transitional on Technical Provisions



 


 


 


 


 




Technical Provisions calculated as a whole



R0110



 


 


 


 




Best estimate



R0120



 


 


 


 




Risk margin



R0130



 


 


 


 





Technical provisions - total




R0200



 


 


 


 





Technical provisions minus recoverables from reinsurance/SPV and Finite Re - total




R0210



 


 


 


 





Best Estimate of products with a surrender option




R0220



 


 


 


 





Gross BE for Cash flow



 


 


 


 


 





Cash out-flows



 


 


 


 


 




Future guaranteed and discretionary benefits



R0230



 


 


 


 




Future guaranteed benefits



R0240



 


 


 


 




Future discretionary benefits



R0250



 


 


 


 




Future expenses and other cash out-flows



R0260



 


 


 


 





Cash in-flows



 


 


 


 


 




Future premiums



R0270



 


 


 


 




Other cash in-flows



R0280



 


 


 


 





Percentage of gross Best Estimate calculated using approximations




R0290



 


 


 


 





Surrender value




R0300



 


 


 


 





Best estimate subject to transitional of the interest rate




R0310



 


 


 


 




Technical provisions without transitional on interest rate



R0320



 


 


 


 





Best estimate subject to volatility adjustment




R0330



 


 


 


 




Technical provisions without volatility adjustment and without others transitional measures



R0340



 


 


 


 





Best estimate subject to matching adjustment




R0350



 


 


 


 




Technical provisions without matching adjustment and without all the others



R0360



 


 


 


 















 


 


Accepted reinsurance



Total (Life other than health insurance, incl. Unit-Linked)





 


 


Annuities stemming from non-life accepted insurance contracts and relating to insurance obligation other than health insurance obligations




 


 



C0140




C0150






Technical provisions calculated as a whole




R0010



 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0020



 


 





Technical provisions calculated as a sum of BE and RM



 


 


 





Best Estimate



 


 


 





Gross Best Estimate




R0030



 


 




Total recoverables from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default



R0040



 


 




Recoverables from reinsurance (except SPV and Finite Re) before adjustment for expected losses



R0050



 


 




Recoverables from SPV before adjustment for expected losses



R0060



 


 




Recoverables from Finite Re before adjustment for expected losses



R0070



 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0080



 


 





Best estimate minus recoverables from reinsurance/SPV and Finite Re




R0090



 


 





Risk Margin




R0100



 


 





Amount of the transitional on Technical Provisions



 


 


 




Technical Provisions calculated as a whole



R0110



 


 




Best estimate



R0120



 


 




Risk margin



R0130



 


 





Technical provisions - total




R0200



 


 





Technical provisions minus recoverables from reinsurance/SPV and Finite Re - total




R0210



 


 





Best Estimate of products with a surrender option




R0220



 


 





Gross BE for Cash flow



 


 


 





Cash out-flows



 


 


 




Future guaranteed and discretionary benefits



R0230



 


 




Future guaranteed benefits



R0240



 


 




Future discretionary benefits



R0250



 


 




Future expenses and other cash out-flows



R0260



 


 





Cash in-flows



 


 


 




Future premiums



R0270



 


 




Other cash in-flows



R0280



 


 





Percentage of gross Best Estimate calculated using approximations




R0290



 


 





Surrender value




R0300



 


 





Best estimate subject to transitional of the interest rate




R0310



 


 




Technical provisions without transitional on interest rate



R0320



 


 





Best estimate subject to volatility adjustment




R0330



 


 




Technical provisions without volatility adjustment and without others transitional measures



R0340



 


 





Best estimate subject to matching adjustment




R0350



 


 




Technical provisions without matching adjustment and without all the others



R0360



 


 

















 


 


Health insurance (direct business)


Annuities stemming from non-life insurance contracts and relating to health insurance obligations




 


 


 


Contracts without options and guarantees


Contracts with options or guarantees




 


 



C0160




C0170




C0180




C0190






Technical provisions calculated as a whole




R0010



 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0020



 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 





Best Estimate



 


 


 


 


 





Gross Best Estimate




R0030



 


 


 


 




Total recoverables from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default



R0040



 


 


 


 




Recoverables from reinsurance (except SPV and Finite Re) before adjustment for expected losses



R0050



 


 


 


 




Recoverables from SPV before adjustment for expected losses



R0060



 


 


 


 




Recoverables from Finite Re before adjustment for expected losses



R0070



 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0080



 


 


 


 





Best estimate minus recoverables from reinsurance/SPV and Finite Re




R0090



 


 


 


 





Risk Margin




R0100



 


 


 





Amount of the transitional on Technical Provisions



 


 


 


 


 




Technical Provisions calculated as a whole



R0110



 


 


 




Best estimate



R0120



 


 


 


 




Risk margin



R0130



 


 


 





Technical provisions - total




R0200



 


 


 





Technical provisions minus recoverables from reinsurance/SPV and Finite Re - total




R0210



 


 


 





Best Estimate of products with a surrender option




R0220



 


 


 





Gross BE for Cash flow



 


 


 


 


 





Cash out-flows



 


 


 


 


 




Future guaranteed and discretionary benefits



R0230



 


 


 




Future guaranteed benefits



R0240



 


 


 




Future discretionary benefits



R0250



 




Future expenses and other cash out-flows



R0260



 


 


 





Cash in-flows



 


 


 


 


 




Future premiums



R0270



 


 


 




Other cash in-flows



R0280



 


 


 





Percentage of gross Best Estimate calculated using approximations




R0290



 


 


 





Surrender value




R0300



 


 


 





Best estimate subject to transitional of the interest rate




R0310



 


 


 




Technical provisions without transitional on interest rate



R0320



 


 


 





Best estimate subject to volatility adjustment




R0330



 


 


 




Technical provisions without volatility adjustment and without others transitional measures



R0340



 


 


 





Best estimate subject to matching adjustment




R0350



 


 


 




Technical provisions without matching adjustment and without all the others



R0360



 


 


 















 


 


Health reinsurance (reinsurance accepted)



Total (Health similar to life insurance)





 


 




 


 



C0200




C0210






Technical provisions calculated as a whole




R0010



 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0020



 


 





Technical provisions calculated as a sum of BE and RM



 


 


 





Best Estimate



 


 


 





Gross Best Estimate




R0030



 


 




Total recoverables from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default



R0040



 


 




Recoverables from reinsurance (except SPV and Finite Re) before adjustment for expected losses



R0050



 


 




Recoverables from SPV before adjustment for expected losses



R0060



 


 




Recoverables from Finite Re before adjustment for expected losses



R0070



 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0080



 


 





Best estimate minus recoverables from reinsurance/SPV and Finite Re




R0090



 


 





Risk Margin




R0100



 


 





Amount of the transitional on Technical Provisions



 


 


 




Technical Provisions calculated as a whole



R0110



 


 




Best estimate



R0120



 


 




Risk margin



R0130



 


 





Technical provisions - total




R0200



 


 





Technical provisions minus recoverables from reinsurance/SPV and Finite Re - total




R0210



 


 





Best Estimate of products with a surrender option




R0220



 


 





Gross BE for Cash flow



 


 


 





Cash out-flows



 


 


 




Future guaranteed and discretionary benefits



R0230



 


 




Future guaranteed benefits



R0240



 


 




Future discretionary benefits



R0250



 




Future expenses and other cash out-flows



R0260



 


 





Cash in-flows



 


 


 




Future premiums



R0270



 


 




Other cash in-flows



R0280



 


 





Percentage of gross Best Estimate calculated using approximations




R0290



 


 





Surrender value




R0300



 


 





Best estimate subject to transitional of the interest rate




R0310



 


 




Technical provisions without transitional on interest rate



R0320



 


 





Best estimate subject to volatility adjustment




R0330



 


 




Technical provisions without volatility adjustment and without others transitional measures



R0340



 


 





Best estimate subject to matching adjustment




R0350



 


 




Technical provisions without matching adjustment and without all the others



R0360



 


 





S.12.01.02


Life and Health SLT Technical Provisions
















 


 


Insurance with profit participation


Index-linked and unit-linked insurance


Other life insurance


Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations


 




 


 


 


Contracts without options and guarantees


Contracts with options or guarantees


 


Contracts without options and guarantees


Contracts with options or guarantees



(cont.)





 


 



C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090



 





Technical provisions calculated as a whole




R0010



 


 


 


 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0020



 


 


 


 


 


 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 


 


 


 


 


 





Best Estimate



 


 


 


 


 


 


 


 


 


 





Gross Best Estimate




R0030



 


 


 


 


 


 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0080



 


 


 


 


 


 


 


 


 




Best estimate minus recoverables from reinsurance/SPV and Finite Re — total



R0090



 


 


 


 


 


 


 


 


 





Risk Margin




R0100



 


 


 


 


 


 


 







Amount of the transitional on Technical Provisions



 


 


 


 


 


 


 


 


 


 




Technical Provisions calculated as a whole



R0110



 


 


 


 


 


 


 




Best estimate



R0120



 


 


 


 


 


 


 


 


 




Risk margin



R0130



 


 


 


 


 


 


 





Technical provisions — total




R0200



 


 


 


 


 


 


 





















 


 


Accepted reinsurance



Total (Life other than health insurance, incl. Unit-Linked)



Health insurance (direct business)


Annuities stemming from non-life insurance contracts and relating to health insurance obligations


Health reinsurance (reinsurance accepted)



Total (Health similar to life insurance)





 


 


 


Contracts without options and guarantees


Contracts with options or guarantees




 


 



C0100




C0150




C0160




C0170




C0180




C0190




C0200




C0210






Technical provisions calculated as a whole




R0010



 


 


 


 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0020



 


 


 


 


 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 


 


 


 


 





Best Estimate



 


 


 


 


 


 


 


 


 





Gross Best Estimate




R0030



 


 


 


 


 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0080



 


 


 


 


 


 


 


 




Best estimate minus recoverables from reinsurance/SPV and Finite Re — total



R0090



 


 


 


 


 


 


 


 





Risk Margin




R0100



 


 


 


 


 


 


 





Amount of the transitional on Technical Provisions



 


 


 


 


 


 


 


 


 




Technical Provisions calculated as a whole



R0110



 


 


 


 


 


 


 




Best estimate



R0120



 


 


 


 


 


 


 


 




Risk margin



R0130



 


 


 


 


 


 


 





Technical provisions — total




R0200



 


 


 


 


 


 


 





SR.12.01.01


Life and Health SLT Technical Provisions








Ring Fenced Fund/Matching adjustment portfolio or remaining part



Z0020



 




Fund/Portfolio number



Z0030



 






















 


 


Insurance with profit participation


Index-linked and unit-linked insurance


Other life insurance


Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations


 




 


 


 


Contracts without options and guarantees


Contracts with options or guarantees


 


Contracts without options and guarantees


Contracts with options or guarantees



(cont.)





 


 



C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090



 





Technical provisions calculated as a whole




R0010



 


 


 


 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0020



 


 


 


 


 


 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 


 


 


 


 


 





Best Estimate



 


 


 


 


 


 


 


 


 


 





Gross Best Estimate




R0030



 


 


 


 


 


 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0080



 


 


 


 


 


 


 


 


 




Best estimate minus recoverables from reinsurance/SPV and Finite Re — total



R0090



 


 


 


 


 


 


 


 


 





Risk Margin




R0100



 


 


 


 


 


 


 







Amount of the transitional on Technical Provisions



 


 


 


 


 


 


 


 


 


 




Risk margin



R0130



 


 


 


 


 


 


 




Best estimate



R0120



 


 


 


 


 


 


 


 


 




Technical Provisions calculated as a whole



R0110



 


 


 


 


 


 


 





Technical provisions — total




R0200



 


 


 


 


 


 


 





















 


 


Accepted reinsurance



Total (Life other than health insurance, including Unit-Linked)



Health insurance (direct business)


Annuities stemming from non-life insurance contracts and relating to health insurance obligations


Health reinsurance (reinsurance accepted)



Total (Health similar to life insurance)





 


 


 


Contracts without options and guarantees


Contracts with options or guarantees




 


 



C0100




C0150




C0160




C0170




C0180




C0190




C0200




C0210






Technical provisions calculated as a whole




R0010



 


 


 


 


 


 


 


 





Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole



R0020



 


 


 


 


 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 


 


 


 


 





Best Estimate



 


 


 


 


 


 


 


 


 





Gross Best Estimate




R0030



 


 


 


 


 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0080



 


 


 


 


 


 


 


 




Best estimate minus recoverables from reinsurance/SPV and Finite Re — total



R0090



 


 


 


 


 


 


 


 





Risk Margin




R0100



 


 


 


 


 


 


 


 







Amount of the transitional on Technical Provisions



 


 


 


 


 


 


 


 


 




Technical Provisions calculated as a whole



R0110



 


 


 


 


 


 


 


 




Best estimate



R0120



 


 


 


 


 


 


 


 




Risk margin



R0130



 


 


 


 


 


 


 


 





Technical provisions — total




R0200



 


 


 


 


 


 


 


 





S.12.02.01


Life and Health SLT Technical Provisions — by country


Gross TP calculated as a whole and Gross BE for different countries















Geographical zone


 


 


Insurance with profit participation


Index-linked and unit-linked insurance


Other life insurance


Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations


Accepted reinsurance



Total (Life other than health insurance, including Unit-Linked)




(cont.)





 


 


 



C0020




C0030




C0060




C0090




C0100




C0150



 




Home country



R0010



 


 


 


 


 


 


 


 




EEA countries outside the materiality threshold — not reported by country



R0020



 


 


 


 


 


 


 


 




Non-EEA countries outside the materiality threshold — not reported by country



R0030



 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 


 




By country


 



C0010



 


 


 


 


 


 


 




Country 1



R0040



 


 


 


 


 


 


 


 




…


…


 


 


 


 


 


 


 


 


















Geographical zone


 


 


Health insurance (direct business)


Annuities stemming from non-life insurance contracts and relating to health insurance obligations


Health reinsurance (reinsurance accepted)



Total (Health similar to life insurance)





 


 


 



C0160




C0190




C0200




C0210





Home country



R0010



 


 


 


 


 




EEA countries outside the materiality threshold — not reported by country



R0020



 


 


 


 


 




Non-EEA countries outside the materiality threshold — not reported by country



R0030



 


 


 


 


 




 


 


 


 


 


 


 




By country


 



C0010



 


 


 


 




Country 1



R0040



 


 


 


 


 




…


…


 


 


 


 


 





S.13.01.01


Projection of future gross cash flows















 


 



Insurance with profit participation




Index linked and unit-linked insurance





 


 



Cash out-flows




Cash in-flows




Cash out-flows




Cash in-flows





 


 



Future Benefits




Future expenses and other cash out-flows




Future premiums




Other cash in-flows




Future Benefits




Future expenses and other cash out-flows




Future premiums




Other cash in-flows





 


 



C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080






Year (projection of undiscounted expected cash-flows)



 


 


 


 


 


 


 


 


 




1



R0010



 


 


 


 


 


 


 


 




2



R0020



 


 


 


 


 


 


 


 




3



R0030



 


 


 


 


 


 


 


 




4



R0040



 


 


 


 


 


 


 


 




5



R0050



 


 


 


 


 


 


 


 




6



R0060



 


 


 


 


 


 


 


 




7



R0070



 


 


 


 


 


 


 


 




8



R0080



 


 


 


 


 


 


 


 




9



R0090



 


 


 


 


 


 


 


 




10



R0100



 


 


 


 


 


 


 


 




11



R0110



 


 


 


 


 


 


 


 




12



R0120



 


 


 


 


 


 


 


 




13



R0130



 


 


 


 


 


 


 


 




14



R0140



 


 


 


 


 


 


 


 




15



R0150



 


 


 


 


 


 


 


 




16



R0160



 


 


 


 


 


 


 


 




17



R0170



 


 


 


 


 


 


 


 




18



R0180



 


 


 


 


 


 


 


 




19



R0190



 


 


 


 


 


 


 


 




20



R0200



 


 


 


 


 


 


 


 




21



R0210



 


 


 


 


 


 


 


 




22



R0220



 


 


 


 


 


 


 


 




23



R0230



 


 


 


 


 


 


 


 




24



R0240



 


 


 


 


 


 


 


 




25



R0250



 


 


 


 


 


 


 


 




26



R0260



 


 


 


 


 


 


 


 




27



R0270



 


 


 


 


 


 


 


 




28



R0280



 


 


 


 


 


 


 


 




29



R0290



 


 


 


 


 


 


 


 




30



R0300



 


 


 


 


 


 


 


 




31-40



R0310



 


 


 


 


 


 


 


 




41-50



R0320



 


 


 


 


 


 


 


 




51 & after



R0330



 


 


 


 


 


 


 


 





















 


 



Other life insurance




Annuities stemming from non-life contracts





 


 



Cash out-flows




Cash in-flows




Cash out-flows




Cash in-flows





 


 



Future Benefits




Future expenses and other cash out-flows




Future premiums




Other cash in-flows




Future Benefits




Future expenses and other cash out-flows




Future premiums




Other cash in-flows





 


 



C0090




C0100




C0110




C0120




C0130




C0140




C0150




C0160






Year (projection of undiscounted expected cash-flows)



 


 


 


 


 


 


 


 


 




1



R0010



 


 


 


 


 


 


 


 




2



R0020



 


 


 


 


 


 


 


 




3



R0030



 


 


 


 


 


 


 


 




4



R0040



 


 


 


 


 


 


 


 




5



R0050



 


 


 


 


 


 


 


 




6



R0060



 


 


 


 


 


 


 


 




7



R0070



 


 


 


 


 


 


 


 




8



R0080



 


 


 


 


 


 


 


 




9



R0090



 


 


 


 


 


 


 


 




10



R0100



 


 


 


 


 


 


 


 




11



R0110



 


 


 


 


 


 


 


 




12



R0120



 


 


 


 


 


 


 


 




13



R0130



 


 


 


 


 


 


 


 




14



R0140



 


 


 


 


 


 


 


 




15



R0150



 


 


 


 


 


 


 


 




16



R0160



 


 


 


 


 


 


 


 




17



R0170



 


 


 


 


 


 


 


 




18



R0180



 


 


 


 


 


 


 


 




19



R0190



 


 


 


 


 


 


 


 




20



R0200



 


 


 


 


 


 


 


 




21



R0210



 


 


 


 


 


 


 


 




22



R0220



 


 


 


 


 


 


 


 




23



R0230



 


 


 


 


 


 


 


 




24



R0240



 


 


 


 


 


 


 


 




25



R0250



 


 


 


 


 


 


 


 




26



R0260



 


 


 


 


 


 


 


 




27



R0270



 


 


 


 


 


 


 


 




28



R0280



 


 


 


 


 


 


 


 




29



R0290



 


 


 


 


 


 


 


 




30



R0300



 


 


 


 


 


 


 


 




31-40



R0310



 


 


 


 


 


 


 


 




41-50



R0320



 


 


 


 


 


 


 


 




51 & after



R0330



 


 


 


 


 


 


 


 





















 


 



Accepted reinsurance




Health insurance





 


 



Cash out-flows




Cash in-flows




Cash out-flows




Cash in-flows





 


 



Future Benefits




Future expenses and other cash out-flows




Future premiums




Other cash in-flows




Future Benefits




Future expenses and other cash out-flows




Future premiums




Other cash in-flows





 


 



C0170




C0180




C0190




C0200




C0210




C0220




C0230




C0240





Year (projection of undiscounted expected cash-flows)


 


 


 


 


 


 


 


 


 




1



R0010



 


 


 


 


 


 


 


 




2



R0020



 


 


 


 


 


 


 


 




3



R0030



 


 


 


 


 


 


 


 




4



R0040



 


 


 


 


 


 


 


 




5



R0050



 


 


 


 


 


 


 


 




6



R0060



 


 


 


 


 


 


 


 




7



R0070



 


 


 


 


 


 


 


 




8



R0080



 


 


 


 


 


 


 


 




9



R0090



 


 


 


 


 


 


 


 




10



R0100



 


 


 


 


 


 


 


 




11



R0110



 


 


 


 


 


 


 


 




12



R0120



 


 


 


 


 


 


 


 




13



R0130



 


 


 


 


 


 


 


 




14



R0140



 


 


 


 


 


 


 


 




15



R0150



 


 


 


 


 


 


 


 




16



R0160



 


 


 


 


 


 


 


 




17



R0170



 


 


 


 


 


 


 


 




18



R0180



 


 


 


 


 


 


 


 




19



R0190



 


 


 


 


 


 


 


 




20



R0200



 


 


 


 


 


 


 


 




21



R0210



 


 


 


 


 


 


 


 




22



R0220



 


 


 


 


 


 


 


 




23



R0230



 


 


 


 


 


 


 


 




24



R0240



 


 


 


 


 


 


 


 




25



R0250



 


 


 


 


 


 


 


 




26



R0260



 


 


 


 


 


 


 


 




27



R0270



 


 


 


 


 


 


 


 




28



R0280



 


 


 


 


 


 


 


 




29



R0290



 


 


 


 


 


 


 


 




30



R0300



 


 


 


 


 


 


 


 




31-40



R0310



 


 


 


 


 


 


 


 




41-50



R0320



 


 


 


 


 


 


 


 




51 & after



R0330



 


 


 


 


 


 


 


 


















 


 



Health reinsurance




Total recoverable from reinsurance (after the adjustment)





 


 



Cash out-flows




Cash in-flows





 


 



Future Benefits




Future expenses and other cash out-flows




Future premiums




Other cash in-flows





 


 



C0250




C0260




C0270




C0280




C0290






Year (projection of undiscounted expected cash-flows)



 


 


 


 


 


 




1



R0010



 


 


 


 


 




2



R0020



 


 


 


 


 




3



R0030



 


 


 


 


 




4



R0040



 


 


 


 


 




5



R0050



 


 


 


 


 




6



R0060



 


 


 


 


 




7



R0070



 


 


 


 


 




8



R0080



 


 


 


 


 




9



R0090



 


 


 


 


 




10



R0100



 


 


 


 


 




11



R0110



 


 


 


 


 




12



R0120



 


 


 


 


 




13



R0130



 


 


 


 


 




14



R0140



 


 


 


 


 




15



R0150



 


 


 


 


 




16



R0160



 


 


 


 


 




17



R0170



 


 


 


 


 




18



R0180



 


 


 


 


 




19



R0190



 


 


 


 


 




20



R0200



 


 


 


 


 




21



R0210



 


 


 


 


 




22



R0220



 


 


 


 


 




23



R0230



 


 


 


 


 




24



R0240



 


 


 


 


 




25



R0250



 


 


 


 


 




26



R0260



 


 


 


 


 




27



R0270



 


 


 


 


 




28



R0280



 


 


 


 


 




29



R0290



 


 


 


 


 




30



R0300



 


 


 


 


 




31-40



R0310



 


 


 


 


 




41-50



R0320



 


 


 


 


 




51 & after



R0330



 


 


 


 


 





S.14.01.01


Life obligations analysis


Portfolio














Product ID code




Fund number




Line of Business




Number of contracts at the end of the year




Number of new contracts during year




Total amount of written premiums




Total amount of claims paid during year




Country






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080





 


 


 


 


 


 


 


 








Characterictics of product














Product ID code




Product classification




Type of product




Product denomination




Product still commercialised?




Type of premium




Use of financial instrument for replication?




Number of HRGs in products






C0090




C0100




C0110




C0120




C0130




C0140




C0150




C0160





 


 


 


 


 


 


 


 








Information on Homogeneous risk groups











HRG code




Best Estimate




Capital-at-risk




Surrender value




Annualised guaranteed rate (over average duration of guarantee)






C0170




C0180




C0190




C0200




C0210





 


 


 


 


 








Information on products and homogeneous risk groups








Product ID code




HRG code






C0220




C0230





 


 





S.15.01.01


Description of the guarantees of variable annuities














Product ID code




Product Denomination




Description of the product




Initial date of guarantee




Final date of guarantee




Type of guarantee




Guareanteed level




Description of the guarantee






C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110





 


 


 


 


 


 


 


 








S.15.01.04


Description of the guarantees of variable annuities

















Legal name of the undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Product ID code




Product Denomination




Description of the product




Initial date of guarantee




Final date of guarantee




Type of guarantee




Guareanteed level




Description of the guarantee






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110





A1


 


 


 


 


 


 


 


 


 


 








S.15.02.01


Hedging of guarantees of variable annuities

















Product ID code




Product Denomination




Type of hedging




Delta hedged




Rho hedged




Gamma hedged




Vega hedged




FX hedged




Other hedged risks




Economic result without hedging




Economic result with hedging






C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120




C0130




C0140





 


 


 


 


 


 


 


 


 


 


 





S.15.02.04


Hedging of guarantees of variable annuities















Legal name of the undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Product ID code




Product Denomination




Type of hedging




Delta hedged




Rho hedged




(cont)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080



 




 


 


 


 


 


 


 


 


 


















Gamma hedged




Vega hedged




FX hedged




Other hedged risks




Economic result without hedging




Economic result with hedging






C0090




C0100




C0110




C0120




C0130




C0140





 


 


 


 


 


 





S.16.01.01


Information on annuities stemming from Non-Life Insurance obligations








The related non-life line of business



Z0010



 




Accident year / Underwriting year



Z0020



 




Currency



Z0030



 




Currency conversion



Z0040



 




 


 


 





Information on year N:



 



C0010





The average interest rate



R0010



 




The average duration of the obligations



R0020



 




The weighted average age of the beneficiaries



R0030



 








Annuities information















Year



 



Undiscounted annuity claims provisions at the start of year N




Undiscounted annuity claims provisions set up during year N




Annuity payments paid during year N




Undiscounted annuity claims provisions at the end of year N




Number of annuities obligations at the end of year N




Best Estimate for annuity claims provisions at the end of year N (discounted basis)




Undiscounted development result





 


 



C0020




C0030




C0040




C0050




C0060




C0070




C0080





Prior years



R0040



 


 


 


 


 


 


 




N-14



R0050



 


 


 


 


 


 


 




N-13



R0060



 


 


 


 


 


 


 




N-12



R0070



 


 


 


 


 


 


 




N-11



R0080



 


 


 


 


 


 


 




N-10



R0090



 


 


 


 


 


 


 




N-9



R0100



 


 


 


 


 


 


 




N-8



R0110



 


 


 


 


 


 


 




N-7



R0120



 


 


 


 


 


 


 




N-6



R0130



 


 


 


 


 


 


 




N-5



R0140



 


 


 


 


 


 


 




N-4



R0150



 


 


 


 


 


 


 




N-3



R0160



 


 


 


 


 


 


 




N-2



R0170



 


 


 


 


 


 


 




N-1



R0180



 


 


 


 


 


 


 




N



R0190



 


 


 


 


 


 


 




Total



R0200



 


 


 


 


 


 


 





S.17.01.01


Non-life Technical Provisions













 


 



Direct business and accepted proportional reinsurance





 


 



Medical expense insurance




Income protection insurance




Workers' compensation insurance




Motor vehicle liability insurance




Other motor insurance




Marine, aviation and transport insurance





 


 



C0020




C0030




C0040




C0050




C0060




C0070








Technical provisions calculated as a whole




R0010



 


 


 


 


 


 




Direct business



R0020



 


 


 


 


 


 




Accepted proportional reinsurance business



R0030



 


 


 


 


 


 




Accepted non-proportional reinsurance



R0040



 


 


 


 


 


 





Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole




R0050



 


 


 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 


 


 





Best estimate



 


 


 


 


 


 


 





Premium provisions



 


 


 


 


 


 


 






Gross — Total



R0060



 


 


 


 


 


 




Gross — direct business



R0070



 


 


 


 


 


 




Gross — accepted proportional reinsurance business



R0080



 


 


 


 


 


 




Gross — accepted non-proportional reinsurance business



R0090



 


 


 


 


 


 






Total recoverable from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default



R0100



 


 


 


 


 


 




Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses



R0110



 


 


 


 


 


 




Recoverables from SPV before adjustment for expected losses



R0120



 


 


 


 


 


 




Recoverables from Finite Reinsurance before adjustment for expected losses



R0130



 


 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0140



 


 


 


 


 


 





Net Best Estimate of Premium Provisions




R0150



 


 


 


 


 


 





Claims provisions



 


 


 


 


 


 


 






Gross — Total



R0160



 


 


 


 


 


 




Gross — direct business



R0170



 


 


 


 


 


 




Gross — accepted proportional reinsurance business



R0180



 


 


 


 


 


 




Gross — accepted non-proportional reinsurance business



R0190



 


 


 


 


 


 



















 


 



Direct business and accepted proportional reinsurance





 


 



Fire and other damage to property insurance




General liability insurance




Credit and suretyship insurance




Legal expenses insurance




Assistance




Miscellaneous financial loss





 


 



C0080




C0090




C0100




C0110




C0120




C0130








Technical provisions calculated as a whole




R0010



 


 


 


 


 


 




Direct business



R0020



 


 


 


 


 


 




Accepted proportional reinsurance business



R0030



 


 


 


 


 


 




Accepted non-proportional reinsurance



R0040



 


 


 


 


 


 





Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole




R0050



 


 


 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 


 


 





Best estimate



 


 


 


 


 


 


 





Premium provisions



 


 


 


 


 


 


 






Gross — Total



R0060



 


 


 


 


 


 




Gross — direct business



R0070



 


 


 


 


 


 




Gross — accepted proportional reinsurance business



R0080



 


 


 


 


 


 




Gross — accepted non-proportional reinsurance business



R0090



 


 


 


 


 


 






Total recoverable from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default



R0100



 


 


 


 


 


 




Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses



R0110



 


 


 


 


 


 




Recoverables from SPV before adjustment for expected losses



R0120



 


 


 


 


 


 




Recoverables from Finite Reinsurance before adjustment for expected losses



R0130



 


 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0140



 


 


 


 


 


 





Net Best Estimate of Premium Provisions




R0150



 


 


 


 


 


 





Claims provisions



 


 


 


 


 


 


 






Gross — Total



R0160



 


 


 


 


 


 




Gross — direct business



R0170



 


 


 


 


 


 




Gross — accepted proportional reinsurance business



R0180



 


 


 


 


 


 




Gross — accepted non-proportional reinsurance business



R0190



 


 


 


 


 


 


















 


 



Accepted non-proportional reinsurance




Total Non-Life obligation





 


 



Non-proportional health reinsurance




Non-proportional casualty reinsurance




Non-proportional marine, aviation and transport reinsurance




Non-proportional property reinsurance





 


 



C0140




C0150




C0160




C0170




C0180








Technical provisions calculated as a whole




R0010



 


 


 


 


 




Direct business



R0020



 


 


 


 


 




Accepted proportional reinsurance business



R0030



 


 


 


 


 




Accepted non-proportional reinsurance



R0040



 


 


 


 


 





Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole




R0050



 


 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 


 





Best estimate



 


 


 


 


 


 





Premium provisions



 


 


 


 


 


 






Gross — Total



R0060



 


 


 


 


 




Gross — direct business



R0070



 


 


 


 


 




Gross — accepted proportional reinsurance business



R0080



 


 


 


 


 




Gross — accepted non-proportional reinsurance business



R0090



 


 


 


 


 






Total recoverable from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default



R0100



 


 


 


 


 




Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses



R0110



 


 


 


 


 




Recoverables from SPV before adjustment for expected losses



R0120



 


 


 


 


 




Recoverables from Finite Reinsurance before adjustment for expected losses



R0130



 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0140



 


 


 


 


 





Net Best Estimate of Premium Provisions




R0150



 


 


 


 


 





Claims provisions



 


 


 


 


 


 






Gross — Total



R0160



 


 


 


 


 




Gross — direct business



R0170



 


 


 


 


 




Gross — accepted proportional reinsurance business



R0180



 


 


 


 


 




Gross — accepted non-proportional reinsurance business



R0190



 


 


 


 


 



















 


 



Direct business and accepted proportional reinsurance





 


 



Medical expense insurance




Income protection insurance




Workers' compensation insurance




Motor vehicle liability insurance




Other motor insurance




Marine, aviation and transport insurance





 


 



C0020




C0030




C0040




C0050




C0060




C0070







Total recoverable from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default



R0200



 


 


 


 


 


 




Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses



R0210



 


 


 


 


 


 




Recoverables from SPV before adjustment for expected losses



R0220



 


 


 


 


 


 




Recoverables from Finite Reinsurance before adjustment for expected losses



R0230



 


 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0240



 


 


 


 


 


 





Net Best Estimate of Claims Provisions




R0250



 


 


 


 


 


 





Total Best estimate — gross




R0260



 


 


 


 


 


 





Total Best estimate — net




R0270



 


 


 


 


 


 





Risk margin




R0280



 


 


 


 


 


 







Amount of the transitional on Technical Provisions



 


 


 


 


 


 


 




TP as a whole



R0290



 


 


 


 


 


 




Best estimate



R0300



 


 


 


 


 


 




Risk margin



R0310



 


 


 


 


 


 





Technical provisions — total



 


 


 


 


 


 


 




Technical provisions — total



R0320



 


 


 


 


 


 




Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total



R0330



 


 


 


 


 


 




Technical provisions minus recoverables from reinsurance/SPV and Finite Re- total



R0340



 


 


 


 


 


 





Line of Business: further segmentation (Homogeneous Risk Groups)



 


 


 


 


 


 


 




Premium provisions — Total number of homogeneous risk groups



R0350



 


 


 


 


 


 




Claims provisions — Total number of homogeneous risk groups



R0360



 


 


 


 


 


 





Cash-flows of the Best estimate of Premium Provisions (Gross)



 


 


 


 


 


 


 







Cash out-flows



 


 


 


 


 


 


 




Future benefits and claims



R0370



 


 


 


 


 


 




Future expenses and other cash-out flows



R0380



 


 


 


 


 


 







Cash in-flows



 


 


 


 


 


 


 




Future premiums



R0390



 


 


 


 


 


 




Other cash-in flows (incl. Recoverable from salvages and subrogations)



R0400



 


 


 


 


 


 



















 


 



Direct business and accepted proportional reinsurance





 


 



Fire and other damage to property insurance




General liability insurance




Credit and suretyship insurance




Legal expenses insurance




Assistance




Miscellaneous financial loss





 


 



C0080




C0090




C0100




C0110




C0120




C0130







Total recoverable from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default



R0200



 


 


 


 


 


 




Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses



R0210



 


 


 


 


 


 




Recoverables from SPV before adjustment for expected losses



R0220



 


 


 


 


 


 




Recoverables from Finite Reinsurance before adjustment for expected losses



R0230



 


 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0240



 


 


 


 


 


 





Net Best Estimate of Claims Provisions




R0250



 


 


 


 


 


 





Total Best estimate — gross




R0260



 


 


 


 


 


 





Total Best estimate — net




R0270



 


 


 


 


 


 





Risk margin




R0280



 


 


 


 


 


 







Amount of the transitional on Technical Provisions



 


 


 


 


 


 


 




TP as a whole



R0290



 


 


 


 


 


 




Best estimate



R0300



 


 


 


 


 


 




Risk margin



R0310



 


 


 


 


 


 





Technical provisions — total



 


 


 


 


 


 


 




Technical provisions — total



R0320



 


 


 


 


 


 




Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total



R0330



 


 


 


 


 


 




Technical provisions minus recoverables from reinsurance/SPV and Finite Re- total



R0340



 


 


 


 


 


 





Line of Business: further segmentation (Homogeneous Risk Groups)



 


 


 


 


 


 


 




Premium provisions — Total number of homogeneous risk groups



R0350



 


 


 


 


 


 




Claims provisions — Total number of homogeneous risk groups



R0360



 


 


 


 


 


 





Cash-flows of the Best estimate of Premium Provisions (Gross)



 


 


 


 


 


 


 







Cash out-flows



 


 


 


 


 


 


 




Future benefits and claims



R0370



 


 


 


 


 


 




Future expenses and other cash-out flows



R0380



 


 


 


 


 


 







Cash in-flows



 


 


 


 


 


 


 




Future premiums



R0390



 


 


 


 


 


 




Other cash-in flows (incl. Recoverable from salvages and subrogations)



R0400



 


 


 


 


 


 


















 


 



Accepted non-proportional reinsurance




Total Non-Life obligation





 


 



Non-proportional health reinsurance




Non-proportional casualty reinsurance




Non-proportional marine, aviation and transport reinsurance




Non-proportional property reinsurance





 


 



C0140




C0150




C0160




C0170




C0180







Total recoverable from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default



R0200



 


 


 


 


 




Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses



R0210



 


 


 


 


 




Recoverables from SPV before adjustment for expected losses



R0220



 


 


 


 


 




Recoverables from Finite Reinsurance before adjustment for expected losses



R0230



 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0240



 


 


 


 


 





Net Best Estimate of Claims Provisions




R0250



 


 


 


 


 





Total Best estimate — gross




R0260



 


 


 


 


 





Total Best estimate — net




R0270



 


 


 


 


 





Risk margin




R0280



 


 


 


 


 







Amount of the transitional on Technical Provisions



 


 


 


 


 


 




TP as a whole



R0290



 


 


 


 


 




Best estimate



R0300



 


 


 


 


 




Risk margin



R0310



 


 


 


 


 





Technical provisions — total



 


 


 


 


 


 




Technical provisions — total



R0320



 


 


 


 


 




Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total



R0330



 


 


 


 


 




Technical provisions minus recoverables from reinsurance/SPV and Finite Re- total



R0340



 


 


 


 


 





Line of Business: further segmentation (Homogeneous Risk Groups)



 


 


 


 


 


 




Premium provisions — Total number of homogeneous risk groups



R0350



 


 


 


 


 




Claims provisions — Total number of homogeneous risk groups



R0360



 


 


 


 


 





Cash-flows of the Best estimate of Premium Provisions (Gross)



 


 


 


 


 


 







Cash out-flows



 


 


 


 


 


 




Future benefits and claims



R0370



 


 


 


 


 




Future expenses and other cash-out flows



R0380



 


 


 


 


 







Cash in-flows



 


 


 


 


 


 




Future premiums



R0390



 


 


 


 


 




Other cash-in flows (incl. Recoverable from salvages and subrogations)



R0400



 


 


 


 


 



















 


 



Direct business and accepted proportional reinsurance





 


 



Medical expense insurance




Income protection insurance




Workers' compensation insurance




Motor vehicle liability insurance




Other motor insurance




Marine, aviation and transport insurance





 


 



C0020




C0030




C0040




C0050




C0060




C0070






Cash-flows of the Best estimate of Claims Provisions (Gross)



 


 


 


 


 


 


 







Cash out-flows



 


 


 


 


 


 


 




Future benefits and claims



R0410



 


 


 


 


 


 




Future expenses and other cash-out flows



R0420



 


 


 


 


 


 







Cash in-flows



 


 


 


 


 


 


 




Future premiums



R0430



 


 


 


 


 


 




Other cash-in flows (incl. Recoverable from salvages and subrogations)



R0440



 


 


 


 


 


 





Percentage of gross Best Estimate calculated using approximations




R0450



 


 


 


 


 


 





Best estimate subject to transitional of the interest rate




R0460



 


 


 


 


 


 




Technical provisions without transitional on interest rate



R0470



 


 


 


 


 


 





Best estimate subject to volatility adjustment




R0480



 


 


 


 


 


 




Technical provisions without volatility adjustment and without others transitional measures



R0490



 


 


 


 


 


 



















 


 



Direct business and accepted proportional reinsurance





 


 



Fire and other damage to property insurance




General liability insurance




Credit and suretyship insurance




Legal expenses insurance




Assistance




Miscellaneous financial loss





 


 



C0080




C0090




C0100




C0110




C0120




C0130






Cash-flows of the Best estimate of Claims Provisions (Gross)



 


 


 


 


 


 


 







Cash out-flows



 


 


 


 


 


 


 




Future benefits and claims



R0410



 


 


 


 


 


 




Future expenses and other cash-out flows



R0420



 


 


 


 


 


 







Cash in-flows



 


 


 


 


 


 


 




Future premiums



R0430



 


 


 


 


 


 




Other cash-in flows (incl. Recoverable from salvages and subrogations)



R0440



 


 


 


 


 


 





Percentage of gross Best Estimate calculated using approximations




R0450



 


 


 


 


 


 





Best estimate subject to transitional of the interest rate




R0460



 


 


 


 


 


 




Technical provisions without transitional on interest rate



R0470



 


 


 


 


 


 





Best estimate subject to volatility adjustment




R0480



 


 


 


 


 


 




Technical provisions without volatility adjustment and without others transitional measures



R0490



 


 


 


 


 


 


















 


 



Accepted non-proportional reinsurance




Total Non-Life obligation





 


 



Non-proportional health reinsurance




Non-proportional casualty reinsurance




Non-proportional marine, aviation and transport reinsurance




Non-proportional property reinsurance





 


 



C0140




C0150




C0160




C0170




C0180






Cash-flows of the Best estimate of Claims Provisions (Gross)



 


 


 


 


 


 







Cash out-flows



 


 


 


 


 


 




Future benefits and claims



R0410



 


 


 


 


 




Future expenses and other cash-out flows



R0420



 


 


 


 


 







Cash in-flows



 


 


 


 


 


 




Future premiums



R0430



 


 


 


 


 




Other cash-in flows (incl. Recoverable from salvages and subrogations)



R0440



 


 


 


 


 





Percentage of gross Best Estimate calculated using approximations




R0450



 


 


 


 


 





Best estimate subject to transitional of the interest rate




R0460



 


 


 


 


 




Technical provisions without transitional on interest rate



R0470



 


 


 


 


 





Best estimate subject to volatility adjustment




R0480



 


 


 


 


 




Technical provisions without volatility adjustment and without others transitional measures



R0490



 


 


 


 


 





S.17.01.02


Non-life Technical Provisions













 


 



Direct business and accepted proportional reinsurance





 


 



Medical expense insurance




Income protection insurance




Workers' compensation insurance




Motor vehicle liability insurance




Other motor insurance




Marine, aviation and transport insurance





 


 



C0020




C0030




C0040




C0050




C0060




C0070






Technical provisions calculated as a whole




R0010



 


 


 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0050



 


 


 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 


 


 





Best estimate



 


 


 


 


 


 


 




Premium provisions


 


 


 


 


 


 


 




Gross



R0060



 


 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0140



 


 


 


 


 


 




Net Best Estimate of Premium Provisions



R0150



 


 


 


 


 


 





Claims provisions



 


 


 


 


 


 


 




Gross



R0160



 


 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0240



 


 


 


 


 


 




Net Best Estimate of Claims Provisions



R0250



 


 


 


 


 


 





Total Best estimate — gross




R0260



 


 


 


 


 


 





Total Best estimate — net




R0270



 


 


 


 


 


 





Risk margin




R0280



 


 


 


 


 


 





Amount of the transitional on Technical Provisions



 


 


 


 


 


 


 




Technical Provisions calculated as a whole



R0290



 


 


 


 


 


 




Best estimate



R0300



 


 


 


 


 


 




Risk margin



R0310



 


 


 


 


 


 





Technical provisions — total



 


 


 


 


 


 


 




Technical provisions — total



R0320



 


 


 


 


 


 




Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total



R0330



 


 


 


 


 


 




Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total



R0340



 


 


 


 


 


 



















 


 



Direct business and accepted proportional reinsurance





 


 



Fire and other damage to property insurance




General liability insurance




Credit and suretyship insurance




Legal expenses insurance




Assistance




Miscellaneous financial loss





 


 



C0080




C0090




C0100




C0110




C0120




C0130






Technical provisions calculated as a whole




R0010



 


 


 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0050



 


 


 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 


 


 





Best estimate



 


 


 


 


 


 


 




Premium provisions


 


 


 


 


 


 


 




Gross



R0060



 


 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0140



 


 


 


 


 


 




Net Best Estimate of Premium Provisions



R0150



 


 


 


 


 


 





Claims provisions



 


 


 


 


 


 


 




Gross



R0160



 


 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0240



 


 


 


 


 


 




Net Best Estimate of Claims Provisions



R0250



 


 


 


 


 


 





Total Best estimate — gross




R0260



 


 


 


 


 


 





Total Best estimate — net




R0270



 


 


 


 


 


 





Risk margin




R0280



 


 


 


 


 


 





Amount of the transitional on Technical Provisions



 


 


 


 


 


 


 




Technical Provisions calculated as a whole



R0290



 


 


 


 


 


 




Best estimate



R0300



 


 


 


 


 


 




Risk margin



R0310



 


 


 


 


 


 





Technical provisions — total



 


 


 


 


 


 


 




Technical provisions — total



R0320



 


 


 


 


 


 




Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total



R0330



 


 


 


 


 


 




Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total



R0340



 


 


 


 


 


 


















 


 



Accepted non-proportional reinsurance




Total Non-Life obligation





 


 



Non-proportional health reinsurance




Non-proportional casualty reinsurance




Non-proportional marine, aviation and transport reinsurance




Non-proportional property reinsurance





 


 



C0140




C0150




C0160




C0170




C0180






Technical provisions calculated as a whole




R0010



 


 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0050



 


 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 


 





Best estimate



 


 


 


 


 


 




Premium provisions


 


 


 


 


 


 




Gross



R0060



 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0140



 


 


 


 


 




Net Best Estimate of Premium Provisions



R0150



 


 


 


 


 




Claims provisions


 


 


 


 


 


 




Gross



R0160



 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0240



 


 


 


 


 




Net Best Estimate of Claims Provisions



R0250



 


 


 


 


 





Total Best estimate — gross




R0260



 


 


 


 


 





Total Best estimate — net




R0270



 


 


 


 


 





Risk margin




R0280



 


 


 


 


 





Amount of the transitional on Technical Provisions



 


 


 


 


 


 




Technical Provisions calculated as a whole



R0290



 


 


 


 


 




Best estimate



R0300



 


 


 


 


 




Risk margin



R0310



 


 


 


 


 





Technical provisions — total



 


 


 


 


 


 




Technical provisions — total



R0320



 


 


 


 


 




Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total



R0330



 


 


 


 


 




Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total



R0340



 


 


 


 


 





S.17.01.01


Non-life Technical Provisions








Ring Fenced Fund/Matching adjustment portfolio or remaining part


Z0020


 




Fund/Portfolio number


Z0030


 



















 


 



Direct business and accepted proportional reinsurance





 


 



Medical expense insurance




Income protection insurance




Workers' compensation insurance




Motor vehicle liability insurance




Other motor insurance




Marine, aviation and transport insurance





 


 



C0020




C0030




C0040




C0050




C0060




C0070






Technical provisions calculated as a whole




R0010



 


 


 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0050



 


 


 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 


 


 





Best estimate



 


 


 


 


 


 


 




Premium provisions


 


 


 


 


 


 


 




Gross



R0060



 


 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0140



 


 


 


 


 


 




Net Best Estimate of Premium Provisions



R0150



 


 


 


 


 


 





Claims provisions



 


 


 


 


 


 


 




Gross



R0160



 


 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0240



 


 


 


 


 


 




Net Best Estimate of Claims Provisions



R0250



 


 


 


 


 


 





Total Best estimate — gross




R0260



 


 


 


 


 


 





Total Best estimate — net




R0270



 


 


 


 


 


 





Risk margin




R0280



 


 


 


 


 


 







Amount of the transitional on Technical Provisions



 


 


 


 


 


 


 




Technical Provisions calculated as a whole



R0290



 


 


 


 


 


 




Best estimate



R0300



 


 


 


 


 


 




Risk margin



R0310



 


 


 


 


 


 





Technical provisions — total



 


 


 


 


 


 


 




Technical provisions — total



R0320



 


 


 


 


 


 




Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total



R0330



 


 


 


 


 


 




Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total



R0340



 


 


 


 


 


 



















 


 



Direct business and accepted proportional reinsurance





 


 



Fire and other damage to property insurance




General liability insurance




Credit and suretyship insurance




Legal expenses insurance




Assistance




Miscellaneous financial loss





 


 



C0080




C0090




C0100




C0110




C0120




C0130






Technical provisions calculated as a whole




R0010



 


 


 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0050



 


 


 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 


 


 





Best estimate



 


 


 


 


 


 


 




Premium provisions


 


 


 


 


 


 


 




Gross



R0060



 


 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0140



 


 


 


 


 


 




Net Best Estimate of Premium Provisions



R0150



 


 


 


 


 


 





Claims provisions



 


 


 


 


 


 


 




Gross



R0160



 


 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0240



 


 


 


 


 


 




Net Best Estimate of Claims Provisions



R0250



 


 


 


 


 


 





Total Best estimate — gross




R0260



 


 


 


 


 


 





Total Best estimate — net




R0270



 


 


 


 


 


 





Risk margin




R0280



 


 


 


 


 


 







Amount of the transitional on Technical Provisions



 


 


 


 


 


 


 




Technical Provisions calculated as a whole



R0290



 


 


 


 


 


 




Best estimate



R0300



 


 


 


 


 


 




Risk margin



R0310



 


 


 


 


 


 





Technical provisions — total



 


 


 


 


 


 


 




Technical provisions — total



R0320



 


 


 


 


 


 




Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total



R0330



 


 


 


 


 


 




Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total



R0340



 


 


 


 


 


 


















 


 



Accepted non-proportional reinsurance




Total Non-Life obligation





 


 



Non-proportional health reinsurance




Non-proportional casualty reinsurance




Non-proportional marine, aviation and transport reinsurance




Non-proportional property reinsurance





 


 



C0140




C0150




C0160




C0170




C0180






Technical provisions calculated as a whole




R0010



 


 


 


 


 




Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole



R0050



 


 


 


 


 





Technical provisions calculated as a sum of BE and RM



 


 


 


 


 


 





Best estimate



 


 


 


 


 


 




Premium provisions


 


 


 


 


 


 




Gross



R0060



 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0140



 


 


 


 


 




Net Best Estimate of Premium Provisions



R0150



 


 


 


 


 





Claims provisions



 


 


 


 


 


 




Gross



R0160



 


 


 


 


 




Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default



R0240



 


 


 


 


 




Net Best Estimate of Claims Provisions



R0250



 


 


 


 


 





Total Best estimate — gross




R0260



 


 


 


 


 





Total Best estimate — net




R0270



 


 


 


 


 





Risk margin




R0280



 


 


 


 


 







Amount of the transitional on Technical Provisions



 


 


 


 


 


 




Technical Provisions calculated as a whole



R0290



 


 


 


 


 




Best estimate



R0300



 


 


 


 


 




Risk margin



R0310



 


 


 


 


 





Technical provisions — total



 


 


 


 


 


 




Technical provisions — total



R0320



 


 


 


 


 




Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total



R0330



 


 


 


 


 




Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total



R0340



 


 


 


 


 





S.17.02.01


Non-Life Technical Provisions — By country


Gross TP calculated as a whole and Gross BE for different countries















 


 


 



Direct business






Geographical zone



 


 



Medical expense insurance




Income protection insurance




Workers' compensation insurance




Motor vehicle liability insurance




Other motor insurance




Marine, aviation and transport insurance




Fire and other damage to property insurance





 


 



C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080





Home country



R0010



 


 


 


 


 


 


 


 




EEA countries outside the materiality threshold — not reported by country



R0020



 


 


 


 


 


 


 


 




Non-EEA countries outside the materiality threshold — not reported by country



R0030



 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 


 





By country



 



C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080





Country 1



R0040



 


 


 


 


 


 


 


 




…


 


 


 


 


 


 


 


 


 



















 


 


 



Direct business






Geographical zone



 


 



General liability insurance




Credit and suretyship insurance




Legal expenses insurance




Assistance




Miscellaneous financial loss





 


 



C0010




C0090




C0100




C0110




C0120




C0130





Home country



R0010



 


 


 


 


 


 




EEA countries outside the materiality threshold — not reported by country



R0020



 


 


 


 


 


 




Non-EEA countries outside the materiality threshold — not reported by country



R0030



 


 


 


 


 


 




 


 


 


 


 


 


 


 





By country



 



C0010




C0090




C0100




C0110




C0120




C0130





Country 1



R0040



 


 


 


 


 


 




…


 


 


 


 


 


 


 





S.18.01.01


Projection of future cash flows (Best Estimate — Non Life)
















 


 



Best Estimate Premium Provision


(Gross)




Best Estimate Claim Provision


(Gross)




Total recoverable from reinsurance


(after the adjustment)





 


 



Cash out-flows




Cash in-flows




Cash out-flows




Cash in-flows





 


 



Future benefits




Future expenses and other cash-out flows




Future premiums




Other cash-in flows




Future benefits




Future expenses and other cash-out flows




Future premiums




Other cash-in flows





 


 



C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090






Year


(projection of undiscounted expected cash-flows)



 


 


 


 


 


 


 


 


 


 




1



R0010



 


 


 


 


 


 


 


 


 




2



R0020



 


 


 


 


 


 


 


 


 




3



R0030



 


 


 


 


 


 


 


 


 




4



R0040



 


 


 


 


 


 


 


 


 




5



R0050



 


 


 


 


 


 


 


 


 




6



R0060



 


 


 


 


 


 


 


 


 




7



R0070



 


 


 


 


 


 


 


 


 




8



R0080



 


 


 


 


 


 


 


 


 




9



R0090



 


 


 


 


 


 


 


 


 




10



R0100



 


 


 


 


 


 


 


 


 




11



R0110



 


 


 


 


 


 


 


 


 




12



R0120



 


 


 


 


 


 


 


 


 




13



R0130



 


 


 


 


 


 


 


 


 




14



R0140



 


 


 


 


 


 


 


 


 




15



R0150



 


 


 


 


 


 


 


 


 




16



R0160



 


 


 


 


 


 


 


 


 




17



R0170



 


 


 


 


 


 


 


 


 




18



R0180



 


 


 


 


 


 


 


 


 




19



R0190



 


 


 


 


 


 


 


 


 




20



R0200



 


 


 


 


 


 


 


 


 




21



R0210



 


 


 


 


 


 


 


 


 




22



R0220



 


 


 


 


 


 


 


 


 




23



R0230



 


 


 


 


 


 


 


 


 




24



R0240



 


 


 


 


 


 


 


 


 




25



R0250



 


 


 


 


 


 


 


 


 




26



R0260



 


 


 


 


 


 


 


 


 




27



R0270



 


 


 


 


 


 


 


 


 




28



R0280



 


 


 


 


 


 


 


 


 




29



R0290



 


 


 


 


 


 


 


 


 




30



R0300



 


 


 


 


 


 


 


 


 




31 & after



R0310



 


 


 


 


 


 


 


 


 





S.19.01.01


Non-life insurance claims








Line of business


Z0010


 




Accident year / Underwriting year


Z0020


 




Currency


Z0030


 




Currency conversion


Z0040


 








Gross Claims Paid (non-cumulative)

(absolute amount)




























Development year






Year



 



0




1




2




3




4




5




6




7




8




9




10




11




12




13




14




15 & +



 


 



In Current year



 



Sum of years (cumulative)





 


 



C0010




C0020




C0030



C0040



C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120




C0130




C0140




C0150




C0160



 


 



C0170



 



C0180






Prior




R0100



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0100



 


 


 





N-14




R0110



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0110



 


 


 





N-13




R0120



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0120



 


 


 





N-12




R0130



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0130



 


 


 





N-11




R0140



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0140



 


 


 





N-10




R0150



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0150



 


 


 





N-9




R0160



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0160



 


 


 





N-8




R0170



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0170



 


 


 





N-7




R0180



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0180



 


 


 





N-6




R0190



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0190



 


 


 





N-5




R0200



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0200



 


 


 





N-4




R0210



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0210



 


 


 





N-3




R0220



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0220



 


 


 





N-2




R0230



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0230



 


 


 





N-1




R0240



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0240



 


 


 





N




R0250



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0250



 


 


 




 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



Total




R0260



 


 


 








Reinsurance Recoveries received (non-cumulative)

(absolute amount)




























Development year






Year



 



0




1




2




3




4




5




6




7




8




9




10




11




12




13




14




15 & +



 


 



In Current year



 



Sum of years (cumulative)





 


 



C0600




C0610




C0620




C0630




C0640




C0650




C0660




C0670




C0680




C0690




C0700




C0710




C0720




C0730




C0740




C0750



 


 



C0760



 



C0770






Prior




R0300



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0300



 


 


 





N-14




R0310



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0310



 


 


 





N-13




R0320



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0320



 


 


 





N-12




R0330



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0330



 


 


 





N-11




R0340



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0340



 


 


 





N-10




R0350



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0350



 


 


 





N-9




R0360



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0360



 


 


 





N-8




R0370



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0370



 


 


 





N-7




R0380



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0380



 


 


 





N-6




R0390



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0390



 


 


 





N-5




R0400



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0400



 


 


 





N-4




R0410



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0410



 


 


 





N-3




R0420



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0420



 


 


 





N-2




R0430



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0430



 


 


 





N-1




R0440



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0440



 


 


 





N




R0450



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0450



 


 


 




 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



Total




R0460



 


 


 








Net Claims Paid (non-cumulative)

(absolute amount)




























Development year






Year



 



0




1




2




3




4




5




6




7




8




9




10




11




12




13




14




15 & +



 


 



In Current year



 



Sum of years (cumulative)





 


 



C1200




C1210




C1220




C1230




C1240




C1250




C1260




C1270




C1280




C1290




C1300




C1310




C1320




C1330




C1340




C1350



 


 



C1360



 



C1370






Prior




R0500



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0500



 


 


 





N-14




R0510



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0510



 


 


 





N-13




R0520



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0520



 


 


 





N-12




R0530



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0530



 


 


 





N-11




R0540



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0540



 


 


 





N-10




R0550



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0550



 


 


 





N-9




R0560



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0560



 


 


 





N-8




R0570



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0570



 


 


 





N-7




R0580



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0580



 


 


 





N-6




R0590



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0590



 


 


 





N-5




R0600



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0600



 


 


 





N-4




R0610



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0610



 


 


 





N-3




R0620



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0620



 


 


 





N-2




R0630



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0630



 


 


 





N-1




R0640



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0640



 


 


 





N




R0650



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0650



 


 


 




 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



Total




R0660



 


 


 








Gross undiscounted Best Estimate Claims Provisions

(absolute amount)


























Development year






Year



 



0




1




2




3




4




5




6




7




8




9




10




11




12




13




14




15 & +



 


 



Year end (discounted data)





 


 



C0200




C0210




C0220




C0230




C0240




C0250




C0260




C0270




C0280




C0290




C0300




C0310




C0320




C0330




C0340




C0350



 


 


C0360





Prior




R0100



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0100



 





N-14




R0110



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0110



 





N-13




R0120



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0120



 





N-12




R0130



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0130



 





N-11




R0140



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0140



 





N-10




R0150



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0150



 





N-9




R0160



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0160



 





N-8




R0170



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0170



 





N-7




R0180



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0180



 





N-6




R0190



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0190



 





N-5




R0200



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0200



 





N-4




R0210



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0210



 





N-3




R0220



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0220



 





N-2




R0230



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0230



 





N-1




R0240



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0240



 





N




R0250



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0250



 




 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



Total




R0260



 








Undiscounted Best Estimate Claims Provisions — Reinsurance recoverable

(absolute amount)


























Development year






Year



 



0




1




2




3




4




5




6




7




8




9




10




11




12




13




14




15 & +



 


 



Year end (discounted data)





 


 



C0800




C0810




C0820




C0830




C0840




C0850




C0860




C0870




C0880




C0890




C0900




C0910




C0920




C0930




C0940




C0950



 


 



C0960






Prior




R0300



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0300



 





N-14




R0310



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0310



 





N-13




R0320



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0320



 





N-12




R0330



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0330



 





N-11




R0340



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0340



 





N-10




R0350



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0350



 





N-9




R0360



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0360



 





N-8




R0370



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0370



 





N-7




R0380



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0380



 





N-6




R0390



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0390



 





N-5




R0400



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0400



 





N-4




R0410



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0410



 





N-3




R0420



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0420



 





N-2




R0430



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0430



 





N-1




R0440



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0440



 





N




R0450



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0450



 




 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



Total




R0460



 








Net Undiscounted Best Estimate Claims Provisions

(absolute amount)


























Development year






Year



 



0




1




2




3




4




5




6




7




8




9




10




11




12




13




14




15 & +



 


 



Year end (discounted data)





 


 



C1400




C1410




C1420




C1430




C1440




C1450




C1460




C1470




C1480




C1490




C1500




C1510




C1520




C1530




C1540




C1550



 


 



C1560






Prior




R0500



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0500



 





N-14




R0510



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0510



 





N-13




R0520



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0520



 





N-12




R0530



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0530



 





N-11




R0540



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0540



 





N-10




R0550



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0550



 





N-9




R0560



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0560



 





N-8




R0570



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0570



 





N-7




R0580



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0580



 





N-6




R0590



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0590



 





N-5




R0600



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0600



 





N-4




R0610



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0610



 





N-3




R0620



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0620



 





N-2




R0630



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0630



 





N-1




R0640



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0640



 





N




R0650



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0650



 




 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



Total




R0660



 








Gross Reported but not Settled Claims (RBNS)

(absolute amount)


























Development year






Year



 



0




1




2




3




4




5




6




7




8




9




10




11




12




13




14




15 & +



 


 



Year end





 


 



C0400




C0410




C0420




C0430




C0440




C0450




C0460




C0470




C0480




C0490




C0500




C0510




C0520




C0530




C0540




C0550



 


 



C0560






Prior




R0100



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0100



 





N-14




R0110



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0110



 





N-13




R0120



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0120



 





N-12




R0130



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0130



 





N-11




R0140



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0140



 





N-10




R0150



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0150



 





N-9




R0160



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0160



 





N-8




R0170



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0170



 





N-7




R0180



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0180



 





N-6




R0190



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0190



 





N-5




R0200



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0200



 





N-4




R0210



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0210



 





N-3




R0220



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0220



 





N-2




R0230



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0230



 





N-1




R0240



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0240



 





N




R0250



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0250



 




 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



Total




R0260



 








Reinsurance RBNS Claims

(absolute amount)


























Development year






Year



 



0




1




2




3




4




5




6




7




8




9




10




11




12




13




14




15 & +



 


 



Year end





 


 



C1000




C1010




C1020




C1030




C1040




C1050




C1060




C1070




C1080




C1090




C1100




C1110




C1120




C1130




C1140




C1150



 


 



C1160






Prior




R0300



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0300



 





N-14




R0310



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0310



 





N-13




R0320



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0320



 





N-12




R0330



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0330



 





N-11




R0340



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0340



 





N-10




R0350



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0350



 





N-9




R0360



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0360



 





N-8




R0370



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0370



 





N-7




R0380



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0380



 





N-6




R0390



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0390



 





N-5




R0400



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0400



 





N-4




R0410



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0410



 





N-3




R0420



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0420



 





N-2




R0430



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0430



 





N-1




R0440



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0440



 





N




R0450



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0450



 




 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



Total




R0460



 








Net RBNS Claims

(absolute amount)


























Development year






Year



 



0




1




2




3




4




5




6




7




8




9




10




11




12




13




14




15 & +



 


 



Year end





 


 



C1600




C1610




C1620




C1630




C1640




C1650




C1660




C1670




C1680




C1690




C1700




C1710




C1720




C1730




C1740




C1750



 


 



C1760






Prior




R0500



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0500



 





N-14




R0510



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0510



 





N-13




R0520



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0520



 





N-12




R0530



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0530



 





N-11




R0540



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0540



 





N-10




R0550



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0550



 





N-9




R0560



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0560



 





N-8




R0570



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0570



 





N-7




R0580



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0580



 





N-6




R0590



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0590



 





N-5




R0600



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0600



 





N-4




R0610



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0610



 





N-3




R0620



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0620



 





N-2




R0630



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0630



 





N-1




R0640



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0640



 





N




R0650



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



R0650



 




 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 



Total




R0660



 








Inflation rates (only in the case of using methods that take into account inflation to adjust data)






















 


 



N-14




N-13




N-12




N-11




N-10




N-9




N-8




N-7




N-6




N-5




N-4




N-3




N-2




N-1




N





 


 



C1800




C1810




C1820




C1830




C1840




C1850




C1860




C1870




C1880




C1890




C1900




C1910




C1920




C1930




C1940






Historic inflation rate — total




R0700



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 





Historic inflation rate: external inflation




R0710



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 





Historic inflation rate: endogenous inflation




R0720



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




 


 



C2000




C2010




C2020




C2030




C2040




C2050




C2060




C2070




C2080




C2090




C2100




C2110




C2120




C2130




C2140





 


 



N+1




N+2




N+3




N+4




N+5




N+6




N+7




N+8




N+9




N+10




N+11




N+12




N+13




N+14




N+15






Expected inflation rate — total




R0730



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 





Expected inflation rate: external inflation




R0740



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 





Expected inflation rate: endogenous inflation




R0750



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




 


 



C2200



 


 


 


 


 


 


 


 


 


 


 


 


 


 





Description of inflation rate used:




R0760



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 





S.20.01.01


Development of the distribution of the claims incurred








Line of business:



Z0010



 




Accident year/ underwriting year



Z0020



 








Gross RBNS Claims
















 


 



RBNS claims. Open Claims at the beginning of the year





 


 



Open Claims at the end of the year




Closed Claims at the end of the year:





 


 


 



settled with payment




settled without any payment





 


 



Number of claims




Gross RBNS at the beginning of the year




Gross payments made during the current year




Gross RBNS at the end of the period




Number of claims ended with payments




Gross RBNS at the beginning of the year




Gross payments made during the current year




Number of claims ended without any payments




Gross RBNS at the beginning of the year referred to claim settled without any payment






Year



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100





Prior



R0010



 


 


 


 


 


 


 


 


 




N-14



R0020



 


 


 


 


 


 


 


 


 




N-13



R0030



 


 


 


 


 


 


 


 


 




N-12



R0040



 


 


 


 


 


 


 


 


 




N-11



R0050



 


 


 


 


 


 


 


 


 




N-10



R0060



 


 


 


 


 


 


 


 


 




N-9



R0070



 


 


 


 


 


 


 


 


 




N-8



R0080



 


 


 


 


 


 


 


 


 




N-7



R0090



 


 


 


 


 


 


 


 


 




N-6



R0100



 


 


 


 


 


 


 


 


 




N-5



R0110



 


 


 


 


 


 


 


 


 




N-4



R0120



 


 


 


 


 


 


 


 


 




N-3



R0130



 


 


 


 


 


 


 


 


 




N-2



R0140



 


 


 


 


 


 


 


 


 




N-1



R0150



 


 


 


 


 


 


 


 


 




Total previous years



R0160



 


 


 


 


 


 


 


 


 




N



R0170



 


 


 


 


 


 


 


 


 





Total




R0180



 


 


 


 


 


 


 


 


 








Gross RBNS Claims


















 


 



Claims reported during the year




Reopen Claims during the year





 


 



Open Claims at the end of the year




Closed Claims at the end of the year:




Open Claims at the end of the year




Closed Claims at the end of the year:





 


 


 



settled with payment




settled without any payment





 


 



Number of claims




Gross payments made during the current year




Gross RBNS at the end of the period




Number of claims ended with payments




Gross payments made during the current year




Number of claims ended without any payments




Number of claims




Gross payments made during the current year




Gross RBNS at the end of the period




Number of claims ended with payments




Gross payments made during the current year






Year



 



C0110




C0120




C0130




C0140




C0150




C0160




C0170




C0180




C0190




C0200




C0210





Prior



R0010



 


 


 


 


 


 


 


 


 


 


 




N-14



R0020



 


 


 


 


 


 


 


 


 


 


 




N-13



R0030



 


 


 


 


 


 


 


 


 


 


 




N-12



R0040



 


 


 


 


 


 


 


 


 


 


 




N-11



R0050



 


 


 


 


 


 


 


 


 


 


 




N-10



R0060



 


 


 


 


 


 


 


 


 


 


 




N-9



R0070



 


 


 


 


 


 


 


 


 


 


 




N-8



R0080



 


 


 


 


 


 


 


 


 


 


 




N-7



R0090



 


 


 


 


 


 


 


 


 


 


 




N-6



R0100



 


 


 


 


 


 


 


 


 


 


 




N-5



R0110



 


 


 


 


 


 


 


 


 


 


 




N-4



R0120



 


 


 


 


 


 


 


 


 


 


 




N-3



R0130



 


 


 


 


 


 


 


 


 


 


 




N-2



R0140



 


 


 


 


 


 


 


 


 


 


 




N-1



R0150



 


 


 


 


 


 


 


 


 


 


 




Total previous years



R0160



 


 


 


 


 


 


 


 


 


 


 




N



R0170



 


 


 


 


 


 


 


 


 


 


 




Total



R0180



 


 


 


 


 


 


 


 


 


 


 





S.21.01.01


Loss distribution risk profile








Line of business



Z0010



 




Accident year/ underwriting year



Z0020



 



























 


 



Start claims incurred




End claims incurred




Number of claims AY/UWY year N




Total claims incurred AY/UWY year N




Number of claims AY/UWY year N-1




Total claims incurred AY/UWY year N-1




Number of claims AY/UWY year N-2




Total claims incurred AY/UWY year N-2




Number of claims AY/UWY year N-3




Total claims incurred AY/UWY year N-3




Number of claims AY/UWY year N-4




Total claims incurred AY/UWY year N-4




Number of claims AY/UWY year N-5




Total claims incurred AY/UWY year N-5





 


 



C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120




C0130




C0140




C0150




C0160





Bracket 1



R0010



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 2



R0020



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 3



R0030



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 4



R0040



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 5



R0050



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 6



R0060



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 7



R0070



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 8



R0080



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 9



R0090



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 10



R0100



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 11



R0110



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 12



R0120



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 13



R0130



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 14



R0140



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 15



R0150



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 16



R0160



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 17



R0170



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 18



R0180



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 19



R0190



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 20



R0200



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 21



R0210



 


 


 


 


 


 


 


 


 


 


 


 


 


 





Total




R0300



 


 


 


 


 


 


 


 


 


 


 


 


 


 



























 


 



Start claims incurred




End claims incurred




Number of claims AY/UWY year N-6




Total claims incurred AY/UWY year N-6




Number of claims AY/UWY year N-7




Total claims incurred AY/UWY year N-7




Number of claims AY/UWY year N-8




Total claims incurred AY/UWY year N-8




Number of claims AY/UWY year N-9




Total claims incurred AY/UWY year N-9




Number of claims AY/UWY year N-10




Total claims incurred AY/UWY year N-10




Number of claims AY/UWY year N-11




Total claims incurred AY/UWY year N-11





 


 



C0030




C0040




C0170




C0180




C0190




C0200




C0210




C0220




C0230




C0240




C0250




C0260




C0270




C0280





Bracket 1



R0010



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 2



R0020



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 3



R0030



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 4



R0040



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 5



R0050



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 6



R0060



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 7



R0070



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 8



R0080



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 9



R0090



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 10



R0100



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 11



R0110



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 12



R0120



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 13



R0130



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 14



R0140



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 15



R0150



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 16



R0160



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 17



R0170



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 18



R0180



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 19



R0190



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 20



R0200



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Bracket 21



R0210



 


 


 


 


 


 


 


 


 


 


 


 


 


 




Total



R0300



 


 


 


 


 


 


 


 


 


 


 


 


 


 





















 


 



Start claims incurred




End claims incurred




Number of claims AY/UWY year N-12




Total claims incurred AY/UWY year N-12




Number of claims AY/UWY year N-13




Total claims incurred AY/UWY year N-13




Number of claims AY/UWY year N-14




Total claims incurred AY/UWY year N-14





 


 



C0030




C0040




C0290




C0300




C0310




C0320




C0330




C0340





Bracket 1



R0010



 


 


 


 


 


 


 


 




Bracket 2



R0020



 


 


 


 


 


 


 


 




Bracket 3



R0030



 


 


 


 


 


 


 


 




Bracket 4



R0040



 


 


 


 


 


 


 


 




Bracket 5



R0050



 


 


 


 


 


 


 


 




Bracket 6



R0060



 


 


 


 


 


 


 


 




Bracket 7



R0070



 


 


 


 


 


 


 


 




Bracket 8



R0080



 


 


 


 


 


 


 


 




Bracket 9



R0090



 


 


 


 


 


 


 


 




Bracket 10



R0100



 


 


 


 


 


 


 


 




Bracket 11



R0110



 


 


 


 


 


 


 


 




Bracket 12



R0120



 


 


 


 


 


 


 


 




Bracket 13



R0130



 


 


 


 


 


 


 


 




Bracket 14



R0140



 


 


 


 


 


 


 


 




Bracket 15



R0150



 


 


 


 


 


 


 


 




Bracket 16



R0160



 


 


 


 


 


 


 


 




Bracket 17



R0170



 


 


 


 


 


 


 


 




Bracket 18



R0180



 


 


 


 


 


 


 


 




Bracket 19



R0190



 


 


 


 


 


 


 


 




Bracket 20



R0200



 


 


 


 


 


 


 


 




Bracket 21



R0210



 


 


 


 


 


 


 


 





Total




R0300



 


 


 


 


 


 


 


 





S.21.02.01


Underwriting risks non-life


















Risk identification code




Identification of the company / person to which the risk relates




Description risk




Line of business




Description risk category covered




Validity period (start date)




Validity period (expiry date)




Currency




Sum insured




Original deductible policyholder




Type of underwriting model




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110



 




 


 


 


 


 


 


 


 


 


 


 


 
















Amount underwriting model




Sum reinsured on a facultative basis, with all reinsurers




Sum reinsured, other than on facultative basis, with all reinsurers




Net retention of the insurer






C0120




C0130




C0140




C0150





 


 


 


 





S.21.03.01


Non-life distribution of underwriting risks — by sum insured









Line of business




Z0010



 


















 


 



Start sum insured




End sum insured




Number of underwriting risks




Total sum insured




Total annual written premium





 


 



C0020




C0030




C0040




C0050




C0060





Bracket 1



R0010



 


 


 


 


 




Bracket 2



R0020



 


 


 


 


 




Bracket 3



R0030



 


 


 


 


 




Bracket 4



R0040



 


 


 


 


 




Bracket 5



R0050



 


 


 


 


 




Bracket 6



R0060



 


 


 


 


 




Bracket 7



R0070



 


 


 


 


 




Bracket 8



R0080



 


 


 


 


 




Bracket 9



R0090



 


 


 


 


 




Bracket 10



R0100



 


 


 


 


 




Bracket 11



R0110



 


 


 


 


 




Bracket 12



R0120



 


 


 


 


 




Bracket 13



R0130



 


 


 


 


 




Bracket 14



R0140



 


 


 


 


 




Bracket 15



R0150



 


 


 


 


 




Bracket 16



R0160



 


 


 


 


 




Bracket 17



R0170



 


 


 


 


 




Bracket 18



R0180



 


 


 


 


 




Bracket 19



R0190



 


 


 


 


 




Bracket 20



R0200



 


 


 


 


 




Bracket 21



R0210



 


 


 


 


 





Total




R0220



 


 


 


 


 





S.22.01.01


Impact of long term guarantees measures and transitionals

















 


 



Amount with Long Term Guarantee measures and transitionals




Impact of the LTG measures and transitionals (Step-by-step approach)





 


 



Without transitional on technical provisions




Impact of transitional on technical provisions




Without transitional on interest rate




Impact of transitional on interest rate




Without volatility adjustment and without other transitional measures




Impact of volatility adjustment set to zero




Without matching adjustment and without all the others




Impact of matching adjustment set to zero




Impact of all LTG measures and transitionals





 


 



C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100






Technical provisions




R0010



 


 


 


 


 


 


 


 


 


 







Basic own funds




R0020



 


 


 


 


 


 


 


 


 


 




Excess of assets over liabilities



R0030



 


 


 


 


 


 


 


 


 


 




Restricted own funds due to ring-fencing and matching portfolio



R0040



 


 


 


 


 


 


 


 


 


 







Eligible own funds to meet Solvency Capital Requirement




R0050



 


 


 


 


 


 


 


 


 


 




Tier 1



R0060



 


 


 


 


 


 


 


 


 


 




Tier 2



R0070



 


 


 


 


 


 


 


 


 


 




Tier 3



R0080



 


 


 


 


 


 


 


 


 


 





Solvency Capital Requirement




R0090



 


 


 


 


 


 


 


 


 


 





Eligible own funds to meet Minimum Capital Requirement




R0100



 


 


 


 


 


 


 


 


 


 





Minimum Capital Requirement




R0110



 


 


 


 


 


 


 


 


 


 








S.22.01.04


Impact of long term guarantees measures and transitionals

















 


 



Amount with Long Term Guarantee measures and transitionals




Impact of the LTG measures and transitionals (Step-by-step approach)





 


 



Without transitional on technical provisions




Impact of transitional on technical provisions




Without transitional on interest rate




Impact of transitional on interest rate




Without volatility adjustment and without other transitional measures




Impact of volatility adjustment set to zero




Without matching adjustment and without all the others




Impact of matching adjustment set to zero




Impact of all LTG measures and transitionals





 


 



C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100






Technical provisions




R0010



 


 


 


 


 


 


 


 


 


 







Basic own funds




R0020



 


 


 


 


 


 


 


 


 


 




Excess of assets over liabilities



R0030



 


 


 


 


 


 


 


 


 


 




Restricted own funds due to ring-fencing and matching portfolio



R0040



 


 


 


 


 


 


 


 


 


 







Eligible own funds to meet Solvency Capital Requirement




R0050



 


 


 


 


 


 


 


 


 


 




Tier 1



R0060



 


 


 


 


 


 


 


 


 


 




Tier 2



R0070



 


 


 


 


 


 


 


 


 


 




Tier 3



R0080



 


 


 


 


 


 


 


 


 


 





Solvency Capital Requirement




R0090



 


 


 


 


 


 


 


 


 


 





SR.22.02.01


Projection of future cash flows (Best Estimate — Matching portfolios)









Matching portfolio




Z0010



 


















 


 



Projection of future cash-flows at the end of the reporting period




Mismatch during reporting period





 


 



Longevity, mortality and revision obligations cash outflows




Expenses cash outflows




De-risked Assets cash-flows




Positive undiscounted mismatch (inflows > outflows)




Negative undiscounted mismatch (inflows < outflows)





 


 



C0020




C0030




C0040




C0050




C0060






Year (projection of undiscounted expected cash-flows)



 


 


 


 


 


 




1



R0010



 


 


 


 


 




2



R0020



 


 


 


 


 




3



R0030



 


 


 


 


 




4



R0040



 


 


 


 


 




5



R0050



 


 


 


 


 




6



R0060



 


 


 


 


 




7



R0070



 


 


 


 


 




8



R0080



 


 


 


 


 




9



R0090



 


 


 


 


 




10



R0100



 


 


 


 


 




11



R0110



 


 


 


 


 




12



R0120



 


 


 


 


 




13



R0130



 


 


 


 


 




14



R0140



 


 


 


 


 




15



R0150



 


 


 


 


 




16



R0160



 


 


 


 


 




17



R0170



 


 


 


 


 




18



R0180



 


 


 


 


 




19



R0190



 


 


 


 


 




20



R0200



 


 


 


 


 




21



R0210



 


 


 


 


 




22



R0220



 


 


 


 


 




23



R0230



 


 


 


 


 




24



R0240



 


 


 


 


 




25



R0250



 


 


 


 


 




26



R0260



 


 


 


 


 




27



R0270



 


 


 


 


 




28



R0280



 


 


 


 


 




29



R0290



 


 


 


 


 




30



R0300



 


 


 


 


 




31



R0310



 


 


 


 


 




32



R0320



 


 


 


 


 




33



R0330



 


 


 


 


 




34



R0340



 


 


 


 


 




35



R0350



 


 


 


 


 




36



R0360



 


 


 


 


 




37



R0370



 


 


 


 


 




38



R0380



 


 


 


 


 




39



R0390



 


 


 


 


 




40



R0400



 


 


 


 


 




41-45



R0410



 


 


 


 


 




46-50



R0420



 


 


 


 


 




51-60



R0430



 


 


 


 


 




61-70



R0440



 


 


 


 


 




71 & after



R0450



 


 


 


 


 





SR.22.03.01


Information on the matching adjustment calculation









Matching portfolio




Z0010



 














 


 



C0010






Overall calculation of the matching adjustment



 


 




Annual effective rate applied to the CF of the obligations



R0010



 




Annual effective rate of the best estimate



R0020



 




Probability of default used to de-risk assets cash flows



R0030



 




Portion of the fundamental spread not reflected when de-risking assets cash flows



R0040



 




Increase of fundamental spread for sub investment grade assets



R0050



 




Matching adjustment to the risk free rate



R0060



 





SCR



 


 




Mortality risk stress for the purpose of matching adjustment



R0070



 





Portfolio



 


 




Market value of assets of the portfolio



R0080



 




Market value of assets linked to inflation



R0090



 




Best estimate linked to inflation



R0100



 




Market value assets where third party can change the cash flows



R0110



 




Return on assets — portfolio assets



R0120



 




Market value of surrended contracts



R0130



 




Number of surrender options exercised



R0140



 




Market value of assets applied



R0150



 




Surrender rights satisfied to policyholders



R0160



 





Liabilities



 


 




Duration



R0170



 





S.22.04.01


Information on the transitional on interest rates calculation


Overall calculation of the transitional adjustment









Currency




Z0010



 




 


 


 




 


 



C0010





Solvency I Interest rate



R0010



 




Annual effective rate



R0020



 




Portion of the difference applied at the reporting date



R0030



 




Adjustment to risk free rate



R0040



 








Solvency I Interest rate










Currency




Z0010



 


 




 


 


 


 




 


 



Best estimate




Average duration of insurance and reinsurance obligations





 


 



C0020




C0030





Up to 0,5 per cent



R0100



 


 




Above 0,5 % and up to 1,0 %



R0110



 


 




Above 1,0 % and up to 1,5 %



R0120



 


 




Above 1,5 % and up to 2,0 %



R0130



 


 




Above 2,0 % and up to 2,5 %



R0140



 


 




Above 2,5 % and up to 3,0 %



R0150



 


 




Above 3,0 % and up to 4,0 %



R0160



 


 




Above 4,0 % and up to 5,0 %



R0170



 


 




Above 5,0 % and up to 6,0 %



R0180



 


 




Above 6,0 % and up to 7,0 %



R0190



 


 




Above 7,0 % and up to 8,0 %



R0200



 


 




Above 8,0 %



R0210



 


 





S.22.05.01


Overall calculation of the transitional on technical provisions








 


 



C0010





Day 1 Solvency II technical provisions



R0010



 







Technical provisions subject to transitional measure on technical provisions



 


 




TP calculated as a whole



R0020



 




Best estimate



R0030



 




Risk magin



R0040



 




Solvency I technical provisions



R0050



 




Portion of the difference adjusted



R0060



 




Limitation applied in accordance to Article 308d(4)



R0070



 




Technical provision after transitional on technical provisions



R0080



 





S.22.06.01


Best estimate subject to volatility adjustment by country and currency













 


 



Line of Business




Z0010



 


 


 


 




 


 


 


 


 



By currency





 


 


 


 


 


 



C0010



…




 


 


 


 


 



R0010



 


 








Best estimate subject to country and currency volatility adjustment — Total and home country by currency













 


 


 



Total value of Best Estimate subject to volatility adjustment (for all currencies)




Part of the Best Estimate subject to volatility adjustment written in the reporting currency



 



Part of the Best Estimate subject to volatility adjustment written in currencies





 


 


 



C0030




C0040



 



C0050



…





Total value of Best Estimate subject to volatility adjustment in all countries




R0020



 


 


 


 


 


 





Total value of Best Estimate subject to volatility adjustment in the Home country




R0030



 


 


 


 


 


 








Best estimate subject to country and currency volatility adjustment — By country and currency













 


 



Countries




Total value of Best Estimate subject to volatility adjustment (for all currencies)




Part of the Best Estimate subject to volatility adjustment written in the reporting currency



 



Part of the Best Estimate subject to volatility adjustment written in currencies





 


 



C0020




C0030




C0040



 



C0050




…






Country 1




R0040



 


 


 


 


 


 




…


 


 


 


 


 


 


 





S.23.01.01


Own funds












 


 



Total




Tier 1 — unrestricted




Tier 1 — restricted




Tier 2




Tier 3





 


 



C0010




C0020




C0030




C0040




C0050








Basic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35



 


 


 


 


 


 




Ordinary share capital (gross of own shares)



R0010



 


 


 


 


 




Share premium account related to ordinary share capital



R0030



 


 


 


 


 




Initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual-type undertakings



R0040



 


 


 


 


 




Subordinated mutual member accounts



R0050



 


 


 


 


 




Surplus funds



R0070



 


 


 


 


 




Preference shares



R0090



 


 


 


 


 




Share premium account related to preference shares



R0110



 


 


 


 


 




Reconciliation reserve



R0130



 


 


 


 


 




Subordinated liabilities



R0140



 


 


 


 


 




An amount equal to the value of net deferred tax assets



R0160



 


 


 


 


 




Other own fund items approved by the supervisory authority as basic own funds not specified above



R0180



 


 


 


 


 







Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds



 


 


 


 


 


 




Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds



R0220



 


 


 


 


 







Deductions



 


 


 


 


 


 




Deductions for participations in financial and credit institutions



R0230



 


 


 


 


 





Total basic own funds after deductions




R0290



 


 


 


 


 







Ancillary own funds



 


 


 


 


 


 




Unpaid and uncalled ordinary share capital callable on demand



R0300



 


 


 


 


 




Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand



R0310



 


 


 


 


 




Unpaid and uncalled preference shares callable on demand



R0320



 


 


 


 


 




A legally binding commitment to subscribe and pay for subordinated liabilities on demand



R0330



 


 


 


 


 




Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC



R0340



 


 


 


 


 




Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC



R0350



 


 


 


 


 




Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC



R0360



 


 


 


 


 




Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC



R0370



 


 


 


 


 




Other ancillary own funds



R0390



 


 


 


 


 





Total ancillary own funds




R0400



 


 


 


 


 







Available and eligible own funds



 


 


 


 


 


 




Total available own funds to meet the SCR



R0500



 


 


 


 


 




Total available own funds to meet the MCR



R0510



 


 


 


 


 




Total eligible own funds to meet the SCR



R0540



 


 


 


 


 




Total eligible own funds to meet the MCR



R0550



 


 


 


 


 





SCR




R0580



 


 


 


 


 





MCR




R0600



 


 


 


 


 





Ratio of Eligible own funds to SCR




R0620



 


 


 


 


 





Ratio of Eligible own funds to MCR




R0640



 


 


 


 


 















 


 



C0060



 







Reconciliation reserve



 


 


 




Excess of assets over liabilities



R0700



 


 




Own shares (held directly and indirectly)



R0710



 


 




Foreseeable dividends, distributions and charges



R0720



 


 




Other basic own fund items



R0730



 


 




Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds



R0740



 


 





Reconciliation reserve




R0760



 


 







Expected profits



 


 


 




Expected profits included in future premiums (EPIFP) — Life business



R0770



 


 




Expected profits included in future premiums (EPIFP) — Non- life business



R0780



 


 





Total Expected profits included in future premiums (EPIFP)



R0790


 


 





S.23.01.04


Own funds












 


 



Total




Tier 1 — unrestricted




Tier 1 — restricted




Tier 2




Tier 3





 


 



C0010




C0020




C0030




C0040




C0050








Basic own funds before deduction for participations in other financial sector



 


 


 


 


 


 




Ordinary share capital (gross of own shares)



R0010



 


 


 


 


 




Non-available called but not paid in ordinary share capital at group level



R0020



 


 


 


 


 




Share premium account related to ordinary share capital



R0030



 


 


 


 


 




Initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual-type undertakings



R0040



 


 


 


 


 




Subordinated mutual member accounts



R0050



 


 


 


 


 




Non-available subordinated mutual member accounts at group level



R0060



 


 


 


 


 




Surplus funds



R0070



 


 


 


 


 




Non-available surplus funds at group level



R0080



 


 


 


 


 




Preference shares



R0090



 


 


 


 


 




Non-available preference shares at group level



R0100



 


 


 


 


 




Share premium account related to preference shares



R0110



 


 


 


 


 




Non-available share premium account related to preference shares at group level



R0120



 


 


 


 


 




Reconciliation reserve



R0130



 


 


 


 


 




Subordinated liabilities



R0140



 


 


 


 


 




Non-available subordinated liabilities at group level



R0150



 


 


 


 


 




An amount equal to the value of net deferred tax assets



R0160



 


 


 


 


 




The amount equal to the value of net deferred tax assets not available at the group level



R0170



 


 


 


 


 




Other items approved by supervisory authority as basic own funds not specified above



R0180



 


 


 


 


 




Non available own funds related to other own funds items approved by supervisory authority



R0190



 


 


 


 


 




Minority interests (if not reported as part of a specific own fund item)



R0200



 


 


 


 


 




Non-available minority interests at group level



R0210



 


 


 


 


 







Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds



 


 


 


 


 


 




Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds



R0220



 


 


 


 


 







Deductions



 


 


 


 


 


 




Deductions for participations in other financial undertakings, including non-regulated undertakings carrying out financial activities



R0230



 


 


 


 


 




whereof deducted according to art 228 of the Directive 2009/138/EC



R0240



 


 


 


 


 




Deductions for participations where there is non-availability of information (Article 229)



R0250



 


 


 


 


 




Deduction for participations included by using D&A when a combination of methods is used



R0260



 


 


 


 


 




Total of non-available own fund items



R0270



 


 


 


 


 





Total deductions




R0280



 


 


 


 


 





Total basic own funds after deductions




R0290



 


 


 


 


 







Ancillary own funds



 


 


 


 


 


 




Unpaid and uncalled ordinary share capital callable on demand



R0300



 


 


 


 


 




Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand



R0310



 


 


 


 


 




Unpaid and uncalled preference shares callable on demand



R0320



 


 


 


 


 




A legally binding commitment to subscribe and pay for subordinated liabilities on demand



R0330



 


 


 


 


 




Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC



R0340



 


 


 


 


 




Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC




R0350



 


 


 


 


 




Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC



R0360



 


 


 


 


 




Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC




R0370



 


 


 


 


 




Non available ancillary own funds at group level



R0380



 


 


 


 


 




Other ancillary own funds



R0390



 


 


 


 


 





Total ancillary own funds




R0400



 


 


 


 


 







Own funds of other financial sectors



 


 


 


 


 


 




Credit Institutions, investment firms, financial insitutions, alternative investment fund manager, financial institutions



R0410



 


 


 


 


 




Institutions for occupational retirement provision



R0420



 


 


 


 


 




Non regulated entities carrying out financial activities



R0430



 


 


 


 


 




Total own funds of other financial sectors



R0440



 


 


 


 


 





Own funds when using the D&A, exclusively or in combination of method 1



 


 


 


 


 


 




Own funds aggregated when using the D&A and combination of method



R0450



 


 


 


 


 




Own funds aggregated when using the D&A and combination of method net of IGT



R0460



 


 


 


 


 




Total available own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A)



R0520



 


 


 


 


 




Total available own funds to meet the minimum consolidated group SCR



R0530



 


 


 


 


 




Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A)



R0560



 


 


 


 


 




Total eligible own funds to meet the minimum consolidated group SCR



R0570



 


 


 


 


 





Consolidated Group SCR




R0590



 


 


 


 


 





Minimum consolidated Group SCR




R0610



 


 


 


 


 





Ratio of Eligible own funds to the consolidated Group SCR (excluding other financial sectors and the undertakings included via D&A)




R0630



 


 


 


 


 





Ratio of Eligible own funds to Minimum Consolidated Group SCR




R0650



 


 


 


 


 





Total eligible own funds to meet the group SCR (including own funds from other financial sector and from the undertakings included via D&A)




R0660



 


 


 


 


 





SCR for entities included with D&A method




R0670



 


 


 


 


 





Group SCR




R0680



 


 


 


 


 





Ratio of Eligible own funds to group SCR including other financial sectors and the undertakings included via D&A




R0690



 


 


 


 


 















 


 



C0060



 







Reconciliation reserve



 


 


 




Excess of assets over liabilities



R0700



 


 




Own shares (held directly and indirectly)



R0710



 


 




Foreseeable dividends, distributions and charges



R0720



 


 




Other basic own fund items



R0730



 


 




Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds



R0740



 


 




Other non available own funds



R0750



 


 





Reconciliation reserve




R0760



 


 





Expected profits



 


 


 




Expected profits included in future premiums (EPIFP) — Life business



R0770



 


 




Expected profits included in future premiums (EPIFP) — Non- life business



R0780



 


 





Total Expected profits included in future premiums (EPIFP)




R0790



 


 





S.23.02.01


Detailed information by tiers on own funds













 


 



Total




Tier 1




Tier 2




Tier 3





 


 


 



Total Tier 1




Of which counted under transitionals




Tier 2




Of which counted under transitionals



 




 


 



C0010




C0020




C0030




C0040




C0050




C0060








Ordinary share capital



 


 


 


 


 


 


 




Paid in



R0010



 


 


 


 


 


 




Called up but not yet paid in



R0020



 


 


 


 


 


 




Own shares held



R0030



 


 


 


 


 


 





Total ordinary share capital




R0100



 


 


 


 


 


 







Initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings



 


 


 


 


 


 


 




Paid in



R0110



 


 


 


 


 


 




Called up but not yet paid in



R0120



 


 


 


 


 


 





Total initial fund members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings




R0200



 


 


 


 


 


 







Subordinated mutual members accounts



 


 


 


 


 


 


 




Dated subordinated



R0210



 


 


 


 


 


 




Undated subordinated with a call option



R0220



 


 


 


 


 


 




Undated subordinated with no contractual opportunity to redeem



R0230



 


 


 


 


 


 





Total subordinated mutual members accounts




R0300



 


 


 


 


 


 







Preference shares



 


 


 


 


 


 


 




Dated preference shares



R0310



 


 


 


 


 


 




Undated preference shares with a call option



R0320



 


 


 


 


 


 




Undated preference shares with no contractual opportunity to redeem



R0330



 


 


 


 


 


 





Total preference shares




R0400



 


 


 


 


 


 







Subordinated liabilities



 


 


 


 


 


 


 




Dated subordinated liabilities



R0410



 


 


 


 


 


 




Undated subordinated liabilities with a contractual opportunity to redeem



R0420



 


 


 


 


 


 




Undated subordinated liabilities with no contractual opportunity to redeem



R0430



 


 


 


 


 


 





Total subordinated liabilities




R0500



 


 


 


 


 


 




















 


 


 


 


 



Tier 2




Tier 3





 


 


 


 


 



Initial amounts approved




Current amounts




Initial amounts approved




Current amounts






Ancillary own funds



 


 


 


 



C0070




C0080




C0090




C0100





Items for which an amount was approved



R0510



 


 


 


 


 


 


 




Items for which a method was approved



R0520



 


 


 


 


 


 


 















 


 



Total




Explanation





 


 



C0110




C0120






Excess of assets over liabilities — attribution of valuation differences



 


 


 




Difference in the valuation of assets



R0600



 


 




Difference in the valuation of technical provisions



R0610



 


 




Difference in the valuation of other liabilities



R0620



 


 




Total of reserves and retained earnings from financial statements



R0630



 


 





Other, please explain why you need to use this line.




R0640



 


 




Reserves from financial statements adjusted for Solvency II valuation differences



R0650



 


 




Excess of assets over liabilities attributable to basic own fund items (excluding the reconciliation reserve)



R0660



 


 




Excess of assets over liabilities



R0700



 


 





S.23.02.04


Detailed information by tiers on own funds













 


 



Total




Tier 1




Tier 2




Tier 3





 


 


 



Total Tier 1




Of which counted under transitionals




Tier 2




Of which counted under transitionals



 




 


 



C0010




C0020




C0030




C0040




C0050




C0060








Ordinary share capital



 


 


 


 


 


 


 




Paid in



R0010



 


 


 


 


 


 




Called up but not yet paid in



R0020



 


 


 


 


 


 




Own shares held



R0030



 


 


 


 


 


 





Total ordinary share capital




R0100



 


 


 


 


 


 







Initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings



 


 


 


 


 


 


 




Paid in



R0110



 


 


 


 


 


 




Called up but not yet paid in



R0120



 


 


 


 


 


 





Total initial fund members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings




R0200



 


 


 


 


 


 







Subordinated mutual members accounts



 


 


 


 


 


 


 




Dated subordinated



R0210



 


 


 


 


 


 




Undated subordinated with a call option



R0220



 


 


 


 


 


 




Undated subordinated with no contractual opportunity to redeem



R0230



 


 


 


 


 


 





Total subordinated mutual members accounts




R0300



 


 


 


 


 


 







Preference shares



 


 


 


 


 


 


 




Dated preference shares



R0310



 


 


 


 


 


 




Undated preference shares with a call option



R0320



 


 


 


 


 


 




Undated preference shares with no contractual opportunity to redeem



R0330



 


 


 


 


 


 





Total preference shares




R0400



 


 


 


 


 


 







Subordinated liabilities



 


 


 


 


 


 


 




Dated subordinated liabilities



R0410



 


 


 


 


 


 




Undated subordinated liabilities with a contractual opportunity to redeem



R0420



 


 


 


 


 


 




Undated subordinated liabilities with no contractual opportunity to redeem



R0430



 


 


 


 


 


 





Total subordinated liabilities




R0500



 


 


 


 


 


 




















 


 


 


 


 



Tier 2




Tier 3





 


 


 


 


 



Initial amounts approved




Current amounts




Initial amounts approved




Current amounts






Ancillary own funds



 


 


 


 



C0070




C0080




C0090




C0100





Items for which an amount was approved



R0510



 


 


 


 


 


 


 




Items for which a method was approved



R0520



 


 


 


 


 


 


 















 


 



Total




Explanation





 


 



C0110




C0120






Excess of assets over liabilities — attribution of valuation differences



 


 


 




Difference in the valuation of assets



R0600



 


 




Difference in the valuation of technical provisions



R0610



 


 




Difference in the valuation of other liabilities



R0620



 


 




Total of reserves and retained earnings from financial statements



R0630



 


 





Other, please explain why you need to use this line.




R0640



 


 




Reserves from financial statements adjusted for Solvency II valuation differences



R0650



 


 




Excess of assets over liabilities attributable to basic own fund items (excluding the reconciliation reserve)



R0660



 


 




Excess of assets over liabilities



R0700



 


 





S.23.03.01


Annual movements on own funds













 


 



Balance b/fwd




Increase




Reduction



 


 



Balance c/fwd





 


 



C0010




C0020




C0030



 


 



C0060








Ordinary share capital — movements in the reporting period



 


 


 


 


 


 


 




Paid in



R0010



 


 


 


 


 


 




Called up but not yet paid in



R0020



 


 


 


 


 


 




Own shares held



R0030



 


 


 


 


 


 





Total ordinary share capital




R0100



 


 


 


 


 


 







Share premium account related to ordinary share capital — movements in the reporting period



 


 


 


 


 


 


 




Tier 1



R0110



 


 


 


 


 


 




Tier 2



R0120



 


 


 


 


 


 





Total




R0200



 


 


 


 


 


 







Initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings — movements in the reporting period



 


 


 


 


 


 


 




Paid in


R0210


 


 


 


 


 


 




Called up but not yet paid in



R0220



 


 


 


 


 


 





Total initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings




R0300



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd




Issued




Redeemed




Movements in valuation




Regulatory action




Balance c/fwd





 


 



C0010




C0070




C0080




C0090




C0100




C0060








Subordinated mutual members accounts — movements in the reporting period



 


 


 


 


 


 


 




Tier 1



R0310



 


 


 


 


 


 




Tier 2



R0320



 


 


 


 


 


 




Tier 3



R0330



 


 


 


 


 


 





Total subordinated mutual members accounts




R0400



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd



 


 


 


 



Balance c/fwd





 


 



C0010



 


 


 


 



C0060






Surplus funds




R0500



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd




Increase




Reduction



 


 



Balance c/fwd





 


 



C0010




C0020




C0030



 


 


 







Preference shares — movements in the reporting period



 


 


 


 


 


 


 




Tier 1



R0510



 


 


 


 


 


 




Tier 2



R0520



 


 


 


 


 


 




Tier 3



R0530



 


 


 


 


 


 





Total preference shares




R0600



 


 


 


 


 


 







Share premium relating to preference shares



 


 


 


 


 


 


 




Tier 1



R0610



 


 


 


 


 


 




Tier 2



R0620



 


 


 


 


 


 




Tier 3



R0630



 


 


 


 


 


 





Total




R0700



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd




Issued




Redeemed




Movements in valuation




Regulatory action




Balance c/fwd





 


 



C0010




C0070




C0080




C0090




C0100




C0060








Subordinated liabilities — movements in the reporting period



 


 


 


 


 


 


 




Tier 1



R0710



 


 


 


 


 


 




Tier 2



R0720



 


 


 


 


 


 




Tier 3



R0730



 


 


 


 


 


 





Total subordinated liabilities




R0800



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd



 


 


 


 



Balance c/fwd





 


 



C0010



 


 


 


 



C0060






An amount equal to the value of net deferred tax assets




R0900



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd




Issued




Redeemed




Movements in valuation



 



Balance c/fwd





 


 



C0010




C0070




C0080




C0090



 



C0060








Other items approved by supervisory authority as basic own funds not specified above — movements in the reporting period



 


 


 


 


 


 


 




Tier 1 to be treated as unrestricted



R1000



 


 


 


 


 


 




Tier 1 to be treated as restricted



R1010



 


 


 


 


 


 




Tier 2



R1020



 


 


 


 


 


 




Tier 3



R1030



 


 


 


 


 


 





Total of other items approved by supervisory authority as basic own funds items not specified above




R1100



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd




New amount made available




Reduction to amount available




Called up to basic own fund



 



Balance c/fwd





 


 



C0010




C0110




C0120




C0130



 



C0060








Ancillary own funds — movements in the reporting period



 


 


 


 


 


 


 




Tier 2



R1110



 


 


 


 


 


 




Tier 3



R1120



 


 


 


 


 


 





Total ancillary own funds




R1200



 


 


 


 


 


 








S.23.03.04


Annual movements on own funds













 


 



Balance b/fwd




Increase




Reduction



 


 



Balance c/fwd





 


 



C0010




C0020




C0030



 


 



C0060








Ordinary share capital — movements in the reporting period



 


 


 


 


 


 


 




Paid in



R0010



 


 


 


 


 


 




Called up but not yet paid in



R0020



 


 


 


 


 


 




Own shares held



R0030



 


 


 


 


 


 





Total ordinary share capital




R0100



 


 


 


 


 


 







Share premium account related to ordinary share capital — movements in the reporting period



 


 


 


 


 


 


 




Tier 1



R0110



 


 


 


 


 


 




Tier 2



R0120



 


 


 


 


 


 





Total




R0200



 


 


 


 


 


 







Initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings — movements in the reporting period



 


 


 


 


 


 


 




Paid in


R0210


 


 


 


 


 


 




Called up but not yet paid in



R0220



 


 


 


 


 


 





Total initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings




R0300



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd




Issued




Redeemed




Movements in valuation




Regulatory action




Balance c/fwd





 


 



C0010




C0070




C0080




C0090




C0100




C0060








Subordinated mutual members accounts — movements in the reporting period



 


 


 


 


 


 


 




Tier 1



R0310



 


 


 


 


 


 




Tier 2



R0320



 


 


 


 


 


 




Tier 3



R0330



 


 


 


 


 


 





Total subordinated mutual members accounts




R0400



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd



 


 


 


 



Balance c/fwd





 


 



C0010



 


 


 


 



C0060






Surplus funds




R0500



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd




Increase




Reduction



 


 



Balance c/fwd





 


 



C0010




C0020




C0030



 


 


 







Preference shares — movements in the reporting period



 


 


 


 


 


 


 




Tier 1



R0510



 


 


 


 


 


 




Tier 2



R0520



 


 


 


 


 


 




Tier 3



R0530



 


 


 


 


 


 





Total preference shares




R0600



 


 


 


 


 


 







Share premium relating to preference shares



 


 


 


 


 


 


 




Tier 1



R0610



 


 


 


 


 


 




Tier 2



R0620



 


 


 


 


 


 




Tier 3



R0630



 


 


 


 


 


 





Total




R0700



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd




Issued




Redeemed




Movements in valuation




Regulatory action




Balance c/fwd





 


 



C0010




C0070




C0080




C0090




C0100




C0060








Subordinated liabilities — movements in the reporting period



 


 


 


 


 


 


 




Tier 1



R0710



 


 


 


 


 


 




Tier 2



R0720



 


 


 


 


 


 




Tier 3



R0730



 


 


 


 


 


 





Total subordinated liabilities




R0800



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd



 


 


 


 



Balance c/fwd





 


 



C0010



 


 


 


 



C0060






An amount equal to the value of net deferred tax assets




R0900



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd




Issued




Redeemed




Movements in valuation



 



Balance c/fwd





 


 



C0010




C0070




C0080




C0090



 



C0060








Other items approved by supervisory authority as basic own funds not specified above — movements in the reporting period



 


 


 


 


 


 


 




Tier 1 to be treated as unrestricted



R1000



 


 


 


 


 


 




Tier 1 to be treated as restricted



R1010



 


 


 


 


 


 




Tier 2



R1020



 


 


 


 


 


 




Tier 3



R1030



 


 


 


 


 


 





Total of other items approved by supervisory authority as basic own funds items not specified above




R1100



 


 


 


 


 


 




 


 


 


 


 


 


 


 




 


 



Balance b/fwd




New amount made available




Reduction to amount available




Called up to basic own fund



 



Balance c/fwd





 


 



C0010




C0110




C0120




C0130



 



C0060








Ancillary own funds — movements in the reporting period



 


 


 


 


 


 


 




Tier 2



R1110



 


 


 


 


 


 




Tier 3



R1120



 


 


 


 


 


 





Total ancillary own funds




R1200



 


 


 


 


 


 





S.23.04.01


List of items on own funds














Description of subordinated mutual members' accounts




Amount




Tier




Currency Code




Counted under transitionals?




Counterparty (if specific)




Issue date




(cont.)






C0010




C0020




C0030




C0040




C0070




C0080




C0090



 




 


 


 


 


 


 


 


 


















Maturity date




First call date




Details of further call dates




Details of incentives to redeem




Notice period




Buy back during the year






C0100




C0110




C0120




C0130




C0140




C0160





 


 


 


 


 


 




















Description of preference shares




Amount




Counted under transitionals?




Counterparty (if specific)




Issue date




First call date




Details of further call dates




Details of incentives to redeem






C0190




C0200




C0210




C0220




C0230




C0240




C0250




C0260





 


 


 


 


 


 


 


 




















Description of subordinated liabilities




Amount




Tier




Currency Code




Lender (if specific)




Counted under transitionals?




Issue date




(cont.)






C0270




C0280




C0290




C0300




C0320




C0330




C0350



 




 


 


 


 


 


 


 


 

















Maturity date




First call date




Further call dates




Details of incentives to redeem




Notice period






C0360




C0370




C0380




C0390




C0400





 


 


 


 


 



















Other items approved by supervisory authority as basic own funds not specified above




Amount




Currency Code




Tier 1




Tier 2




Tier 3




Date of authorisation






C0450




C0460




C0470




C0480




C0490




C0500




C0510





 


 


 


 


 


 


 








Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds







Description of item



Total






C0570




C0580





 


 

















Description of ancillary own funds




Amount




Counterpart




Issue date




Date of authorisation






C0590




C0600




C0610




C0620




C0630





 


 


 


 


 








Adjustment for ring fenced funds and matching adjustment portfolios













Number of ring-fenced fund/Matching adjustment portfolios



 



Notional SCR




Notional SCR (negative results set to zero)




Excess of assets over liablities




Future transfers attributable to shareholders




Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds






C0660



 



C0670




C0680




C0690




C0700




C0710






Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds



R0010


 


 


 


 


 




 


R0020


 


 


 


 


 





S.23.04.04


List of items on own funds














Description of subordinated mutual members' accounts




Amount




Tier




Currency Code




Issuing entity




Lender (if specific)




Counted under transitionals?




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070



 




 


 


 


 


 


 


 


 




















Counterparty (if specific)




Issue date




Maturity date




First call date




Details of further call dates




Details of incentives to redeem




Notice period




(cont.)






C0080




C0090




C0100




C0110




C0120




C0130




C0140



 




 


 


 


 


 


 


 


 
















Name of supervisory authority having given authorisation




Buy back during the year




% of the issue held by entities in the group




Contribution to group subordinated MMA






C0150




C0160




C0170




C0180





 


 


 


 




















Description of preference shares




Amount




Counted under transitionals?




Counterparty (if specific)




Issue date




First call date




Details of further call dates




Details of incentives to redeem






C0190




C0200




C0210




C0220




C0230




C0240




C0250




C0260





 


 


 


 


 


 


 


 




















Description of subordinated liabilities




Amount




Tier




Currency Code




Issuing entity




Lender (if specific)




Counted under transitionals?




(cont.)






C0270




C0280




C0290




C0300




C0310




C0320




C0330



 




 


 


 


 


 


 


 


 




















Counterparty (if specific)




Issue date




Maturity date




First call date




Further call dates




Details of incentives to redeem




Notice period




(cont.)






C0340




C0350




C0360




C0370




C0380




C0390




C0400



 




 


 


 


 


 


 


 


 
















Name of supervisory authority having given authorisation




Buy back during the year




% of the issue held by entities in the group




Contribution to group subordinated liabilities






C0410




C0420




C0430




C0440





 


 


 


 




















Other items approved by supervisory authority as basic own funds not specified above




Amount




Currency Code




Tier 1




Tier 2




Tier 3




Date of authorisation




(cont.)






C0450




C0460




C0470




C0480




C0490




C0500




C0510



 




 


 


 


 


 


 


 


 

















Name of supervisory authority having given authorisation




Name of entity concerned




Buy back during the year




% of the issue held by entities in the group




Contribution to group other basic own funds






C0520




C0530




C0540




C0550




C0560





 


 


 


 


 







Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds







Description of item




Total






C0570




C0580





 


 




















Description of ancillary own funds




Amount




Counterpart




issue date




Date of authorisation




Name of supervisory authority having given authorisation




Name of entity concerned




(cont.)






C0590




C0600




C0610




C0620




C0630




C0640




C0650



 




 


 


 


 


 


 


 


 








Adjustment for ring fenced funds and matching adjustment portfolios













Number of ring-fenced fund/Matching adjustment portfolios



 



Notional SCR




Notional SCR (negative results set to zero)




Excess of assets over liablities




Future transfers attributable to shareholders




Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds






C0660



 



C0670




C0680




C0690




C0700




C0710






Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds




R0010



 


 


 


 


 




 



R0020



 


 


 


 


 








Calculation of non available own funds at group level (such a calculation has to be done entity by entity)


Non available own funds at group level — exceeding the contribution of solo SCR to Group SCR














Related (Re)insurance undertakings, Insurance Holding Company, Mixed financial Holding Company, ancillary entities and SPV included in the scope of the group calculation




Country




Contribution of solo SCR to Group SCR




Non available minority interests




Non available own funds related to other own funds items approved by supervisory authority




Non available surplus funds




Non available called but not paid in capital




(cont.)






C0720




C0730




C0740




C0750




C0760




C0770




C0780



 




 


 


 


 


 


 


 


 



















Non available ancillary own funds




Non available subordinated mutual member accounts




Non available preference shares




Non available Subordinated Liabilites




The amount equal to the value of net deferred tax assets not available at the group level




Non available share premium account related to preference shares at group level




Total non available excess own funds






C0790




C0800




C0810




C0820




C0830




C0840




C0850





 


 


 


 


 


 


 




















Related (Re)insurance undertakings, Insurance Holding Company, Mixed financial Holding Company, ancillary entities and SPV included in the scope of the group calculation




Country




Contribution of solo SCR to Group SCR




Non available minority interests




Non available own funds related to other own funds items approved by supervisory authority




Non available surplus funds




Non available called but not paid in capital




Non available ancillary own funds





 


 


 



C0860




C0870




C0880




C0890




C0900






Total



 


 


 


 


 


 


 



















Related (Re)insurance undertakings, Insurance Holding Company, Mixed financial Holding Company, ancillary entities and SPV included in the scope of the group calculation




Non available subordinated mutual member accounts




Non available preference shares




Non available Subordinated Liabilites




The amount equal to the value of net deferred tax assets not available at the group level




Non available share premium account related to preference shares at group level




Total non available excess own funds





 



C0910




C0920




C0930




C0940




C0950




C0960






Total



 


 


 


 


 


 





S.24.01.01


Participations held


Participations in related undertakings that are financial and credit institutions (fully or partially) deducted according to article 68 of the Commission Delegated Regulation (EU) 2015/35


Table 1 — Participations in related undertakings that are financial and credit institutions which individually exceed 10 % of items included in (a) (i), (ii), (iv) and (vi) of Article 69, not including consolidated strategic participations for the purpose of deductions under Article 68 (1) of the Delegated Regulation (EU) 2015/35













Name of related undertaking




Asset ID Code




Asset ID Code type




Total




Common Equity Tier 1




Additional Tier 1




Tier 2






C0010




C0020




C0030




C0040




C0050




C0060




C0070





 


 


 


 


 


 


 








Table 2 consolidated strategic participations for the purpose of deductions under Article 68 (2) of the Delegated Regulation (EU) 2015/35— Participations in related undertakings that are financial and credit institutions which when aggregated exceed 10 % of items included in (a) (i), (ii), (iv) and (vi) of Article 69, not including













Name of related undertaking




Asset ID Code




Asset ID Code type




Total




Common Equity Tier 1




Additional Tier 1




Tier 2






C0080




C0090




C0100




C0110




C0120




C0130




C0140





 


 


 


 


 


 


 


















 


 


 



Total




Common Equity Tier 1




Additional Tier 1




Tier 2





 


 


 



C0150




C0160




C0170




C0180






Total participations in related undertakings that are financial and credit institutions (for which there is an OF deduction)



 


 


 


 


 


 








Own funds deductions











 


 



Total




Tier 1 — unrestricted




Tier 1 — restricted




Tier 2





 


 



C0190




C0200




C0210




C0220






R0010



Article 68 (1) deduction


 


 


 


 





R0020



Article 68 (2) deduction


 


 


 


 





R0030



Total


 


 


 


 





SCR treatment


Participations in related undertakings that are financial and credit institutions not (fully) deducted according to article 68 of the Commission Delegated Regulation (EU) 2015/35


Table 3 — Participations in related undertakings that are financial and credit institutions which are considered strategic as defined in Article 171 of the Delegated Regulation (EU) 2015/35 and which are included in the calculation of the group solvency on the basis of method 1 (no OF deduction according to art 68(3)).













Name of related undertaking




Asset ID Code




Asset ID Code type




Total




Type 1 Equity




Type 2 Equity




Subordinated liabilities






C0230




C0240




C0250




C0260




C0270




C0280




C0290





 


 


 


 


 


 


 








Table 4 — Participations in related undertakings that are financial and credit institutions which are strategic (as defined in Article 171 of the Delegated Regulation (EU) 2015/35), not included in the calculation of the group solvency on the basis of method 1 and which are not deducted according to art 68(1) and 68 (2) (It should include the remaining part following the partial deduction according to Article 68 (2) of the Delegated Regulation (EU) 2015/35)













Name of related undertaking




Asset ID Code




Asset ID Code type




Total




Type 1 Equity




Type 2 Equity




Subordinated liabilities






C0300




C0310




C0320




C0330




C0340




C0350




C0360





 


 


 


 


 


 


 








Table 5 — Participations in related undertakings that are financial and credit institutions which are not strategic and which are not deducted according to art 68(1) and 68(2) of Delegated Regulation 2015/35


(It should include the remaining part following the partial deduction according to Article 68 (2) of the Delegated Regulation (EU) 2015/35)













Name of related undertaking




Asset ID Code




Asset ID Code type




Total




Type 1 Equity




Type 2 Equity




Subordinated liabilities






C0370




C0380




C0390




C0400




C0410




C0420




C0430





 


 


 


 


 


 


 





Participations in related undertakings that are not financial and credit institutions


Table 6 — Other strategic participations not in financial and credit institution













Name of related undertaking




Asset ID Code




Asset ID Code type




Total




Type 1 Equity




Type 2 Equity




Subordinated liabilities






C0440




C0450




C0460




C0470




C0480




C0490




C0500





 


 


 


 


 


 


 








Table 7 — Other non-strategic participations not in financial and credit institution













Name of related undertaking




Asset ID Code




Asset ID Code type




Total




Type 1 Equity




Type 2 Equity




Subordinated liabilities






C0510




C0520




C0530




C0540




C0550




C0560




C0570





 


 


 


 


 


 


 








Total for SCR calculation











 


 



Total




Type 1 Equity




Type 2 Equity




Subordinated liabilities





 


 



C0580




C0590




C0600




C0610






R0040



Total participations in related undertakings that are financial and credit institutions


 


 


 


 





R0050



of which strategic (method 1 or less than 10 % not method 1)


 


 


 


 





R0060



of which non-strategic (less than 10 %)


 


 


 


 





R0070



Total participations in related undertakings that are not financial and credit institutions


 


 


 


 





R0080



of which strategic


 


 


 


 





R0090



of which non-strategic


 


 


 


 








Total all participations








 


 



Total





 


 



C0620





 


Total of all participations


 





S.25.01.01


Solvency Capital Requirement — for undertakings on Standard Formula








Article 112



Z0010



A001
















 


 



Net solvency capital requirement




Gross solvency capital requirement




Allocation from adjustments due to RFF and Matching adjustments portfolios





 


 



C0030




C0040




C0050





Market risk



R0010



 


 


 




Counterparty default risk



R0020



 


 


 




Life underwriting risk



R0030



 


 


 




Health underwriting risk



R0040



 


 


 




Non-life underwriting risk



R0050



 


 


 




Diversification



R0060



 


 


 




Intangible asset risk



R0070



 


 


 





Basic Solvency Capital Requirement




R0100



 


 


 




 


 


 


 


 





Calculation of Solvency Capital Requirement



 



C0100



 


 




Adjustment due to RFF/MAP nSCR aggregation



R0120



 


 


 




Operational risk



R0130



 


 


 




Loss-absorbing capacity of technical provisions



R0140



 


 


 




Loss-absorbing capacity of deferred taxes



R0150



 


 


 




Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC



R0160



 


 


 





Solvency Capital Requirement excluding capital add-on




R0200



 


 


 




Capital add-on already set



R0210



 


 


 





Solvency capital requirement




R0220



 


 


 





Other information on SCR



 


 


 


 




Capital requirement for duration-based equity risk sub-module



R0400



 


 


 




Total amount of Notional Solvency Capital Requirements for remaining part



R0410



 


 


 




Total amount of Notional Solvency Capital Requirements for ring fenced funds



R0420



 


 


 




Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios



R0430



 


 


 




Diversification effects due to RFF nSCR aggregation for article 304



R0440



 


 


 




Method used to calculate the adjustment due to RFF/MAP nSCR aggregation



R0450



 


 


 




Net future discretionary benefits



R0460



 


 


 





S.25.01.04


Solvency Capital Requirement — for groups on Standard Formula








Article 112



Z0010



 
















 


 



Net solvency capital requirement




Gross solvency capital requirement




Allocation from adjustments due to RFF and Matching adjustments portfolios





 


 



C0030




C0040




C0050





Market risk



R0010



 


 


 




Counterparty default risk



R0020



 


 


 




Life underwriting risk



R0030



 


 


 




Health underwriting risk



R0040



 


 


 




Non-life underwriting risk



R0050



 


 


 




Diversification



R0060



 


 


 




Intangible asset risk



R0070



 


 


 





Basic Solvency Capital Requirement




R0100



 


 


 




 


 


 


 


 





Calculation of Solvency Capital Requirement



 



C0100



 


 




Adjustment due to RFF/MAP nSCR aggregation



R0120



 


 


 




Operational risk



R0130



 


 


 




Loss-absorbing capacity of technical provisions



R0140



 


 


 




Loss-absorbing capacity of deferred taxes



R0150



 


 


 




Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC



R0160



 


 


 





Solvency Capital Requirement excluding capital add-on




R0200



 


 


 




Capital add-ons already set



R0210



 


 


 





Solvency capital requirement for undertakings under consolidated method




R0220



 


 


 





Other information on SCR



 


 


 


 




Capital requirement for duration-based equity risk sub-module



R0400



 


 


 




Total amount of Notional Solvency Capital Requirements for remaining part



R0410



 


 


 




Total amount of Notional Solvency Capital Requirements for ring fenced funds



R0420



 


 


 




Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios



R0430



 


 


 




Diversification effects due to RFF nSCR aggregation for article 304



R0440



 


 


 




Method used to calculate the adjustment due to RFF/MAP nSCR aggregation



R0450



 


 


 




Net future discretionary benefits



R0460



 


 


 




Minimum consolidated group solvency capital requirement



R0470



 


 


 





Information on other entities



 


 


 


 




Capital requirement for other financial sectors (Non-insurance capital requirements)



R0500



 


 


 




Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies



R0510



 


 


 




Capital requirement for other financial sectors (Non-insurance capital requirements) — Institutions for occupational retirement provisions



R0520



 


 


 




Capital requirement for other financial sectors (Non-insurance capital requirements) — Capital requirement for non-regulated entities carrying out financial activities



R0530



 


 


 




Capital requirement for non-controlled participation requirements



R0540



 


 


 




Capital requirement for residual undertakings



R0550



 


 


 





Overall SCR



 


 


 


 




SCR for undertakings included via D and A



R0560



 


 


 





Solvency capital requirement




R0570



 


 


 





SR.25.01.01


Solvency Capital Requirement — for undertakings on Standard Formula








Article 112



Z0010



 




Ring Fenced Fund/Matching adjustment portfolio or remaining part



Z0020



 




Fund/Portfolio number



Z0030



 















 


 



Net solvency capital requirement




Gross solvency capital requirement





 


 



C0030




C0040





Market risk



R0010



 


 




Counterparty default risk



R0020



 


 




Life underwriting risk



R0030



 


 




Health underwriting risk



R0040



 


 




Non-life underwriting risk



R0050



 


 




Diversification



R0060



 


 




Intangible asset risk



R0070



 


 





Basic Solvency Capital Requirement




R0100



 


 




 


 


 


 





Calculation of Solvency Capital Requirement



 



C0100



 




Operational risk



R0130



 


 




Loss-absorbing capacity of technical provisions



R0140



 


 




Loss-absorbing capacity of deferred taxes



R0150



 


 





Solvency Capital Requirement




R0200



 


 




Net future discretionary benefits



R0460



 


 





S.25.02.01


Solvency Capital Requirement — for undertakings using the standard formula and partial internal model












Unique number of component




Components description




Calculation of the Solvency Capital Requirement




Allocation from adjustments due to RFF and Matching adjustments portfolios




Consideration of the future management actions regarding technical provisions and/or deferred taxes




Amount modelled






C0010




C0020




C0030




C0050




C0060




C0070





 


 


 


 


 


 




 


 


 


 


 


 




 


 


 


 


 


 





Calculation of Solvency Capital Requirement



 



C0100



 


 


 




Total undiversified components



R0110



 


 


 


 




Diversification



R0060



 


 


 


 




Adjustment due to RFF/MAP nSCR aggregation



R0120



 


 


 


 




Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC



R0160



 


 


 


 





Solvency capital requirement excluding capital add-on




R0200



 


 


 


 




Capital add-ons already set



R0210



 


 


 


 





Solvency capital requirement




R0220



 


 


 


 





Other information on SCR



 


 


 


 


 




Amount/estimate of the overall loss-absorbing capacity of technical provisions



R0300



 


 


 


 




Amount/estimate of the overall loss-absorbing capacity ot deferred taxes



R0310



 


 


 


 




Capital requirement for duration-based equity risk sub-module



R0400



 


 


 


 




Total amount of Notional Solvency Capital Requirements for remaining part



R0410



 


 


 


 




Total amount of Notional Solvency Capital Requirement for ring fenced funds



R0420



 


 


 


 




Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios



R0430



 


 


 


 




Diversification effects due to RFF nSCR aggregation for article 304



R0440



 


 


 


 




Method used to calculate the adjustment due to RFF/MAP nSCR aggregation



R0450



 


 


 


 




Net future discretionary benefits



R0460



 


 


 


 








S.25.02.04


Solvency Capital Requirement — for groups using the standard formula and partial internal model












Unique number of component




Components description




Calculation of the Solvency Capital Requirement




Allocation from adjustments due to RFF and Matching adjustments portfolios




Consideration of the future management actions regarding technical provisions and/or deferred taxes




Amount modelled






C0010




C0020




C0030




C0050




C0060




C0070





 


 


 


 


 


 




 


 


 


 


 


 




 


 


 


 


 


 





Calculation of Solvency Capital Requirement



 



C0100



 


 


 




Total undiversified components



R0110



 


 


 


 




Diversification



R0060



 


 


 


 




Adjustment due to RFF/MAP nSCR aggregation



R0120



 


 


 


 




Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC



R0160



 


 


 


 





Solvency capital requirement excluding capital add-on




R0200



 


 


 


 




Capital add-ons already set



R0210



 


 


 


 





Solvency capital requirement for undertakings under consolidated method




R0220



 


 


 


 





Other information on SCR



 


 


 


 


 




Amount/estimate of the overall loss-absorbing capacity of technical provisions



R0300



 


 


 


 




Amount/estimate of the overall loss-absorbing capacity ot deferred taxes



R0310



 


 


 


 




Capital requirement for duration-based equity risk sub-module



R0400



 


 


 


 




Total amount of Notional Solvency Capital Requirements for remaining part



R0410



 


 


 


 




Total amount of Notional Solvency Capital Requirement for ring fenced funds



R0420



 


 


 


 




Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios



R0430



 


 


 


 




Diversification effects due to RFF nSCR aggregation for article 304



R0440



 


 


 


 




Method used to calculate the adjustment due to RFF/MAP nSCR aggregation



R0450



 


 


 


 




Net future discretionary benefits



R0460



 


 


 


 




Minimum consolidated group solvency capital requirement



R0470



 


 


 


 





Information on other entities



 


 


 


 


 




Capital requirement for other financial sectors (Non-insurance capital requirements)



R0500



 


 


 


 




Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies



R0510



 


 


 


 




Capital requirement for other financial sectors (Non-insurance capital requirements) — Institutions for occupational retirement provisions



R0520



 


 


 


 




Capital requirement for other financial sectors (Non-insurance capital requirements) — Capital requirement for non-regulated entities carrying out financial activities



R0530



 


 


 


 




Capital requirement for non-controlled participation requirements



R0540



 


 


 


 




Capital requirement for residual undertakings



R0550



 


 


 


 





Overall SCR



 


 


 


 


 




SCR for undertakings included via D and A



R0560



 


 


 


 





Solvency capital requirement




R0570



 


 


 


 





SR.25.02.01


Solvency Capital Requirement — for undertakings using the standard formula and partial internal model








Ring Fenced Fund/Matching adjustment portfolio or remaining part



Z0020



 




Fund/Portfolio number



Z0030



 

















Unique number of component




Components description




Calculation of the Solvency Capital Requirement




Consideration of the future management actions regarding technical provisions and/or deferred taxes




Amount modelled






C0010




C0020




C0030




C0060




C0070





 


 


 


 


 




 


 


 


 


 




 


 


 


 


 





Calculation of Solvency Capital Requirement



 



C0100



 


 




Total undiversified components



R0110



 


 


 




Diversification



R0060



 


 


 





Solvency capital requirement excluding capital add-on




R0200



 


 


 




Capital add-ons already set



R0210



 


 


 




Solvency capital requirement



R0220



 


 


 





Other information on SCR



 


 


 


 




Amount/estimate of the overall loss-absorbing capacity of technical provisions



R0300



 


 


 




Amount/estimate of the overall loss-absorbing capacity ot deferred taxes



R0310



 


 


 




Net future discretionary benefits



R0460



 


 


 





S.25.03.01


Solvency Capital Requirement — for undertakings on Full Internal Models










Unique number of component




Components description




Calculation of the Solvency Capital Requirement




Consideration of the future management actions regarding technical provisions and/or deferred taxes






C0010




C0020




C0030




C0060





 


 


 


 




 


 


 


 




 


 


 


 





Calculation of Solvency Capital Requirement



 



C0100



 




Total undiversified components



R0110



 


 




Diversification



R0060



 


 




Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC (transitional)



R0160



 


 





Solvency capital requirement excluding capital add-on




R0200



 


 




Capital add-ons already set



R0210



 


 





Solvency capital requirement




R0220



 


 





Other information on SCR



 


 


 




Amount/estimate of the overall loss-absorbing capacity of technical provisions



R0300



 


 




Amount/estimate of the overall loss-absorbing capacity ot deferred taxes



R0310



 


 




Total amount of Notional Solvency Capital Requirements for remaining part



R0410



 


 




Total amount of Notional Solvency Capital Requirement for ring fenced funds



R0420



 


 




Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios



R0430



 


 




Diversification effects due to RFF nSCR aggregation for article 304



R0440



 


 




Net future discretionary benefits



R0460



 


 








S.25.03.04


Solvency Capital Requirement — for groups on Full Internal Models










Unique number of component




Components description




Calculation of the Solvency Capital Requirement




Consideration of the future management actions regarding technical provisions and/or deferred taxes






C0010




C0020




C0030




C0060





 


 


 


 




 


 


 


 




 


 


 


 





Calculation of Solvency Capital Requirement



 



C0100



 




Total undiversified components



R0110



 


 




Diversification



R0060



 


 




Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC



R0160



 


 





Solvency capital requirement excluding capital add-on




R0200



 


 




Capital add-ons already set



R0210



 


 





Solvency capital requirement




R0220



 


 





Other information on SCR



 


 


 




Amount/estimate of the overall loss-absorbing capacity of technical provisions



R0300



 


 




Amount/estimate of the overall loss-absorbing capacity ot deferred taxes



R0310



 


 




Total amount of Notional Solvency Capital Requirements for remaining part



R0410



 


 




Total amount of Notional Solvency Capital Requirement for ring fenced funds



R0420



 


 




Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios



R0430



 


 




Diversification effects due to RFF nSCR aggregation for article 304



R0440



 


 




Net future discretionary benefits



R0460



 


 




Minimum consolidated group solvency capital requirement



R0470



 


 





Information on other entities



 


 


 




Capital requirement for other financial sectors (Non-insurance capital requirements)



R0500



 


 




Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies



R0510



 


 




Capital requirement for other financial sectors (Non-insurance capital requirements) — Institutions for occupational retirement provisions



R0520



 


 




Capital requirement for other financial sectors (Non-insurance capital requirements) — Capital requirement for non-regulated entities carrying out financial activities



R0530



 


 




Capital requirement for non-controlled participation requirements



R0540



 


 




Capital requirement for residual undertakings



R0550



 


 





SR.25.03.01


Solvency Capital Requirement — for undertakings on Full Internal Models








Ring Fenced Fund/Matching adjustment portfolio or remaining part



Z0020



 




Fund/Portfolio number



Z0030



 
















Unique number of component




Components description




Calculation of the Solvency Capital Requirement




Consideration of the future management actions regarding technical provisions and/or deferred taxes






C0010




C0020




C0030




C0060





 


 


 


 




 


 


 


 




 


 


 


 





Calculation of Solvency Capital Requirement



 



C0100



 




Total undiversified components



R0110



 


 




Diversification



R0060



 


 





Solvency capital requirement excluding capital add-on




R0200



 


 




Capital add-ons already set



R0210



 


 





Solvency capital requirement




R0220



 


 





Other information on SCR



 


 


 




Amount/estimate of the overall loss-absorbing capacity of technical provisions



R0300



 


 




Amount/estimate of the overall loss-absorbing capacity ot deferred taxes



R0310



 


 




Net future discretionary benefits



R0460



 


 





S.26.01.01


Solvency Capital Requirement — Market risk








Article 112



Z0010



 




 


 


 





Simplifications used



 



C0010





Simplifications — spread risk — bonds and loans



R0010



 




Captives simplifications — interest rate risk



R0020



 




Captives simplifications -spread risk on bonds and loans



R0030



 




Captives simplifications — market concentration risk



R0040



 




















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities (after the loss absorbing capacity of technical provisions)




Net solvency capital requirement




Liabilities (before the loss-absorbing capacity of technical provisions)




Gross solvency capital requirement






Market risk — Basic information



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080







Interest rate risk



R0100



 


 


 


 


 


 


 




interest rate down shock



R0110



 


 


 


 


 


 


 




interest rate up shock



R0120



 


 


 


 


 


 


 






Equity risk



R0200



 


 


 


 


 


 


 






type 1 equities



R0210



 


 


 


 


 


 


 




type 1 equity



R0220



 


 


 


 


 


 


 




strategic participations (type 1 equities)



R0230



 


 


 


 


 


 


 




duration-based (type 1 equities)



R0240



 


 


 


 


 


 


 






type 2 equities



R0250



 


 


 


 


 


 


 




type 2 equity



R0260



 


 


 


 


 


 


 




strategic participations (type 2 equities)



R0270



 


 


 


 


 


 


 




duration-based (type 2 equities)



R0280



 


 


 


 


 


 


 




Property risk



R0300



 


 


 


 


 


 


 






Spread risk



R0400



 


 


 


 


 


 


 




bonds and loans



R0410



 


 


 


 


 


 


 






credit derivatives



R0420



 


 


 


 


 


 


 




downward shock on credit derivatives



R0430



 


 


 


 


 


 


 




upward shock on credit derivatives



R0440



 


 


 


 


 


 


 






Securitisation positions



R0450



 


 


 


 


 


 


 




type 1 securitisations



R0460



 


 


 


 


 


 


 




type 2 securitisations



R0470



 


 


 


 


 


 


 




resecuritisations



R0480



 


 


 


 


 


 


 




Market risk concentrations



R0500



 


 


 


 


 


 


 






Currency risk



R0600



 


 


 


 


 


 


 




increase in the value of the foreign currency



R0610



 


 


 


 


 


 


 




decrease in the value of the foreign currency



R0620



 


 


 


 


 


 


 




Diversification within market risk module



R0700



 


 


 


 


 


 


 





Total market risk




R0800



 


 


 


 


 


 


 





S.26.01.04


Solvency Capital Requirement — Market risk








Article 112



Z0010



 




 


 


 





Simplifications used



 



C0010





Simplifications — spread risk — bonds and loans



R0010



 




Captives simplifications — interest rate risk



R0020



 




Captives simplifications -spread risk on bonds and loans



R0030



 




Captives simplifications — market concentration risk



R0040



 




















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities (after the loss absorbing capacity of technical provisions)




Net solvency capital requirement




Liabilities (before the loss-absorbing capacity of technical provisions)




Gross solvency capital requirement






Market risk — Basic information



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080







Interest rate risk



R0100



 


 


 


 


 


 


 




interest rate down shock



R0110



 


 


 


 


 


 


 




interest rate up shock



R0120



 


 


 


 


 


 


 






Equity risk



R0200



 


 


 


 


 


 


 






type 1 equities



R0210



 


 


 


 


 


 


 




type 1 equity



R0220



 


 


 


 


 


 


 




strategic participations (type 1 equities)



R0230



 


 


 


 


 


 


 




duration-based (type 1 equities)



R0240



 


 


 


 


 


 


 






type 2 equities



R0250



 


 


 


 


 


 


 




type 2 equity



R0260



 


 


 


 


 


 


 




strategic participations (type 2 equities)



R0270



 


 


 


 


 


 


 




duration-based (type 2 equities)



R0280



 


 


 


 


 


 


 




Property risk



R0300



 


 


 


 


 


 


 






Spread risk



R0400



 


 


 


 


 


 


 




bonds and loans



R0410



 


 


 


 


 


 


 






credit derivatives



R0420



 


 


 


 


 


 


 




downward shock on credit derivatives



R0430



 


 


 


 


 


 


 




upward shock on credit derivatives



R0440



 


 


 


 


 


 


 






Securitisation positions



R0450



 


 


 


 


 


 


 




type 1 securitisations



R0460



 


 


 


 


 


 


 




type 2 securitisations



R0470



 


 


 


 


 


 


 




resecuritisations



R0480



 


 


 


 


 


 


 




Market risk concentrations



R0500



 


 


 


 


 


 


 






Currency risk



R0600



 


 


 


 


 


 


 




increase in the value of the foreign currency



R0610



 


 


 


 


 


 


 




decrease in the value of the foreign currency



R0620



 


 


 


 


 


 


 




Diversification within market risk module



R0700



 


 


 


 


 


 


 





Total market risk




R0800



 


 


 


 


 


 


 





SR.26.01.01


Solvency Capital Requirement — Market risk








Article 112



Z0010



 




Ring Fenced Fund/Matching adjustment portfolio or remaining part



Z0020



 




Fund/Portfolio number



Z0030



 




 


 


 





Simplifications used



 



C0010





Simplifications — spread risk — bonds and loans



R0010



 




Captives simplifications — interest rate risk



R0020



 




Captives simplifications -spread risk on bonds and loans



R0030



 




Captives simplifications — market concentration risk



R0040



 




















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities (after the loss absorbing capacity of technical provisions)




Net solvency capital requirement




Liabilities (before the loss-absorbing capacity of technical provisions)




Gross solvency capital requirement






Market risk — Basic information



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080







Interest rate risk



R0100



 


 


 


 


 


 


 




interest rate down shock



R0110



 


 


 


 


 


 


 




interest rate up shock



R0120



 


 


 


 


 


 


 






Equity risk



R0200



 


 


 


 


 


 


 






type 1 equities



R0210



 


 


 


 


 


 


 




type 1 equity



R0220



 


 


 


 


 


 


 




strategic participations (type 1 equities)



R0230



 


 


 


 


 


 


 




duration-based (type 1 equities)



R0240



 


 


 


 


 


 


 






type 2 equities



R0250



 


 


 


 


 


 


 




type 2 equity



R0260



 


 


 


 


 


 


 




strategic participations (type 2 equities)



R0270



 


 


 


 


 


 


 




duration-based (type 2 equities)



R0280



 


 


 


 


 


 


 




Property risk



R0300



 


 


 


 


 


 


 






Spread risk



R0400



 


 


 


 


 


 


 




bonds and loans



R0410



 


 


 


 


 


 


 






credit derivatives



R0420



 


 


 


 


 


 


 




downward shock on credit derivatives



R0430



 


 


 


 


 


 


 




upward shock on credit derivatives



R0440



 


 


 


 


 


 


 






Securitisation positions



R0450



 


 


 


 


 


 


 




type 1 securitisations



R0460



 


 


 


 


 


 


 




type 2 securitisations



R0470



 


 


 


 


 


 


 




resecuritisations



R0480



 


 


 


 


 


 


 




Market risk concentrations



R0500



 


 


 


 


 


 


 






Currency risk



R0600



 


 


 


 


 


 


 




increase in the value of the foreign currency



R0610



 


 


 


 


 


 


 




decrease in the value of the foreign currency



R0620



 


 


 


 


 


 


 




Diversification within market risk module



R0700



 


 


 


 


 


 


 





Total market risk




R0800



 


 


 


 


 


 


 





S.26.02.01


Solvency Capital Requirement — Counterparty default risk








Article 112



Z0010



 




 


 


 





Simplifications used



 



C0010





Simplifications



R0010



 




















 


 



Name of single name exposure




Code of single name exposure




Type of code of the single name exposure




Loss Given Default




Probability of Default




Net solvency capital requirement




Gross solvency capital requirement






Counterparty default risk — Basic information



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080






Type 1 exposures




R0100



 


 


 


 


 


 


 




Single name exposure 1



R0110



 


 


 


 


 


 


 




Single name exposure 2



R0120



 


 


 


 


 


 


 




Single name exposure 3



R0130



 


 


 


 


 


 


 




Single name exposure 4



R0140



 


 


 


 


 


 


 




Single name exposure 5



R0150



 


 


 


 


 


 


 




Single name exposure 6



R0160



 


 


 


 


 


 


 




Single name exposure 7



R0170



 


 


 


 


 


 


 




Single name exposure 8



R0180



 


 


 


 


 


 


 




Single name exposure 9



R0190



 


 


 


 


 


 


 




Single name exposure 10



R0200



 


 


 


 


 


 


 





Type 2 exposures




R0300



 


 


 


 


 


 


 




Receivables from Intermediaries due for more than 3 months



R0310



 


 


 


 


 


 


 




All type 2 exposures other than receivables from Intermediaries due for more than 3 months



R0320



 


 


 


 


 


 


 




Diversification within counterparty default risk module



R0330



 


 


 


 


 


 


 





Total counterparty default risk




R0400



 


 


 


 


 


 


 















Further details on mortgages



 



C0090





Losses steaming from type 2 mortgage loans



R0500



 




Overall losses steaming from mortgage loans



R0510



 





S.26.02.04


Solvency Capital Requirement — Counterparty default risk








Article 112



Z0010



 




 


 


 





Simplifications used



 



C0010





Simplifications



R0010



 




















 


 



Name of single name exposure




Code of single name exposure




Type of code of the single name exposure




Loss Given Default




Probability of Default




Net solvency capital requirement




Gross solvency capital requirement






Counterparty default risk — Basic information



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080






Type 1 exposures




R0100



 


 


 


 


 


 


 




Single name exposure 1



R0110



 


 


 


 


 


 


 




Single name exposure 2



R0120



 


 


 


 


 


 


 




Single name exposure 3



R0130



 


 


 


 


 


 


 




Single name exposure 4



R0140



 


 


 


 


 


 


 




Single name exposure 5



R0150



 


 


 


 


 


 


 




Single name exposure 6



R0160



 


 


 


 


 


 


 




Single name exposure 7



R0170



 


 


 


 


 


 


 




Single name exposure 8



R0180



 


 


 


 


 


 


 




Single name exposure 9



R0190



 


 


 


 


 


 


 




Single name exposure 10



R0200



 


 


 


 


 


 


 





Type 2 exposures




R0300



 


 


 


 


 


 


 




Receivables from Intermediaries due for more than 3 months



R0310



 


 


 


 


 


 


 




All type 2 exposures other than receivables from Intermediaries due for more than 3 months



R0320



 


 


 


 


 


 


 




Diversification within counterparty default risk module



R0330



 


 


 


 


 


 


 





Total counterparty default risk




R0400



 


 


 


 


 


 


 















Further details on mortgages



 



C0090





Losses steaming from type 2 mortgage loans



R0500



 




Overall losses steaming from mortgage loans



R0510



 





SR.26.02.01


Solvency Capital Requirement — Counterparty default risk








Article 112



Z0010



 




Ring Fenced Fund/Matching adjustment portfolio or remaining part



Z0020



 




Fund/Portfolio number



Z0030



 




 


 


 





Simplifications used



 



C0010





Simplifications



R0010



 




















 


 



Name of single name exposure




Code of single name exposure




Type of code of the single name exposure




Loss Given Default




Probability of Default




Net solvency capital requirement




Gross solvency capital requirement






Counterparty default risk — Basic information



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080






Type 1 exposures




R0100



 


 


 


 


 


 


 




Single name exposure 1



R0110



 


 


 


 


 


 


 




Single name exposure 2



R0120



 


 


 


 


 


 


 




Single name exposure 3



R0130



 


 


 


 


 


 


 




Single name exposure 4



R0140



 


 


 


 


 


 


 




Single name exposure 5



R0150



 


 


 


 


 


 


 




Single name exposure 6



R0160



 


 


 


 


 


 


 




Single name exposure 7



R0170



 


 


 


 


 


 


 




Single name exposure 8



R0180



 


 


 


 


 


 


 




Single name exposure 9



R0190



 


 


 


 


 


 


 




Single name exposure 10



R0200



 


 


 


 


 


 


 





Type 2 exposures




R0300



 


 


 


 


 


 


 




Receivables from Intermediaries due for more than 3 months



R0310



 


 


 


 


 


 


 




All type 2 exposures other than receivables from Intermediaries due for more than 3 months



R0320



 


 


 


 


 


 


 




Diversification within counterparty default risk module



R0330



 


 


 


 


 


 


 





Total counterparty default risk




R0400



 


 


 


 


 


 


 





S.26.03.01


Solvency Capital Requirement — Life underwriting risk








Article 112



Z0010



 




 


 


 





Simplifications used



 



C0010





Simplifications — mortality risk



R0010



 




Simplifications- longevity risk



R0020



 




Simplifications — disability-morbidity risk



R0030



 




Simplifications — lapse risk



R0040



 




Simplifications — life expense risk



R0050



 




Simplifications — life catastrophe risk



R0060



 




















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities (after the loss absorbing capacity of technical provisions)




Net solvency capital requirement




Liabilities (before the loss-absorbing capacity of technical provisions)




Gross solvency capital requirement






Life underwriting risk



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080





Mortality risk



R0100



 


 


 


 


 


 


 




Longevity risk



R0200



 


 


 


 


 


 


 




Disability-morbidity risk



R0300



 


 


 


 


 


 


 






Lapse risk



R0400



 


 


 


 


 


 


 




risk of increase in lapse rates



R0410



 


 


 


 


 


 


 




risk of decrease in lapse rates



R0420



 


 


 


 


 


 


 




mass lapse risk



R0430



 


 


 


 


 


 


 




Life expense risk



R0500



 


 


 


 


 


 


 




Revision risk



R0600



 


 


 


 


 


 


 




Life catastrophe risk



R0700



 


 


 


 


 


 


 




Diversification within life underwriting risk module



R0800



 


 


 


 


 


 


 





Total life underwriting risk




R0900



 


 


 


 


 


 


 














 


 



USP






Further details on revision risk



 



C0090





Factor applied for the revision shock



R1000



 





S.26.03.04


Solvency Capital Requirement — Life underwriting risk








Article 112



Z0010



 




 


 


 





Simplifications used



 



C0010





Simplifications — mortality risk



R0010



 




Simplifications — longevity risk



R0020



 




Simplifications — disability-morbidity risk



R0030



 




Simplifications — lapse risk



R0040



 




Simplifications — life expense risk



R0050



 




Simplifications — life catastrophe risk



R0060



 




















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities (after the loss absorbing capacity of technical provisions)




Net solvency capital requirement




Liabilities (before the loss-absorbing capacity of technical provisions)




Gross solvency capital requirement






Life underwriting risk



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080





Mortality risk



R0100



 


 


 


 


 


 


 




Longevity risk



R0200



 


 


 


 


 


 


 




Disability-morbidity risk



R0300



 


 


 


 


 


 


 






Lapse risk



R0400



 


 


 


 


 


 


 




risk of increase in lapse rates



R0410



 


 


 


 


 


 


 




risk of decrease in lapse rates



R0420



 


 


 


 


 


 


 




mass lapse risk



R0430



 


 


 


 


 


 


 




Life expense risk



R0500



 


 


 


 


 


 


 




Revision risk



R0600



 


 


 


 


 


 


 




Life catastrophe risk



R0700



 


 


 


 


 


 


 




Diversification within life underwriting risk module



R0800



 


 


 


 


 


 


 





Total life underwriting risk




R0900



 


 


 


 


 


 


 














 


 



USP






Further details on revision risk



 



C0090





Factor applied for the revision shock



R1000



 





SR.26.03.01


Solvency Capital Requirement — Life underwriting risk








Article 112



Z0010



 




Ring Fenced Fund/Matching adjustment portfolio or remaining part



Z0020



 




Fund/Portfolio number



Z0030



 




 


 


 





Simplifications used



 



C0010





Simplifications — mortality risk



R0010



 




Simplifications — longevity risk


R0020


 




Simplifications — disability-morbidity risk



R0030



 




Simplifications — lapse risk



R0040



 




Simplifications — life expense risk



R0050



 




Simplifications — life catastrophe risk



R0060



 




















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities (after the loss absorbing capacity of technical provisions)




Net solvency capital requirement




Liabilities (before the loss-absorbing capacity of technical provisions)




Gross solvency capital requirement






Life underwriting risk



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080





Mortality risk



R0100



 


 


 


 


 


 


 




Longevity risk



R0200



 


 


 


 


 


 


 




Disability-morbidity risk



R0300



 


 


 


 


 


 


 






Lapse risk



R0400



 


 


 


 


 


 


 




risk of increase in lapse rates



R0410



 


 


 


 


 


 


 




risk of decrease in lapse rates



R0420



 


 


 


 


 


 


 




mass lapse risk



R0430



 


 


 


 


 


 


 




Life expense risk



R0500



 


 


 


 


 


 


 




Revision risk



R0600



 


 


 


 


 


 


 




Life catastrophe risk



R0700



 


 


 


 


 


 


 




Diversification within life underwriting risk module



R0800



 


 


 


 


 


 


 





Total life underwriting risk




R0900



 


 


 


 


 


 


 














 


 



USP






Further details on revision risk



 



C0090





Factor applied for the revision shock



R1000



 





S.26.04.01


Solvency Capital Requirement — Health underwriting risk








Article 112



Z0010



 




 


 


 





Simplifications used



 



C0010





Simplifications — health mortality risk


R0010


 




Simplifications — health longevity risk



R0020



 




Simplifications — health disability-morbidity risk-medical expenses



R0030



 




Simplifications — health disability-morbidity risk-income protection



R0040



 




Simplifications — SLT lapse risk



R0050



 




Simplifications — health expense risk



R0060



 




















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities (after the loss absorbing capacity of technical provisions)




Net solvency capital requirement




Liabilities (before the loss absorbing capacity of technical provisions)




Gross solvency capital requirement






SLT health underwriting risk



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080





Health mortality risk



R0100



 


 


 


 


 


 


 




Health longevity risk



R0200



 


 


 


 


 


 


 






Health disability-morbidity risk



R0300



 


 


 


 


 


 


 






Medical expense



R0310



 


 


 


 


 


 


 




increase of medical payments



R0320



 


 


 


 


 


 


 




decrease of medical payments



R0330



 


 


 


 


 


 


 




Income protection



R0340



 


 


 


 


 


 


 






SLT health lapse risk



R0400



 


 


 


 


 


 


 




risk of increase in lapse rates



R0410



 


 


 


 


 


 


 




risk of decrease in lapse rates



R0420



 


 


 


 


 


 


 




mass lapse risk



R0430



 


 


 


 


 


 


 




Health expense risk



R0500



 


 


 


 


 


 


 




Health revision risk



R0600



 


 


 


 


 


 


 




Diversification within SLT health underwriting risk



R0700



 


 


 


 


 


 


 





Total SLT health underwriting risk




R0800



 


 


 


 


 


 


 














 


 



USP






Further details on revision risk



 



C0090





Factor applied for the revision shock



R0900



 





















 


 



Standard deviation for premium risk




Standard deviation for reserve risk




Volume measure for premium and reserve risk





 


 



USP


Standard Deviation




USP


Standard Deviation gross/net




USP


Adjustment factor for non-proportional reinsurance




USP




Vprem





Vres





Geographical Diversification




V






NSLT Health premium and reserve risk



 



C0100




C0110




C0120




C0130




C0140




C0150




C0160




C0170





Medical expenses insurance and proportional reinsurance



R1000



 


 


 


 


 


 


 


 




Income protection insurance and proportional reinsurance



R1010



 


 


 


 


 


 


 


 




Worker's compensation insurance and proportional reinsurance



R1020



 


 


 


 


 


 


 


 




Non-proportional health reinsurance



R1030



 


 


 


 


 


 


 


 




Total Volume measure



R1040



 


 


 


 


 


 


 


 




Combined standard deviation



R1050



 


 


 


 


 


 


 


 














 


 



Solvency capital requirement





 


 



C0180





NSLT health premium and reserve risk



R1100



 


















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities




Solvency capital requirement






NSLT Health lapse risk



 



C0190




C0200




C0210




C0220




C0230





NSLT health lapse risk



R1200



 


 


 


 


 














 


 



Solvency capital requirement





 


 



C0240





Diversification within NSLT health underwriting risk



R1300



 





Total NSLT health underwriting risk




R1400



 















 


 



Net solvency capital requirement




Gross solvency capital requirement






Health catastrophe risk



 



C0250




C0260





Mass accident risk



R1500



 


 




Accident concentration risk



R1510



 


 




Pandemic risk



R1520



 


 




Diversification within health catastrophe risk



R1530



 


 





Total health catastrophe risk




R1540



 


 















 


 



Net solvency capital requirement




Gross solvency capital requirement






Total health underwriting risk



 



C0270




C0280





Diversification within health underwriting risk module



R1600



 


 





Total health underwriting risk




R1700



 


 





S.26.04.04


Solvency Capital Requirement — Health underwriting risk








Article 112



Z0010



 




 


 


 





Simplifications used



 



C0010





Simplifications — health mortality risk



R0010



 




Simplifications — health longevity risk



R0020



 




Simplifications — health disability-morbidity risk-medical expenses



R0030



 




Simplifications — health disability-morbidity risk-income protection



R0040



 




Simplifications — SLT lapse risk



R0050



 




Simplifications — health expense risk



R0060



 




















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities (after the loss absorbing capacity of technical provisions)




Net solvency capital requirement




Liabilities (before the loss-absorbing capacity of technical provisions)




Gross solvency capital requirement






SLT health underwriting risk



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080





Health mortality risk



R0100



 


 


 


 


 


 


 




Health longevity risk



R0200



 


 


 


 


 


 


 






Health disability-morbidity risk



R0300



 


 


 


 


 


 


 






Medical expense



R0310



 


 


 


 


 


 


 




increase of medical payments



R0320



 


 


 


 


 


 


 




decrease of medical payments



R0330



 


 


 


 


 


 


 




Income protection



R0340



 


 


 


 


 


 


 






SLT health lapse risk



R0400



 


 


 


 


 


 


 




risk of increase in lapse rates



R0410



 


 


 


 


 


 


 




risk of decrease in lapse rates



R0420



 


 


 


 


 


 


 




mass lapse risk



R0430



 


 


 


 


 


 


 




Health expense risk



R0500



 


 


 


 


 


 


 




Health revision risk



R0600



 


 


 


 


 


 


 




Diversification within SLT health underwriting risk



R0700



 


 


 


 


 


 


 





Total SLT health underwriting risk




R0800



 


 


 


 


 


 


 














 


 



USP






Further details on revision risk



 



C0090





Factor applied for the revision shock



R0900



 





















 


 



Standard deviation for premium risk




Standard deviation for reserve risk




Volume measure for premium and reserve risk





 


 



USP


Standard Deviation




USP


Standard Deviation gross/net




USP


Adjustment factor for non-proportional reinsurance




USP




Vprem





Vres





Geographical Diversification




V






NSLT Health premium and reserve risk



 



C0100




C0110




C0120




C0130




C0140




C0150




C0160




C0170





Medical expenses insurance and proportional reinsurance



R1000



 


 


 


 


 


 


 


 




Income protection insurance and proportional reinsurance



R1010



 


 


 


 


 


 


 


 




Worker's compensation insurance and proportional reinsurance



R1020



 


 


 


 


 


 


 


 




Non-proportional health reinsurance



R1030



 


 


 


 


 


 


 


 




Total Volume measure



R1040



 


 


 


 


 


 


 


 




Combined standard deviation



R1050



 


 


 


 


 


 


 


 














 


 



Solvency capital requirement





 


 



C0180





NSLT health premium and reserve risk



R1100



 


















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities




Solvency capital requirement






NSLT Health lapse risk



 



C0190




C0200




C0210




C0220




C0230





NSLT health lapse risk



R1200



 


 


 


 


 














 


 



Solvency capital requirement





 


 


C0240




Diversification within NSLT health underwriting risk



R1300



 





Total NSLT health underwriting risk




R1400



 















 


 



Net solvency capital requirement




Gross solvency capital requirement






Health catastrophe risk



 



C0250




C0260





Mass accident risk



R1500



 


 




Accident concentration risk



R1510



 


 




Pandemic risk



R1520



 


 




Diversification within health catastrophe risk



R1530



 


 





Total health catastrophe risk




R1540



 


 















 


 



Net solvency capital requirement




Gross solvency capital requirement






Total health underwriting risk



 



C0270




C0280





Diversification within health underwriting risk module



R1600



 


 





Total health underwriting risk




R1700



 


 





SR.26.04.01


Solvency Capital Requirement — Health underwriting risk








Article 112



Z0010



 




Ring Fenced Fund/Matching adjustment portfolio or remaining part



Z0020



 




Fund/Portfolio number



Z0030



 




 


 


 





Simplifications used



 



C0010





Simplifications — health mortality risk



R0010



 




Simplifications — health longevity risk



R0020



 




Simplifications — health disability-morbidity risk-medical expenses



R0030



 




Simplifications — health disability-morbidity risk-income protection



R0040



 




Simplifications — SLT lapse risk



R0050



 




Simplifications — health expense risk



R0060



 




















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities (after the loss absorbing capacity of technical provisions)




Net solvency capital requirement




Liabilities (before the loss-absorbing capacity of technical provisions)




Gross solvency capital requirement






SLT health underwriting risk



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080





Health mortality risk



R0100



 


 


 


 


 


 


 




Health longevity risk



R0200



 


 


 


 


 


 


 






Health disability-morbidity risk



R0300



 


 


 


 


 


 


 






Medical expense



R0310



 


 


 


 


 


 


 




increase of medical payments



R0320



 


 


 


 


 


 


 




decrease of medical payments



R0330



 


 


 


 


 


 


 




Income protection



R0340



 


 


 


 


 


 


 






SLT health lapse risk



R0400



 


 


 


 


 


 


 




risk of increase in lapse rates



R0410



 


 


 


 


 


 


 




risk of decrease in lapse rates



R0420



 


 


 


 


 


 


 




mass lapse risk



R0430



 


 


 


 


 


 


 




Health expense risk



R0500



 


 


 


 


 


 


 




Health revision risk



R0600



 


 


 


 


 


 


 




Diversification within SLT health underwriting risk



R0700



 


 


 


 


 


 


 





Total SLT health underwriting risk




R0800



 


 


 


 


 


 


 














 


 



USP






Further details on revision risk



 



C0090





Factor applied for the revision shock



R0900



 





















 


 



Standard deviation for premium risk




Standard deviation for reserve risk




Volume measure for premium and reserve risk





 


 



USP


Standard Deviation




USP


Standard Deviation gross/net




USP


Adjustment factor for non-proportional reinsurance




USP




Vprem





Vres





Geographical Diversification




V






NSLT Health premium and reserve risk



 



C0100




C0110




C0120




C0130




C0140




C0150




C0160




C0170





Medical expenses insurance and proportional reinsurance



R1000



 


 


 


 


 


 


 


 




Income protection insurance and proportional reinsurance



R1010



 


 


 


 


 


 


 


 




Worker's compensation insurance and proportional reinsurance



R1020



 


 


 


 


 


 


 


 




Non-proportional health reinsurance



R1030



 


 


 


 


 


 


 


 




Total Volume measure



R1040



 


 


 


 


 


 


 


 




Combined standard deviation



R1050



 


 


 


 


 


 


 


 














 


 



Solvency capital requirement





 


 



C0180





NSLT health premium and reserve risk



R1100



 


















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities




Solvency capital requirement






NSLT Health lapse risk



 



C0190




C0200




C0210




C0220




C0230





NSLT health lapse risk



R1200



 


 


 


 


 














 


 



Solvency capital requirement





 


 



C0240





Diversification within NSLT health underwriting risk



R1300



 





Total NSLT health underwriting risk




R1400



 















 


 



Net solvency capital requirement




Gross solvency capital requirement






Health catastrophe risk



 



C0250




C0260





Mass accident risk



R1500



 


 




Accident concentration risk



R1510



 


 




Pandemic risk



R1520



 


 




Diversification within health catastrophe risk



R1530



 


 





Total health catastrophe risk




R1540



 


 















 


 



Net solvency capital requirement




Gross solvency capital requirement






Total health underwriting risk



 



C0270




C0280





Diversification within health underwriting risk module



R1600



 


 





Total health underwriting risk




R1700



 


 





S.26.05.01


Solvency Capital Requirement — Non-Life underwriting risk








Article 112



Z0010



 




 


 


 





Simplifications used



 



C0010





Captives simplifications — premium and reserve risk



R0010



 





















 


 



Standard deviation for premium risk




Standard deviation for reserve risk




Volume measure for premium and reserve risk





 


 



USP


Standard Deviation




USP


Standard Deviation gross/net




USP


Adjustment factor for non-proportional reinsurance




USP




Vprem





Vres





Geographical Diversification




V






Non-life premium and reserve Risk



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090





Motor vehicle liability



R0100



 


 


 


 


 


 


 


 




Motor, other classes



R0110



 


 


 


 


 


 


 


 




Marine, aviation, transport (MAT)



R0120



 


 


 


 


 


 


 


 




Fire and other property damage



R0130



 


 


 


 


 


 


 


 




Third-party liability



R0140



 


 


 


 


 


 


 


 




Credit and suretyship



R0150



 


 


 


 


 


 


 


 




Legal expenses



R0160



 


 


 


 


 


 


 


 




Assistance



R0170



 


 


 


 


 


 


 


 




Miscellaneous



R0180



 


 


 


 


 


 


 


 




Non-proportional reinsurance — property



R0190



 


 


 


 


 


 


 


 




Non-proportional reinsurance — casualty



R0200



 


 


 


 


 


 


 


 




Non-proportional reinsurance — MAT



R0210



 


 


 


 


 


 


 


 




Total Volume measure


R0220


 


 


 


 


 


 


 


 




Combined standard deviation



R0230



 


 


 


 


 


 


 


 














 


 



Solvency capital requirement





 


 



C0100






Non-life premium and reserve risk




R0300



 


















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities




Solvency capital requirement






Non-Life lapse risk



 



C0110




C0120




C0130




C0140




C0150






Non-life lapse risk




R0400



 


 


 


 


 














 


 



Solvency capital requirement






Non-life catastrophe risk



 



C0160






Non-life catastrophe risk




R0500



 




 


 


 





Total non-life underwriting risk



 


 




Diversification within non — life underwriting risk module



R0600



 





Total non-life underwriting risk




R0700



 





S.26.05.04


Solvency Capital Requirement — Non-Life underwriting risk








Article 112



Z0010



 




 


 


 





Simplifications used



 



C0010





Captives simplifications — premium and reserve risk



R0010



 





















 


 



Standard deviation for premium risk




Standard deviation for reserve risk




Volume measure for premium and reserve risk





 


 



USP


Standard Deviation




USP


Standard Deviation gross/net




USP


Adjustment factor for non-proportional reinsurance




USP




Vprem





Vres





Geographical Diversification




V






Non-life premium and reserve Risk



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090





Motor vehicle liability



R0100



 


 


 


 


 


 


 


 




Motor, other classes



R0110



 


 


 


 


 


 


 


 




Marine, aviation, transport (MAT)



R0120



 


 


 


 


 


 


 


 




Fire and other property damage



R0130



 


 


 


 


 


 


 


 




Third-party liability



R0140



 


 


 


 


 


 


 


 




Credit and suretyship



R0150



 


 


 


 


 


 


 


 




Legal expenses



R0160



 


 


 


 


 


 


 


 




Assistance



R0170



 


 


 


 


 


 


 


 




Miscellaneous



R0180



 


 


 


 


 


 


 


 




Non-proportional reinsurance — property



R0190



 


 


 


 


 


 


 


 




Non-proportional reinsurance — casualty



R0200



 


 


 


 


 


 


 


 




Non-proportional reinsurance — MAT



R0210



 


 


 


 


 


 


 


 




Total Volume measure



R0220



 


 


 


 


 


 


 


 




Combined standard deviation



R0230



 


 


 


 


 


 


 


 














 


 



Solvency capital requirement





 


 



C0100






Non-life premium and reserve risk




R0300



 


















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities




Solvency capital requirement






Non-Life lapse risk



 



C0110




C0120




C0130




C0140




C0150






Non-life lapse risk




R0400



 


 


 


 


 














 


 



Solvency capital requirement






Non-life catastrophe risk



 



C0160






Non-life catastrophe risk




R0500



 




 


 


 





Total non-life underwriting risk



 


 




Diversification within non — life underwriting risk module



R0600



 





Total non-life underwriting risk




R0700



 





SR.26.05.01


Solvency Capital Requirement — Non-Life underwriting risk








Article 112



Z0010



 




Ring Fenced Fund/Matching adjustment portfolio or remaining part



Z0020



 




Fund/Portfolio number



Z0030



 




 


 


 





Simplifications used



 



C0010





Captives simplifications — premium and reserve risk



R0010



 





















 


 



Standard deviation for premium risk




Standard deviation for reserve risk




Volume measure for premium and reserve risk





 


 



USP


Standard Deviation




USP


Standard Deviation gross/net




USP


Adjustment factor for non-proportional reinsurance




USP




Vprem





Vres





Geographical Diversification




V






Non-life premium and reserve Risk



 



C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090





Motor vehicle liability



R0100



 


 


 


 


 


 


 


 




Motor, other classes



R0110



 


 


 


 


 


 


 


 




Marine, aviation, transport (MAT)



R0120



 


 


 


 


 


 


 


 




Fire and other property damage



R0130



 


 


 


 


 


 


 


 




Third-party liability



R0140



 


 


 


 


 


 


 


 




Credit and suretyship



R0150



 


 


 


 


 


 


 


 




Legal expenses



R0160



 


 


 


 


 


 


 


 




Assistance



R0170



 


 


 


 


 


 


 


 




Miscellaneous



R0180



 


 


 


 


 


 


 


 




Non-proportional reinsurance — property



R0190



 


 


 


 


 


 


 


 




Non-proportional reinsurance — casualty



R0200



 


 


 


 


 


 


 


 




Non-proportional reinsurance — MAT



R0210



 


 


 


 


 


 


 


 




Total Volume measure



R0220



 


 


 


 


 


 


 


 




Combined standard deviation



R0230



 


 


 


 


 


 


 


 














 


 



Solvency capital requirement





 


 



C0100






Non-life premium and reserve risk




R0300



 


















 


 



Initial absolute values before shock




Absolute values after shock





 


 



Assets




Liabilities




Assets




Liabilities




Solvency capital requirement






Non-Life lapse risk



 



C0110




C0120




C0130




C0140




C0150






Non-life lapse risk




R0400



 


 


 


 


 














 


 



Solvency capital requirement






Non-life catastrophe risk



 



C0160






Non-life catastrophe risk




R0500



 




 


 


 





Total non-life underwriting risk



 


 




Diversification within non — life underwriting risk module



R0600



 





Total non-life underwriting risk




R0700



 





S.26.06.01


Solvency Capital Requirement — Operational risk








Article 112



Z0010



 




 


 


 




 


 



Capital requirement






Operational risk — Information on technical provisions



 



C0020





Life gross technical provisions (excluding risk margin)



R0100



 




Life gross technical provisions unit-linked (excluding risk margin)



R0110



 




Non-life gross technical provisions (excluding risk margin)



R0120



 





Capital requirement for operational risk based on technical provisions




R0130



 





Operational risk — Information on earned premiums



 


 




Earned life gross premiums (previous 12 months)



R0200



 




Earned life gross premiums unit-linked (previous 12 months)



R0210



 




Earned non-life gross premiums (previous 12 months)



R0220



 




Earned life gross premiums (12 months prior to the previous 12 months)



R0230



 




Earned life gross premiums unit-linked (12 months prior to the previous 12 months)



R0240



 




Earned non-life gross premiums (12 months prior to the previous 12 months)



R0250



 





Capital requirement for operational risk based on earned premiums




R0260



 





Operational risk — calculation of the SCR



 


 




Capital requirement for operational risk charge before capping



R0300



 




Percentage of Basic Solvency Capital Requirement



R0310



 




Capital requirement for operational risk charge after capping



R0320



 




Expenses incurred in respect of unit linked business (previous 12 months)



R0330



 





Total capital requirement for operational risk




R0340



 








S.26.06.04


Solvency Capital Requirement — Operational risk








Article 112



Z0010



 




 


 


 




 


 



Capital requirement






Operational risk — Information on technical provisions



 



C0020





Life gross technical provisions (excluding risk margin)



R0100



 




Life gross technical provisions unit-linked (excluding risk margin)



R0110



 




Non-life gross technical provisions (excluding risk margin)



R0120



 





Capital requirement for operational risk based on technical provisions




R0130



 





Operational risk — Information on earned premiums



 


 




Earned life gross premiums (previous 12 months)



R0200



 




Earned life gross premiums unit-linked (previous 12 months)



R0210



 




Earned non-life gross premiums (previous 12 months)



R0220



 




Earned life gross premiums (12 months prior to the previous 12 months)



R0230



 




Earned life gross premiums unit-linked (12 months prior to the previous 12 months)



R0240



 




Earned non-life gross premiums (12 months prior to the previous 12 months)



R0250



 





Capital requirement for operational risk based on earned premiums




R0260



 





Operational risk — calculation of the SCR



 


 




Capital requirement for operational risk charge before capping



R0300



 




Percentage of Basic Solvency Capital Requirement



R0310



 




Capital requirement for operational risk charge after capping



R0320



 




Expenses incurred in respect of unit linked business (previous 12 months)



R0330



 





Total capital requirement for operational risk




R0340



 





SR.26.06.01


Solvency Capital Requirement — Operational risk








Article 112



Z0010



 




Ring Fenced Fund/Matching adjustment portfolio or remaining part



Z0020



 




Fund/Portfolio number



Z0030



 














 


 



Capital requirement






Operational risk — Information on technical provisions



 



C0020





Life gross technical provisions (excluding risk margin)



R0100



 




Life gross technical provisions unit-linked (excluding risk margin)



R0110



 




Non-life gross technical provisions (excluding risk margin)



R0120



 





Capital requirement for operational risk based on technical provisions




R0130



 





Operational risk — Information on earned premiums



 


 




Earned life gross premiums (previous 12 months)



R0200



 




Earned life gross premiums unit-linked (previous 12 months)



R0210



 




Earned non-life gross premiums (previous 12 months)



R0220



 




Earned life gross premiums (12 months prior to the previous 12 months)



R0230



 




Earned life gross premiums unit-linked (12 months prior to the previous 12 months)



R0240



 




Earned non-life gross premiums (12 months prior to the previous 12 months)



R0250



 





Capital requirement for operational risk based on earned premiums




R0260



 





Operational risk — calculation of the SCR



 


 




Capital requirement for operational risk charge before capping



R0300



 




Percentage of Basic Solvency Capital Requirement



R0310



 




Capital requirement for operational risk charge after capping



R0320



 




Expenses incurred in respect of unit linked business (previous 12 months)



R0330



 





Total capital requirement for operational risk




R0340



 





S.26.07.01


Solvency Capital Requirement — Simplifications








Article 112



Z0010



 




Currency for interest rate risk (captives)



Z0040



 






















Market risk



 



Credit quality step






Spread risk (bonds and loans) (including captives)



 



0




1




2




3




4




5




6




No rating available





 


 



C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080





Market value



R0010



 


 


 


 


 


 


 


 




Modified duration



R0020



 


 


 


 


 


 


 


 














 


 



C0090





Increase in unit-linked and index-linked technical provisions



R0030



 















 


 



Capital requirment






Interest rate risk (captives)



 



Interest rate up




Interest rate down





 


 



C0100




C0110





Currency



R0040



 


 
























 


 



Capital at risk




Capital at risk t+1




Surrender strain




Best Estimate




Average rate t+1




Average rate t+2




Modified duration




Average run off period




Termination rate




Payments




Average inflation rate






Life underwriting risk



 



C0120




C0130




C0140




C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220





Mortality risk



R0100



 


 


 


 


 


 


 


 


 


 


 




Longevity risk



R0110



 


 


 


 


 


 


 


 


 


 


 




Disability-morbidity risk



R0120



 


 


 


 


 


 


 


 


 


 


 






Lapse risk


 


 


 


 


 


 


 


 


 


 


 


 




Lapse risk (up)



R0130



 


 


 


 


 


 


 


 


 


 


 




Lapse risk (down)



R0140



 


 


 


 


 


 


 


 


 


 


 




Life expense risk



R0150



 


 


 


 


 


 


 


 


 


 


 




Life catastrophe risk



R0160



 


 


 


 


 


 


 


 


 


 


 





Health underwriting risk



 


 


 


 


 


 


 


 


 


 


 


 




Health mortality risk



R0200



 


 


 


 


 


 


 


 


 


 


 




Health longevity risk



R0210



 


 


 


 


 


 


 


 


 


 


 




Health disability-morbidity risk (medical expense)



R0220



 


 


 


 


 


 


 


 


 


 


 




Health disability-morbidity risk (income protection)



R0230



 


 


 


 


 


 


 


 


 


 


 






Health SLT lapse risk


 


 


 


 


 


 


 


 


 


 


 


 




Lapse risk (up)



R0240



 


 


 


 


 


 


 


 


 


 


 




Lapse risk (down)



R0250



 


 


 


 


 


 


 


 


 


 


 




Health expense risk



R0260



 


 


 


 


 


 


 


 


 


 


 





S.26.07.04


Solvency Capital Requirement — Simplifications








Article 112



Z0010



 




Currency for interest rate risk (captives)



Z0040



 






















Market risk



 



Credit quality step






Spread risk (bonds and loans) (including captives)



 



0




1




2




3




4




5




6




No rating available





 


 



C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080





Market value



R0010



 


 


 


 


 


 


 


 




Modified duration



R0020



 


 


 


 


 


 


 


 














 


 



C0090





Increase in unit-linked and index-linked technical provisions



R0030



 















 


 



Capital requirment






Interest rate risk (captives)



 



Interest rate up




Interest rate down





 


 



C0100




C0110





Currency 1



R0040



 


 
























 


 



Capital at risk




Capital at risk t+1




Surrender strain




Best Estimate




Average rate t+1




Average rate t+2




Modified duration




Average run off period




Termination rate




Payments




Average inflation rate






Life underwriting risk



 



C0120




C0130




C0140




C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220





Mortality risk



R0100



 


 


 


 


 


 


 


 


 


 


 




Longevity risk



R0110



 


 


 


 


 


 


 


 


 


 


 




Disability-morbidity risk



R0120



 


 


 


 


 


 


 


 


 


 


 






Lapse risk


 


 


 


 


 


 


 


 


 


 


 


 




Lapse risk (up)



R0130



 


 


 


 


 


 


 


 


 


 


 




Lapse risk (down)



R0140



 


 


 


 


 


 


 


 


 


 


 




Life expense risk



R0150



 


 


 


 


 


 


 


 


 


 


 




Life catastrophe risk



R0160



 


 


 


 


 


 


 


 


 


 


 





Health underwriting risk



 


 


 


 


 


 


 


 


 


 


 


 




Health mortality risk



R0200



 


 


 


 


 


 


 


 


 


 


 




Health longevity risk



R0210



 


 


 


 


 


 


 


 


 


 


 




Health disability-morbidity risk (medical expense)



R0220



 


 


 


 


 


 


 


 


 


 


 




Health disability-morbidity risk (income protection)



R0230



 


 


 


 


 


 


 


 


 


 


 






Health SLT lapse risk


 


 


 


 


 


 


 


 


 


 


 


 




Lapse risk (up)



R0240



 


 


 


 


 


 


 


 


 


 


 




Lapse risk (down)



R0250



 


 


 


 


 


 


 


 


 


 


 




Health expense risk



R0260



 


 


 


 


 


 


 


 


 


 


 





SR.26.07.01


Solvency Capital Requirement — Simplifications








Article 112



Z0010



 




Ring Fenced Fund/Matching adjustment portfolio or remaining part



Z0020



 




Fund/Portfolio number



Z0030



 




Currency for interest rate risk (captives)



Z0040



 






















Market risk



 



Credit quality step






Spread risk (bonds and loans) (including captives)



 



0




1




2




3




4




5




6




No rating available





 


 



C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080





Market value



R0010



 


 


 


 


 


 


 


 




Modified duration



R0020



 


 


 


 


 


 


 


 














 


 



C0090





Increase in unit-linked and index-linked technical provisions



R0030



 















 


 



Capital requirment






Interest rate risk (captives)



 



Interest rate up




Interest rate down





 


 



C0100




C0110





Currency



R0040



 


 
























 


 



Capital at risk




Capital at risk t+1




Surrender strain




Best Estimate




Average rate t+1




Average rate t+2




Modified duration




Average run off period




Termination rate




Payments




Average inflation rate






Life underwriting risk



 



C0120




C0130




C0140




C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220





Mortality risk



R0100



 


 


 


 


 


 


 


 


 


 


 




Longevity risk



R0110



 


 


 


 


 


 


 


 


 


 


 




Disability-morbidity risk



R0120



 


 


 


 


 


 


 


 


 


 


 






Lapse risk


 


 


 


 


 


 


 


 


 


 


 


 




Lapse risk (up)



R0130



 


 


 


 


 


 


 


 


 


 


 




Lapse risk (down)



R0140



 


 


 


 


 


 


 


 


 


 


 




Life expense risk



R0150



 


 


 


 


 


 


 


 


 


 


 




Life catastrophe risk



R0160



 


 


 


 


 


 


 


 


 


 


 





Health underwriting risk



 


 


 


 


 


 


 


 


 


 


 


 




Health mortality risk



R0200



 


 


 


 


 


 


 


 


 


 


 




Health longevity risk



R0210



 


 


 


 


 


 


 


 


 


 


 




Health disability-morbidity risk (medical expense)



R0220



 


 


 


 


 


 


 


 


 


 


 




Health disability-morbidity risk (income protection)



R0230



 


 


 


 


 


 


 


 


 


 


 






Health SLT lapse risk


 


 


 


 


 


 


 


 


 


 


 


 




Lapse risk (up)



R0240



 


 


 


 


 


 


 


 


 


 


 




Lapse risk (down)



R0250



 


 


 


 


 


 


 


 


 


 


 




Health expense risk



R0260



 


 


 


 


 


 


 


 


 


 


 





S.27.01.01


Solvency Capital Requirement — Non-life and Health catastrophe risk











Non-life and Health catastrophe risk — Summary



 



SCR before risk mitigation




Total risk mitigation




SCR after risk mitigation





 


 



C0010




C0020




C0030






Non-life catastrophe risk — Summary



 


 


 


 





Natural catastrophe risk




R0010



 


 


 




Windstorm



R0020



 


 


 




Earthquake



R0030



 


 


 




Flood



R0040



 


 


 




Hail



R0050



 


 


 




Subsidence



R0060



 


 


 




Diversification between perils



R0070



 


 


 





Catastrophe risk non-proportional property reinsurance




R0080



 


 


 





Man-made catastrophe risk




R0090



 


 


 




Motor vehicle liability



R0100



 


 


 




Marine



R0110



 


 


 




Aviation



R0120



 


 


 




Fire



R0130



 


 


 




Liability



R0140



 


 


 




Credit & Suretyship



R0150



 


 


 




Diversification between perils



R0160



 


 


 





Other non-life catastrophe risk




R0170



 


 


 




Diversification between perils



R0180



 


 


 





Total Non-life catastrophe risk before diversification




R0190



 


 


 




Diversification between sub-modules



R0200



 


 


 





Total Non-life catastrophe risk after diversification




R0210



 


 


 





Health catastrophe risk — Summary



 


 


 


 





Health catastrophe risk




R0300



 


 


 




Mass accident



R0310



 


 


 




Accident concentration



R0320



 


 


 




Pandemic



R0330



 


 


 




Diversification between sub-modules



R0340



 


 


 





















Natural Catastrophe risk — Windstorm



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0040




C0050




C0060




C0070




C0080




C0090



 




Republic of Austria



R0400



 


 


 


 


 


 


 




Kingdom of Belgium



R0410



 


 


 


 


 


 


 




Czech Republic



R0420



 


 


 


 


 


 


 




Swiss Confederation; Principality of Lichtenstein



R0430



 


 


 


 


 


 


 




Kingdom of Denmark



R0440



 


 


 


 


 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R0450



 


 


 


 


 


 


 




Federal Republic of Germany



R0460



 


 


 


 


 


 


 




Republic of Iceland



R0470



 


 


 


 


 


 


 




Ireland



R0480



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R0490



 


 


 


 


 


 


 




Kingdom of the Netherlands



R0500



 


 


 


 


 


 


 




Kingdom of Norway



R0510



 


 


 


 


 


 


 




Republic of Poland



R0520



 


 


 


 


 


 


 




Kingdom of Spain



R0530



 


 


 


 


 


 


 




Kingdom of Sweden



R0540



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R0550



 


 


 


 


 


 


 




Guadeloupe



R0560



 


 


 


 


 


 


 




Martinique



R0570



 


 


 


 


 


 


 




Collectivity of Saint Martin



R0580



 


 


 


 


 


 


 




Réunion



R0590



 


 


 


 


 


 


 





Total Windstorm EEA Regions before diversification




R0600



 


 


 


 


 


 


 




Northern Europe



R0610



 


 


 


 


 


 


 




Western Europe



R0620



 


 


 


 


 


 


 




Eastern Europe



R0630



 


 


 


 


 


 


 




Southern Europe



R0640



 


 


 


 


 


 


 




Central and Western Asia



R0650



 


 


 


 


 


 


 




Eastern Asia



R0660



 


 


 


 


 


 


 




South and South-Eastern Asia



R0670



 


 


 


 


 


 


 




Oceania



R0680



 


 


 


 


 


 


 




Northern Africa



R0690



 


 


 


 


 


 


 




Southern Africa



R0700



 


 


 


 


 


 


 




Northern America excluding the United States of America



R0710



 


 


 


 


 


 


 

















Natural Catastrophe risk — Windstorm



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0100




C0110




C0120





Republic of Austria



R0400



 


 


 




Kingdom of Belgium



R0410



 


 


 




Czech Republic



R0420



 


 


 




Swiss Confederation; Principality of Lichtenstein



R0430



 


 


 




Kingdom of Denmark



R0440



 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R0450



 


 


 




Federal Republic of Germany



R0460



 


 


 




Republic of Iceland



R0470



 


 


 




Ireland



R0480



 


 


 




Grand Duchy of Luxemburg



R0490



 


 


 




Kingdom of the Netherlands



R0500



 


 


 




Kingdom of Norway



R0510



 


 


 




Republic of Poland



R0520



 


 


 




Kingdom of Spain



R0530



 


 


 




Kingdom of Sweden



R0540



 


 


 




United Kingdom of Great Britain and Northern Ireland



R0550



 


 


 




Guadeloupe



R0560



 


 


 




Martinique



R0570



 


 


 




Collectivity of Saint Martin



R0580



 


 


 




Réunion



R0590



 


 


 





Total Windstorm EEA Regions before diversification




R0600



 


 


 




Northern Europe



R0610



 


 


 




Western Europe



R0620



 


 


 




Eastern Europe



R0630



 


 


 




Southern Europe



R0640



 


 


 




Central and Western Asia



R0650



 


 


 




Eastern Asia



R0660



 


 


 




South and South-Eastern Asia



R0670



 


 


 




Oceania



R0680



 


 


 




Northern Africa



R0690



 


 


 




Southern Africa



R0700



 


 


 




Northern America excluding the United States of America



R0710



 


 


 





















Natural Catastrophe risk — Windstorm



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0040




C0050




C0060




C0070




C0080




C0090



 




Caribbean and Central America



R0720



 


 


 


 


 


 


 




Eastern South America



R0730



 


 


 


 


 


 


 




Northern, southern and western South America



R0740



 


 


 


 


 


 


 




North-east United States of America



R0750



 


 


 


 


 


 


 




South-east United States of America



R0760



 


 


 


 


 


 


 




Mid-west United States of America



R0770



 


 


 


 


 


 


 




Western United States of America



R0780



 


 


 


 


 


 


 





Total Windstorm Other Regions before diversifications




R0790



 


 


 


 


 


 


 





Total Windstorm all Regions before diversification




R0800



 


 


 


 


 


 


 




Diversification effect between regions



R0810



 


 


 


 


 


 


 





Total Windstorm after diversification




R0820



 


 


 


 


 


 


 

















Natural Catastrophe risk — Windstorm



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0100




C0110




C0120





Caribbean and Central America



R0720



 


 


 




Eastern South America



R0730



 


 


 




Northern, southern and western South America



R0740



 


 


 




North-east United States of America



R0750



 


 


 




South-east United States of America



R0760



 


 


 




Mid-west United States of America



R0770



 


 


 




Western United States of America



R0780



 


 


 





Total Windstorm Other Regions before diversifications




R0790



 


 


 





Total Windstorm all Regions before diversification




R0800



 


 


 




Diversification effect between regions



R0810



 


 


 





Total Windstorm after diversification




R0820



 


 


 





















Natural Catastrophe risk — Earthquake



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




(cont.)





 


 



C0130




C0140




C0150




C0160




C0170




C0180



 




Republic of Austria



R0830



 


 


 


 


 


 


 




Kingdom of Belgium



R0840



 


 


 


 


 


 


 




Republic of Bulgaria



R0850



 


 


 


 


 


 


 




Republic of Croatia



R0860



 


 


 


 


 


 


 




Republic of Cyprus



R0870



 


 


 


 


 


 


 




Czech Republic



R0880



 


 


 


 


 


 


 




Swiss Confederation; Principality of Lichtenstein



R0890



 


 


 


 


 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R0900



 


 


 


 


 


 


 




Federal Republic of Germany



R0910



 


 


 


 


 


 


 




Hellenic Republic



R0920



 


 


 


 


 


 


 




Republic of Hungary



R0930



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R0940



 


 


 


 


 


 


 




Republic of Malta



R0950



 


 


 


 


 


 


 




Portuguese Republic



R0960



 


 


 


 


 


 


 




Romania



R0970



 


 


 


 


 


 


 




Slovak Republic



R0980



 


 


 


 


 


 


 




Republic of Slovenia



R0990



 


 


 


 


 


 


 




Guadeloupe



R1000



 


 


 


 


 


 


 




Martinique



R1010



 


 


 


 


 


 


 




Collectivity of Saint Martin



R1020



 


 


 


 


 


 


 





Total Earthquake EEA Regions before diversification




R1030



 


 


 


 


 


 


 




Northern Europe



R1040



 


 


 


 


 


 


 




Western Europe



R1050



 


 


 


 


 


 


 




Eastern Europe



R1060



 


 


 


 


 


 


 




Southern Europe



R1070



 


 


 


 


 


 


 




Central and Western Asia



R1080



 


 


 


 


 


 


 




Eastern Asia



R1090



 


 


 


 


 


 


 




South and South-Eastern Asia



R1100



 


 


 


 


 


 


 




Oceania



R1110



 


 


 


 


 


 


 




Northern Africa



R1120



 


 


 


 


 


 


 




Southern Africa



R1130



 


 


 


 


 


 


 




Northern America excluding the United States of America



R1140



 


 


 


 


 


 


 
















Natural Catastrophe risk — Earthquake



 



Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0190




C0200





Republic of Austria



R0830



 


 




Kingdom of Belgium



R0840



 


 




Republic of Bulgaria



R0850



 


 




Republic of Croatia



R0860



 


 




Republic of Cyprus



R0870



 


 




Czech Republic



R0880



 


 




Swiss Confederation; Principality of Lichtenstein



R0890



 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R0900



 


 




Federal Republic of Germany



R0910



 


 




Hellenic Republic



R0920



 


 




Republic of Hungary



R0930



 


 




Italian Republic; Republic of San Marino; Vatican City State



R0940



 


 




Republic of Malta



R0950



 


 




Portuguese Republic



R0960



 


 




Romania



R0970



 


 




Slovak Republic



R0980



 


 




Republic of Slovenia



R0990



 


 




Guadeloupe



R1000



 


 




Martinique



R1010



 


 




Collectivity of Saint Martin



R1020



 


 





Total Earthquake EEA Regions before diversification




R1030



 


 




Northern Europe



R1040



 


 




Western Europe



R1050



 


 




Eastern Europe



R1060



 


 




Southern Europe



R1070



 


 




Central and Western Asia



R1080



 


 




Eastern Asia



R1090



 


 




South and South-Eastern Asia



R1100



 


 




Oceania



R1110



 


 




Northern Africa



R1120



 


 




Southern Africa



R1130



 


 




Northern America excluding the United States of America



R1140



 


 





















Natural Catastrophe risk — Earthquake



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




(cont.)





 


 



C0130




C0140




C0150




C0160




C0170




C0180



 




Caribbean and Central America



R1150



 


 


 


 


 


 


 




Eastern South America



R1160



 


 


 


 


 


 


 




Northern, southern and western South America



R1170



 


 


 


 


 


 


 




North-east United States of America



R1180



 


 


 


 


 


 


 




South-east United States of America



R1190



 


 


 


 


 


 


 




Mid-west United States of America



R1200



 


 


 


 


 


 


 




Western United States of America



R1210



 


 


 


 


 


 


 





Total Earthquake Other Regions before diversifications




R1220



 


 


 


 


 


 


 





Total Earthquake all Regions before diversification




R1230



 


 


 


 


 


 


 




Diversification effect between regions



R1240



 


 


 


 


 


 


 





Total Earthquake after diversification




R1250



 


 


 


 


 


 


 
















Natural Catastrophe risk — Earthquake



 



Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0190




C0200





Caribbean and Central America



R1150



 


 




Eastern South America



R1160



 


 




Northern, southern and western South America



R1170



 


 




North-east United States of America



R1180



 


 




South-east United States of America



R1190



 


 




Mid-west United States of America



R1200



 


 




Western United States of America



R1210



 


 





Total Earthquake Other Regions before diversifications




R1220



 


 





Total Earthquake all Regions before diversification




R1230



 


 




Diversification effect between regions



R1240



 


 





Total Earthquake after diversification




R1250



 


 





















Natural Catastrophe risk — Flood



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0210




C0220




C0230




C0240




C0250




C0260



 




Republic of Austria



R1260



 


 


 


 


 


 


 




Kingdom of Belgium



R1270



 


 


 


 


 


 


 




Republic of Bulgaria



R1280



 


 


 


 


 


 


 




Czech Republic



R1290



 


 


 


 


 


 


 




Swiss Confederation; Principality of Lichtenstein



R1300



 


 


 


 


 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R1310



 


 


 


 


 


 


 




Federal Republic of Germany



R1320



 


 


 


 


 


 


 




Republic of Hungary



R1330



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R1340



 


 


 


 


 


 


 




Republic of Poland



R1350



 


 


 


 


 


 


 




Romania



R1360



 


 


 


 


 


 


 




Slovak Republic



R1370



 


 


 


 


 


 


 




Republic of Slovenia



R1380



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R1390



 


 


 


 


 


 


 





Total Flood EEA Regions before diversification




R1400



 


 


 


 


 


 


 




Northern Europe



R1410



 


 


 


 


 


 


 




Western Europe



R1420



 


 


 


 


 


 


 




Eastern Europe



R1430



 


 


 


 


 


 


 




Southern Europe



R1440



 


 


 


 


 


 


 




Central and Western Asia



R1450



 


 


 


 


 


 


 




Eastern Asia



R1460



 


 


 


 


 


 


 




South and South-Eastern Asia



R1470



 


 


 


 


 


 


 




Oceania



R1480



 


 


 


 


 


 


 




Northern Africa



R1490



 


 


 


 


 


 


 




Southern Africa



R1500



 


 


 


 


 


 


 




Northern America excluding the United States of America



R1510



 


 


 


 


 


 


 




Caribbean and Central America



R1520



 


 


 


 


 


 


 




Eastern South America



R1530



 


 


 


 


 


 


 




Northern, southern and western South America



R1540



 


 


 


 


 


 


 




North-east United States of America



R1550



 


 


 


 


 


 


 




South-east United States of America



R1560



 


 


 


 


 


 


 




Mid-west United States of America



R1570



 


 


 


 


 


 


 

















Natural Catastrophe risk — Flood



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0270




C0280




C0290





Republic of Austria



R1260



 


 


 




Kingdom of Belgium



R1270



 


 


 




Republic of Bulgaria



R1280



 


 


 




Czech Republic



R1290



 


 


 




Swiss Confederation; Principality of Lichtenstein



R1300



 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R1310



 


 


 




Federal Republic of Germany



R1320



 


 


 




Republic of Hungary



R1330



 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R1340



 


 


 




Republic of Poland



R1350



 


 


 




Romania



R1360



 


 


 




Slovak Republic



R1370



 


 


 




Republic of Slovenia



R1380



 


 


 




United Kingdom of Great Britain and Northern Ireland



R1390



 


 


 





Total Flood EEA Regions before diversification




R1400



 


 


 




Northern Europe



R1410



 


 


 




Western Europe



R1420



 


 


 




Eastern Europe



R1430



 


 


 




Southern Europe



R1440



 


 


 




Central and Western Asia



R1450



 


 


 




Eastern Asia



R1460



 


 


 




South and South-Eastern Asia



R1470



 


 


 




Oceania



R1480



 


 


 




Northern Africa



R1490



 


 


 




Southern Africa



R1500



 


 


 




Northern America excluding the United States of America



R1510



 


 


 




Caribbean and Central America



R1520



 


 


 




Eastern South America



R1530



 


 


 




Northern, southern and western South America



R1540



 


 


 




North-east United States of America



R1550



 


 


 




South-east United States of America



R1560



 


 


 




Mid-west United States of America



R1570



 


 


 





















Natural Catastrophe risk — Flood



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0210




C0220




C0230




C0240




C0250




C0260



 




Western United States of America



R1580



 


 


 


 


 


 


 





Total Flood Other Regions before diversifications




R1590



 


 


 


 


 


 


 





Total Flood all Regions before diversification




R1600



 


 


 


 


 


 


 




Diversification effect between regions



R1610



 


 


 


 


 


 


 





Total Flood after diversification




R1620



 


 


 


 


 


 


 

















Natural Catastrophe risk — Flood



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0270




C0280




C0290





Western United States of America



R1580



 


 


 





Total Flood Other Regions before diversifications




R1590



 


 


 





Total Flood all Regions before diversification




R1600



 


 


 




Diversification effect between regions



R1610



 


 


 





Total Flood after diversification




R1620



 


 


 





















Natural Catastrophe risk — Hail



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0300




C0310




C0320




C0330




C0340




C0350



 




Republic of Austria



R1630



 


 


 


 


 


 


 




Kingdom of Belgium



R1640



 


 


 


 


 


 


 




Swiss Confederation; Principality of Lichtenstein



R1650



 


 


 


 


 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R1660



 


 


 


 


 


 


 




Federal Republic of Germany



R1670



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R1680



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R1690



 


 


 


 


 


 


 




Kingdom of the Netherlands



R1700



 


 


 


 


 


 


 




Kingdom of Spain



R1710



 


 


 


 


 


 


 





Total Hail EEA Regions before diversification




R1720



 


 


 


 


 


 


 




Northern Europe



R1730



 


 


 


 


 


 


 




Western Europe



R1740



 


 


 


 


 


 


 




Eastern Europe



R1750



 


 


 


 


 


 


 




Southern Europe



R1760



 


 


 


 


 


 


 




Central and Western Asia



R1770



 


 


 


 


 


 


 




Eastern Asia



R1780



 


 


 


 


 


 


 




South and South-Eastern Asia



R1790



 


 


 


 


 


 


 




Oceania



R1800



 


 


 


 


 


 


 




Northern Africa



R1810



 


 


 


 


 


 


 




Southern Africa



R1820



 


 


 


 


 


 


 




Northern America excluding the United States of America



R1830



 


 


 


 


 


 


 




Caribbean and Central America



R1840



 


 


 


 


 


 


 




Eastern South America



R1850



 


 


 


 


 


 


 




Northern, southern and western South America



R1860



 


 


 


 


 


 


 




North-east United States of America



R1870



 


 


 


 


 


 


 




South-east United States of America



R1880



 


 


 


 


 


 


 




Mid-west United States of America



R1890



 


 


 


 


 


 


 




Western United States of America



R1900



 


 


 


 


 


 


 





Total Hail Other Regions before diversifications




R1910



 


 


 


 


 


 


 





Total Hail all Regions before diversification




R1920



 


 


 


 


 


 


 




Diversification effect between regions



R1930



 


 


 


 


 


 


 





Total Hail after diversification




R1940



 


 


 


 


 


 


 

















Natural Catastrophe risk — Hail



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0360




C0370




C0380





Republic of Austria



R1630



 


 


 




Kingdom of Belgium



R1640



 


 


 




Swiss Confederation; Principality of Lichtenstein



R1650



 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R1660



 


 


 




Federal Republic of Germany



R1670



 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R1680



 


 


 




Grand Duchy of Luxemburg



R1690



 


 


 




Kingdom of the Netherlands



R1700



 


 


 




Kingdom of Spain



R1710



 


 


 





Total Hail EEA Regions before diversification




R1720



 


 


 




Northern Europe



R1730



 


 


 




Western Europe



R1740



 


 


 




Eastern Europe



R1750



 


 


 




Southern Europe



R1760



 


 


 




Central and Western Asia



R1770



 


 


 




Eastern Asia



R1780



 


 


 




South and South-Eastern Asia



R1790



 


 


 




Oceania



R1800



 


 


 




Northern Africa



R1810



 


 


 




Southern Africa



R1820



 


 


 




Northern America excluding the United States of America



R1830



 


 


 




Caribbean and Central America



R1840



 


 


 




Eastern South America



R1850



 


 


 




Northern, southern and western South America



R1860



 


 


 




North-east United States of America



R1870



 


 


 




South-east United States of America



R1880



 


 


 




Mid-west United States of America



R1890



 


 


 




Western United States of America



R1900



 


 


 





Total Hail Other Regions before diversifications




R1910



 


 


 





Total Hail all Regions before diversification




R1920



 


 


 




Diversification effect between regions



R1930



 


 


 





Total Hail after diversification




R1940



 


 


 




















Natural Catastrophe risk -Subsidence



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation





 


 



C0390




C0400




C0410




C0420




C0430




C0440






Total Subsidence before diversification




R1950



 


 


 


 


 


 




Diversification effect between zones



R1960



 


 


 


 


 


 





Total Subsidence after diversification




R1970



 


 


 


 


 


 
















Natural Catastrophe risk -Subsidence



 



Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0450




C0460






Total Subsidence before diversification




R1950



 


 




Diversification effect between zones



R1960



 


 





Total Subsidence after diversification




R1970



 


 



















Catastrophe risk — Non-proportional property reinsurance



 



Estimation of the premiums to be earned




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0470




C0480




C0490




C0500




C0510





Non-proportional property reinsurance



R2000



 


 


 


 


 




















Man made catastrophe risk — Motor Vehicle Liability



 



Number of vehicles policy limit above 24M€




Number of vehicles policy limit below or equal to 24M€




Catastrophe Risk Charge Motor Vehicle Liability before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Motor Vehicle Liability after risk mitigation





 


 



C0520




C0530




C0540




C0550




C0560




C0570





Motor Vehicle Liability



R2100



 


 


 


 


 


 





















Man made catastrophe risk — Marine Tanker Collision



 



Catastrophe Risk Charge Share marine hull in tanker t before risk mitigation




Catastrophe Risk Charge Share marine liability in tanker t before risk mitigation




Catastrophe Risk Charge Share marine oil pollution liability in tanker t before risk mitigation




Catastrophe Risk Charge Marine Tanker Collision before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




(cont.)





 


 



C0580




C0590




C0600




C0610




C0620




C0630



 




Marine Tanker Collision



R2200



 


 


 


 


 


 


 
















Man made catastrophe risk — Marine Tanker Collision



 



Catastrophe Risk Charge Marine Tanker Collision after risk mitigation




Name vessel





 


 



C0640




C0650





Marine Tanker Collision



R2200



 


 





















Man made catastrophe risk — Marine Platform Explosion



 



Catastrophe Risk Charge Property damage before risk mitigation




Catastrophe Risk Charge Removal of wreckage before risk mitigation




Catastrophe Risk Charge Loss of production income before risk mitigation




Catastrophe Risk Charge Capping of the well or making the well secure before risk mitigation




Catastrophe Risk Charge Liability insurance and reinsurance obligations before risk mitigation




Catastrophe Risk Charge Marine Platform Explosion before risk mitigation




(cont.)





 


 



C0660




C0670




C0680




C0690




C0700




C0710



 




Marine Platform Explosion



R2300



 


 


 


 


 


 


 


















Man made catastrophe risk — Marine Platform Explosion



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Marine Platform Explosion after risk mitigation




Name platform





 


 



C0720




C0730




C0740




C0750





Marine Platform Explosion



R2300



 


 


 


 

















Man made catastrophe risk — Marine



 



Catastrophe Risk Charge Marine before risk mitigation




Estimated Total Risk Mitigation




Catastrophe Risk Charge Marine after risk mitigation





 


 



C0760




C0770




C0780






Total before diversification




R2400



 


 


 




Diversification between type of event



R2410



 


 


 





Total after diversification




R2420



 


 


 




















Man made catastrophe risk — Aviation



 



Catastrophe risk Charge Aviation hull before risk mitigation




Catastrophe risk Charge Aviation liability before risk mitigation




Catastrophe Risk Charge Aviation before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Aviation after risk mitigation





 


 



C0790




C0800




C0810




C0820




C0830




C0840





Gross Catastrophe Risk Charge Aviation



R2500



 


 


 


 


 


 


















Man made catastrophe risk — Fire



 



Catastrophe Risk Charge Fire before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Fire after risk mitigation





 


 



C0850




C0860




C0870




C0880





Fire



R2600



 


 


 


 





















Man made catastrophe risk — Liability



 



Earned premium following 12 months




Largest liability limit provided




Number of claims




Catastrophe Risk Charge Liability before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Liability after risk mitigation





 


 



C0890




C0900




C0910




C0920




C0930




C0940




C0950





Professional malpractice liability



R2700



 


 


 


 


 


 


 




Employers liability



R2710



 


 


 


 


 


 


 




Directors and officers liability



R2720



 


 


 


 


 


 


 




Other liability



R2730



 


 


 


 


 


 


 




Non-proportional reinsurance



R2740



 


 


 


 


 


 


 





Total




R2750



 


 


 


 


 


 


 

















Man made catastrophe risk — Liability



 



Catastrophe Risk Charge Liability before risk mitigation




Estimated Total Risk Mitigation




Catastrophe Risk Charge Liability after risk mitigation





 


 



C0960




C0970




C0980






Total before diversification




R2800



 


 


 




Diversification between type of cover



R2810



 


 


 





Total after diversification




R2820



 


 


 




















Man made catastrophe risk — Credit & Suretyship — Large Credit Default



 



Exposure (individual or group)




Proportion of damage caused by scenario




Catastrophe Risk Charge Credit & Surety before risk mitigation — Large Credit Default




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Credit & Surety after risk mitigation — Large Credit Default





 


 



C0990




C1000




C1010




C1020




C1030




C1040





Largest exposure 1



R2900



 


 


 


 


 


 




Largest exposure 2



R2910



 


 


 


 


 


 





Total




R2920



 


 


 


 


 


 



















Man made catastrophe risk — Credit & Suretyship — Recession Risk



 



Earned premium following 12 months




Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Recession Risk




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Recession Risk





 


 



C1050




C1060




C1070




C1080




C1090






Total




R3000



 


 


 


 


 

















Man made catastrophe risk — Credit & Suretyship



 



Catastrophe Risk Charge Credit & Suretyship before risk mitigation




Estimated Total Risk Mitigation




Catastrophe Risk Charge Credit & Suretyship after risk mitigation





 


 



C1100




C1110




C1120






Total before diversification




R3100



 


 


 




Diversification between type of event



R3110



 


 


 





Total after diversification




R3120



 


 


 


















Other non-life catastrophe risk



 



Estimation of the gross premiums to be earned




Catastrophe Risk Charge Other non-life catastrophe risk before risk mitigation




Estimated Total Risk Mitigation




Catastrophe Risk Charge Other non-life catastrophe risk after risk mitigation





 


 



C1130




C1140




C1150




C1160





MAT other than Marine and Aviation



R3200



 


 


 


 




Non-proportional MAT reinsurance other than Marine and Aviation



R3210



 


 


 


 




Miscellaneous financial loss



R3220



 


 


 


 




Non-proportional Casualty reinsurance other than General liability



R3230



 


 


 


 




Non-proportional Credit & Surety reinsurance



R3240



 


 


 


 





Total before diversification




R3250



 


 


 


 




Diversification between groups of obligations



R3260



 


 


 


 





Total after diversification




R3270



 


 


 


 




















 


 



Accidental death




Permanent disability




Disability 10 years



 





Health Catastrophe risk — Mass accident



 



# Policyholders




Total value of benefits payable




# Policyholders




Total value of benefits payable




# Policyholders




Total value of benefits payable




(cont.)





 


 



C1170




C1180




C1190




C1200




C1210




C1220



 




Republic of Austria



R3300



 


 


 


 


 


 


 




Kingdom of Belgium



R3310



 


 


 


 


 


 


 




Republic of Bulgaria



R3320



 


 


 


 


 


 


 




Republic of Croatia



R3330



 


 


 


 


 


 


 




Republic of Cyprus



R3340



 


 


 


 


 


 


 




Czech Republic



R3350



 


 


 


 


 


 


 




Kingdom of Denmark



R3360



 


 


 


 


 


 


 




Republic of Estonia



R3370



 


 


 


 


 


 


 




Republic of Finland



R3380



 


 


 


 


 


 


 




French Republic; Principality of Monaco; Principality of Andorra



R3390



 


 


 


 


 


 


 




Hellenic Republic



R3400



 


 


 


 


 


 


 




Federal Republic of Germany



R3410



 


 


 


 


 


 


 




Republic of Hungary



R3420



 


 


 


 


 


 


 




Republic of Iceland



R3430



 


 


 


 


 


 


 




Ireland



R3440



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R3450



 


 


 


 


 


 


 




Republic of Latvia



R3460



 


 


 


 


 


 


 




Republic of Lithuania



R3470



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R3480



 


 


 


 


 


 


 




Republic of Malta



R3490



 


 


 


 


 


 


 




Kingdom of the Netherlands



R3500



 


 


 


 


 


 


 




Kingdom of Norway



R3510



 


 


 


 


 


 


 




Republic of Poland



R3520



 


 


 


 


 


 


 




Portuguese Republic



R3530



 


 


 


 


 


 


 




Romania



R3540



 


 


 


 


 


 


 




Slovak Republic



R3550



 


 


 


 


 


 


 




Republic of Slovenia



R3560



 


 


 


 


 


 


 




Kingdom of Spain



R3570



 


 


 


 


 


 


 




Kingdom of Sweden



R3580



 


 


 


 


 


 


 




Swiss Confederation



R3590



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R3600



 


 


 


 


 


 


 





Total Mass accident all countries before diversification




R3610



 


 


 


 


 


 


 




Diversification effect between countries



R3620



 


 


 


 


 


 


 





Total Mass accident all countries after diversification




R3630



 


 


 


 


 


 


 




















 


 



Disability 12 months




Medical treatment




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation



 





Health Catastrophe risk — Mass accident



 



# Policyholders




Total value of benefits payable




# Policyholders




Total value of benefits payable




(cont.)





 


 



C1230




C1240




C1250




C1260




C1270




C1280



 




Republic of Austria



R3300



 


 


 


 


 


 


 




Kingdom of Belgium



R3310



 


 


 


 


 


 


 




Republic of Bulgaria



R3320



 


 


 


 


 


 


 




Republic of Croatia



R3330



 


 


 


 


 


 


 




Republic of Cyprus



R3340



 


 


 


 


 


 


 




Czech Republic



R3350



 


 


 


 


 


 


 




Kingdom of Denmark



R3360



 


 


 


 


 


 


 




Republic of Estonia



R3370



 


 


 


 


 


 


 




Republic of Finland



R3380



 


 


 


 


 


 


 




French Republic; Principality of Monaco; Principality of Andorra



R3390



 


 


 


 


 


 


 




Hellenic Republic



R3400



 


 


 


 


 


 


 




Federal Republic of Germany



R3410



 


 


 


 


 


 


 




Republic of Hungary



R3420



 


 


 


 


 


 


 




Republic of Iceland



R3430



 


 


 


 


 


 


 




Ireland



R3440



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R3450



 


 


 


 


 


 


 




Republic of Latvia



R3460



 


 


 


 


 


 


 




Republic of Lithuania



R3470



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R3480



 


 


 


 


 


 


 




Republic of Malta



R3490



 


 


 


 


 


 


 




Kingdom of the Netherlands



R3500



 


 


 


 


 


 


 




Kingdom of Norway



R3510



 


 


 


 


 


 


 




Republic of Poland



R3520



 


 


 


 


 


 


 




Portuguese Republic



R3530



 


 


 


 


 


 


 




Romania



R3540



 


 


 


 


 


 


 




Slovak Republic



R3550



 


 


 


 


 


 


 




Republic of Slovenia



R3560



 


 


 


 


 


 


 




Kingdom of Spain



R3570



 


 


 


 


 


 


 




Kingdom of Sweden



R3580



 


 


 


 


 


 


 




Swiss Confederation



R3590



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R3600



 


 


 


 


 


 


 





Total Mass accident all countries before diversification




R3610



 


 


 


 


 


 


 




Diversification effect between countries



R3620



 


 


 


 


 


 


 





Total Mass accident all countries after diversification




R3630



 


 


 


 


 


 


 
















Health Catastrophe risk — Mass accident



 



Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C1290




C1300





Republic of Austria



R3300



 


 




Kingdom of Belgium



R3310



 


 




Republic of Bulgaria



R3320



 


 




Republic of Croatia



R3330



 


 




Republic of Cyprus



R3340



 


 




Czech Republic



R3350



 


 




Kingdom of Denmark



R3360



 


 




Republic of Estonia



R3370



 


 




Republic of Finland



R3380



 


 




French Republic; Principality of Monaco; Principality of Andorra



R3390



 


 




Hellenic Republic



R3400



 


 




Federal Republic of Germany



R3410



 


 




Republic of Hungary



R3420



 


 




Republic of Iceland



R3430



 


 




Ireland



R3440



 


 




Italian Republic; Republic of San Marino; Vatican City State



R3450



 


 




Republic of Latvia



R3460



 


 




Republic of Lithuania



R3470



 


 




Grand Duchy of Luxemburg



R3480



 


 




Republic of Malta



R3490



 


 




Kingdom of the Netherlands



R3500



 


 




Kingdom of Norway



R3510



 


 




Republic of Poland



R3520



 


 




Portuguese Republic



R3530



 


 




Romania



R3540



 


 




Slovak Republic



R3550



 


 




Republic of Slovenia



R3560



 


 




Kingdom of Spain



R3570



 


 




Kingdom of Sweden



R3580



 


 




Swiss Confederation



R3590



 


 




United Kingdom of Great Britain and Northern Ireland



R3600



 


 





Total Mass accident all countries before diversification




R3610



 


 




Diversification effect between countries



R3620



 


 





Total Mass accident all countries after diversification




R3630



 


 





















Health Catastrophe risk — Concentration accident



 



Largest known accident risk concentration




Accidental death




Permanent disability




Disability 10 years




Disability 12 months




Medical treatment



 




 



Average sum insured




Average sum insured




Average sum insured




Average sum insured




Average sum insured




(cont.)





 


 



C1310




C1320




C1330




C1340




C1350




C1360



 




Republic of Austria



R3700



 


 


 


 


 


 


 




Kingdom of Belgium



R3710



 


 


 


 


 


 


 




Republic of Bulgaria



R3720



 


 


 


 


 


 


 




Republic of Croatia



R3730



 


 


 


 


 


 


 




Republic of Cyprus



R3740



 


 


 


 


 


 


 




Czech Republic



R3750



 


 


 


 


 


 


 




Kingdom of Denmark



R3760



 


 


 


 


 


 


 




Republic of Estonia



R3770



 


 


 


 


 


 


 




Republic of Finland



R3780



 


 


 


 


 


 


 




French Republic



R3790



 


 


 


 


 


 


 




Hellenic Republic



R3800



 


 


 


 


 


 


 




Federal Republic of Germany



R3810



 


 


 


 


 


 


 




Republic of Hungary



R3820



 


 


 


 


 


 


 




Republic of Iceland



R3830



 


 


 


 


 


 


 




Ireland



R3840



 


 


 


 


 


 


 




Italian Republic



R3850



 


 


 


 


 


 


 




Republic of Latvia



R3860



 


 


 


 


 


 


 




Republic of Lithuania



R3870



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R3880



 


 


 


 


 


 


 




Republic of Malta



R3890



 


 


 


 


 


 


 




Kingdom of the Netherlands



R3900



 


 


 


 


 


 


 




Kingdom of Norway



R3910



 


 


 


 


 


 


 




Republic of Poland



R3920



 


 


 


 


 


 


 




Portuguese Republic



R3930



 


 


 


 


 


 


 




Romania



R3940



 


 


 


 


 


 


 




Slovak Republic



R3950



 


 


 


 


 


 


 




Republic of Slovenia



R3960



 


 


 


 


 


 


 




Kingdom of Spain



R3970



 


 


 


 


 


 


 




Kingdom of Sweden



R3980



 


 


 


 


 


 


 




Swiss Confederation



R3990



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R4000



 


 


 


 


 


 


 


















Health Catastrophe risk — Concentration accident



 



Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C1370




C1380




C1390




C1400





Republic of Austria



R3700



 


 


 


 




Kingdom of Belgium



R3710



 


 


 


 




Republic of Bulgaria



R3720



 


 


 


 




Republic of Croatia



R3730



 


 


 


 




Republic of Cyprus



R3740



 


 


 


 




Czech Republic



R3750



 


 


 


 




Kingdom of Denmark



R3760



 


 


 


 




Republic of Estonia



R3770



 


 


 


 




Republic of Finland



R3780



 


 


 


 




French Republic



R3790



 


 


 


 




Hellenic Republic



R3800



 


 


 


 




Federal Republic of Germany



R3810



 


 


 


 




Republic of Hungary



R3820



 


 


 


 




Republic of Iceland



R3830



 


 


 


 




Ireland



R3840



 


 


 


 




Italian Republic



R3850



 


 


 


 




Republic of Latvia



R3860



 


 


 


 




Republic of Lithuania



R3870



 


 


 


 




Grand Duchy of Luxemburg



R3880



 


 


 


 




Republic of Malta



R3890



 


 


 


 




Kingdom of the Netherlands



R3900



 


 


 


 




Kingdom of Norway



R3910



 


 


 


 




Republic of Poland



R3920



 


 


 


 




Portuguese Republic



R3930



 


 


 


 




Romania



R3940



 


 


 


 




Slovak Republic



R3950



 


 


 


 




Republic of Slovenia



R3960



 


 


 


 




Kingdom of Spain



R3970



 


 


 


 




Kingdom of Sweden



R3980



 


 


 


 




Swiss Confederation



R3990



 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R4000



 


 


 


 





















Health Catastrophe risk — Concentration accident



 



Largest known accident risk concentration




Accidental death




Permanent disability




Disability 10 years




Disability 12 months




Medical treatment



 




 



Average sum insured




Average sum insured




Average sum insured




Average sum insured




Average sum insured




(cont.)





 


 



C1310




C1320




C1330




C1340




C1350




C1360



 





Other countries to be considered in the Concentration accident



 


 


 


 


 


 


 


 





C1410



 


 


 


 


 


 


 


 




Country 1



R4010



 


 


 


 


 


 


 




…


 


 


 


 


 


 


 


 


















Health Catastrophe risk — Concentration accident



 



Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C1370




C1380




C1390




C1400






Other countries to be considered in the Concentration accident



 


 


 


 


 





C1410



 


 


 


 


 




Country 1



R4010



 


 


 


 




…


 


 


 


 


 





















Health Catastrophe risk — Concentration accident



 



Largest known accident risk concentration




Accidental death




Permanent disability




Disability 10 years




Disability 12 months




Medical treatment



 




 



Average sum insured




Average sum insured




Average sum insured




Average sum insured




Average sum insured




(cont.)





 


 



C1310




C1320




C1330




C1340




C1350




C1360



 





Total Concentration accident all countries before diversification




R4020



 


 


 


 


 


 


 




Diversification effect between countries



R4030



 


 


 


 


 


 


 





Total Concentration accident all countries after diversification




R4040



 


 


 


 


 


 


 


















Health Catastrophe risk — Concentration accident



 



Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C1370




C1380




C1390




C1400






Total Concentration accident all countries before diversification




R4020



 


 


 


 




Diversification effect between countries



R4030



 


 


 


 





Total Concentration accident all countries after diversification




R4040



 


 


 


 





















Health Catastrophe risk — Pandemic



 



Income protection




Medical expense



 





Number of insured people




Total pandemic exposure




Number of insured persons




Unit claim cost hospitalisation




Ratio of insured persons using hospitalisation




Unit claim cost medical practitioner




(cont.)





 


 



C1420




C1430




C1440




C1450




C1460




C1470



 




Republic of Austria



R4100



 


 


 


 


 


 


 




Kingdom of Belgium



R4110



 


 


 


 


 


 


 




Republic of Bulgaria



R4120



 


 


 


 


 


 


 




Republic of Croatia



R4130



 


 


 


 


 


 


 




Republic of Cyprus



R4140



 


 


 


 


 


 


 




Czech Republic



R4150



 


 


 


 


 


 


 




Kingdom of Denmark



R4160



 


 


 


 


 


 


 




Republic of Estonia



R4170



 


 


 


 


 


 


 




Republic of Finland



R4180



 


 


 


 


 


 


 




French Republic



R4190



 


 


 


 


 


 


 




Hellenic Republic



R4200



 


 


 


 


 


 


 




Federal Republic of Germany



R4210



 


 


 


 


 


 


 




Republic of Hungary



R4220



 


 


 


 


 


 


 




Republic of Iceland



R4230



 


 


 


 


 


 


 




Ireland



R4240



 


 


 


 


 


 


 




Italian Republic



R4250



 


 


 


 


 


 


 




Republic of Latvia



R4260



 


 


 


 


 


 


 




Republic of Lithuania



R4270



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R4280



 


 


 


 


 


 


 




Republic of Malta



R4290



 


 


 


 


 


 


 




Kingdom of the Netherlands



R4300



 


 


 


 


 


 


 




Kingdom of Norway



R4310



 


 


 


 


 


 


 




Republic of Poland



R4320



 


 


 


 


 


 


 




Portuguese Republic



R4330



 


 


 


 


 


 


 




Romania



R4340



 


 


 


 


 


 


 




Slovak Republic



R4350



 


 


 


 


 


 


 




Republic of Slovenia



R4360



 


 


 


 


 


 


 




Kingdom of Spain



R4370



 


 


 


 


 


 


 




Kingdom of Sweden



R4380



 


 


 


 


 


 


 




Swiss Confederation



R4390



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R4400



 


 


 


 


 


 


 





















Health Catastrophe risk — Pandemic



 



Medical expense




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation






Ratio of insured persons using medical practitioner




Unit claim cost no formal medical care




Ratio of insured persons using no formal medical care





 


 



C1480




C1490




C1500




C1510




C1520




C1530




C1540





Republic of Austria



R4100



 


 


 


 


 


 


 




Kingdom of Belgium



R4110



 


 


 


 


 


 


 




Republic of Bulgaria



R4120



 


 


 


 


 


 


 




Republic of Croatia



R4130



 


 


 


 


 


 


 




Republic of Cyprus



R4140



 


 


 


 


 


 


 




Czech Republic



R4150



 


 


 


 


 


 


 




Kingdom of Denmark



R4160



 


 


 


 


 


 


 




Republic of Estonia



R4170



 


 


 


 


 


 


 




Republic of Finland



R4180



 


 


 


 


 


 


 




French Republic



R4190



 


 


 


 


 


 


 




Hellenic Republic



R4200



 


 


 


 


 


 


 




Federal Republic of Germany



R4210



 


 


 


 


 


 


 




Republic of Hungary



R4220



 


 


 


 


 


 


 




Republic of Iceland



R4230



 


 


 


 


 


 


 




Ireland



R4240



 


 


 


 


 


 


 




Italian Republic



R4250



 


 


 


 


 


 


 




Republic of Latvia



R4260



 


 


 


 


 


 


 




Republic of Lithuania



R4270



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R4280



 


 


 


 


 


 


 




Republic of Malta



R4290



 


 


 


 


 


 


 




Kingdom of the Netherlands



R4300



 


 


 


 


 


 


 




Kingdom of Norway



R4310



 


 


 


 


 


 


 




Republic of Poland



R4320



 


 


 


 


 


 


 




Portuguese Republic



R4330



 


 


 


 


 


 


 




Romania



R4340



 


 


 


 


 


 


 




Slovak Republic



R4350



 


 


 


 


 


 


 




Republic of Slovenia



R4360



 


 


 


 


 


 


 




Kingdom of Spain



R4370



 


 


 


 


 


 


 




Kingdom of Sweden



R4380



 


 


 


 


 


 


 




Swiss Confederation



R4390



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R4400



 


 


 


 


 


 


 




















 


 



Income protection




Medical expense



 





Health Catastrophe risk — Pandemic



 



Number of insured people




Total pandemic exposure




Number of insured persons




Unit claim cost hospitalisation




Ratio of insured persons using hospitalisation




Unit claim cost medical practitioner




(cont.)





 


 



C1420




C1430




C1440




C1450




C1460




C1470



 





Other countries to be considered in the Pandemic



 


 


 


 


 


 


 


 





C1550



 


 


 


 


 


 


 


 




Country 1



R4410



 


 


 


 


 


 


 




…


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 





Total Pandemic all countries




R4420



 


 


 


 


 


 


 




















 


 



Medical expense




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation






Health Catastrophe risk — Pandemic



 



Ratio of insured persons using medical practitioner




Unit claim cost no formal medical care




Ratio of insured persons using no formal medical care





 


 



C1480




C1490




C1500




C1510




C1520




C1530




C1540






Other countries to be considered in the Pandemic



 


 


 


 


 


 


 


 





C1550



 


 


 


 


 


 


 


 




Country 1



R4410



 


 


 


 


 


 


 




…


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 





Total Pandemic all countries




R4420



 


 


 


 


 


 


 





S.27.01.04


Solvency Capital Requirement — Non-life and Health catastrophe risk











Non-life and Health catastrophe risk — Summary



 



SCR before risk mitigation




Total risk mitigation




SCR after risk mitigation





 


 



C0010




C0020




C0030






Non-life catastrophe risk — Summary



 


 


 


 





Natural catastrophe risk




R0010



 


 


 




Windstorm



R0020



 


 


 




Earthquake



R0030



 


 


 




Flood



R0040



 


 


 




Hail



R0050



 


 


 




Subsidence



R0060



 


 


 




Diversification between perils



R0070



 


 


 





Catastrophe risk non-proportional property reinsurance




R0080



 


 


 





Man-made catastrophe risk




R0090



 


 


 




Motor vehicle liability



R0100



 


 


 




Marine



R0110



 


 


 




Aviation



R0120



 


 


 




Fire



R0130



 


 


 




Liability



R0140



 


 


 




Credit & Suretyship



R0150



 


 


 




Diversification between perils



R0160



 


 


 





Other non-life catastrophe risk




R0170



 


 


 




Diversification between perils



R0180



 


 


 





Total Non-life catastrophe risk before diversification




R0190



 


 


 




Diversification between sub-modules



R0200



 


 


 





Total Non-life catastrophe risk after diversification




R0210



 


 


 





Health catastrophe risk — Summary



 


 


 


 





Health catastrophe risk




R0300



 


 


 




Mass accident



R0310



 


 


 




Accident concentration



R0320



 


 


 




Pandemic



R0330



 


 


 




Diversification between sub-modules



R0340



 


 


 





















Natural Catastrophe risk — Windstorm



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0040




C0050




C0060




C0070




C0080




C0090



 




Republic of Austria



R0400



 


 


 


 


 


 


 




Kingdom of Belgium



R0410



 


 


 


 


 


 


 




Czech Republic



R0420



 


 


 


 


 


 


 




Swiss Confederation; Principality of Lichtenstein



R0430



 


 


 


 


 


 


 




Kingdom of Denmark



R0440



 


 


 


 


 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R0450



 


 


 


 


 


 


 




Federal Republic of Germany



R0460



 


 


 


 


 


 


 




Republic of Iceland



R0470



 


 


 


 


 


 


 




Ireland



R0480



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R0490



 


 


 


 


 


 


 




Kingdom of the Netherlands



R0500



 


 


 


 


 


 


 




Kingdom of Norway



R0510



 


 


 


 


 


 


 




Republic of Poland



R0520



 


 


 


 


 


 


 




Kingdom of Spain



R0530



 


 


 


 


 


 


 




Kingdom of Sweden



R0540



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R0550



 


 


 


 


 


 


 




Guadeloupe



R0560



 


 


 


 


 


 


 




Martinique



R0570



 


 


 


 


 


 


 




Collectivity of Saint Martin



R0580



 


 


 


 


 


 


 




Réunion



R0590



 


 


 


 


 


 


 





Total Windstorm EEA Regions before diversification




R0600



 


 


 


 


 


 


 




Northern Europe



R0610



 


 


 


 


 


 


 




Western Europe



R0620



 


 


 


 


 


 


 




Eastern Europe



R0630



 


 


 


 


 


 


 




Southern Europe



R0640



 


 


 


 


 


 


 




Central and Western Asia



R0650



 


 


 


 


 


 


 




Eastern Asia



R0660



 


 


 


 


 


 


 




South and South-Eastern Asia



R0670



 


 


 


 


 


 


 




Oceania



R0680



 


 


 


 


 


 


 




Northern Africa



R0690



 


 


 


 


 


 


 




Southern Africa



R0700



 


 


 


 


 


 


 




Northern America excluding the United States of America



R0710



 


 


 


 


 


 


 

















Natural Catastrophe risk — Windstorm



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0100




C0110




C0120





Republic of Austria



R0400



 


 


 




Kingdom of Belgium



R0410



 


 


 




Czech Republic



R0420



 


 


 




Swiss Confederation; Principality of Lichtenstein



R0430



 


 


 




Kingdom of Denmark



R0440



 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R0450



 


 


 




Federal Republic of Germany



R0460



 


 


 




Republic of Iceland



R0470



 


 


 




Ireland



R0480



 


 


 




Grand Duchy of Luxemburg



R0490



 


 


 




Kingdom of the Netherlands



R0500



 


 


 




Kingdom of Norway



R0510



 


 


 




Republic of Poland



R0520



 


 


 




Kingdom of Spain



R0530



 


 


 




Kingdom of Sweden



R0540



 


 


 




United Kingdom of Great Britain and Northern Ireland



R0550



 


 


 




Guadeloupe



R0560



 


 


 




Martinique



R0570



 


 


 




Collectivity of Saint Martin



R0580



 


 


 




Réunion



R0590



 


 


 





Total Windstorm EEA Regions before diversification




R0600



 


 


 




Northern Europe



R0610



 


 


 




Western Europe



R0620



 


 


 




Eastern Europe



R0630



 


 


 




Southern Europe



R0640



 


 


 




Central and Western Asia



R0650



 


 


 




Eastern Asia



R0660



 


 


 




South and South-Eastern Asia



R0670



 


 


 




Oceania



R0680



 


 


 




Northern Africa



R0690



 


 


 




Southern Africa



R0700



 


 


 




Northern America excluding the United States of America



R0710



 


 


 





















Natural Catastrophe risk — Windstorm



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0040




C0050




C0060




C0070




C0080




C0090



 




Caribbean and Central America



R0720



 


 


 


 


 


 


 




Eastern South America



R0730



 


 


 


 


 


 


 




Northern, southern and western South America



R0740



 


 


 


 


 


 


 




North-east United States of America



R0750



 


 


 


 


 


 


 




South-east United States of America



R0760



 


 


 


 


 


 


 




Mid-west United States of America



R0770



 


 


 


 


 


 


 




Western United States of America



R0780



 


 


 


 


 


 


 





Total Windstorm Other Regions before diversifications




R0790



 


 


 


 


 


 


 





Total Windstorm all Regions before diversification




R0800



 


 


 


 


 


 


 




Diversification effect between regions



R0810



 


 


 


 


 


 


 





Total Windstorm after diversification




R0820



 


 


 


 


 


 


 

















Natural Catastrophe risk — Windstorm



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0100




C0110




C0120





Caribbean and Central America



R0720



 


 


 




Eastern South America



R0730



 


 


 




Northern, southern and western South America



R0740



 


 


 




North-east United States of America



R0750



 


 


 




South-east United States of America



R0760



 


 


 




Mid-west United States of America



R0770



 


 


 




Western United States of America



R0780



 


 


 





Total Windstorm Other Regions before diversifications




R0790



 


 


 





Total Windstorm all Regions before diversification




R0800



 


 


 




Diversification effect between regions



R0810



 


 


 





Total Windstorm after diversification




R0820



 


 


 





















Natural Catastrophe risk — Earthquake



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




(cont.)





 


 



C0130




C0140




C0150




C0160




C0170




C0180



 




Republic of Austria



R0830



 


 


 


 


 


 


 




Kingdom of Belgium



R0840



 


 


 


 


 


 


 




Republic of Bulgaria



R0850



 


 


 


 


 


 


 




Republic of Croatia



R0860



 


 


 


 


 


 


 




Republic of Cyprus



R0870



 


 


 


 


 


 


 




Czech Republic



R0880



 


 


 


 


 


 


 




Swiss Confederation; Principality of Lichtenstein



R0890



 


 


 


 


 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R0900



 


 


 


 


 


 


 




Federal Republic of Germany



R0910



 


 


 


 


 


 


 




Hellenic Republic



R0920



 


 


 


 


 


 


 




Republic of Hungary



R0930



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R0940



 


 


 


 


 


 


 




Republic of Malta



R0950



 


 


 


 


 


 


 




Portuguese Republic



R0960



 


 


 


 


 


 


 




Romania



R0970



 


 


 


 


 


 


 




Slovak Republic



R0980



 


 


 


 


 


 


 




Republic of Slovenia



R0990



 


 


 


 


 


 


 




Guadeloupe



R1000



 


 


 


 


 


 


 




Martinique



R1010



 


 


 


 


 


 


 




Collectivity of Saint Martin



R1020



 


 


 


 


 


 


 





Total Earthquake EEA Regions before diversification




R1030



 


 


 


 


 


 


 




Northern Europe



R1040



 


 


 


 


 


 


 




Western Europe



R1050



 


 


 


 


 


 


 




Eastern Europe



R1060



 


 


 


 


 


 


 




Southern Europe



R1070



 


 


 


 


 


 


 




Central and Western Asia



R1080



 


 


 


 


 


 


 




Eastern Asia



R1090



 


 


 


 


 


 


 




South and South-Eastern Asia



R1100



 


 


 


 


 


 


 




Oceania



R1110



 


 


 


 


 


 


 




Northern Africa



R1120



 


 


 


 


 


 


 




Southern Africa



R1130



 


 


 


 


 


 


 




Northern America excluding the United States of America



R1140



 


 


 


 


 


 


 
















Natural Catastrophe risk — Earthquake



 



Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0190




C0200





Republic of Austria



R0830



 


 




Kingdom of Belgium



R0840



 


 




Republic of Bulgaria



R0850



 


 




Republic of Croatia



R0860



 


 




Republic of Cyprus



R0870



 


 




Czech Republic



R0880



 


 




Swiss Confederation; Principality of Lichtenstein



R0890



 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R0900



 


 




Federal Republic of Germany



R0910



 


 




Hellenic Republic



R0920



 


 




Republic of Hungary



R0930



 


 




Italian Republic; Republic of San Marino; Vatican City State



R0940



 


 




Republic of Malta



R0950



 


 




Portuguese Republic



R0960



 


 




Romania



R0970



 


 




Slovak Republic



R0980



 


 




Republic of Slovenia



R0990



 


 




Guadeloupe



R1000



 


 




Martinique



R1010



 


 




Collectivity of Saint Martin



R1020



 


 





Total Earthquake EEA Regions before diversification




R1030



 


 




Northern Europe



R1040



 


 




Western Europe



R1050



 


 




Eastern Europe



R1060



 


 




Southern Europe



R1070



 


 




Central and Western Asia



R1080



 


 




Eastern Asia



R1090



 


 




South and South-Eastern Asia



R1100



 


 




Oceania



R1110



 


 




Northern Africa



R1120



 


 




Southern Africa



R1130



 


 




Northern America excluding the United States of America



R1140



 


 





















Natural Catastrophe risk — Earthquake



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




(cont.)





 


 



C0130




C0140




C0150




C0160




C0170




C0180



 




Caribbean and Central America



R1150



 


 


 


 


 


 


 




Eastern South America



R1160



 


 


 


 


 


 


 




Northern, southern and western South America



R1170



 


 


 


 


 


 


 




North-east United States of America



R1180



 


 


 


 


 


 


 




South-east United States of America



R1190



 


 


 


 


 


 


 




Mid-west United States of America



R1200



 


 


 


 


 


 


 




Western United States of America



R1210



 


 


 


 


 


 


 





Total Earthquake Other Regions before diversifications




R1220



 


 


 


 


 


 


 





Total Earthquake all Regions before diversification




R1230



 


 


 


 


 


 


 




Diversification effect between regions



R1240



 


 


 


 


 


 


 





Total Earthquake after diversification




R1250



 


 


 


 


 


 


 
















Natural Catastrophe risk — Earthquake



 



Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0190




C0200





Caribbean and Central America



R1150



 


 




Eastern South America



R1160



 


 




Northern, southern and western South America



R1170



 


 




North-east United States of America



R1180



 


 




South-east United States of America



R1190



 


 




Mid-west United States of America



R1200



 


 




Western United States of America



R1210



 


 





Total Earthquake Other Regions before diversifications




R1220



 


 





Total Earthquake all Regions before diversification




R1230



 


 




Diversification effect between regions



R1240



 


 





Total Earthquake after diversification




R1250



 


 





















Natural Catastrophe risk — Flood



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0210




C0220




C0230




C0240




C0250




C0260



 




Republic of Austria



R1260



 


 


 


 


 


 


 




Kingdom of Belgium



R1270



 


 


 


 


 


 


 




Republic of Bulgaria



R1280



 


 


 


 


 


 


 




Czech Republic



R1290



 


 


 


 


 


 


 




Swiss Confederation; Principality of Lichtenstein



R1300



 


 


 


 


 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R1310



 


 


 


 


 


 


 




Federal Republic of Germany



R1320



 


 


 


 


 


 


 




Republic of Hungary



R1330



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R1340



 


 


 


 


 


 


 




Republic of Poland



R1350



 


 


 


 


 


 


 




Romania



R1360



 


 


 


 


 


 


 




Slovak Republic



R1370



 


 


 


 


 


 


 




Republic of Slovenia



R1380



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R1390



 


 


 


 


 


 


 





Total Flood EEA Regions before diversification




R1400



 


 


 


 


 


 


 




Northern Europe



R1410



 


 


 


 


 


 


 




Western Europe



R1420



 


 


 


 


 


 


 




Eastern Europe



R1430



 


 


 


 


 


 


 




Southern Europe



R1440



 


 


 


 


 


 


 




Central and Western Asia



R1450



 


 


 


 


 


 


 




Eastern Asia



R1460



 


 


 


 


 


 


 




South and South-Eastern Asia



R1470



 


 


 


 


 


 


 




Oceania



R1480



 


 


 


 


 


 


 




Northern Africa



R1490



 


 


 


 


 


 


 




Southern Africa



R1500



 


 


 


 


 


 


 




Northern America excluding the United States of America



R1510



 


 


 


 


 


 


 




Caribbean and Central America



R1520



 


 


 


 


 


 


 




Eastern South America



R1530



 


 


 


 


 


 


 




Northern, southern and western South America



R1540



 


 


 


 


 


 


 




North-east United States of America



R1550



 


 


 


 


 


 


 




South-east United States of America



R1560



 


 


 


 


 


 


 




Mid-west United States of America



R1570



 


 


 


 


 


 


 

















Natural Catastrophe risk — Flood



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0270




C0280




C0290





Republic of Austria



R1260



 


 


 




Kingdom of Belgium



R1270



 


 


 




Republic of Bulgaria



R1280



 


 


 




Czech Republic



R1290



 


 


 




Swiss Confederation; Principality of Lichtenstein



R1300



 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R1310



 


 


 




Federal Republic of Germany



R1320



 


 


 




Republic of Hungary



R1330



 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R1340



 


 


 




Republic of Poland



R1350



 


 


 




Romania



R1360



 


 


 




Slovak Republic



R1370



 


 


 




Republic of Slovenia



R1380



 


 


 




United Kingdom of Great Britain and Northern Ireland



R1390



 


 


 





Total Flood EEA Regions before diversification




R1400



 


 


 




Northern Europe



R1410



 


 


 




Western Europe



R1420



 


 


 




Eastern Europe



R1430



 


 


 




Southern Europe



R1440



 


 


 




Central and Western Asia



R1450



 


 


 




Eastern Asia



R1460



 


 


 




South and South-Eastern Asia



R1470



 


 


 




Oceania



R1480



 


 


 




Northern Africa



R1490



 


 


 




Southern Africa



R1500



 


 


 




Northern America excluding the United States of America



R1510



 


 


 




Caribbean and Central America



R1520



 


 


 




Eastern South America



R1530



 


 


 




Northern, southern and western South America



R1540



 


 


 




North-east United States of America



R1550



 


 


 




South-east United States of America



R1560



 


 


 




Mid-west United States of America



R1570



 


 


 





















Natural Catastrophe risk — Flood



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0210




C0220




C0230




C0240




C0250




C0260



 




Western United States of America



R1580



 


 


 


 


 


 


 





Total Flood Other Regions before diversifications




R1590



 


 


 


 


 


 


 





Total Flood all Regions before diversification




R1600



 


 


 


 


 


 


 




Diversification effect between regions



R1610



 


 


 


 


 


 


 





Total Flood after diversification




R1620



 


 


 


 


 


 


 

















Natural Catastrophe risk — Flood



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0270




C0280




C0290





Western United States of America



R1580



 


 


 





Total Flood Other Regions before diversifications




R1590



 


 


 





Total Flood all Regions before diversification




R1600



 


 


 




Diversification effect between regions



R1610



 


 


 





Total Flood after diversification




R1620



 


 


 





















Natural Catastrophe risk — Hail



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0300




C0310




C0320




C0330




C0340




C0350



 




Republic of Austria



R1630



 


 


 


 


 


 


 




Kingdom of Belgium



R1640



 


 


 


 


 


 


 




Swiss Confederation; Principality of Lichtenstein



R1650



 


 


 


 


 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R1660



 


 


 


 


 


 


 




Federal Republic of Germany



R1670



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R1680



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R1690



 


 


 


 


 


 


 




Kingdom of the Netherlands



R1700



 


 


 


 


 


 


 




Kingdom of Spain



R1710



 


 


 


 


 


 


 





Total Hail EEA Regions before diversification




R1720



 


 


 


 


 


 


 




Northern Europe



R1730



 


 


 


 


 


 


 




Western Europe



R1740



 


 


 


 


 


 


 




Eastern Europe



R1750



 


 


 


 


 


 


 




Southern Europe



R1760



 


 


 


 


 


 


 




Central and Western Asia



R1770



 


 


 


 


 


 


 




Eastern Asia



R1780



 


 


 


 


 


 


 




South and South-Eastern Asia



R1790



 


 


 


 


 


 


 




Oceania



R1800



 


 


 


 


 


 


 




Northern Africa



R1810



 


 


 


 


 


 


 




Southern Africa



R1820



 


 


 


 


 


 


 




Northern America excluding the United States of America



R1830



 


 


 


 


 


 


 




Caribbean and Central America



R1840



 


 


 


 


 


 


 




Eastern South America



R1850



 


 


 


 


 


 


 




Northern, southern and western South America



R1860



 


 


 


 


 


 


 




North-east United States of America



R1870



 


 


 


 


 


 


 




South-east United States of America



R1880



 


 


 


 


 


 


 




Mid-west United States of America



R1890



 


 


 


 


 


 


 




Western United States of America



R1900



 


 


 


 


 


 


 





Total Hail Other Regions before diversifications




R1910



 


 


 


 


 


 


 





Total Hail all Regions before diversification




R1920



 


 


 


 


 


 


 




Diversification effect between regions



R1930



 


 


 


 


 


 


 





Total Hail after diversification




R1940



 


 


 


 


 


 


 

















Natural Catastrophe risk — Hail



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0360




C0370




C0380





Republic of Austria



R1630



 


 


 




Kingdom of Belgium



R1640



 


 


 




Swiss Confederation; Principality of Lichtenstein



R1650



 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R1660



 


 


 




Federal Republic of Germany



R1670



 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R1680



 


 


 




Grand Duchy of Luxemburg



R1690



 


 


 




Kingdom of the Netherlands



R1700



 


 


 




Kingdom of Spain



R1710



 


 


 





Total Hail EEA Regions before diversification




R1720



 


 


 




Northern Europe



R1730



 


 


 




Western Europe



R1740



 


 


 




Eastern Europe



R1750



 


 


 




Southern Europe



R1760



 


 


 




Central and Western Asia



R1770



 


 


 




Eastern Asia



R1780



 


 


 




South and South-Eastern Asia



R1790



 


 


 




Oceania



R1800



 


 


 




Northern Africa



R1810



 


 


 




Southern Africa



R1820



 


 


 




Northern America excluding the United States of America



R1830



 


 


 




Caribbean and Central America



R1840



 


 


 




Eastern South America



R1850



 


 


 




Northern, southern and western South America



R1860



 


 


 




North-east United States of America



R1870



 


 


 




South-east United States of America



R1880



 


 


 




Mid-west United States of America



R1890



 


 


 




Western United States of America



R1900



 


 


 





Total Hail Other Regions before diversifications




R1910



 


 


 





Total Hail all Regions before diversification




R1920



 


 


 




Diversification effect between regions



R1930



 


 


 





Total Hail after diversification




R1940



 


 


 




















Natural Catastrophe risk -Subsidence



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation





 


 



C0390




C0400




C0410




C0420




C0430




C0440






Total Subsidence before diversification




R1950



 


 


 


 


 


 




Diversification effect between zones



R1960



 


 


 


 


 


 





Total Subsidence after diversification




R1970



 


 


 


 


 


 
















Natural Catastrophe risk -Subsidence



 



Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0450




C0460






Total Subsidence before diversification




R1950



 


 




Diversification effect between zones



R1960



 


 





Total Subsidence after diversification




R1970



 


 



















Catastrophe risk — Non-proportional property reinsurance



 



Estimation of the premiums to be earned




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0470




C0480




C0490




C0500




C0510





Non-proportional property reinsurance



R2000



 


 


 


 


 




















Man made catastrophe risk — Motor Vehicle Liability



 



Number of vehicles policy limit above 24M€




Number of vehicles policy limit below or equal to 24M€




Catastrophe Risk Charge Motor Vehicle Liability before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Motor Vehicle Liability after risk mitigation





 


 



C0520




C0530




C0540




C0550




C0560




C0570





Motor Vehicle Liability



R2100



 


 


 


 


 


 





















Man made catastrophe risk — Marine Tanker Collision



 



Catastrophe Risk Charge Share marine hull in tanker t before risk mitigation




Catastrophe Risk Charge Share marine liability in tanker t before risk mitigation




Catastrophe Risk Charge Share marine oil pollution liability in tanker t before risk mitigation




Catastrophe Risk Charge Marine Tanker Collision before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




(cont.)





 


 



C0580




C0590




C0600




C0610




C0620




C0630



 




Marine Tanker Collision



R2200



 


 


 


 


 


 


 
















Man made catastrophe risk — Marine Tanker Collision



 



Catastrophe Risk Charge Marine Tanker Collision after risk mitigation




Name vessel





 


 



C0640




C0650





Marine Tanker Collision



R2200



 


 





















Man made catastrophe risk — Marine Platform Explosion



 



Catastrophe Risk Charge Property damage before risk mitigation




Catastrophe Risk Charge Removal of wreckage before risk mitigation




Catastrophe Risk Charge Loss of production income before risk mitigation




Catastrophe Risk Charge Capping of the well or making the well secure before risk mitigation




Catastrophe Risk Charge Liability insurance and reinsurance obligations before risk mitigation




Catastrophe Risk Charge Marine Platform Explosion before risk mitigation




(cont.)





 


 



C0660




C0670




C0680




C0690




C0700




C0710



 




Marine Platform Explosion



R2300



 


 


 


 


 


 


 


















Man made catastrophe risk — Marine Platform Explosion



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Marine Platform Explosion after risk mitigation




Name platform





 


 



C0720




C0730




C0740




C0750





Marine Platform Explosion



R2300



 


 


 


 

















Man made catastrophe risk — Marine



 



Catastrophe Risk Charge Marine before risk mitigation




Estimated Total Risk Mitigation




Catastrophe Risk Charge Marine after risk mitigation





 


 



C0760




C0770




C0780






Total before diversification




R2400



 


 


 




Diversification between type of event



R2410



 


 


 





Total after diversification




R2420



 


 


 




















Man made catastrophe risk — Aviation



 



Catastrophe risk Charge Aviation hull before risk mitigation




Catastrophe risk Charge Aviation liability before risk mitigation




Catastrophe Risk Charge Aviation before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Aviation after risk mitigation





 


 



C0790




C0800




C0810




C0820




C0830




C0840





Gross Catastrophe Risk Charge Aviation



R2500



 


 


 


 


 


 


















Man made catastrophe risk — Fire



 



Catastrophe Risk Charge Fire before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Fire after risk mitigation





 


 



C0850




C0860




C0870




C0880





Fire



R2600



 


 


 


 





















Man made catastrophe risk — Liability



 



Earned premium following 12 months




Largest liability limit provided




Number of claims




Catastrophe Risk Charge Liability before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Liability after risk mitigation





 


 



C0890




C0900




C0910




C0920




C0930




C0940




C0950





Professional malpractice liability



R2700



 


 


 


 


 


 


 




Employers liability



R2710



 


 


 


 


 


 


 




Directors and officers liability



R2720



 


 


 


 


 


 


 




Other liability



R2730



 


 


 


 


 


 


 




Non-proportional reinsurance



R2740



 


 


 


 


 


 


 





Total




R2750



 


 


 


 


 


 


 

















Man made catastrophe risk — Liability



 



Catastrophe Risk Charge Liability before risk mitigation




Estimated Total Risk Mitigation




Catastrophe Risk Charge Liability after risk mitigation





 


 



C0960




C0970




C0980






Total before diversification




R2800



 


 


 




Diversification between type of cover



R2810



 


 


 





Total after diversification




R2820



 


 


 




















Man made catastrophe risk — Credit & Suretyship — Large Credit Default



 



Exposure (individual or group)




Proportion of damage caused by scenario




Catastrophe Risk Charge Credit & Surety before risk mitigation — Large Credit Default




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Credit & Surety after risk mitigation — Large Credit Default





 


 



C0990




C1000




C1010




C1020




C1030




C1040





Largest exposure 1



R2900



 


 


 


 


 


 




Largest exposure 2



R2910



 


 


 


 


 


 





Total




R2920



 


 


 


 


 


 



















Man made catastrophe risk — Credit & Suretyship — Recession Risk



 



Earned premium following 12 months




Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Recession Risk




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Recession Risk





 


 



C1050




C1060




C1070




C1080




C1090






Total




R3000



 


 


 


 


 

















Man made catastrophe risk — Credit & Suretyship



 



Catastrophe Risk Charge Credit & Suretyship before risk mitigation




Estimated Total Risk Mitigation




Catastrophe Risk Charge Credit & Suretyship after risk mitigation





 


 



C1100




C1110




C1120






Total before diversification




R3100



 


 


 




Diversification between type of event



R3110



 


 


 





Total after diversification




R3120



 


 


 


















Other non-life catastrophe risk



 



Estimation of the gross premiums to be earned




Catastrophe Risk Charge Other non-life catastrophe risk before risk mitigation




Estimated Total Risk Mitigation




Catastrophe Risk Charge Other non-life catastrophe risk after risk mitigation





 


 



C1130




C1140




C1150




C1160





MAT other than Marine and Aviation



R3200



 


 


 


 




Non-proportional MAT reinsurance other than Marine and Aviation



R3210



 


 


 


 




Miscellaneous financial loss



R3220



 


 


 


 




Non-proportional Casualty reinsurance other than General liability



R3230



 


 


 


 




Non-proportional Credit & Surety reinsurance



R3240



 


 


 


 





Total before diversification




R3250



 


 


 


 




Diversification between groups of obligations



R3260



 


 


 


 





Total after diversification




R3270



 


 


 


 




















 


 



Accidental death




Permanent disability




Disability 10 years



 





Health Catastrophe risk — Mass accident



 



# Policyholders




Total value of benefits payable




# Policyholders




Total value of benefits payable




# Policyholders




Total value of benefits payable




(cont.)





 


 



C1170




C1180




C1190




C1200




C1210




C1220



 




Republic of Austria



R3300



 


 


 


 


 


 


 




Kingdom of Belgium



R3310



 


 


 


 


 


 


 




Republic of Bulgaria



R3320



 


 


 


 


 


 


 




Republic of Croatia



R3330



 


 


 


 


 


 


 




Republic of Cyprus



R3340



 


 


 


 


 


 


 




Czech Republic



R3350



 


 


 


 


 


 


 




Kingdom of Denmark



R3360



 


 


 


 


 


 


 




Republic of Estonia



R3370



 


 


 


 


 


 


 




Republic of Finland



R3380



 


 


 


 


 


 


 




French Republic; Principality of Monaco; Principality of Andorra



R3390



 


 


 


 


 


 


 




Hellenic Republic



R3400



 


 


 


 


 


 


 




Federal Republic of Germany



R3410



 


 


 


 


 


 


 




Republic of Hungary



R3420



 


 


 


 


 


 


 




Republic of Iceland



R3430



 


 


 


 


 


 


 




Ireland



R3440



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R3450



 


 


 


 


 


 


 




Republic of Latvia



R3460



 


 


 


 


 


 


 




Republic of Lithuania



R3470



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R3480



 


 


 


 


 


 


 




Republic of Malta



R3490



 


 


 


 


 


 


 




Kingdom of the Netherlands



R3500



 


 


 


 


 


 


 




Kingdom of Norway



R3510



 


 


 


 


 


 


 




Republic of Poland



R3520



 


 


 


 


 


 


 




Portuguese Republic



R3530



 


 


 


 


 


 


 




Romania



R3540



 


 


 


 


 


 


 




Slovak Republic



R3550



 


 


 


 


 


 


 




Republic of Slovenia



R3560



 


 


 


 


 


 


 




Kingdom of Spain



R3570



 


 


 


 


 


 


 




Kingdom of Sweden



R3580



 


 


 


 


 


 


 




Swiss Confederation



R3590



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R3600



 


 


 


 


 


 


 





Total Mass accident all countries before diversification




R3610



 


 


 


 


 


 


 




Diversification effect between countries



R3620



 


 


 


 


 


 


 





Total Mass accident all countries after diversification




R3630



 


 


 


 


 


 


 




















 


 



Disability 12 months




Medical treatment




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation



 





Health Catastrophe risk — Mass accident



 



# Policyholders




Total value of benefits payable




# Policyholders




Total value of benefits payable




(cont.)





 


 



C1230




C1240




C1250




C1260




C1270




C1280



 




Republic of Austria



R3300



 


 


 


 


 


 


 




Kingdom of Belgium



R3310



 


 


 


 


 


 


 




Republic of Bulgaria



R3320



 


 


 


 


 


 


 




Republic of Croatia



R3330



 


 


 


 


 


 


 




Republic of Cyprus



R3340



 


 


 


 


 


 


 




Czech Republic



R3350



 


 


 


 


 


 


 




Kingdom of Denmark



R3360



 


 


 


 


 


 


 




Republic of Estonia



R3370



 


 


 


 


 


 


 




Republic of Finland



R3380



 


 


 


 


 


 


 




French Republic; Principality of Monaco; Principality of Andorra



R3390



 


 


 


 


 


 


 




Hellenic Republic



R3400



 


 


 


 


 


 


 




Federal Republic of Germany



R3410



 


 


 


 


 


 


 




Republic of Hungary



R3420



 


 


 


 


 


 


 




Republic of Iceland



R3430



 


 


 


 


 


 


 




Ireland



R3440



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R3450



 


 


 


 


 


 


 




Republic of Latvia



R3460



 


 


 


 


 


 


 




Republic of Lithuania



R3470



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R3480



 


 


 


 


 


 


 




Republic of Malta



R3490



 


 


 


 


 


 


 




Kingdom of the Netherlands



R3500



 


 


 


 


 


 


 




Kingdom of Norway



R3510



 


 


 


 


 


 


 




Republic of Poland



R3520



 


 


 


 


 


 


 




Portuguese Republic



R3530



 


 


 


 


 


 


 




Romania



R3540



 


 


 


 


 


 


 




Slovak Republic



R3550



 


 


 


 


 


 


 




Republic of Slovenia



R3560



 


 


 


 


 


 


 




Kingdom of Spain



R3570



 


 


 


 


 


 


 




Kingdom of Sweden



R3580



 


 


 


 


 


 


 




Swiss Confederation



R3590



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R3600



 


 


 


 


 


 


 





Total Mass accident all countries before diversification




R3610



 


 


 


 


 


 


 




Diversification effect between countries



R3620



 


 


 


 


 


 


 





Total Mass accident all countries after diversification




R3630



 


 


 


 


 


 


 
















Health Catastrophe risk — Mass accident



 



Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C1290




C1300





Republic of Austria



R3300



 


 




Kingdom of Belgium



R3310



 


 




Republic of Bulgaria



R3320



 


 




Republic of Croatia



R3330



 


 




Republic of Cyprus



R3340



 


 




Czech Republic



R3350



 


 




Kingdom of Denmark



R3360



 


 




Republic of Estonia



R3370



 


 




Republic of Finland



R3380



 


 




French Republic; Principality of Monaco; Principality of Andorra



R3390



 


 




Hellenic Republic



R3400



 


 




Federal Republic of Germany



R3410



 


 




Republic of Hungary



R3420



 


 




Republic of Iceland



R3430



 


 




Ireland



R3440



 


 




Italian Republic; Republic of San Marino; Vatican City State



R3450



 


 




Republic of Latvia



R3460



 


 




Republic of Lithuania



R3470



 


 




Grand Duchy of Luxemburg



R3480



 


 




Republic of Malta



R3490



 


 




Kingdom of the Netherlands



R3500



 


 




Kingdom of Norway



R3510



 


 




Republic of Poland



R3520



 


 




Portuguese Republic



R3530



 


 




Romania



R3540



 


 




Slovak Republic



R3550



 


 




Republic of Slovenia



R3560



 


 




Kingdom of Spain



R3570



 


 




Kingdom of Sweden



R3580



 


 




Swiss Confederation



R3590



 


 




United Kingdom of Great Britain and Northern Ireland



R3600



 


 





Total Mass accident all countries before diversification




R3610



 


 




Diversification effect between countries



R3620



 


 





Total Mass accident all countries after diversification




R3630



 


 





















Health Catastrophe risk — Concentration accident



 



Largest known accident risk concentration




Accidental death




Permanent disability




Disability 10 years




Disability 12 months




Medical treatment



 




 



Average sum insured




Average sum insured




Average sum insured




Average sum insured




Average sum insured




(cont.)





 


 



C1310




C1320




C1330




C1340




C1350




C1360



 




Republic of Austria



R3700



 


 


 


 


 


 


 




Kingdom of Belgium



R3710



 


 


 


 


 


 


 




Republic of Bulgaria



R3720



 


 


 


 


 


 


 




Republic of Croatia



R3730



 


 


 


 


 


 


 




Republic of Cyprus



R3740



 


 


 


 


 


 


 




Czech Republic



R3750



 


 


 


 


 


 


 




Kingdom of Denmark



R3760



 


 


 


 


 


 


 




Republic of Estonia



R3770



 


 


 


 


 


 


 




Republic of Finland



R3780



 


 


 


 


 


 


 




French Republic



R3790



 


 


 


 


 


 


 




Hellenic Republic



R3800



 


 


 


 


 


 


 




Federal Republic of Germany



R3810



 


 


 


 


 


 


 




Republic of Hungary



R3820



 


 


 


 


 


 


 




Republic of Iceland



R3830



 


 


 


 


 


 


 




Ireland



R3840



 


 


 


 


 


 


 




Italian Republic



R3850



 


 


 


 


 


 


 




Republic of Latvia



R3860



 


 


 


 


 


 


 




Republic of Lithuania



R3870



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R3880



 


 


 


 


 


 


 




Republic of Malta



R3890



 


 


 


 


 


 


 




Kingdom of the Netherlands



R3900



 


 


 


 


 


 


 




Kingdom of Norway



R3910



 


 


 


 


 


 


 




Republic of Poland



R3920



 


 


 


 


 


 


 




Portuguese Republic



R3930



 


 


 


 


 


 


 




Romania



R3940



 


 


 


 


 


 


 




Slovak Republic



R3950



 


 


 


 


 


 


 




Republic of Slovenia



R3960



 


 


 


 


 


 


 




Kingdom of Spain



R3970



 


 


 


 


 


 


 




Kingdom of Sweden



R3980



 


 


 


 


 


 


 




Swiss Confederation



R3990



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R4000



 


 


 


 


 


 


 


















Health Catastrophe risk — Concentration accident



 



Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C1370




C1380




C1390




C1400





Republic of Austria



R3700



 


 


 


 




Kingdom of Belgium



R3710



 


 


 


 




Republic of Bulgaria



R3720



 


 


 


 




Republic of Croatia



R3730



 


 


 


 




Republic of Cyprus



R3740



 


 


 


 




Czech Republic



R3750



 


 


 


 




Kingdom of Denmark



R3760



 


 


 


 




Republic of Estonia



R3770



 


 


 


 




Republic of Finland



R3780



 


 


 


 




French Republic



R3790



 


 


 


 




Hellenic Republic



R3800



 


 


 


 




Federal Republic of Germany



R3810



 


 


 


 




Republic of Hungary



R3820



 


 


 


 




Republic of Iceland



R3830



 


 


 


 




Ireland



R3840



 


 


 


 




Italian Republic



R3850



 


 


 


 




Republic of Latvia



R3860



 


 


 


 




Republic of Lithuania



R3870



 


 


 


 




Grand Duchy of Luxemburg



R3880



 


 


 


 




Republic of Malta



R3890



 


 


 


 




Kingdom of the Netherlands



R3900



 


 


 


 




Kingdom of Norway



R3910



 


 


 


 




Republic of Poland



R3920



 


 


 


 




Portuguese Republic



R3930



 


 


 


 




Romania



R3940



 


 


 


 




Slovak Republic



R3950



 


 


 


 




Republic of Slovenia



R3960



 


 


 


 




Kingdom of Spain



R3970



 


 


 


 




Kingdom of Sweden



R3980



 


 


 


 




Swiss Confederation



R3990



 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R4000



 


 


 


 





















Health Catastrophe risk — Concentration accident



 



Largest known accident risk concentration




Accidental death




Permanent disability




Disability 10 years




Disability 12 months




Medical treatment



 




 



Average sum insured




Average sum insured




Average sum insured




Average sum insured




Average sum insured




(cont.)





 


 



C1310




C1320




C1330




C1340




C1350




C1360



 





Other countries to be considered in the Concentration accident



 


 


 


 


 


 


 


 





C1410



 


 


 


 


 


 


 


 




Country 1



R4010



 


 


 


 


 


 


 




…


 


 


 


 


 


 


 


 


















Health Catastrophe risk — Concentration accident



 



Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C1370




C1380




C1390




C1400






Other countries to be considered in the Concentration accident



 


 


 


 


 





C1410



 


 


 


 


 




Country 1



R4010



 


 


 


 




…


 


 


 


 


 





















Health Catastrophe risk — Concentration accident



 



Largest known accident risk concentration




Accidental death




Permanent disability




Disability 10 years




Disability 12 months




Medical treatment



 




 



Average sum insured




Average sum insured




Average sum insured




Average sum insured




Average sum insured




(cont.)





 


 



C1310




C1320




C1330




C1340




C1350




C1360



 





Total Concentration accident all countries before diversification




R4020



 


 


 


 


 


 


 




Diversification effect between countries



R4030



 


 


 


 


 


 


 





Total Concentration accident all countries after diversification




R4040



 


 


 


 


 


 


 


















Health Catastrophe risk — Concentration accident



 



Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 




 


 



C1370




C1380




C1390




C1400






Total Concentration accident all countries before diversification




R4020



 


 


 


 




Diversification effect between countries



R4030



 


 


 


 





Total Concentration accident all countries after diversification




R4040



 


 


 


 





















Health Catastrophe risk — Pandemic



 



Income protection




Medical expense



 





Number of insured people




Total pandemic exposure




Number of insured persons




Unit claim cost hospitalisation




Ratio of insured persons using hospitalisation




Unit claim cost medical practitioner




(cont.)





 


 



C1420




C1430




C1440




C1450




C1460




C1470



 




Republic of Austria



R4100



 


 


 


 


 


 


 




Kingdom of Belgium



R4110



 


 


 


 


 


 


 




Republic of Bulgaria



R4120



 


 


 


 


 


 


 




Republic of Croatia



R4130



 


 


 


 


 


 


 




Republic of Cyprus



R4140



 


 


 


 


 


 


 




Czech Republic



R4150



 


 


 


 


 


 


 




Kingdom of Denmark



R4160



 


 


 


 


 


 


 




Republic of Estonia



R4170



 


 


 


 


 


 


 




Republic of Finland



R4180



 


 


 


 


 


 


 




French Republic



R4190



 


 


 


 


 


 


 




Hellenic Republic



R4200



 


 


 


 


 


 


 




Federal Republic of Germany



R4210



 


 


 


 


 


 


 




Republic of Hungary



R4220



 


 


 


 


 


 


 




Republic of Iceland



R4230



 


 


 


 


 


 


 




Ireland



R4240



 


 


 


 


 


 


 




Italian Republic



R4250



 


 


 


 


 


 


 




Republic of Latvia



R4260



 


 


 


 


 


 


 




Republic of Lithuania



R4270



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R4280



 


 


 


 


 


 


 




Republic of Malta



R4290



 


 


 


 


 


 


 




Kingdom of the Netherlands



R4300



 


 


 


 


 


 


 




Kingdom of Norway



R4310



 


 


 


 


 


 


 




Republic of Poland



R4320



 


 


 


 


 


 


 




Portuguese Republic



R4330



 


 


 


 


 


 


 




Romania



R4340



 


 


 


 


 


 


 




Slovak Republic



R4350



 


 


 


 


 


 


 




Republic of Slovenia



R4360



 


 


 


 


 


 


 




Kingdom of Spain



R4370



 


 


 


 


 


 


 




Kingdom of Sweden



R4380



 


 


 


 


 


 


 




Swiss Confederation



R4390



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R4400



 


 


 


 


 


 


 





















Health Catastrophe risk — Pandemic



 



Medical expense




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation






Ratio of insured persons using medical practitioner




Unit claim cost no formal medical care




Ratio of insured persons using no formal medical care





 


 



C1480




C1490




C1500




C1510




C1520




C1530




C1540





Republic of Austria



R4100



 


 


 


 


 


 


 




Kingdom of Belgium



R4110



 


 


 


 


 


 


 




Republic of Bulgaria



R4120



 


 


 


 


 


 


 




Republic of Croatia



R4130



 


 


 


 


 


 


 




Republic of Cyprus



R4140



 


 


 


 


 


 


 




Czech Republic



R4150



 


 


 


 


 


 


 




Kingdom of Denmark



R4160



 


 


 


 


 


 


 




Republic of Estonia



R4170



 


 


 


 


 


 


 




Republic of Finland



R4180



 


 


 


 


 


 


 




French Republic



R4190



 


 


 


 


 


 


 




Hellenic Republic



R4200



 


 


 


 


 


 


 




Federal Republic of Germany



R4210



 


 


 


 


 


 


 




Republic of Hungary



R4220



 


 


 


 


 


 


 




Republic of Iceland



R4230



 


 


 


 


 


 


 




Ireland



R4240



 


 


 


 


 


 


 




Italian Republic



R4250



 


 


 


 


 


 


 




Republic of Latvia



R4260



 


 


 


 


 


 


 




Republic of Lithuania



R4270



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R4280



 


 


 


 


 


 


 




Republic of Malta



R4290



 


 


 


 


 


 


 




Kingdom of the Netherlands



R4300



 


 


 


 


 


 


 




Kingdom of Norway



R4310



 


 


 


 


 


 


 




Republic of Poland



R4320



 


 


 


 


 


 


 




Portuguese Republic



R4330



 


 


 


 


 


 


 




Romania



R4340



 


 


 


 


 


 


 




Slovak Republic



R4350



 


 


 


 


 


 


 




Republic of Slovenia



R4360



 


 


 


 


 


 


 




Kingdom of Spain



R4370



 


 


 


 


 


 


 




Kingdom of Sweden



R4380



 


 


 


 


 


 


 




Swiss Confederation



R4390



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R4400



 


 


 


 


 


 


 




















 


 



Income protection




Medical expense



 





Health Catastrophe risk — Pandemic



 



Number of insured people




Total pandemic exposure




Number of insured persons




Unit claim cost hospitalisation




Ratio of insured persons using hospitalisation




Unit claim cost medical practitioner




(cont.)





 


 



C1420




C1430




C1440




C1450




C1460




C1470



 





Other countries to be considered in the Pandemic



 


 


 


 


 


 


 


 





C1550



 


 


 


 


 


 


 


 




Country 1



R4410



 


 


 


 


 


 


 




…


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 





Total Pandemic all countries




R4420



 


 


 


 


 


 


 




















 


 



Medical expense




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation






Health Catastrophe risk — Pandemic



 



Ratio of insured persons using medical practitioner




Unit claim cost no formal medical care




Ratio of insured persons using no formal medical care





 


 



C1480




C1490




C1500




C1510




C1520




C1530




C1540






Other countries to be considered in the Pandemic



 


 


 


 


 


 


 


 





C1550



 


 


 


 


 


 


 


 




Country 1



R4410



 


 


 


 


 


 


 




…


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 





Total Pandemic all countries




R4420



 


 


 


 


 


 


 





SR.27.01.01


Solvency Capital Requirement — Non-life and Health catastrophe risk








Article 112



Z0010



 




Ring Fenced Fund/Matching adjustment portfolio or remaining part



Z0020



 




Fund/Portfolio number



Z0030



 

















Non-life and Health catastrophe risk — Summary



 



SCR before risk mitigation




Total risk mitigation




SCR after risk mitigation





 


 



C0010




C0020




C0030






Non-life catastrophe risk — Summary



 


 


 


 





Natural catastrophe risk




R0010



 


 


 




Windstorm



R0020



 


 


 




Earthquake



R0030



 


 


 




Flood



R0040



 


 


 




Hail



R0050



 


 


 




Subsidence



R0060



 


 


 




Diversification between perils



R0070



 


 


 





Catastrophe risk non-proportional property reinsurance




R0080



 


 


 





Man-made catastrophe risk




R0090



 


 


 




Motor vehicle liability



R0100



 


 


 




Marine



R0110



 


 


 




Aviation



R0120



 


 


 




Fire



R0130



 


 


 




Liability



R0140



 


 


 




Credit & Suretyship



R0150



 


 


 




Diversification between perils



R0160



 


 


 





Other non-life catastrophe risk




R0170



 


 


 




Diversification between perils



R0180



 


 


 





Total Non-life catastrophe risk before diversification




R0190



 


 


 




Diversification between sub-modules



R0200



 


 


 





Total Non-life catastrophe risk after diversification




R0210



 


 


 





Health catastrophe risk — Summary



 


 


 


 





Health catastrophe risk




R0300



 


 


 




Mass accident



R0310



 


 


 




Accident concentration



R0320



 


 


 




Pandemic



R0330



 


 


 




Diversification between sub-modules



R0340



 


 


 





















Natural Catastrophe risk — Windstorm



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0040




C0050




C0060




C0070




C0080




C0090



 




Republic of Austria



R0400



 


 


 


 


 


 


 




Kingdom of Belgium



R0410



 


 


 


 


 


 


 




Czech Republic



R0420



 


 


 


 


 


 


 




Swiss Confederation; Principality of Lichtenstein



R0430



 


 


 


 


 


 


 




Kingdom of Denmark



R0440



 


 


 


 


 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R0450



 


 


 


 


 


 


 




Federal Republic of Germany



R0460



 


 


 


 


 


 


 




Republic of Iceland



R0470



 


 


 


 


 


 


 




Ireland



R0480



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R0490



 


 


 


 


 


 


 




Kingdom of the Netherlands



R0500



 


 


 


 


 


 


 




Kingdom of Norway



R0510



 


 


 


 


 


 


 




Republic of Poland



R0520



 


 


 


 


 


 


 




Kingdom of Spain



R0530



 


 


 


 


 


 


 




Kingdom of Sweden



R0540



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R0550



 


 


 


 


 


 


 




Guadeloupe



R0560



 


 


 


 


 


 


 




Martinique



R0570



 


 


 


 


 


 


 




Collectivity of Saint Martin



R0580



 


 


 


 


 


 


 




Réunion



R0590



 


 


 


 


 


 


 





Total Windstorm EEA Regions before diversification




R0600



 


 


 


 


 


 


 




Northern Europe



R0610



 


 


 


 


 


 


 




Western Europe



R0620



 


 


 


 


 


 


 




Eastern Europe



R0630



 


 


 


 


 


 


 




Southern Europe



R0640



 


 


 


 


 


 


 




Central and Western Asia



R0650



 


 


 


 


 


 


 




Eastern Asia



R0660



 


 


 


 


 


 


 




South and South-Eastern Asia



R0670



 


 


 


 


 


 


 




Oceania



R0680



 


 


 


 


 


 


 




Northern Africa



R0690



 


 


 


 


 


 


 




Southern Africa



R0700



 


 


 


 


 


 


 




Northern America excluding the United States of America



R0710



 


 


 


 


 


 


 

















Natural Catastrophe risk — Windstorm



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0100




C0110




C0120





Republic of Austria



R0400



 


 


 




Kingdom of Belgium



R0410



 


 


 




Czech Republic



R0420



 


 


 




Swiss Confederation; Principality of Lichtenstein



R0430



 


 


 




Kingdom of Denmark



R0440



 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R0450



 


 


 




Federal Republic of Germany



R0460



 


 


 




Republic of Iceland



R0470



 


 


 




Ireland



R0480



 


 


 




Grand Duchy of Luxemburg



R0490



 


 


 




Kingdom of the Netherlands



R0500



 


 


 




Kingdom of Norway



R0510



 


 


 




Republic of Poland



R0520



 


 


 




Kingdom of Spain



R0530



 


 


 




Kingdom of Sweden



R0540



 


 


 




United Kingdom of Great Britain and Northern Ireland



R0550



 


 


 




Guadeloupe



R0560



 


 


 




Martinique



R0570



 


 


 




Collectivity of Saint Martin



R0580



 


 


 




Réunion



R0590



 


 


 





Total Windstorm EEA Regions before diversification




R0600



 


 


 




Northern Europe



R0610



 


 


 




Western Europe



R0620



 


 


 




Eastern Europe



R0630



 


 


 




Southern Europe



R0640



 


 


 




Central and Western Asia



R0650



 


 


 




Eastern Asia



R0660



 


 


 




South and South-Eastern Asia



R0670



 


 


 




Oceania



R0680



 


 


 




Northern Africa



R0690



 


 


 




Southern Africa



R0700



 


 


 




Northern America excluding the United States of America



R0710



 


 


 





















Natural Catastrophe risk — Windstorm



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0040




C0050




C0060




C0070




C0080




C0090



 




Caribbean and Central America



R0720



 


 


 


 


 


 


 




Eastern South America



R0730



 


 


 


 


 


 


 




Northern, southern and western South America



R0740



 


 


 


 


 


 


 




North-east United States of America



R0750



 


 


 


 


 


 


 




South-east United States of America



R0760



 


 


 


 


 


 


 




Mid-west United States of America



R0770



 


 


 


 


 


 


 




Western United States of America



R0780



 


 


 


 


 


 


 





Total Windstorm Other Regions before diversifications




R0790



 


 


 


 


 


 


 





Total Windstorm all Regions before diversification




R0800



 


 


 


 


 


 


 




Diversification effect between regions



R0810



 


 


 


 


 


 


 





Total Windstorm after diversification




R0820



 


 


 


 


 


 


 

















Natural Catastrophe risk — Windstorm



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0100




C0110




C0120





Caribbean and Central America



R0720



 


 


 




Eastern South America



R0730



 


 


 




Northern, southern and western South America



R0740



 


 


 




North-east United States of America



R0750



 


 


 




South-east United States of America



R0760



 


 


 




Mid-west United States of America



R0770



 


 


 




Western United States of America



R0780



 


 


 





Total Windstorm Other Regions before diversifications




R0790



 


 


 





Total Windstorm all Regions before diversification




R0800



 


 


 




Diversification effect between regions



R0810



 


 


 





Total Windstorm after diversification




R0820



 


 


 





















Natural Catastrophe risk — Earthquake



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




(cont.)





 


 



C0130




C0140




C0150




C0160




C0170




C0180



 




Republic of Austria



R0830



 


 


 


 


 


 


 




Kingdom of Belgium



R0840



 


 


 


 


 


 


 




Republic of Bulgaria



R0850



 


 


 


 


 


 


 




Republic of Croatia



R0860



 


 


 


 


 


 


 




Republic of Cyprus



R0870



 


 


 


 


 


 


 




Czech Republic



R0880



 


 


 


 


 


 


 




Swiss Confederation; Principality of Lichtenstein



R0890



 


 


 


 


 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R0900



 


 


 


 


 


 


 




Federal Republic of Germany



R0910



 


 


 


 


 


 


 




Hellenic Republic



R0920



 


 


 


 


 


 


 




Republic of Hungary



R0930



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R0940



 


 


 


 


 


 


 




Republic of Malta



R0950



 


 


 


 


 


 


 




Portuguese Republic



R0960



 


 


 


 


 


 


 




Romania



R0970



 


 


 


 


 


 


 




Slovak Republic



R0980



 


 


 


 


 


 


 




Republic of Slovenia



R0990



 


 


 


 


 


 


 




Guadeloupe



R1000



 


 


 


 


 


 


 




Martinique



R1010



 


 


 


 


 


 


 




Collectivity of Saint Martin



R1020



 


 


 


 


 


 


 





Total Earthquake EEA Regions before diversification




R1030



 


 


 


 


 


 


 




Northern Europe



R1040



 


 


 


 


 


 


 




Western Europe



R1050



 


 


 


 


 


 


 




Eastern Europe



R1060



 


 


 


 


 


 


 




Southern Europe



R1070



 


 


 


 


 


 


 




Central and Western Asia



R1080



 


 


 


 


 


 


 




Eastern Asia



R1090



 


 


 


 


 


 


 




South and South-Eastern Asia



R1100



 


 


 


 


 


 


 




Oceania



R1110



 


 


 


 


 


 


 




Northern Africa



R1120



 


 


 


 


 


 


 




Southern Africa



R1130



 


 


 


 


 


 


 




Northern America excluding the United States of America



R1140



 


 


 


 


 


 


 
















Natural Catastrophe risk — Earthquake



 



Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0190




C0200





Republic of Austria



R0830



 


 




Kingdom of Belgium



R0840



 


 




Republic of Bulgaria



R0850



 


 




Republic of Croatia



R0860



 


 




Republic of Cyprus



R0870



 


 




Czech Republic



R0880



 


 




Swiss Confederation; Principality of Lichtenstein



R0890



 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R0900



 


 




Federal Republic of Germany



R0910



 


 




Hellenic Republic



R0920



 


 




Republic of Hungary



R0930



 


 




Italian Republic; Republic of San Marino; Vatican City State



R0940



 


 




Republic of Malta



R0950



 


 




Portuguese Republic



R0960



 


 




Romania



R0970



 


 




Slovak Republic



R0980



 


 




Republic of Slovenia



R0990



 


 




Guadeloupe



R1000



 


 




Martinique



R1010



 


 




Collectivity of Saint Martin



R1020



 


 





Total Earthquake EEA Regions before diversification




R1030



 


 




Northern Europe



R1040



 


 




Western Europe



R1050



 


 




Eastern Europe



R1060



 


 




Southern Europe



R1070



 


 




Central and Western Asia



R1080



 


 




Eastern Asia



R1090



 


 




South and South-Eastern Asia



R1100



 


 




Oceania



R1110



 


 




Northern Africa



R1120



 


 




Southern Africa



R1130



 


 




Northern America excluding the United States of America



R1140



 


 





















Natural Catastrophe risk — Earthquake



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




(cont.)





 


 



C0130




C0140




C0150




C0160




C0170




C0180



 




Caribbean and Central America



R1150



 


 


 


 


 


 


 




Eastern South America



R1160



 


 


 


 


 


 


 




Northern, southern and western South America



R1170



 


 


 


 


 


 


 




North-east United States of America



R1180



 


 


 


 


 


 


 




South-east United States of America



R1190



 


 


 


 


 


 


 




Mid-west United States of America



R1200



 


 


 


 


 


 


 




Western United States of America



R1210



 


 


 


 


 


 


 





Total Earthquake Other Regions before diversifications




R1220



 


 


 


 


 


 


 





Total Earthquake all Regions before diversification




R1230



 


 


 


 


 


 


 




Diversification effect between regions



R1240



 


 


 


 


 


 


 





Total Earthquake after diversification




R1250



 


 


 


 


 


 


 
















Natural Catastrophe risk — Earthquake



 



Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0190




C0200





Caribbean and Central America



R1150



 


 




Eastern South America



R1160



 


 




Northern, southern and western South America



R1170



 


 




North-east United States of America



R1180



 


 




South-east United States of America



R1190



 


 




Mid-west United States of America



R1200



 


 




Western United States of America



R1210



 


 





Total Earthquake Other Regions before diversifications




R1220



 


 





Total Earthquake all Regions before diversification




R1230



 


 




Diversification effect between regions



R1240



 


 





Total Earthquake after diversification




R1250



 


 





















Natural Catastrophe risk — Flood



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0210




C0220




C0230




C0240




C0250




C0260



 




Republic of Austria



R1260



 


 


 


 


 


 


 




Kingdom of Belgium



R1270



 


 


 


 


 


 


 




Republic of Bulgaria



R1280



 


 


 


 


 


 


 




Czech Republic



R1290



 


 


 


 


 


 


 




Swiss Confederation; Principality of Lichtenstein



R1300



 


 


 


 


 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R1310



 


 


 


 


 


 


 




Federal Republic of Germany



R1320



 


 


 


 


 


 


 




Republic of Hungary



R1330



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R1340



 


 


 


 


 


 


 




Republic of Poland



R1350



 


 


 


 


 


 


 




Romania



R1360



 


 


 


 


 


 


 




Slovak Republic



R1370



 


 


 


 


 


 


 




Republic of Slovenia



R1380



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R1390



 


 


 


 


 


 


 





Total Flood EEA Regions before diversification




R1400



 


 


 


 


 


 


 




Northern Europe



R1410



 


 


 


 


 


 


 




Western Europe



R1420



 


 


 


 


 


 


 




Eastern Europe



R1430



 


 


 


 


 


 


 




Southern Europe



R1440



 


 


 


 


 


 


 




Central and Western Asia



R1450



 


 


 


 


 


 


 




Eastern Asia



R1460



 


 


 


 


 


 


 




South and South-Eastern Asia



R1470



 


 


 


 


 


 


 




Oceania



R1480



 


 


 


 


 


 


 




Northern Africa



R1490



 


 


 


 


 


 


 




Southern Africa



R1500



 


 


 


 


 


 


 




Northern America excluding the United States of America



R1510



 


 


 


 


 


 


 




Caribbean and Central America



R1520



 


 


 


 


 


 


 




Eastern South America



R1530



 


 


 


 


 


 


 




Northern, southern and western South America



R1540



 


 


 


 


 


 


 




North-east United States of America



R1550



 


 


 


 


 


 


 




South-east United States of America



R1560



 


 


 


 


 


 


 




Mid-west United States of America



R1570



 


 


 


 


 


 


 

















Natural Catastrophe risk — Flood



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0270




C0280




C0290





Republic of Austria



R1260



 


 


 




Kingdom of Belgium



R1270



 


 


 




Republic of Bulgaria



R1280



 


 


 




Czech Republic



R1290



 


 


 




Swiss Confederation; Principality of Lichtenstein



R1300



 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R1310



 


 


 




Federal Republic of Germany



R1320



 


 


 




Republic of Hungary



R1330



 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R1340



 


 


 




Republic of Poland



R1350



 


 


 




Romania



R1360



 


 


 




Slovak Republic



R1370



 


 


 




Republic of Slovenia



R1380



 


 


 




United Kingdom of Great Britain and Northern Ireland



R1390



 


 


 





Total Flood EEA Regions before diversification




R1400



 


 


 




Northern Europe



R1410



 


 


 




Western Europe



R1420



 


 


 




Eastern Europe



R1430



 


 


 




Southern Europe



R1440



 


 


 




Central and Western Asia



R1450



 


 


 




Eastern Asia



R1460



 


 


 




South and South-Eastern Asia



R1470



 


 


 




Oceania



R1480



 


 


 




Northern Africa



R1490



 


 


 




Southern Africa



R1500



 


 


 




Northern America excluding the United States of America



R1510



 


 


 




Caribbean and Central America



R1520



 


 


 




Eastern South America



R1530



 


 


 




Northern, southern and western South America



R1540



 


 


 




North-east United States of America



R1550



 


 


 




South-east United States of America



R1560



 


 


 




Mid-west United States of America



R1570



 


 


 





















Natural Catastrophe risk — Flood



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0210




C0220




C0230




C0240




C0250




C0260



 




Western United States of America



R1580



 


 


 


 


 


 


 





Total Flood Other Regions before diversifications




R1590



 


 


 


 


 


 


 





Total Flood all Regions before diversification




R1600



 


 


 


 


 


 


 




Diversification effect between regions



R1610



 


 


 


 


 


 


 





Total Flood after diversification




R1620



 


 


 


 


 


 


 

















Natural Catastrophe risk — Flood



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0270




C0280




C0290





Western United States of America



R1580



 


 


 





Total Flood Other Regions before diversifications




R1590



 


 


 





Total Flood all Regions before diversification




R1600



 


 


 




Diversification effect between regions



R1610



 


 


 





Total Flood after diversification




R1620



 


 


 





















Natural Catastrophe risk — Hail



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Scenario A or B




Catastrophe Risk Charge before risk mitigation




(cont.)





 


 



C0300




C0310




C0320




C0330




C0340




C0350



 




Republic of Austria



R1630



 


 


 


 


 


 


 




Kingdom of Belgium



R1640



 


 


 


 


 


 


 




Swiss Confederation; Principality of Lichtenstein



R1650



 


 


 


 


 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R1660



 


 


 


 


 


 


 




Federal Republic of Germany



R1670



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R1680



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R1690



 


 


 


 


 


 


 




Kingdom of the Netherlands



R1700



 


 


 


 


 


 


 




Kingdom of Spain



R1710



 


 


 


 


 


 


 





Total Hail EEA Regions before diversification




R1720



 


 


 


 


 


 


 




Northern Europe



R1730



 


 


 


 


 


 


 




Western Europe



R1740



 


 


 


 


 


 


 




Eastern Europe



R1750



 


 


 


 


 


 


 




Southern Europe



R1760



 


 


 


 


 


 


 




Central and Western Asia



R1770



 


 


 


 


 


 


 




Eastern Asia



R1780



 


 


 


 


 


 


 




South and South-Eastern Asia



R1790



 


 


 


 


 


 


 




Oceania



R1800



 


 


 


 


 


 


 




Northern Africa



R1810



 


 


 


 


 


 


 




Southern Africa



R1820



 


 


 


 


 


 


 




Northern America excluding the United States of America



R1830



 


 


 


 


 


 


 




Caribbean and Central America



R1840



 


 


 


 


 


 


 




Eastern South America



R1850



 


 


 


 


 


 


 




Northern, southern and western South America



R1860



 


 


 


 


 


 


 




North-east United States of America



R1870



 


 


 


 


 


 


 




South-east United States of America



R1880



 


 


 


 


 


 


 




Mid-west United States of America



R1890



 


 


 


 


 


 


 




Western United States of America



R1900



 


 


 


 


 


 


 





Total Hail Other Regions before diversifications




R1910



 


 


 


 


 


 


 





Total Hail all Regions before diversification




R1920



 


 


 


 


 


 


 




Diversification effect between regions



R1930



 


 


 


 


 


 


 





Total Hail after diversification




R1940



 


 


 


 


 


 


 

















Natural Catastrophe risk — Hail



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0360




C0370




C0380





Republic of Austria



R1630



 


 


 




Kingdom of Belgium



R1640



 


 


 




Swiss Confederation; Principality of Lichtenstein



R1650



 


 


 




French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and Réunion]; Principality of Monaco; Principality of Andorra



R1660



 


 


 




Federal Republic of Germany



R1670



 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R1680



 


 


 




Grand Duchy of Luxemburg



R1690



 


 


 




Kingdom of the Netherlands



R1700



 


 


 




Kingdom of Spain



R1710



 


 


 





Total Hail EEA Regions before diversification




R1720



 


 


 




Northern Europe



R1730



 


 


 




Western Europe



R1740



 


 


 




Eastern Europe



R1750



 


 


 




Southern Europe



R1760



 


 


 




Central and Western Asia



R1770



 


 


 




Eastern Asia



R1780



 


 


 




South and South-Eastern Asia



R1790



 


 


 




Oceania



R1800



 


 


 




Northern Africa



R1810



 


 


 




Southern Africa



R1820



 


 


 




Northern America excluding the United States of America



R1830



 


 


 




Caribbean and Central America



R1840



 


 


 




Eastern South America



R1850



 


 


 




Northern, southern and western South America



R1860



 


 


 




North-east United States of America



R1870



 


 


 




South-east United States of America



R1880



 


 


 




Mid-west United States of America



R1890



 


 


 




Western United States of America



R1900



 


 


 





Total Hail Other Regions before diversifications




R1910



 


 


 





Total Hail all Regions before diversification




R1920



 


 


 




Diversification effect between regions



R1930



 


 


 





Total Hail after diversification




R1940



 


 


 




















Natural Catastrophe risk -Subsidence



 



Estimation of the gross premiums to be earned




Exposure




Specified Gross Loss




Catastrophe Risk Charge Factor before risk mitigation




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation





 


 



C0390




C0400




C0410




C0420




C0430




C0440






Total Subsidence before diversification




R1950



 


 


 


 


 


 




Diversification effect between zones



R1960



 


 


 


 


 


 





Total Subsidence after diversification




R1970



 


 


 


 


 


 
















Natural Catastrophe risk -Subsidence



 



Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0450




C0460






Total Subsidence before diversification




R1950



 


 




Diversification effect between zones



R1960



 


 





Total Subsidence after diversification




R1970



 


 



















Catastrophe risk — Non-proportional property reinsurance



 



Estimation of the premiums to be earned




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C0470




C0480




C0490




C0500




C0510





Non-proportional property reinsurance



R2000



 


 


 


 


 




















Man made catastrophe risk — Motor Vehicle Liability



 



Number of vehicles policy limit above 24M€




Number of vehicles policy limit below or equal to 24M€




Catastrophe Risk Charge Motor Vehicle Liability before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Motor Vehicle Liability after risk mitigation





 


 



C0520




C0530




C0540




C0550




C0560




C0570





Motor Vehicle Liability



R2100



 


 


 


 


 


 





















Man made catastrophe risk — Marine Tanker Collision



 



Catastrophe Risk Charge Share marine hull in tanker t before risk mitigation




Catastrophe Risk Charge Share marine liability in tanker t before risk mitigation




Catastrophe Risk Charge Share marine oil pollution liability in tanker t before risk mitigation




Catastrophe Risk Charge Marine Tanker Collision before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




(cont.)





 


 



C0580




C0590




C0600




C0610




C0620




C0630



 




Marine Tanker Collision



R2200



 


 


 


 


 


 


 
















Man made catastrophe risk — Marine Tanker Collision



 



Catastrophe Risk Charge Marine Tanker Collision after risk mitigation




Name vessel





 


 



C0640




C0650





Marine Tanker Collision



R2200



 


 





















Man made catastrophe risk — Marine Platform Explosion



 



Catastrophe Risk Charge Property damage before risk mitigation




Catastrophe Risk Charge Removal of wreckage before risk mitigation




Catastrophe Risk Charge Loss of production income before risk mitigation




Catastrophe Risk Charge Capping of the well or making the well secure before risk mitigation




Catastrophe Risk Charge Liability insurance and reinsurance obligations before risk mitigation




Catastrophe Risk Charge Marine Platform Explosion before risk mitigation




(cont.)





 


 



C0660




C0670




C0680




C0690




C0700




C0710



 




Marine Platform Explosion



R2300



 


 


 


 


 


 


 


















Man made catastrophe risk — Marine Platform Explosion



 



Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Marine Platform Explosion after risk mitigation




Name platform





 


 



C0720




C0730




C0740




C0750





Marine Platform Explosion



R2300



 


 


 


 

















Man made catastrophe risk — Marine



 



Catastrophe Risk Charge Marine before risk mitigation




Estimated Total Risk Mitigation




Catastrophe Risk Charge Marine after risk mitigation





 


 



C0760




C0770




C0780






Total before diversification




R2400



 


 


 




Diversification between type of event



R2410



 


 


 





Total after diversification




R2420



 


 


 




















Man made catastrophe risk — Aviation



 



Catastrophe risk Charge Aviation hull before risk mitigation




Catastrophe risk Charge Aviation liability before risk mitigation




Catastrophe Risk Charge Aviation before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Aviation after risk mitigation





 


 



C0790




C0800




C0810




C0820




C0830




C0840





Gross Catastrophe Risk Charge Aviation



R2500



 


 


 


 


 


 


















Man made catastrophe risk — Fire



 



Catastrophe Risk Charge Fire before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Fire after risk mitigation





 


 



C0850




C0860




C0870




C0880





Fire



R2600



 


 


 


 





















Man made catastrophe risk — Liability



 



Earned premium following 12 months




Largest liability limit provided




Number of claims




Catastrophe Risk Charge Liability before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Liability after risk mitigation





 


 



C0890




C0900




C0910




C0920




C0930




C0940




C0950





Professional malpractice liability



R2700



 


 


 


 


 


 


 




Employers liability



R2710



 


 


 


 


 


 


 




Directors and officers liability



R2720



 


 


 


 


 


 


 




Other liability



R2730



 


 


 


 


 


 


 




Non-proportional reinsurance



R2740



 


 


 


 


 


 


 





Total




R2750



 


 


 


 


 


 


 

















Man made catastrophe risk — Liability



 



Catastrophe Risk Charge Liability before risk mitigation




Estimated Total Risk Mitigation




Catastrophe Risk Charge Liability after risk mitigation





 


 



C0960




C0970




C0980






Total before diversification




R2800



 


 


 




Diversification between type of cover



R2810



 


 


 





Total after diversification




R2820



 


 


 




















Man made catastrophe risk — Credit & Suretyship — Large Credit Default



 



Exposure (individual or group)




Proportion of damage caused by scenario




Catastrophe Risk Charge Credit & Surety before risk mitigation — Large Credit Default




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Credit & Surety after risk mitigation — Large Credit Default





 


 



C0990




C1000




C1010




C1020




C1030




C1040





Largest exposure 1



R2900



 


 


 


 


 


 




Largest exposure 2



R2910



 


 


 


 


 


 





Total




R2920



 


 


 


 


 


 



















Man made catastrophe risk — Credit & Suretyship — Recession Risk



 



Earned premium following 12 months




Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Recession Risk




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Recession Risk





 


 



C1050




C1060




C1070




C1080




C1090






Total




R3000



 


 


 


 


 

















Man made catastrophe risk — Credit & Suretyship



 



Catastrophe Risk Charge Credit & Suretyship before risk mitigation




Estimated Total Risk Mitigation




Catastrophe Risk Charge Credit & Suretyship after risk mitigation





 


 



C1100




C1110




C1120






Total before diversification




R3100



 


 


 




Diversification between type of event



R3110



 


 


 





Total after diversification




R3120



 


 


 


















Other non-life catastrophe risk



 



Estimation of the gross premiums to be earned




Catastrophe Risk Charge Other non-life catastrophe risk before risk mitigation




Estimated Total Risk Mitigation




Catastrophe Risk Charge Other non-life catastrophe risk after risk mitigation





 


 



C1130




C1140




C1150




C1160





MAT other than Marine and Aviation



R3200



 


 


 


 




Non-proportional MAT reinsurance other than Marine and Aviation



R3210



 


 


 


 




Miscellaneous financial loss



R3220



 


 


 


 




Non-proportional Casualty reinsurance other than General liability



R3230



 


 


 


 




Non-proportional Credit & Surety reinsurance



R3240



 


 


 


 





Total before diversification




R3250



 


 


 


 




Diversification between groups of obligations



R3260



 


 


 


 





Total after diversification




R3270



 


 


 


 




















 


 



Accidental death




Permanent disability




Disability 10 years



 





Health Catastrophe risk — Mass accident



 



# Policyholders




Total value of benefits payable




# Policyholders




Total value of benefits payable




# Policyholders




Total value of benefits payable




(cont.)





 


 



C1170




C1180




C1190




C1200




C1210




C1220



 




Republic of Austria



R3300



 


 


 


 


 


 


 




Kingdom of Belgium



R3310



 


 


 


 


 


 


 




Republic of Bulgaria



R3320



 


 


 


 


 


 


 




Republic of Croatia



R3330



 


 


 


 


 


 


 




Republic of Cyprus



R3340



 


 


 


 


 


 


 




Czech Republic



R3350



 


 


 


 


 


 


 




Kingdom of Denmark



R3360



 


 


 


 


 


 


 




Republic of Estonia



R3370



 


 


 


 


 


 


 




Republic of Finland



R3380



 


 


 


 


 


 


 




French Republic; Principality of Monaco; Principality of Andorra



R3390



 


 


 


 


 


 


 




Hellenic Republic



R3400



 


 


 


 


 


 


 




Federal Republic of Germany



R3410



 


 


 


 


 


 


 




Republic of Hungary



R3420



 


 


 


 


 


 


 




Republic of Iceland



R3430



 


 


 


 


 


 


 




Ireland



R3440



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R3450



 


 


 


 


 


 


 




Republic of Latvia



R3460



 


 


 


 


 


 


 




Republic of Lithuania



R3470



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R3480



 


 


 


 


 


 


 




Republic of Malta



R3490



 


 


 


 


 


 


 




Kingdom of the Netherlands



R3500



 


 


 


 


 


 


 




Kingdom of Norway



R3510



 


 


 


 


 


 


 




Republic of Poland



R3520



 


 


 


 


 


 


 




Portuguese Republic



R3530



 


 


 


 


 


 


 




Romania



R3540



 


 


 


 


 


 


 




Slovak Republic



R3550



 


 


 


 


 


 


 




Republic of Slovenia



R3560



 


 


 


 


 


 


 




Kingdom of Spain



R3570



 


 


 


 


 


 


 




Kingdom of Sweden



R3580



 


 


 


 


 


 


 




Swiss Confederation



R3590



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R3600



 


 


 


 


 


 


 





Total Mass accident all countries before diversification




R3610



 


 


 


 


 


 


 




Diversification effect between countries



R3620



 


 


 


 


 


 


 





Total Mass accident all countries after diversification




R3630



 


 


 


 


 


 


 




















 


 



Disability 12 months




Medical treatment




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation



 





Health Catastrophe risk — Mass accident



 



# Policyholders




Total value of benefits payable




# Policyholders




Total value of benefits payable




(cont.)





 


 



C1230




C1240




C1250




C1260




C1270




C1280



 




Republic of Austria



R3300



 


 


 


 


 


 


 




Kingdom of Belgium



R3310



 


 


 


 


 


 


 




Republic of Bulgaria



R3320



 


 


 


 


 


 


 




Republic of Croatia



R3330



 


 


 


 


 


 


 




Republic of Cyprus



R3340



 


 


 


 


 


 


 




Czech Republic



R3350



 


 


 


 


 


 


 




Kingdom of Denmark



R3360



 


 


 


 


 


 


 




Republic of Estonia



R3370



 


 


 


 


 


 


 




Republic of Finland



R3380



 


 


 


 


 


 


 




French Republic; Principality of Monaco; Principality of Andorra



R3390



 


 


 


 


 


 


 




Hellenic Republic



R3400



 


 


 


 


 


 


 




Federal Republic of Germany



R3410



 


 


 


 


 


 


 




Republic of Hungary



R3420



 


 


 


 


 


 


 




Republic of Iceland



R3430



 


 


 


 


 


 


 




Ireland



R3440



 


 


 


 


 


 


 




Italian Republic; Republic of San Marino; Vatican City State



R3450



 


 


 


 


 


 


 




Republic of Latvia



R3460



 


 


 


 


 


 


 




Republic of Lithuania



R3470



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R3480



 


 


 


 


 


 


 




Republic of Malta



R3490



 


 


 


 


 


 


 




Kingdom of the Netherlands



R3500



 


 


 


 


 


 


 




Kingdom of Norway



R3510



 


 


 


 


 


 


 




Republic of Poland



R3520



 


 


 


 


 


 


 




Portuguese Republic



R3530



 


 


 


 


 


 


 




Romania



R3540



 


 


 


 


 


 


 




Slovak Republic



R3550



 


 


 


 


 


 


 




Republic of Slovenia



R3560



 


 


 


 


 


 


 




Kingdom of Spain



R3570



 


 


 


 


 


 


 




Kingdom of Sweden



R3580



 


 


 


 


 


 


 




Swiss Confederation



R3590



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R3600



 


 


 


 


 


 


 





Total Mass accident all countries before diversification




R3610



 


 


 


 


 


 


 




Diversification effect between countries



R3620



 


 


 


 


 


 


 





Total Mass accident all countries after diversification




R3630



 


 


 


 


 


 


 
















Health Catastrophe risk — Mass accident



 



Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C1290




C1300





Republic of Austria



R3300



 


 




Kingdom of Belgium



R3310



 


 




Republic of Bulgaria



R3320



 


 




Republic of Croatia



R3330



 


 




Republic of Cyprus



R3340



 


 




Czech Republic



R3350



 


 




Kingdom of Denmark



R3360



 


 




Republic of Estonia



R3370



 


 




Republic of Finland



R3380



 


 




French Republic; Principality of Monaco; Principality of Andorra



R3390



 


 




Hellenic Republic



R3400



 


 




Federal Republic of Germany



R3410



 


 




Republic of Hungary



R3420



 


 




Republic of Iceland



R3430



 


 




Ireland



R3440



 


 




Italian Republic; Republic of San Marino; Vatican City State



R3450



 


 




Republic of Latvia



R3460



 


 




Republic of Lithuania



R3470



 


 




Grand Duchy of Luxemburg



R3480



 


 




Republic of Malta



R3490



 


 




Kingdom of the Netherlands



R3500



 


 




Kingdom of Norway



R3510



 


 




Republic of Poland



R3520



 


 




Portuguese Republic



R3530



 


 




Romania



R3540



 


 




Slovak Republic



R3550



 


 




Republic of Slovenia



R3560



 


 




Kingdom of Spain



R3570



 


 




Kingdom of Sweden



R3580



 


 




Swiss Confederation



R3590



 


 




United Kingdom of Great Britain and Northern Ireland



R3600



 


 





Total Mass accident all countries before diversification




R3610



 


 




Diversification effect between countries



R3620



 


 





Total Mass accident all countries after diversification




R3630



 


 





















Health Catastrophe risk — Concentration accident



 



Largest known accident risk concentration




Accidental death




Permanent disability




Disability 10 years




Disability 12 months




Medical treatment



 




 



Average sum insured




Average sum insured




Average sum insured




Average sum insured




Average sum insured




(cont.)





 


 



C1310




C1320




C1330




C1340




C1350




C1360



 




Republic of Austria



R3700



 


 


 


 


 


 


 




Kingdom of Belgium



R3710



 


 


 


 


 


 


 




Republic of Bulgaria



R3720



 


 


 


 


 


 


 




Republic of Croatia



R3730



 


 


 


 


 


 


 




Republic of Cyprus



R3740



 


 


 


 


 


 


 




Czech Republic



R3750



 


 


 


 


 


 


 




Kingdom of Denmark



R3760



 


 


 


 


 


 


 




Republic of Estonia



R3770



 


 


 


 


 


 


 




Republic of Finland



R3780



 


 


 


 


 


 


 




French Republic



R3790



 


 


 


 


 


 


 




Hellenic Republic



R3800



 


 


 


 


 


 


 




Federal Republic of Germany



R3810



 


 


 


 


 


 


 




Republic of Hungary



R3820



 


 


 


 


 


 


 




Republic of Iceland



R3830



 


 


 


 


 


 


 




Ireland



R3840



 


 


 


 


 


 


 




Italian Republic



R3850



 


 


 


 


 


 


 




Republic of Latvia



R3860



 


 


 


 


 


 


 




Republic of Lithuania



R3870



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R3880



 


 


 


 


 


 


 




Republic of Malta



R3890



 


 


 


 


 


 


 




Kingdom of the Netherlands



R3900



 


 


 


 


 


 


 




Kingdom of Norway



R3910



 


 


 


 


 


 


 




Republic of Poland



R3920



 


 


 


 


 


 


 




Portuguese Republic



R3930



 


 


 


 


 


 


 




Romania



R3940



 


 


 


 


 


 


 




Slovak Republic



R3950



 


 


 


 


 


 


 




Republic of Slovenia



R3960



 


 


 


 


 


 


 




Kingdom of Spain



R3970



 


 


 


 


 


 


 




Kingdom of Sweden



R3980



 


 


 


 


 


 


 




Swiss Confederation



R3990



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R4000



 


 


 


 


 


 


 


















Health Catastrophe risk — Concentration accident



 



Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C1370




C1380




C1390




C1400





Republic of Austria



R3700



 


 


 


 




Kingdom of Belgium



R3710



 


 


 


 




Republic of Bulgaria



R3720



 


 


 


 




Republic of Croatia



R3730



 


 


 


 




Republic of Cyprus



R3740



 


 


 


 




Czech Republic



R3750



 


 


 


 




Kingdom of Denmark



R3760



 


 


 


 




Republic of Estonia



R3770



 


 


 


 




Republic of Finland



R3780



 


 


 


 




French Republic



R3790



 


 


 


 




Hellenic Republic



R3800



 


 


 


 




Federal Republic of Germany



R3810



 


 


 


 




Republic of Hungary



R3820



 


 


 


 




Republic of Iceland



R3830



 


 


 


 




Ireland



R3840



 


 


 


 




Italian Republic



R3850



 


 


 


 




Republic of Latvia



R3860



 


 


 


 




Republic of Lithuania



R3870



 


 


 


 




Grand Duchy of Luxemburg



R3880



 


 


 


 




Republic of Malta



R3890



 


 


 


 




Kingdom of the Netherlands



R3900



 


 


 


 




Kingdom of Norway



R3910



 


 


 


 




Republic of Poland



R3920



 


 


 


 




Portuguese Republic



R3930



 


 


 


 




Romania



R3940



 


 


 


 




Slovak Republic



R3950



 


 


 


 




Republic of Slovenia



R3960



 


 


 


 




Kingdom of Spain



R3970



 


 


 


 




Kingdom of Sweden



R3980



 


 


 


 




Swiss Confederation



R3990



 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R4000



 


 


 


 





















Health Catastrophe risk — Concentration accident



 



Largest known accident risk concentration




Accidental death




Permanent disability




Disability 10 years




Disability 12 months




Medical treatment



 




 



Average sum insured




Average sum insured




Average sum insured




Average sum insured




Average sum insured




(cont.)





 


 



C1310




C1320




C1330




C1340




C1350




C1360



 





Other countries to be considered in the Concentration accident



 


 


 


 


 


 


 


 





C1410



 


 


 


 


 


 


 


 




Country 1



R4010



 


 


 


 


 


 


 




…


 


 


 


 


 


 


 


 


















Health Catastrophe risk — Concentration accident



 



Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 


 



C1370




C1380




C1390




C1400






Other countries to be considered in the Concentration accident



 


 


 


 


 





C1410



 


 


 


 


 




Country 1



R4010



 


 


 


 




…


 


 


 


 


 





















Health Catastrophe risk — Concentration accident



 



Largest known accident risk concentration




Accidental death




Permanent disability




Disability 10 years




Disability 12 months




Medical treatment



 




 



Average sum insured




Average sum insured




Average sum insured




Average sum insured




Average sum insured




(cont.)





 


 



C1310




C1320




C1330




C1340




C1350




C1360



 





Total Concentration accident all countries before diversification




R4020



 


 


 


 


 


 


 




Diversification effect between countries



R4030



 


 


 


 


 


 


 





Total Concentration accident all countries after diversification




R4040



 


 


 


 


 


 


 


















Health Catastrophe risk — Concentration accident



 



Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation





 




 


 



C1370




C1380




C1390




C1400






Total Concentration accident all countries before diversification




R4020



 


 


 


 




Diversification effect between countries



R4030



 


 


 


 





Total Concentration accident all countries after diversification




R4040



 


 


 


 





















Health Catastrophe risk — Pandemic



 



Income protection




Medical expense



 





Number of insured people




Total pandemic exposure




Number of insured persons




Unit claim cost hospitalisation




Ratio of insured persons using hospitalisation




Unit claim cost medical practitioner




(cont.)





 


 



C1420




C1430




C1440




C1450




C1460




C1470



 




Republic of Austria



R4100



 


 


 


 


 


 


 




Kingdom of Belgium



R4110



 


 


 


 


 


 


 




Republic of Bulgaria



R4120



 


 


 


 


 


 


 




Republic of Croatia



R4130



 


 


 


 


 


 


 




Republic of Cyprus



R4140



 


 


 


 


 


 


 




Czech Republic



R4150



 


 


 


 


 


 


 




Kingdom of Denmark



R4160



 


 


 


 


 


 


 




Republic of Estonia



R4170



 


 


 


 


 


 


 




Republic of Finland



R4180



 


 


 


 


 


 


 




French Republic



R4190



 


 


 


 


 


 


 




Hellenic Republic



R4200



 


 


 


 


 


 


 




Federal Republic of Germany



R4210



 


 


 


 


 


 


 




Republic of Hungary



R4220



 


 


 


 


 


 


 




Republic of Iceland



R4230



 


 


 


 


 


 


 




Ireland



R4240



 


 


 


 


 


 


 




Italian Republic



R4250



 


 


 


 


 


 


 




Republic of Latvia



R4260



 


 


 


 


 


 


 




Republic of Lithuania



R4270



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R4280



 


 


 


 


 


 


 




Republic of Malta



R4290



 


 


 


 


 


 


 




Kingdom of the Netherlands



R4300



 


 


 


 


 


 


 




Kingdom of Norway



R4310



 


 


 


 


 


 


 




Republic of Poland



R4320



 


 


 


 


 


 


 




Portuguese Republic



R4330



 


 


 


 


 


 


 




Romania



R4340



 


 


 


 


 


 


 




Slovak Republic



R4350



 


 


 


 


 


 


 




Republic of Slovenia



R4360



 


 


 


 


 


 


 




Kingdom of Spain



R4370



 


 


 


 


 


 


 




Kingdom of Sweden



R4380



 


 


 


 


 


 


 




Swiss Confederation



R4390



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R4400



 


 


 


 


 


 


 





















Health Catastrophe risk — Pandemic



 



Medical expense




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation






Ratio of insured persons using medical practitioner




Unit claim cost no formal medical care




Ratio of insured persons using no formal medical care





 


 



C1480




C1490




C1500




C1510




C1520




C1530




C1540





Republic of Austria



R4100



 


 


 


 


 


 


 




Kingdom of Belgium



R4110



 


 


 


 


 


 


 




Republic of Bulgaria



R4120



 


 


 


 


 


 


 




Republic of Croatia



R4130



 


 


 


 


 


 


 




Republic of Cyprus



R4140



 


 


 


 


 


 


 




Czech Republic



R4150



 


 


 


 


 


 


 




Kingdom of Denmark



R4160



 


 


 


 


 


 


 




Republic of Estonia



R4170



 


 


 


 


 


 


 




Republic of Finland



R4180



 


 


 


 


 


 


 




French Republic



R4190



 


 


 


 


 


 


 




Hellenic Republic



R4200



 


 


 


 


 


 


 




Federal Republic of Germany



R4210



 


 


 


 


 


 


 




Republic of Hungary



R4220



 


 


 


 


 


 


 




Republic of Iceland



R4230



 


 


 


 


 


 


 




Ireland



R4240



 


 


 


 


 


 


 




Italian Republic



R4250



 


 


 


 


 


 


 




Republic of Latvia



R4260



 


 


 


 


 


 


 




Republic of Lithuania



R4270



 


 


 


 


 


 


 




Grand Duchy of Luxemburg



R4280



 


 


 


 


 


 


 




Republic of Malta



R4290



 


 


 


 


 


 


 




Kingdom of the Netherlands



R4300



 


 


 


 


 


 


 




Kingdom of Norway



R4310



 


 


 


 


 


 


 




Republic of Poland



R4320



 


 


 


 


 


 


 




Portuguese Republic



R4330



 


 


 


 


 


 


 




Romania



R4340



 


 


 


 


 


 


 




Slovak Republic



R4350



 


 


 


 


 


 


 




Republic of Slovenia



R4360



 


 


 


 


 


 


 




Kingdom of Spain



R4370



 


 


 


 


 


 


 




Kingdom of Sweden



R4380



 


 


 


 


 


 


 




Swiss Confederation



R4390



 


 


 


 


 


 


 




United Kingdom of Great Britain and Northern Ireland



R4400



 


 


 


 


 


 


 




















 


 



Income protection




Medical expense



 





Health Catastrophe risk — Pandemic



 



Number of insured people




Total pandemic exposure




Number of insured persons




Unit claim cost hospitalisation




Ratio of insured persons using hospitalisation




Unit claim cost medical practitioner




(cont.)





 


 



C1420




C1430




C1440




C1450




C1460




C1470



 





Other countries to be considered in the Pandemic



 


 


 


 


 


 


 


 





C1550



 


 


 


 


 


 


 


 




Country 1



R4410



 


 


 


 


 


 


 




…


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 





Total Pandemic all countries




R4420



 


 


 


 


 


 


 




















 


 



Medical expense




Catastrophe Risk Charge before risk mitigation




Estimated Risk Mitigation




Estimated Reinstatement Premiums




Catastrophe Risk Charge after risk mitigation






Health Catastrophe risk — Pandemic



 



Ratio of insured persons using medical practitioner




Unit claim cost no formal medical care




Ratio of insured persons using no formal medical care





 


 



C1480




C1490




C1500




C1510




C1520




C1530




C1540






Other countries to be considered in the Pandemic



 


 


 


 


 


 


 


 





C1550



 


 


 


 


 


 


 


 




Country 1



R4410



 


 


 


 


 


 


 




…


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 





Total Pandemic all countries




R4420



 


 


 


 


 


 


 





S.28.01.01


Minimum Capital Requirement — Only life or only non-life insurance or reinsurance activity


Linear formula component for non-life insurance and reinsurance obligations








 


 



C0010





MCRNL Result



R0010



 

















 


 


 


 


Net (of reinsurance/SPV) best estimate and TP calculated as a whole


Net (of reinsurance) written premiums in the last 12 months




 


 


 


 



C0020




C0030





Medical expense insurance and proportional reinsurance



R0020



 


 




Income protection insurance and proportional reinsurance



R0030



 


 




Workers' compensation insurance and proportional reinsurance



R0040



 


 




Motor vehicle liability insurance and proportional reinsurance



R0050



 


 




Other motor insurance and proportional reinsurance



R0060



 


 




Marine, aviation and transport insurance and proportional reinsurance



R0070



 


 




Fire and other damage to property insurance and proportional reinsurance



R0080



 


 




General liability insurance and proportional reinsurance



R0090



 


 




Credit and suretyship insurance and proportional reinsurance



R0100



 


 




Legal expenses insurance and proportional reinsurance



R0110



 


 




Assistance and proportional reinsurance



R0120



 


 




Miscellaneous financial loss insurance and proportional reinsurance



R0130



 


 




Non-proportional health reinsurance



R0140



 


 




Non-proportional casualty reinsurance



R0150



 


 




Non-proportional marine, aviation and transport reinsurance



R0160



 


 




Non-proportional property reinsurance



R0170



 


 








Linear formula component for life insurance and reinsurance obligations








 


 



C0040





MCRL Result



R0200



 

















 


 


 


 


Net (of reinsurance/SPV) best estimate and TP calculated as a whole


Net (of reinsurance/SPV) total capital at risk




 


 


 


 



C0050




C0060





Obligations with profit participation — guaranteed benefits



R0210



 


 




Obligations with profit participation — future discretionary benefits



R0220



 


 




Index-linked and unit-linked insurance obligations



R0230



 


 




Other life (re)insurance and health (re)insurance obligations



R0240



 


 




Total capital at risk for all life (re)insurance obligations



R0250



 


 








Overall MCR calculation








 


 



C0070





Linear MCR



R0300



 




SCR



R0310



 




MCR cap



R0320



 




MCR floor



R0330



 




Combined MCR



R0340



 




Absolute floor of the MCR



R0350



 




 


 



C0070






Minimum Capital Requirement




R0400



 





S.28.02.01


Minimum Capital Requirement — Both life and non-life insurance activity














 


 



Non-life activities




Life activities



 



Non-life activities




Life activities





 


 


MCR(NL,NL) Result


MCR(NL,L)Result


 


 


 


 


 




 


 



C0010




C0020



 


 


 


 


 





Linear formula component for non-life insurance and reinsurance obligations




R0010



 


 


 


 


 


 


 




 


 


 


 


 



Net (of reinsurance/ SPV) best estimate and TP calculated as a whole




Net (of reinsurance) written premiums in the last 12 months




Net (of reinsurance/SPV) best estimate and TP calculated as a whole




Net (of reinsurance) written premiums in the last 12 months





 


 


 


 


 



C0030




C0040




C0050




C0060





Medical expense insurance and proportional reinsurance



R0020



 


 


 


 




Income protection insurance and proportional reinsurance



R0030



 


 


 


 




Workers' compensation insurance and proportional reinsurance



R0040



 


 


 


 




Motor vehicle liability insurance and proportional reinsurance



R0050



 


 


 


 




Other motor insurance and proportional reinsurance



R0060



 


 


 


 




Marine, aviation and transport insurance and proportional reinsurance



R0070



 


 


 


 




Fire and other damage to property insurance and proportional reinsurance



R0080



 


 


 


 




General liability insurance and proportional reinsurance



R0090



 


 


 


 




Credit and suretyship insurance and proportional reinsurance



R0100



 


 


 


 




Legal expenses insurance and proportional reinsurance



R0110



 


 


 


 




Assistance and proportional reinsurance



R0120



 


 


 


 




Miscellaneous financial loss insurance and proportional reinsurance



R0130



 


 


 


 




Non-proportional health reinsurance



R0140



 


 


 


 




Non-proportional casualty reinsurance



R0150



 


 


 


 




Non-proportional marine, aviation and transport reinsurance



R0160



 


 


 


 




Non-proportional property reinsurance



R0170



 


 


 


 




 


 


 


 


 


 


 


 


 




 


 



Non-life activities




Life activities



 



Non-life activities




Life activities





 


 


MCR(L,NL) Result


MCR(L,L) Result


 


 


 


 


 




 


 



C0070




C0080



 


 


 


 


 





Linear formula component for life insurance and reinsurance obligations




R0200



 


 


 


 


 


 


 




 


 


 


 


 



Net (of reinsurance/SPV) best estimate and TP calculated as a whole




Net (of reinsurance/SPV) total capital at risk




Net (of reinsurance/SPV) best estimate and TP calculated as a whole




Net (of reinsurance/SPV) total capital at risk





 


 


 


 


 



C0090




C0100




C0110




C0120





Obligations with profit participation — guaranteed benefits



R0210



 


 


 


 




Obligations with profit participation — future discretionary benefits



R0220



 


 


 


 




Index-linked and unit-linked insurance obligations



R0230



 


 


 


 




Other life (re)insurance and health (re)insurance obligations



R0240



 


 


 


 




Total capital at risk for all life (re)insurance obligations



R0250



 


 


 


 








Overall MCR calculation








 


 



C0130





Linear MCR



R0300



 




SCR



R0310



 




MCR cap



R0320



 




MCR floor



R0330



 




Combined MCR



R0340



 




Absolute floor of the MCR



R0350



 




 


 



C0130






Minimum Capital Requirement




R0400



 
















Notional non-life and life MCR calculation



 



Non-life activities




Life activities





 


 



C0140




C0150





Notional linear MCR



R0500



 


 




Notional SCR excluding add-on (annual or latest calculation)



R0510



 


 




Notional MCR cap



R0520



 


 




Notional MCR floor



R0530



 


 




Notional Combined MCR



R0540



 


 




Absolute floor of the notional MCR



R0550



 


 




Notional MCR



R0560



 


 





S.29.01.01


Excess of Assets over Liabilities










 


 


Year N


Year N-1


Variation







Basic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35



 



C0010




C0020




C0030





Ordinary share capital (gross of own shares)



R0010



 


 


 




Share premium account related to ordinary share capital



R0020



 


 


 




Initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual-type undertakings



R0030



 


 


 




Subordinated mutual member accounts



R0040



 


 


 




Surplus funds



R0050



 


 


 




Preference shares



R0060



 


 


 




Share premium account related to preference shares



R0070



 


 


 




Reconciliation reserve before deduction for participations



R0080



 


 


 




Subordinated liabilities



R0090



 


 


 




An amount equal to the value of net deferred tax assets



R0100



 


 


 




Other own fund items approved by the supervisory authority as basic own funds not specified above



R0110



 


 


 




Variation of total BOF items before adjustments



R0120



 


 


 







Variation of components of reconciliation reserve — Items reported in ‘Own funds’



 


 


 


 




Excess of assets over liabilities (Variations of BOF explained by Variation Analysis Templates)



R0130



 


 


 




Own shares



R0140



 


 


 




Forseeable dividends, distributions and charges



R0150



 


 


 




Other basic own fund items



R0160



 


 


 




Restricted own fund items due to ring fencing and matching



R0170



 


 


 




Total variation of Reconciliation Reserve



R0180



 


 


 







Summary Analysis of Variation of Excess of Assets over Liabilities



 


 


 


 




Variations due to investments and financial liabilities



R0190



 


 


 




Variations due to technical provisions



R0200



 


 


 




Variations in capital basic own fund items and other items approved



R0210



 


 


 




Variation in Deffered Tax position



R0220



 


 


 




Income Tax of the reporting period



R0230



 


 


 




Dividend distribution



R0240



 


 


 




Other variations in Excess of Assets over Liabilities



R0250



 


 


 








S.29.02.01


Excess of Assets over Liabilities — explained by investments and financial liabilities









Analysis of movements affecting Excess of Assets over Liabilities



 


 






Of which movements in valuation with an impact on Excess of Assets over Liabilities


 



C0010





Valuation movements on investments



R0010



 




Valuation movements on own shares



R0020



 




Valuation movements on financial liabilities and subordinated liabilities



R0030



 






Of which Investments revenues and expenses with an impact on Excess of Assets over Liabilities


 


 




Investment revenues



R0040



 




Investments expenses incl. Interest charges on subordinated and financial liabilities



R0050



 





Variation in Excess of Assets over Liabilities explained by Investments and financial liabilities management




R0060



 







Detail of Investment revenues



 


 




Dividends



R0070



 




Interests



R0080



 




Rents



R0090



 




Other



R0100



 





S.29.03.01


Excess of Assets over Liabilities — explained by technical provisions










Of which the following breakdown of Variation in Best Estimate — analysis per UWY if applicable



 



LIFE




NON LIFE





 


 



Gross of reinsurance




Gross of reinsurance





 


 



C0010




C0020





Opening Best Estimate



R0010



 


 




Exceptional elements triggering restating of opening Best Estimate



R0020



 


 




Changes in perimeter



R0030



 


 




Foreign exchange variation



R0040



 


 




Best Estimate on risk accepted during the period



R0050



 


 




Variation of Best Estimate due to unwinding of discount rate — risks accepted prior to period



R0060



 


 




Variation of Best Estimate due to year N projected in and out flows — risks accepted prior to period



R0070



 


 




Variation of Best Estimate due to experience — risks accepted prior to period



R0080



 


 




Variation of Best Estimate due to changes in non economic assumptions — risks accepted prior to period



R0090



 


 




Variation of Best Estimate due to changes in economic environment — risks accepted prior to period



R0100



 


 




Other changes not elsewhere explained



R0110



 


 




Closing Best Estimate



R0120



 


 















 


 



LIFE




NON LIFE





 


 



Reinsurance recoverables




Reinsurance recoverables





 


 



C0030




C0040





Openning Best Estimate



R0130



 


 




Closing Best Estimate



R0140



 


 








Of which the following breakdown of Variation in Best Estimate — analysis per AY if applicable









 


 



LIFE




NON LIFE





 


 



Gross of reinsurance




Gross of reinsurance





 


 



C0050




C0060





Opening Best Estimate



R0150



 


 




Exceptional elements triggering restating of opening Best Estimate



R0160



 


 




Changes in perimeter



R0170



 


 




Foreign exchange variation



R0180



 


 




Variation of Best Estimate on risk covered after the period



R0190



 


 




Variation of Best Estimate on risks covered during the period



R0200



 


 




Variation of Best Estimate due to unwinding of discount rate — risks covered prior to period



R0210



 


 




Variation of Best Estimate due to year N projected in and out flows — risks covered prior to period



R0220



 


 




Variation of Best Estimate due to experience and other sources — risks covered prior to period



R0230



 


 




Variation of Best Estimate due to changes in non economic assumptions — risks covered prior to period



R0240



 


 




Variation of Best Estimate due to changes in economic environment — risks covered prior to period



R0250



 


 




Other changes not elsewhere explained



R0260



 


 




Closing Best Estimate



R0270



 


 















 


 



LIFE




NON LIFE





 


 



Reinsurance recoverables




Reinsurance recoverables





 


 



C0070




C0080





Openning Best Estimate



R0280



 


 




Closing Best Estimate



R0290



 


 








Of which adjustments in Technical Provisions related to valuation of Unit linked contracts, with theoretically a neutralizing impact on Assets over Liabilities








 


 



LIFE





 


 



C0090





Variation in Investments in unit-linked



R0300



 








Technical flows affecting Technical provisions









 


 



LIFE




NON LIFE





 


 



C0100




C0110





Premiums written during the period



R0310



 


 




Claims and Benefits during the period, net of salvages and subrogations



R0320



 


 




Expenses (excluding Investment expenses)



R0330



 


 





Total technical flows on gross technical provisions




R0340



 


 




Technical flows related to reinsurance during the period (recoverables received net of premiums paid)



R0350



 


 








Variation in Excess of Assets over Liabilities explained by Technical provisions









 


 



LIFE




NON LIFE





 


 



C0120




C0130






Gross Technical Provisions




R0360



 


 





Reinsurance recoverables




R0370



 


 





S.29.04.01


Detailed analysis per period — Technical flows versus Technical provisions


Detailed analysis per period — Technical flows versus Technical provisions — UWY









 


 


Line of Business


 




 


 



Z0010



 




 


 


 


 




 


 


 


 




 


 


Risks accepted during period


Risks accepted prior to period




 


 



C0010




C0020





Written premiums underwritten during period



R0010



 


 




Claims and benefits — net of salvages and subrogations recovered



R0020



 


 




Expenses (related to insurance and reinsurance obligations)



R0030



 


 




Variation of Best Estimate



R0040



 


 




Variation of TP as a whole



R0050



 


 




Adjustment of valuation of Assets held for unit-linked funds



R0060



 


 




Total



R0070



 


 








Detailed analysis per period — Technical flows versus Technical provisions — AY










 


 


Risks covered after the period


Risks covered during the period


Risks covered prior to period




 


 



C0030




C0040




C0050





Premiums earned/to be earned



R0080



 


 


 




Claims and benefits — net of salvages and subrogations recovered



R0090



 


 


 




Expenses (related to insurance and reinsurance obligations)



R0100



 


 


 




Variation of BE



R0110



 


 


 




Variation of TP as a whole



R0120



 


 


 




Adjustment of valuation of Assets held for unit-linked funds



R0130



 


 


 





Total




R0140



 


 


 





S.30.01.01


Facultative covers for non-life and life business basic data


Facultative covers non-life (10 most important risks in terms of reinsured exposure)

















Line of business



 


 


 


 


 


 


 


 


 


 





Z0010



 


 


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 


 


 





Reinsurance program code




Risk identification code




Facultative reinsurance placement identification code




Finite reinsurance or similar arrangements




Proportional




Identification of the company/ person to which the risk relates




Description risk




Description risk category covered




Validity period (start date)




Validity period (expiry date)




(cont.)






C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110



 




 


 


 


 


 


 


 


 


 


 


 



















Currency




Sum insured




Type of underwriting model




Amount underwriting model




Sum reinsured on a facultative basis, with all reinsurers




Facultative reinsurance premium ceded to all reinsurers for 100 % of the reinsurance placement




Facultative reinsurance commission






C0120




C0130




C0140




C0150




C0160




C0170




C0180





 


 


 


 


 


 


 








Facultative covers life (10 most important risks in terms of reinsured exposure)

















Line of business



 


 


 


 


 


 


 


 


 


 





Z0010



 


 


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 


 


 





Reinsurance program code




Risk identification code




Facultative reinsurance placement identification code




Finite reinsurance or similar arrangements




Proportional




Identification of the company/ person to which the risk relates




Description risk category covered




Validity period (start date)




Validity period (expiry date)




Currency




(cont.)






C0190




C0200




C0210




C0220




C0230




C0240




C0250




C0260




C0270




C0280



 




 


 


 


 


 


 


 


 


 


 


 

















Sum Insured




Capital at risk




Sum reinsured on a facultative basis, with all reinsurers




Facultative reinsurance premium ceded to all reinsurers for 100 % of the reinsurance placement




Facultative reinsurance commission






C0290




C0300




C0310




C0320




C0330





 


 


 


 


 





S.30.02.01


Facultative covers for non-life and life business shares data


Facultative covers non-life (10 most important risks in terms of reinsured exposure)



















Line of business



 


 


 


 


 


 


 


 


 


 


 


 





Z0010



 


 


 


 


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 


 


 


 


 





Reinsurance program code




Risk identification code




Facultative reinsurance placement identification code




Code reinsurer




Type of code reinsurer




Code broker




Type of code broker




Activity code broker




Share reinsurer (%)




Currency




Sum reinsured to facultative reinsurer




Facultative ceded reinsurance premium




Annotations






C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120




C0130




C0140





 


 


 


 


 


 


 


 


 


 


 


 


 








Facultative covers life (10 most important risks in terms of reinsured exposure)



















Line of business



 


 


 


 


 


 


 


 


 


 





Z0010



 


 


 


 


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 


 


 


 


 




 


 


 


 


 


 


 


 


 


 


 


 


 





Reinsurance program code




Risk identification code




Facultative reinsurance placement identification code




Code reinsurer




Type of code reinsurer




Code broker




Type of code broker




Activity code broker




Share reinsurer (%)




Currency




Sum reinsured to facultative reinsurer




Facultative ceded reinsurance premium




Annotations






C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220




C0230




C0240




C0250




C0260




C0270





 


 


 


 


 


 


 


 


 


 


 


 


 








Information on reinsurers and brokers















Code reinsurer




Type of code reinsurer




Legal name reinsurer




Type of reinsurer




Country of residency




External rating assessment by nominated ECAI




Nominated ECAI




Credit quality step




Internal rating






C0280




C0290




C0300




C0310




C0320




C0330




C0340




C0350




C0360





 


 


 


 


 


 


 


 


 















Code broker




Type of code broker




Legal name broker






C0370




C0380




C0390





 


 


 





S.30.03.01


Outgoing Reinsurance Program basic data


















Reinsurance program code




Treaty identification code




Progressive section number in treaty




Progressive number of surplus/ layer in program




Quantity of surplus/ layers in program




Finite reinsurance or similar arrangements




Line of business




Description risk category covered




Type of reinsurance treaty




Inclusion of catastrophic reinsurance cover




Validity period (start date)




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110



 




 


 


 


 


 


 


 


 


 


 


 


 
























Validity period (expiry date)




Currency




Type of underwriting model




Estimated Subject Premium income (XL-ESPI)




Gross Estimated Treaty Premium Income (proportional and non proportional)




Aggregate deductibles (amount)




Aggregate deductibles (%)




Retention or priority (amount)




Retention or priority (%)




Limit (amount)




Limit (%)




(cont.)






C0120




C0130




C0140




C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220



 




 


 


 


 


 


 


 


 


 


 


 


 
























Maximum cover per risk or event




Maximum cover per treaty




Number of reinstatements




Descriptions of reinstatements




Maximum reinsurance commission




Minimum reinsurance commission




Expected reinsurance commission




Maximum overriding commission




Minimum overriding commission




Expected overriding commission




Maximum profit commission




(cont.)






C0230




C0240




C0250




C0260




C0270




C0280




C0290




C0300




C0310




C0320




C0330



 




 


 


 


 


 


 


 


 


 


 


 


 

















Minimum profit commission




Expected profit commission




XL rate 1




XL rate 2




XL premium flat






C0340




C0350




C0360




C0370




C0380





 


 


 


 


 





S.30.04.01


Outgoing Reinsurance Program shares data

















Reinsurance program code




Treaty identification code




Progressive section number in treaty




Progressive number of surplus/ layer in program




Code reinsurer




Type of code reinsurer




Code broker




Type of code broker




Activity code broker




Share reinsurer (%)




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100



 




 


 


 


 


 


 


 


 


 


 


 



















Exposure ceded for reinsurer's share


(amount)




Type of collateral (if applicable)




Description of the reinsurers limit collateralised




Code collateral provider (if applicable)




Type of code of collateral provider




Estimated outgoing reinsurance premium for reinsurer's share




Annotations






C0110




C0120




C0130




C0140




C0150




C0160




C0170





 


 


 


 


 


 


 








Information on reinsurers and brokers















Code reinsurer




Type of code reinsurer




Legal name reinsurer




Type of reinsurer




Country of residency




External rating assessment by nominated ECAI




Nominated ECAI




Credit quality step




Internal rating






C0180




C0190




C0200




C0210




C0220




C0230




C0240




C0250




C0260





 


 


 


 


 


 


 


 


 















Code broker




Type of code broker




Legal name broker






C0270




C0280




C0290





 


 


 















Code collateral provider (if applicable)




Type of code collateral provider (if applicable)




Collateral provider name (if applicable)






C0300




C0310




C0320





 


 


 





S.31.01.01


Share of reinsurers (including Finite Reinsurance and SPV's)


















Code reinsurer




Type of code reinsurer




Reinsurance recoverables: Premium provision Non-life including Non-SLT Health




Reinsurance recoverables: Claims provisions Non-life including Non-SLT Health




Reinsurance recoverables: Technical provisions Life including SLT Health




Adjustment for expected losses due to counterparty default




Reinsurance recoverables: Total reinsurance recoverables




Net receivables




Assets pledged by reinsurer




Financial guarantees




Cash deposits




Total guarantees received






C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120




C0130




C0140




C0150





 


 


 


 


 


 


 


 


 


 


 


 








Information on reinsurers















Code reinsurer




Type of code reinsurer




Legal name reinsurer




Type of reinsurer




Country of residency




External rating assessment by nominated ECAI




Nominated ECAI




Credit quality step




Internal rating






C0160




C0170




C0180




C0190




C0200




C0210




C0220




C0230




C0240





 


 


 


 


 


 


 


 


 





S.31.01.04


Share of reinsurers (including Finite Reinsurance and SPV's)
















Legal name of reinsured undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Code reinsurer




Type of code reinsurer




Reinsurance recoverables: Premium provision Non-life including Non-SLT Health




Reinsurance recoverables: Claims provisions Non-life including Non-SLT Health




Reinsurance recoverables: Technical provisions Life including SLT Health




Adjustment for expected losses due to counterparty default




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090



 




 


 


 


 


 


 


 


 


 


 


















Reinsurance recoverables: Total reinsurance recoverables




Net receivables




Assets pledged by reinsurer




Financial guarantees




Cash deposits




Total guarantees received






C0100




C0110




C0120




C0130




C0140




C0150





 


 


 


 


 


 








Information on reinsurers















Code reinsurer




Type of code reinsurer




Legal name reinsurer




Type of reinsurer




Country of residency




External rating assessment by nominated ECAI




Nominated ECAI




Credit quality step




Internal rating






C0160




C0170




C0180




C0190




C0200




C0210




C0220




C0230




C0240





 


 


 


 


 


 


 


 


 





S.31.02.01


Special Purpose Vehicles
















Internal code of SPV




ID Code of SPV notes or other financing mechanism issued




ID Code Type of SPV notes or other financing mechanism issued




Lines of Business SPV securitisation relates




Type of Trigger(s) in the SPV




Contractual trigger event




Same trigger as in underlying cedant's portfolio?




Basis risk arising from risk-transfer structure




Basis risk arising from contractual terms




(cont.)






C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110



 




 


 


 


 


 


 


 


 


 


 




















SPV assets ring-fenced to settle cedant-specific obligations




Other non cedant-specific SPV Assets for which recourse may exist




Other recourse arising from securitisation




Total maximum possible obligations from SPV under reinsurance policy




SPV fully funded in relation to cedant obligations throughout the reporting period




Current recoverables from SPV




Identification of material investments held by cedant in SPV




Securitisation assets related to cedant held in trust with other third party than cedant / sponsor?






C0120




C0130




C0140




C0150




C0160




C0170




C0180




C0190





 


 


 


 


 


 


 


 








Information on SPV

















Internal code of SPV




Type of code SPV




Legal nature of SPV




Name of SPV




Incorporation no. of SPV




SPV country of authorisation




SPV authorisation conditions




External rating assessment by nominated ECAI




Nominated ECAI




Credit quality step




Internal rating






C0200




C0210




C0220




C0230




C0240




C0250




C0260




C0270




C0280




C0290




C0300





 


 


 


 


 


 


 


 


 


 


 





S.31.02.04


Special Purpose Vehicles

















Legal name of reinsured undertaking




Identification code of the undertaking




Internal code of SPV




ID Code of SPV notes or other financing mechanism issued




ID Code Type of SPV notes or other financing mechanism issued




Lines of Business SPV securitisation relates




Type of Trigger(s) in the SPV




Contractual trigger event




Same trigger as in underlying cedant's portfolio?




Basis risk arising from risk-transfer structure




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100



 




 


 


 


 


 


 


 


 


 


 


 





















Basis risk arising from contractual terms




SPV assets ring-fenced to settle cedant-specific obligations




Other non cedant-specific SPV Assets for which recourse may exist




Other recourse arising from securitisation




Total maximum possible obligations from SPV under reinsurance policy




SPV fully funded in relation to cedant obligations throughout the reporting period




Current recoverables from SPV




Identification of material investments held by cedant in SPV




Securitisation assets related to cedant held in trust with other third party than cedant / sponsor?






C0110




C0120




C0130




C0140




C0150




C0160




C0170




C0180




C0190





 


 


 


 


 


 


 


 


 








Information on SPV

















Internal code of SPV




Type of code SPV




Legal nature of SPV




Name of SPV




Incorporation no. of SPV




SPV country of authorisation




SPV authorisation conditions




External rating assessment by nominated ECAI




Nominated ECAI




Credit quality step




Internal rating






C0200




C0210




C0220




C0230




C0240




C0250




C0260




C0270




C0280




C0290




C0300





 


 


 


 


 


 


 


 


 


 


 





S.32.01.04


Undertakings in the scope of the group















Country




Identification code of the undertaking




Type of code of the ID of the undertaking




Legal Name of the undertaking




Type of undertaking




Legal form




Category (mutual/ non mutual)




Supervisory Authority




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080



 




 


 


 


 


 


 


 


 


 






















Ranking criteria (in the group currency)



 


 





Total Balance Sheet (for (re)insurance undertakings)




Total Balance Sheet (for other regulated undertakings)




Total Balance Sheet (non-regulated undertakings)




Written premiums net of reinsurance ceded under IFRS or local GAAP for (re)insurance undertakings




Turn over defined as the gross revenue under IFRS or local GAAP for other types of undertakings or insurance holding companies




Underwriting performance




Investment performance




Total performance




Accounting standard




(cont.)






C0090




C0100




C0110




C0120




C0130




C0140




C0150




C0160




C0170



 




 


 


 


 


 


 


 


 


 


 




















 Criteria of influence




Inclusion in the scope of Group supervision




Group solvency calculation






% capital share




% used for the establishment of consolidated accounts




% voting rights




Other criteria




Level of influence




Proportional share used for group solvency calculation




Yes/No




Date of decision if art. 214 is applied




Method used and under method 1, treatment of the undertaking






C0180




C0190




C0200




C0210




C0220




C0230




C0240




C0250




C0260





 


 


 


 


 


 


 


 


 





S.33.01.04


Insurance and Reinsurance individual requirements


















 


 


 


 


 



EEA and non EEA insurance and reinsurance undertakings (using SII rules) included only via D&A



 




 


 


 


 


 



SCR


Market Risk




SCR


Counterparty Default Risk




SCR


Life Underwriting Risk




SCR


Health Underwriting Risk




SCR


Non-life Underwriting Risk




SCR


Operational Risk




Individual SCR



 





Legal name of the undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Entity Level/RFF or MAP/ Remaining Part




Fund Number




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120



 




 


 


 


 


 


 


 


 


 


 


 


 


 
























EEA and non EEA insurance and reinsurance undertakings (using SII rules) included only via D&A



 





Individual MCR




Eligible Individual Own Funds to cover the SCR




Standard Formula used




Group or individual Internal Model Used




Individual Capital Add-On



 





Use of undertaking specific parameters




Use of simplifications




Use of Partial Internal Model




Group or individual internal model




Date of initial approval of IM




Date of approval of latest major change of IM




Date of decision of capital add-on




Amount of capital add-on




Reason of capital add-on




(cont.)






C0130




C0140




C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220




C0230



 




 


 


 


 


 


 


 


 


 


 


 


 















Non EEA insurance and reinsurance undertakings (both using SII rules and not using SII rules) regardless of the method used






Local capital requirement




Local minimum capital requirement




Eligible own funds in accordance with local rules






C0240




C0250




C0260





 


 


 





S.34.01.04


Other regulated and non-regulated financial undertakings including insurance holding companies and mixed financial holding company individual requirements














Legal name of the undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Aggregated or not




Type of capital requirement




Notional SCR or Sectoral capital requirement




Notional MCR or Sectoral minimum capital requirement




Notional or Sectoral Eligible Own Funds






C0010



 C0020




C0030



 C0040




C0050



 C0060




C0070



 C0080





 


 


 


 


 


 


 


 





S.35.01.04


Contribution to group Technical Provisions


















 


 


 


 



Total amount of TP




Technical Provisions — Non-Life (excluding Health)




Technical Provisions — Health (similar to non-life)



 





Legal name of each undertaking




Identification code of the undertaking




Type of code of the ID of the undertaking




Method of group solvency calculation used




Amount of TP gross of IGT




Amount of TP net of IGT




Amount of TP gross of IGT




Amount of TP net of IGT




Net contribution to Group TP (%)




Amount of TP gross of IGT




Amount of TP net of IGT




Net contribution to Group TP (%)




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120



 




 


 


 


 


 


 


 


 


 


 


 


 


 
























Technical Provisions — Health (similar to life)




Technical Provisions — Life (excluding health and index-linked and unit-linked)




Technical Provisions — Index-linked and unit-Linked insurance




Transitional on Technical Provisions



 





Amount of TP gross of IGT




Amount of TP net of IGT




Net contribution to Group TP (%)




Amount of TP gross of IGT




Amount of TP net of IGT




Net contribution to Group TP (%)




Amount of TP gross of IGT




Amount of TP net of IGT




Net contribution to Group TP (%)




Amount of TP gross of IGT




Amount of TP net of IGT




(cont.)






C0130




C0140




C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220




C0230



 




 


 


 


 


 


 


 


 


 


 


 


 















LTG measures and transitionals — Technical Provisions subject to Transitional on Risk Free Rate




LTG measures and transitionals — Technical Provisions subject to Volatility Adjustment




LTG measures and transitionals — Technical Provisions subject to Matching Adjustment






Amount of TP gross of IGT




Amount of TP gross of IGT




Amount of TP gross of IGT






C0240




C0250




C0260





 


 


 





S.36.01.01


IGT — Equity-type transactions, debt and asset transfer

















ID of intragroup transaction




Investor/ lender name




Identification code for investor/ lender




ID code type of the investor/lender




Issuer/ borrower name




Identification code for issuer / borrower




ID code type of the issuer / borrower




ID code of the instrument




ID code type of the instrument




Transaction type




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100



 




 


 


 


 


 


 


 


 


 


 


 





















Transaction Issue date




Maturity date of transaction




Currency of transaction




Contractual amount of transaction/ Transaction price




Value of collateral/ asset




Amount of redemptions/ prepayments/ paybacks during reporting period




Amount of dividends/ interest/ coupon and other payments made during reporting period




Balance of contractual amount of transaction at reporting date




Coupon/ Interest rate






C0110




C0120




C0130




C0140




C0150




C0160




C0170




C0180




C0190





 


 


 


 


 


 


 


 


 





S.36.02.01


IGT — Derivatives



















ID of intragroup transaction




Investor/ Buyer




Identification code of investor / buyer




ID code type of the investor/ buyer




Issuer/ Seller name




Identification code of the issuer / seller




ID code type of the issuer / seller




ID code of the instrument




ID code type of the instrument




Transaction type




Transaction Trade date




Maturity date




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100




C0110




C0120



 




 


 


 


 


 


 


 


 


 


 


 


 


 























 


 


 


 



Options, futures, forwards and other derivatives




Credit protection -CDS and Guarantees




Swaps






Currency




Notional amount at transaction date




Notional amount at reporting date




Value of collateral




Use of derivatives (by buyer)




Identification code Asset / Liability underlying the derivative




ID code type of the Asset / Liability underlying the derivative




Counterparty name for which credit protection is purchased




Swap delivered interest rate (for buyer)




Swap received interest rate (for buyer)




Swap delivered currency (for buyer)




Swap received currency (for buyer)






C0130




C0140




C0150




C0160




C0170




C0180




C0190




C0200




C0210




C0220




C0230




C0240





 


 


 


 


 


 


 


 


 


 


 


 





S.36.03.01


IGT — Internal reinsurance
















ID of intragroup transaction




Name of cedent




Identification code of cedent




ID code type of the cedent




Name of reinsurer




Identification code of reinsurer




ID code type of the reinsurer




Validity period (start date)




Validity period (expiry date)




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090



 




 


 


 


 


 


 


 


 


 


 



















Currency of contract/treaty




Type of reinsurance contract/treaty




Maximum cover by reinsurer under contract/treaty




Net Receivables




Total reinsurance recoverables




Reinsurance result (for reinsured entity)




Line of business






C0100




C0110




C0120




C0130




C0140




C0150




C0160





 


 


 


 


 


 


 





S.36.04.01


IGT — Cost Sharing, contingent liabilities, off BS and other items














ID of intragroup transaction




Investor/ Buyer/ Beneficiary name




Identification code of the Investor/ Buyer/ Beneficiary




ID code type of the Investor/ Buyer/ Beneficiary




Issuer/ Seller/ Provider name




Identification code of the Issuer/ Seller/ Provider




ID code type of the Issuer/ Seller/ Provider




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070



 




 


 


 


 


 


 


 


 




















Transaction type




Transaction Issue date




Effective date of agreement/ contract underlying transaction




Expiry date of agreement/ contract underlying transaction




Currency of transaction




Trigger event




Value of transaction/ collateral / Guarantee




(cont.)






C0080




C0090




C0100




C0110




C0120




C0130




C0140



 




 


 


 


 


 


 


 


 
















Maximum possible value of contingent liabilities




Maximum possible value of contingent liabilities not included in Solvency II Balance Sheet




Maximum value of letters of credit/ guarantees




Value of guaranteed assets






C0150




C0160




C0170




C0180





 


 


 


 





S.37.01.04


Risk concentration

















Name of the external counterparty




Identification code of the counterparty of the Group




ID code type of the counterparty of the Group




Country of the exposure




Nature of the exposure




Identification code of the exposure




Identification code type of the exposure




External rating




Nominated ECAI




Sector




(cont.)






C0010




C0020




C0030




C0040




C0050




C0060




C0070




C0080




C0090




C0100



 




 


 


 


 


 


 


 


 


 


 


 



















Group entity subject to the exposure




Identification code of the group entity




ID code type of the group entity




Maturity (asset side) / Validity (liability side)




Value of the exposure




Currency




Maximum amount to be paid by the reinsurer






C0110




C0120




C0130




C0140




C0150




C0160




C0170





 


 


 


 


 


 


 









ANNEX II

Instructions regarding reporting templates for individual undertakings

This Annex contains additional instructions in relation to the templates included in Annex I of this Regulation. The first column of the tables identifies the items to be reported by identifying the columns and rows as showed in the template in Annex I.
Templates which shall be filled in in accordance with the instructions of the different sections of this Annex are referred to as ‘this template’ throughout the text of the Annex.

S.01.01 — Content of the submission


General comments:

This section relates to opening, quarterly and annual submission of information for individual entities, ring fenced–funds, matching portfolios and remaining part.
When a special justification is needed, the explanation is not to be submitted within the reporting template but shall be part of the dialogue between undertakings and national competent authorities.







 


ITEM


INSTRUCTIONS




Z0010


Ring–fenced fund/matching portfolio/remaining part


Identifies whether the reported figures are with regard to a ring–fenced fund (‘RFF’), matching adjustment portfolio (‘MAP’) or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0020


Fund/Portfolio number


When item Z0010 = 1, identification number for a ring–fenced fund or matching portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0010 = 2, then report ‘0’




C0010/R0010


S.01.02 — Basic Information — General


This template shall always be reported. The only option possible is:
1 — Reported




C0010/R0020


S.01.03 — Basic Information — RFF and matching adjustment portfolios


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no RFF or MAP










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0030


S.02.01 — Balance sheet


One of the options in the following closed list shall be used:






 


1 — Reported










 


6 — Exempted under Article 35 (6) to (8)










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0040


S.02.02 — Assets and liabilities by currency


One of the options in the following closed list shall be used:






 


1 — Reported










 


3 — Not due in accordance with instructions of the template










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0060


S.03.01 — Off–balance sheet items — general


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no off–balance sheet items










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0070


S.03.02 — Off–balance sheet items — List of unlimited guarantees received by the undertaking


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no unlimited guarantees received










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0080


S.03.03 — Off–balance sheet items — List of unlimited guarantees provided by the undertaking


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no unlimited guarantees provided










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0090


S.04.01 — Activity by country


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no activity outside the home country










 


0 — Not reported (in this case special justification is needed)








C0010/R0100


S.04.02 — Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liability


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no activity outside the home country in relation to specific class










 


0 — Not reported (in this case special justification is needed)








C0010/R0110


S.05.01 — Premiums, claims and expenses by line of business


One of the options in the following closed list shall be used:






 


1 — Reported










 


6 — Exempted under Article 35 (6) to (8)










 


0 — Not reported (in this case special justification is needed)








C0010/R0120


S.05.02 — Premiums, claims and expenses by country


One of the options in the following closed list shall be used:






 


1 — Reported










 


3 — Not due in accordance with instructions of the template










 


0 — Not reported (in this case special justification is needed)








C0010/R0130


S.06.01 — Summary of Assets


One of the options in the following closed list shall be used:






 


1 — Reported










 


4 — Not due as S.06.02 reported quarterly










 


5 — Not due as S.06.02 reported annually










 


0 — Not reported (in this case special justification is needed)








C0010/R0140


S.06.02 — List of assets


One of the options in the following closed list shall be used:






 


1 — Reported










 


6 — Exempted under Article 35 (6) to (8)










 


7 — Not due as no material changes since quarterly submission (this option is only applicable on annual submissions)










 


0– Not reported (in this case special justification is needed)








C0010/R0150


S.06.03 — Collective investment undertakings — look–through approach


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no Collective investment undertakings










 


6 — Exempted under Article 35 (6) to (8)










 


7 — Not due as no material changes since quarterly submission (this option is only applicable on annual submissions)










 


0 — Not reported (in this case special justification is needed)








C0010/R0160


S.07.01 — Structured products


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no structured products










 


6 — Exempted under 35 (6) to (8)










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0170


S.08.01 — Open derivatives


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no derivative transactions










 


6 — Exempted under Article 35 (6) to (8)










 


7 — Not due as no material changes since quarterly submission (this option is only applicable on annual submissions)










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0180


S.08.02 — Derivatives Transactions


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no derivative transactions










 


6 — Exempted under Article 35 (6) to (8)










 


7 — Not due as no material changes since quarterly submission (this option is only applicable on annual submissions)










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0190


S.09.01 — Income/gains and losses in the period


One of the options in the following closed list shall be used:






 


1 — Reported










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0200


S.10.01 — Securities lending and repos


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no Securities lending and repos










 


6 — Exempted under Article 35 (6) to (8)










 


0– Not reported other reason (in this case special justification is needed)








C0010/R0210


S.11.01 — Assets held as collateral


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no Assets held as collateral










 


6 — Exempted under Article 35 (6) to (8)










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0220


S.12.01 — Life and Health SLT Technical Provisions


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no life and health SLT business










 


6 — Exempted under Article 35 (6) to (8)










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0230


S.12.02 — Life and Health SLT Technical Provisions — by country


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no life and health SLT business










 


3 — Not due in accordance with instructions of the template










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0240


S.13.01 — Projection of future gross cash flows


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no life and health SLT business










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0250


S.14.01 — Life obligations analysis


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no life and health SLT business










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0260


S.15.01 — Description of the guarantees of variable annuities


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no variable annuities










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0270


S.15.02 — Hedging of guarantees of variable annuities


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no variable annuities










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0280


S.16.01 — Information on annuities stemming from Non–Life Insurance obligations


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no annuities stemming from Non–Life Insurance obligations










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0290


S.17.01 — Non–Life Technical Provisions


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no non–life business










 


6 — Exempted under Article 35 (6) to (8)










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0300


S.17.02 — Non–Life Technical Provisions — By country


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no non–life business










 


3 — Not due in accordance with instructions of the template










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0310


S.18.01 — Projection of future cash flows (Best Estimate — Non Life)


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no non–life business










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0320


S.19.01 — Non–life insurance claims


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no non–life business










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0330


S.20.01 — Development of the distribution of the claims incurred


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no non–life business










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0340


S.21.01 — Loss distribution risk profile


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no non–life business










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0350


S.21.02 — Underwriting risks non–life


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no non–life business










 


0– Not reported other reason (in this case special justification is needed)








C0010/R0360


S.21.03 — Non–life distribution of underwriting risks — by sum insured


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no non–life business










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0370


S.22.01 — Impact of long term guarantees measures and transitionals


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no long term guarantees measures (‘LTG’) measures or transitionals are applied










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0380


S.22.04 — Information on the transitional on interest rates calculation


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no such transitional measure is applied










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0390


S.22.05 — Overall calculation of the transitional on technical provisions


One of the options in the following closed list shall be used:
1 — Reported
2 — Not reported as no such transitional measure is applied
0 — Not reported other reason (in this case special justification is needed)




C0010/R0400


S.22.06 — Best estimate subject to volatility adjustment by country and currency


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as volatility adjustment not applied










 


0 — Not reported (in this case special justification is needed)








C0010/R0410


S.23.01 — Own funds


One of the options in the following closed list shall be used:






 


1 — Reported










 


6 — Exempted under Article 35 (6) to (8)










 


0 — Not reported (in this case special justification is needed)








C0010/R0420


S.23.02 — Detailed information by tiers on own funds


One of the options in the following closed list shall be used:






 


1 — Reported










 


0 — Not reported (in this case special justification is needed)








C0010/R0430


S.23.03 — Annual movements on own funds


One of the options in the following closed list shall be used:






 


1 — Reported










 


0 — Not reported (in this case special justification is needed)








C0010/R0440


S.23.04 — List of items on own funds


One of the options in the following closed list shall be used:






 


1 — Reported










 


0 — Not reported (in this case special justification is needed)








C0010/R0450


S.24.01 — Participations held


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no participations held










 


0 — Not reported (in this case special justification is needed)








C0010/R0460


S.25.01 — Solvency Capital Requirement — for undertakings on Standard Formula


One of the options in the following closed list shall be used:






 


1 — Reported as standard formula (‘SF’) is used










 


2 — Reported due to Article 112 request










 


8 — Not reported as use of partial internal model (‘PIM’)










 


9 — Not reported as use of full internal model (‘IM’)










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0470)


S.25.02 — Solvency Capital Requirement — for undertakings using the standard formula and partial internal model


One of the options in the following closed list shall be used:






 


1 — Reported










 


9 — Not reported as use of full internal model










 


10 — Not reported as use of standard formula










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0480


S.25.03 — Solvency Capital Requirement — for undertakings on Full Internal Models


One of the options in the following closed list shall be used:






 


1 — Reported










 


8 — Not reported as use of partial internal model










 


10 — Not reported as use of standard formula










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0500


S.26.01 — Solvency Capital Requirement — Market risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0510


S.26.02 — Solvency Capital Requirement — Counterparty default risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0520


S.26.03 — Solvency Capital Requirement — Life underwriting risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0530


S.26.04 — Solvency Capital Requirement — Health underwriting risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0540


S.26.05 — Solvency Capital Requirement — Non–Life underwriting risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0550


S.26.06 — Solvency Capital Requirement — Operational risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0560


S.26.07 — Solvency Capital Requirement — Simplifications


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no simplified calculations used










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0570


S.27.01 — Solvency Capital Requirement — Non–Life and Health catastrophe risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0580


S.28.01 — Minimum Capital Requirement — Only life or only non–life insurance or reinsurance activity


One of the options in the following closed list shall be used:






 


1– Reported










 


2 — Not reported as both life and non–life insurance or reinsurance activity










 


0– Not reported other reason (in this case special justification is needed)








C0010/R0590


S.28.02 — Minimum Capital Requirement — Both life and non–life insurance activity


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as only life or only non–life insurance or reinsurance activity or only reinsurance activity










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0600


S.29.01 — Excess of Assets over Liabilities


One of the options in the following closed list shall be used:






 


1 — Reported










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0610


S.29.02 — Excess of Assets over Liabilities — explained by investments and financial liabilities


One of the options in the following closed list shall be used:






 


1 — Reported










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0620


S.29.03 — Excess of Assets over Liabilities — explained by technical provisions


One of the options in the following closed list shall be used:






 


1 — Reported










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0630


S.29.04 — Detailed analysis per period — Technical flows versus Technical provisions


One of the options in the following closed list shall be used:






 


1 — Reported










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0640


S.30.01 — Facultative covers for non–life and life business basic data


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no facultative covers










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0650


S.30.02 — Facultative covers for non–life and life business shares data


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no facultative covers










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0660


S.30.03 — Outgoing Reinsurance Program basic data


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no reinsurance










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0670


S.30.04 — Outgoing Reinsurance Program shares data


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no reinsurance










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0680


S.31.01 — Share of reinsurers (including Finite Reinsurance and SPV's)


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no reinsurance










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0690


S.31.02 — Special Purpose Vehicles


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no Special Purpose Insurance Vehicles










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0740


S.36.01 — IGT — Equity–type transactions, debt and asset transfer


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no intragroup transaction (‘IGT’) on Equity–type transactions, debt and asset transfer










 


12 — Not reported as no parent undertaking is a mixed–activity insurance holding company where they are not part of a group as defined under Article 213 (2) (a), (b) and (c) of Solvency II Directive










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0750


S.36.02 — IGT — Derivatives


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no IGT on Derivatives










 


12 — Not reported as no parent undertaking is a mixed–activity insurance holding company where they are not part of a group as defined under Article 213 (2) (a), (b) and (c) of Solvency II Directive










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0760


S.36.03 — IGT — Internal reinsurance


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no IGT on Internal reinsurance










 


12 — Not reported as no parent undertaking is a mixed–activity insurance holding company where they are not part of a group as defined under Article 213 (2) (a), (b) and (c) of Solvency II Directive










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0770


S.36.04 — IGT — Cost Sharing, contingent liabilities, off BS and other items


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no IGT on Cost Sharing, contingent liabilities, off Balance Sheet (‘BS’) and other items










 


12 — Not reported as no parent undertaking is a mixed–activity insurance holding company where they are not part of a group as defined under Article 213 (2) (a), (b) and (c) of Solvency II Directive










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0790


SR.02.01 — Balance Sheet


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no RFF/MAP










 


14 — Not reported as refers to MAP fund










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0800


SR.12.01 — Life and Health SLT Technical Provisions


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no RFF/MAP or no life and health SLT business










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0810


SR.17.01 — Non–Life Technical Provisions


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no RFF/MAP or no non–life business










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0820


SR.22.02 — Projection of future cash flows (Best Estimate — Matching portfolios)


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no Matching Adjustment (‘MA’) is applied










 


15 –Not reported as refers to RFF or remaining part










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0830


SR.22.03 — Information on the matching adjustment calculation


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no MA is applied










 


15 –Not reported as refers to RFF or remaining part










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0840


SR.25.01 — Solvency Capital Requirement — Only SF


One of the options in the following closed list shall be used:






 


1 — Reported as standard formula is used










 


2 — Reported due to Article 112 request










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0850


SR.25.02 — Solvency Capital Requirement — SF and PIM


One of the options in the following closed list shall be used:






 


1 — Reported










 


9 — Not reported as use of full internal model










 


10 — Not reported as use of standard formula










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0860


SR.25.03 — Solvency Capital Requirement — IM


One of the options in the following closed list shall be used:






 


1 — Reported










 


8 — Not reported as use of partial internal model










 


10 — Not reported as use of standard formula










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0870


SR.26.01 — Solvency Capital Requirement — Market risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0880


SR.26.02 — Solvency Capital Requirement — Counterparty default risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0890


SR.26.03 — Solvency Capital Requirement — Life underwriting risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0900


SR.26.04 — Solvency Capital Requirement — Health underwriting risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0910


SR.26.05 — Solvency Capital Requirement — Non–Life underwriting risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0920


SR.26.06 — Solvency Capital Requirement — Operational risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0930


SR.26.07 — Solvency Capital Requirement — Simplifications


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no simplified calculations used










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0940


SR.27.01 — Solvency Capital Requirement — Non–Life Catastrophe risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


0 — Not reported other reason (in this case special justification is needed)









S.01.02 — Basic information


General comments:

This section relates to opening, quarterly and annual submission of information for individual entities.







 


ITEM


INSTRUCTIONS




C0010/R0010


Undertaking name


Legal name of the undertaking. Needs to be consistent over different submissions




C0010/R0020


Undertaking identification code


Identification code of the undertaking, using the following priority:






—


Legal Entity Identifier (‘LEI’)










—


Identification code used in the local market, attributed by supervisory authority








C0010/R0030


Type of code of undertaking


Type of ID Code used for the ‘Undertaking Identification code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0010/R0040


Type of undertaking


Identify the type of the reporting undertaking. The following closed list of options shall be used to identify the activity of the undertaking:






 


1 — Undertakings pursuing both life and non–life insurance activity










 


2 — Life undertakings










 


3 — Non–Life undertakings








C0010/R0050


Country of authorisation


Identify the ISO 3166–1 alpha–2 code of the country where the undertaking was authorised (Home–country)




C0010/R0070


Language of reporting


Identify the 2 letter code of ISO 639–1 code of the language used in the submission of information




C0010/R0080


Reporting submission date


Identify the ISO 8601 (yyyy–mm–dd) code of the date when the reporting to the supervisory authority is made




C0010/R0090


Reporting reference date


Identify the ISO 8601 (yyyy–mm–dd) code of the date identifying the last day of the reporting period




C0010/R0100


Regular/Ad–hoc submission


Identify if the submission of information relates to regular submission of information or ad–hoc. The following closed list of options shall be used:






 


1 — Regular reporting










 


2 — Ad–hoc reporting








C0010/R0110


Currency used for reporting


Identify the ISO 4217 alphabetic code of the currency of the monetary amounts used in each report




C0010/R0120


Accounting standards


Identification of the accounting standards used for reporting items in S.02.01, financial statements valuation. The following closed list of options shall be used:






 


1 — The undertaking is using International Financial Reporting Standards (‘IFRS’)










 


2 — The undertaking is using local generally accepted accounting principles (‘GAAP’) (other than IFRS)








C0010/R0130


Method of Calculation of the SCR


Identify the method used to calculate the SCR. The following closed list of options shall be used:






 


1 — Standard formula










 


2 — Partial internal model










 


3 — Full internal model








C0010/R0140


Use of undertaking specific parameters


Identify if the undertaking is reporting figures using undertaking specific parameters. The following closed list of options shall be used:






 


1 — Use of undertaking specific parameters










 


2 — Don't use undertaking specific parameters








C0010/R0150


Ring–Fenced Funds


Identify if the undertaking is reporting activity by Ring Fenced Funds (RFF). The following closed list of options shall be used:






 


1 — Reporting activity by RFF










 


2 — Not reporting activity by RFF








C0010/R0170


Matching adjustment


Identify if the undertaking is reporting figures using the matching adjustment. The following closed list of options shall be used:






 


1– Use of matching adjustment










 


2 — No use of matching adjustment








C0010/R0180


Volatility adjustment


Identify if the undertaking is reporting figures using the volatility adjustment. The following closed list of options shall be used:






 


1– Use of volatility adjustment










 


2 — No use of volatility adjustment








C0010/R0190


Transitional measure on the risk–free interest rate


Identify if the undertaking is reporting figures using the transitional adjustment to the relevant risk-free interest rate term structure. The following closed list of options shall be used:






 


1 — Use of transitional measure on the risk–free interest rate










 


2 — No use of transitional measure on the risk–free interest rate








C0010/R0200


Transitional measure on technical provisions


Identify if the undertaking is reporting figures using the transitional deduction to technical provisions. The following closed list of options shall be used:






 


1 — Use of transitional measure on technical provisions










 


2 — No use of transitional measure on technical provisions








C0010/R0210


Initial submission or re–submission


Identify if it is an initial submission of information or a re–submission of information in relation to a reporting reference date already reported. The following closed list of options shall be used:






 


1 — Initial submission










 


2 — Re–submission









S.01.03 — Basic Information — RFF and matching adjustment portfolios


General comments:

This section relates to opening and annual submission of information for individual entities.
All ring–fenced funds and matching portfolios should be identified regardless if they are material for the purposes of submission of information.
In the first table all ring–fenced funds and matching adjustments portfolios shall be reported. In case a ring–fenced fund has a matching portfolio not covering the full RFF three funds have to be identified, one for the RFF, other for the MAP inside the RFF and other for the remaining part of the fund (vice–versa for the situations where a MAP has a RFF).
In the second table the relations between the funds as explained in previous paragraph are explained. Only the funds with such relations shall be reported in the second table.







 


ITEM


INSTRUCTIONS





List of all RFF/MAP (overlaps allowed)






C0040


Fund /Portfolio Number


Number which is attributed by the undertaking, corresponding to the unique number assigned to each ring fenced fund and matching adjustment portfolio. This number has to be consistent over time and shall be used to identify the ring fenced funds and the matching portfolio number in other templates.




C0050


Name of ring–fenced fund/Matching adjustment portfolio


Indicate the name of the ring fenced fund and matching adjustment portfolio.
When possible (if linked to a commercial product) the commercial name shall be used. If not possible, e.g. if the fund is linked to several commercial products, a different name shall be used.
The name shall be unique and be kept consistent over time.




C0060


RFF/MAP/Remaining part of a fund


Indicate if it is a ring fenced fund or a matching portfolio. In the cases where other funds are included within one fund this cell shall identify the type of each fund or sub–fund. One of the options in the following closed list shall be used:






 


1 — Ring–fenced fund










 


2 — Matching portfolio










 


3 — Remaining part of a fund








C0070


RFF/MAP with sub RFF/MAP


Identify if the fund identified has other funds embedded. One of the options in the following closed list shall be used:






 


1 — Fund with other funds embedded










 


2 — Not a fund with other funds embedded




Only the ‘mother’ fund shall be identified with option 1.




C0080


Material


Indicate if the ring–fenced fund or a matching portfolio is material for the purposes of detailed submission of information. One of the options in the following closed list shall be used:






 


1 — Material










 


2 — Not material




In case of fund with other funds embedded, this item is to be reported only for the ‘mother’ fund.




C0090


Article 304


Indicate whether the RFF is under Article 304 of Solvency II Directive. One of the following option shall be used:






 


1 — RFF under Article 304 — with the option for the equity risk sub–module










 


2 — RFF under Article 304 — without the option for the equity risk sub–module










 


3 — RFF not under Article 304









List of RFF/MAP with sub RFF/MAP






C0100


Number of RFF/MAP with sub RFF/MAP


For the funds with other funds embedded (option 1 reported in item C0070) identify the number as defined for item C0040.
The fund shall be repeated for as many rows as needed to report the funds embedded.




C0110


Number of sub RFF/MAP


Identify the number of the funds embedded in other funds as defined for item C0040.




C0120


Sub RFF/MAP


Identify if the nature of the fund embedded in other funds. One of the options in the following closed list shall be used:






 


1 — Ring–fenced fund










 


2 — Matching portfolio









S.02.01 — Balance sheet


General comments:

This section relates to opening, quarterly and annual submission of information for individual entities, ring fenced–funds and remaining part.
The ‘Solvency II value’ column (C0010) shall be completed using the valuation principles set out in the Directive2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency 2 Technical Standards and Guidelines.
With regards to the ‘Statutory accounts value’ column (C0020), recognition and valuation methods are the ones used by undertakings in their statutory accounts in accordance with the local GAAP or IFRS if accepted as local GAAP. In template SR.02.01 this column is only applicable if the development of financial statements by RFF is required by national law.
The default instruction is that each item shall be reported in the ‘Statutory accounts value’ column, separately. However, in the ‘Statutory accounts value’ column the dotted rows were introduced in order to enable the reporting of aggregated figures if the split figures are not available.







 


ITEM


INSTRUCTIONS





Assets






Z0020


Ring–fenced fund or remaining part


Identifies whether the reported figures are with regard to a RFF or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF










 


2 — Remaining part








Z0030


Fund number


When item Z0020 = 1, this is a unique number of fund, as attributed by the undertaking. It shall remain unvarying over time. It shall not be re–used for any other fund.
The number shall be used consistently across all templates, where relevant, to identify that fund.
When item Z0020 = 2, then report ‘0’




C0020/R0010


Goodwill


Intangible asset that arises as the result of a business combination and that represents the economic value of assets that cannot be individually identified or separately recognised in a business combination.




C0020/R0020


Deferred acquisition costs


Acquisition costs relating to contracts in force at the balance sheet date which are carried forward from one reporting period to subsequent reporting periods, relating to the unexpired periods of risks. In relation to life business, acquisition costs are deferred when it is probable that they will be recovered.




C0010–C0020/R0030


Intangible assets


Intangible assets other than goodwill. An identifiable non–monetary asset without physical substance.




C0010–C0020/R0040


Deferred tax assets


Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:






(a)


deductible temporary differences;










(b)


the carryforward of unused tax losses; and/or










(c)


the carryforward of unused tax credits.








C0010–C0020/R0050


Pension benefit surplus


This is the total of net surplus related to employees' pension scheme.




C0010–C0020/R0060


Property, plant & equipment held for own use


Tangible assets which are intended for permanent use and property held by the undertaking for own use. It includes also property for own use under construction.




C0010–C0020/R0070


Investments (other than assets held for index–linked and unit–linked contracts)


This is the total amount of investments, excluding assets held for index–linked and unit–linked contracts.




C0010–C0020/R0080


Property (other than for own use)


Amount of the property, other than for own use. It includes also property under construction other than for own use.




C0010–C0020/R0090


Holdings in related undertakings, including participations


Participations as defined in Article 13(20) and 212 (2) and holdings in related undertakings in Article 212(1)(b) of Directive 2009/138/EC.
When part of the assets regarding participation and related undertakings refer to unit and index linked contracts, these parts shall be reported in ‘Assets held for index–linked and unit–linked contracts’ in C0010–C0020/R0220.




C0010–C0020/R0100


Equities


This is the total amount of equities, listed and unlisted.
With regard to ‘statutory accounts values’ column (C0020), where– the split between listed and unlisted is not available, this item shall reflect the sum.




C0010–C0020/R0110


Equities — listed


Shares representing corporations' capital, e.g. representing ownership in a corporation, negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC.
It shall exclude holdings in related undertakings, including participations.
With regard to ‘statutory accounts values’ column (C0020), where the split between listed and unlisted is not available, this item shall not be reported.




C0010–C0020/R0120


Equities — unlisted


Shares representing corporations' capital, e.g. representing ownership in a corporation, not negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC.
It shall exclude holdings in related undertakings, including participations.
With regard to ‘statutory accounts values’ column (C0020), where the split between listed and unlisted is not available, this item shall not be reported.




C0010–C0020/R0130


Bonds


This is the total amount of government bonds, corporate bonds, structured notes and collateralised securities.
With regard to ‘statutory accounts values’ column (C0020) — where the split of bonds is not available, this item shall reflect the sum.




C0010–C0020/R0140


Government Bonds


Bonds issued by public authorities, whether by central governments, supra–national government institutions, regional governments or local authorities and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States' central government and central banks denominated and funded in the domestic currency of that central government and the central bank, multilateral development banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or international organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee meets the requirements set out in Article 215 of Delegated Regulation (EU) 2015/35.
With regard to ‘statutory accounts values’ column (C0020), where the split between bonds, structured products and collateralised securities is not available, this item shall not be reported.




C0010–C0020/R0150


Corporate Bonds


Bonds issued by corporations
With regard to ‘statutory accounts values’ column (C0020), where– the split between bonds, structured products and collateralised securities is not available, this item shall not be reported.




C0010–C0020/R0160


Structured notes


Hybrid securities, combining a fixed income (return in a form of fixed payments) instrument with a series of derivative components. Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have embedded any categories of derivatives, including Credit Default Swaps (‘CDS’), Constant Maturity Swaps (‘CMS’), Credit Default Options (‘CDOp’). Assets under this category are not subject to unbundling.
With regard to ‘statutory accounts values’ column (C0020), where– the split between bonds, structured products and collateralised securities is not available, this item shall not be reported.




C0010–C0020/R0170


Collateralised securities


Securities whose value and payments are derived from a portfolio of underlying assets. Includes Asset Backed Securities (‘ABS’), Mortgage Backed securities (‘MBS’), Commercial Mortgage Backed securities (‘CMBS’), Collateralised Debt Obligations (‘CDO’), Collateralised Loan Obligations (‘CLO’), Collateralised Mortgage Obligations (‘CMO’)
With regard to ‘statutory accounts values’ column (C0020), where the split between bonds, structured products and collateralised securities is not available, this item shall not be reported.




C0010–C0020/R0180


Collective Investments Undertakings


Collective investment undertaking means an undertaking for collective investment in transferable securities (‘UCITS’) as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council or an alternative investment fund (AIF) as defined in Article 4(1)(a) of Directive 2011/61/EU of the European Parliament and of the Council.




C0010–C0020/R0190


Derivatives


A financial instrument or other contract with all three of the following characteristics:






(a)


Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange (‘FX’) rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’).










(b)


It requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors.










(c)


It is settled at a future date.




Solvency II value, only if positive, of the derivative as of the reporting date is reported here (in case of negative value, see R0790).




C0010–C0020/R0200


Deposits other than cash equivalents


Deposits other than cash equivalents that cannot be used to make payments until before a specific maturity date and that are not exchangeable for currency or transferable deposits without any kind of significant restriction or penalty.




C0010–C0020/R0210


Other investments


Other investments not covered already within investments reported above.




C0010–C0020/R0220


Assets held for index–linked and unit–linked contracts


Assets held for index–linked and unit–linked contracts (classified in line of business 31 as defined in Annex I of Delegated Regulation (EU) 2015/35).




C0010–C0020/R0230


Loans and mortgages


This is the total amount of loans and mortgages, i.e. financial assets created when undertakings lend funds, either with or without collateral, including cash pools.
With regard to ‘statutory accounts values’ column (C0020) — where the split of the split of loans & mortgages is not available, this item shall reflect the sum




C0010–C0020/R0240


Loans on policies


Loans made to policyholders, collateralised on policies (underlying technical provisions).
With regard to ‘statutory accounts values’ column (C0020), where– the split between loans on policies, loans on mortgages to individuals and other loans and mortgages is not available, this item shall not be reported.




C0010–C0020/R0250


Loans and mortgages to individuals


Financial assets created when creditors lend funds to debtors — individuals, with collateral or not, including cash pools.
With regard to ‘statutory accounts values’ column (C0020), where– the split between loans on policies, loans on mortgages to individuals and other loans and mortgages is not available, this item shall not be reported.




C0010–C0020/R0260


Other loans and mortgages


Financial assets created when creditors lend funds to debtors — others, not classifiable in item R0240 or R0250, with collateral or not, including cash pools.
With regard to ‘statutory accounts values’ column (C0020), where– the split between loans on policies, loans on mortgages to individuals and other loans and mortgages is not available, this item shall not be reported.




C0010–C0020/R0270


Reinsurance recoverables from:


This is the total amount of reinsurance recoverables. It corresponds to the amount of reinsurer share of technical provisions (including Finite reinsurance and SPV).




C0010–C0020/R0280


Non–life and health similar to non–life


Reinsurance recoverables in respect of technical provisions for non–life and health similar to non–life.
With regard to ‘statutory accounts values’ column (C0020), where the split between non–life excluding health and health similar to non–life is not available this item shall reflect the sum.




C0010–C0020/R0290


Non–life excluding health


Reinsurance recoverables in respect of technical provisions for non–life business, excluding technical provisions for health– similar to non –life




C0010–C0020/R0300


Health similar to non–life


Reinsurance recoverables in respect of technical provisions for health similar to non — life.




C0010–C0020/R0310


Life and health similar to life, excluding health and index–linked and unit–linked


Reinsurance recoverable in respect of technical provisions for life and health similar to life, excluding health and index–linked and unit–linked
With regard to ‘statutory accounts values’ column (C0020), where the split between life excluding health and index–linked and unit–linked and health similar to life is not available, this item shall reflect the sum.




C0010–C0020/R0320


Health similar to life


Reinsurance recoverables in respect of technical provisions for health–similar to life.




C0010–C0020/R0330


Life excluding health and index–linked and unit–linked


Reinsurance recoverables in respect of technical provisions for life business, excluding technical provisions health–similar to life techniques and technical provisions for index–linked and unit–linked.




C0010–C0020/R0340


Life index–linked and unit–linked


Reinsurance recoverables in respect of technical provisions for life index–linked and unit–linked business.




C0010–C0020/R0350


Deposits to cedants


Deposits relating to reinsurance accepted.




C0010–C0020/R0360


Insurance and intermediaries receivables


Amounts past–due for payment by policyholders, insurers, and other linked to insurance business, that are not included in cash–in flows of technical provisions.
It shall include receivables from reinsurance accepted.




C0010–C0020/R0370


Reinsurance receivables


Amounts past due by reinsurers and linked to reinsurance business that are not included in reinsurance recoverables.
It might include: the amounts past due from receivables from reinsurers that relate to settled claims of policyholders or beneficiaries; receivables from reinsurers in relation to other than insurance events or settled insurance claims, for example commissions.




C0010–C0020/R0380


Receivables (trade, not insurance)


Includes amounts receivables from employees or various business partners (not insurance–related), including public entities.




C0010–C0020/R0390


Own shares (held directly)


This is the total amount of own shares held directly by the undertaking.




C0010–C0020/R0400


Amounts due in respect of own fund items or initial fund called up but not yet paid in


Value of the amount due in respect of own fund items or initial fund called up but not yet paid in.




C0010–C0020/R0410


Cash and cash equivalents


Notes and coins in circulation that are commonly used to make payments, and deposits exchangeable for currency on demand at par and which are directly usable for making payments by cheque, draft, giro order, direct debit/credit, or other direct payment facility, without penalty or restriction.
Bank accounts shall not be netted off, thus only positive accounts shall be recognised in this item and bank overdrafts shown within liabilities unless where both legal right of offset and demonstrable intention to settle net exist.




C0010–C0020/R0420


Any other assets, not elsewhere shown


This is the amount of any other assets not elsewhere already included within balance Sheet items.




C0010–C0020/R0500


Total assets


This is the overall total amount of all assets.





Liabilities






C0010–C0020/R0510


Technical provisions — non–life


Sum of the technical provisions non–life.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of Minimum capital requirement (‘MCR’) calculation.
With regard to ‘statutory accounts values’ column (C0020), where the split of technical provisions for non –life between non — life (excluding health) and health (similar to non — life) is not possible, this item shall reflect the sum.




C0010–C0020/R0520


Technical provisions — non–life (excluding health)


This is the total amount of technical provisions for non — life business (excluding health).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0530


Technical provisions — non–life (excluding health) — technical provisions calculated as a whole


This is the total amount of technical provisions calculated as whole (replicable/hedgeable portfolio) for non — life business (excluding health).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0540


Technical provisions — non–life (excluding health) — Best estimate


This is the total amount of best estimate of technical provisions for non — life business (excluding health).
Best estimate shall be reported gross of reinsurance.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0550


Technical provisions — non–life (excluding health) — Risk margin


This is the total amount of risk margin of technical provisions for non — life business (excluding health).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010–C0020/R0560


Technical provisions — health (similar to non–life)


This is the total amount of technical provisions for health (similar to non — life).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0570


Technical provisions — health (similar to non–life) — technical provisions calculated as a whole


This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for health (similar to non–life).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0580


Technical provisions — health(similar to non –life) — Best estimate


This is the total amount of best estimate of technical provisions for health business (similar to non–life).
Best estimate shall be reported gross of reinsurance.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0590


Technical provisions — health (similar to non — life) — Risk margin


This is the total amount of risk margin of technical provisions for health business (similar to non–life).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010–C0020/R0600


Technical provisions — life (excluding index–linked and unit–linked)


Sum of the technical provisions life (excluding index–linked and unit–linked).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.
With regard to ‘statutory accounts values’ column (C0020), where the split of technical provisions life (excluding index — linked and unit — linked) between health (similar to life) and life (excluding health, index– linked and unit — linked) is not possible, this item shall reflect the sum.




C0010–C0020/R0610


Technical provisions — health (similar to life)


This is the total amount of technical provisions for health (similar to life) business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0620


Technical provisions — health (similar to life) — technical provisions calculated as a whole


This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for health (similar to life) business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0630


Technical provisions — health (similar to life) — Best estimate


This is the total amount of best estimate of technical provisions for health (similar to life) business.
Best estimate shall be reported gross of reinsurance.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0640


Technical provisions — health (similar to life) — Risk margin


This is the total amount of risk margin of technical provisions for health (similar to life) business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010–C0020/R0650


Technical provisions — life (excl. health and index–linked and unit–linked)


This is the total amount of technical provisions for life (excluding health and index — linked and unit — linked) business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0660


Technical provisions — life (excl. health and index–linked and unit–linked) — technical provisions calculated as a whole


This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for life (excluding health and index — linked and unit — linked) business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0670


Technical provisions — life (excl. health and index–linked and unit–linked) — Best estimate


This is the total amount of best estimate of technical provisions for life (excluding health and index — linked and unit — linked) business.
Best estimate shall be reported gross of reinsurance.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0680


Technical provisions — life (excl. health and index–linked and unit–linked) — Risk margin


This is the total amount of risk margin of technical provisions for life (excluding health and index — linked and unit — linked) business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010–C0020/R0690


Technical provisions — index–linked and unit–linked


This is the total amount of technical provisions for index — linked and unit — linked business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0700


Technical provisions — index–linked and unit–linked — technical provisions calculated as a whole


This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for index — linked and unit — linked business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0710


Technical provisions — index–linked and unit–linked — Best estimate


This is the total amount of best estimate of technical provisions for index — linked and unit — linked business.
Best estimate shall be reported gross of reinsurance
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0720


Technical provisions — index–linked and unit–linked — Risk margin


This is the total amount of risk margin of technical provisions for index — linked and unit — linked business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0020/R0730


Other technical provisions


Other technical provisions, as recognised by undertakings in their statutory accounts, in accordance with the local GAAP or IFRS.




C0010–C0020/R0740


Contingent liabilities


A contingent liability is defined as:






a)


a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non–occurrence of one or more uncertain future events not wholly within the control of the entity; or










b)


a present obligation that arises from past events even if:






(i)


it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or










(ii)


the amount of the obligation cannot be measured with sufficient reliability.








The amount of contingent liabilities recognised in the balance sheet shall follow the criteria set in Article 11 of the Delegated Regulation (EU) 2015/35.




C0010–C0020/R0750


Provisions other than technical provisions


Liabilities of uncertain timing or amount, excluding the ones reported under ‘Pension benefit obligations’.
The provisions are recognised as liabilities (assuming that a reliable estimate can be made) when they represent obligations and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations.




C0010–C0020/R0760


Pension benefit obligations


This is the total net obligations related to employees' pension scheme.




C0010–C0020/R0770


Deposits from reinsurers


Amounts (e.g. cash) received from reinsurer or deducted by the reinsurer according to the reinsurance contract.




C0010–C0020/R0780


Deferred tax liabilities


Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.




C0010–C0020/R0790


Derivatives


A financial instrument or other contract with all three of the following characteristics:






(a)


Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’).










(b)


It requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors.










(c)


It is settled at a future date.




Only derivative liabilities shall be reported on this row (i.e. derivatives with negative values as of the reporting date.) Derivatives assets shall be reported under C0010–C0020/R0190.
Undertakings which do not value derivatives in their Local GAAP do not need to provide a financial statements value.




C0010–C0020/R0800


Debts owed to credit institutions


Debts, such as mortgage and loans, owed to credit institutions, excluding bonds held by credit institutions (it is not possible for the undertaking to identify all the holders of the bonds that it issues) and subordinated liabilities. It This shall also include bank overdrafts.




C0010–C0020/R0810 (L20)


Financial liabilities other than debts owed to credit institutions


Financial liabilities including bonds issued by undertaking (held by credit institutions or not), structured notes issued by the undertaking itself and mortgage and loans due to other entities than credit institutions.
Subordinated liabilities shall not be included here.




C0010–C0020/R0820


Insurance and intermediaries payables


Amounts past due to policyholders, insurers and other business linked to insurance, but that are not technical provisions.
Includes amounts past due to (re)insurance intermediaries (e.g. commissions due to intermediaries but not yet paid by the undertaking).
Excludes loans & mortgages due to other insurance companies, if they only relate to financing and are not linked to insurance business (such loans and mortgages shall be reported as financial liabilities).
It shall include payables from reinsurance accepted.




C0010–C0020/R0830


Reinsurance payables


Amounts payable, past due to reinsurers (in particular current accounts) other than deposits linked to reinsurance business, that are not included in reinsurance recoverables.
Includes payables to reinsurers that relate to ceded premiums.




C0010–C0020/R0840


Payables (trade, not insurance)


This is the total amount trade payables, including amounts due to employees, suppliers, etc. and not insurance–related, parallel to receivables (trade, not insurance) on asset side; includes public entities.




C0010–C0020/R0850


Subordinated liabilities


Subordinated liabilities are debts which rank after other specified debts when undertaking is liquidated. This is the total of subordinated liabilities classified as Basic Own Funds and those that are not included in Basic Own Funds.
With regard to ‘statutory accounts values’ column (C0020), where the split between subordinated liabilities not in basic own funds and subordinated liabilities in basic own funds is not available, this item shall reflect the sum.




C0010–C0020/R0860


Subordinated liabilities not in Basic Own Funds


Subordinated liabilities are debts which rank after other specified debts when undertaking is liquidated. Other debts may be even more deeply subordinated. Only subordinated liabilities that are not classified in Basic Own Funds shall be presented here.
With regard to ‘statutory accounts values’ column (C0020), where the split between subordinated liabilities not in basic own funds and subordinated liabilities in basic own funds is not available, this item shall not be reported.




C0010–C0020/R0870


Subordinated liabilities in Basic Own Funds


Subordinated liabilities classified in Basic Own Funds.
With regard to ‘statutory accounts values’ column (C0020), where– the split between subordinated liabilities not in basic own funds and subordinated liabilities in basic own funds is not available, this item shall not be reported.




C0010–C0020/R0880


Any other liabilities, not elsewhere shown


This is the total of any other liabilities, not elsewhere already included in other Balance Sheet items.




C0010–C0020/R0900


Total liabilities


This is the overall total amount of all liabilities




C0010/R1000


Excess of assets over liabilities


This is the total of undertaking's excess of assets over liabilities, valued in accordance with Solvency II valuation basis. Value of the assets minus liabilities.




C0020/R1000


Excess of assets over liabilities
(statutory accounts value)


This is the total of excess of assets over liabilities of statutory accounts value column.





S.02.02 — Assets and liabilities by currency


General comment:

This section relates to annual submission of information for individual entities.
This template is to be filled in accordance to the Balance sheet (S.02.01). Valuation principles are laid down in Directive 2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency II Technical Standards and Guidelines.
This template is not required to be submitted if one single currency represents more than 90 % of assets and also of liabilities.
If submitted, information on the reporting currency shall always be reported regardless of the amount of assets and liabilities. Information reported by currency shall at least represent 90 % of the total assets and of the total liabilities. The remaining 10 % shall be aggregated. If a specific currency has to be reported for either assets or liabilities to comply with the 90 % rule then that currency shall be reported for both assets and liabilities.







 


ITEM


INSTRUCTIONS




C0010/R0010


Currencies


Identify the ISO 4217 alphabetic code of each currency to be reported.




C0020/R0020


Total value of all currencies — Investments (other than assets held for index–linked and unit–linked contracts)


Report the total value of the investments (other than assets held for index–linked and unit–linked contracts) for all currencies.




C0030/R0020


Value of the reporting currency — Investments (other than assets held for index–linked and unit–linked contracts)


Report the value of the investments (other than assets held for index–linked and unit–linked contracts) for the reporting currency.




C0040/R0020


Value of the remaining other currencies — Investments (other than assets held for index–linked and unit–linked contracts)


Report the total value of the investments (other than assets held for index–linked and unit–linked contracts) for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0020) and in the material currencies reported by currency (C0050/R0020).




C0050/R0020


Value of material currencies — Investments (other than assets held for index–linked and unit–linked contracts)


Report the value of the investments (other than assets held for index–linked and unit–linked contracts) for each of the currencies required to be reported separately.




C0020/R0030


Total value of all currencies — Other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts)


Report the total value of other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts) for all currencies.




C0030/R0030


Value of the reporting currency — Other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts)


Report the value of the other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts) for the reporting currency.




C0040/R0030


Value of remaining other currencies — Other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts)


Report the total value the other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts) for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0030) and in the currencies reported by currency (C0050/R0030).




C0050/R0030


Value of material currencies — Other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts)


Report the value of the other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts) for each of the currencies required to be reported separately.




C0020/R0040


Total value of all currencies — Assets held for index–linked and unit–linked contracts


Report the total value of the assets held for index–linked and unit–linked contracts for all currencies.




C0030/R0040


Value of the reporting currency — Assets held for index–linked and unit–linked contracts


Report the value of the assets held for index–linked and unit–linked contracts for the reporting currency.




C0040/R0040


Value of remaining other currencies — Assets held for index–linked and unit–linked contracts


Report the total value of the assets held for index–linked and unit–linked contracts for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0040) and in the currencies reported by currency (C0050/R0040).




C0050/R0040


Value of material currencies — Assets held for index–linked and unit–linked contracts


Report the value of the assets held for index–linked and unit–linked contracts for all currencies required to be reported separately.




C0020/R0050


Total value of all currencies — Reinsurance recoverables


Report the total value of the reinsurance recoverables for all currencies.




C0030/R0050


Value of the reporting currency — Reinsurance recoverables


Report the value of the reinsurance recoverables for the reporting currency.




C0040/R0050


Value of remaining other currencies — Reinsurance recoverables


Report the total value of the reinsurance recoverables for remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0050) and in the currencies reported by currency (C0050/R0050).




C0050/R0050


Value of material currencies — Reinsurance recoverables


Report the value of the Reinsurance recoverables for each of the currencies required to be reported separately.




C0020/R0060


Total value of all currencies — Deposits to cedants, insurance and intermediaries receivables and reinsurance receivables


Report the total value of the deposits to cedants, insurance and intermediaries receivables and reinsurance receivables for all currencies.




C0030/R0060


Value of the reporting currency — Deposits to cedants, insurance and intermediaries receivables and reinsurance receivables


Report the value of the deposits to cedants, insurance and intermediaries receivables and reinsurance receivables for the reporting currency.




C0040/R0060


Value of remaining other currencies — Deposits to cedants, insurance and intermediaries receivables and reinsurance receivables


Report the value of the deposits to cedants, insurance and intermediaries receivables and reinsurance receivables for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0060) and in the currencies reported by currency (C0050/R0060).




C0050/R0060


Value of material currencies — Deposits to cedants, insurance and intermediaries receivables and reinsurance receivables


Report the value of the deposits to cedants, insurance and intermediaries receivables and reinsurance receivables for each of the currencies required to be reported separately.




C0020/R0070


Total value of all currencies — Any other assets


Report the total value of any other assets for all currencies.




C0030/R0070


Value of the reporting currency — Any other assets


Report the value of any other assets for the reporting currency.




C0040/R0070


Value of remaining other currencies — Any other assets


Report the total value of any other assets for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0070) and in the currencies reported by currency (C0050/R0070).




C0050/R0070


Value of material currencies — Any other assets


Report the value of any other assets for each of the currencies required to be reported separately.




C0020/R0100


Total value of all currencies — Total assets


Report the total value of the total assets for all currencies.




C0030/R0100


Value of the reporting currency — Total assets


Report the value of total assets for the reporting currency.




C0040/R0100


Value of remaining other currencies — Total assets


Report the value of total assets for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0100) and in the currencies reported by currency (C0050/R0100).




C0050/R0100


Value of material currencies — Total assets


Report the value of total assets for each of the currencies required to be reported separately.




C0020/R0110


Total value of all currencies — Technical provisions (excluding index–linked and unit–linked contracts)


Report the total value of the technical provisions (excl. index–linked and unit–linked contracts) for all currencies.




C0030/R0110


Value of the reporting currency — Technical provisions (excluding index–linked and unit–linked contracts)


Report the value of the technical provisions (excl. index–linked and unit–linked contracts) for the reporting currency




C0040/R0110


Value of remaining other currencies — Technical provisions (excluding index–linked and unit–linked contracts)


Report the total value of the technical provisions (excl. index–linked and unit–linked contracts) for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0110) and in the currencies reported by currency (C0050/R0110).




C0050/R0110


Value of material currencies — Technical provisions (excluding index–linked and unit–linked contracts)


Report the value of the Technical provisions (excl. index–linked and unit–linked contracts) for each of the currencies required to be reported separately




C0020/R0120


Total value of all currencies — Technical provisions — index–linked and unit–linked contracts


Report the total value of the technical provisions — index–linked and unit–linked contracts for all currencies.




C0030/R0120


Value of the reporting currency — Technical provisions — index–linked and unit–linked contracts


Report the value of the technical provisions — index–linked and unit–linked contracts for the reporting currency.




C0040/R0120


Value of remaining other currencies — Technical provisions — index–linked and unit–linked contracts


Report the value of the technical provisions — index–linked and unit–linked contracts for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0120) and in the currencies reported by currency (C0050/R0120).




C0050/R0120


Value of material currencies — Technical provisions — index–linked and unit–linked contracts


Report the value of the technical provisions — index–linked and unit–linked contracts for each of the currencies required to be reported separately.




C0020/R0130


Total value of all currencies — Deposits from reinsurers and insurance, intermediaries and reinsurance payables


Report the total value of the deposits from reinsurers and insurance, intermediaries and reinsurance payables for all currencies.




C0030/R0130


Value of the reporting currency — Deposits from reinsurers and insurance, intermediaries and reinsurance payables


Report the value of the deposits from reinsurers and insurance, intermediaries and reinsurance payables for the reporting currency.




C0040/R0130


Value of remaining other currencies — Deposits from reinsurers and insurance, intermediaries and reinsurance payables


Report the value of the deposits from reinsurers and insurance, intermediaries and reinsurance payables for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0130) and in the currencies reported by currency (C0050/R0130).




C0050/R0130


Value of material currencies — Deposits from reinsurers and insurance, intermediaries and reinsurance payables


Report the value of the deposits from reinsurers and insurance, intermediaries and reinsurance payables for each of the currencies required to be reported separately.




C0020/R0140


Total value of all currencies — Derivatives


Report the total value of the derivatives for all currencies.




C0030/R0140


Value of the reporting currency — Derivatives


Report the value of the derivatives for the reporting currency.




C0040/R0140


Value of remaining other currencies — Derivatives


Report the total value of the derivatives for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0140) and in the currencies reported by currency (C0050/R0140).




C0050/R0140


Value of material currencies — Derivatives


Report the value of the derivatives for each of the currency required to be reported separately.




C0020/R0150


Total value of all currencies — Financial liabilities


Report the total value of the financial liabilities for all currencies.




C0030/R0150


Value of the reporting currency — Financial liabilities


Report the value of the financial liabilities for the reporting currency.




C0040/R0150


Value of remaining other currencies — Financial liabilities


Report the total value of the financial liabilities for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0150) and in the currencies reported by currency (C0050/R0150).




C0050/R0150


Value of material currencies — Financial liabilities


Report the value of the financial liabilities for each of the currencies required to be reported separately.




C0020/R0160


Total value of all currencies — Contingent liabilities


Report the total value of the Contingent liabilities for all currencies.




C0030/R0160


Value of the reporting currency — Contingent liabilities


Report the value of the contingent liabilities for the reporting currency.




C0040/R0160


Value of remaining other currencies — Contingent liabilities


Report the total value of the contingent liabilities for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0160) and in the currencies reported by currency (C0050/R0160).




C0050/R0160


Value of material currencies — Contingent liabilities


Report the value of the contingent liabilities for each of the currencies required to be reported separately




C0020/R0170


Total value of all currencies — Any other liabilities


Report the total value of any other liabilities for all currencies.




C0030/R0170


Value of the reporting currency — Any other liabilities


Report the value of any other liabilities for the reporting currency.




C0040/R0170


Value of remaining other currencies — Any other liabilities


Report the total value of any other liabilities for remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0170) and in the currencies reported by currency (C0050/R0170).




C0050/R0170


Value of material currencies — Any other liabilities


Report the value of any other liabilities for each of the currencies required to be reported separately.




C0020/R0200


Total value of all currencies — Total liabilities


Report the total value of the total liabilities for all currencies.




C0030/R0200


Value of the reporting currency — Total liabilities


Report the value of total liabilities for the reporting currency.




C0040/R0200


Value of remaining other currencies — Total liabilities


Report the total value of total liabilities for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0200) and in the currencies reported by currency (C0050/R0200).




C0050/R0200


Value of material currencies — Total liabilities


Report the value of total liabilities for each of the currency required to be reported separately.





S.03.01 — Off–balance sheet items — General


General comments:

This section relates to annual submission of information for individual entities.
This section includes the information referring to off–balance sheet items and the maximum and solvency II value of contingent liabilities in Solvency II balance sheet.
As regards the Solvency II value, the instructions define the items from a recognition perspective. Valuation principles are laid down in Directive 2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency II Technical Standards and Guidelines.
Guarantees require the issuer to make specified payments to reimburse the holder for a loss it incurs if a specified debtor fails to make payment when due under the original or modified terms of a debt instrument. These guarantees can have various legal forms, such as financial guarantees, letters of credit, credit default contracts. These items shall not include guarantees stemming from insurance contracts, which are recognised in technical provisions.
A contingent liability is defined as:






a)


a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non–occurrence of one or more uncertain future events not wholly within the control of the entity; or










b)


a present obligation that arises from past events even if:






i.


it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or










ii.


the amount of the obligation cannot be measured with sufficient reliability.








Collateral is an asset with a monetary value or a commitment that secure the lender against the defaults of the borrower.
The guarantees listed in this template are not reported in S.03.02 and S.03.03. This means that only limited guarantees are to be reported in this template.







 


ITEM


INSTRUCTIONS




C0010/R0010


Maximum value — Guarantees provided by the undertaking, including letters of credit


Sum of all possible cash out–flows related to guarantees if events triggering guarantees were all to happen in relation to guarantees provided by the undertaking to another party. It includes cash–flows related to letter of credit.
In case any guarantee is also identified as contingent liability under R0310, the maximum amount shall also be included in this row.




C0010/R0020


Maximum value — Guarantees provided by the undertaking, including letters of credit, of which, guarantees, including letters of credit provided to other undertakings of the same group


Part of C0010/R0010 related to guarantees, including letters of credit, provided to other undertakings of the same group.




C0020/R0010


Value of guarantee/collateral/contingent liabilities — Guarantees provided by the undertaking, including letters of credit


Solvency II value of the guarantees provided by the undertaking, including letters of credit




C0020/R0020


Value of guarantee/collateral/contingent liabilities — Guarantees provided by the undertaking, including letters of credit, of which, guarantees, including letters of credit provided to other undertakings of the same group


Part of C0020/R0010 related guarantees, including letters of credit provided to other undertakings of the same group.




C0010/R0030


Maximum value — Guarantees received by the undertaking, including letters of credit


Sum of all possible cash in–flows related to guarantees if events triggering guarantees were all to happen in relation to guarantees received by the undertaking from another party to guarantee the payment of the liabilities due by the undertaking (includes letter of credit, undrawn committed borrowing facilities).




C0010/R0040


Maximum value — Guarantees received by the undertaking, including letters of credit, of which, guarantees, including letters of credit received from other undertakings of the same group


Part of C0010/R0030 related to guarantees, including letters of credit received from other undertakings of the same group.




C0020/R0030


Value of guarantee/collateral/contingent liabilities — Guarantees received by the undertaking, including letters of credit


Solvency II value of the guarantees received by the undertaking, including letters of credit.




C0020/R0040


Value of guarantee/collateral/contingent liabilities — Guarantees received by the undertaking, including letters of credit, of which, guarantees, including letters of credit received from other undertakings of the same group


Part of C0020/R0030 related to guarantees, including letters of credit received from other undertakings of the same group.




C0020/R0100


Value of guarantee/collateral/contingent liabilities –Collateral held for loans made or bonds purchased


Solvency II value of the collaterals held for loans made or bonds purchased.




C0020/R0110


Value of guarantee/collateral/contingent liabilities –Collateral held for derivatives


Solvency II value of the collaterals held for derivatives.




C0020/R0120


Value of guarantee/collateral/contingent liabilities — Assets pledged by reinsurers for ceded technical provisions


Solvency II value of the assets pledged by reinsurers for ceded technical provisions.




C0020/R0130


Value of guarantee/collateral/contingent liabilities — Other collateral held


Solvency II value of other collaterals held.




C0020/R0200


Value of guarantee/collateral/contingent liabilities –Total collateral held


Total Solvency II value of the collaterals held.




C0030/R0100


Value of assets for which collateral is held — Collateral held for loans made or bonds purchased


Solvency II value of the assets for which the collateral for loans made or bonds purchased is held.




C0030/R0110


Value of assets for which collateral is held — Collateral held for derivatives


Solvency II value of the assets for which the collateral for derivatives is held.




C0030/R0120


Value of assets for which collateral is held — Assets pledged by reinsurers for ceded technical provisions


Solvency II value of the assets for which the collateral on assets pledged by reinsurers for ceded technical provisions is held.




C0030/R0130


Value of assets for which collateral is held — Other collateral held


Solvency II value of the assets for which the other collateral is held.




C0030/R0200


Value of assets for which collateral is held — Total collateral held


Total Solvency II value of the assets for which the total collateral is held.




C0020/R0210


Value of guarantee/collateral/contingent liabilities — Collateral pledged for loans received or bonds issued


Solvency II value of the collaterals pledged for loans received or bonds issued.




C0020/R0220


Value of guarantee/collateral/contingent liabilities — Collateral pledged for derivatives


Solvency II value of the collaterals pledged for derivatives.




C0020/R0230


Value of guarantee/collateral/contingent liabilities — Assets pledged to cedants for technical provisions (reinsurance accepted)


Solvency II value of the assets pledged to cedants for technical provisions (reinsurance accepted).




C0020/R0240


Value of guarantee/collateral/contingent liabilities — Other collateral pledged


Solvency II value of the collateral pledged for other collateral.




C0020/R0300


Value of guarantee/collateral/contingent liabilities — Total collateral pledged


Total Solvency II value of the collateral pledged.




C0040/R0210


Value of liabilities for which collateral is pledged — Collateral pledged for loans received or bonds issued


Solvency II value of the liabilities for which the collateral for loans received or bonds issued is pledged.




C0040/R0220


Value of liabilities for which collateral is pledged — Collateral pledged for derivatives


Solvency II value of the liabilities for which the collateral for derivatives is pledged.




C0040/R0230


Value of liabilities for which collateral is pledged — Assets pledged to cedants for technical provisions (reinsurance accepted)


Solvency II value of the liabilities for which the assets are pledged to cedants for technical provisions (reinsurance accepted).




C0040/R0240


Value of liabilities for which collateral is pledged — Other collateral pledged


Solvency II value of the liabilities for which other collateral is pledged.




C0040/R0300


Value of liabilities for which collateral is pledged — Total collateral pledged


Total Solvency II value of the liabilities for which the collateral is pledged.




C0010/R0310


Maximum value — Contingent liabilities not in Solvency II Balance Sheet


Maximum possible value, regardless of their probability (i.e. future cash out–flows required to settle the contingent liability over the lifetime of that contingent liability, discounted at the relevant risk–free interest rate term structure) of contingent liabilities that are not included in those valued in Solvency II Balance Sheet (item C0010/R0740 of S.02.01).
This shall relate to contingent liabilities that are not material.
This amount shall include guarantees reported in R0010 if considered as contingent liabilities.




C0010/R0320


Maximum value — Contingent liabilities not in Solvency II Balance Sheet, of which contingent liabilities toward entities of the same group


Part of C0010/R0310 related to contingent liabilities toward entities of the same group.




C0010/R0330


Maximum value — Contingent liabilities in Solvency II Balance Sheet


Maximum possible value, regardless of their probability (i.e. future cash out– flows required to settle the contingent liability over the lifetime of that contingent liability, discounted at the relevant risk–free interest rate term structure) of contingent liabilities that are valued in Solvency II Balance Sheet as defined in Article 11 of the Delegated Regulation (EU) 2015/35.




C0010/R0400


Maximum value — Total Contingent liabilities


Total maximum possible value regardless of their probability (i.e. future cash flows required to settle the contingent liability over the lifetime of that contingent liability, discounted at the relevant risk–free interest rate term structure) of contingent liabilities..




C0020/R0310


Value of guarantee/collateral/contingent liabilities — Contingent liabilities not in Solvency II Balance Sheet


Solvency II value of the contingent liabilities not in Solvency II Balance Sheet.




C0020/R0330


Value of guarantee/collateral/contingent liabilities — Contingent liabilities in Solvency II Balance Sheet


Solvency II value of the contingent liabilities in Solvency II Balance Sheet. This value shall only be reported in relation to contingent liabilities for which a value in item C0010/R0330 in S.03.01 was reported.
If this value is lower than C0010/R0740 in S.02.01 an explanation shall be provided in the narrative reporting.





S.03.02 — Off Balance–sheet items — list of unlimited guarantees received


General comments:

This section relates to annual submission of information for individual entities.
As regards the Solvency II value, the instructions define the items from a recognition perspective. Valuation principles are laid down in Directive 2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency II Technical Standards and Guidelines.
Unlimited guarantees refer to guarantees with unlimited amount, regardless of the date being limited or unlimited.
The guarantees listed in this template are not reported in S.03.01.







 


ITEM


INSTRUCTIONS




C0010


Code of guarantee


Code of guarantee received. This number, attributed by the undertaking, must be unique and consistent over time. It shall not be reused for other guarantees.




C0020


Name of provider of guarantee


Identification of the name of the provider of the guarantee




C0030


Code of provider of guarantee


Identification code of provider using the Legal Entity Identifier (LEI) if available.
If not available this item shall not be reported.




C0040


Type of code of provider of guarantee


Identification of the code used for the ‘Code of provider of guarantee’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0050


Provider of guarantee belonging to the same group


Indication if provider of the guarantee belongs to the same group as the undertaking.
One of the options in the following closed list shall be used:






 


1 — Belonging to the same group










 


2 — Not belonging to the same group








C0060


Triggering event(s) of guarantee


Identify the triggering event. One of the options in the following closed list shall be used:






 


1 — Bankruptcy filing International Swaps and Derivatives Association (‘ISDA’) credit event










 


2 — Downgrading by a rating agency










 


3 — Fall of SCR below a threshold but higher than 100 %










 


4 — Fall of MCR below a threshold but higher than 100 %










 


5 — Breach of SCR










 


6 — Breach of MCR










 


7 — Non–payment of a contractual obligation










 


8 — Fraud










 


9 — Breach of contractual obligation linked with the disposal of assets










 


10 — Breach of contractual obligation linked with the acquisition of assets










 


0 — Other








C0070


Specific triggering event (s) of guarantee


Description of the triggering event in case undertakings selected ‘0 — Other’ for item C0060 ‘Triggering event(s) of guarantee’.




C0080


Effective date of guarantee


Identify the ISO 8601 (yyyy–mm–dd) code of the starting date of the coverage of the contract.




C0090


Ancillary Own Funds


Indication if the guarantee is classified as Ancillary Own Fund and is presented in the following items of S.23.01:






—


Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC (C0010/R0340)










—


Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC (C0010/R0350)




One of the options in the following closed list shall be used:






 


1 — Ancillary own fund










 


2 — Not an ancillary own fund









S.03.03 — Off Balance–sheet items — List of unlimited guarantees provided by the undertaking


General comments:

This section relates to annual submission of information for individual entities.
As regards the Solvency II value, the instructions define the items from a recognition perspective. Valuation principles are laid down in Directive 2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency II Technical Standards and Guidelines.
Unlimited guarantees refer to guarantees with unlimited amount, regardless of the date being limited or unlimited.
The guarantees listed in this template are not reported in S.03.01.







 


ITEM


INSTRUCTIONS




C0010


Code of guarantee


Code of guarantee provided. This number, attributed by the undertaking, must be unique and consistent over time. It shall not be reused for other guarantees.




C0020


Name of receiver of guarantee


Identification of the name of the receiver of the guarantee.




C0030


Code of receiver of guarantee


Identification code of receiver of guarantee using the using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported.




C0040


Type of code of receiver of guarantee


Identification of the code used for the ‘code of receiver of guarantee’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0050


Receiver of guarantee belonging to the same group


Indication if the receiver of the guarantee belongs to the same group as undertaking.
One of the options in the following closed list shall be used:






 


1 — Belonging to the same group










 


2 — Not belonging to the same group








C0060


Triggering event(s) of guarantee


List of triggering events. One of the options in the following closed list shall be used:






 


1 — Bankruptcy filing ISDA credit event










 


2 — Downgrading by a rating agency










 


3 — Fall of SCR below a threshold but higher than 100 %










 


4 — Fall of MCR below a threshold but higher than 100 %










 


5 — Breach of SCR










 


6 — Breach of MCR










 


7 — Non–payment of a contractual obligation










 


8 — Fraud










 


9 — Breach of contractual obligation linked with the disposal of assets










 


10 — Breach of contractual obligation linked with the acquisition of assets










 


0 — Other








C0070


Estimation of the maximum value of guarantee


Sum of all possible cash flows if events triggering guarantees were all to happen in relation to guarantees provided by the undertaking to another party




C0080


Specific triggering event(s) of guarantee


Description of the triggering event in case undertakings selected ‘0 — Other’ for item C0060 ‘Triggering event(s) of guarantee’




C0090


Effective date of guarantee


Identify the ISO 8601 (yyyy–mm–dd) code of the date indicating the start of the guarantee being valid.





S.04.01 — Activity by country


General comments:

This section relates to annual submission of information for individual entities.
This template is to be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP. It shall however be fulfilled using the lines of business as defined in Annex I to Delegated Regulation (EU) 2015/35. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re–valuation is required.
When the insurance and reinsurance undertaking has business outside the home–country information shall be reported distinguishing between the home country, each of the other countries belonging to the European Economic Area and material non–EEA countries;






a)


The information in relation to EEA countries shall cover the following:






i.


Business underwritten by the undertaking in the country where it is established;










ii.


Business underwritten by the undertaking under freedom to provide services (‘FPS’) in other EEA members;










iii.


Business underwritten by each EEA branch in the country where they are established;










iv.


Business underwritten by each EEA branch under freedom to provide services in other EEA members;










v.


Premiums written in the country under freedom to provide services by the undertaking or any of the undertaking's EEA branches;














b)


Material non–EEA shall be reported when needed to report at least 90 % of the gross written premiums or if gross written premiums of a non–EEA country are higher than 5 % of the total gross written premiums;










c)


The information not reported by non–EEA country shall be reported as a sum. The localisation of business by country shall depend on where the business is underwritten, meaning that the business performed by a branch under FPS shall be reported under the country where the branch is established.




Information shall include direct business and accepted reinsurance business and be presented gross, without deduction of reinsurance ceded.







 


ITEM


INSTRUCTIONS




Z0010


Line of Business


Identification of the line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, reported. The following closed list shall be used:






 


1 — Medical expense insurance










 


2 — Income protection insurance










 


3 — Workers' compensation insurance










 


4 — Motor vehicle liability insurance










 


5 — Other motor insurance










 


6 — Marine, aviation and transport insurance










 


7 — Fire and other damage to property insurance










 


8 — General liability insurance










 


9 — Credit and suretyship insurance










 


10 — Legal expenses insurance










 


11 — Assistance










 


12 — Miscellaneous financial loss










 


13 — Proportional medical expense reinsurance










 


14 — Proportional income protection reinsurance










 


15 — Proportional workers' compensation reinsurance










 


16 — Proportional motor vehicle liability reinsurance










 


17 — Proportional other motor reinsurance










 


18 — Proportional marine, aviation and transport reinsurance










 


19 — Proportional fire and other damage to property reinsurance










 


20 — Proportional general liability reinsurance










 


21 — Proportional credit and suretyship reinsurance










 


22 — Proportional legal expenses reinsurance










 


23 — Proportional assistance reinsurance










 


24 — Proportional miscellaneous financial loss reinsurance










 


25 — Non–proportional health reinsurance










 


26 — Non–proportional casualty reinsurance










 


27 — Non–proportional marine, aviation and transport reinsurance










 


28 — Non–proportional property reinsurance










 


29 — Health insurance










 


30 — Insurance with profit participation










 


31 — Index–linked and unit–linked insurance










 


32 — Other life insurance










 


33 — Annuities stemming from non–life insurance contracts and relating to health insurance obligations










 


34 — Annuities stemming from non–life insurance contracts and relating to insurance obligations other than health insurance obligations










 


35 — Health reinsurance










 


36 — Life reinsurance








C0010


Undertaking — Business underwritten in the home country, by the undertaking


Amount of business underwritten in the home country, by the undertaking.
This excludes the business underwritten by branches and it excludes the business underwritten through FPS, by the undertaking in the EEA countries different from the home country.




C0020


Undertaking — Business underwritten through FPS, by the undertaking in the EEA countries different from the home country


Business underwritten through FPS, by the undertaking in the EEA countries different from the home country.
This excludes the business underwritten by branches.




C0030


Undertaking — Business underwritten through FPS in the home country, by any EEA branch


Business underwritten through FPS in the home country, by any EEA branch




C0040


All EEA members — Total business underwritten by all EEA branches in the country where they are established


Total of business underwritten by EEA branches in the country where they are established.
This shall be the sum of C0080 for all branches.




C0050


All EEA members — Total business underwritten through FPS, by all EEA branches


Total of business underwritten through FPS by EEA branches in countries of EEA where they are not established.
This shall be the sum of C0090 for all branches.




C0060


All EEA members — Total of the business underwritten through FPS by the undertaking and all EEA branches


Total of business underwritten through FPS by the undertaking and all EEA branches in EEA countries where they are not established.
This shall be the sum of C0100 for all branches.




C0070


Total business underwritten by all non–EEA branches


Amount of the business underwritten by all non–EEA branches.




C0080


By EEA member — Business underwritten in the considered country, by the EEA branch established in this country


Amount of business underwritten in the country, by the EEA branch that is established in this country.




C0090


By EEA member — Business underwritten through FPS, by the EEA branch established in the considered country


Amount of business underwritten through FPS, by the EEA branch in the EEA countries where it is not established.




C0100


By EEA member — Business underwritten in the considered country through FPS, by the undertaking or any EEA branch


Amount of business underwritten through FPS, by the undertaking or any EEA branch in the considered country.
This column shall be reported in relation to all EEA countries were the undertaking or any branch does business through FPS, except for the home country. In this latter case the relevant amount shall be reported in C0030.




C0110


By material non–EEA member — Business underwritten by material non–EEA country branches


Amount of business underwritten by material non–EEA country branches in the country where it is established.




R0010/C0080


Country


ISO 3166–1 alpha–2 code of the EEA member where branch is established.




R0010/C0090


By EEA member — Country


ISO 3166–1 alpha–2 code of the EEA member where the branch is established




R0010/C0100


By EEA member — Country


ISO 3166–1 alpha–2 code of the EEA member where FPS is done




R0010/C0110


By material non–EEA member — Country


ISO 3166–1 alpha–2 code of the non–EEA member where branch is established




R0020


Premiums written


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




R0030


Claims incurred


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts.
This shall exclude claims management expenses.




R0040


Commissions


Acquisition expenses incurred, including renewal expenses, which can be identified at the level of individual insurance contract and have been incurred because the undertaking has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs.
For reinsurance undertakings, definition shall be applied mutatis mutandis.





S.04.02 — Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liability


General comments:

This section relates to annual submission of information for individual entities.
This template is to be reported according to Article 159 of directive 2009/138/EC and addresses only direct business.
Information shall be reported in relation to freedom to provide services performed by the undertaking and by EEA country, identifying separately the business performed by branch and through freedom to provide services.







 


ITEM


INSTRUCTIONS




C0010/R0010
…


Country


ISO 3166–1 alpha–2 code of the EEA member where the branch is located




C0010/R0020


Undertaking — FPS — Frequency of claims for Motor Vehicle Liability (except carrier's liability)


Number of claims, in relation to the business performed by the undertaking through freedom to provide services, incurred with regard to class 10 in Part A of Annex I of Solvency II Directive (except carrier's liability), over the average insured vehicles in the reporting period. The average insured vehicles correspond to the mean between the number of insured vehicles at the end of the reporting year and the number of insured vehicles at the end of the year before the reporting year. Claims without any incurred amounts shall not be taken into account.




C0010/R0030


Undertaking — FPS — Average cost of claims for Motor Vehicle Liability (except carrier's liability)


Average of claims incurred, in relation to the business performed by the undertaking through freedom to provide services, with regard to class 10 in Part A of Annex I of Solvency II Directive (except carrier's liability), measured as amount of claims incurred divided by the number of claims incurred. Claims without any incurred amounts shall not be taken into account.




C0020/R0020
…


Branch — Frequency of claims for Motor Vehicle Liability (except carrier's liability)


Number of claims, for each branch in relation to the business performed in the country where the branch is established, incurred with regard to class 10 in Part A of Annex I of Solvency II Directive (except carrier's liability), over the average insured vehicles in the reporting period. The average insured vehicles correspond to the mean between the number of insured vehicles at the end of the reporting year and the number of insured vehicles at the end of the year before the reporting year. Claims without any incurred amounts shall not be taken into account.




C0030/R0020
…


FPS — Frequency of claims for Motor Vehicle Liability (except carrier's liability)


Number of claims, for each branch in relation to the business performed through freedom to provide services, incurred with regard to class 10 in Part A of Annex I of Solvency II Directive (except carrier's liability), over the average insured vehicles in the reporting period. The average insured vehicles correspond to the mean between the number of insured vehicles at the end of the reporting year and the number of insured vehicles at the end of the year before the reporting year. Claims without any incurred amounts shall not be taken into account.




C0020/R0030
…


Branch — Average cost of claims for Motor Vehicle Liability (except carrier's liability)


Average of claims incurred, for each branch in relation to the business performed in the country where the branch is established, with regard to class 10 in Part A of Annex I of Solvency II Directive (except carrier's liability), measured as amount of claims incurred divided by the number of claims incurred. Claims without any incurred amounts shall not be taken into account.




C0030/R0030
…


FPS — Average cost of claims for Motor Vehicle Liability (except carrier's liability)


Average of claims incurred, for each branch in relation to the business performed through freedom to provide services, with regard to class 10 in Part A of Annex I of Solvency II Directive (except carrier's liability), measured as amount of claims incurred divided by the number of claims incurred. Claims without any incurred amounts shall not be taken into account.





S.05.01 — Premiums, claims and expenses by line of business


General comments

This section relates to quarterly and annual submission of information for individual entities.
This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but using Solvency II lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re–valuation is required. The template is based on a year–to–date basis.
For quarterly reporting administrative expenses, investment management expenses, acquisition expenses, overhead expenses shall be presented aggregated.







 


ITEM


INSTRUCTIONS





Non–life insurance and reinsurance obligations






C0010 to C0120/R0110


Premiums written — Gross — Direct Business


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0010 to C0120/R0120


Premiums written — Gross — Proportional reinsurance accepted


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0130 to C0160/R0130


Premiums written — Gross — Non proportional reinsurance accepted


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0010 to C0160/R0140


Premiums written — Reinsurers' share


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0010 to C0160/R0200


Premiums written — Net


Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0010 to C0120/R0210


Premiums earned — Gross — Direct business


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance business.




C0010 to C0120/R0220


Premiums earned — Gross — Proportional reinsurance accepted


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business.




C0130 to C0160/R0230


Premiums earned — Gross — Non proportional reinsurance accepted


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business.




C0010 to C0160/R0240


Premiums earned — reinsurers' share


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums.




C0010 to C0160/R0300


Premiums earned — Net


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0010 to C0120/R0310


Claims incurred Gross — Direct business


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from direct business.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0010 to C0120/R0320


Claims incurred Gross — Proportional reinsurance accepted


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from the gross proportional reinsurance accepted.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0130 to C0160/R0330


Claims incurred — Gross — Non proportional reinsurance accepted


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from the gross non proportional reinsurance accepted.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0010 to C0160/R0340


Claims incurred — Reinsurers' share


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: it is the reinsurer's share in the sum of the claims paid and the change in the provision for claims during the financial year.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0010 to C0160/R0400


Claims incurred — Net


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0010 to C0120/R0410


Changes in other technical provisions — Gross — Direct business


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross direct business.




C0010 to C0120/R0420


Changes in other technical provisions — Gross — Proportional reinsurance accepted


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross proportional reinsurance accepted.




C0130 to C0160/R0430


Changes in other technical provisions — Gross — Non– proportional reinsurance accepted


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross non– proportional reinsurance accepted.




C0010 to C0160/R0440


Changes in other technical provisions — Reinsurers' share


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the amounts ceded to reinsurers.




C0010 to C0160/R0500


Changes in other technical provisions — Net


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: the net amount of changes in other technical provisions represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0010 to C0160/R0550


Expenses incurred


All technical expenses incurred by the undertaking during the reporting period, on accrual basis.




C0010 to C0120/R0610


Administrative expenses — Gross — direct business


Administrative expenses incurred by the undertaking during the financial year, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the gross direct business.




C0010 to C0120/R0620


Administrative expenses — Gross — Proportional reinsurance accepted


Administrative expenses incurred by the undertaking during the reporting period, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the gross proportional reinsurance accepted.




C0130 to C0160/R0630


Administrative expenses — Gross — non proportional reinsurance accepted


Administrative expenses incurred by the undertaking during the reporting period, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the gross non proportional reinsurance accepted.




C0010 to C0160/R0640


Administrative expenses — reinsurers' share


Administrative expenses incurred by the undertaking during the reporting period, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the reinsurer's share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0010 to C0160/R0700


Administrative expenses — Net


Administrative expenses incurred by the undertaking during the reporting period, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The net administrative expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0010 to C0120/R0710


Investment management expenses — Gross — direct business


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of record keeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the gross direct business.




C0010 to C0120/R0720


Investment management expenses — Gross — proportional reinsurance accepted


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the gross proportional reinsurance accepted.




C0130 to C0160/R0730


Investment management expenses — Gross — non proportional reinsurance accepted


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the gross non proportional reinsurance accepted.




C0010 to C0160/R0740


Investment management expenses — reinsurers' share


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the reinsurers' share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0010 to C0160/R0800


Investment management expenses — Net


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the net investment management expenses.
The net investment management expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0010 to C0120/R0810


Claims management expenses– Gross — direct business


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The amount relates to the gross direct business.
This shall include the movement in provisions in claims management expenses.




C0010 to C0120/R0820


Claims management expenses — Gross — Proportional reinsurance accepted


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The amount relates to the gross proportional reinsurance accepted.
This shall include the movement in provisions in claims management expenses.




C0130 to C0160/R0830


Claims management expenses — Gross — Non–proportional reinsurance accepted


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The amount relates to the gross non proportional reinsurance accepted.
This shall include the movement in provisions in claims management expenses.




C0010 to C0160/R0840


Claims management expenses — Reinsurers' share


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The amount relates to the reinsurers' share.
This shall include the movement in provisions in claims management expenses.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0010 to C0160/R0900


Claims management expenses — Net


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The net claims management expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
This shall include the movement in provisions in claims management expenses.




C0010 to C0120/R0910


Acquisition expenses — Gross — direct business


Acquisition expenses include expenses, including renewal expenses, which can be identified at the level of individual insurance contract and have been incurred because the undertaking has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The amount relates to the gross direct business.




C0010 to C0120/R0920


Acquisition expenses — Gross — Proportional reinsurance accepted


Acquisition expenses include expenses, including renewal expenses, which can be identified at the level of individual insurance contract and have been incurred because the undertaking has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The amount relates to the gross proportional reinsurance accepted.




C0130 to C0160/R0930


Acquisition expenses — Gross — Non proportional reinsurance accepted


Acquisition expenses include expenses, including renewal expenses, which can be identified at the level of individual insurance contract and have been incurred because the undertaking has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The amount relates to the non–proportional reinsurance accepted.




C0010 to C0160/R0940


Acquisition expenses — Reinsurers' share


Acquisition expenses include expenses, including renewal expenses, which can be identified at the level of individual insurance contract and have been incurred because the undertaking has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The amount relates to the reinsurers' share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0010 to C0160/R1000


Acquisition expenses — Net


Acquisition expenses include expenses, including renewal expenses, which can be identified at the level of individual insurance contract and have been incurred because the undertaking has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The net claims management expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0010 to C0120/R1010


Overhead expenses — Gross — direct business


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The amount relates to the gross direct business.




C0010 to C0120/R1020


Overhead expenses — Gross — Proportional reinsurance accepted


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The amount relates to the gross proportional reinsurance accepted.




C0130 to C0160/R1030


Overhead expenses — Gross — Non proportional reinsurance accepted


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The amount relates to the gross — non proportional reinsurance accepted.




C0010 to C0160/R1040


Overhead expenses — Reinsurers' share


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The amount relates to the reinsurers' share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0010 to C0160/R1100


Overhead expenses — Net


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The net overhead expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0200/R0110–R1100


Total


Total for different items for all Lines of Business.




C0200/R1200


Other expenses


Other technical expenses not covered by above mentioned expenses and not split by lines of business.
Shall not include non–technical expenses such as tax, interest expenses, losses on disposals, etc.




C0200/R1300


Total expenses


Amount of all technical expenses





Life insurance and reinsurance obligations






C0210 to C0280/R1410


Premiums written — Gross


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from gross business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.
It includes both direct and reinsurance business.




C0210 to C0280/R1420


Premiums written — Reinsurers' share


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0210 to C0280/R1500


Premiums written — net


Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0210 to C0280/R1510


Premiums earned — Gross


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance and reinsurance accepted business.




C0210 to C0280/R1520


Premiums earned — reinsurers' share


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums.




C0210 to C0280/R1600


Premiums earned — Net


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0210 to C0280/R1610


Claims incurred — Gross


Claims incurred in the reporting period as defined in directive 91/674/EEC: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year, related to insurance contracts arising from the direct and reinsurance business.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0210 to C0280/R1620


Claims incurred — Reinsurers' share


Claims incurred in the reporting period as defined in directive 91/674/EEC: it is the reinsurer's share in the sum of the claims paid and the change in the provision for claims during the financial year.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0210 to C0280/R1700


Claims incurred — Net


Claims incurred in the reporting period as defined in directive 91/674/EEC: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year, related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0210 to C0280/R1710


Changes in other technical provisions — Gross


Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: it is the changes in other technical provisions relating to insurance contracts arising from the gross direct and reinsurance business.




C0210 to C0280/R1720


Change in other technical provisions — Reinsurers' share


Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: it is the reinsurers' share in changes in other technical provisions.




C0210 to C0280/R1800


Change in other technical provisions — Net


Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: the net changes in other technical provisions related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0210 to C0280/R1900


Expenses incurred


All technical expenses incurred by the undertaking during the reporting period, on accrual basis.




C0210 to C0280/R1910


Administrative expenses — Gross


Administrative expenses incurred by the undertaking during the financial year, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the gross direct and reinsurance business.




C0210 to C0280/R1920


Administrative expenses — reinsurers' share


Administrative expenses incurred by the undertaking during the reporting period, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the reinsurer's share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0210 to C0280/R2000


Administrative expenses — Net


Administrative expenses incurred by the undertaking during the reporting period, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the net administrative expenses.
The net administrative expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0210 to C0280/R2010


Investment management expenses — Gross


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the gross direct and reinsurance business.




C0210 to C0280/R2020


Investment management expenses — reinsurers' share


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the reinsurers' share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0210 to C0280/R2100


Investment management expenses — Net


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the net investment management expenses.
The net investment management expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0210 to C0280/R2110


Claims management expenses — Gross


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The amount relates to the gross direct and reinsurance business.
This shall include the movement in provisions in claims management expenses.




C0210 to C0280/R2120


Claims management expenses — Reinsurers' share


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The amount relates to the reinsurers' share.
This shall include the movement in provisions in claims management expenses.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0210 to C0280/R2200


Claims management expenses — Net


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The net claims management expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
This shall include the movement in provisions in claims management expenses.




C0210 to C0280/R2210


Acquisition expenses — Gross


Acquisition expenses include expenses which can be identified at the level of individual insurance contract and have been incurred because the undertaking has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The amount relates to the gross direct and reinsurance business.




C0210 to C0280/R2220


Acquisition expenses — Reinsurers' share


Acquisition expenses include expenses which can be identified at the level of individual insurance contract and have been incurred because the undertaking has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The amount relates to the reinsurers' share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0210 to C0280/R2300


Acquisition expenses — Net


Acquisition expenses include expenses which can be identified at the level of individual insurance contract and have been incurred because the undertaking has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The net acquisition expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0210 to C0280/R2310


Overhead expenses — Gross


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The amount relates to the gross direct and reinsurance business.




C0210 to C0280/R2320


Overhead expenses — Reinsurers' share


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The amount relates to the reinsurers' share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0210 to C0280/R2400


Overhead expenses — Net


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The net overhead expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0300/R1410–R2400


Total


Total for different items for all life lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0300/R2500


Other expenses


Other technical expenses not covered by above mentioned expenses and not split by lines of business.
Shall not include non–technical expenses such as tax, interest expenses, losses on disposals, etc.




C0300/R2600


Total expenses


Amount of all technical expenses.




C0210 to C0280/R2700


Total amount of surrenders


This amount represents the total amount of surrenders occurred during the year.
This amount is also reported under claims incurred (item R1610).





S.05.02 — Premiums, claims and expenses by country


General comments:

This section relates to annual submission of information for individual entities.
This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP The template is based on a year–to–date basis Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re–valuation is required.
The following criteria for the classification by country shall be used:






—


The information, provided by country, shall be completed for the five countries with the biggest amount of gross written premiums in addition to the home country or until reaching 90 % of the total gross written premiums;










—


For the direct insurance business for the lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, ‘Medical expense’, ‘Income protection’, ‘Workers' compensation’, ‘Fire and other damage to property’ and ‘Credit and suretyship’ information shall be reported by country where the risk is situated as defined in Article 13 (13) of Directive 2009/138/EC;










—


For direct insurance business for all other line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, information shall be reported by country where the contract was entered into;










—


For proportional and non–proportional reinsurance information shall be reported by country of localisation of the ceding undertaking.




For the purposes of this template ‘country where the contract was entered into’ means:






a)


The country where the insurance undertaking is established (home country) when the contract was not sold through a branch or freedom to provide services;










b)


The country where the branch is located (host country) when the contract was sold through a branch;










c)


The country where the freedom to provide services was notified (host country) when the contract was sold through freedom to provide services.










d)


If an intermediary is used or in any other situation, it is a), b) or c) depending on who sold the contract.











 


ITEM


INSTRUCTIONS





Non–life insurance and reinsurance obligations






C0020 to C0060/R0010


Top 5 countries (by amount of gross premiums written) — non–life obligations


Identify the ISO 3166–1 alpha–2 code of the countries being reported for the non–life obligations.




C0080 to C0140/R0110


Premiums written — Gross — Direct Business


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0080 to C0140/R0120


Premiums written — Gross — Proportional reinsurance accepted


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0080 to C0140/R0130


Premiums written — Gross — Non proportional reinsurance accepted


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0080 to C0140/R0140


Premiums written — Reinsurers' share


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0080 to C0140/R0200


Premiums written — net


Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0080 to C0140/R0210


Premiums earned — Gross — Direct business


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to insurance direct business.




C0080 to C0140/R0220


Premiums earned — Gross — Proportional reinsurance accepted


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business.




C0080 to C0140/R0230


Premiums earned — Gross — Non proportional reinsurance accepted


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business.




C0080 to C0140/R0240


Premiums earned — reinsurers' share


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums.




C0080 to C0140/R0300


Premiums earned — Net


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0080 to C0140/R0310


Claims incurred Gross — Direct business


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from direct business.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0080 to C0140/R0320


Claims incurred Gross — Proportional reinsurance accepted


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable:
the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from proportional reinsurance accepted.
This shall exclude claims management expenses and the movement in provisions in claims management expenses..




C0080 to C0140/R0330


Claims incurred — Gross — Non proportional reinsurance accepted


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from non–proportional reinsurance accepted.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0080 to C0140/R0340


Claims incurred — Reinsurers' share


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: it is the reinsurer's share in sum of the claims paid and the change in the provision for claims during the financial year.
This shall exclude claims management expenses and the movement in provisions in claims management expenses..




C0080 to C0140/R0400


Claims incurred — Net


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0080 to C0140/R0410


Changes in other technical provisions — Gross — Direct business


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross direct business.




C0080 to C0140/R0420


Changes in other technical provisions — Gross — Proportional reinsurance accepted


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross proportional reinsurance accepted.




C0080 to C0140/R0430


Changes in other technical provisions — Gross — Non– proportional reinsurance accepted


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross non– proportional reinsurance accepted.




C0080 to C0140/R0440


Changes in other technical provisions — Reinsurers' share


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the amounts ceded to reinsurers.




C0080 to C0140/R0500


Changes in other technical provisions — Net


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: the net amount of changes in other technical provisions represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0080 to C0140/R0550


Expenses incurred


All technical expenses incurred by the undertaking during the reporting period, on accrual basis.




C0140/R1200


Other expenses


Other technical expenses not covered by above mentioned expenses and not split by lines of business.
Shall not include non–technical expenses such as tax, interest expenses, losses on disposals, etc




C0140/R1300


Total expenses


Amount of all technical expenses corresponding to countries covered by this template.





Life insurance and reinsurance obligations






C0160 to C0200/R1400


Top 5 countries (by amount of gross premiums written) — life obligations


Identify the ISO 3166–1 alpha–2 code of the countries being reported for the life obligations.




C0220 to C0280/R1410


Premiums written — Gross


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from gross business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0220 to C0280/R1420


Premiums written — Reinsurers' share


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0220 to C0280/R1500


Premiums written — net


Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0220 to C0280/R1510


Premiums earned — Gross


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct and reinsurance accepted gross business.




C0220 to C0280/R1520


Premiums earned — reinsurers' share


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums.




C0220 to C0280/R1600


Premiums earned — Net


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0220 to C0280/R1610


Claims incurred — Gross


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from the gross direct and reinsurance business.
It excludes claims management expenses and the movement in provisions in claims management expenses.




C0220 to C0280/R1620


Claims incurred — Reinsurers' share


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: it is the reinsurers' share in the sum of the claims paid and the change in the provision for claims during the financial year.
It excludes claims management expenses and the movement in provisions in claims management expenses.




C0220 to C0280/R1700


Claims incurred — Net


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
It excludes claims management expenses and the movement in provisions in claims management expenses.




C0220 to C0280/R1710


Changes in other technical provisions — Gross


Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: it is the changes in other technical provisions relating to insurance contracts arising from the gross direct and reinsurance business.




C0220 to C0280/R1720


Change in other technical provisions — Reinsurers' share


Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: it is the reinsurers' share in changes in other technical provisions.




C0220 to C0280/R1800


Change in other technical provisions — Net


Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0220 to C0280/R1900


Expenses incurred


All technical expenses incurred by the undertaking during the reporting period, on accrual basis.




C0280/R2500


Other expenses


Other technical expenses not covered by above mentioned expenses and not split by lines of business.
Shall not include non–technical expenses such as tax, interest expenses, losses on disposals, etc.




C0280/R2600


Total expenses


Amount of all technical expenses corresponding to countries covered by this template.





S.06.01 — Summary of assets


General comments:

This section relates to annual submission of information for individual entities. This template is relevant only for the insurance and reinsurance undertakings exempted from the annual submission of information in templates S.06.02 or S.08.01 in accordance with Article 35 (7) of Directive 2009/138/EC.
The asset categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation.
This template contains a summary of information on assets and derivatives regarding the undertaking as a whole, including assets and derivatives held in unit linked and index linked contracts.
Items shall be reported with positive values unless its Solvency II value is negative (e.g. the case of derivatives that are a liability of the undertaking).







 


ITEM


INSTRUCTIONS




C0010 to C0060/R0010


Assets listed


Value of listed assets by portfolio.
For the purpose of this template an asset is considered as being listed if it is negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0020


Assets that are not listed in a stock exchange


Value of assets not listed in a stock exchange, by portfolio.
For the purpose of this template, not listed assets are the ones that are not negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring–fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0030


Assets that are not exchange tradable


Value of assets that are not exchange tradable, by portfolio.
For the purpose of this template, not exchange tradable assets are the ones that by their nature are not subject to negotiation on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0040


Government bonds


Value of assets classifiable under asset category 1 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0050


Corporate bonds


Value of assets classifiable under asset category 2 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0060


Equity


Value of assets classifiable under asset category 3 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0070


Collective Investment Undertakings


Value of assets classifiable under asset category 4 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0080


Structured notes


Value of assets classifiable under asset category 5 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0090


Collateralised securities


Value of assets classifiable under asset category 6 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0100


Cash and deposits


Value of assets classifiable under asset category 7 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0110


Mortgages and loans


Value of assets classifiable under asset category 8 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0120


Properties


Value of assets classifiable under asset category 9 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0130


Other investments


Value of assets classifiable under asset category 0 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0140


Futures


Value of assets classifiable under asset category A of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0150


Call options


Value of assets classifiable under asset category B of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0160


Put options


Value of assets classifiable under asset category C of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0170


Swaps


Value of assets classifiable under asset category D of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0180


Forwards


Value of assets classifiable under asset category E of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0190


Credit derivatives


Value of assets classifiable under asset category F of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.





S.06.02 — List of assets


General comments:

This section relates to quarterly and annual submission of information for individual entities.
The asset categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to Complementary Identification Code (‘CIC’) refer to Annex VI — CIC table of this Regulation.
This template shall reflect the list of all assets included in the Balance–sheet classifiable as asset categories 0 to 9 of Annex IV — Assets Categories of this Regulation. In particular in case of securities lending and repurchase agreements the underlying securities that are kept in the Balance–sheet shall be reported in this template.
This template contains an item–by–item list of assets held directly by the undertaking (i.e. not on a look–through basis), classifiable as asset categories 0 to 9 (in case of unit–linked and index–linked product managed by the (re)insurance undertaking, the assets to be reported are also only the ones covered by asset categories 0 to 9, e.g. recoverables and liabilities related to this products shall not be reported), with the following exceptions:






a)


Cash shall be reported in one row per currency, for each combination of items C0060, C0070, C0080 and C0090;










b)


Transferable deposits (cash equivalents) and other deposits with maturity of less than one year shall be reported in one row per pair of bank and currency, for each combination of items C0060, C0070, C0080, C0090 and C0290;










c)


Mortgages and loans to individuals, including loans on policies, shall be reported in two rows, one row regarding loans to administrative, management and supervisory body, for each combination of items C0060, C0070, C0080, C0090 and C0290 and another regarding loans to other natural persons, for each combination of items C0060, C0070, C0080, C0090 and C0290;










d)


Deposits to cedants shall be reported in one single line, for each combination of items C0060, C0070, C0080 and C0090;










e)


Plant and equipment for the own use of the undertaking shall be reported in one single line, for each combination of items C0060, C0070, C0080 and C0090.




This template comprises two tables: Information on positions held and Information on assets.
On the table Information on positions held, each asset shall be reported separately in as many rows as needed in order to properly fill in all variables requested in that table. If for the same asset two values can be attributed to one variable, then this asset needs to be reported in more than one line.
On the table Information on assets, each asset shall be reported separately, with one row for each asset, filling in all applicable variables requested in that table.
The information regarding the external rating (C0320) and nominated External Credit Assessment Institutions (‘ECAI’) (C0330) may be limited (not reported) in the following circumstances:






a)


through a decision of the national supervisory authority (‘NSA’) under Article 35 (6) and (7) of the Directive 2009/138/EC; or










b)


through a decision of the national supervisory authority in the cases where the insurance and reinsurance undertakings have in place outsourcing arrangements in the area of investments that lead to this specific information not being available directly to the undertaking.











 


ITEM


INSTRUCTIONS





Information on positions held






C0040


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be unique and kept consistent over time.




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0050


Asset ID Code Type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0060


Portfolio


Distinction between life, non–life, shareholder's funds, other internal funds, general (no split) and ring fenced funds. One of the options in the following closed list shall be used:






 


1 — Life










 


2 — Non–life










 


3 — Ring fenced funds










 


4 — Other internal funds










 


5 — Shareholders' funds










 


6 — General




The split is not mandatory, except for identifying ring fenced funds, but shall be reported if the undertaking uses it internally. When an undertaking does not apply a split ‘general’ shall be used.




C0070


Fund number


Applicable to assets held in ring fenced funds or other internal funds (defined according to national markets).
Number which is attributed by the undertaking, corresponding to the unique number assigned to each fund. This number has to be consistent over time and shall be used to identify the funds in other templates. It shall not be re–used for a different fund.




C0080


Matching portfolio number


Number which is attributed by the undertaking, corresponding to the unique number assigned to each matching adjustment portfolio as prescribed in Article 77b(1)(a) of Directive 2009/138/EC. This number has to be consistent over time and shall be used to identify the matching adjustment portfolio in other templates. It shall not be re–used for a different matching adjustment portfolio.




C0090


Asset held in unit linked and index linked contracts


Identify the assets that are held by unit linked and index linked contracts. One of the options in the following closed list shall be used:






 


1 — Unit–linked or index–linked










 


2 — Neither unit–linked nor index–linked








C0100


Asset pledged as collateral


Identify assets kept in the undertaking's balance–sheet that are pledged as collateral. For partially pledged assets two rows for each asset shall be reported, one for the pledged amount and another for the remaining part. One of the options in the following closed list shall be used for the pledged part of the asset:






 


1 — Assets in the balance sheet that are collateral pledged










 


2 — Collateral for reinsurance accepted










 


3 — Collateral for securities borrowed










 


4 — Repos










 


9 — Not collateral








C0110


Country of custody


ISO 3166–1 alpha–2 code of the country where undertaking assets are held in custody. For identifying international custodians, such as Euroclear, the country of custody will be the one corresponding to the legal establishment where the custody service was contractually defined.
In case of the same asset being held in custody in more than one country, each asset shall be reported separately in as many rows as needed in order to properly identify all countries of custody.
This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons, as those assets are not required to be individualised), CIC 71, CIC 75 and for CIC 95 — Plant and equipment (for own use) for the same reason.
Regarding CIC Category 9, excluding CIC 95 — Plant and equipment (for own use), the issuer country is assessed by the address of the property.




C0120


Custodian


Name of the financial institution that is the custodian.
In case of the same asset being held in custody in more than one custodian, each asset shall be reported separately in as many rows as needed in order to properly identify all custodians.
When available, this item corresponds to the entity name in the LEI database. When this is not available it corresponds to the legal name.
This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons, as those assets are not required to be individualised), CIC 71, CIC 75 and for CIC category 9 — Property.




C0130


Quantity


Number of assets, for relevant assets.
This item shall not be reported if item Par amount (C0140) is reported.




C0140


Par amount


Amount outstanding measured at par amount, for all assets where this item is relevant, and at nominal amount for CIC = 72, 73, 74, 75 and 79 if applicable.
This item shall not be reported if item Quantity (C0130) is reported.




C0150


Valuation method


Identify the valuation method used when valuing assets. One of the options in the following closed list shall be used:






 


1 — quoted market price in active markets for the same assets










 


2 — quoted market price in active markets for similar assets










 


3 — alternative valuation methods










 


4 — adjusted equity methods (applicable for the valuation of participations)










 


5 — IFRS equity methods (applicable for the valuation of participations)










 


6 — Market valuation according to Article 9(4) of Delegated Regulation (EU) 2015/35








C0160


Acquisition value


Total acquisition value for assets held, clean value without accrued interest. Not applicable to CIC categories 7 and 8.




C0170


Total Solvency II amount


Value calculated as defined by Article 75 of the Directive 2009/138/EC.
The following shall be considered:






—


Corresponds to the multiplication of ‘Par amount’ by ‘Unit percentage of par amount Solvency II price’ plus ‘Accrued interest’, for assets where the first two items are relevant;










—


Corresponds to the multiplication of ‘Quantity’ by ‘Unit Solvency II price’, for assets where these two items are relevant;










—


For assets classifiable under asset categories 7, 8 and 9, this shall indicate the Solvency II value of the asset.








C0180


Accrued interest


Quantify the amount of accrued interest after the last coupon date for interest bearing securities. Note that this value is also part of item Total Solvency II amount.














 


ITEM


INSTRUCTION





Information on assets






C0040


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be unique and kept consistent over time.




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0050


Asset ID Code Type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)+










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’..




C0190


Item Title


Identify the reported item by filling the name of the asset (or the address in case of property), with the detail settled by the undertaking.
The following shall be considered:






—


Regarding CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons, this item shall contain ‘Loans to AMSB members’ i.e. loans to the Administrative, Management and Supervisory Body (‘AMSB’) or ‘Loans to other natural persons’, according to its nature, as those assets are not required to be individualised. Loans to other than natural persons shall be reported line–by–line.










—


This item is not applicable for CIC 95 — Plant and equipment (for own use) as those assets are not required to be individualised, CIC 71 and CIC 75.








C0200


Issuer Name


Name of the issuer, defined as the entity that issues assets to investors.
When available, this item corresponds to the entity name in the LEI database. When this is not available corresponds to the legal name.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer name is the name of the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer name is the name of the depositary entity;










—


Regarding CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons, this item shall contain ‘Loans to AMSB members’ or ‘Loans to other natural persons’, according to its nature, as those assets are not required to be individualised;










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.








C0210


Issuer Code


Identification of the issuer code using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer code is the code of the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer code is the code of the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;










—


This item is not applicable for CIC 71, CIC 75and CIC category 9 — Property;










—


This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.








C0220


Type of issuer code


Identification of the type of code used for the ‘Issuer Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None




This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.
This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.




C0230


Issuer Sector


Identify the economic sector of issuer based on the latest version of the Statistical classification of economic activities in the European Community (‘NACE’) code (as published in an EC Regulation). The letter reference of the NACE code identifying the Section shall be used as a minimum for identifying sectors (e.g. ‘A’ or ‘A0111’ would be acceptable) except for the NACE relating to Financial and Insurance activities, for which the letter identifying the Section followed by the 4 digits code for the class shall be used (e.g. ‘K6411’).
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer sector is the sector of the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer sector is the sector of the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;










—


This item is not applicable for CIC 71, CIC 75and CIC category 9 — Property;










—


This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.








C0240


Issuer Group


Name of issuer's ultimate parent entity. For collective investment undertakings the group relation relates to the fund manager.
When available, this item corresponds to the entity name in the LEI database. When this is not available corresponds to the legal name.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the group relation relates to the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the group relation relates to the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the group relation relates to the borrower;










—


This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons)










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.








C0250


Issuer Group Code


Issuer group's identification using the Legal Entity Identifier (LEI) if available.
If none is available, this item shall not be reported.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the group relation relates to the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the group relation relates to the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the group relation relates to the borrower;










—


This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons)










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.








C0260


Type of issuer group code


Identification of the code used for the ‘Issuer Group Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None




This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.
This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.




C0270


Issuer Country


ISO 3166–1 alpha–2 code of the country of localisation of the issuer.
The localisation of the issuer is assessed by the address of the entity issuing the asset.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer country is the country is relative to the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer country is the country of the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property;










—


This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.




One of the options shall be used:






—


ISO 3166–1 alpha–2 code










—


XA: Supranational issuers










—


EU: European Union Institutions








C0280


Currency


Identify the ISO 4217 alphabetic code of the currency of the issue.
The following shall be considered:






—


This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons, as those assets are not required to be individualised), CIC 75 and for CIC 95 Plant and equipment (for own use) for the same reason;










—


Regarding CIC Category 9, excluding CIC 95 Plant and equipment (for own use), the currency corresponds to the currency in which the investment was made.








C0290


CIC


Complementary Identification Code used to classify assets, as set out in Annex VI — CIC Table of this Regulation. When classifying an asset using the CIC table, undertakings shall take into consideration the most representative risk to which the asset is exposed to.




C0300


Infrastructure investment


Identify if the asset is an infrastructure investment.
Infrastructure investment is defined as investments in or loans to utilities such as toll roads, bridges, tunnels, ports and airports, oil and gas distribution, electricity distribution and social infrastructure such as healthcare and educational facilities.
One of the options in the following closed list shall be used:






 


1 — Not an infrastructure investment










 


2 — Government Guarantee: where there is an explicit government guarantee










 


3 — Government Supported including Public Finance initiative: where there is a government policy or public finance initiatives to promote or support the sector










 


4 — Supranational Guarantee/Supported: where there is an explicit supranational guarantee or support










 


9 — Other: Other infrastructure loans or investments, not classified under the above categories








C0310


Holdings in related undertakings, including participations


Only applicable to asset categories 3 and 4.
Identify if an equity and other share is a participation. One of the options in the following closed list shall be used:






 


1 — Not a participation










 


2 — Is a participation








C0320


External rating


Only applicable to CIC categories 1, 2, 5 and 6.
Rating of the asset at the reporting reference date issued by the nominated credit assessment institution (ECAI).
This item is not applicable to assets for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.




C0330


Nominated ECAI


Only applicable to CIC categories 1, 2, 5 and 6.
Identify the credit assessment institution (ECAI) giving the external rating, by using the name of the ECAI as published at ESMA website.
This item shall be reported when External rating (C0320) is reported.




C0340


Credit quality step


Only applicable to CIC categories 1, 2, 5 and 6.
Identify the credit quality step attributed to the asset, as defined by Article 109a(1) of Directive 2009/138/EC.
The credit quality step shall in particular reflect any readjustments to the credit quality made internally by the undertakings that use the standard formula.
This item is not applicable to assets for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.
One of the options in the following closed list shall be used:






 


0 — Credit quality step 0










 


1 — Credit quality step 1










 


2 — Credit quality step 2










 


3 — Credit quality step 3










 


4 — Credit quality step 4










 


5 — Credit quality step 5










 


6 — Credit quality step 6










 


9 — No rating available








C0350


Internal rating


Only applicable to CIC categories 1, 2, 5 and 6.
Internal rating of assets for undertakings using an internal model to the extent that the internal ratings are used in their internal modelling. If an internal model undertaking is using solely external ratings this item shall not be reported.




C0360


Duration


Only applies to CIC categories 1, 2, 4 (when applicable, e.g. for collective investment undertaking mainly invested in bonds), 5 and 6.
Asset duration, defined as the ‘residual modified duration’ (modified duration calculated based on the remaining time for maturity of the security, counted from the reporting reference date). For assets without fixed maturity the first call date shall be used. The duration shall be calculated based on economic value.




C0370


Unit Solvency II price


Amount in reporting currency for the asset, if relevant.
This item shall be reported if a ‘quantity’ (C0130) has been provided in the first part of the template (‘Information on positions held’).
This item shall not be reported if item Unit percentage of par amount Solvency II price (C0380) is reported.




C0380


Unit percentage of par amount Solvency II price


Amount in percentage of par value, clean price without accrued interest, for the asset, if relevant.
This item shall be reported if a ‘par amount’ information (C0140) has been provided in the first part of the template (‘Information on positions held’).
This item shall not be reported if item Unit Solvency II price (C0370) is reported.




C0390


Maturity date


Only applicable for CIC categories 1, 2, 5, 6, and 8, CIC 74 and CIC 79.
Identify the ISO 8601 (yyyy–mm–dd) code of the maturity date.
It corresponds always to the maturity date, even for callable securities.
The following shall be considered:






—


For perpetual securities use ‘9999–12–31’










—


For CIC category 8, regarding loans and mortgages to individuals, the weighted (based on the loan amount) remaining maturity is to be reported.









S.06.03 — Collective investment undertakings — look–through approach


General comments:

This section relates to quarterly and annual submission of information for individual entities.
This template contains information on the look through of collective investment undertakings or investments packaged as funds, including when they are participations, by underlying asset category, country of issue and currency. The look through shall be performed until the asset categories, countries and currencies are identified. In case of funds of funds the look–through shall follow the same approach.
For the identification of countries the look–through should be implemented in order to identify all countries that represent more than 5 % of the fund being looked–through and until 90 % of the value of the fund is identified by country.
Quarterly information shall only be reported when the ratio of collective investments undertakings held by the undertaking to total investments, measured as the ratio between item C0010/R0180 of template S.02.01 plus collective investments undertakings included in item C0010/R0220 of template S.02.01 plus collective investments undertakings included in item C0010/R0090 and the sum of item C0010/R0070 and C0010/RC0220 of template S.02.01, is higher than 30 %.
Items shall be reported with positive values unless otherwise stated in the respective instructions.
The asset categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to CIC codes refer to Annex VI — CIC table of this Regulation.







 


ITEM


INSTRUCTIONS




C0010


Collective Investments Undertaking ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time








C0020


Collective Investments Undertaking ID Code type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0030


Underlying asset category


Identify the assets categories, receivables and derivatives within the collective investment undertaking. One of the options in the following closed list shall be used:






 


1 — Government bonds










 


2 — Corporate bonds










 


3L — Listed equity










 


3X — Unlisted equity










 


4 — Collective Investment Undertakings










 


5 — Structured notes










 


6 — Collateralised securities










 


7 — Cash and deposits










 


8 — Mortgages and loans










 


9 — Properties










 


0 — Other investments (including receivables)










 


A — Futures










 


B-Call Options










 


C — Put Options










 


D — Swaps










 


E — Forwards










 


F — Credit derivatives










 


L — Liabilities




When the look–through regards a fund of funds, category ‘4 — Collective Investment Units’ shall be used only for non–material residual values.




C0040


Country of issue


Breakdown of each asset category identified in C0030 by issuer country. Identify the country of localisation of the issuer.
The localisation of the issuer is assessed by the address of the entity issuing the asset.
One of the options shall be used:






—


ISO 3166–1 alpha–2 code










—


XA: Supranational issuers










—


EU: European Union Institutions










—


AA: aggregated countries due to application of threshold




This item is not applicable to Categories 8 and 9 as reported in C0030.




C0050


Currency


Identify whether the currency of the asset category is the reporting currency or a foreign currency. All other currencies than the reporting currency are referred to as foreign currencies. One of the options in the following closed list shall be used:






 


1 — Reporting currency










 


2 — Foreign currency








C0060


Total amount


Total amount invested by asset category, country and currency through collective investment undertakings.
For liabilities a positive amount shall be reported.
For derivatives the Total amount can be positive (if an asset) or negative (if a liability).





S.07.01 — Structured products


General comments:

This section relates to annual submission of information for individual entities.
The asset categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to CIC codes refer to Annex VI — CIC table of this Regulation.
This template contains an item–by–item list of structured products held directly by the undertaking in its portfolio (i.e. not on a look–through basis). Structured products are defined as assets falling into the asset categories 5 (Structured notes) and 6 (Collateralised securities).
This template shall only be reported when the amount of structured products, measured as the ratio between assets classified as asset categories 5 (Structured notes) and 6 (Collateralised securities) as defined in Annex IV — Asset Categories of this Regulation and the sum of item C0010/R0070 and C0010/R0220 of template S.02.01, is higher than 5 %.
In some cases the types of structured products (C0070) identify the derivative embedded in the structured product. In this case this classification shall be used when the structured product has the referred derivative embedded.







 


ITEM


INSTRUCTIONS




C0040


Asset ID Code


The Identification code of the structured product, as reported in S.06.02. using the following priority:






—


ISO 6166 ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. The code used shall be kept consistent over time and shall not be reused for other product.




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0050


Asset ID Code type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0060


Collateral type


Identify the type of collateral, using the assets categories defined in Annex IV — Assets Categories. One of the options in the following closed list shall be used:






 


1 — Government bonds










 


2 — Corporate bonds










 


3 — Equity










 


4 — Collective Investment Undertakings










 


5 — Structured notes










 


6 — Collateralised securities










 


7 — Cash and deposits










 


8 — Mortgages and loans










 


9 — Properties










 


0 — Other investments










 


10 — No collateral




When more than one category of collateral exists for one single structured product, the most representative one shall be reported.




C0070


Type of structured product


Identify the type of structure of the product. One of the options in the following closed list shall be used:






 


1 — Credit linked notes
Security or deposit with an embedded credit derivative (e.g. credit default swaps or credit default options)










 


2 — Constant maturity swaps
(security with an embedded interest rate swap (‘IRS’), where the floating interest portion is reset periodically according to a fixed maturity market rate.)










 


3 — Asset backed securities
(security that has an asset as collateral.)










 


4 — Mortgage backed securities
(security that has real estate as collateral.)










 


5 — Commercial mortgage backed securities
(security that has real estate as collateral such as retail properties, office properties, industrial properties, multifamily housing and hotels.)










 


6 — Collateralised debt obligations
(structured debt security backed by a portfolio consisting of secured or unsecured bonds issued by corporate or sovereign obligators, or secured or unsecured loans made to corporate commercial and industrial loan costumers of lending banks.)










 


7 — Collateralised loan obligations
(security that has as underlying a trust of a portfolio of loans where the cash–flows from the security are derived from the portfolio.)










 


8 — Collateralised mortgage obligations
(investment–grade security backed by a pool of bonds, loans and other assets.)










 


9 — Interest rate–linked notes and deposits










 


10 — Equity–linked and Equity Index Linked notes and deposits










 


11 — FX and commodity–linked notes and deposits










 


12 — Hybrid linked notes and deposits
(it includes real estate and equity securities)










 


13 — Market–linked notes and deposits










 


14 — Insurance–linked notes and deposits, including notes covering Catastrophe and Weather Risk as well as Mortality Risk










 


99 — Others not covered by the previous options








C0080


Capital protection


Identify whether the product has capital protection. One of the options in the following closed list shall be used:






 


1 — Full capital protection










 


2 — Partial capital protection










 


3 — No capital protection








C0090


Underlying security/index/portfolio


Describe the type of underlying. One of the options in the following closed list shall be used:






 


1 — Equity and Funds (a selected group or basket of equities)










 


2 — Currency (a selected group or basket of currencies)










 


3 — Interest rate and yields (bond indices, yield curves, differences in prevailing interest rates on shorter and longer–term maturities, credit spreads, inflation rates and other interest rate or yield benchmarks)










 


4 — Commodities (a selected, basic good or group of goods)










 


5 — Index (performance of a selected index)










 


6 — Multi (allowing for a combination of the possible types listed above)










 


9 — Others not covered by the previous options (e.g. other economic indicators)








C0100


Callable or Putable


Identify whether the product has call and/or put features, or both, if applicable. One of the options in the following closed list shall be used:






 


1 — Call by the buyer










 


2 — Call by the seller










 


3 — Put by the buyer










 


4 — Put by the seller










 


5 — Any combination of the previous options








C0110


Synthetic structured product


Identify if it is a structured products without any transfer of assets (e.g. products that will not give rise to any delivery of assets, except cash, if an adverse/favourable event occurs). One of the options in the following closed list shall be used:






 


1 — Structured product without any transfer of asset










 


2 — Structured product with transfer of asset








C0120


Prepayment structured product


Identify if it is a structured products which have the possibility of prepayment, considered as an early unscheduled return of principal. One of the options in the following closed list shall be used:






 


1 — Prepayment structured product










 


2 — Not a prepayment structured product








C0130


Collateral value


Total amount of collateral attached to the structured product despite the nature of the collateral.
In case of collateralisation on a portfolio basis, only the value referred to the single contract must be reported and not the total.




C0140


Collateral portfolio


This item informs if the collateral to the structured product covers only one structured product or more than one structured product that is held by the undertaking. Net positions refer to the positions held on structured products. One of the options in the following closed list shall be used:






 


1 — Collateral calculated on the basis of net positions resulting from a set of contracts










 


2 — Collateral calculated on the basis of a single contract










 


10 — No collateral








C0150


Fixed annual return


Identify the coupon (reported as a decimal), if applicable, for CIC categories 5 (Structured notes) and 6 (Collateralised securities).




C0160


Variable annual return


Identify variable rate of return, if applicable, for CIC categories 5 (Structured notes) and 6 (Collateralised securities). It is most commonly identified as a benchmark market rate plus a spread, or as dependent on the performance of a portfolio or index (underlying dependent) or more complex returns set by the path of the underlying asset's price (path dependent), among others.




C0170


Loss given default


The percentage (reported as a decimal, e.g. 5 % shall be reported as 0,05) of the invested amount that will not be recovered following default, if applicable, for CIC categories 5 (Structured notes) and 6 (Collateralised securities).
If information is not defined in the contract this item shall not be reported. This item is not applicable for non–credit structured product.




C0180


Attachment point


The contractually defined loss percentage (reported as a decimal) above which the losses affect the structured product, if applicable, for CIC categories 5 (Structured notes) and 6 (Collateralised securities). This item is not applicable for non–credit structured product.




C0190


Detachment point


The contractually defined loss percentage (reported as a decimal) above which the losses seize to affect the structured product, if applicable, for CIC categories 5 (Structured notes) and 6 (Collateralised securities). This item is not applicable for non–credit structured product.





S.08.01 — Open derivatives


General comments:

This section relates to quarterly and annual submission of information for individual entities.
The derivatives categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to CIC codes refer to Annex VI — CIC table of this Regulation. This template contains an item–by–item list of derivatives held directly by the undertaking (i.e. not on a look–through basis), classifiable as asset categories A to F.
Derivatives are considered assets if their Solvency II value is positive or zero. They are considered liabilities if their Solvency II value is negative or if they are issued by the undertaking. Both derivatives considered as assets or considered as liabilities shall be included.
Information shall include all derivatives contracts that existed during the reporting period and were not closed prior to the reporting reference date.
If there are frequent trades on the same derivative, resulting in multiple open positions, the derivative can be reported on an aggregated or net basis, as long as all the relevant characteristics are common and following the specific instruction for each relevant item.
Items shall be reported with positive values unless otherwise stated in the respective instructions.
A derivative is a financial instrument or other contract with all three of the following characteristics:






a)


Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’).










b)


It requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors.










c)


It is settled at a future date.




This template comprises two tables: Information on positions held and Information on derivatives.
On the table Information on positions held, each derivative shall be reported separately in as many rows as needed in order to properly fill in all items requested in that table. If for the same derivative two values can be attributed to one variable, then this derivative needs to be reported in more than one line.
In particular, for derivatives that have more than a pair of currencies, it shall be split into the pair components and reported in different rows.
On the table Information on derivative, each derivative shall be reported separately, with one row for each derivative, filling in all variables requested in that table.
The information regarding the External rating (C0290) and Nominated ECAI (C0300) may be limited (not reported) in the following circumstances:






c)


through a decision of the national supervisory authority under Article 35 (6) and (7) of the Directive 2009/138/EC; or










d)


through a decision of the national supervisory authority in the cases where the insurance and reinsurance undertakings have in place outsourcing arrangements in the area of investments that lead to this specific information not being available directly to the undertaking.











 


ITEM


INSTRUCTIONS





Information on positions held






C0040


Derivative ID Code


Derivative ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time








C0050


Derivative ID Code type


Type of ID Code used for the ‘Derivative ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0060


Portfolio


Distinction between life, non–life, shareholder's funds, general (no split) and ring fenced funds. One of the options in the following closed list shall be used:






 


1 — Life










 


2 — Non–life










 


3 — Ring fenced funds










 


4 — Other internal fund










 


5 — Shareholders' funds










 


6 — General




The split is not mandatory, except for identifying ring fenced funds, but shall be reported if the undertaking uses it internally. When an undertaking does not apply a split ‘general’ shall be used.




C0070


Fund number


Applicable to derivatives held in ring fenced funds or other internal funds (defined according to national markets).
Number which is attributed by the undertaking, corresponding to the unique number assigned to each fund. This number has to be consistent over time and shall be used to identify the funds in other templates. It shall not be re–used for a different fund.




C0080


Derivatives held in unit linked and index linked contracts


Identify the derivatives that are held by unit linked and index linked contracts. One of the options in the following closed list shall be used:






 


1 — Unit–linked or index–linked










 


2 — Neither unit–linked nor index–linked








C0090


Instrument underlying the derivative


ID Code of the instrument (asset or liability) underlying the derivative contract. This item is to be provided only for derivatives that have a single or multiple underlying instruments in the undertakings' portfolio. An index is considered a single instrument and shall be reported.
Identification code of the instrument underlying the derivative using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time










—


‘Multiple assets/liabilities’, if the underlying assets or liabilities are more than one




If the underlying is an index then the code of the index shall be reported.




C0100


Type of code of asset or liability underlying the derivative


Type of ID Code used for the ‘Instrument underlying the derivative’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




This item is not reported for derivatives which have as underlying more than one asset or liability.




C0110


Use of derivative


Describe the use of the derivative (micro/macro hedge, efficient portfolio management).
Micro hedge refers to derivatives covering a single financial instrument (asset or liability), forecasted transaction or other liability.
Macro hedge refers to derivatives covering a set of financial instruments (assets or liabilities), forecasted transactions or other liabilities.
Efficient portfolio management refers usually to operations where the manager wishes to improve a portfolio' income by exchanging a (lower) cash–flow pattern by another with a higher value, using a derivative or set of derivatives, without changing the asset' portfolio composition, having a lower investment amount and less transaction costs.
One of the options in the following closed list shall be used:






 


1 — Micro hedge










 


2 — Macro hedge










 


3 — Matching assets and liabilities cash–flows used in the context of matching adjustment portfolios










 


4 — Efficient portfolio management, other than ‘Matching assets and liabilities cash–flows used in the context of matching adjustment portfolios’








C0120


Delta


Only applicable to CIC categories B and C (Call and put options), with reference to the reporting date.
Measures the rate of change of option value with respect to changes in the underlying asset's price.
This shall be reported as a decimal.




C0130


Notional amount of the derivative


The amount covered or exposed to the derivative.
For futures and options corresponds to contract size multiplied by the trigger value and by the number of contracts reported in that line. For swaps and forwards it corresponds to the contract amount of the contracts reported in that line. When the trigger value corresponds to a range, the average value of the range shall be used.
The notional amount refers to the amount that is being hedged/invested (when not covering risks). If several trades occur, it shall be the net amount at the reporting date.




C0140


Buyer/Seller


Only for futures and options, swaps and credit derivatives contracts (currency, credit and securities swaps).
Identify whether the derivative contract was bought or sold.
The buyer and seller position for swaps is defined relatively to the security or notional amount and the swap flows.
A seller of a swap owns the security or notional amount at the contract inception and agrees to deliver during the contract term that security or notional amount, including any other outflows related to the contract, when applicable.
A buyer of a swap will own the security or the notional amount at the end of the derivatives contact and will receive during the contract term that security or notional amount, including any other inflows related to the contract, when applicable.
One of the options in the following closed list shall be used, with the exception of Interest Rate Swaps:






 


1 — Buyer










 


2 — Seller




For interest rate swaps one of the options in the following closed list shall be use:






 


3 — FX–FL: Deliver fixed–for–floating










 


4 — FX–FX: Deliver fixed–for–fixed










 


5 — FL–FX: Deliver floating–for–fixed










 


6 — FL–FL: Deliver floating–for–floating








C0150


Premium paid to date


The payment made (if bought), for options and also up–front and periodical premium amounts paid for swaps, since inception.




C0160


Premium received to date


The payment received (if sold), for options and also up–front and periodical premium amounts received for swaps, since inception.




C0170


Number of contracts


Number of similar derivative contracts reported in the line. It shall be the number of contracts entered into. For Over–The–Counter derivatives, e.g., one swap contract, ‘1’ shall be reported, if ten swaps with the same characteristics, ‘10’ shall be reported.
The number of contracts shall be the ones outstanding at the reporting date.




C0180


Contract size


Number of underlying assets in the contract (e.g. for equity futures it is the number of equities to be delivered per derivative contract at maturity, for bond futures it is the reference amount underlying each contract).
The way the contract size is defined varies according with the type of instrument. For futures on equities it is common to find the contract size defined as a function of the number of shares underlying the contract.
For futures on bonds, it is the bond nominal amount underlying the contract.
Only applicable for futures and options.




C0190


Maximum loss under unwinding event


Maximum amount of loss if an unwinding event occurs. Applicable to CIC category F.
Where a credit derivative is 100 % collateralised, the maximum loss under an unwinding event is zero.




C0200


Swap outflow amount


Amount delivered under the swap contract (other than premiums), during the reporting period. Corresponds to interest paid for IRS and amounts delivered for currency swaps, credit swaps, total return swaps and other swaps.
In the cases where the settlement is made on a net basis then only one of the items C0200 and C0210 shall be reported.




C0210


Swap inflow amount


Amount received under the swap contract (other than premiums), during the reporting period. Corresponds to interest received for IRS and amounts received for currency swaps, credit swaps, total return swaps and other swaps.
In the cases where the settlement is made on a net basis then only one of the items C0200 and C0210 shall be reported.




C0220


Initial date


Identify the ISO 8601 (yyyy–mm–dd) code of the date when obligations under the contract come into effect.
When various dates occur for the same derivative, report only the one regarding the first trade date of the derivative and only one row for each derivative (no different rows for each trade) reflecting the total amount invested in that derivative considering the different dates of trade.
In case of novation, the novation date becomes the trade date for that derivative.




C0230


Duration


Derivative duration, defined as the residual modified duration, for derivatives for which a duration measure is applicable.
Calculated as the net duration between in and out flows from the derivative, when applicable.




C0240


Solvency II value


Value of the derivative as of the reporting date calculated as defined by Article 75 of the Directive 2009/138/EC. It can be positive, negative or zero.




C0250


Valuation method


Identify the valuation method used when valuing derivatives. One of the options in the following closed list shall be used:






 


1 — quoted market price in active markets for the same assets or liabilities










 


2 — quoted market price in active markets for similar assets or liabilities










 


3 — alternative valuation methods










 


6 — Market valuation according to Article 9(4) of Delegated Regulation (EU) 2015/35


















 


ITEM


INSTRUCTIONS





Information on derivatives






C0040


Derivative ID Code


Derivative ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time








C0050


Derivative ID Code type


Type of ID Code used for the ‘Derivative ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0260


Counterparty Name


Name of the counterparty of the derivative. When available, this item corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.
The following shall be considered:






—


Name of the exchange market for exchanged traded derivatives; or










—


Name of Central Counterparty (‘CCP’) for Over–The–Counter derivatives where they are cleared through a CCP; or










—


Name of the contractual counterparty for the other Over–The–Counter derivatives.








C0270


Counterparty Code


Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other than an exchange market and Central Counterparty (CCP).
Identification code of the counterparty using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported




C0280


Type of counterparty code


Only applicable to Over–The–Counter derivatives.
Identification of the code used for the ‘Counterparty Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0290


External rating


Only applicable to Over–The–Counter derivatives.
The rating of the counterparty of the derivative at the reporting reference date issued by the nominated credit assessment institution (ECAI).
This item is not applicable to derivatives for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.




C0300


Nominated ECAI


Identify the credit assessment institution (ECAI) giving the external rating, by using the name of the ECAI as published at ESMA website.
This item shall be reported when External rating (C0290) is reported.




C0310


Credit quality step


Identify the credit quality step attributed to the counterparty of the derivative, as defined by Article 109a(1) of Directive 2009/138/EC. The credit quality step shall reflect any readjustments to the credit quality made internally by the undertakings that use the standard formula.
This item is not applicable to derivatives for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.
One of the options in the following closed list shall be used:






 


0 — Credit quality step 0










 


1 — Credit quality step 1










 


2 — Credit quality step 2










 


3 — Credit quality step 3










 


4 — Credit quality step 4










 


5 — Credit quality step 5










 


6 — Credit quality step 6










 


9 — No rating available








C0320


Internal rating


Internal rating of assets for undertakings using internal model to the extent that the internal ratings are used in their internal modelling. If an internal model undertaking is using solely external ratings this item shall not be reported.




C0330


Counterparty group


Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other than an exchange market and Central Counterparty (CCP).
Name of the ultimate parent entity of counterparty. When available, this item corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.




C0340


Counterparty group code


Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other than an exchange market and Central Counterparty (CCP).
Identification code using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported.




C0350


Type of counterparty group code


Identification of the code used for the ‘Counterparty group Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0360


Contract name


Name of the derivative contract.




C0370


Currency


Identify the ISO 4217 alphabetic code of the currency of the derivative, i.e., currency of the notional amount of the derivative (e.g.: option having as underlying an amount in USD, currency for which the notional amount is expressed contractually for FX swap, etc.).




C0380


CIC


Complementary Identification Code used to classify assets, as set out in Annex — VI CIC Table of this Regulation. When classifying derivatives using the CIC table, undertakings shall take into consideration the most representative risk to which the derivative is exposed to.




C0390


Trigger value


Reference price for futures, strike price for options (for bonds, price shall be a percentage of the par amount), currency exchange rate or interest rate for forwards, etc.
Not applicable to CIC D3 — Interest rate and currency swaps. For CIC F1 — Credit default swaps it shall not be completed if not possible.
In the case of more than one trigger over time, report the next trigger occurring.
When the derivative has a range of trigger values, report the set separated by comma ‘,’ if the range is not continuous and report the range separated by ‘–’ if it is continuous.




C0400


Unwind trigger of contract


Identify the event that causes the unwinding of the contract, out of the regular expiration or term conditions. One of the options in the following closed list shall be used:






 


1 — Bankruptcy of the underlying or reference entity










 


2 — Adverse fall in value of the underlying reference asset










 


3 — Adverse change in credit rating of the underlying assets or entity










 


4 — Novation, i.e. the act of replacing an obligation under the derivative with a new obligation, or replacing a party of the derivative with a new party










 


5 — Multiple events or a combination of events










 


6 — Other events not covered by the previous options










 


9 — No unwind trigger








C0410


Swap delivered currency


Identify the ISO 4217 alphabetic code of the currency of the swap price (only for currency swaps and currency and interest rate swaps).




C0420


Swap received currency


Identify the ISO 4217 alphabetic code of the currency of the swap notional amount (only for currency swaps and currency and interest rate swaps).




C0430


Maturity date


Identify the contractually defined ISO 8601 (yyyy–mm–dd) code of the date of close of the derivative contract, whether at maturity date, expiring date for options (European or American), etc.





S.08.02 — Derivatives Transactions


General comments:

This section relates to quarterly and annual submission of information for individual entities.
The derivatives categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to CIC codes refer to Annex V — CIC table of this Regulation.
This template contains an item–by–item list of closed derivatives held directly by the undertaking (i.e. not on a look–through basis), classifiable as asset categories A to F. When a contract is still open but has been reduced in size the closed portion shall be reported.
Derivatives are considered assets if their Solvency II value is positive or zero. They are considered liabilities if their Solvency II value is negative or if they are issued by the undertaking. Both derivatives considered as assets or considered as liabilities shall be included.
Closed derivatives are the ones that were open at some point of the reference period (i.e. last quarter if template is submitted quarterly or last year if template is only submitted annually) but were closed before the end of the reporting period.
If there are frequent trades on the same derivative, the derivative can be reported on an aggregated or net basis (indicating only the first and the last trade dates), as long as all the relevant characteristics are common and following the specific instruction for each relevant item.
Items shall be reported with positive values unless otherwise stated in the respective instructions.
A derivative is a financial instrument or other contract with all three of the following characteristics:






d)


Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’).










e)


It requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors.










f)


It is settled at a future date.




This template comprises two tables: Information on positions held and Information on derivatives.
On the table Information on positions held, each derivative shall be reported separately in as many rows as needed in order to properly fill in all items requested in that table. If for the same derivative two values can be attributed to one variable, then this derivative needs to be reported in more than one line.
In particular, for derivatives that have more than a pair of currencies, it shall be split into the pair components and reported in different rows.
On the table Information on derivative, each derivative shall be reported separately, with one row for each derivative, filling in all variables requested in that table.







 


ITEM


INSTRUCTIONS





Information on positions held






C0040


Derivative ID Code


Derivative ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time








C0050


Derivative ID Code type


Type of ID Code used for the ‘Derivative ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0060


Portfolio


Distinction between life, non–life, shareholder's funds, general (no split) and ring fenced funds. One of the options in the following closed list shall be used:






 


1 — Life










 


2 — Non–life:










 


3 — Ring fenced funds










 


4 — Other internal fund










 


5 — Shareholders' funds










 


6 — General




The split is not mandatory, except for identifying ring fenced funds, but shall be reported if the undertaking uses it internally. When an undertaking does not apply a split ‘general’ shall be used.




C0070


Fund number


Applicable to derivatives held in ring fenced funds or other internal funds (defined according to national markets).
Number which is attributed by the undertaking, corresponding to the unique number assigned to each fund. This number has to be consistent over time and shall be used to identify the funds in other templates. It shall not be re–used for a different fund.




C0080


Derivatives held in unit linked and index linked contracts


Identify the derivatives that are held by unit linked and index linked contracts. One of the options in the following closed list shall be used:






 


1 — Unit–linked or index–linked










 


2 — Neither unit–linked nor index–linked








C0090


Instrument underlying the derivative


ID Code of the instrument (asset or liability) underlying the derivative contract. This item is to be provided only for derivatives that have a single or multiple underlying instruments in the undertakings' portfolio. An index is considered a single instrument and shall be reported.
Identification code of the instrument underlying the derivative using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognized codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time










—


‘Multiple assets/liabilities’, if the underlying assets or liabilities are more than one




If the underlying is an index then the code of the index shall be reported.




C0100


Type of code of asset or liability underlying the derivative


Type of ID Code used for the ‘Instrument underlying the derivative’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




This item is not reported for derivatives which have as underlying more than one asset or liability.




C0110


Use of derivative


Describe the use of the derivative (micro/macro hedge, efficient portfolio management).
Micro hedge refers to derivatives covering a single financial instrument (asset or liability), forecasted transaction or other liability.
Macro hedge refers to derivatives covering a set of financial instruments (assets or liabilities), forecasted transactions or other liabilities.
Efficient portfolio management refers usually to operations where the manager wishes to improve a portfolio' income by exchanging a (lower) cash–flow pattern by another with a higher value, using a derivative or set of derivatives, without changing the asset' portfolio composition, having a lower investment amount and less transaction costs.
One of the options in the following closed list shall be used:






 


1 — Micro hedge










 


2 — Macro hedge










 


3 — Matching assets and liabilities cash–flows used in the context of matching adjustment portfolios










 


4 — Efficient portfolio management, other than ‘Matching assets and liabilities cash–flows used in the context of matching adjustment portfolios’








C0120


Notional amount of the derivative


The amount covered or exposed to the derivative.
For futures and options corresponds to contract size multiplied by the trigger value and by the number of contracts reported in that line. For swaps and forwards it corresponds to the contract amount of the contracts reported in that line.
The notional amount refers to the amount that is being hedged/invested (when not covering risks). If several trades occur, it shall be the net amount at the reporting date.




C0130


Buyer/Seller


Only for futures and options, swaps and credit derivatives contracts (currency, credit and securities swaps).
Identify whether the derivative contract was bought or sold.
The buyer and seller position for swaps is defined relatively to the security or notional amount and the swap flows.
A seller of a swap owns the security or notional amount at the contract inception and agrees to deliver during the contract term that security or notional amount, including any other outflows related to the contract, when applicable.
A buyer of a swap will own the security or the notional amount at the end of the derivatives contact and will receive during the contract term that security or notional amount, including any other inflows related to the contract, when applicable.
One of the options in the following closed list shall be used, with the exception of Interest Rate Swaps:






 


1 — Buyer










 


2 — Seller




For interest rate swaps one of the options in the following closed list shall be use:






 


3 — FX–FL: Deliver fixed–for–floating










 


4 — FX–FX: Deliver fixed–for–fixed










 


5 — FL–FX: Deliver floating–for–fixed










 


6 — FL–FL: Deliver floating–for–floating








C0140


Premium paid to date


The payment made (if bought), for options and also up–front and periodical premium amounts paid for swaps, since inception.




C0150


Premium received to date


The payment received (if sold), for options and also up–front and periodical premium amounts received for swaps, since inception.




C0160


Profit and loss to date


Amount of profit and loss arising from the derivative since inception, realised at the closing/maturing date. Corresponds to the difference between the value (price) at sale date and the value (price) at acquisition date.
This amount could be positive (profit) or negative (loss).




C0170


Number of contracts


Number of similar derivative contracts reported in the line. For Over–The–Counter derivatives, e.g., one swap contract, 1 shall be reported, if ten swaps with the same characteristics, 10 shall be reported.
The number of contracts shall be the ones entered into and that were closed at the reporting date.




C0180


Contract size


Number of underlying assets in the contract (e.g. for equity futures it is the number of equities to be delivered per derivative contract at maturity, for bond futures it is the reference amount underlying each contract).
The way the contract size is defined varies according with the type of instrument. For futures on equities it is common to find the contract size defined as a function of the number of shares underlying the contract.
For futures on bonds, it is the bond nominal amount underlying the contract.
Only applicable for futures and options.




C0190


Maximum loss under unwinding event


Maximum amount of loss if an unwinding event occurs. Applicable to CIC category F.




C0200


Swap outflow amount


Amount delivered under the swap contract (other than premiums), during the reporting period. Corresponds to interest paid for IRS and amounts delivered for currency swaps, credit swaps, total return swaps and other swaps.
In the cases where the settlement is made on a net basis then only one of the items C0200 and C0210 shall be reported.




C0210


Swap inflow amount


Amount received under the swap contract (other than premiums), during the reporting period. Corresponds to interest received for IRS and amounts received for currency swaps, credit swaps, total return swaps and other swaps.
In the cases where the settlement is made on a net basis then only one of the items C0200 and C0210 shall be reported.




C0220


Initial date


Identify the ISO 8601 (yyyy–mm–dd) code of the date when obligations under the contract come into effect.
When various trades occur for the same derivative, report only the one regarding the first trade date of the derivative and only one row for each derivative (no different rows for each trade) reflecting the total amount invested in that derivative considering the different dates of trade.
In case of novation, the novation date becomes the trade date for that derivative.




C0230


Solvency II value


Value of the derivative calculated as defined by Article 75 of the Directive 2009/138/EC as of the trade (closing or sale) or maturity date. It can be positive, negative or zero.














 


ITEM


INSTRUCTIONS





Information on derivatives






C0040


Derivative ID Code


Derivative ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time








C0050


Derivative ID Code type


Type of ID Code used for the ‘Derivative ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0240


Counterparty Name


Name of the counterparty of the derivative. When available, corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.
The following shall be considered:






—


Name of the exchange market for exchanged traded derivatives; or










—


Name of Central Counterparty (CCP) for Over–The–Counter derivatives where they are cleared through a CCP; or
Name of the contractual counterparty for the other Over–The–Counter derivatives.








C0250


Counterparty Code


Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other than an exchange market and Central Counterparty (CCP).
Identification code using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported.




C0260


Type of counterparty code


Only applicable to Over–The–Counter derivatives.
Identification of the code used for the ‘Counterparty Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0270


Counterparty group


Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other than an exchange market and Central Counterparty (CCP).
Name of the ultimate parent entity of counterparty. When available, this item corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.




C0280


Counterparty group code


Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other than an exchange market and Central Counterparty (CCP).
Identification code using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported.




C0290


Type of counterparty group code


Identification of the code used for the ‘Counterparty group Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0300


Contract name


Name of the derivative contract.




C0310


Currency


Identify the ISO 4217 alphabetic code of the currency of the derivative, i.e., currency of the notional amount of the derivative (e.g.: option having as underlying an amount in USD, currency for which the notional amount is expressed contractually for FX swap, etc.).




C0320


CIC


Complementary Identification Code used to classify assets, as set out in Annex — VI CIC table of this Regulation. When classifying derivatives using the CIC table, undertakings shall take into consideration the most representative risk to which the derivative is exposed to.




C0330


Trigger value


Reference price for futures, strike price for options (for bonds price shall be a percentage of the par amount), currency exchange rate or interest rate for forwards, etc.
Not applicable to CIC D3 — Interest rate and currency swaps.
For CIC F1 — Credit default swaps it shall not be completed if not possible.
In the case of more than one trigger over time, report the next trigger occurring.
When the derivative has a range of trigger values, report the set separated by comma ‘,’ if the range is not continuous and report the range separated by ‘–’ if it is continuous.




C0340


Unwind trigger of contract


Identify the event that causes the unwinding of the contract, out of the regular expiration or term conditions. One of the options in the following closed list shall be used:






 


1 — Bankruptcy of the underlying or reference entity










 


2 — Adverse fall in value of the underlying reference asset










 


3 — Adverse change in credit rating of the underlying assets or entity










 


4 — Novation, i.e. the act of replacing an obligation under the derivative with a new obligation, or replacing a party of the derivative with a new party










 


5 — Multiple events or a combination of events










 


6 — Other events not covered by the previous options










 


9 — No unwind trigger








C0350


Swap delivered currency


Identify the ISO 4217 alphabetic code of the currency of the swap price (only for currency swaps and currency and interest rate swaps).




C0360


Swap received currency


Identify the ISO 4217 alphabetic code of the currency of the swap notional amount (only for currency swaps and currency and interest rate swaps).




C0370


Maturity date


Identify the contractually defined ISO 8601 (yyyy–mm–dd) code of the date of close of the derivative contract, whether at maturity date, expiring date for options (European or American), etc.





S.09.01 — Information on gains/income and losses in the period


General comments:

This section relates to annual submission of information for individual entities.
This template contains information on gains/income and losses by asset category (including derivatives). i.e., no item–by–item reporting is required. The asset categories considered in this template are the ones defined in Annex IV — Assets Categories.
Items shall be reported with positive values unless otherwise stated in the respective instructions.







 


ITEM


INSTRUCTIONS




C0040


Asset category


Identify the asset categories present in the portfolio.
Use the categories defined in Annex IV — Assets Categories.




C0050


Portfolio


Distinction between life, non–life, shareholder's funds, other internal funds, general (no split) and ring fenced funds. One of the options in the following closed list shall be used:






 


1 — Life










 


2 — Non–life










 


3 — Ring fenced funds










 


4 — Other internal funds










 


5 — Shareholders' funds










 


6 — General




The split is not mandatory, except for identifying ring fenced funds, but shall be reported if the undertaking uses it internally. When an undertaking does not apply a split ‘general’ must be used.




C0060


Asset held in unit linked and index linked contracts


Identify the assets that are held by unit linked and index linked contracts. One of the options in the following closed list shall be used:






 


1 — Unit–linked or index–linked










 


2 — Neither unit–linked nor index–linked








C0070


Dividends


Amount of dividends earned over the reporting period, i.e. dividends received less the right to receive a dividend already recognised at the beginning of the reporting period, plus the right to receive a dividend recognised at the end of the reporting period. Applicable to dividend paying assets such as equity, preferred securities and collective investment undertakings.
Includes also dividends received from assets that have been sold or matured.




C0080


Interest


Amount of interest earned, i.e. interest received less accrued interest at the start of the period plus accrued interest at the end of the reporting period.
Includes interest received when the asset is sold/matured or when the coupon is received.
Applicable to coupon and interest paying assets such as bonds, loans and deposits.




C0090


Rent


Amount of rent earned i.e. rent received less accrued rent at the start of the period plus accrued rent at the end of the reporting period. Includes also rents received when the asset is sold or matured.
Only applicable to properties, regardless of the function.




C0100


Net gains and losses


Net gains and losses resulting from assets sold or matured during the reporting period.
The gains and losses are calculated as the difference between selling or maturity value and the value according to Article 75 of Directive 2009/138/EC at the end of the prior reporting year (or, in case of assets acquired during the reporting period, the acquisition value).
The net value can be positive, negative or zero.




C0110


Unrealised gains and losses


Unrealised gains and losses resulting from assets not sold nor matured during the reporting period.
The unrealised gains and losses are calculated as the difference between the value according to Article 75 of Directive 2009/138/EC at the end of the reporting year end and the value according to Article 75 of Directive 2009/138/EC at the end of the prior reporting year (or, in case of assets acquired during the reporting period, the acquisition value).
The net value can be positive, negative or zero.





S.10.01 — Securities lending and repos


General comments:

This section relates to annual submission of information for individual entities.
This template contains an item–by–item list of securities lending transactions and repurchase agreements (buyer and seller) contracts, held directly by the undertaking (i.e. not on a look–through basis), which include also the liquidity swaps referred to in Article 309 (2)(f) of the Delegated Regulation (EU) 2015/35.
It shall be reported only when the value of the underlying securities on and off balance sheet involved in lending or repurchase agreements, with maturity date falling after the reporting reference date represent more than 5 % of the total investments as reported in C0010/R0070 and C0010/R0220 of template S.02.01.
All contracts that are on the balance sheet or off balance sheet shall be reported. The information shall include all contracts in the reporting period regardless of whether they were open or closed at the reporting date. For contracts which are part of a roll–over strategy, where they substantially are the same transaction, only open positions shall be reported.
A repurchase agreement (repo) is defined as the sale of securities together with an agreement for the seller to buy back the securities at a later date. Securities lending is defined as the lending of securities by one party to another, which requires that the borrower provides the lender with collateral.
Items shall be reported with positive values unless otherwise stated in the respective instructions.
The asset categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to CIC codes refer to Annex VI — CIC table of this Regulation.
Each repo and securities lending contract shall be reported in as many rows as needed to provide the information requested. If for one item one option fits one part of the instrument being reported and a different option fits the other part then the contract needs to be unbundled unless is stated otherwise in the instructions.







 


ITEM


INSTRUCTIONS




C0040


Portfolio


Distinction between life, non–life, shareholder's funds, general (no split) and ring fenced funds. One of the options in the following closed list shall be used:






 


1 — Life










 


2 — Non–life:










 


3 — Ring fenced funds










 


4 — Other internal fund










 


5 — Shareholders' funds










 


6 — General




The split is not mandatory, except for identifying ring fenced funds, but shall be reported if the undertaking uses it internally. When an undertaking does not apply a split ‘general’ must be used.
For assets held off–balance sheet this item shall not be reported.




C0050


Fund number


Applicable to assets held in ring fenced funds or other internal funds (defined according to national markets).
Number which is attributed by the undertaking, corresponding to the unique number assigned to each fund. This number has to be consistent over time and shall be used to identify the funds in other templates. It shall not be re–used for a different fund.




C0060


Asset category


Identify the asset category of the underlying asset lent/provided as part of a securities lending transactions or repurchase agreements.
Use the categories defined in Annex IV — Assets Categories of this Regulation.




C0070


Counterparty Name


Name of the counterparty of the contract.
When available, this item corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.




C0080


Counterparty code


Identification code of the counterparty using the Legal Entity Identifier (LEI) if available.
If none is available, this item shall not be reported.




C0090


Type of counterparty code


Identification of the code used for the ‘Counterparty Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0100


Counterparty asset category


Identify the most significant asset category borrowed/received as part of a securities lending transactions or repurchase agreements.
Use the asset categories defined in Annex IV — Assets Categories of this Regulation.




C0110


Asset held in unit–linked and index–linked contracts


Identify if the underlying asset identified in C0060 is held by unit linked and index linked contracts. One of the options in the following closed list shall be used:






 


1 — Unit–linked or index–linked










 


2 — Neither unit–linked nor index–linked








C0120


Position in the contract


Identify whether the undertaking is a buyer or seller in the repo or a lender or borrower in the securities lending. One of the options in the following closed list shall be used:






 


1 — Buyer in a repo










 


2 — Seller in a repo










 


3 — Lender in a securities lending










 


4 — Borrower in a securities lending








C0130


Near leg amount


Represents the following amounts:






—


Buyer in a repo: amount received at the contract inception










—


Seller in a repo: amount ceded at the contract inception










—


Lender in a securities lending: amount received as guarantee at the contract inception










—


Borrower in a securities lending: amount or market value of the securities received at the contract inception








C0140


Far leg amount


This item is only applicable for repos and represents the following amounts:






—


Buyer in a repo: amount ceded at the contract maturity










—


Seller in a repo: amount received at the contract maturity








C0150


Start date


Identify the ISO 8601 (yyyy–mm–dd) code of the contract start date. The contract start date refers to the date when obligations under the contract come into effect.




C0160


Maturity date


Identify the ISO 8601 (yyyy–mm–dd) code of the contract closing date. Even if the contract is on an open call basis, there is usually a date when the contract expires. In these cases this date must be reported, if no call occurs before.
An agreement is considered closed when it has matured, a call occurs or the agreement is cancelled.
For contracts with no defined maturity date report ‘9999–12–31’.




C0170


Solvency II Value


This item is only applicable for contracts that are still open at the reporting date.
Value of the repo or securities lending contract, following Article 75 of Directive 2009/138/EC rules for valuation of contracts.
This value can be positive, negative or zero.





S.11.01 — Assets held as collateral


General comments:

This section relates to annual submission of information for individual entities.
This template contains an item–by–item list of off–balance sheet assets held as collateral for covering balance sheet assets held directly by the undertaking (i.e. not on a look–through basis).
It consists of detailed information from the perspective of the assets held as collateral and not from the perspective of the collateral arrangement.
If there is a pool of collaterals or a collateral arrangement comprising multiple assets, as many rows as the assets in the pool or arrangement shall be reported.
This template comprises two tables: Information on positions held and Information on assets.
On the table Information on positions held, each asset held as collateral shall be reported separately in as many rows as needed in order to properly fill in all variables requested in that table. If for the same asset two values can be attributed to one variable, then this asset needs to be reported in more than one line.
On the table Information on assets, each asset held as collateral shall be reported separately, with one row for each asset, filling in all variables requested in that table.
All items except items ‘Type of asset for which the collateral is held’ (C0140), ‘Name of the counterparty pledging the collateral’ (C0060) and ‘Name of the group of the counterparty pledging the collateral’ (C0070) relate to information on the assets held as collateral. Item C0140 relates to the asset on the balance sheet for which the collateral is held while items C0060 and C0070 relate to the counterparty pledging the collateral.
The asset categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to CIC codes refer to Annex VI — CIC table of this Regulation.







 


ITEM


INSTRUCTIONS





Information on positions held






C0040


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0050


Asset ID Code Type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0060


Name of the counterparty pledging the collateral


The name of the counterpart that is pledging the collateral. When available, this item corresponds to the entity name in the LEI database. When this is not available corresponds to the legal name.
When the assets on the balance sheet for which the collateral is held are loans on policies, ‘Policyholder’ shall be reported.




C0070


Name of the group of the counterparty pledging the collateral


Identify the economic group of the counterpart pledging the collateral. When available, this item corresponds to the entity name in the LEI database. When this is not available corresponds to the legal name.
This item is not applicable when the assets on the balance sheet for which the collateral is held are loans on policies.




C0080


Country of custody


ISO 3166–1 alpha–2 code of the country where undertaking assets are held in custody. For identifying international custodians, such as Euroclear, the country of custody will be the one corresponding to the legal establishment where the custody service was contractually defined.
In case of the same asset being held in custody in more than one country, each asset shall be reported separately in as many rows as needed in order to properly identify all countries of custody.
This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons, as those assets are not required to be individualised), CIC 71, CIC 75 and for CIC 95 — Plant and equipment (for own use) for the same reason.
Regarding CIC Category 9, excluding CIC 95 — Plant and equipment (for own use), the issuer country is assessed by the address of the property.




C0090


Quantity


Number of assets, for all assets if relevant.
This item shall not be reported if item Par amount (C0100) is reported.




C0100


Par amount


Amount outstanding measured at par amount, for all assets where this item is relevant, and at nominal amount for CIC = 72, 73, 74, 75 and 79 if applicable.
This item shall not be reported if item Quantity (C0090) is reported..




C0110


Valuation method


Identify the valuation method used when valuing assets. One of the options in the following closed list shall be used:






 


1 — quoted market price in active markets for the same assets










 


2 — quoted market price in active markets for similar assets










 


3 — alternative valuation methods:










 


4 — adjusted equity methods (applicable for the valuation of participations)










 


5 — IFRS equity methods (applicable for the valuation of participations










 


6 — Market valuation according to Article 9(4) of Delegated Regulation (EU) 2015/35








C0120


Total amount


Value calculated as defined by Article 75 of the Directive 2009/138/EC.
The following shall be considered:






—


Corresponds to the multiplication of ‘Par amount’ by ‘Unit percentage of par amount Solvency II price’ plus ‘Accrued interest’, for assets where the first two items are relevant;










—


Corresponds to the multiplication of ‘Quantity’ by ‘Unit Solvency II price’, for assets where these two items are relevant;










—


For assets classifiable under asset categories 7, 8 and 9, this shall indicate the Solvency II value of the asset.








C0130


Accrued interest


Quantify the amount of accrued interest after the last coupon date for interest bearing securities. Note that this value is also part of item Total amount.




C0140


Type of asset for which the collateral is held


Identify the type of asset for which the collateral is held.
One of the options in the following closed list shall be used:






 


1 — Government bonds










 


2 — Corporate bonds










 


3 — Equities










 


4 — Collective Investment Undertakings










 


5 — Structured notes










 


6 — Collateralised securities










 


7 — Cash and deposits










 


8 — Mortgages and loans










 


9 — Properties










 


0 — Other investments (including receivables)










 


X — Derivatives


















 


ITEM


INSTRUCTIONS





Information on assets






C0040


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0050


Asset ID Code Type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0150


Item Title


Identify the reported item by filling the name of the asset (or the address in case of property), with the detail settled by the undertaking.
The following shall be considered:






—


Regarding CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons, this item shall contain ‘Loans to AMSB members’ or ‘Loans to other natural persons’, according to its nature, as those assets are not required to be individualised. Loans to other than natural persons shall be reported line–by–line.










—


This item is not applicable for CIC 95 — Plant and equipment (for own use) as those assets are not required to be individualised, CIC 71 and CIC 75










—


When the collateral comprises insurance policies (regarding loans collateralised by insurance policies) those policies don't need to be individualised and this item is not applicable.








C0160


Issuer Name


Name of the issuer, defined as the entity that issues assets to investors, representing part of its capital, part of its debt, derivatives, etc.
When available, this item corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer name is the name of the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer name is the name of the depositary entity










—


Regarding CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons, this item shall contain ‘Loans to AMSB members’ or ‘Loans to other natural persons’, according to its nature, as those assets are not required to be individualised;










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;




This item is not applicable for CIC 71, CIC 75 and — CIC category 9 — Property.




C0170


Issuer Code


Identification code of the issuer code using the Legal Entity Identifier (LEI) if available.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer code is the code of the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer code is the code of the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property;




This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.




C0180


Type of issuer code


Identification of the code used for the ‘Issuer Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None




This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.
This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.




C0190


Issuer Sector


Identify the economic sector of issuer based on the latest version of NACE code (as published in an EC Regulation). The letter reference of the NACE code identifying the Section shall be used as a minimum for identifying sectors (e.g. ‘A’ or ‘A111’ would be acceptable) except for the NACE relating to Financial and Insurance activities, for which the letter identifying the Section followed by the 4 digits code for the class shall be used (e.g. ‘K6411’).
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer sector is the sector of the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer sector is the sector of the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property;










—


This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.








C0200


Issuer Group Name


Name of issuer's ultimate parent entity.
When available, this item corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the group relation relates to the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the group relation relates to the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the group relation relates to the borrower;










—


This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons)










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.








C0210


Issuer Group Code


Issuer group identification code using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the group relation relates to the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the group relation relates to the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the group relation relates to the borrower;










—


This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons)




This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.




C0220


Type of issuer group code


Identification of the code used for the ‘Issuer Group Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None




This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.
This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.




C0230


Issuer Country


ISO 3166–1 alpha–2 code of the country of localisation of the issuer.
The localisation of the issuer is assessed by the address of the entity issuing the asset.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer country is the country is relative to the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer country is the country of the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property;




This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.
One of the options shall be used:






—


ISO 3166–1 alpha–2 code










—


XA: Supranational issuers










—


EU: European Union Institutions








C0240


Currency


Identify the ISO 4217 alphabetic code of the currency of the issue.
The following shall be considered:






—


This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons, as those assets are not required to be individualised), CIC 75 and for CIC 95 — Plant and equipment (for own use) for the same reason.










—


Regarding CIC Category 9, excluding CIC 95 — Plant and equipment (for own use), the currency corresponds to the currency in which the investment was made.








C0250


CIC


Complementary Identification Code used to classify assets, as set out in Annex VI — CIC table of this Regulation. When classifying an asset using the CIC table, undertakings shall take into consideration the most representative risk to which the asset is exposed to.




C0260


Unit price


Unit price of the asset, if relevant.
This item shall not be reported if item Unit percentage of par amount Solvency II price (C0270) is reported.




C0270


Unit percentage of par amount Solvency II price


Amount in percentage of par value, clean price without accrued interest, for the asset, if relevant.
This item shall not be reported if item Unit price (C0260) is reported.




C0280


Maturity date


Only applicable for CIC categories 1, 2, 5, 6 and 8, and CIC 74 and CIC 79.
Identify the ISO 8601 (yyyy–mm–dd) code of the maturity date.
Corresponds always to the maturity date, even for callable securities. The following shall be considered:






—


For perpetual securities use ‘9999–12–31’










—


For CIC category 8, regarding loans and mortgages to individuals, the weighted (based on the loan amount) remaining maturity is to be reported.









S.12.01 — Life and Health SLT Technical Provisions


General comments:

This section relates to quarterly and annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
Undertakings may apply appropriate approximations in the calculation of the technical provisions as referred to in Article 21 of Delegated Regulation (EU) 2015/35. In addition, Article 59 of the Delegated Regulation (EU) 2015/35 may be applied to calculate the risk margin during the financial year.
Line of business for life obligations: The lines of business, referred to in Article 80 of the Directive 2009/138/EC, as defined in Annex I to Delegated Regulation (EU) 2015/35. The segmentation shall reflect the nature of the risks underlying the contract (substance), rather than the legal form of the contract (form). By default, where an insurance or reinsurance contract covers risks across the lines of business undertakings shall, where possible, unbundled the obligations into the appropriate lines of business (Article 55 of Delegated Regulation (EU) 2015/35).
Lines of business ‘Index–linked and unit–linked insurance’, ‘Other life insurance’ and ‘Health insurance’ are split between ‘Contracts without options and guarantees’ and ‘Contracts with options or guarantees’. For this split the following shall be considered:






—



                     ‘Contracts without options and guarantees’ shall include the amounts related to contracts without any financial guarantees or contractual options, meaning that the technical provision calculation does not reflect the amount of any financial guarantees or contractual options. Contracts with non–material contractual options or financial guarantees that are not reflected in the technical provisions calculation shall also be reported in this column;










—



                     ‘Contracts with options or guarantees’ shall include contracts that have either financial guarantees, contractual options, or both as far as the technical provision calculation reflect the existence of those financial guarantees or contractual options.




The information reported shall be gross of reinsurance as information on Recoverables from reinsurance/SPV and Finite reinsurance is requested in specific rows.
The information to be reported between R0010 and R0100 shall be after the volatility adjustment, the matching adjustment and the transitional adjustment to the relevant risk-free interest rate term structure if applied but shall not include the transitional deduction to technical provisions. The amount of transitional deduction to technical provisions is requested separately between rows R0110 and R0130.







 


ITEM


INSTRUCTIONS




Z0020


Ring Fenced Fund/Matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


Identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
This item is to be completed only when item Z0020 = 1





Technical provisions calculated as a whole






C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0010


Technical provisions calculated as a whole


Amount of Technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0150/R0010


Technical provisions calculated as a whole — Total (Life other than health insurance, incl. Unit–Linked)


Total amount of technical provisions calculated as a whole for Life other than health insurance, including Unit–Linked.




C0210/R0010


Technical provisions calculated as a whole — Total (Health similar to life insurance)


Total amount of technical provisions calculated as a whole for Health similar to life insurance.




C0020, C0030, C0060, C0090, C0100 to C0140, C0160, C0190, C0200/R0020


Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole


Amount of recoverables from reinsurance/SPV and finite reinsurance (‘Finite Re’) after the adjustment for expected losses due to counterparty default of technical provisions (‘TP’) calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0150/R0020


Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole — Total (Life other than health insurance, incl. Unit–Linked)


Total amount of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole for Life other than health insurance, including Unit–Linked.




C0210/R0020


Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole — Total (Health similar to life insurance)


Total amount of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole for Health similar to life insurance.





Technical provisions calculated as a sum of best estimate and risk margin






C0020, C0040, C0050, C0070, C0080, C0090, C0100 to C0140, C0170, C0180, C0190, C0200/R0030


Technical provisions calculated as a sum of Best Estimate (‘BE’) and Risk Margin (‘RM’), Gross Best Estimate


Amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite Re according to Article 77(2) of Directive 2009/138/EC) per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0150/R0030


Technical provisions calculated as a sum of BE and RM, Gross Best Estimate — Total (Life other than health insurance, incl. Unit–Linked)


Total amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite Re according to Article 77(2) of Directive 2009/138/EC), for Life other than health insurance, including Unit–Linked.




C0210/R0030


Technical provisions calculated as a sum of BE and RM, Gross Best Estimate — Total (Health similar to life insurance)


Total amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite Re according to Article 77(2) of Directive 2009/138/EC), for Health similar to life insurance.




C0020, C0040, C0050, C0070, C0080, C0090, C0100, C0170, C0180, C0190, C0200/R0040


Total Recoverables from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default


Amount of recoverables before adjustment for expected losses due to possibility of default of the reinsurer, as defined in Article 81 of Directive 2009/138/EC, including ceded intra group reinsurance, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0150/R0040


Total Recoverables from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default — Total (Life other than health insurance, incl. Unit–Linked)


Total amount of recoverables before adjustment for expected losses due to possibility of default of the reinsurer, as defined in art. 81 of Directive 2009/138/EC, including ceded intra group reinsurance, for Life other than health insurance, including Unit–Linked.




C0210/R0040


Total Recoverables from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default — Total (Health similar to life insurance)


Total amount of the recoverables from reinsurance and SPVs before the adjustment for expected losses due to counterparty default for Health similar to life insurance.




C0020, C0040, C0050, C0070, C0080, C0090, C0100, C0170, C0180, C0190, C0200/R0050


Recoverables from reinsurance (except SPV and Finite Re) before adjustment for expected losses


Amount of recoverables (before adjustment for expected losses) from ‘traditional’ reinsurance, i.e. without SPVs and Finite Reinsurance, calculated consistently with the boundaries of the contracts to which they relate, including ceded intra group reinsurance, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0150/R0050


Total Recoverables from reinsurance (except SPV and Finite Re) before adjustment for expected losses — Total (Life other than health insurance, incl. Unit–Linked)


Total Amount of recoverables (before adjustment for expected losses) from ‘traditional’ reinsurance, i.e. without SPVs and Finite Reinsurance, calculated consistently with the boundaries of the contracts to which they relate, including ceded intra group reinsurance, for Life other than health insurance, including Unit–Linked.




C0210/R0050


Total Recoverables from reinsurance (except SPV and Finite Re) before adjustment for expected losses — Total (Health similar to life insurance)


Total amount of recoverables from reinsurance (except SPVs and Finite Reinsurance) before adjustment for expected losses, calculated consistently with the boundaries of the contracts to which they relate, for Health similar to life insurance.




C0020, C0040, C0050, C0070, C0080, C0090, C0100, C0170, C0180, C0190, C0200/R0060


Recoverables from SPV before adjustment for expected losses


Amount of recoverables from SPVs before adjustment for expected losses, calculated consistently with the boundaries of the contracts to which they relate, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, including ceded intra group reinsurance, per each line of business.




C0150/R0060


Total Recoverables from SPV before adjustment for expected losses — Total (Life other than health insurance, incl. Unit–Linked)


Total amount of recoverables from SPVs before adjustment for expected losses, calculated consistently with the boundaries of the contracts to which they relate, for Life other than health insurance, including Unit–Linked.




C0210/R0060


Total Recoverables from SPV before adjustment for expected losses — Total (Health similar to life insurance)


Total amount of recoverables from SPVs before adjustment for expected losses for Health similar to life insurance




C0020, C0040, C0050, C0070, C0080, C0090, C0100, C0170, C0180, C0190, C0200/R0070


Recoverables from Finite Re before adjustment for expected losses


Amount of recoverables from Finite Re before adjustment for expected losses, calculated consistently with the boundaries of the contracts to which they relate, including ceded intra group reinsurance, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0150/R0070


Total Recoverables from Finite Re before adjustment for expected losses — Total (Life other than health insurance, incl. Unit–Linked)


Total amount of recoverables from Finite Re before adjustment for expected losses, calculated consistently with the boundaries of the contracts to which they relate, including ceded intra group reinsurance, for Life other than health insurance, including Unit–Linked.




C0210/R0070


Total Recoverables from Finite Re before adjustment for expected losses — Total (Health similar to life insurance)


Total amount of recoverables from Finite Reinsurance before adjustment for expected losses for Health similar to life insurance.




C0020, C0040, C0050, C0070, C0080, C0090, C0100 to C0140, C0170, C0180, C0190, C0200/R0080


Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default


Amount of recoverables after adjustment for expected losses due to possibility of default of the reinsurer, as defined in art. 81 of Directive 2009/138/EC, including ceded intra group reinsurance, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0150/R0080


Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default — Total (Life other than health insurance, incl. Unit–Linked)


Total amount of recoverables after adjustment for expected losses due to possibility of default of the reinsurer, as defined in art. 81 of Directive 2009/138/EC, including ceded intra group reinsurance, for Life other than health insurance, including Unit–Linked.




C0210/R0080


Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default — Total (Health similar to life insurance)


Total amount of recoverables after adjustment for expected losses due to possibility of default of the reinsurer, as defined in art. 81 of Directive 2009/138/EC, including ceded intra group reinsurance, for Health similar to life insurance.




C0020, C0040, C0050, C0070, C0080, C0090, C0100, C0170, C0180, C0190, C0200/R0090


Best Estimate minus recoverables from reinsurance/SPV and Finite Re


Amount of Best Estimate minus recoverables from reinsurance/SPV and Finite Re after adjustment for expected losses due to possibility of default of the reinsurer, as defined in art. 81 of Directive 2009/138/EC, per each Line of Business.




C0150/R0090


Best Estimate minus recoverables from reinsurance/SPV and Finite Re — Total (Life other than health insurance, incl. Unit–Linked)


Total amount of Best Estimate minus recoverables from reinsurance/SPV and Finite Re, after adjustment for expected losses due to possibility of default of the reinsurer, as defined in art. 81 of Directive 2009/138/EC, for Life other than health insurance, including Unit–Linked.




C0210/R0090


Best estimate minus recoverables from reinsurance/SPV and Finite Re — Total (Health similar to life insurance)


Total amount of Best estimate minus recoverables from reinsurance/SPV and Finite Re after adjustment for expected losses due to possibility of default of the reinsurer, as defined in art. 81 of Directive 2009/138/EC, for Health similar to life insurance.




C0020, C0030, C0060, C0090, C0100 to C0140, C0160, C0190, C0200/R0100


Risk Margin


Amount of Risk margin, as defined in Article 77(3) of Directive 2009/138/EC, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0150/R0100


Risk Margin — Total (Life other than health insurance, incl. Unit–Linked)


Total amount of Risk Margin for Life other than health insurance, including Unit–Linked.




C0210/R0100


Risk Margin — Total (Health similar to life insurance)


Total amount of Risk Margin for Health similar to life insurance.





Amount of the transitional on Technical Provisions






C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0110


Technical Provisions calculated as a whole


Amount of the transitional deduction to technical provisions allocated to the technical provisions calculated as a whole, per each Line of Business.
This value shall be reported as a negative value.




C0150/R0110


Technical Provisions calculated as a whole — Total (Life other than health insurance, including Unit–Linked)


Amount of the transitional deduction to technical provisions allocated to the technical provisions calculated as a whole for Life other than health insurance, including Unit–Linked.
This value shall be reported as a negative value.




C0210/R0110


Technical Provisions calculated as a whole — Total (Health similar to life insurance)


Amount of the transitional deduction to technical provisions allocated to the technical provisions calculated as a whole for Health similar to life insurance.
This value shall be reported as a negative value.




C0020, C0040, C0050, C0070, C0080, C0090, C0100, C0170, C0180, C0190, C0200/R0120


Best Estimate


Amount of the transitional deduction to technical provisions allocated to the best estimate, per each Line of Business.
This value shall be reported as a negative value.




C0150/R0120


Best Estimate — Total (Life other than health insurance, including Unit–Linked)


Total amount of the transitional deduction to technical provisions allocated to the best estimate for Life other than health insurance, including Unit–Linked.
This value shall be reported as a negative value.




C0210/R0120


Best Estimate — Total (Health similar to life insurance)


Total amount of the transitional deduction to technical provisions allocated to the best estimate for Health similar to life insurance.
This value shall be reported as a negative value.




C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0130


Risk Margin


Amount of the transitional deduction to technical provisions allocated to the risk margin, per each Line of Business.
This value shall be reported as a negative value.




C0150/R0130


Risk Margin — Total (Life other than health insurance, including Unit–Linked)


Total amount of the transitional deduction to technical provisions allocated to the risk margin for Life other than health insurance, including Unit–Linked.
This value shall be reported as a negative value.




C0210/R0130


Risk Margin — Total (Health similar to life insurance)


Total amount of the transitional deduction to technical provisions allocated to the risk margin for Health similar to life insurance.
This value shall be reported as a negative value.





Technical provisions — Total






C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0200


Technical Provisions — Total


Total amount of Technical Provisions for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.




C0150/R0200


Technical Provisions — Total — Total (Life other than health insurance, including Unit–Linked)


Total amount of Technical Provisions for Life other than health insurance, including Unit–Linked, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.




C0210/R0200


Technical Provisions — Total — Total (Health similar to life insurance)


Total amount of Technical Provisions for Health similar to life insurance, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.




C0020, C0030, C0060, C0090, C0100, C0110, C0120, C0130, C0140, C0160, C0190, C0200/R0210


Technical Provisions minus Recoverables from reinsurance/SPV and Finite Re — Total


Total amount of Technical Provisions minus Recoverables from reinsurance/SPV and Finite Re per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.




C0150/R0210


Technical Provisions minus Recoverables from reinsurance/SPV and Finite Re — Total — Total (Life other than health insurance, including Unit–Linked)


Total amount of Technical Provisions minus Recoverables from reinsurance/SPV and Finite Re for Life other than health insurance, including Unit–Linked, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.




C0210/R0210


Technical Provisions minus Recoverables from reinsurance/SPV and Finite Re — Total — Total (Health similar to life insurance)


Total amount of Technical Provisions minus Recoverables from reinsurance/SPV and Finite Re for Health similar to life insurance, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.





Best Estimate of products with a surrender option






C0020, C0030, C0060, C0090, C0160, C0190,/R0220


Best Estimate of products with a surrender option


Amount of gross Best Estimate of products with a surrender option per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, except for accepted reinsurance.
This amount shall also be included in R0030 to R0090.




C0150/R0220


Best Estimate of products with a surrender option — Total (Life other than health insurance, including Unit–Linked)


Total amount of gross Best Estimate of products with a surrender option for Life other than health insurance, including Unit–Linked.
This amount shall also be included in R0030 to R0090.




C0210/R0220


Best Estimate of products with a surrender option — Total (Health similar to life insurance)


Total amount of gross Best Estimate of products with a surrender option for Health similar to life insurance.
This amount shall also be included in R0030 to R0090.





Gross BE for Cash flow






C0030, C0060, C0090, C0160, C0190, C0200/R0230


Gross Best Estimate for Cash flow, Cash out–flow, Future guaranteed and discretionary benefits


Amount of discounted Cash out–flows (payments to policyholders and beneficiaries) for future guaranteed benefits and for future discretionary benefits, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
Future Discretionary Benefits means future benefits other than index–linked or unit–linked benefits of insurance or reinsurance contracts which have one of the following characteristics:






a)


The benefits are legally or contractually based on one or several of the following results:






i.


the performance of a specified group of contracts or a specified type of contract or a single contract;










ii.


the realised or unrealised investment return on a specified pool of assets held by the insurance or reinsurance undertaking;










iii.


the profit or loss of the insurance or reinsurance undertaking or fund corresponding to the contract;














b)


the benefits are based on a declaration of the insurance or reinsurance undertaking and the timing or the amount of the benefits is at its full or partial discretion.








C0020, C0100/R0240


Gross Best Estimate for Cash flow, Cash out–flow, Future guaranteed benefits — Insurance with profit participation


Amount of discounted Cash out–flows (payments to policyholders and beneficiaries) for future guaranteed benefits, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, ‘Insurance with profit participation’.




C0020, C0100/R0250


Gross Best Estimate for Cash flow, Cash out–flows, Future discretionary benefits — Insurance with profit participation


Amount of discounted Cash out–flows (payments to policyholders and beneficiaries) for future discretionary benefits, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, ‘Insurance with profit participation’.
Future Discretionary Benefits means future benefits other than index–linked or unit–linked benefits of insurance or reinsurance contracts which have one of the following characteristics:






a)


The benefits are legally or contractually based on one or several of the following results:






i.


the performance of a specified group of contracts or a specified type of contract or a single contract;










ii.


the realised or unrealised investment return on a specified pool of assets held by the insurance or reinsurance undertaking;










iii.


the profit or loss of the insurance or reinsurance undertaking or fund corresponding to the contract;














b)


the benefits are based on a declaration of the insurance or reinsurance undertaking and the timing or the amount of the benefits is at its full or partial discretion.








C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0260


Gross Best Estimate for Cash flow, Cash out–flow, Future expenses and other cash out–flows


Amount of discounted Cash out–flows for Future expenses and other cash out–flows, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. Shall reflect expenses that will be incurred in servicing insurance and reinsurance obligations, and other cash–flow items such as taxation payments which are, or are expected to be, charged to policyholders, or are required to settle the insurance or reinsurance obligations.




C0150/R0260


Gross Best Estimate for Cash flow, Cash out–flow, Future expenses and other cash out–flows — Total (Life other than health insurance, including Unit–Linked)


Total amount of discounted Cash out–flows for Future expenses and other cash out–flows, for Life other than health insurance, including Unit–Linked
Shall reflect expenses that will be incurred in servicing insurance and reinsurance obligations, and other cash–flow items such as taxation payments which are, or are expected to be, charged to policyholders, or are required to settle the insurance or reinsurance obligations.




C0210/R0260


Gross Best Estimate for Cash flow, Cash out–flow, Future expenses and other cash out–flows — Total (Health similar to life insurance)


Total amount of discounted Cash out–flows for Future expenses and other cash out–flows, for Health similar to life insurance.
Shall reflect expenses that will be incurred in servicing insurance and reinsurance obligations, and other cash–flow items such as taxation payments which are, or are expected to be, charged to policyholders, or are required to settle the insurance or reinsurance obligations.




C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0270


Gross Best Estimate for Cash flow, Cash in–flows, Future premiums


Amount of discounted Cash in–flows from future premiums and any additional cash–flows that results from those premiums, including accepted reinsurance premiums, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0150/R0270


Gross Best Estimate for Cash flow, Cash in–flows, Future premiums — Total (Life other than health insurance, including Unit–Linked)


Amount of discounted Cash in–flows from future premiums and any additional cash–flows that results from those premiums, including accepted reinsurance premiums, for Life other than health insurance, including Unit–Linked.




C0210/R0270


Gross Best Estimate for Cash flow, Cash in–flows, Future premiums — Total (Health similar to life insurance)


Amount of discounted Cash in–flows from future premiums and any additional cash–flows that results from those premiums, including accepted reinsurance premiums, for Health similar to life insurance.




C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0280


Gross Best Estimate for Cash flow, Cash in–flows, Other cash in–flows


Amount of any other discounted cash in–flows not included in Future premiums and not including investment returns, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0150/R0280


Gross Best Estimate for Cash flow, Cash in–flows, Other cash in–flows — Total (Life other than health insurance, including Unit–Linked)


Amount of any other discounted cash in–flows not included in Future premiums and not including investment returns, for Life other than health insurance, including Unit–Linked.




C0210/R0280


Gross Best Estimate for Cash flow, Cash in–flows, Other cash in–flows — Total (Health similar to life insurance)


Amount of any other discounted cash in–flows not included in Future premiums and not including investment returns, for Health similar to life insurance.




C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0290


Percentage of gross Best Estimate calculated using approximations


Indicate the percentage of gross best estimate included in Gross Best Estimate (R0030) calculated using approximations as established in Article 21 of Delegated Regulation (EU) 2015/35, per each Line of Business.




C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0300


Surrender value


Indicate the amount of surrender value, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, as mentioned in Article 185 (3) (f) of Directive 2009/138/EC, net of taxes.
Shall reflect the amount, defined contractually, to be paid to the policyholder in case of early termination of the contract (i.e. before it becomes payable by maturity or occurrence of the insured event, such as death), net of charges and policy loans. It includes surrender values guaranteed and not guaranteed.




C0150/R0300


Surrender value, Total (Life other than health insurance, including Unit–Linked)


Total surrender value for Life other than health insurance, including Unit–Linked.




C0210/R0300


Surrender value, Total (Health similar to life insurance)


Total surrender value for Health similar to life insurance.




C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0310


Best estimate subject to transitional of the interest rate


Indicate the amount of gross best estimate (R0030) subject to the transitional adjustment to the relevant risk-free interest rate term structure, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0150/R0310


Best estimate subject to transitional of the interest rate — Total (Life other than health insurance, including Unit–Linked)


Total amount of gross best estimate (R0030) subject to the transitional adjustment to the relevant risk-free interest rate term structure, for Life other than health insurance, including Unit–Linked.




C0210/R0310


Best estimate subject to transitional of the interest rate — Total (Health similar to life insurance)


Total amount of gross best estimate (R0030) subject to transitional adjustment to the relevant risk-free interest rate term structure, for Health similar to life insurance.




C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0320


Technical provisions without transitional on interest rate


Amount of technical provisions where the transitional adjustment to the relevant risk-free interest rate term structure has been applied calculated without the transitional adjustment to the relevant risk-free interest rate term structure, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
In the cases where the same best estimates were also subject to the volatility adjustment, the amount reported in this item shall reflect the value without the transitional adjustment to the relevant risk-free interest rate term structure but with the volatility adjustment.




C0150/R0320


Technical provisions without transitional on interest rate


Total amount of technical provisions where the transitional adjustment to the relevant risk-free interest rate term structure has been applied calculated without the transitional adjustment to the relevant risk-free interest rate term structure, for Life other than health insurance, including Unit–Linked.
In the cases where the same best estimates were also subject to the volatility adjustment, the amount reported in this item shall reflect the value without the transitional adjustment to the relevant risk-free interest rate term structure but with the volatility adjustment.




C0210/R0320


Technical provisions without transitional on interest rate


Total amount of technical provisions where the transitional adjustment to the relevant risk-free interest rate term structure has been applied calculated without the transitional adjustment to the relevant risk-free interest rate term structure, for Health similar to life insurance.
In the cases where the same best estimates were also subject to the volatility adjustment, the amount reported in this item shall reflect the value without the transitional adjustment to the relevant risk-free interest rate term structure but with the volatility adjustment.




C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0330


Best estimate subject to volatility adjustment


Indicate the amount of gross best estimate (R0030) subject to volatility adjustment, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0150/R0330


Best estimate subject to volatility adjustment — Total (Life other than health insurance, including Unit–Linked)


Total amount of gross best estimate (R0030) subject to volatility adjustment, for Life other than health insurance, including Unit–Linked




C0210/R0330


Best estimate subject to volatility adjustment — Total (Health similar to life insurance)


Total amount of gross best estimate (R0030) subject to volatility adjustment, for Health similar to life insurance.




C0020, C0020, C0060, C0090, C0100, C0160, C0190, C0200/R0340


Technical provisions without volatility adjustment and without others transitional measures


Amount of technical provisions where the volatility adjustment has been applied calculated without volatility adjustment, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
In the cases where the same technical provisions were also subject to the transitional deduction to technical provisions/transitional adjustment to the relevant risk-free interest rate term structure, the amount reported in this item shall reflect the value with neither the volatility adjustment nor the transitional deduction to technical provisions/transitional adjustment to the relevant risk-free interest rate term structure.




C0150/R0340


Technical provisions without volatility adjustment and without others transitional measures — Total (Life other than health insurance, including Unit–Linked)


Total amount of technical provisions where the volatility adjustment has been applied calculated without volatility adjustment, for Life other than health insurance, including Unit–Linked.
In the cases where the same technical provisions were also subject to the transitional deduction to technical provisions/transitional adjustment to the relevant risk-free interest rate term structure, the amount reported in this item shall reflect the value with neither the volatility adjustment nor the transitional deduction to technical provisions/transitioanl adjustment to the relevant risk-free interest rate term structure.




C0210/R0340


Technical provisions without volatility adjustment and without others transitional measures — Total (Health similar to life insurance)


Total amount of technical provisions where the volatility adjustment has been applied calculated without volatility adjustment, for Health similar to life insurance.
In the cases where the same technical provisions were also subject to the transitional deduction to technical provisions/transitional adjustment to the relevant risk-free interest rate term structure, the amount reported in this item shall reflect the value with neither the volatility adjustment nor the transitional deduction to technical provisions/transitional adjustment to the relevant risk-free interest rate term structure.




C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0350


Best estimate subject to matching adjustment


Indicate the amount of gross best estimate (R0030) subject to matching adjustment, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0150/R0350


Best estimate subject to matching adjustment — Total (Life other than health insurance, including Unit–Linked)


Total amount of gross best estimate (R0030) subject to matching adjustment, for Life other than health insurance, including Unit–Linked




C0210/R0350


Best estimate subject to matching adjustment — Total (Health similar to life insurance)


Total amount of gross best estimate (R0030) subject to matching adjustment, for Health similar to life insurance




C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0360


Technical provisions without matching adjustment and without all the others


Amount of technical provisions where the matching adjustment has been applied calculated without matching adjustment, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
In the cases where the same technical provisions were also subject to the transitional deduction to technical provisions, the amount reported in this item shall reflect the value with neither the matching adjustment nor the transitional deduction to technical provisions.




C0150/R0360


Technical provisions without matching adjustment and without all the others — Total (Life other than health insurance, including Unit–Linked)


Total amount of technical provisions where the matching adjustment has been applied calculated without matching adjustment, for Life other than health insurance, including Unit–Linked.
In the cases where the same technical provisions were also subject to the transitional deduction to technical provisions, the amount reported in this item shall reflect the value with neither the matching adjustment nor the transitional deduction to technical provisions.




C0210/R0360


Technical provisions without matching adjustment and without all the others — Total (Health similar to life insurance)


Total amount of technical provisions where the matching adjustment has been applied calculated without matching adjustment, for Health similar to life insurance.
In the cases where the same technical provisions were also subject to the transitional deduction to technical provisions, the amount reported in this item shall reflect the value with neither the matching adjustment nor the transitional deduction to technical provisions.





S.12.02 — Life and Health SLT Technical Provisions — by Country


General comments:

This section relates to annual submission of information for individual entities.
Undertakings shall take into account all the obligations in different currencies and convert them into the reporting currency.
The information by country shall be reported according to the following specifications:






e)


Information on the home country shall be always reported regardless of the amount of technical provisions calculated as a whole and gross best estimate;










f)


Information reported by country shall at least represent 90 % of the sum of the technical provisions calculated as a whole and gross best estimate of any line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35;










g)


If a specific country has to be reported for a particular line of business to comply with sub–paragraph b) then that country shall be reported for all lines of business;










h)


The other countries shall be reported aggregated in ‘other–EEA’ or ‘other–non EEA’










i)


For direct business information shall be reported by country where the contract was entered into;










j)


For proportional and non–proportional reinsurance information shall be reported by country of localisation of the ceding undertaking.




For the purposes of this template ‘country where the contract was entered into’ means:






k)


The country where the insurance undertaking is established (home country) when the contract was not sold through a branch or freedom to provide services;










l)


The country where the branch is located (host country) when the contract was sold through a branch;










m)


The country where the freedom to provide services was notified (host country) when the contract was sold through freedom to provide services.










n)


If an intermediary is used or in any other situation, it is a), b) or c) depending on who sold the contract.




The information to be reported shall include the volatility adjustment, the matching adjustment, the transitional adjustment to the relevant risk-free interest rate term structure and the transitional deduction to technical provisions.

Gross TP calculated as a whole and Gross BE for different countries








 


ITEM


INSTRUCTIONS




C0010/R0040, …


Geographical zone/Country


Report the country ISO 3166–1 alpha–2 code for identifying the countries within the materiality threshold




C0020, C0030, C0060, C0090, C0100, C0150, C0160, C0190, C0200, C0210/R0010


Gross TP calculated as a whole and Gross BE for different countries — Home country


Amount of Gross TP calculated as a whole and gross Best Estimate by country where the contract was entered into or country of localisation of the ceding undertaking, when the country is the home country, for each Line of Business and totals for Life other than health insurance, including Unit–Linked and Health similar to life insurance.




C0020, C0030, C0060, C0090, C0100, C0150, C0160, C0190, C0200, C0210/R0020


Gross TP calculated as a whole and Gross BE for different countries — EEA countries outside the materiality threshold — not reported by country


Amount of Gross TP calculated as a whole and gross Best Estimate, for EEA countries outside the materiality threshold (i.e. those not reported separately by country), except the home country, for each Line of Business and totals for Life other than health insurance, including Unit–Linked and Health similar to life insurance.




C0020, C0030, C0060, C0090, C0100, C0150, C0160, C0190, C0200, C0210/R0030


Gross TP calculated as a whole and Gross BE for different countries — Non–EEA countries outside the materiality threshold — not reported by country


Amount of Gross TP calculated as a whole and gross Best Estimate, for non–EEA countries outside the materiality threshold (i.e. those not reported separately by country), except the home country, for each Line of Business and totals for Life other than health insurance, including Unit–Linked and Health similar to life insurance.




C0020, C0030, C0060, C0090, C0100, C0150, C0160, C0190, C0200, C0210/R0040, …


Gross TP calculated as a whole and Gross BE for different countries — Country 1 [one row for each country in the materiality threshold]


Amount of Gross TP calculated as a whole and gross Best Estimate by country where the contract was entered into or country of localisation of the ceding undertaking, for each of the countries in the materiality threshold, except the home country, for each Line of Business and totals for Life other than health insurance, including Unit–Linked and Health similar to life insurance.





S.13.01 — Projection of future gross cash flows (Best Estimate –life)


General comments:

This part of Annex II relates to annual submission of information for individual entities.
This template shall include information only in relation to the best estimates. The cash flows to be reported are gross of reinsurance and undiscounted.
Cash–flow projections such as central scenarios can be used as no perfect reconciliation with Best Estimate calculation is required. If difficult to project some future cash–flows like collective Future Discretionary Benefits the undertaking shall report the cash flow it effectively uses for calculating the Best Estimate.
All cash flows expressed in different currencies shall be considered and converted in the reporting currency using the exchange rate at the reporting date
In case the undertaking uses simplifications for the calculation of technical provisions, for which an estimate of the expected future cash–flows arising from the contracts are not calculated, the information shall be reported only in those cases where more than 10 % of total technical provisions have a settlement period longer than 24 months.







 


ITEM


INSTRUCTIONS




C0010/R0010–R0330


Future cash–flows used in the Best estimate, Insurance with profit participation (gross), Cash out–flows — Future benefits


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones stemming from future benefits regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Insurance with profit participation.




C0020/R0010–R0330


Future cash–flows used in the Best estimate, Insurance with profit participation (gross), Cash out–flows — Future expenses and other cash out–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones related to expenses that will be incurred in servicing insurance and reinsurance obligations, and other cash–flow items such as taxation payments which are, or expected to be, charged to policyholders or are required to settle the insurance obligations, for line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Insurance with profit participation.
Cash out–flows from non–life insurance contracts that will change to Annuities but not yet formally settled as Annuities, and dealt with within the same company shall also be included.




C0030/R0010–R0330


Future cash–flows used in the Best estimate, Insurance with profit participation (gross), Cash in–flows — Future premiums


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones stemming from future premiums and any additional cash–flows that result from those premiums, for line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Insurance with profit participation.




C0040/R0010–R0330


Future cash–flows used in the Best estimate, Insurance with profit participation (gross), Cash in–flows — Other cash in–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones not included in Future premiums and not including investment returns, for line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Insurance with profit participation.




C0050/R0010–R0330


Future cash–flows used in the Best estimate, Index linked and unit–linked insurance (gross), Cash out–flows — Future benefits


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones stemming from Future benefits regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Index linked and unit–linked insurance.




C0060/R0010–R0330


Future cash–flows used in the Best estimate, Index linked and unit–linked insurance (gross), Cash out–flows — Future expenses and other cash out–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones related to expenses that will be incurred in servicing insurance and reinsurance obligations, and other cash–flow items such as taxation payments which are, or expected to be, charged to policyholders or are required to settle the insurance obligations, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Index linked and unit–linked insurance.
Cash out–flows from non–life insurance contracts that will change to Annuities but not yet formally settled as Annuities, and dealt with within the same company shall also be included.




C0070/R0010–R0330


Future cash–flows used in the Best estimate, Index linked and unit–linked insurance (gross), Cash in–flows — Future premiums


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones stemming from future premiums and any additional cash–flows that result from those premiums,, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Index linked and unit–linked insurance.




C0080/R0010–R0330


Future cash–flows used in the Best estimate, Index linked and unit–linked insurance (gross), Cash in–flows — Other cash in–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones not included in Future premiums and not including investment returns, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Index linked and unit–linked insurance.




C0090/R0010–R0330


Future cash–flows used in the Best estimate, Other life insurance (gross), Cash out–flows — Future benefits


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones stemming from Future benefits regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Other life insurance.




C0100/R0010–R0330


Future cash–flows used in the Best estimate, Other life insurance (gross), Cash out–flows — Future expenses and other cash out–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones related to expenses that will be incurred in servicing insurance and reinsurance obligations, and other cash–flow items such as taxation payments which are, or expected to be, charged to policyholders or are required to settle the insurance obligations, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Other life insurance.
Cash out–flows from non–life insurance contracts that will change to Annuities but not yet formally settled as Annuities, and dealt with within the same company shall also be included.




C0110/R0010–R0330


Future cash–flows used in the Best estimate, Other life insurance (gross), Cash in–flows — Future premiums


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones stemming from future premiums and any additional cash–flows that result from those premiums, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Other life insurance.




C0120/R0010–R0330


Future cash–flows used in the Best estimate, Other life insurance (gross), Cash in–flows — Other cash in–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones not included in Future premiums and not including investment returns, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Other life insurance.




C0130/R0010–R0330


Future cash–flows used in the Best estimate, Annuities stemming from non–life contracts (gross), Cash out–flows — Future benefits


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones stemming from Future benefits regarding lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Annuities stemming from non–life contracts relating to insurance obligations, including health insurance obligations.
Cash out–flows from non–life insurance contracts that will change to Annuities but are not yet formally settled as Annuities and shall not be included.




C0140/R0010–R0330


Future cash–flows used in the Best estimate, Annuities stemming from non–life contracts (gross), Cash out–flows — Future expenses and other cash out–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones related to expenses that will be incurred in servicing insurance and reinsurance obligations, and other cash–flow items such as taxation payments which are, or expected to be, charged to policyholders or are required to settle the insurance obligations, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Annuities stemming from non–life contracts relating to insurance obligations, including health insurance obligations.
Cash out–flows from non–life insurance contracts that are not yet settled as Annuities and will change to Annuities and dealt with within the same company shall not be included.




C0150/R0010–R0330


Future cash–flows used in the Best estimate, Annuities stemming from non–life contracts (gross), Cash in–flows — Future premiums


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones stemming from future premiums and any additional cash–flows that result from those premiums, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Annuities stemming from non–life contracts relating to insurance obligations, including health insurance obligations.
Cash out–flows from non–life insurance contracts that are not yet settled as Annuities and will change to Annuities shall not be included.




C0160/R0010–R0330


Future cash–flows used in the Best estimate, Annuities stemming from non–life contracts (gross), Cash in–flows — Other cash in–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones not included in Future premiums and not including investment returns, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Annuities stemming from non–life contracts relating to insurance obligations, including health insurance obligations.
Cash out–flows from non–life insurance contracts that are not yet settled as Annuities and will change to Annuities shall not be included.




C0170/R0010–R0330


Future cash–flows used in the Best estimate, Accepted reinsurance (gross), Cash out–flows — Future benefits


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones stemming from Future benefits regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Life reinsurance.




C0180/R0010–R0330


Future cash–flows used in the Best estimate, Accepted reinsurance (gross), Cash out–flows — Future expenses and other cash out–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones related to expenses that will be incurred in servicing insurance and reinsurance obligations, and other cash–flow items such as taxation payments which are, or expected to be, charged to policyholders or are required to settle the insurance obligations, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Life reinsurance.
Cash out–flows from non–life insurance contracts that will change to Annuities but not yet formally settled as Annuities, and dealt with within the same company shall also be included.




C0190/R0010–R0330


Future cash–flows used in the Best estimate, Accepted reinsurance (gross), Cash in–flows — Future premiums


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones stemming from future premiums and any additional cash flows that result from those premiums, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Life reinsurance.




C0200/R0010–R0330


Future cash–flows used in the Best estimate, Accepted reinsurance (gross), Cash in–flows — Other cash in–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones not included in Future premiums and not including investment returns, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Life reinsurance.




C0210/R0010–R0330


Future cash–flows used in the Best estimate, Health insurance (gross), Cash out–flows — Future benefits


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones stemming from Future benefits regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Health insurance.




C0220/R0010–R0330


Future cash–flows used in the Best estimate, Health insurance (gross), Cash out–flows — Future expenses and other cash out–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones related to expenses that will be incurred in servicing insurance and reinsurance obligations, and other cash–flow items such as taxation payments which are, or expected to be, charged to policyholders or are required to settle the insurance obligations, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Health insurance.




C0230/R0010–R0330


Future cash–flows used in the Best estimate, Health insurance (gross), Cash in–flows — Future premiums


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones stemming from future premiums and any additional cash flows that result from those premiums, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35,line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Health insurance.




C0240/R0010–R0330


Future cash–flows used in the Best estimate, Health insurance (gross), Cash in–flows — Other cash in–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones not included in Future premiums and not including investment returns, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Health insurance.




C0250/R0010–R0330


Future cash–flows used in the Best estimate, Health reinsurance (gross), Cash out–flows — Future benefits


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones stemming from Future benefits regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Health reinsurance.




C0260/R0010–R0330


Future cash–flows used in the Best estimate, Health reinsurance (gross), Cash out–flows — Future expenses and other cash out–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash–flows are the ones related to expenses that will be incurred in servicing insurance and reinsurance obligations, and other cash–flow items such as taxation payments which are, or expected to be, charged to policyholders or are required to settle the insurance obligations, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Health reinsurance.
Cash out–flows from non–life insurance contracts that will change to Annuities but not yet formally settled as Annuities, and dealt within the same company shall also be included.




C0270/R0010–R0330


Future cash–flows used in the Best estimate, Health reinsurance (gross), Cash in–flows — Future premiums


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones stemming from future premiums and any additional cash flows that result from those premiums, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Health reinsurance.




C0280/R0010–R0330


Future cash–flows used in the Best estimate, Health reinsurance (gross), Cash in–flows — Other cash in–flows


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The cash– flows are the ones not included in Future premiums and not including investment returns, regarding line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Health reinsurance.




C0290/R0010–R0330


Future cash–flows used in the Best estimate, Total recoverable from reinsurance (after the adjustment)


Amount of undiscounted cash–flows expected for each year from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated for the interval of years 41 to 50 and aggregated for all the years after year 50.
The future cash–flows undiscounted from amounts recoverables from reinsurance and SPVs/Finite Re, including ceded intra group reinsurance, including future reinsurance premiums. Amount shall be reported net of adjustment for counterparty default risk.





S.14.01 — Life obligations analysis


General comments:

This section relates to annual submission of information for individual entities.
This template includes information about life insurance contracts (direct business and accepted reinsurance) and also includes annuities stemming from non–life contracts (which are also analysed in S.16.01). All insurance contracts shall be reported even if classified as investments contract on accounting basis. In case of products unbundled, the different parts of the product shall be reported in different rows, using different ID codes.
Columns C0010 to C0080 shall be reported by product.
Columns C0090 to C0160 characterise the product.
Columns C0170 to C0210 shall be reported by Homogeneous Risk Group.







 


ITEM


INSTRUCTIONS





Portfolio






C0010


Product ID code


Internal product ID code used by the undertaking for the product. If a code is already in use or is attributed by the competent authority for supervisory purposes that code shall be used.
Different products are characterised according to cells C0090 to C0160.
The ID code shall be consistent over time.




C0020


Fund number


Applicable to products that are part of ring fenced funds or other internal funds (defined according to national markets). This number is attributed by the undertaking and shall be consistent over time and shall not be reused for other funds.
The number shall be used consistently across all templates, where relevant, to identify the fund.




C0030


Line of Business


Line of business as defined in Annex 1 of Delegated Regulation (EU) 2015/35.The following closed list shall be used:






 


29 — Health insurance










 


30 — Insurance with profit participation










 


31 — Index–linked and unit–linked insurance










 


32 — Other life insurance










 


33 — Annuities stemming from non–life insurance contracts and relating to health insurance obligations










 


34 — Annuities stemming from non–life insurance contracts and relating to insurance obligations other than health insurance obligations










 


35 — Health reinsurance










 


36 — Life reinsurance








C0040


Number of contracts at the end of the year


Number of contracts attached to each reported product. Contracts with more than one policyholder count as only one contract.
In case of inactive policyholder (no premium paid) the contract shall be reported anyway unless the contract is cancelled.
For annuities stemming from non–life use the number of annuities obligations.




C0050


Number of new contracts during year


Number of new contracts during reporting year (this is for all new contracts). Otherwise use the same instructions as for cell C0040.
For annuities stemming from non–life use the number of annuities obligations.




C0060


Total amount of Written premiums


Total amount of gross written premiums as defined in Article 1(11) of Delegated Regulation (EU) 2015/35.
For annuities stemming from non–life this cell is not applicable.




C0070


Total amount of claims paid during year


Total amount of gross claims paid during the year, including claims management expenses.




C0080


Country


Country ISO 3166–1 alpha–2 code or list of codes according to the following instructions:






—


ISO 3166–1 alpha–2 code of the country where the contract was entered into, for countries representing more than 10 % of technical provisions or written premiums for a given product.










—


If reinsurance it shall refer to the country of the cedent undertaking.










—


For countries representing less than 10 % of Technical Provisions or written premiums for a given product, report a list of ISO 3166–1 alpha–2 Codes of the countries concerned.




In case of a list please report the codes split by a ‘,’.





Characteristics of product






C0090


Product ID code


Same code as in C0010.
Internal product ID code used by the undertaking for the product. If a code is already in use or is attributed by the competent authority for supervisory purposes that code shall be used.
The ID code shall be consistent over time.




C0100


Product classification


The following close list shall be used:






 


1 — single life










 


2 — joint life










 


3 — collective










 


4 — pension entitlements










 


5 — other




If more than one characteristic is applicable use ‘5 — other’.
For annuities stemming from non–life use ‘5 — other’.




C0110


Type of product


General qualitative description of the product type. If a product code is attributed by the competent authority for supervisory purposes, the description of product type for that code shall be used.




C0120


Product denomination


Commercial name of product (undertaking–specific).




C0130


Product still commercialised?


Specify if product is still for sale or if it is just in run–off. The following closed list shall be used:






 


1 — Still comercialised










 


2 — In run–off








C0140


Type of premium


The following close list shall be used:






 


1 — Regular premium, premiums that policyholder has to pay at pre–determined dates and predetermined or variable amounts in order to have the full effect of its guarantee, including those cases when contracts provide the right of policyholders of changing dates and amount of premiums.










 


2 — Single premium with possibility of additional premiums with additional guarantee according to amount paid










 


3 — Single premium without possibility to pay an additional premium in the future










 


4 — Other, any other case not mentioned in options above or a combination




For annuities stemming from non–life use ‘4 — other’.




C0150


Use of financial instrument for replication?


State whether the product is considered replicable by a financial instrument (i.e. hedgeable, with technical provisions calculated as a whole). The following closed list shall be used:






 


1 — Replicable by financial instrument;










 


2 — Not replicable by financial instrument;










 


3 — Partially replicable by financial instrument.








C0160


Number of HRGs in products


If Homogeneous Risk Groups (‘HRG’) within the product are common to other products, specify the number of Homogeneous Risk Groups in the product that are common to other products.





Information on Homogeneous risk groups






C0170


HRG code


Homogeneous Risk Group Internal ID code used by undertaking for each Homogeneous Risk Group, as referred to in Article 80 of Directive 2009/138/EC.
The ID code shall be consistent over time.




C0180


Best Estimate


Amount of gross best estimate calculated by Homogenous Risk Group.




C0190


Capital–at–risk


The capital at risk, as defined in the Delegated Regulation (EU) 2015/35.
For annuities stemming from non–life contracts this cell shall be filled in with zero unless the annuities have positive risk.




C0200


Surrender value


Surrender value (where available), as mentioned in Article 185 (3) (f) of Directive 2009/138/EC, net of taxes: amount to be paid to the policyholder in case of early termination of the contract (i.e. before it becomes payable by maturity or occurrence of the insured event, such as death), net of charges and policy loans; does not concern contracts without options, given that surrender value is an option.




C0210


Annualised guaranteed rate (over average duration of guarantee)


Average guaranteed rate to the policy holder over the remaining life time of the contract. Only applicable where a guaranteed rate is provided in the contract.
Not applicable for unit linked contracts.





Information on products and homogeneous risk groups






C0220


Product ID code


Same code as in C0010.
Internal product ID code used by the undertaking for the product. If a code is already in use or is attributed by the competent authority for supervisory purposes that code shall be used.
The ID code shall be consistent over time.
If one product corresponds to more than one Homogeneous Risk Group identify which ones by rows, repeating the Product ID code.
If different products correspond to one single Homogeneous Risk Group report each product once identifying the HRG ID code.




C0230


HRG ID code


Same code as in in C0170.
Internal HRG ID code used by the undertaking for each Homogeneous Risk Group, as referred to in Article 80 of Directive 2009/138/EC.
The ID code shall be consistent over time.
Identify the HRG for each product that is considered for the purposes of calculating the technical provisions.





S.15.01 — Description of the guarantees of variable annuities


General comments:

This section relates to annual submission of information for individual entities.
This template shall only be reported in relation to the direct business by insurance companies that have variable annuities portfolios.
Variable annuities are unit–linked life insurance contracts with investment guarantees which, in exchange for single or regular premiums, allow the policyholder to benefit from the upside of the unit but be partially or totally protected when the unit loses value.
If Variable Annuities policies are split between two insurance undertakings, for instance a life company and a non–life company for the variable annuities guarantee, the company with the guarantee shall report this template. Only one row per product shall be reported.







 


ITEM


INSTRUCTIONS




C0040


Product ID code


Internal product ID code used by the undertaking for the product. If a code is already in use or is attributed by the competent authority for supervisory purposes that code shall be used.




C0050


Product denomination


Commercial name of product (undertaking–specific)




C0060


Description of the product


General qualitative description of the product. If a product code is attributed by the competent authority for supervisory purposes, the description of product type for that code shall be used.




C0070


Initial date of guarantee


The ISO 8601 (yyyy–mm–dd) code of the initial date of the cover.




C0080


Final date of guarantee


The ISO 8601 (yyyy–mm–dd) code of the final date of the cover.




C0090


Type of guarantee


The following closed list shall be used:






 


1 — Guaranteed minimum death benefit










 


2 — Guaranteed minimum accumulation benefit










 


3 — Guaranteed minimum income benefit










 


4 — Guaranteed minimum withdrawal benefits










 


9 — Other








C0100


Guaranteed level


Indicate the level of the guaranteed benefit in percentage (as a decimal).




C0110


Description of the guarantee


General description of the guarantees.
This shall include at least the capital accumulation mechanisms (e.g. roll–up, ratchet, step–up, reset), its frequency (infra–annual, annual, x–yearly), the base for computation of guaranteed levels (e.g. premium paid, premium paid net of expenses and/or withdrawals and/or paid–ups, premium increased by the capital accumulation mechanism), the guaranteed conversion factor, other general information about how the guarantee works.





S.15.02 — Hedging of guarantees of variable annuities


General comments:

This section relates to annual submission of information for individual entities.
This template shall only be reported in relation to the direct business by insurance companies that have Variable Annuities portfolios.
Variable annuities are unit–linked life insurance contracts with investment guarantees which, in exchange for single or regular premiums, allow the policyholder to benefit from the upside of the unit but be partially or totally protected when the unit loses value.
If Variable Annuities policies are split between two insurance undertakings, for instance a life company and a non–life company for the Variable Annuities guarantee, the company with the guarantee shall report this template. Only one row per product shall be reported.







 


ITEM


INSTRUCTIONS




C0040


Product ID code


Internal product ID code used by the undertaking for the product. If a code is already in use or is attributed by the competent authority for supervisory purposes that code shall be used.
The ID code shall be consistent over time and for the individual reporting correspond with the ID code reported in S.14.01 (C0010) and S.15.01 (C0020).




C0050


Product denomination


Commercial name of product (undertaking–specific)




C0060


Type of hedging


The following closed list shall be used:






 


1 — No hedging










 


2 — Dynamic hedging










 


3 — Static hedging










 


4 — Ad hoc hedging




Dynamic hedging is frequently rebalanced; static hedging is made of ‘standard’ derivatives but not frequently rebalanced; ad hoc hedging is made of financial products structured for the specific purpose of hedging those liabilities.




C0070


Delta hedged


The following closed list shall be used:






 


1 — Delta hedged










 


2 — Delta not hedged










 


3 — Delta partially hedged










 


4 — Guarantee not sensitive to delta.




Partial means that the strategy is not intended to cover the whole risk. Not sensitive is to be selected if the guarantee sold is deemed independent from the risk factor.




C0080


Rho hedged


The following closed list shall be used:






 


1 — Rho hedged










 


2 — Rho not hedged










 


3 — Rho partially hedged










 


4 — Guarantee not sensitive to rho.




Partial means that the strategy is not intended to cover the whole risk. Not sensitive is to be selected if the guarantee sold is deemed independent from the risk factor.




C0090


Gamma hedged


The following closed list shall be used:






 


1 — Gamma hedged










 


2 — Gamma not hedged










 


3 — Gamma partially hedged










 


4 — Guarantee not sensitive to gamma




Partial means that the strategy is not intended to cover the whole risk. Not sensitive is to be selected if the guarantee sold is deemed independent from the risk factor.




C0100


Vega hedged


The following closed list shall be used:






 


1 — Vega hedged










 


2 — Vega not hedged










 


3 — Vega partially hedged










 


4 — Guarantee not sensitive to vega




Partial means that the strategy is not intended to cover the whole risk. Not sensitive is to be selected if the guarantee sold is deemed independent from the risk factor.




C0110


FX hedged


The following closed list shall be used:






 


1 — FX hedged










 


2 — FX not hedged










 


3 — FX partially hedged










 


4 — Guarantee not sensitive to FX




Partial means that the strategy is not intended to cover the whole risk. Not sensitive is to be selected if the guarantee sold is deemed independent from the risk factor.




C0120


Other hedged risks


If other risks are hedged specify their names




C0130


Economic result without hedging


The ‘economic result’ that the guarantee of the policies has generated during the reporting year if there is no hedging strategy in place, or would have generated without it if there is one in place.
It shall be equal to: written premium/fees for the guarantee, minus expenses incurred to the guarantee, minus claims due to the guarantee, minus variation of guarantee technical provisions.




C0140


Economic result with hedging


The ‘economic result’ that the guarantee of the policies has generated during the reporting year considering the result of the hedging strategy. Where hedging is performed for a portfolio of products, for instance in cases where hedge instruments may not be allocated to specific products, the undertaking shall allocate the effect of hedging to the different products using the weight of each product in the ‘Economic result without hedging’ (C0110).





S.16.01. — Information on annuities stemming from Non–Life Insurance obligations


General comments:

This section relates to annual submission of information for individual undertakings.
This template shall be reported only for annuities formally settled stemming from non–life contracts and relating to health insurance obligations and relating to insurance obligations other than health insurance obligations.
Undertakings are required to report data on an accident year or underwriting year basis, in accordance with any requirements of the National Supervisory Authority. If the National Supervisory Authority has not stipulated which to use then the undertaking may use accident or underwriting year according to how they manage each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, provided that they use the same year consistently, year on year.
This template shall be reported by non–life line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, originating the annuity and by currency, considering the following specifications:






i.


If the best estimate for the annuity claims provisions on a discounted basis from one non–life line of business represents more than 3 % of the total best estimate for all annuity claims provisions the information shall be reported with the following split by currencies in addition to the total for the line of business:






a)


Amounts for the reporting currency;










b)


Amounts for any currency that represents more than 25 % of the best estimate for the annuity claims provisions on a discounted basis in the original currency from that non–life line of business; or










c)


Amounts for any currency that represents less than 25 % of the best estimate for the annuity claims provisions (discounted basis) in the original currency from that non–life line of business but more than 5 % of total best estimate for all annuity claims provisions.














ii.


If the best estimate for the annuity claims provisions on a discounted basis from one non–life line of business represents less than 3 % of the total best estimate for all annuity claims provisions no currency split is required, only the total for the line of business shall be reported;










iii.


The information shall be reported in the original currency of the contracts unless otherwise specified.




This template is interlinked with the non–Life template S.19.01. The sum of technical provisions in templates S.16.01 and S.19.01 for one non–life line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, represents the total claims best estimate originating from this line of business (also refer log to template S.19.01). All or part of an obligation moves from S.19.01 into S.16.01, when both of the conditions below are met:






i.


All or part of the obligation has been formally settled as an annuity; and










ii.


a best estimate of an obligation formally settled as an annuity can be established using life techniques.




Formally settled as an annuity typically means that a legal process has ordered that the beneficiary is to receive payments as an annuity.
In the event that after an obligation has been formally settled as an annuity some of that obligation subsequently ends up being settled via a lump sum payment that was not in the original annuity payment order, that lump sum would be recorded as a payment in template S.16.01; i.e. there is no movement of claims data out of template S.16.01 and into S.19.01.
Amounts shall be reported by year of occurrence of the accidents that have originated the claims associated to annuities.
Year N is the reporting year.







 


ITEM


INSTRUCTIONS




Z0010


The related non–life line of business


Name of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
The origin of the liability (medical expense, income protection, workers' comp, motor liability etc.). All the figures in the template are stemming from the related line of business.
The following close list shall be used:






 


1 — Medical expense insurance










 


2 — Income protection insurance










 


3 — Workers' compensation insurance










 


4 — Motor vehicle liability insurance










 


5 — Other motor insurance










 


6 — Marine, aviation and transport insurance










 


7 — Fire and other damage to property insurance










 


8 — General liability insurance










 


9 — Credit and suretyship insurance










 


10 — Legal expenses insurance










 


11 — Assistance










 


12 — Miscellaneous financial loss








Z0020


Accident year/Underwriting year


Report the standard used by the undertakings for reporting of claims development.
The following close list shall be used:






 


1 — Accident year










 


2 — Underwriting year








Z0030


Currency


Identify the ISO 4217 alphabetic code of the settlement currency of the obligation. All amounts are reported in the undertaking's reporting currency.
This item shall be filled in with ‘Total’ when reporting the total for the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




Z0040


Currency conversion


Identify if the information reported by currency is being reported in the original currency (default) or in the reporting currency (otherwise specified). The following close list shall be used:






 


1 — Original currency










 


2 — Reporting currency




Only applicable when reporting by currency.





Information on year N:






C0010/R0010


The average interest rate


The average interest rate used in percentage (as a decimal) for the end of year N




C0010/R0020


The average duration of the obligations


Average duration in years on total obligations basis for the end of the year N




C0010/R0030


The weighted average age of the beneficiaries


The weight shall be the Best Estimate for annuity claims provisions at the end of year N. Age of beneficiaries calculated on a weighted average for total obligations.
The beneficiary is the person to whom the payments are reverting to, following the occurrence of a claim (that affects the insured person) which originates this type of payment.





Annuities information:






C0020/R0040–R0190


Undiscounted annuity claims provisions at the start of year N


Amount of annuity claims best estimate stemming from Non–Life Insurance obligations at beginning of year N.
This is a part of technical provisions set up during year N (Net movements between new reserves during year N/release of reserves during year N)




C0030/R0040–R0190


Undiscounted annuity claims provisions set up during year N


Total amount of annuity claims provisions stemming from Non–Life Insurance obligations set up during year N as at the moment they were first set up (i.e., where assumptions used were for the first time based on life techniques)




C0040/R0040–R0190


Annuity payments paid during year N


Total amount of annuity payments stemming from Non–Life Insurance obligations made during the calendar year N.




C0050/R0040–R0190


Undiscounted annuity claims provisions at the end of year N


Total amount of annuity claims provisions stemming from Non–Life Insurance obligations at end of year N.




C0060/R0040–R0190


Number of annuities obligations at the end of year N


Number of non–life insurance annuity obligations.




C0070/R0040–R0190


Best Estimate for annuity claims provisions at the end of year N (discounted basis)


Best estimate covering annuities stemming from Non–Life Insurance obligations at the end of calendar year N.




C0080/R0040–R0190


Undiscounted development result


Undiscounted development result calculated as the undiscounted annuity claims provisions at the start of year N, plus the undiscounted annuity claims provisions set up during year N, minus annuity payments paid during year N and minus undiscounted annuity claims provisions at the end of year N.




C0020–C0080/R0200


Total


Total amount of the undiscounted development result for all accident/underwriting years.





S.17.01 — Non–life Technical Provisions


General comments:

This section relates to quarterly and annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
Undertakings may apply appropriate approximations in the calculation of the technical provisions as referred to in Article 21 of Delegated Regulation (EU) 2015/35. In addition, Article 59 of the Delegated Regulation (EU) 2015/35 may be applied to calculate the risk margin during the financial year.
Line of Business for non–life obligations: The lines of business, referred to in Article 80 of the Directive 2009/138/EC, as defined in Annex I to Delegated Regulation (EU) 2015/35, referred to direct business/accepted proportional reinsurance and accepted non–proportional reinsurance. The segmentation shall reflect the nature of the risks underlying the contract (substance), rather than the legal form of the contract (form).
Health direct insurance business pursued on a non–similar technical basis to life insurance shall be segmented into Non–Life line of business 1 to 3.
Accepted proportional reinsurance shall be considered together with the direct business in the C0020 to C0130.
The information to be reported between R0010 and R0280 shall be after the volatility adjustment, the matching adjustment and the transitional adjustment to the relevant risk-free interest rate term structure if applied but shall not include the transitional deduction to technical provisions. The amount of transitional deduction to technical provisions is requested separately between rows R0290 and R0310.







 


ITEM


INSTRUCTIONS




Z0020


Ring Fenced Fund/Matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


Identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
This item is to be completed only when item Z0020 = 1.





Technical provisions calculated as a whole






C0020 to C0170/R0010


Technical provisions calculated as a whole


The amount of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted business.
This amount shall be gross of any recoverable from reinsurance contract/SPV and Finite Re related to this business.




C0180/R0010


Technical provisions calculated as a whole — Total Non–Life obligation


The total amount of technical provisions calculated as a whole regarding direct and accepted business.
This amount shall be gross of any recoverable from reinsurance contract/SPV and Finite Re related to this business.




C0020 to C0130/R0020


Technical provisions calculated as a whole — direct business


The amount of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for the direct business.
This amount shall be gross of any recoverable from reinsurance contract/SPV and Finite Re related to this business.




C0180/R0020


Total Non–Life obligations, Technical provisions calculated as a whole, total direct business


The total amount of technical provisions calculated as a whole, for the direct business.
This amount shall be gross of any recoverable from reinsurance contract/SPV and Finite Re related to this business.




C0020 to C0130/R0030


Technical provisions calculated as a whole — accepted proportional reinsurance business


The amount of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for the accepted proportional reinsurance business.
This amount shall be gross of any recoverable from reinsurance contract/SPV and Finite Re related to this business.




C0180/R0030


Total Non–Life obligations, Technical provisions calculated as a whole, total accepted proportional reinsurance business


The total amount of technical provisions calculated as a whole, for the accepted proportional reinsurance business.
This amount shall be gross of any recoverable from reinsurance contract/SPV and Finite Re related to this business.




C0140 to C0170/R0040


Technical provisions calculated as a whole — accepted non–proportional reinsurance business


The amount of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for the accepted non–proportional reinsurance business.
This amount shall be gross of any recoverable from reinsurance contract/SPV and Finite Re related to this business.




C0180/R0040


Total Non–Life obligations, Technical provisions calculated as a whole, total accepted non proportional reinsurance business


The total amount of technical provisions calculated as a whole, for the accepted non–proportional reinsurance business.
This amount shall be gross of any recoverable from reinsurance contract/SPV and Finite Re related to this business.




C0020 to C0170/R0050


Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole


The amount of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35




C0180/R0050


Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole


The total amount, for all lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole per each line of business.





Technical provisions calculated as a sum of a best estimate and a risk margin — Best estimate






C0020 to C0170/R0060


Best Estimate of Premium provisions, Gross, total


The amount of best estimate for premium provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted business.




C0180/R0060


Total Non–Life obligations, Best Estimate of Premium provisions, Gross, total


The total amount of best estimate for premium provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance regarding direct and accepted business.




C0020 to C0130/R0070


Best Estimate of Premium provisions, Gross — direct business


The amount of best estimate for premium provisions, for the direct business, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0180/R0070


Total Non–Life obligations, Best Estimate of Premium provisions, Gross, total direct business


The total amount of best estimate for premium provisions, for the direct business, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance.




C0020 to C0130/R0080


Best Estimate of Premium provisions, Gross — accepted proportional reinsurance business


The amount of best estimate for premium provisions, for accepted proportional reinsurance business, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0180/R0080


Total Non–Life obligations, Best Estimate of Premium provisions, Gross, total accepted proportional reinsurance business


The total amount of best estimate for premium provisions, for the accepted proportional reinsurance business, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance.




C0140 to C0170/R0090


Best Estimate of Premium provisions, Gross — accepted non proportional reinsurance business


The amount of best estimate for premium provisions, for accepted non–proportional reinsurance business, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0180/R0090


Total Non–Life obligations, Best Estimate of Premium provisions, Gross, total accepted non proportional reinsurance business


The total amount of best estimate for premium provisions, for accepted non–proportional reinsurance business, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance.




C0020 to C0170/R0100


Best estimate of Premium provisions, Total recoverable from reinsurance/SPV and Finite re before the adjustment for expected losses due to counterparty default Direct and accepted reinsurance business


Total recoverable from reinsurance/SPV and Finite reinsurance before the adjustment for expected losses due to counterparty default, referred to the best estimate for premium provisions for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0180/R0100


Total Non–Life obligations, Best estimate of Premium provisions, Total recoverable from reinsurance/SPV and Finite re before the adjustment for expected losses due to counterparty default


The Total recoverable from reinsurance/SPV and Finite reinsurance before the adjustment for expected losses due to counterparty default, referred to the best estimate for premium provisions.




C0020 to C0170/R0110


Best Estimate of Premium provisions, Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses — Direct and accepted reinsurance business


The amount of Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses, referred to the best estimate for premium provisions, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35 regarding direct and accepted reinsurance business.




C0180/R0110


Total Non–Life obligations, Best Estimate of Premium provisions, Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses


The total amount of Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses, referred to the best estimate for premium provisions.




C0020 to C0170/R0120


Best Estimate of Premium provisions, Recoverables from SPV before adjustment for expected losses — Direct and accepted reinsurance business.


The amount of Recoverables from SPV before adjustment for expected losses, referred to the best estimate for premium provisions, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted reinsurance business.




C0180/R0120


Total Non–Life obligations, Best Estimate of Premium provisions, Recoverables from SPV before adjustment for expected losses


The total amount of Recoverables from SPV before adjustment for expected losses, referred to the best estimate for premium provisions.




C0020 to C0170/R0130


Best Estimate of Premium provisions, Recoverables from Finite Reinsurance before adjustment for expected losses — Direct and accepted reinsurance business


The amount of Recoverables from Finite Reinsurance before adjustment for expected losses, referred to the best estimate for premium provisions, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted reinsurance business.




C0180/R0130


Total Non–Life obligations, Best Estimate of Premium provisions, Recoverables from Finite Reinsurance before adjustment for expected losses.


The total amount of Recoverables from Finite Reinsurance before adjustment for expected losses, referred to the best estimate for premium provisions.




C0020 to C0170/R0140


Best Estimate of Premium provisions, Total recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default — Direct and accepted reinsurance business


The amount of recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct business and accepted reinsurance business.




C0180/R0140


Total Non–Life obligations, Best Estimate of Premium provisions, Recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default.


The total amount of Recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default, referred to the best estimate for premium provisions.




C0020 to C0170/R0150


Net best estimate of Premium provisions — Direct and accepted reinsurance business


The amount of net best estimate for premium provisions, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0180/R0150


Total Non–Life obligations, Net best estimate of Premium provisions


The total amount of net best estimate for premium provisions.




C0020 to C0170/R0160


Best Estimate of Claims Provisions, Gross, Total


The amount of best estimate for Claims Provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted business.




C0180/R0160


Total Non–Life obligations, Best Estimate of Claims Provisions, Gross, total


The total amount of best estimate for Claims Provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance.




C0020 to C0130/R0170


Best Estimate of Claims Provisions, Gross — direct business


The amount of best estimate for claims provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct business.




C0180/R0170


Total Non–Life obligations, Best Estimate of Claims Provisions, Gross, total direct business


The total amount of best estimate for Claims provisions, direct business, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance.




C0020 to C0130/R0180


Best Estimate of Claims Provisions, Gross — accepted proportional reinsurance business


The amount of best estimate for claims provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding accepted proportional reinsurance.




C0180/R0180


Total Non–Life obligations, Best Estimate of Claims Provisions, Gross, total accepted proportional reinsurance business


The total amount of best estimate for Claims provisions, accepted proportional reinsurance business, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance.




C0140 to C0170/R0190


Best Estimate of Claims Provisions, Gross — accepted non proportional reinsurance business


The amount of best estimate for Claims Provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding accepted non proportional reinsurance.




C0180/R0190


Total Non–Life obligations, Best Estimate of Claims Provisions, Gross — accepted non proportional reinsurance business


The total amount of best estimate for Claims Provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance.




C0020 to C0170/R0200


Best Estimate of Claims provisions, Total recoverable from reinsurance/SPV and Finite before the adjustment for expected losses due to counterparty default


Total recoverable from reinsurance/SPV and Finite Re, before the adjustment for expected losses due to counterparty default, referred to the Best Estimate for Claims Provisions, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted reinsurance business.




C0180/R0200


Total Non–Life obligations, Best estimate of Claims Provisions, Total recoverable from reinsurance/SPV and Finite re before the adjustment for expected losses due to counterparty default


The Total recoverable from reinsurance/SPV, and Finite before the adjustment for expected losses due to counterparty default, referred to the Best Estimate for Claims Provisions.




C0020 to C0170/R0210


Best Estimate of Claims provisions, Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses — Direct and accepted reinsurance business


The amount of Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses, referred to the Best Estimate for Claims Provisions, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted reinsurance business.




C0180/R0210


Total Non–Life obligations, Best estimate of Claims provisions, Total Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses — Direct and accepted reinsurance business


The total amount of Recoverables from reinsurance (except SPV and Finite Reinsurance) before adjustment for expected losses, referred to the Best Estimate for Claims Provisions.




C0020 to C0170/R0220


Best Estimate of Claims provisions, Recoverables from SPV before adjustment for expected losses — Direct and accepted reinsurance business.


The amount of Recoverables from SPV before adjustment for expected losses, referred to the Best Estimate for Claims Provisions, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted reinsurance business.




C0180/R0220


Total Non–Life obligations, Best Estimate of Claims Provisions, Recoverables from SPV before adjustment for expected losses


The total amount of Recoverables from SPV before adjustment for expected losses, referred to the Best Estimate for Claims Provisions.




C0020 to C0170/R0230


Best Estimate of Claims provisions, Recoverables from Finite Reinsurance before adjustment for expected losses — Direct and accepted reinsurance business.


The amount of Recoverables from Finite Reinsurance before adjustment for expected losses, referred to the best estimate for claims provisions, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct business and accepted reinsurance business.




C0180/R0230


Total Non–Life obligations, Best Estimate of Claims Provisions, Recoverables from Finite Reinsurance before adjustment for expected losses.


The total amount of Recoverables from Finite Reinsurance before adjustment for expected losses, referred to the Best Estimate for Claims Provisions.




C0020 to C0170/R0240


Best Estimate of Claims provisions, Total recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default — Direct and accepted reinsurance business


The amount recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted reinsurance business.




C0180/R0240


Total Non–Life obligations, Best Estimate of Claims Provisions, Recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default.


The total amount of Recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default, referred to the Best Estimate for Claims Provisions.




C0020 to C0170/R0250


Net best estimate of Claims provisions — Direct and accepted reinsurance business


The amount of net best estimate for claims provisions, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted reinsurance business.




C0180/R0250


Total Non–Life obligations, Net best estimate of Claims Provisions


The total amount of net Best Estimate for Claims Provisions.




C0020 to C0170/R0260


Total best estimate, Gross — Direct and accepted reinsurance business


The amount of Total gross best estimate, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted reinsurance business.




C0180/R0260


Total Non–Life obligations, Total Best Estimate, Gross


The total amount of Gross Best Estimate (sum of the Premium Provision and Claims Provisions).




C0020 to C0170/R0270


Total best estimate, Net — Direct and accepted reinsurance business


The amount of Total net best estimate, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted reinsurance business.




C0180/R0270


Total Non–Life obligations, Total Best Estimate, Net


The total amount of Net Best Estimate (sum of the Premium Provision and Claims Provisions).




C0020 to C0170/R0280


Technical provisions calculated as a sum of a best estimate and a risk margin — Risk margin


The amount of risk margin, as required by Directive 2009/138/EC (Article 77 (3)). The risk margin is calculated to whole portfolio of (re)insurance obligations and then allocated to each single line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct business and accepted reinsurance business.




C0180/R0280


Total Non–Life obligations, Total risk margin


The total amount of risk margin, as required by Directive 2009/138/EC (Article 77 (3)).





Amount of the transitional on Technical Provisions






C0020 to C0170/R0290


Amount of the transitional on Technical Provisions — Technical Provisions calculated as a whole


Amount of the transitional deduction to Technical Provisions allocated to the technical provisions calculated as a whole, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
This value shall be reported as a negative value.




C0180/R0290


Amount of the transitional on Technical Provisions — Technical Provisions calculated as a whole


Total amount, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, of the transitional deduction to technical provisions allocated to the technical provisions calculated as a whole.
This value shall be reported as a negative value.




C0020 to C0170/R0300


Amount of the transitional on Technical Provisions — Best Estimate


Amount of the transitional deduction to technical provisions allocated to the best estimate, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
This value shall be reported as a negative value.




C0180/R0300


Amount of the transitional on Technical Provisions — Best Estimate


Total amount, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, of the transitional deduction to technical provisions allocated to the best estimate.
This value shall be reported as a negative value.




C0020 to C0170/R0310


Amount of the transitional on Technical Provisions — Risk Margin


Amount of the transitional deduction to technical provisions allocated to the risk margin, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
This value shall be reported as a negative value.




C0180/R0310


Amount of the transitional on Technical Provisions — Risk Margin


Total amount, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, of the transitional deduction to technical provisions allocated to the risk margin.
This value shall be reported as a negative value.





Technical provisions — Total






C0020 to C0170/R0320


Technical provisions, Total — Direct and accepted reinsurance business


The total amount of gross technical provisions, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.




C0180/R0320


Total Non–Life obligations, Technical Provision — total


The total amount of gross technical provisions regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.




C0020 to C0170/R0330


Technical provisions, Total — Recoverable from reinsurance contract/SPV and Finite reinsurance, after the adjustment for expected losses due to counterparty default — Direct and accepted reinsurance business


The total amount of recoverable from reinsurance contract/SPV and Finite reinsurance, after the adjustment for expected losses due to counterparty default, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted reinsurance business.




C0180/R0330


Total Non–Life obligations, Recoverable from reinsurance contract/SPV and Finite re, after the adjustment for expected losses due to counterparty default — Direct and accepted reinsurance business


The total amount of recoverable from reinsurance contract/SPV and Finite reinsurance, after the adjustment for expected losses due to counterparty default regarding direct and accepted reinsurance business.




C0020 to C0170/R0340


Technical provisions, Total — Technical provisions minus recoverables from reinsurance/SPV and Finite reinsurance — Direct and accepted reinsurance business


The total amount of net technical provisions, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.




C0180/R0340


Total Non–Life obligations, Technical provisions minus recoverables from reinsurance and SPV — Direct and accepted reinsurance business


The total amount of net technical provisions regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.





Line of Business: further segmentation (Homogeneous Risk Groups)






C0020 to C0170/R0350


Line of Business, further segmentation by (Homogeneous Risk Groups) — Premium provisions — Total number of homogeneous risk groups


Information regarding the number of HRG in the segmentation, if the (re)insurance undertaking further segmented line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, into homogenous risk groups according to nature of the risks underlying the contract, for each line of business where that segmentation was performed, regarding direct business and accepted proportional reinsurance and accepted non–proportional reinsurance, in respect of premium provisions.




C0020 to C0170/R0360


Line of Business, further segmentation by (Homogeneous Risk Groups) — Claims provisions — Total number of homogeneous risk groups


Information regarding the number of HRG in the segmentation, if the (re)insurance undertaking further segmented line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, into homogenous risk groups according to nature of the risks underlying the contract, for each line of business where that segmentation was performed, regarding direct business and accepted proportional reinsurance and accepted non–proportional reinsurance, in respect of claims provisions.




C0020 to C0170/R0370


Best estimate Premium Provisions, Cash out–flows, future benefits and claims


The amount of split, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct business and accepted proportional reinsurance and Accepted non–proportional reinsurance, of cash flows for future benefits and claims used to determine the gross best estimate of premium provisions, i.e. the probability–weighted average of future cash out–flows, discounted to take into account the time value of money (expected present value of future cash–flows). In case of use of a stochastic methodology for the cash–flow projection, it is required to report the average scenario.




C0180/R0370


Best estimate Premium Provisions, Cash out–flows, future benefits and claims — Total


The total amount of cash flows for future benefits and claims used to determine the gross best estimate of premium provisions.




C0020 to C0170/R0380


Best estimate Premium Provisions, Cash out–flows, future expenses and other cash–out flows


The amount of split, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct business and accepted proportional reinsurance and Accepted non–proportional reinsurance, of cash flows for future expenses and other cash out–flows used to determine the gross best estimate of premium provisions, i.e. the probability–weighted average of future cash out–flows, discounted to take into account the time value of money (expected present value of future cash–flows). In case of use of a stochastic methodology for the cash–flow projection, it is required to report the average scenario.




C0180/R0380


Best estimate Premium Provisions, Cash out–flows, future expenses and other cash–out flows — Total


The total amount of future expenses and other cash–out flows used to determine the gross best estimate of premium provisions.




C0020 to C0170/R0390


Best estimate Premium Provisions, Cash in–flows, future premiums


The amount of split, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct business and accepted proportional reinsurance and accepted non–proportional reinsurance, of cash flows for future premiums used to determine the gross best estimate of premium provisions, i.e. the probability–weighted average of future cash in–flows, discounted to take into account the time value of money (expected present value of future cash–flows). In case of use of a stochastic methodology for the cash–flow projection, it is required to report the average scenario.




C0180/R0390


Best estimate Premium Provisions, Cash in–flows, future premiums — Total


The total amount of future premiums used to determine the gross best estimate of premium provisions.




C0020 to C0170/R0400


Best estimate Premium Provisions, Cash in–flows, Other cash–in flows (incl. Recoverables from salvages and subrogations)


The amount of split, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct business and accepted proportional reinsurance and Accepted non–proportional reinsurance, of cash flows for other cash in–flows, including recoverables from salvages and subrogations, used to determine the gross best estimate of premium provisions, i.e. the probability–weighted average of future cash in–flows, discounted to take into account the time value of money (expected present value of future cash–flows). In case of use of a stochastic methodology for the cash–flow projection, it is required to report the average scenario.




C0180/R0400


Best estimate Premium Provisions, Cash in–flows, Other cash–in flows (incl. recoverables from salvages and subrogations) — Total


The total amount of Other cash–in flows (including recoverables from salvages and subrogations) used to determine the gross best estimate of premium provisions.




C0020 to C0170/R0410


Best estimate Claims Provisions, Cash out–flows, future benefits and claims


The amount of split, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct business and accepted proportional reinsurance and Accepted non–proportional reinsurance, of cash flows for future benefits and claims used to determine the gross best estimate of Claims provisions, i.e. the probability–weighted average of future cash out–flows, discounted to take into account the time value of money (expected present value of future cash–flows). In case of use of a stochastic methodology for the cash–flow projection, it is required to report the average scenario.




C0180/R0410


Best estimate Claims Provisions, Cash out–flows, future benefits and claims — Total


The total amount of Claims Provisions, Cash out–flows, future benefits and claims used to determine the gross best estimate of claims provisions.




C0020 to C0170/R0420


Best estimate Claims Provisions, Cash out–flows, future expenses and other cash–out flows


The amount of split, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct business and accepted proportional reinsurance and Accepted non–proportional reinsurance, of cash flows for future expenses and other cash out–flows used to determine the gross best estimate of Claims provisions, i.e. the probability–weighted average of future cash out–flows, discounted to take into account the time value of money (expected present value of future cash–flows). In case of use of a stochastic methodology for the cash–flow projection, it is required to report the average scenario.




C0180/R0420


Best estimate Claims Provisions, Cash out–flows, future expenses and other cash–out flows — Total


The total amount of Claims Provisions, Cash out–flows, future expenses and other cash–out flows used to determine the gross best estimate of claims provisions.




C0020 to C0170/R0430


Best estimate Claims Provisions, Cash in–flows, future premiums


The amount of split, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct business and accepted proportional reinsurance and accepted non–proportional reinsurance, of cash flows for future premiums used to determine the gross best estimate of claims provisions, i.e. the probability–weighted average of future cash in–flows, discounted to take into account the time value of money (expected present value of future cash–flows). In case of use of a stochastic methodology for the cash–flow projection, it is required to report the average scenario.




C0180/R0430


Best estimate Claims Provisions, Cash in–flows, future premiums — Total


The total amount of Claims Provisions, cash in–flows, future premiums used to determine the gross best estimate of claims provisions.




C0020 to C0170/R0440


Best estimate Claims Provisions, Cash in–flows, Other cash–in flows (incl. Recoverable from salvages and subrogations)


The amount of split, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct business and accepted proportional reinsurance and accepted non–proportional reinsurance, of other cash–in flows (including Recoverable from salvages and subrogations) used to determine the gross best estimate of Claims provisions, i.e. the probability–weighted average of future cash in–flows, discounted to take into account the time value of money (expected present value of future cash–flows). In case of use of a stochastic methodology for the cash–flow projection, it is required to report the average scenario.




C0180/R0440


Best estimate Claims Provisions, Cash in–flows, Other cash–in flows (incl. Recoverable from salvages and subrogations) — Total


The total amount of Claims Provisions, cash in–flows, Other cash–in flows (including Recoverable from salvages and subrogations) used to determine the gross best estimate of claims provisions.




C0020 to C0170/R0450


Use of simplified methods and techniques to calculate technical provisions — Percentage of gross Best Estimate calculated using approximations


Indicate the percentage of gross best estimate included in Total Best Estimate Gross (R0260) calculated using approximations as established in Article 21 of Delegated Regulation (EU) 2015/35, per each Line of Business.




C0180/R0450


Use of simplified methods and techniques to calculate technical provisions — Percentage of gross Best Estimate calculated using approximations — Total


Indicate the percentage of total gross best estimate included in Total Best Estimate Gross (R0260) calculated using approximations as established in Article 21 of Delegated Regulation (EU) 2015/35, per each Line of Business regarding direct business and accepted proportional reinsurance and accepted non–proportional reinsurance.




C0020 to C0170/R0460


Best estimate subject to transitional of the interest rate


Indicate the amount of best estimate reported in R0260 subject to transitional adjustment to the relevant risk-free interest rate term structure, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0180/R0460


Best estimate subject to transitional of the interest rate — Total Non–Life obligation


Indicate the total amount, for all lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, of Best estimate reported in R0260 subject to transitional adjustment to the relevant risk-free interest rate term structure.




C0020 to C0170/R0470


Technical provisions without transitional of the interest rate


Indicate the amount of the technical provisions where the transitional adjustment to the relevant risk-free interest rate term structure has been applied calculated without the transitional adjustment to the relevant risk-free interest rate term structure, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
In the cases where the same best estimates were also subject to the volatility adjustment, the amount reported in this item shall reflect the value without the transitional adjustment to the relevant risk-free interest rate term structure but with the volatility adjustment.




C0180/R0470


Technical provisions without transitional of the interest rate — Total Non–Life obligation


Indicate the total amount, for all lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, of the technical provisions where the transitional adjustment to the relevant risk-free interest rate term structure has been applied calculated without the transitional adjustment to the relevant risk-free interest rate term structure.
In the cases where the same best estimates were also subject to the volatility adjustment, the amount reported in this item shall reflect the value without the transitional adjustment to the relevant risk-free interest rate term structure but with the volatility adjustment.




C0020 to C0170/R0480


Best estimate subject to volatility adjustment


Indicate the amount of best estimate reported in R0260 subject to volatility adjustment, for each Line of Business.




C0180/R0480


Best estimate subject to volatility adjustment — Total Non–Life obligation


Indicate the total amount, for all lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, of the best estimate reported in R0260 subject to volatility adjustment.




C0020 to C0170/R0490


Technical provisions without volatility adjustment and without others transitional measures


Indicate the amount of Technical provisions without volatility adjustment, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
In the cases where the same best estimates were also subject to the transitional deduction to technical provisions/transitional adjustment to the relevant risk-free interest rate term structure, the amount reported in this item shall reflect the value without both the transitional adjustment to the relevant risk-free interest rate term structure and without the volatility adjustment.




C0180/R0490


Technical provisions without volatility adjustment and without others transitional measures — Total Non–Life obligation


Indicate the total amount, for all lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, of technical provisions without volatility adjustment.
In the cases where the same best estimates were also subject to the transitional deduction to technical provisions/transitional adjustment to the relevant risk-free interest rate term structure, the amount reported in this item shall reflect the value without both the transitional adjustment to the relevant risk-free interest rate term structure and without the volatility adjustment.





S.17.02 — Non-Life Technical Provisions — By country


General comments:

Line of Business for non–life obligations: the lines of business, referred to in Article 80 of Directive 2009/138/EC, as defined in Annex I to Delegated Regulation (EU) 2015/35, referred to direct business.
Health direct insurance business pursued on a non–similar technical basis to life insurance shall be segmented into Non–Life line of business 1 to 3.
Undertakings shall take into account all the obligations in different currencies and convert them into the reporting currency.
The information by country shall be reported according to the following:






a)


Information on the home country shall be always reported regardless of the amount of Technical Provisions as a whole and Gross Best Estimate (referred to direct business);










b)


Information reported by country shall at least represent 90 % of the total Technical Provisions as a whole and Gross Best Estimate (referred to direct business) of any line of business;










c)


If a specific country has to be reported for a particular line of business to comply with sub–paragraph b) then that country shall be reported for all lines of business;










d)


The other countries shall be reported aggregated in ‘other–EEA’ or ‘other–non EEA’;










e)


For the direct insurance business for the lines of business ‘Medical expense’, ‘Income protection’, ‘Workers' compensation’, ‘Fire and other damage to property’ and ‘Credit and suretyship’ information shall be reported by country where the risk is situated as defined in Article 13 (13) of Directive 2009/138/EC;










f)


For direct insurance business for all other lines of business not referred in sub–paragraph e) information shall be reported by country where the contract was entered into;




For the purposes of this template ‘country where the contract was entered into’ means:






o)


The country where the insurance undertaking is established (home country) when the contract was not sold through a branch or freedom to provide services;










p)


The country where the branch is located (host country) when the contract was sold through a branch;










q)


The country where the freedom to provide services was notified (host country) when the contract was sold through freedom to provide services.










r)


If an intermediary is used or in any other situation, it is a), b) or c) depending on who sold the contract.




The information to be reported shall include the volatility adjustment, the matching adjustment, the transitional adjustment to the relevant risk-free interest rate term structure and the transitional deduction to technical provisions.







 


ITEM


INSTRUCTIONS




C0010/R0040


Country 1
…


Report the country ISO 3166–1 alpha–2 code of each required country, row by row.




C0020 to C0130/R0010


Gross TP calculated as a whole and Gross BE for different countries — Home country


Amount of gross technical provision calculated as a whole and gross best estimate, by country where the risk is situated or country where the contract was entered into when the country is the Home country, for each Line of Business, regarding direct business only (excluding accepted reinsurance).
In some cases undertaking may need to use their judgment/approximations to provide correct data, in line with assumptions used for the calculation of Technical Provisions.




C0020 to C0130/R0020


Gross TP calculated as a whole and Gross BE for different countries — EEA countries outside the materiality threshold — not reported by country


Amount of gross technical provision calculated as a whole and gross best estimate, for EEA countries outside the materiality threshold (i.e. those not reported separately by country), except the home country for each Line of Business, regarding direct business only (excluding accepted reinsurance)
In some cases undertaking may need to use their judgment/approximations to provide correct data, in line with assumptions used for the calculation of TP.




C0020 to C0130/R0030


Gross TP calculated as a whole and Gross BE for different countries — Non–EEA countries outside the materiality threshold — not reported by country


Amount of gross technical provision calculated as a whole and gross best estimate, for non–EEA countries outside the materiality threshold (i.e. those not reported separately by country), for each Line of Business, regarding direct business only (excluding accepted reinsurance).
In some cases undertaking may need to use their judgment/approximations to provide correct data, in line with assumptions used for the calculation of TP.




C0020 to C0130/R0040


Gross TP calculated as a whole and Gross BE for different countries — Country 1 [one row for each country in the materiality threshold]


Amount of gross technical provision calculated as a whole and gross best estimate, by country where the risk is situated or country where the contract was entered into, for each Line of Business, regarding direct business only (excluding accepted reinsurance).
In some cases undertaking may need to use their judgment/approximations to provide correct data, in line with assumptions used for the calculation of TP.





S.18.01 — Projection of future cash flows (Best Estimate — Non Life)


General Comments:

This section relates to annual submission of information for individual undertakings.
This template applies only to Best Estimate and the following shall be considered:






—


All cash flows expressed in different currencies shall be considered and converted in the reporting currency using the exchange rate at the reporting date;










—


The cash flows shall be reported gross of reinsurance and undiscounted;










—


In case the undertaking uses simplifications for the calculation of technical provisions, for which an estimate of the expected future cash–flows arising from the contracts are not calculated, the information shall be reported only in those cases where more than 10 % of technical provisions have a settlement period longer than 24 months.











 


ITEM


INSTRUCTIONS




C0010/R0010 to R0310


Best Estimate Premium Provision (Gross) — Cash out–flows — Future Benefits


Amounts of all the expected payments to policyholders and beneficiaries as defined in Article 78 (3) of Directive 2009/138/EC, referred to the whole portfolio of non–life obligations falling within the contract boundary, used in the calculation of premium provisions, from year 1 to year 30 and from year 31 and after.




C0020/R0010 to R0310


Best Estimate Premium Provision (Gross) — Cash out–flows — Future expenses and other cash–out flows


Amount of expenses that will be incurred in servicing insurance and reinsurance obligations as defined in Article 78 (1) of Directive 2009/138/EC and in Article 31 of Delegated Regulation (EU) 2015/35 and other cash–out flow items such as taxation payments which are charged to policyholders used in the calculation of premium provisions, referred to the whole portfolio of non–life obligations from year 1 to year 30 and from year 31 and after.




C0030/R0010 to R0310


Best Estimate Premium Provision (Gross) — Cash in–flows — Future Premiums


Amounts of all the future premiums stemming from existing policies, excluding the past–due premiums, referred to the whole portfolio of non–life obligations, used in the calculation of premium provisions, from year 1 to year 30 and from year 31 and after.




C0040/R0010 to R0310


Best Estimate Premium Provision (Gross) — Cash in–flows — Other cash–in flows


Amount of recoverables from salvages and subrogations and other cash–in flows (not including investment returns), used in the calculation of premium provisions, referred to the whole portfolio of non–life obligations from year 1 to year 30 and from year 31 and after.




C0050/R0010 to R0310


Best Estimate Claims Provision (Gross) — Cash out–flows — Future Benefits


Amounts of all the expected payments to policyholders and beneficiaries as defined in Article 78 (3) of Directive 2009/138/EC, referred to the whole portfolio of non–life obligations and relating existing contracts, used in the calculation of claims provisions, from year 1 to year 30 and from year 31 and after.




C0060/R0010 to R0310


Best Estimate Claims Provision (Gross) — Cash out–flows — Future Expenses and other cash–out flows


Amount of expenses that will be incurred in servicing insurance and reinsurance obligations as defined in Article 78 (1) of Directive 2009/138/EC and other cash–flow items such as taxation payments which are charged to policyholders used in the calculation of claims provisions, referred to the whole portfolio of non–life obligations from year 1 to year 30 and from year 31 and after.




C0070/R0010 to R0310


Best Estimate Claims Provision (Gross) — Cash in–flows — Future premiums


Amounts of all the future premiums stemming from existing policies, excluding the past–due premiums, referred to the whole portfolio of non–life obligations used in the calculation of claims provisions, from year 1 to year 30 and from year 31 and after.




C0080/R0010 to R0310


Best Estimate Claims Provision (Gross) — Cash in–flows — Other cash–in flows


Amount of recoverables from salvages and subrogations and other cash–in flows (not including investment returns), used in the calculation of claims provisions, referred to the whole portfolio of non–life obligations and relating existing contracts, from year 1 to year 30 and from year 31 and after.




C0090/R0010 to R0310


Total recoverable from reinsurance (after the adjustment)


Amount of undiscounted cash–flows expected for each year from year 1 to year 30 and from year 31 and after.
The future cash–flows undiscounted from amounts recoverables from reinsurance and SPVs/Finite Re, including ceded intra group reinsurance, including future reinsurance premiums. Amount shall be reported net of adjustment for counterparty default risk.





S.19.01 — Non–life insurance claims


General comments:

This section relates to annual submission of information for individual entities.
Claims development triangles show the insurer's estimate of the cost of claims (claims paid and claims provisions under Solvency II valuation principle) and how this estimate develops over time.
Three set of triangles are required regarding claims paid, best estimate of claims provisions and RBNS claims.
This template shall be reported for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and material considering the following specifications:






i.


reporting by line of business: it is required to report lines of business 1–12 (as reported in S.17.01) for both direct and accepted proportional reinsurance (to be reported together) and lines of business 25–28 for accepted non–proportional reinsurance;










ii.


If the total gross best estimate for one non–life line of business represents more than 3 % of the total gross best estimate of the claims provision the information shall be reported with the following split by currencies in addition to the total for the line of business:






a)


Amounts in the reporting currency;










b)


Amounts for any currency that represents more than 25 % of the gross best estimate of the claims provisions in the original currency from that non–life line of business; or










c)


Amounts for any currency that represents less than 25 % of the gross best estimate of the claims provisions in the original currency from that non–life line of business but more than 5 % of total gross best estimate of the claims provisions in the original currency.














iii.


If the total gross best estimate for one non–life line of business represents less than 3 % of the total gross best estimate of the claims provision no currency split is required, only the total for the line of business shall be reported.










iv.


The information by currency shall be reported in the original currency of the contracts unless otherwise specified.




Undertakings are required to report data on an accident year or underwriting year basis, in accordance with any requirements of the National Supervisory Authority. If the National Supervisory Authority has not stipulated which to use then the undertaking may use accident or underwriting year according to how they manage each line of business, provided that they use the same year consistently, year on year.
The default length of run–off triangle is 15 + 1 years for all lines of business but the reporting requirement is based on the undertakings' claims development (if length of the claims settlement cycle is shorter than 15 years, undertakings are required to report according to the internal shorter development).
Historical data, starting from the first time application of Solvency II, are required for claims paid and RBNS claims but not for Best Estimate of Claims Provision. For the compilation of the historical data for claims paid and RBNS claims the same approach concerning the length of triangle for the on–going reporting will be applied (i.e. the shorter between 15 + 1 years and the undertakings' claims settlement cycle).
All or part of an obligation moves from S.19.01 into S.16.01, when both of the conditions below are met:






iii.


All or part of the obligation has been formally settled as an annuity; and










iv.


a best estimate of an obligation formally settled as an annuity can be established using life techniques.




Formally settled as an annuity typically means that a legal process has ordered that the beneficiary is to receive payments as an annuity.
The sum of provisions in templates S.16.01 and S.19.01 for one non–life line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, represents the total claims reserves originating from this line of business.







 


ITEM


INSTRUCTIONS




Z0010


Line of Business


Identification of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, reported. The following closed list shall be used:






 


1 — 1 and 13 Medical expense insurance










 


2 — 2 and 14 Income protection insurance










 


3 — 3 and 15 Workers' compensation insurance










 


4 — 4 and 16 Motor vehicle liability insurance










 


5 — 5 and 17 Other motor insurance










 


6 — 6 and 18 Marine, aviation and transport insurance










 


7 — 7 and 19 Fire and other damage to property insurance










 


8 — 8 and 20 General liability insurance










 


9 — 9 and 21 Credit and suretyship insurance










 


10 — 10 and 22 Legal expenses insurance










 


11 — 11 and 23 Assistance










 


12 — 12 and 24 Miscellaneous financial loss










 


25 — Non–proportional health reinsurance










 


26 — Non–proportional casualty reinsurance










 


27 — Non–proportional marine, aviation and transport reinsurance










 


28 — Non–proportional property reinsurance








Z0020


Accident year or Underwriting year


Report the standard used by the undertakings for reporting of claims development. One of the options from the following closed list shall be used:






 


1 — Accident year










 


2 — Underwriting year








Z0030


Currency


Identify the ISO 4217 alphabetic code of the currency in which the obligation is denominated.
This item shall be filled in with ‘Total’ when reporting the total for the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




Z0040


Currency conversion


Identify if the information reported by currency is being reported in the original currency (default) or in the reporting currency (otherwise specified). The following close list shall be used:






 


1 — Original currency










 


2 — Reporting currency




Only applicable when reporting by currency.




C0010 to C0160/ R0100 to R0250


Gross Claims Paid (non–cumulative) –Triangle


The Gross Claims Paid, net of salvage and subrogation, excluding expenses, in a triangle showing the developments of the gross claims payment already made: for each of the accident/underwriting years from N–14 (and prior) and all previous reporting periods to — including — N (last reporting year) report the payments already made corresponding at each development year (which is the delay between the accident/underwriting date and the payment date).
The data are in absolute amount, non–cumulative and undiscounted.
The amount includes all the elements that compose the claim itself but excludes any expenses.




C0170/ R0100 to R0260


Gross Claims Paid (non–cumulative) — In current year


Total ‘Current year’ reflects the last diagonal (all data referred to last reporting year) from R0110 to R0250.
R0260 is the total of R0110 to R0250.




C0180/ R0100 to R0260


Gross Claims Paid — Sum of years (cumulative)


Total ‘Sum of years’ contains the sum of all data in rows (sum of all payments referred to the accident/underwriting year), including total.




C0200 to C0350/ R0100 to R0250


Gross undiscounted Best Estimate Claims Provisions — Triangle


Triangles of undiscounted best estimate of claims provisions, gross of reinsurance for each of the accident/underwriting years from N–14 (and prior) and all previous reporting periods to — including — N (last reporting year). The best estimate for claims provision relates to claims events occurred before or at the valuation date, whether the claims arising from these events have been reported or not.
The data are in absolute amount, non–cumulative and undiscounted.




C0360/ R0100 to R0260


Gross Best Estimate Claims Provisions — Year end (discounted data)


Total ‘Year end’ reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0110 to R0250.
R0260 is the total of R0110 to R0250




C0400 to C0550/ R0100 to R0250


Gross Reported but not Settled Claims (RBNS) — Triangle


Triangles for each of the accident/underwriting years from N–14 (and prior) and all previous reporting periods to — including — N (last reporting year) of provisions in respect of claim events that have happened and been reported to the insurer, but have not yet been settled, excluding incurred but not reported claims (‘IBNR’). These may be case–by–case reserves estimated by claim handlers and do not need to be on a best estimate Solvency II basis. The reported but not settled claims (‘RBNS’) shall be measured using consistent reserve strength over time.
The data are in absolute amount, non–cumulative and undiscounted.
The amount includes all the elements that compose the claim itself but excludes any expenses.




C0560/ R0100 to R0260


Gross Reported but not Settled Claims (RBNS) — Year end (discounted data)


Total ‘Year end’ reflects the last diagonal (all data referred to last reporting year) from R0110 to R0250.
R0260 is the total of R0110 to R0250.




C0600 to C0750/ R0300 to R0450


Reinsurance Recoveries received (non–cumulative) — Triangle


Triangles for each of the accident/underwriting years from N–14 (and prior) and all previous reporting periods to — including — N (last reporting year) of payments, reported in the ‘Gross Claims Paid (non–cumulative)’, covered by a reinsurance contract.
The amounts shall be considered after the adjustment for the counterparty default.
The amount includes all the elements that compose the claim itself but excludes any expenses.




C0760/ R0300 to R0460


Reinsurance Recoveries received (non–cumulative) — In current year


Total ‘Current year’ reflects the last diagonal (all data referred to last reporting year) from R0310 to R0450.
R0460 is the total of R0310 to R0450.
The amount includes all the elements that compose the claim itself but excludes any expenses.




C0770/ R0300 to R0450


Reinsurance Recoveries received — Sum of years (cumulative)


Total ‘Sum of years’ contains the sum of all data in rows (sum of all payments referred to the i–accident/underwriting year), including total.




C0800 to C0950/ R0300 to R0450


Undiscounted Best Estimate Claims Provisions — Reinsurance recoverable — Triangle


Provisions referred to the amounts recoverable from reinsurance contracts and special purpose vehicles. In the triangle is required to reported undiscounted data, while the column ‘Year end’ will contain data on discounted basis.
The amounts shall be considered after the adjustment for the counterparty default.




C0960/ R0300 to R0460


Best Estimate Claims Provisions — Reinsurance recoverable — Year end (discounted data)


Total ‘Year end’ reflects the last diagonal but a on discounted basis (all data referred to last reporting year) from R0310 to R0450.
R0460 is the total of R0310 to R0450.




C1000 to C1150/ R0300 to R0450


Reinsurance RBNS Claims — Triangle


Triangles for each of the accident/underwriting years from N–14 (and prior) and all previous reporting periods to — including — N (last reporting year) of reinsurance share of provisions, reported in the ‘Gross Reported but not Settled Claims (RBNS)’, covered by a reinsurance contract.
The amount includes all the elements that compose the claim itself but excludes any expenses.




C1160/ R0300 to R0460


Reinsurance RBNS Claims — Year end


Total ‘Year end’ reflects the last diagonal (all data referred to last reporting year) from R0310 to R0450.
R0460 is the total of R0310 to R0450.




C1200 to C1350/ R0500 to R0650


Net Claims Paid (non–cumulative) — Triangle


Triangles for each of the accident/underwriting years from N–14 (and prior) and all previous reporting periods to — including — N (last reporting year) of claims paid net of salvage/subrogation and reinsurance.
The amount includes all the elements that compose the claim itself but excludes any expenses.




C1360/ R0500 to R0660


Net Claims Paid (non–cumulative) — In current year


Total ‘Current year’ reflects the last diagonal (all data referred to last reporting year), from R0510 to R0650.
R0660 is the total of R0510 to R0650




C1370/ R0500 to R0660


Net Claims Paid — Sum of year (cumulative)


Total ‘Sum of years’ contains the sum of all data in rows (sum of all payments referred to the accident/underwriting year), including total.




C1400 to C1550/ R0500 to R0650


Net Undiscounted Best Estimate Claims Provisions — Triangle


Triangles for each of the accident/underwriting years from N–14 (and prior) and all previous reporting periods to — including — N (last reporting year) of Best Estimate of Claims Provisions, net of reinsurance.




C1560/ R0500 to R0660


Net Undiscounted Best Estimate Claims Provisions — Year end (discounted data)


Total ‘Year end’ reflects the last diagonal but on a on discounted basis (all data referred to last reporting year) from R0510 to R0650.
R0660 is the total of R0510 to R0650




C1600 to C1750/ R0500 to R0650


Net RBNS Claims — Triangle


Triangles for each of the accident/underwriting years from N–14 (and prior) and all previous reporting periods to — including — N (last reporting year) of Claims Outstanding net of salvage/subrogation and reinsurance.
The amount includes all the elements that compose the claim itself but excludes any expenses.




C1760/ R0500 to R0660


Net RBNS Claims — Year end


Total ‘Year end’ reflects the last diagonal (all data referred to last reporting year) from R0510 to R0650.
R0660 is the total of R0510 to R0650.





Inflation rates (only in the case of using methods that take into account inflation to adjust data)






C1800 to C1940/ R0700


Historic inflation rate — total


In the case of use of run–off techniques that explicitly take into account inflation in order to adjust data report by year, and for the 15 years, historic inflation rate used to adjusted historical paid losses triangles.




C1800 to C1940/ R0710


Historic inflation rate — external inflation


In the case of use of run–off techniques that explicitly take into account inflation in order to adjust data report, by year, and for the 15 years, historic external inflation: which is the ‘economic’ or ‘general’ inflation, i.e. the increase of the price of goods and services in an specific economy (e.g. Consumer Price Index, Producer Price Index, etc.




C1800 to C1940/ R0720


Historic inflation rate — endogenous inflation


In the case of use of run–off techniques that explicitly take into account inflation in order to adjust data report, by year, and for the 15 years, historic endogenous inflation: which is an increase of claim costs specific of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, under consideration.




C2000 to C2140/ R0730


Expected inflation rate — total


In the case of use of run–off techniques that explicitly take into account inflation in order to adjust data report by year, and for the 15 years, expected inflation rate used to adjusted historical paid losses triangles.




C2000 to C2140/ R0740


Expected inflation rate — external inflation


In the case of use of run–off techniques that explicitly take into account inflation in order to adjust data report, by year, and for the 15 years, expected external inflation: which is the ‘economic’ or ‘general’ inflation, i.e. the increase of the price of goods and services in an specific economy (e.g. Consumer Price Index, Producer Price Index, etc.




C2000 to C2140/ R0750


Expected inflation rate — endogenous inflation


In the case of use of run–off techniques that explicitly take into account inflation in order to adjust data report, by year, and for the 15 years, expected endogenous inflation: which is an increase of claim costs specific of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, under consideration.




C2200/ R0760


Description of inflation rate used


In the case of use of run–off techniques that explicitly take into account inflation in order to adjust data report narrative description of inflation rate used.





S.20.01 — Development of the distribution of the claims incurred


General comments:

This section provides an overview about the run–off/movement of non–life claims portfolios, in terms of both claims paid (split by different type of claims) and RBNS claims (as defined in S.19.01).
This template must be filled for each Line of Business (12 line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, in total) with regards to gross direct business (i.e. undertakings are exempted to report the accepted — proportional and non–proportional — business); in case of RBNS denominated in different currencies, it is required to report only the total in the reporting currency.
With regard to the number of claims to be reported, undertakings will use their specific definition or, if available, specification existing at national level (for instance requirement laid down by the National Supervisory Authority). However, each claim shall be reported once. If any claim is closed and reopened during the year, it shall not be reported in the column ‘Reopen Claims during the year’ but it shall be reported in relevant column regarding ‘Open Claims at the beginning of the year’ or ‘Claims reported during the year’.
Undertakings are required to report data on accident year or underwriting year basis, in accordance with any requirements of the National Supervisory Authority. If the National Supervisory Authority has not stipulated which to use then the undertaking may use accident or underwriting year according to how they manage each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, provided that they use the same year consistently, year on year.
As per the number of years to be reported, the same reporting requirement introduced in S.19.01 applies.







 


ITEM


INSTRUCTIONS




Z0010


Line of business


Identification of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, reported. The following closed list shall be used:






 


1 — Medical expense insurance










 


2 — Income protection insurance










 


3 — Workers' compensation insurance










 


4 — Motor vehicle liability insurance










 


5 — Other motor insurance










 


6 — Marine, aviation and transport insurance










 


7 — Fire and other damage to property insurance










 


8 — General liability insurance










 


9 — Credit and suretyship insurance










 


10 — Legal expenses insurance










 


11 — Assistance










 


12 — Miscellaneous financial loss








Z0020


Accident year/Underwriting year


Report the standard used by the undertakings for reporting of claims development. One of the options from the following closed list shall be used:






 


1 — Accident year










 


2 — Underwriting year








C0020/R0010 to R0160


RBNS claims. Open Claims at the beginning of the year, Open Claims at the end of the year — Number of claims


The number of open claims at the beginning of the year and still open at the end of the reporting year, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.




C0030/R0010 to R0160


RBNS claims. Open Claims at the beginning of the year, Open Claims at the end of the year — Gross RBNS at the beginning of the year


The amount of gross RBNS Claims, net of salvage and subrogation, at the beginning of the year and still open at the end of the reporting year, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0040/R0010 to R0160


RBNS claims. Open Claims at the beginning of the year, Open Claims at the end of the year — Gross payments made during the current year


The amount of gross payments, net of salvage and subrogation, made during the current year regarding claims still open at the end of the reporting year, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0050/R0010 to R0160


RBNS claims. Open Claims at the beginning of the year, Open Claims at the end of the year — Gross RBNS at the end of the period


The amount of gross RBNS Claims, net of salvage and subrogation, at the end of the period regarding claims still open at the end of the reporting year, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0060/R0010 to R0160


RBNS claims. Open Claims at the beginning of the year, Closed Claims at the end of the year, settled with payment — Number of claims ended with payments


The number of Claims open at the beginning of the year and closed at the end of the year and settled with payments, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.




C0070/R0010 to R0160


RBNS claims. Open Claims at the beginning of the year, Closed Claims at the end of the year, settled with payment — Gross RBNS at the beginning of the year


The amount of gross RBNS Claims, net of salvage and subrogation, open at the beginning of the year and closed at the end of the year and settled with payments, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0080/R0010 to R0160


RBNS claims. Open Claims at the beginning of the year, Closed Claims at the end of the year, settled with payment — Gross payments made during the current year


The amount of gross payments, net of salvage and subrogation, made during the current year regarding claims closed at the end of the reporting year and settled with payments, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims




C0090/R0010 to R0160


RBNS claims. Open Claims at the beginning of the year, Closed Claims at the end of the year, settled without any payment — Number of claims ended without any payment


The number of Claims open at the beginning of the year and closed at the end of the year and settled without any payment, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.




C0100/R0010 to R0160


RBNS claims. Open Claims at the beginning of the year, Closed Claims at the end of the year, settled without any payment — Gross RBNS at the beginning of the year referred to claims settled without any payment


The amount of gross RBNS Claims, net of salvage and subrogation, open at the beginning of the year and closed at the end of the year and settled without any payment, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0110/R0010 to R0160


Claims reported during the year, Open Claims at the end of the year — Number of claims


The number of claims reported during the year and still open at the end of the year, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.




C0120/R0010 to R0160


Claims reported during the year, Open Claims at the end of the year — Gross payments made during the current year


The amount of gross payments, net of salvage and subrogation, made during the current year regarding claims reported during the year and still open at the end of the reporting year, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0130/R0010 to R0160


Claims reported during the year, Open Claims at the end of the year — Gross RBNS at the end of the period


The amount of gross RBNS Claims, net of salvage and subrogation, at the end of the period regarding claims reported during the year and still open at the end of the reporting year, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0140/R0010 to R0160


Claims reported during the year, Closed Claims at the end of the year, settled with payment — Number of claims ended with payments


The number of Claims reported during the year and closed at the end of the year and settled with payments, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.




C0150/R0010 to R0160


Claims reported during the year, Closed Claims at the end of the year, settled with payment — Gross payments made during the current year


The amount of gross payments, net of salvage and subrogation, made during the current year regarding claims reported during the year and closed at the end of the year and settled with payments, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0160/R0010 to R0160


Claims reported during the year, Closed Claims at the end of the year, settled without any payment — Number of claims ended without any payment


The number of Claims reported during the year and closed at the end of the year and settled without any payment, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.




C0170/R0010 to R0160


Reopen claims during the year, Open Claims at the end of the year — Number of claims


The number of Claims reopened during the year and still open at the end of the year, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.




C0180/R0010 to R0160


Reopen claims during the year, Open Claims at the end of the year — Gross payments made during the current year


The amount of gross payments, net of salvage and subrogation, made during the current year regarding claims reopened during the year and still open at the end of the year, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0190/R0010 to R0160


Reopen claims during the year, Open Claims at the end of the year — Gross RBNS at the end of the period


The amount of gross RBNS Claims, net of salvage and subrogation,at the end of the period regarding claims reopened during the year and still open at the end of the year, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0200/R0010 to R0160


Reopen claims during the year, Closed Claims at the end of the period — Number of claims ended with payments


The number of Claims reopened during the year and closed at the end of the year and ended with payments, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.




C0210/R0010 to R0160


Reopen claims during the year, Closed Claims at the end of the period — Gross payments made during the current year


The amount of gross payments, net of salvage and subrogation, made during the current year regarding claims reopened during the year and closed at the end of the year with payments, by accident/underwriting years from the year N–1 (the year before the reporting year) to N–14, amount of all previous reporting periods prior to N–14 and the total of all the years from N–1 to prior to year N–14.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0110/R0170


Claims reported during the year, Open Claims at the end of the year — Number of claims


The number of claims reported during the year and still open at the end of the year, for the accident/underwriting year, regarding the reporting year N.




C0120/R0170


Claims reported during the year, Open Claims at the end of the year — Gross payments made during the current year


The amount of gross payments, net of salvage and subrogation, made during the current year regarding claims reported during the year and still open at the end of the reporting year, for the accident/underwriting year, regarding the reporting year N.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0130/R0170


Claims reported during the year, Open Claims at the end of the year — Gross RBNS at the end of the period


The amount of gross RBNS Claims, net of salvage and subrogation, at the end of the period regarding claims reported during the year and still open at the end of the reporting year, for the accident/underwriting year, regarding the reporting year N.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0140/R0170


Claims reported during the year, Closed Claims at the end of the year, settled with payment — Number of claims ended with payments


The number of Claims reported during the year and closed at the end of the year and settled with payments, for the accident/underwriting year, regarding the reporting year N.




C0150/R0170


Claims reported during the year, Closed Claims at the end of the year, settled with payment — Gross payments made during the current year


The amount of gross payments, net of salvage and subrogation, made during the current year regarding claims reported during the year and closed at the end of the year and settled with payments, for the accident/underwriting year, regarding the reporting year N.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0160/R0170


Claims reported during the year, Closed Claims at the end of the year, settled without any payment — Number of claims ended without any payment


The number of Claims reported during the year and closed at the end of the year and settled without any payment, for the accident/underwriting year, regarding the reporting year N.




C0110/R0180


Total Claims reported during the year, Open Claims at the end of the year — Number of claims


Total number of claims reported during the year still open at the end of the year.




C0120/R0180


Total Claims reported during the year, Open Claims at the end of the year — Gross payments made during the current year


Total of gross payments, net of salvage and subrogation,made during the current year in relation to total number of claims reported during the year still open at the end of the year.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0130/R0180


Total Claims reported during the year, Open Claims at the end of the year — Gross RBNS at the end of the period


Total of Gross RBNS, net of salvage and subrogation,at the end of the period in relation to total number of claims reported during the year still open at the end of the year.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0140/R0180


Total Claims reported during the year, Closed Claims at the end of the year, settled with payment — Number of claims ended with payments


Total number of claims reported during the year and settled with payments.




C0150/R0180


Total Claims reported during the year, Closed Claims at the end of the year, settled with payment — Gross payments made during the current year


Gross payments, net of salvage and subrogation, made during the current year in relation to claims reported during the year and settled with payments.
The amount includes all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims.




C0160/R0180


Total Claims reported during the year, Closed Claims at the end of the year, settled without any payment — Number of claims ended without any payment


Total number of claims reported during the year and settled without any payment.





S.21.01 — Loss distribution risk profile


General comments:

This section relates to annual submission of information for individual undertakings.
The information shall be filled in relation to non–life business (including health insurance business other than that pursued on a similar basis to that of life insurance (‘Non–SLT Health’)) only for the direct business. There shall be a separate template for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
The loss distribution profile non–life shows the distribution, in (predefined) brackets, of the claims incurred during the reporting year.
Claims incurred means the sum of gross claims paid and gross reported but not settled claims (RBNS) on a case by case basis for each and every single claim, open or closed, which belongs to a specific accident year (‘AY’)/underwriting year (‘UWY’) (AY/UWY). Claims incurred amounts include all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims. Data regarding claims shall be reported net of salvage and subrogation.
Undertakings are required to report data on an accident year or underwriting year basis, in accordance with any requirements of the National Supervisory Authority. If the National Supervisory Authority has not stipulated which to use then the undertaking may use accident or underwriting year according to how they manage each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, provided that they use the same year consistently, year on year.
The default brackets to be used are defined in euros. For different reporting currencies each relevant supervisory authority shall define the equivalent options for the amounts to be used in the 20 brackets.
An undertaking may use undertaking specific brackets, in particular when incurred losses are lower than EUR 100 000. The brackets chosen shall be used consistently over the reporting periods, unless the distribution of claims changes significantly. In this case the undertaking shall notify the supervisory authority in advance, unless already specified by the supervisory authority.







 


ITEM


INSTRUCTONS




Z0010


Line of business


Identification of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, reported. The following closed list shall be used:






 


1 — Medical expense insurance










 


2 — Income protection insurance










 


3 — Workers' compensation insurance










 


4 — Motor vehicle liability insurance










 


5 — Other motor insurance










 


6 — Marine, aviation and transport insurance










 


7 — Fire and other damage to property insurance










 


8 — General liability insurance










 


9 — Credit and suretyship insurance










 


10 — Legal expenses insurance










 


11 — Assistance










 


12 — Miscellaneous financial loss








Z0020


Accident year/underwriting year


Report the standard used by the undertakings for reporting of template S.19.01. The following closed list shall be used:






 


1 — Accident year










 


2 — Underwriting year








C0030/R0010 to R0210


Start claims incurred


Start amount of the interval of the corresponding bracket.
In case the reporting currency is in Euros, one of the following 5 base options based on the normal loss distribution can be used:






 


1 — 20 brackets of 5 000  plus 1 extra open bracket for incurred losses > 100 000 .










 


2 — 20 brackets of 50 000  plus 1 extra open bracket for incurred losses > 1 million.










 


3 — 20 brackets of 250 000  plus 1 extra open bracket for incurred losses > 5 million.










 


4 — 20 brackets of 1 million plus 1 extra open bracket for incurred losses > 20 million.










 


5 — 20 brackets of 5 million plus 1 extra open bracket for incurred losses > 100 million.




However, an undertaking shall use undertaking specific brackets, in particular when incurred losses < 100 000  to guarantee that the level of detail is sufficient to provide adequate insight in the distribution of the claims incurred, unless already specified by the supervisory authority.
The option chosen needs to be used consistently over the reporting periods, unless the distribution of claims changes significantly.
For different reporting currencies National Supervisory Authorities need to define the equivalent options for the amounts to be used in the 20 brackets.




C0040/R0010 to R0200


End claims incurred


End amount of the interval of the corresponding bracket.




C0050, C0070, C0090, C0110, C0130, C0150, C0170, C0190, C0210, C0230, C0250, C0270, C0290, C0310, C0330/R0010 to R0210


Number of claims AY/UWY year N:N–14


The number of claims attributed to each of the accident/underwriting years N to N–14, whose claims incurred during the reporting year falls within the start amount and end amount of the applicable bracket. The number of claims is the sum of the accumulated number of open claims at the end of the period plus the accumulated number of closed claims ended with payments.




C0060, C0080, C0100, C0120, C0140, C0160, C0180, C0200, C0220, C0240, C0260, C0280, C0300, C0320, C0340/R0010 to R0210


Total claims incurred AY/UWY year N:N–14


The accumulated and aggregated amount of claims incurred of all individual claims, attributed to each of the accident/underwriting years N to N–14, whose claims incurred during the reporting year falls within the start amount and end amount of the applicable bracket.
For smaller claims, estimations (e.g. default amount) are allowed as long as it is in line with the amounts considered in run–off triangles reported in Non–life Insurance Claims Information (template S.19.01).
Claims incurred means the sum of gross claims paid and gross reported but not settled claims (RBNS) on a case by case basis for each and every single claim, open and closed, which belongs to a specific accident year/underwriting year (AY/UWY).




C0050, C0070, C0090, C0110, C0130, C0150, C0170, C0190, C0210, C0230, C0250, C0270, C0290, C0310, C0330/R0300


Number of claims AY/UWY year N:N–14 — Total


Total of the accumulated and aggregated number of claims for all brackets for each of the years N to N–14.




C0060, C0080, C0100, C0120, C0140, C0160, C0180, C0200, C0220, C0240, C0260, C0280, C0300, C0320, C0340/R0300


Total claims incurred AY/UWY year N:N–14 — Total


Total of the accumulated and aggregated claims incurred for all brackets for each of the years N to N–14.





S.21.02 — Underwriting risks non–life


General comments:

This section relates to annual submission of information for individual undertakings.
Template shall be filled in relation to non–life business (including Non–SLT Health) only for direct business.
In this template the 20 biggest single underwriting risks, based on net retention, across all lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, shall be reported. If the 2 biggest single underwriting risks for any of the lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35 are not covered through the above methodology, then they shall be reported in addition. In case a single underwriting risk of a specific line of business forms part of the top 20, the same risk of the affected line of business must only be filled in once.
Net retention of the single underwriting risk means the maximum possible liability of the undertaking after the recoverables from reinsurers (including SPV and Finite Reinsurance) and the original deductible of the policyholder has been taken into account. In case the net retention is equal for too many risks the policy with the highest Sum insured shall be used as a second criteria. In case the Sum insured is also the same and the most appropriate risk considering the risk profile of the undertaking must be used as the ultimate criteria.







 


ITEM


INSTRUCTIONS




C0010


Risk identification code


The code is a unique identifying number assigned by the undertaking that identifies the risk and shall remain unchanged for subsequent annual reports.




C0020


Identification of the company/person to which the risk relates


If the risk relates to a company identify the name of the company to whom the risk relates.
If the risk relates to a natural person, pseudonymise the original policy number and report pseudonymised information. Pseudonymous data refer to data that cannot be attributed to a specific individual without the use of additional information, as long as such additional information is kept separately. Consistency over time shall be insured. It implies that if a single underwriting risk appears from one year to another, it shall receive the same pseudonymised format.




C0030


Description risk


The description of the risk. Depending on the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, report the type of company, building or occupation of the specific risk insured.




C0040


Line of business


Identification of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. The following closed list shall be used:






 


1 — Medical expense insurance










 


2 — Income protection insurance










 


3 — Workers' compensation insurance










 


4 — Motor vehicle liability insurance










 


5 — Other motor insurance










 


6 — Marine, aviation and transport insurance










 


7 — Fire and other damage to property insurance










 


8 — General liability insurance










 


9 — Credit and suretyship insurance










 


10 — Legal expenses insurance










 


11 — Assistance










 


12 — Miscellaneous financial loss








C0050


Description risk category covered


The description of the risk category covered is entity specific and is not mandatory. Also the term ‘risk category’ isn't based on Level 1 and 2 terminologies but can be considered as an extra possibility the give additional information about the underwriting risk(s).




C0060


Validity period (start date)


Identify the ISO 8601 (yyyy–mm–dd) code of the date of commencement of the specific cover, i.e., date when the cover took effect.




C0070


Validity period (expiry date)


Identify the ISO 8601 (yyyy–mm–dd) code of the final expiry date of the specific cover.




C0080


Currency


Identify the ISO 4217 alphabetic code of the reporting currency.




C0090


Sum insured


The highest amount that the insurer can be obliged to pay out under the policy. The insured sum relates to the underwriting risk.
Where the policy covers a number of exposures/risks across the country the individual underwriting risk with the highest net retention shall be specified. If the risk has been accepted on a co–insurance basis, the insured sum indicates the maximum liability of the reporting non–life insurer. In case of a joint several liability, the part belonging to a defaulting co–insurer must be included as well.




C0100


Original deductible policyholder


Part of the sum insured which is retained by the policyholder.




C0110


Type of underwriting model


Type of underwriting model which is used to estimate the exposure of the underwriting risk and the need for reinsurance protection. One of the options in the following closed list shall be used:






 


1 — Sum Insured:
the highest amount that the insurer can be obliged to pay out according to the original policy. Sum insured must also be filled when type of underwriting model is not applicable










 


2 — Maximum Possible Loss:
loss which may occur when the most unfavourable circumstances being more or less exceptionally combined, the fire is only stopped by impassable obstacles or lack of substance.










 


3 — Probable Maximum Loss:
defined as the estimate of the largest loss from a single fire or peril to be expected, assuming the worst single impairment of primary private fire protection systems but with secondary protection systems or organizations (such as emergency organizations and private and/or public fire department response) functioning as intended. Catastrophic conditions like explosions resulting from massive release of flammable gases, which might involve large areas of the plant, detonation of massive explosives, seismic disturbances, tidal waves or flood, falling aircraft, and arson committed in more than one area are excluded in this estimate. This definition is a hybrid form between Maximum Possible Loss and Estimated Maximum Loss that is generally accepted and frequently used by insurers, reinsurers and reinsurance brokers










 


4 — Estimated Maximum Loss:
loss that could reasonably be sustained from the contingencies under consideration, as a result of a single incident considered to be within the realms of probability taking into account all factors likely to increase or lessen the extent of the loss, but excluding such coincidences and catastrophes which may be possible but remain unlikely.










 


5 — Other:
defined as other possible underwriting models used. The type of ‘other’ underwriting model applied must be explained in the Regular Supervisory Report




Although abovementioned definitions are used for the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, ‘Fire and other damage to property insurance’, similar definitions might be in place for other lines of business.




C0120


Amount underwriting model


Maximum loss amount of the single underwriting risk which is the result of the underwriting model applied. In case no specific type of underwriting model is used the amount must be equal to the sum insured reported in C0090 minus the original deductible reported in C0100.




C0130


Sum reinsured on a facultative basis, with all reinsurers


Part of the sum insured that the insurer has reinsured on a facultative basis (by treaty and/or by individual cover) with the reinsurers. When the facultative cover is not placed for 100 % but only for 80 % the 20 % not placed shall be considered as retention.




C0140


Sum reinsured, other than on facultative basis, with all reinsurers


Part of the sum insured that the insurer has reinsured through traditional reinsurance treaties or another basis (including SPV and Finite Reinsurance) other than facultative reinsurance.




C0150


Net retention of the insurer


The net amount for which the insurer acts as risk carrier, i.e.: part of the sum insured that exceeds the original deductible of the policyholder and is not reinsured.





S.21.03 — Non–life distribution of underwriting underwriting risks — by sum insured


General comments:

This section relates to annual submission of information for individual undertakings.
The template is retrospective and shall be filled in relation to non–life business (including Non–SLT Health) only for the direct business and only for the Non–life Lines of Business (lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35).
The underwriting risk portfolio is the distribution, in (predefined) brackets, of the sum insured of each and every single underwriting risk which have been accepted by the undertaking. The underwriting risk portfolio is per line of business. However, whereas some lines of business are reportable on a compulsory basis for all member states, the individual member states may also require compulsory basis reporting for further lines of business where deemed to be relevant. For certain lines of business, the template would not be applicable. (See also item Line of business).
The default brackets to be used are defined in euros. For different reporting currencies each relevant supervisory authority shall define the equivalent options for the amounts to be used in the 20 brackets.
An undertaking may use undertaking specific brackets, in particular when sum insured is lower than EUR 100 000. The brackets chosen shall be used consistently over the reporting periods, unless the distribution of claims changes significantly. In this case the undertaking shall notify the supervisory authority in advance, unless already specified by the supervisory authority.
By default the reference date shall be the end of the reporting year, however if duly justified, the undertaking may choose the reference date of collecting the information from the policy administration. This means that the underwriting risk portfolio can be based for example on the same reference date that is used to collect similar information for the renewal of reinsurance treaties and facultative cover.
The sum insured relates to each and every individual underwriting risk, only looking at the main coverage of the policy per line of business, and means the highest amount that the insurer can be obliged to pay out. This means:






—


If the sum insured of the additional cover for ‘Theft’ is lower than the sum insured of the main cover for ‘Fire and other damage’ (both belonging to the same line of business), the highest sum insured must be taken.










—


A policy cover comprising a number of buildings across the country/car fleet etc must be broken down.










—


If the risk has been accepted on a co–insurance basis, the insured sum indicates the maximum liability of the reporting non–life insurer.










—


In case of joint liability through co–insurance, the part belonging to a defaulting co–insurer must be included in the sum insured as well.











 


ITEMS


INSTRUCTIONS




Z0010


Line of business


Identification of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, reported.
First category: lines of business that are compulsory for all member states:






—


Other motor insurance;










—


Marine, aviation and transport insurance;










—


Fire & other damage to property insurance;










—


Credit & Suretyship insurance.




Second category: lines of business that are compulsory at the discretion of each individual NSAs:






—


Motor vehicle liability insurance;










—


General liability insurance;










—


Medical expense insurance;










—


Income protection insurance;










—


Worker's compensation insurance;










—


Miscellaneous financial loss;










—


Legal expenses insurance;










—


Assistance.




The following closed list shall be used:






 


1 — Medical expense insurance










 


2 — Income protection insurance










 


3 — Workers' compensation insurance










 


4 — Motor vehicle liability insurance










 


5 — Other motor insurance










 


6 — Marine, aviation and transport insurance










 


7 — Fire and other damage to property insurance










 


8 — General liability insurance










 


9 — Credit and suretyship insurance










 


10 — Legal expenses insurance










 


11 — Assistance










 


12 — Miscellaneous financial loss








C0020/R0010–R0210


Start sum insured


Start amount of the interval within which the sum insured of the individual underwriting risk belongs and needs to be aggregated.
In case the reporting currency is in Euros, one of the following 5 base options for the distribution of the underwriting risks can be used:






 


1 — 20 brackets of 25 000  plus 1 extra bracket for Sum Insured > 500 000 .










 


2 — 20 brackets of 50 000  plus 1 extra bracket for Sum Insured > 1 million.










 


3 — 20 brackets of 250 000  plus 1 extra bracket for Sum Insured > 5 million.










 


4 — 20 brackets of 1 million plus 1 extra bracket for Sum Insured > 20 million.










 


5 — 20 brackets of 5 million plus 1 extra bracket for Sum Insured > 100 million.




However, an undertaking shall use undertaking specific brackets, in particular when Sum Insured < 100 000  to guarantee that the level of detail is sufficient to provide adequate insight in the distribution of the claims incurred, unless already specified by the supervisory authority.
For policies where there is no Sum Insured defined in the policy the undertaking shall do their own estimations or use default values.
The option chosen needs to be used consistently over the reporting periods, unless the distribution of claims changes significantly.
For different reporting currencies National Supervisory Authorities need to define the equivalent options for the amounts to be used in the 20 brackets.




C0030/R0010–R0200


End sum insured


End amount of the interval within which the sum insured of the individual underwriting risk belongs and needs to be aggregated.




C0040/R0010–R0210


Number of underwriting risks


The number of underwriting risks whose sum insured falls within the start amount and end amount of the applicable bracket.




C0040/R0220


Number of underwriting risks — Total


Total number of underwriting risks reported in all brackets.




C0050/R0010–R0210


Total sum insured


The aggregated amount of the sum insured, on a gross basis and using the reporting currency, of all the individual underwriting risks, whose sum insured falls within the start amount and end amount of the applicable bracket.




C0050/R0220


Total sum insured — Total


Total of the aggregated amounts of the sum insured, on a gross basis and using the reporting currency, of all the individual underwriting risks reported in all brackets.




C0060/R0010–R0210


Total annual written premium


The aggregated amount of the written premium as defined in Article 1(11) of Delegated Regulation (EU) 2015/35of the underlying underwriting risks.




C0060/R0220


Total annual written premium — Total


Total of the aggregated amounts of the annual written premium reported in all brackets.





S.22.01 — Impact of long term guarantees measures and transitionals


General comments:

This section relates to annual submission of information for individual entities.
This template is relevant when at least one long term guarantee measure or transitional is used by the undertaking.
This template shall reflect the impact on the financial positions when no transitional is used and each LTG measures or transitional is set to zero. For that purpose, a step–by–step approach should be followed taking out each transitional and LTG measure one by one and without recalculating the impact of the remaining measures after each step.
The impacts need to be reported positive if they increase the amount of the item being reported and negative if they decrease the amount of the item (e.g. if amount of SCR increases or if amount of Own Funds increases then positive values shall be reported).







 


ITEM


INSTRUCTIONS




C0010/R0010


Amount with LTG measures and transitionals — Technical Provisions


Total amount of technical provisions including long term guarantee measures and transitional measures




C0020/R0010


Without transitional on technical provisions — Technical Provisions


Total amount of technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0010


Impact of transitional on technical provisions — Technical provisions


Amount of the adjustment to the technical provisions due to the application of the transitional deduction to technical provisions.
It shall be the difference between the technical provisions without transitional deduction to technical provisions and the technical provisions with LTG and transitional measures.




C0040/R0010


Without transitional on interest rate — Technical Provisions


Total amount of technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping adjustments due to the volatility adjustment and the matching adjustment (‘MA’).




C0050/R0010


Impact of transitional on interest rate — Technical provisions


Amount of the adjustment to the technical provisions due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the technical provisions with LTG and transitional measures.




C0060/R0010


Without volatility adjustment and without other transitional measures — Technical Provisions


Total amount of technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping adjustments due to the matching adjustment, if any.




C0070/R0010


Impact of volatility adjustment set to zero — Technical provisions


Amount of the adjustment to the technical provisions due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the technical provisions without volatility adjustment and without other transitional measures and the maximum between the technical provisions reported under C0010, C0020 and C0040.




C0080/R0010


Without matching adjustment and without all the others — Technical Provisions


Total amount of technical provisions without any LTG measure.




C0090/R0010


Impact of matching adjustment set to zero — Technical Provisions


Amount of the adjustment to the technical provisions due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the technical provisions without matching adjustment and without all the other transitional measures and the maximum between the technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0010


Impact of all LTG measures and transitionals — Technical Provisions


Amount of the adjustment to the technical provisions due to the application of the LTG measures and transitionals.




C0010/R0020


Amount with LTG measures and transitionals — Basic own funds


Total amount of basic own funds calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0020


Without transitional on technical provisions — Basic own funds


Total amount of basic own funds calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0020


Impact of transitional on technical provisions — Basic own funds


Amount of the adjustment to the Basic own funds due to the application of the transitional deduction to technical provisions.
It shall be the difference between the basic own funds calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0020


Without transitional on interest rate — Basic own funds


Total amount of basic own funds calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0020


Impact of transitional on interest rate — Basic own funds


Amount of the adjustment to the basic own funds due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the basic own funds calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0020


Without volatility adjustment and without other transitional measures — Basic own funds


Total amount of basic own funds calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0020


Impact of volatility adjustment set to zero — Basic own funds


Amount of the adjustment to the Basic own funds due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the basic own funds considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the basic own funds considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0020


Without matching adjustment and without all the others — Basic own funds


Total amount of basic own funds calculated considering technical provisions without any LTG measure.




C0090/R0020


Impact of matching adjustment set to zero — Basic own funds


Amount of the adjustment to the basic own funds due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the basic own funds considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the basic own funds considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0020


Impact of all LTG measures and transitionals — Basic own funds


Amount of the adjustment to the basic own funds due to the application of the LTG measures and transitionals.




C0010/R0030


Amount with LTG measures and transitionals — Basic own funds — Excess of assets over liabilities


Total amount of excess of assets over liabilities calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0030


Without transitional on technical provisions — Basic own funds — Excess of assets over liabilities


Total amount of excess of assets over liabilities calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0030


Impact of transitional on technical provisions — Basic own funds — Excess of assets over liabilities


Amount of the adjustment to the excess of assets over liabilities due to the application of the transitional deduction to technical provisions.
It shall be the difference between the excess of assets over liabilities calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0030


Without transitional on interest rate — Basic own funds — Excess of assets over liabilities


Total amount of excess of assets over liabilities calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0030


Impact of transitional on interest rate — Basic own funds — Excess of assets over liabilities


Amount of the adjustment to the excess of assets over liabilities due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the excess of assets over liabilities calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0030


Without volatility adjustment and without other transitional measures — Basic own funds — Excess of assets over liabilities


Total amount of excess of assets over liabilities calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0030


Impact of volatility adjustment set to zero — Basic own funds — Excess of assets over liabilities


Amount of the adjustment to the excess of assets over liabilities due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the excess of assets over liabilities considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the excess of assets over liabilities considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0030


Without matching adjustment and without all the others — Basic own funds — Excess of assets over liabilities


Total amount of excess of assets over liabilities calculated considering Technical provisions without any LTG measure.




C0090/R0030


Impact of matching adjustment set to zero — Basic own funds — Excess of assets over liabilities


Amount of the adjustment to the excess of assets over liabilities due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the excess of assets over liabilities considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the excess of assets over liabilities considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0030


Impact of all LTG measures and transitionals — Basic own funds — Excess of assets over liabilities


Amount of the adjustment to the excess of assets over liabilities due to the application of the LTG measures and transitionals.




C0010/R0040


Amount with LTG measures and transitionals — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Total amount of restricted own funds due to ring–fencing calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0040


Without transitional on technical provisions — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Total amount of restricted own funds due to ring–fencing calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0040


Impact of transitional on technical provisions — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Amount of the adjustment to the restricted own funds due to ring–fencing due to the application of the transitional deduction to technical provisions.
It shall be the difference between the restricted own funds due to ring–fencing calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0040


Without transitional on interest rate — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Total amount of restricted own funds due to ring–fencing calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0040


Impact of transitional on interest rate — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Amount of the adjustment to the restricted own funds due to ring–fencing due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the restricted own funds due to ring–fencing calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0040


Without volatility adjustment and without other transitional measures — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Total amount of restricted own funds due to ring–fencing calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0040


Impact of volatility adjustment set to zero — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Amount of the adjustment to the restricted own funds due to ring–fencing due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the restricted own funds due to ring–fencing considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the restricted own funds due to ring–fencing considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0040


Without matching adjustment and without all the others — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Total amount of restricted own funds due to ring–fencing calculated considering technical provisions without any LTG measure.




C0090/R0040


Impact of matching adjustment set to zero — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Amount of the adjustment to the restricted own funds due to ring–fencing due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the restricted own funds due to ring–fencing considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the restricted own funds due to ring–fencing considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0040


Impact of all LTG measures and transitionals — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Amount of the adjustment to the restricted own funds due to ring–fencing due to the application of the LTG measures and transitionals.




C0010/R0050


Amount with LTG measures and transitionals — Eligible own funds to meet SCR


Total amount of eligible own funds to meet SCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0050


Without transitional on technical provisions — Eligible own funds to meet SCR


Total amount of eligible own funds to meet SCR calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0050


Impact of transitional on technical provisions — Eligible own funds to meet SCR


Amount of the adjustment to the eligible own funds to meet SCR due to the application of the transitional deduction to technical provisions.
It shall be the difference between the eligible own funds to meet SCR calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0050


Without transitional on interest rate — Eligible own funds to meet SCR


Total amount of eligible own funds to meet SCR calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0050


Impact of transitional on interest rate — Eligible own funds to meet SCR


Amount of the adjustment to the eligible own funds to meet SCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the eligible own funds to meet SCR calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0050


Without volatility adjustment and without other transitional measures — Eligible own funds to meet SCR


Total amount of eligible own funds to meet SCR calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0050


Impact of volatility adjustment set to zero — Eligible own funds to meet SCR


Amount of the adjustment to the eligible own funds to meet SCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the eligible own funds to meet SCR considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0050


Without matching adjustment and without all the others — Eligible own funds to meet SCR


Total amount of eligible own funds to meet SCR calculated considering technical provisions without any LTG measure.




C0090/R0050


Impact of matching adjustment set to zero — Eligible own funds to meet SCR


Amount of the adjustment to the eligible own funds to meet SCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the eligible own funds to meet SCR considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0050


Impact of all LTG measures and transitionals — Eligible own funds to meet SCR


Amount of the adjustment to the eligible own funds to meet SCR due to the application of the LTG measures and transitionals.




C0010/R0060


Amount with LTG measures and transitionals — Eligible own funds to meet SCR–Tier 1


Total amount of eligible own funds to meet SCR–Tier 1 calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0060


Without transitional on technical provisions — Eligible own funds to meet SCR–Tier 1


Total amount of eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0060


Impact of transitional on technical provisions — Eligible own funds to meet SCR–Tier 1


Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the application of the transitional deduction to technical provisions.
It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0060


Without transitional on interest rate — Eligible own funds to meet SCR–Tier 1


Total amount of eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0060


Impact of transitional on interest rate — Eligible own funds to meet SCR–Tier 1


Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0060


Without volatility adjustment and without other transitional measures — Eligible own funds to meet SCR–Tier 1


Total amount of eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0060


Impact of volatility adjustment set to zero — Eligible own funds to meet SCR–Tier 1


Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR–Tier 1 considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the eligible own funds to meet SCR–Tier 1 considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0060


Without matching adjustment and without all the others — Eligible own funds to meet SCR–Tier 1


Total amount of eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without any LTG measure.




C0090/R0060


Impact of matching adjustment set to zero — Eligible own funds to meet SCR–Tier 1


Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the eligible own funds to meet SCR–Tier 1 considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0060


Impact of all LTG measures and transitionals — Eligible own funds to meet SCR–Tier 1


Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the application of the LTG measures and transitionals.




C0010/R0070


Amount with LTG measures and transitionals — Eligible own funds to meet SCR–Tier 2


Total amount of eligible own funds to meet SCR–Tier 2 calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0070


Without transitional on technical provisions — Eligible own funds to meet SCR–Tier 2


Total amount of eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0070


Impact of transitional on technical provisions — Eligible own funds to meet SCR–Tier 2


Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the application of the transitional deduction to technical provisions.
It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0070


Without transitional on interest rate — Eligible own funds to meet SCR–Tier 2


Total amount of eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0070


Impact of transitional on interest rate — Eligible own funds to meet SCR–Tier 2


Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0070


Without volatility adjustment and without other transitional measures — Eligible own funds to meet SCR–Tier 2


Total amount of eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0070


Impact of volatility adjustment set to zero — Eligible own funds to meet SCR–Tier 2


Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR–Tier 2 considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the eligible own funds to meet SCR–Tier 2 considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0070


Without matching adjustment and without all the others — Eligible own funds to meet SCR–Tier 2


Total amount of eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without any LTG measure.




C0090/R0070


Impact of matching adjustment set to zero — Eligible own funds to meet SCR–Tier 2


Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the eligible own funds to meet SCR–Tier 2 considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0070


Impact of all LTG measures and transitionals — Eligible own funds to meet SCR–Tier 2


Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the application of the LTG measures and transitionals.




C0010/R0080


Amount with LTG measures and transitionals — Eligible own funds to meet SCR–Tier 3


Total amount of eligible own funds to meet SCR–Tier 3 calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0080


Without transitional on technical provisions — Eligible own funds to meet SCR–Tier 3


Total amount of eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0080


Impact of transitional on technical provisions — Eligible own funds to meet SCR–Tier 3


Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the application of the transitional deduction to technical provisions.
It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0080


Without transitional on interest rate — Eligible own funds to meet SCR–Tier 3


Total amount of eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0080


Impact of transitional on interest rate — Eligible own funds to meet SCR–Tier 3


Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0080


Without volatility adjustment and without other transitional measures — Eligible own funds to meet SCR–Tier 3


Total amount of eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0080


Impact of volatility adjustment set to zero — Eligible own funds to meet SCR–Tier 3


Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR–Tier 3 considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the eligible own funds to meet SCR–Tier 3 considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0080


Without matching adjustment and without all the others — Eligible own funds to meet SCR–Tier 3


Total amount of eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without any LTG measure.




C0090/R0080


Impact of matching adjustment set to zero — Eligible own funds to meet SCR–Tier 3


Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the eligible own funds to meet SCR–Tier 3 considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0080


Impact of all LTG measures and transitionals — Eligible own funds to meet SCR–Tier 3


Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the application of the LTG measures and transitionals.




C0010/R0090


Amount with LTG measures and transitionals — SCR


Total amount of SCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures




C0020/R0090


Without transitional on technical provisions –SCR


Total amount of SCR calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0090


Impact of transitional on technical provisions — SCR


Amount of the adjustment to the SCR due to the application of the transitional deduction to technical provisions.
It shall be the difference between the SCR calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0090


Without transitional on interest rate — SCR


Total amount of SCR calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0090


Impact of transitional on interest rate — SCR


Amount of the adjustment to the SCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the SCR calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0090


Without volatility adjustment and without other transitional measures — SCR


Total amount of SCR calculated considering Technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0090


Impact of volatility adjustment set to zero — SCR


Amount of the adjustment to the SCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the SCR considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the SCR considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0090


Without matching adjustment and without all the others — SCR


Total amount of SCR calculated considering Technical provisions without any LTG measure.




C0090/R0090


Impact of matching adjustment set to zero — SCR


Amount of the adjustment to the SCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the SCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the SCR considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0090


Impact of all LTG measures and transitionals –SCR


Amount of the adjustment to the SCR due to the application of the LTG measures and transitionals.




C0010/R0100


Amount with LTG measures and transitionals — Eligible own funds to meet MCR


Total amount of eligible own funds to meet MCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0100


Without transitional on technical provisions — Eligible own funds to meet MCR


Total amount of eligible own funds to meet MCR calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0100


Impact of transitional on technical provisions — Eligible own funds to meet MCR


Amount of the adjustment to the eligible own funds to meet MCR due to the application of the transitional deduction to technical provisions.
It shall be the difference between the eligible own funds to meet MCR calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0100


Without transitional on interest rate — Eligible own funds to meet MCR


Total amount of eligible own funds to meet MCR calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0100


Impact of transitional on interest rate — Eligible own funds to meet MCR


Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the eligible own funds to meet MCR calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0100


Without volatility adjustment and without other transitional measures — Eligible own funds to meet MCR


Total amount of Eligible own funds to meet MCR calculated considering Technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0100


Impact of volatility adjustment set to zero — Eligible own funds to meet MCR


Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the eligible own funds to meet MCR considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the eligible own funds to meet MCR considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0100


Without matching adjustment and without all the others — Eligible own funds to meet MCR


Total amount of Eligible own funds to meet MCR calculated considering Technical provisions without any LTG measure.




C0090/R0100


Impact of matching adjustment set to zero — Eligible own funds to meet MCR


Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the eligible own funds to meet MCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the eligible own funds to meet MCR considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0100


Impact of all LTG measures and transitionals — Eligible own funds to meet MCR


Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the LTG measures and transitionals.




C0010/R0110


Amount with LTG measures and transitionals — Minimum Capital Requirement


Total amount of MCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0110


Without transitional on technical provisions — Minimum Capital Requirement


Total amount of MCR calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0110


Impact of transitional on technical provisions — Minimum Capital Requirement


Amount of the adjustment to the MCR due to the application of the transitional deduction to technical provisions.
It shall be the difference between the MCR calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0110


Without transitional on interest rate — Minimum Capital Requirement


Total amount of MCR calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0110


Impact of transitional on interest rate — Minimum Capital Requirement


Amount of the adjustment to the MCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the MCR calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0110


Without volatility adjustment and without other transitional measures — Minimum Capital Requirement


Total amount of MCR calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0110


Impact of volatility adjustment set to zero — Minimum Capital Requirement


Amount of the adjustment to the MCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the MCR considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the MCR considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0110


Without matching adjustment and without all the others — MCR


Total amount of MCR calculated considering technical provisions without any LTG measure.




C0090/R0110


Impact of matching adjustment set to zero — Minimum Capital Requirement


Amount of the adjustment to the MCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the MCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the MCR considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0110


Impact of all LTG measures and transitionals — Minimum Capital Requirement


Amount of the adjustment to the MCR due to the application of the LTG measures and transitionals.





S.22.02 — Projection of future cash flows (Best Estimate — Matching portfolios)


General comments:

This section relates to annual submission of information for individual entities.
This template shall be reported by each matching portfolio approved by the supervisory authority.







 


ITEM


INSTRUCTIONS




Z0010


Matching portfolio


Indicate the number which is attributed by the undertaking, corresponding to the unique number assigned to each matching portfolio.
This number shall be consistent over time and shall be used to identify the matching portfolio number in other templates.




C0020/R0010 to R0450


Projection of future cash–flows at the end of the reporting period — Longevity, mortality and revision obligations cash outflows


Future cash out–flows related to the longevity, mortality and revision benefits of insurance and reinsurance obligations for each matching portfolio and split by year of due payment of the cash flow, counting the periods of 12 months from the date of reference of the reporting.




C0030/R0010 to R0450


Projection of future cash–flows at the end of the reporting period — Expenses cash outflows


Future cash out–flows related to the expenses of insurance and reinsurance obligations for each matching portfolio and split by year of due payment of the cash flow, counting the periods of 12 months from the date of reference of the reporting.




C0040/R0010 to R0450


Projection of future cash–flows at the end of the reporting period — De–risked Assets cash–flows


Cash flows (out–flows and in–flows) of assets linked to each matching portfolio and split by year of due payment or receipt of the cash flow. These flows shall be appropriately corrected to take into account the probability of default or the portion of the long term average of the spread over the risk–free interest rate as set out in Article 53 of Delegated Regulation (EU) 2015/35.




C0050/R0010 to R0450


Mismatch during reporting period — Positive undiscounted mismatch (inflows > outflows)


If the frequency is lower than yearly then report the sum of the positive undiscounted mismatches (inflows > outflows) through the year of each row.
Positive mismatches for some periods shall not be netted off of negative mismatches.




C0060/R0010 to R0450


Mismatch during reporting period — Negative undiscounted mismatch (inflows < outflows)


If the frequency is lower than yearly then report the sum of the deficit undiscounted mismatches (inflows < outflows) through the year of each row.
Negative mismatches for some periods shall not be netted off of positive mismatches.





S.22.03 –Information on the matching adjustment calculation


General comments:

This section relates to annual submission of information for individual entities.
This template shall be reported by each matching portfolio approved by the supervisory authority.







 


ITEM


INSTRUCTIONS




Z0010


Matching portfolio


Indicate the number which is attributed by the undertaking, corresponding to the unique number assigned to each matching portfolio.
This number has to be consistent over time and shall be used to identify the matching portfolio number in other templates.





Overall calculation of the matching adjustment






C0010/R0010


Annual effective rate applied to the CF of the obligations


The annual effective rate, calculated as the single discount rate that, where applied to the cash flows (‘CF’) of the portfolio of insurance or reinsurance obligations, results in a value that is equal to the value in accordance with Article 75 of Directive 2009/138/EC of the portfolio of assigned assets.




C0010/R0020


Annual effective rate of the best estimate


The annual effective rate, calculated as the single discount rate that, where applied to the cash flows of the portfolio of insurance or reinsurance obligations, results in a value that is equal to the value of the best estimate of the portfolio of insurance or reinsurance obligations where the time value of money is taken into account using the basic risk–free interest rate term structure.




C0010/R0030


Probability of default used to de–risk assets cash flows


The probability of default corresponds to the amount expressed as a financial percentage (same format as for rows R0010 and R0020) used to adjust the assets cash flows of the assigned portfolio of assets pursuant to Article 53 of Delegated Regulation (EU) 2015/35.
‘De–risked assets cash flows’ means ‘expected assets cash–flows’ as referred to in Article 53 of Delegated Regulation (EU) 2015/35.
This amount shall not include the increase reported in row R0050.




C0010/R0040


Portion of the fundamental spread not reflected when de–risking assets cash flows


Portion of the fundamental spread that has not been reflected in the adjustment to the cash–flows of the assigned portfolio of assets as set out in Article 53 of Delegated Regulation (EU) 2015/35.
This amount shall be expressed as a financial percentage (same format as rows R0010 and R0020). This amount shall not include the increase reported in row R0050.




C0010/R0050


Increase of fundamental spread for sub investment grade assets


Increase of the fundamental spread for sub–investment grade assets expressed as a financial percentage (same format as rows R0010, R0020 and R0120). The increase of the probability of default for sub investment grade assets shall be considered in the de–risking of cash flows.




C0010/R0060


Matching adjustment to the risk free rate


Matching adjustment to the risk free rate for the reported portfolio, reported as a decimal.





Eligibility criteria using SCR mortality stress






C0010/R0070


Mortality risk stress for the purpose of the matching adjustment


Increase of the gross best estimate calculated with the basic risk free rate following a mortality risk stress compared to the gross best estimate calculated with the basic risk rate, as set out in Article 77b (1–f) of Directive 2009/138/EC and Article 52 of Delegated Regulation (EU) 2015/35.





Portfolio






C0010/R0080


Market value of the assets of the portfolio


Solvency II value of the assets of the portfolio.




C0010/R0090


Market value of assets linked to inflation


Solvency II value of the assets with return linked to inflation (Article 77b (1) of Directive 2009/138/EC).




C0010/R0100


Best estimate linked to inflation


Amount of best estimate of cash flows of the insurance or reinsurance obligations that depend on inflation.




C0010/R0110


Market value assets where third party can change the cash flows


Value of the assets where third party can change the cash flows (Article 77b (1) of Directive 2009/138/EC).




C0010/R0120


Return on assets — portfolio assets


Identify the de–risked Internal Rate of Return (‘IRR’) of the assets linked to any matching adjustment portfolio measured as the discount rate at which the present value of the cash outflows of an asset equals the present value of its de–risked cash inflows.




C0010/R0130


Market value of surrendered contracts


Value of the best estimate of the insurance and reinsurance obligations stemming from contracts underlying each matching adjustment portfolio which have been surrendered during the reporting period.




C0010/R0140


Number of surrender options exercised


Number of surrender options exercised during the reporting period related to insurance and reinsurance obligations of each matching portfolio.




C0010/R0150


Market value of assets covering surrendered contracts


Value of the assets, valued in accordance with Article 75 of the Directive 2009/138/EC, covering the insurance and reinsurance obligations surrendered at the time the surrender options were exercised.




C0010/R0160


Amount paid to policyholders


Value of the amount paid to policyholders according to their surrender rights.
This amount differs from row R0130 and R0150 where the surrender clause of the contract does not give the policyholder the right to receive the full amount in those rows.





Liabilities






C0010/R0170


Duration


Measure equivalent to Macaulay duration for liabilities considering all cash flows of insurance or reinsurance obligations arising from portfolios where the matching adjustment has been used.





S.22.04 — Information on the transitional on interest rates calculation


General comments:

This section relates to annual submission of information for individual entities.
This template shall be reported by currency for which the transitional adjustment to the relevant risk-free interest rate term structure is applied. When filling C0020 only the guaranteed Best Estimate of obligations stemming from products providing a guaranteed rate shall be considered. The Future Discretionary Benefits shall not be considered.
The assessment to distinguish between the Solvency I interest rate intervals might be done by Homogeneous Risk Groups (HRG).







 


ITEM


INSTRUCTIONS





Overall calculation of the transitional adjustment






Z0010


Currency


Identify the ISO 4217 alphabetic code of each of the currency for which the transitional adjustment to the relevant risk-free interest rate term structure is applied.




C0010/R0010


Solvency I interest rate


The interest rate (as a decimal) as determined by the insurance or reinsurance undertaking in accordance with the laws, regulations and administrative provisions which are adopted pursuant to Article 20 of Directive 2002/83/EC at the last date of the application of that Directive.




C0010/R0020


Annual effective rate


The annual effective rate, calculated as the single discount rate that, where applied to the cash flows of the portfolio of admissible insurance and reinsurance obligations, results in a value that is equal to the value of the best estimate of the portfolio of admissible insurance and reinsurance obligations where the time value of money is taken into account using the relevant risk–free interest rate term structure referred to in Article 77(2) of Directive 2009/138/EC.




C0010/R0030


Portion of the difference applied at the reporting date


Percentage (as a decimal) of the difference between the Solvency I interest rate (R0010) and the Annual effective rate (R0020) (e.g. 1,00 at the beginning of the transitional period and 0,00 at the end).




C0010/R0040


Adjustment to risk free rate


Transitional adjustment to the risk free rate expressed as a percentage (as a decimal).





Solvency I interest rate






C0020/R0100


Best estimate — Up to 0.5 per cent


Value of the best estimate of the insurance and reinsurance obligations for which the interest rate as determined by the insurance or reinsurance undertaking in accordance with the laws, regulations and administrative provisions which are adopted pursuant to Article 20 of Directive 2002/83/EC at the last date of the application of that Directive was up to 0,5 % (inclusive).
Only the guaranteed Best Estimate of obligations stemming from products providing a guaranteed rate shall be considered. The Future Discretionary Benefits shall not be considered.




C0020/R0110 to R0200


Best estimate — Best estimate


Value of the best estimate of the insurance and reinsurance obligations for which the interest rate as determined by the insurance or reinsurance undertaking in accordance with the laws, regulations and administrative provisions which are adopted pursuant to Article 20 of Directive 2002/83/EC at the last date of the application of that Directive was in the correspondent interval.
The lower reference is exclusive and the higher reference is inclusive.
Only the guaranteed Best Estimate of obligations stemming from products providing a guaranteed rate shall be considered. The Future Discretionary Benefits shall not be considered.




C0020/R0210


Best estimate — Above 8.0 per cent


Value of the best estimate of the insurance and reinsurance obligations for which the interest rate as determined by the insurance or reinsurance undertaking in accordance with the laws, regulations and administrative provisions which are adopted pursuant to Article 20 of Directive 2002/83/EC at the last date of the application of that Directive was above 8,0 % (exclusive).
Only the guaranteed Best Estimate of obligations stemming from products providing a guaranteed rate shall be considered. The Future Discretionary Benefits shall not be considered.




C0030/R0100


Average duration of insurance and reinsurance obligations — Up to 0.5 per cent


Residual Macaulay duration of the insurance and reinsurance obligations for which the interest rate as determined by the insurance or reinsurance undertaking in accordance with the laws, regulations and administrative provisions which are adopted pursuant to Article 20 of Directive 2002/83/EC at the last date of the application of that Directive was up to 0,5 % (inclusive).




C0030/R0110 to R0200


Average duration of insurance and reinsurance obligations — Average duration of insurance and reinsurance obligations


Residual Macaulay duration of the insurance and reinsurance obligations for which the interest rate as determined by the insurance or reinsurance undertaking in accordance with the laws, regulations and administrative provisions which are adopted pursuant to Article 20 of Directive 2002/83/EC at the last date of the application of that Directive was in the correspondent interval.
The lower reference is exclusive and the higher reference is inclusive.




C0030/R0210


Average duration of insurance and reinsurance obligations — Above 8.0 per cent


Residual Macaulay duration of the insurance and reinsurance obligations for which the interest rate as determined by the insurance or reinsurance undertaking in accordance with the laws, regulations and administrative provisions which are adopted pursuant to Article 20 of Directive 2002/83/EC at the last date of the application of that Directive was above 8,0 % (exclusive).





S.22.05 — Overall calculation of the transitional on technical provisions


General comments:

This section relates to annual submission of information for individual entities.







 


ITEM


INSTRUCTIONS




C0010/R0010


Day 1 Solvency II technical provisions


Amount of technical provisions, subject to transitional deduction to technical provisions, after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles, calculated in accordance with Article 76 of Directive 2009/138/EC at the first date of the application of the Directive 2009/138/EC. This calculation shall consider all insurance and reinsurance obligations existing at the first date of application of the Directive 2009/138/EC.
If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations subject to the transitional and that still exist at the reporting date valued at the reporting date (Solvency II value reducing the contracts not existing anymore).




C0010/R0020


Technical provisions subject to transitional measure on technical provisions — TP calculated as a whole


Amount of the technical provisions calculated as a whole, subject to transitional deduction to technical provisions, after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles, calculated in accordance with Article 76 of Directive 2009/138/EC at the reporting date, before the application of the transitional.
If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations subject to the transitional and that still exist at the reporting date valued at the reporting date (Solvency II value reducing the contracts not existing anymore).




C0010/R0030


Technical provisions subject to technical provisions transitional — Best estimate


Amount of the best estimate, subject to transitional deduction to technical provisions, after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles, calculated in accordance with Article 76 of Directive 2009/138/EC at the reporting date, before the application of the transitional.
If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations subject to the transitional and that still exist at the reporting date valued at the reporting date (Solvency II value minus contracts not existing anymore).




C0010/R0040


Technical provisions subject to technical provisions transitional — Risk margin


Amount of the Risk margin, subject to transitional deduction to technical provisions, after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles, calculated in accordance with Article 76 of Directive 2009/138/EC at the reporting date, before the application of the transitional.
If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations subject to the transitional and that still exist at the reporting date valued at the reporting date (Solvency II value minus contracts not existing anymore).




C0010/R0050


Solvency I technical provisions


Amount of technical provisions at the reporting date, subject to transitional deduction to technical provisions, after deduction of the amounts recoverable from reinsurance contracts calculated in accordance with the laws, regulations and administrative provisions which are adopted pursuant to Article 15 of Directive 73/239/EEC, Article 20 of Directive 2002/83/EC and Article 32 of Directive 2005/68/EC on the day before those Directives are repealed pursuant to Article 310 of Directive 2009/138/EC.
If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations existing at the reporting date valued at the reporting date.




C0010/R0060


Portion of the difference adjusted


Percentage (in decimals) of the portion of the difference adjusted.
The maximum portion deductible shall decrease linearly at the end of each year from 1 during the year starting from 1 January 2016 to 0 on 1 January 2032.




C0010/R0070


Limitation applied in accordance to Article 308d(4)


Amount of the limitation applied in accordance to Article 308d (4) of the Directive 2009/138/EC, if applicable.
If not applicable it shall be reported as ‘0’.




C0010/R0080


Technical provision after transitional on technical provisions


Amount of technical provisions, subject to transitional deduction to technical provisions, after transitional deduction to technical provisions.





S.22.06 — Best estimate subject to volatility adjustment by country and currency


General comments:

This section relates to annual submission of information for individual entities.
This template shall only be reported by insurance and reinsurance undertakings that apply volatility adjustment in accordance with Article 77d of the Directive 2009/138/EC.
This template shall reflect the gross best estimate of insurance and reinsurance life obligations subject to volatility adjustment split by currency of the obligations and by country in which the contract was entered into. The best estimate reported shall take into account the volatility adjustment. The best estimate subject to any matching adjustment shall not be reported in this template.
Information shall be reported in relation to material obligations in countries and currencies for which a currency volatility adjustment, and a country increase if applicable, is applied until 90 % of the total best estimate subject to volatility adjustment is reported.







 


ITEM


INSTRUCTIONS




Z0010


Line of Business


Identify if the information is being reported in relation to life or non-life activity. The following close list shall be used:






 


1 — Life and health SLT










 


2 — Non–life and health other than that pursued on a similar basis to that of life insurance








C0010/R0010


By currency


Report the ISO 4217 alphabetic code of each currency reported.





Best estimate subject to country and currency volatility adjustment — Total and home country by currency






C0030/R0020


Total value of Best Estimate subject to volatility adjustment (for all currencies)/Total value of all countries


Total value, for all currencies and all countries, of the best estimate of the insurance and reinsurance obligations subject to volatility adjustment.




C0040/R0020


Part of the Best Estimate subject to volatility adjustment written in the reporting currency/Total value of all countries


Total value for all countries, of the best estimate of the insurance and reinsurance obligations subject to volatility adjustment for the reporting currency.




C0050/R0020


Part of the Best Estimate subject to volatility adjustment written in currencies/Total value of all countries


Total value for all countries of the best estimate of the insurance and reinsurance obligations subject to volatility adjustment split by currency.




C0030/R0030


Total value of Best Estimate subject to volatility adjustment (for all currencies)/Home country


Total value, for all currencies for the home country, of the best estimate of the insurance and reinsurance obligations subject to volatility adjustment.




C0040/R0030


Part of the Best Estimate subject to volatility adjustment written in the reporting currency/Home country


Total value for the home country, of the best estimate of the insurance and reinsurance obligations subject to volatility adjustment for the reporting currency.




C0050/R0030


Part of the Best Estimate subject to volatility adjustment written in currencies/Home country


Value of the best estimate of the insurance and reinsurance obligations subject to volatility adjustment split by currency for the home country.





Best estimate subject to country and currency volatility adjustment — By country and currency






C0020/R0040


Countries


Report the ISO 3166–1 alpha–2 code of each country reported.




C0030/R0040


Total value of Best Estimate subject to volatility adjustment (for all currencies) — by country


Total value, for all currencies by country, of the best estimate of the insurance and reinsurance obligations subject to volatility adjustment.




C0040/R0040


Part of the Best Estimate subject to volatility adjustment written in the reporting currency — by country


Value of the best estimate of the insurance and reinsurance obligations subject to volatility adjustment for the reporting currency split by country.




C0050/R0040


Part of the Best Estimate subject to volatility adjustment written in currencies — by country


Value of the best estimate of the insurance and reinsurance obligations subject to volatility adjustment split by currency and by country.





S.23.01 — Own Funds


General comments:

This section relates to opening, quarterly and annual submission for individual entities.







 


ITEM


INSTRUCTIONS





Basic own funds before deduction for participations in other financial sector as foreseen in Article 68 of Delegated Regulation (EU) 2015/35






R0010/C0010


Ordinary share capital (gross of own shares) — total


This is the total ordinary share capital, both held directly and indirectly (before deduction of own shares). This is the total ordinary share capital of the undertaking that fully satisfies the criteria for Tier 1 or Tier 2 items. Any ordinary share capital that does not fully satisfy the criteria shall be treated as preference shares capital and classified accordingly notwithstanding their description or designation.




R0010/C0020


Ordinary share capital (gross of own shares) — tier 1 unrestricted


This is the amount of paid up ordinary share capital that meets unrestricted Tier 1 criteria.




R0010/C0040


Ordinary share capital (gross of own shares) — tier 2


This is the amount of called up ordinary share capital that meets the criteria for Tier 2.




R0030/C0010


Share premium account related to ordinary share capital — total


The total share premium account related to ordinary share capital of the undertaking that fully satisfies the criteria for Tier 1 or Tier 2 items.




R0030/C0020


Share premium account related to ordinary share capital — tier 1 unrestricted


This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 1 unrestricted because it relates to ordinary share capital treated as unrestricted Tier 1.




R0030/C0040


Share premium account related to ordinary share capital — tier 2


This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 2 because it relates to ordinary share capital treated as Tier 2.




R0040/C0010


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — total


The initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that fully meets the criteria for Tier 1 or Tier 2 items.




R0040/C0020


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — tier 1 unrestricted


This is the amount of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meets the criteria for Tier 1 unrestricted.




R0040/C0040


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — tier 2


This is the amount of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meets Tier 2 criteria.




R0050/C0010


Subordinated mutual member accounts — total


This is the total amount of subordinated mutual member accounts that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.




R0050/C0030


Subordinated mutual member accounts — tier 1 restricted


This is the amount of subordinated mutual member accounts that meet the criteria for Tier 1 restricted.




R0050/C0040


Subordinated mutual member accounts — tier 2


This is the amount of subordinated mutual member accounts that meet the criteria for Tier 2.




R0050/C0050


Subordinated mutual member accounts — tier 3


This is the amount of subordinated mutual member accounts that meet the criteria for Tier 3.




R0070/C0010


Surplus funds — total


This is the total amount of surplus funds that fall under Article 91 (2) of the Directive 2009/138/EC.




R0070/C0020


Surplus funds — tier 1 unrestricted


These are the surplus funds that fall under Article 91 (2) of the Directive 2009/138/EC and that meet the criteria for Tier 1, unrestricted items.




R0090/C0010


Preference shares — total


This is the total amount of preference shares issued by the undertaking that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.




R0090/C0030


Preference shares — tier 1 restricted


This is the amount of the preference shares issued by the undertaking that meet the criteria for Tier 1 restricted.




R0090/C0040


Preference shares — tier 2


This is the amount of the preference shares issued by the undertaking that meet the criteria for Tier 2.




R0090/C0050


Preference shares — tier 3


This is the amount of the preference shares issued by the undertaking that meet the criteria for Tier 3.




R0110/C0010


Share premium account related to preference shares — total


The total share premium account related to preference shares capital of the undertaking that fully satisfies the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.




R0110/C0030


Share premium account related to preference shares — tier 1 restricted


This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 1 restricted items because it relates to preference shares treated as Tier 1 restricted items.




R0110/C0040


Share premium account related to preference shares — tier 2


This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 2 because it relates to preference shares treated as Tier 2.




R0110/C0050


Share premium account related to preference shares — tier 3


This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 3 because it relates to preference shares treated as Tier 3.




R0130/C0010


Reconciliation reserve — total


The total reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation according to Article 75 of Directive 2009/138/EC.




R0130/C0020


Reconciliation reserve — tier 1 unrestricted


The reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation according to Directive 2009/138/EC.




R0140/C0010


Subordinated liabilities — total


This is the total amount of subordinated liabilities issued by the undertaking.




R0140/C0030


Subordinated liabilities — tier 1 restricted


This is the amount of subordinated liabilities issued by the undertaking that meet the criteria for Tier 1 restricted items.




R0140/C0040


Subordinated liabilities — tier 2


This is the amount of subordinated liabilities issued by the undertaking that meet the criteria for Tier 2.




R0140/C0050


Subordinated liabilities — tier 3


This is the amount of subordinated liabilities issued by the undertaking that meet the criteria for Tier 3.




R0160/C0010


An amount equal to the value of net deferred tax assets — total


This is the total amount of net deferred tax assets of the undertaking.




R0160/C0050


An amount equal to the value of net deferred tax assets — tier 3


This is the amount of net deferred tax assets of the undertaking that meet the tier 3 classification criteria.




R0180/C0010


Other own fund items approved by the supervisory authority as basic own funds not specified above


This is the total of basic own fund items not identified above and that received supervisory approval.




R0180/C0020


Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 1 unrestricted


This is the amount of basic own fund items not identified above that meet Tier 1 unrestricted criteria and that received supervisory approval.




R0180/C0030


Other own fund items approved by the supervisory authority as basic own funds not specified above — Tier 1 restricted


This is the amount of basic own fund items not identified above which meet the criteria for Tier 1, restricted items and that received supervisory approval.




R0180/C0040


Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 2


This is the amount of basic own fund items not identified above that meet the criteria for Tier 2 and that received supervisory approval.




R0180/C0050


Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 3


This is the amount of basic own fund items not identified above that meet the criteria for Tier 3 and that received supervisory approval.





Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds






R0220/C0010


Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds — total


This is the total amount of own fund items from financial statements that are not represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds.
These own fund items are either:






i)


items that appear in the lists of own fund items, but fail to meet the classification criteria or the transitional provisions; or










ii)


items intended to perform the role of own funds that are not on the list of own fund items and have not been approved by the supervisory authority, and do not appear on the balance sheet as liabilities.




Subordinated liabilities which do not count as basic own funds shall not be reported here, but on the balance sheet (template S.02.01) as subordinated liabilities that do not count as basic own funds.





Deductions






R0230/C0010


Deduction for participations in financial and credit institutions — total


This is the total deduction for participations in financial and credit institutions in accordance with Article 68 of Delegated Regulation (EU) 2015/35.




R0230/C0020


Deduction for participations in financial and credit institutions — tier 1 unrestricted


This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 1 unrestricted in accordance with Article 68 of Delegated Regulation (EU) 2015/35.




R0230/C0030


Deduction for participations in financial and credit institutions — tier 1 restricted


This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 1 restricted in accordance with Article 68 of Delegated Regulation (EU) 2015/35.




R0230/C0040


Deduction for participations in financial and credit institutions — tier 2


This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 2 in accordance with Article 68 of Delegated Regulation (EU) 2015/35.





Total basic own funds after deductions






R0290/C0010


Total basic own funds after deductions


This is the total amount of basic own fund items after deductions.




R0290/C0020


Total basic own funds after deductions — tier 1 unrestricted


This is the amount of basic own fund items after deductions that meet the criteria for Tier 1 unrestricted items.




R0290/C0030


Total basic own funds after deductions — tier 1 restricted


This is the amount of basic own fund items after adjustments that meet the criteria for Tier 1 restricted items.




R0290/C0040


Total basic own funds after deductions — tier 2


This is the amount of basic own fund items after adjustments that meet the criteria for Tier 2.




R0290/C0050


Total basic own funds after deductions — tier 3


This is the amount of basic own fund items after adjustments that meet the criteria for Tier 3.





Ancillary own funds






R0300/C0010


Unpaid and uncalled ordinary share capital callable on demand — total


This is the total amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand.




R0300/C0040


Unpaid and uncalled ordinary share capital callable on demand — tier 2


This is the amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand that meet the criteria for Tier 2.




R0310/C0010


Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand–total


This is the total amount of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand.




R0310/C0040


Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings, callable on demand — tier 2


This is the amount of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand that meet the criteria for Tier 2.




R0320/C0010


Unpaid and uncalled preference shares callable on demand — total


This is the total amount of preference shares that have not been called up or paid up but that are callable on demand.




R0320/C0040


Unpaid and uncalled preference shares callable on demand — tier 2


This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 2.




R0320/C0050


Unpaid and uncalled preference shares callable on demand — tier 3


This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 3




R0330/C0010


A legally binding commitment to subscribe and pay for subordinated liabilities on demand — total


This is the total amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand.




R0330/C0040


A legally binding commitment to subscribe and pay for subordinated liabilities on demand — tier 2


This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 2.




R0330/C0050


A legally binding commitment to subscribe and pay for subordinated liabilities on demand — tier 3


This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 3.




R0340/C0010


Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC– total


This is the total amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.




R0340/C0040


Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC– tier 2


This is the amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC that meet the criteria for Tier 2.




R0350/C0010


Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC– total


This is the total amount of letters of credit and guarantees that satisfy criteria for Tier 2 or Tier 3, other than those that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.




R0350/C0040


Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC — tier 2


This is the amount of letters of credit and guarantees that meet the criteria for Tier 2, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.




R0350/C0050


Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC– tier 3


This is the amount of letters of credit and guarantees that meet the criteria for Tier 3, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.




R0360/C0010


Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC– total


This is the total amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months.




R0360/C0040


Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 2


This is the amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months.




R0370/C0010


Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC


This is the total amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions, within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Directive 2009/138/EC.




R0370/C0040


Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 2


This is the amount of any future claims which mutual or mutual–type associations of with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Directive 2009/138/EC that meet the criteria for Tier 2.




R0370/C0050


Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 3


This is the amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Framework Directive 2009/138/EC that meet the criteria for Tier 3.




R0390/C0010


Other ancillary own funds — total


This is the total amount of other ancillary own funds.




R0390/C0040


Other ancillary own funds — tier 2


This is the amount of other ancillary own funds that meet criteria for Tier 2.




R0390/C0050


Other ancillary own funds — tier 3


This is the amount of other ancillary own funds that meet criteria for Tier 3.




R0400/C0010


Total ancillary own funds


This is the total amount of ancillary own fund items.




R0400/C0040


Total ancillary own funds tier 2


This is the amount of ancillary own fund items that meet the criteria for Tier 2.




R0400/C0050


Total ancillary own funds — tier 3


This is the amount of ancillary own fund items that meet the criteria for Tier 3.





Available and eligible own funds






R0500/C0010


Total available own funds to meet the SCR


This is the sum of all basic own fund items and ancillary own fund items that meet the tier 1, tier 2 and tier 3 criteria and that are therefore available to meet the SCR.




R0500/C0020


Total available own funds to meet the SCR — tier 1 unrestricted


This the sum of all basic own fund items that meet the criteria to be included in Tier 1 unrestricted items and that are therefore available to meet the SCR.




R0500/C0030


Total available own funds to meet the SCR — tier 1 restricted


This the sum of all basic own fund items that meet the criteria to be included in Tier 1 restricted items and that are therefore available to meet the SCR.




R0500/C0040


Total available own funds to meet the SCR — tier 2


This is the sum of all basic own fund items, after adjustments, and ancillary own fund items that meet the criteria to be included in Tier 2 and that are therefore available to meet the SCR.




R0500/C0050


Total available own funds to meet the SCR — tier 3


This is the sum of all basic own fund items, after adjustments, and ancillary own fund items that meet the criteria to be included in Tier 3 and that are therefore available to meet the SCR.




R0510/C0010


Total available own funds to meet the MCR


This is the sum of all basic own fund items, after adjustments, that meet the tier 1 and tier 2 criteria and that are therefore available to meet the MCR.




R0510/C0020


Total available own funds to meet the MCR — tier 1 unrestricted


This is the sum of all basic own fund items, after adjustments, that meet the criteria to be included in Tier 1 unrestricted items and that are therefore available to meet the MCR.




R0510/C0030


Total available own funds to meet the MCR — tier 1 restricted


This is the sum of all basic own fund items, after adjustments, that meet the criteria to be included in Tier 1 restricted items and that are therefore available to meet the MCR.




R0510/C0040


Total available own funds to meet the MCR — tier 2


This is the sum of all basic own fund items, after adjustments, that meet the criteria to be included in Tier 2 and that are therefore available to meet the MCR.




R0540/C0010


Total eligible own funds to meet the SCR


This is the total amount of available own funds that are eligible to cover the SCR.




R0540/C0020


Total eligible own funds to meet the SCR — tier 1 unrestricted


This is the amount of unrestricted Tier 1 own fund items that are eligible to meet the SCR.




R0540/C0030


Total eligible own funds to meet the SCR — tier 1 restricted


This is the amount of restricted Tier 1 own fund items that are eligible to meet the SCR.




R0540/C0040


Total eligible own funds to meet the SCR — tier 2


This is the amount of Tier 2 own fund items that are eligible to meet the SCR.




R0540/C0050


Total eligible own funds to meet the SCR — tier 3


This is the amount of Tier 3 own fund items that are eligible to meet the SCR.




R0550/C0010


Total eligible own funds to meet the MCR


This is the total amount of own fund items that are eligible to meet the MCR.




R0550/C0020


Total eligible own funds to meet the MCR — tier 1 unrestricted


This is the amount of unrestricted Tier 1 own fund items that are eligible to meet the MCR.




R0550/C0030


Total eligible own funds to meet the MCR — tier 1 restricted


This is the amount of restricted Tier 1 own fund items that are eligible to meet the MCR.




R0550/C0040


Total eligible own funds to meet the MCR — tier 2


This is the amount of Tier 2 basic own fund items that are eligible to meet the MCR.




R0580/C0010


SCR


This is the total SCR of the undertaking as a whole and shall correspond to the SCR reported on the relevant SCR template.
For quarterly reporting this is the latest SCR to be calculated and reported in accordance with Articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the SCR has been recalculated (e.g. due to a change in risk profile), including capital add on.




R0600/C0010


MCR


This is the MCR of the undertaking and shall correspond to the total MCR reported in the relevant MCR template.




R0620/C0010


Ratio of eligible own funds to SCR


This is the solvency ratio calculated as the total eligible own funds to meet the SCR divided by the SCR amount.




R0640/C0010


Ratio of eligible own funds to MCR


This is the MCR ratio calculated as the total of eligible own funds to meet the MCR divided by the MCR amount.





Reconciliation Reserve






R0700/C0060


Excess of assets over liabilities


This is the excess of assets over liabilities as reported in the Solvency 2 balance sheet.




R0710/C0060


Own shares (held directly and indirectly)


This is the amount of own shares held by the undertaking, both directly and indirectly.




R0720/C0060


Foreseeable dividends, distributions and charges


These are the dividends, distributions and charges foreseeable by the undertaking.




R0730/C0060


Other basic own fund items


These are the basic own fund items included in points (a)(i) to (v) of Article 69, Article 72(a) and Article 76(a), as well as those basic own fund items approved by the supervisory authority in accordance with Article 79 of the Delegated Regulation (EU) 2015/35.




R0740/C0060


Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds


This is the total amount of the adjustment to the reconciliation reserve due to the existence of restricted own fund items in respect of ring–fenced funds and matching portfolios.




R0760/C0060


Reconciliation reserve — total


This the reconciliation reserve of the undertaking, before deduction for participations in other financial sector as foreseen in Article 68 of Delegated Regulation (EU) 2015/35.




R0770/C0060


Expected profits included in future premiums (EPIFP) — Life business


The reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (‘EPIFP’). This cell represents that amount for the life business of the undertaking.




R0780/C0060


Expected profits included in future premiums (EPIFP) — Non– life business


The reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount for the non–life business of the undertaking.




R0790/C0060


Total Expected profits included in future premiums (EPIFP)


This is the total amount calculated as expected profits included in future premiums.





S.23.02 — Detailed information by tiers on own funds


General comments:

This section relates to annual submission for individual entities.







 


ITEM


INSTRUCTIONS




R0010/C0010


Ordinary share capital –Paid in — total


This is the total of paid in ordinary share capital, including own shares.




R0010/C0020


Ordinary share capital — Paid in — tier 1


This is the total of paid in ordinary share capital that meets the criteria for Tier 1, including own shares.




R0020/C0010


Ordinary share capital –Called up but not yet paid in — total


This is the total amount of ordinary shares that have been called up but not yet paid in, including own shares.




R0020/C0040


Ordinary share capital –Called up but not yet paid in — tier 2


This is the amount of ordinary shares that have been called up but not yet paid in that meet the criteria for Tier 2, including own shares.




R0030/C0010


Own shares held — total


This is the total amount of own shares held by the undertaking.




R0030/C0020


Own shares held — tier 1


This is the total amount of own shares held by the undertaking, that meet the criteria for Tier 1.




R0100/C0010


Total ordinary share capital


This is the total of ordinary share capital. Note that own shares held will be included in either paid in or called up but not yet paid in.




R0100/C0020


Total ordinary share capital — tier 1


This is the total of ordinary share capital that meets the criteria for Tier 1. Note that own shares held will be included in either paid in or called up but not yet paid in.




R0100/C0040


Total ordinary share capital — tier 2


This is the total of ordinary share capital that meets the criteria for Tier 2.




R0110/C0010


Initial funds, members' contributions or the equivalent basic own–fund items for mutual and mutual–type undertaking –Paid in — total


This is the total of paid in initial funds, members' contributions or the equivalent basic own–fund item for mutual and mutual–type undertaking.




R0110/C0020


Initial funds, members' contributions or the equivalent basic own–fund items for mutual and mutual–type undertaking –Pain in — tier 1


This is the total of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking that meet the criteria for Tier 1.




R0120/C0010


Initial funds, members' contributions or the equivalent basic own–fund items for mutual and mutual–type undertaking –Called up but not yet paid in — total


This is the total of called up but not yet paid in initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking




R0120/C0040


Initial funds, members' contributions or the equivalent basic own–fund items for mutual and mutual–type undertaking –Called up but not yet paid in — tier 2


This is the total of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking that meet the criteria for Tier 2.




R0200/C0010


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking


This is the total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking




R0200/C0020


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking — tier 1


This is the total of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking that meet the criteria for Tier 1.




R0200/C0040


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking — tier 2


This is the total of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking that meet the criteria for Tier 2.




R0210/C0010


Subordinated mutual member accounts — Dated subordinated — total


This is the total amount of dated subordinated mutual member accounts




R0210/C0020


Subordinated mutual member accounts — Dated subordinated — tier 1


This is the total amount of dated subordinated mutual member accounts that meet the criteria for Tier 1.




R0210/C0030


Subordinated mutual member accounts — Dated subordinated — tier 1 of which counted under transitionals


This is the total amount of dated subordinated mutual member accounts that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0210/C0040


Subordinated mutual member accounts — Dated subordinated — tier 2


This is the total amount of dated subordinated mutual member accounts that meet the criteria for Tier 2.




R0210/C0050


Subordinated mutual member accounts — Dated subordinated — tier 2 of which counted under transitionals


This is the total amount of dated subordinated mutual member accounts that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0210/C0060


Subordinated mutual member accounts — Dated subordinated — tier 3


This is the total amount of dated subordinated mutual member accounts that meet the criteria for Tier 3.




R0220/C0010


Subordinated mutual member accounts — Undated subordinated with a call option — total


This is the total of undated subordinated mutual member accounts with a call option.




R0220/C0020


Subordinated mutual member accounts — Undated subordinated with a call option — tier 1


This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 1.




R0220/C0030


Subordinated mutual member accounts — Undated subordinated with a call option — tier 1 of which counted under transitionals


This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0220/C0040


Subordinated mutual member accounts — Undated subordinated with a call option — tier 2


This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 2.




R0220/C0050


Subordinated mutual member accounts — Undated subordinated with a call option — tier 2 of which counted under transitionals


This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0220/C0060


Subordinated mutual member accounts — Undated subordinated with a call option — tier 3


This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 3.




R0230/C0010


Subordinated mutual member accounts — Undated subordinated with no contractual opportunity to redeem — total


This is the total of undated subordinated mutual member accounts with no contractual opportunity to redeem.




R0230/C0020


Subordinated mutual member accounts — Undated subordinated with no contractual opportunity to redeem — tier 1


This is the total of undated subordinated mutual member accounts with no contractual opportunity to redeem that meet the criteria for Tier 1.




R0230/C0030


Subordinated mutual member accounts — Undated subordinated with no contractual opportunity to redeem — tier 1 of which counted under transitionals


This is the total of undated subordinated mutual member accounts with no contractual opportunity to redeem that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0230/C0040


Subordinated mutual member accounts — Undated subordinated with no contractual opportunity to redeem — tier 2


This is the total of undated subordinated mutual member accounts with no contractual opportunity to redeem that meet the criteria for Tier 2.




R0230/C0050


Subordinated mutual member accounts — Undated subordinated with no contractual opportunity to redeem — tier 2 of which counted under transitionals


This is the total of undated subordinated mutual member accounts with no contractual opportunity to redeem that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0230/C0060


Subordinated mutual member accounts — Undated subordinated with no contractual opportunity to redeem — tier 3


This is the total of undated subordinated mutual member accounts with no contractual opportunity to redeem that meet the criteria for Tier 3.




R0300/C0010


Total Subordinated mutual member accounts


This is the total subordinated mutual member accounts.




R0300/C0020


Total Subordinated mutual member accounts — tier 1


This is the total of the subordinated mutual member accounts that meet the criteria for Tier 1.




R0300/C0030


Total Subordinated mutual member accounts — tier 1 of which counted under transitionals


This is the total of the subordinated mutual member accounts that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0300/C0040


Total Subordinated mutual member accounts — tier 2


This is the total of the subordinated mutual member accounts that meet the criteria for Tier 2.




R0300/C0050


Total Subordinated mutual member accounts — tier 2 of which counted under transitionals


This is the total of the subordinated mutual member accounts that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0300/C0060


Total Subordinated mutual member accounts — tier 3


This is the total of the subordinated mutual member accounts that meet the criteria for Tier 3.




R0310/C0010


Dated preference shares — total


This is the total dated preference shares.




R0310/C0020


Dated preference shares — tier 1


This is the total of dated preference shares that meet the criteria for Tier 1.




R0310/C0030


Dated preference shares — tier 1 of which counted under transitionals


This is the total of dated preference shares that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0310/C0040


Dated preference shares — tier 2


This is the total of dated preference shares that meet the criteria for Tier 2.




R0310/C0050


Dated preference shares — tier 2 of which counted under transitionals


This is the total of dated preference shares that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0310/C0060


Dated preference shares — tier 3


This is the total of dated preference shares that meet the criteria for Tier 3.




R0320/C0010


Undated preference shares with a call option — total


This is the total undated preference shares with a call option.




R0320/C0020


Undated preference shares with a call option — tier 1


This is the total of undated preference shares with a call option that meet the criteria for Tier 1.




R0320/C0030


Undated preference shares with a call option — tier 1 of which counted under transitionals


This is the total of undated preference shares with a call option that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0320/C0040


Undated preference shares with a call option — tier 2


This is the total of undated preference shares with a call option that meet the criteria for Tier 2.




R0320/C0050


Undated preference shares with a call option — tier 2 of which counted under transitionals


This is the total of undated preference shares with a call option that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0320/C0060


Undated preference shares with a call option — tier 3


This is the total of undated preference shares with a call option that meet the criteria for Tier 3.




R0330/C0010


Undated preference shares with no contractual opportunity to redeem — total


This is the total undated preference shares with no contractual opportunity to redeem.




R0330/C0020


Undated preference shares with no contractual opportunity to redeem — tier 1


This is the total of undated preference shares with no contractual opportunity to redeem that meet the criteria for Tier 1.




R0330/C0030


Undated preference shares with no contractual opportunity to redeem — tier 1 of which counted under transitionals


This is the total of undated preference shares with no contractual opportunity to redeem that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0330/C0040


Undated preference shares with no contractual opportunity to redeem — tier 2


This is the total of undated preference shares with no contractual opportunity to redeem that meet the criteria for Tier 2.




R0330/C0050


Undated preference shares with no contractual opportunity to redeem — tier 2 of which counted under transitionals


This is the total of undated preference shares with no contractual opportunity to redeem that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0330/C0060


Undated preference shares with no contractual opportunity to redeem — tier 3


This is the total of undated preference shares with no contractual opportunity to redeem that meet the criteria for Tier 3.




R0400/C0010


Total preference shares


This is the total preference shares.




R0400/C0020


Total preference shares — tier 1


This is the total of preference shares that meet the criteria for Tier 1.




R0400/C0030


Total preference shares — tier 1 of which counted under transitionals


This is the total of preference shares that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0400/C0040


Total preference shares — tier 2


This is the total of preference shares that meet the criteria for Tier 2.




R0400/C0050


Total preference shares — tier 2 of which counted under transitionals


This is the total of preference shares that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0400/C0060


Total preference shares — tier 3


This is the total of preference shares that meet the criteria for Tier 3.




R0410/C0010


Dated subordinated liabilities — total


This is the total of dated subordinated liabilities.




R0410/C0020


Dated subordinated liabilities– tier 1


This is the amount of dated subordinated liabilities that meet the criteria for Tier 1.




R0410/C0030


Dated subordinated liabilities — tier 1 of which counted under transitionals


This is the amount of dated subordinated liabilities that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0410/C0040


Dated subordinated liabilities– tier 2


This is the amount of dated subordinated liabilities that meet the criteria for Tier 2.




R0410/C0050


Dated subordinated liabilities– tier 2 of which counted under transitionals


This is the amount of dated subordinated liabilities that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0410/C0060


Dated subordinated liabilities– tier 3


This is the amount of dated subordinated liabilities that meet the criteria for Tier 3.




R0420/C0010


Undated subordinated liabilities with a contractual opportunity to redeem — total


This is the total of undated subordinated liabilities that have a contractual opportunity to redeem.




R0420/C0020


Undated subordinated liabilities with a contractual opportunity to redeem — tier 1


This is the amount of undated subordinated liabilities with contractual opportunity to redeem that meet the criteria for Tier 1.




R0420/C0030


Undated subordinated liabilities with a contractual opportunity to redeem — tier 1 of which counted under transitionals


This is the amount of undated subordinated liabilities with a contractual opportunity to redeem that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0420/C0040


Undated subordinated liabilities with a contractual opportunity to redeem — tier 2


This is the amount of undated subordinated liabilities with a contractual opportunity to redeem that meet the criteria for Tier 2.




R0420/C0050


Undated subordinated liabilities with a contractual opportunity to redeem — tier 2 of which counted under transitionals


This is the amount of undated subordinated liabilities with contractual opportunity to redeem that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0420/C0060


Undated subordinated liabilities with a contractual opportunity to redeem — tier 3


This is the amount of undated subordinated liabilities with contractual opportunity to redeem that meet the criteria for Tier 3.




R0430/C0010


Undated subordinated liabilities with no contractual opportunity to redeem — total


This is the total of undated subordinated liabilities with no contractual opportunity to redeem.




R0430/C0020


Undated subordinated liabilities with no contractual opportunity to redeem — tier 1


This is the amount of undated subordinated liabilities with no contractual opportunity to redeem that meet the criteria for Tier 1.




R0430/C0030


Undated subordinated liabilities with no contractual opportunity to redeem — tier 1 of which counted under transitionals


This is the amount of undated subordinated liabilities with no contractual opportunity to redeem that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0430/C0040


Undated subordinated liabilities with no contractual opportunity to redeem — tier 2


This is the amount of undated subordinated liabilities with no contractual opportunity to redeem that meet the criteria for Tier 2.




R0430/C0050


Undated subordinated liabilities with no contractual opportunity to redeem — tier 2 of which counted under transitionals


This is the amount of undated subordinated liabilities with no contractual opportunity to redeem that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0430/C0060


Undated subordinated liabilities with no contractual opportunity to redeem — tier 3


This is the amount of undated subordinated liabilities with no contractual opportunity to redeem that meet the criteria for Tier 3.




R0500/C0010


Total subordinated liabilities — total


This is the total of subordinated liabilities.




R0500/C0020


Total subordinated liabilities — tier 1


This is the total of subordinated liabilities that meet the criteria for Tier 1.




R0500/C0030


Total subordinated liabilities — tier 1 of which counted under transitionals


This is the total of subordinated liabilities that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0500/C0040


Total subordinated liabilities — tier 2


This is the amount of subordinated liabilities that meet the criteria for Tier 2.




R0500/C0050


Total subordinated liabilities — tier 2 of which counted under transitionals


This is the amount of subordinated liabilities that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0500/C0060


Total subordinated liabilities — tier 3


This is the amount of subordinated liabilities that meet the criteria for Tier 3.




R0510/C0070


Ancillary own fund items for which an amount was approved — tier 2 initial amounts approved


This the initial amount approved for ancillary own funds for which an amount was approved under Tier 2.




R0510/C0080


Ancillary own fund items for which an amount was approved — tier 2 current amounts


This is the current amount for ancillary own funds for which an amount was approved under Tier 2.




R0510/C0090


Ancillary own fund items for which an amount was approved — tier 3 initial amounts approved


This the initial amount approved for ancillary own funds for which an amount was approved under Tier 3.




R0510/C0100


Ancillary own fund items for which an amount was approved — tier 3 current amounts


This is the current amount for ancillary own funds for which an amount was approved under Tier 3.




R0520/C0080


Ancillary own fund items for which a method was approved — tier 2 current amounts


This is the current amount for ancillary own funds for which a method was approved under Tier 2.




R0520/C0100


Ancillary own fund items for which a method was approved — tier 3 current amounts


This is the current amount for ancillary own funds for which a method was approved under Tier 3.




R0600/C0110


Excess of assets over liabilities — attribution of valuation differences –Difference in the valuation of assets


This is the difference in the valuation of assets.




R0610/C0110


Excess of assets over liabilities — attribution of valuation differences — Difference in the valuation of technical provisions


This is the difference in the valuation of technical provisions.




R0620/C0110


Excess of assets over liabilities — attribution of valuation differences –Difference in the valuation of other liabilities


This is the difference in the valuation of other liabilities.




R0630/C0110


Total of reserves and retained earnings from financial statements


This is total reserves and retained earnings taken from the financial statements.




R0640/C0110


Other, please explain why you need to use this line.


This is the amount of any other items not already identified. When reporting a value in R0640/C0110, the value in R0640/C0120 shall provide an explanation and details of such items.




R0640/C0120


Other, please explain why you need to use this line


This is the explanation of other items reported in R0640/C0110.




R0650/C0110


Reserves from financial statements adjusted for Solvency II valuation differences


This is the total of reserves from the financial statements after adjustment for valuation differences. This item shall include values from financial statement such as retained earnings, reserve capital, net profit, profits from previous years, revaluation capital (fund), other reserve capital.




R0660/C0110


Excess of assets over liabilities attributable to basic own fund items (excluding the reconciliation reserve)


This is the excess of assets over liabilities attributable to basic own funds, excluding reconciliation reserve.




R0700/C0110


Excess of assets over liabilities


This is the amount of excess of assets over liabilities.





S.23.03 — Annual movements on own funds


General comments:

This section relates to annual submission for individual entities.







 


ITEM


INSTRUCTIONS





Ordinary share capital — movements in the reporting period






R0010/C0010


Ordinary share capital –Paid in — balance brought forward


This is the balance of paid in ordinary share capital brought forward from the previous reporting period.




R0010/C0020


Ordinary share capital –Paid in — increase


This is the increase in paid in ordinary share capital over the reporting period.




R0010/C0030


Ordinary share capital –Paid in — reduction


This is the reduction in paid in ordinary share capital over the reporting period




R0010/C0060


Ordinary share capital –Paid in — balance carried forward


This is the balance of paid in ordinary share capital carried forward to the next reporting period.




R0020/C0010


Ordinary share capital –Called up but not yet paid in — balance brought forward


This is the balance of called up but not yet paid in ordinary share capital brought forward from the previous reporting period.




R0020/C0020


Ordinary share capital –Called up but not yet paid in — increase


This is the increase in called up but not yet paid in ordinary share capital over the reporting period.




R0020/C0030


Ordinary share capital –Called up but not yet paid in — reduction


This is the reduction in called up but not yet paid in ordinary share capital over the reporting period.




R0020/C0060


Ordinary share capital –Called up but not yet paid in — balance carried forward


This is the balance of called up but not yet paid in ordinary share capital carried forward to the next reporting period.




R0030/C0010


Own shares held — balance brought forward


This is the balance of own shares held, brought forward from the previous reporting period.




R0030/C0020


Own shares held — increase


This is the increase in own shares held, brought over the reporting period.




R0030/C0030


Own shares held — reduction


This is the reduction in own shares held, brought over the reporting period.




R0030/C0060


Own shares held — balance carried forward


This is the balance of own shares held carried forward to the next reporting period.




R0100/C0010


Total ordinary share capital — balance brought forward


This is the balance of total ordinary share capital brought forward from the previous reporting period. R0100/C0010 includes own shares held.




R0100/C0020


Total ordinary share capital — increase


This is the increase in total ordinary share capital over the reporting period.




R0100/C0030


Total ordinary share capital — reduction


This is the reduction in total ordinary share capital over the reporting period.




R0100/C0060


Total ordinary share capital — balance carried forward


This is the balance of total ordinary share capital carried forward to the next reporting period.





Share premium account related to ordinary share capital — movements in the reporting period






R0110/C0010


Share premium account related to ordinary share capital –Tier 1 — balance brought forward


This is the balance of the share premium account related to ordinary share capital that is tier 1 brought forward from the previous reporting period.




R0110/C0020


Share premium account related to ordinary share capital –Tier 1 — increase


This is the increase in the share premium account related to ordinary share capital that is tier 1 over the reporting period.




R0110/C0030


Share premium account related to ordinary share capital –Tier 1 — reduction


This is the reduction in the share premium account related to ordinary share capital that is tier 1 over the reporting period.




R0110/C0060


Share premium account related to ordinary share capital –Tier 1 — balance carried forward


This is the balance of the share premium account related to ordinary share capital that is tier 1 carried forward to the next reporting period.




R0120/C0010


Share premium account related to ordinary share capital –Tier 2 — balance brought forward


This is the balance of the share premium account related to ordinary share capital that is tier 2 brought forward from the previous reporting period.




R0120/C0020


Share premium account related to ordinary share capital –Tier 2 — increase


This is the increase in the share premium account related to ordinary share capital that is tier 2 over the reporting period.




R0120/C0030


Share premium account related to ordinary share capital –Tier 2 — reduction


This is the reduction in the share premium account related to ordinary share capital that is tier 2 over the reporting period.




R0120/C0060


Share premium account related to ordinary share capital –Tier 2 — balance carried forward


This is the balance of the share premium account related to ordinary share capital that is tier 2 carried forward to the next reporting period.




R0200/C0010


Share premium account related to ordinary share capital –Total — balance brought forward


This is the total balance of the share premium account related to ordinary share capital brought forward from the previous reporting period.




R0200/C0020


Share premium account related to ordinary share capital –Total — increase


This is the increase in the total share premium account related to ordinary share capital over the reporting period.




R0200/C0030


Share premium account related to ordinary share capital –Total — reduction


This is the reduction in the total share premium account related to ordinary share capital over the reporting period.




R0200/C0060


Share premium account related to ordinary share capital –Total — balance carried forward


This is the balance of the share premium account related to ordinary share capital carried forward to the next reporting period.





Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings — movements in the reporting period






R0210/C0010


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings ––Paid in — balance brought forward


This is the balance of the paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings brought forward from the previous reporting period.




R0210/C0020


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Paid in — increase


This is the increase in the paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings over the reporting period.




R0210/C0030


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Paid in — reduction


This is the reduction in the paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings over the reporting period.




R0210/C0060


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Paid in — balance carried forward


This is the balance of the paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings carried forward to the next reporting period.




R0220/C0010


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Called up but not yet paid in — balance brought forward


This is the balance of the called up but not yet paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings brought forward from the previous reporting period.




R0220/C0020


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Called up but not yet paid in — increase


This is the increase in the called up but not yet paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings over the reporting period.




R0220/C0030


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Called up but not yet paid in — reduction


This is the reduction in the called up but not yet paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings over the reporting period.




R0220/C0060


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Called up but not yet paid in — balance carried forward


This is the balance of the called up but not yet paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings carried forward to the next reporting period.




R0300/C0010


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings — balance brought forward


This is the balance of the total initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings brought forward from the previous reporting period.




R0300/C0020


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings — increase


This is the increase in the total initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings over the reporting period.




R0300/C0030


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings — reduction


This is the decrease in the total initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings over the reporting period.




R0300/C0060


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings — balance carried forward


This is the balance of the total initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings carried forward to the next reporting period.





Subordinated mutual member accounts — movements in the reporting period






R0310/C0010


Subordinated mutual member accounts — Tier 1 — balance brought forward


This is the balance of tier 1 subordinated mutual member accounts brought forward from the previous reporting period.




R0310/C0070


Subordinated mutual member accounts –Tier 1 — issued


This is the amount of tier 1 subordinated mutual member accounts issued over the reporting period.




R0310/C0080


Subordinated mutual member accounts –Tier 1 — redeemed


This is the amount of tier 1 subordinated mutual member accounts redeemed over the reporting period.




R0310/C0090


Subordinated mutual member accounts –Tier 1 — movements in valuation


This is the amount reflecting movement in valuation tier 1 subordinated mutual member accounts over the reporting period.




R0310/C0100


Subordinated mutual member accounts –Tier 1 — regulatory action


This is the amount reflecting an increase/decrease in tier 1 subordinated mutual member accounts due to regulatory action over the reporting period.




R0310/C0060


Subordinated mutual member accounts –Tier 1 — balance carried forward


This is the balance of tier 1 subordinated mutual member accounts carried forward to the next reporting period.




R0320/C0010


Subordinated mutual member accounts –Tier 2 — balance brought forward


This is the balance of tier 2 subordinated mutual member accounts brought forward from the previous reporting period.




R0320/C0070


Subordinated mutual member accounts –Tier 2 — issued


This is the amount of tier 2 subordinated mutual member accounts issued over the reporting period.




R0320/C0080


Subordinated mutual member accounts –Tier 2 — redeemed


This is the amount of tier 2 subordinated mutual member accounts redeemed over the reporting period.




R0320/C0090


Subordinated mutual member accounts –Tier 2 — movements in valuation


This is the amount reflecting movement in valuation tier 2 subordinated mutual member accounts over the reporting period.




R0320/C0100


Subordinated mutual member accounts –Tier 2 — regulatory action


This is the amount reflecting an increase/decrease in tier 2 subordinated mutual member accounts due to regulatory action over the reporting period.




R0320/C0060


Subordinated mutual member accounts –Tier 2 — balance carried forward


This is the balance of tier 2 subordinated mutual member accounts carried forward to the next reporting period.




R0330/C0010


Subordinated mutual member accounts –Tier 3 — balance brought forward


This is the balance of tier 3 subordinated mutual member accounts brought forward from the previous reporting period.




R0330/C0070


Subordinated mutual member accounts –Tier 3 — issued


This is the amount of tier 3 subordinated mutual member accounts issued over the reporting period.




R0330/C0080


Subordinated mutual member accounts –Tier 3 — redeemed


This is the amount of tier 3 subordinated mutual member accounts redeemed over the reporting period.




R0330/C0090


Subordinated mutual member accounts –Tier 3 — movements in valuation


This is the amount reflecting movement in valuation tier 3 subordinated mutual member accounts over the reporting period.




R0330/C0100


Subordinated mutual member accounts –Tier 3 — regulatory action


This is the amount reflecting an increase/decrease in tier 3 subordinated mutual member accounts due to regulatory action over the reporting period.




R0330/C0060


Subordinated mutual member accounts –Tier 3 — balance carried forward


This is the balance of tier 3 subordinated mutual member accounts carried forward to the next reporting period.




R0400/C0010


Total subordinated mutual member accounts –– balance brought forward


This is the total balance of subordinated mutual member accounts brought forward from the previous reporting period.




R0400/C0070


Total subordinated mutual member accounts — issued


This is the total amount of subordinated mutual member accounts issued over the reporting period.




R0400/C0080


Total subordinated mutual member accounts — redeemed


This is the total amount of subordinated mutual member accounts redeemed over the reporting period.




R0400/C0090


Total subordinated mutual member accounts– movements in valuation


This is the amount reflecting the total movement in valuation subordinated mutual member accounts over the reporting period.




R0400/C0100


Total subordinated mutual member accounts — regulatory action


This is the amount reflecting the total increase/decrease in subordinated mutual member accounts due to regulatory action over the reporting period.




R0400/C0060


Total subordinated mutual member accounts — balance carried forward


This is the total balance of subordinated mutual member accounts carried forward to the next reporting period.





Surplus funds






R0500/C0010


Surplus funds –Balance brought forward


This is the balance of surplus funds brought forward from the previous reporting period.




R0500/C0060


Surplus funds –Balance carried forward


This is the balance of surplus funds carried forward to the next reporting period.





Preference shares — movements in the reporting period






R0510/C0010


Preference shares –Tier 1 — balance brought forward


This is the balance of Tier 1 preference shares brought forward from the previous reporting period.




R0510/C0020


Preference shares –Tier 1 — increase


This is the increase in Tier 1 preference shares over the reporting period.




R0510/C0030


Preference shares –Tier 1 — reduction


This is the reduction in Tier 1 preference shares over the reporting period.




R0510/C0060


Preference shares –Tier 1 — balance carried forward


This is the balance of Tier 1 preference shares carried forward to the next reporting period.




R0520/C0010


Preference shares –Tier 2 — balance brought forward


This is the balance of Tier 2 preference shares brought forward from the previous reporting period.




R0520/C0020


Preference shares –Tier 2 — increase


This is the increase in Tier 2 preference shares over the reporting period.




R0520/C0030


Preference shares –Tier 2 — reduction


This is the reduction in Tier 2 preference shares over the reporting period.




R0520/C0060


Preference shares –Tier 2 — balance carried forward


This is the balance of Tier 2 preference shares carried forward to the next reporting period.




R0530/C0010


Preference shares –Tier 3 — balance brought forward


This is the balance of Tier 3 preference shares brought forward from the previous reporting period.




R0530/C0020


Preference shares –Tier 3 — increase


This is the increase in Tier 3 preference shares over the reporting period.




R0530/C0030


Preference shares –Tier 3 — reduction


This is the reduction in Tier 3 preference shares over the reporting period.




R0530/C0060


Preference shares –Tier 3 — balance carried forward


This is the balance of Tier 3 preference shares carried forward to the next reporting period.




R0600/C0010


Total preference shares — balance brought forward


This is the balance of total preference shares brought forward from the previous reporting period.




R0600/C0020


Total preference shares — increase


This is the increase in total preference shares over the reporting period.




R0600/C0030


Total preference shares — reduction


This is the reduction in total preference shares over the reporting period.




R0600/C0060


Total preference shares — balance carried forward


This is the balance of total preference shares carried forward to the next reporting period.





Share premium relating to preference shares






R0610/C0010


Share premium relating to preference shares –Tier 1 — balance brought forward


This is the balance of the share premium account relating to preference shares that is tier 1 brought forward from the previous reporting period.




R0610/C0020


Share premium relating to preference shares –Tier 1 — increase


This is the increase in the share premium account relating to preference shares that is tier 1 over the reporting period.




R0610/C0030


Share premium relating to preference shares –Tier 1 — reduction


This is the reduction in the share premium account relating to preference shares that is tier 1 over the reporting period.




R0610/C0060


Share premium relating to preference shares –Tier 1 — balance carried forward


This is the balance of the share premium account relating to preference shares that is tier 1 carried forward to the next reporting period.




R0620/C0010


Share premium relating to preference shares –Tier 2 — balance brought forward


This is the balance of the share premium account relating to preference shares that is tier 2 brought forward from the previous reporting period.




R0620/C0020


Share premium relating to preference shares –Tier 2– increase


This is the increase in the share premium account relating to preference shares that is tier 2 over the reporting period.




R0620/C0030


Share premium relating to preference shares –Tier 2 — reduction


This is the reduction in the share premium account relating to preference shares that is tier 2 over the reporting period.




R0620/C0060


Share premium relating to preference shares –Tier 2 — balance carried forward


This is the balance of the share premium account relating to preference shares that is tier 2 carried forward to the next reporting period.




R0630/C0010


Share premium relating to preference shares –Tier 3 — balance brought forward


This is the balance of the share premium account relating to preference shares that is tier 3 brought forward from the previous reporting period.




R0630/C0020


Share premium relating to preference shares –Tier 3 — increase


This is the increase in the share premium account relating to preference shares that is tier 3 over the reporting period.




R0630/C0030


Share premium relating to preference shares –Tier 3 — reduction


This is the reduction in the share premium account relating to preference shares that is tier 3 over the reporting period.




R0630/C0060


Share premium relating to preference shares –Tier 3 — balance carried forward


This is the balance of the share premium account relating to preference shares that is tier 3 carried forward to the next reporting period.




R0700/C0010


Share premium relating to preference shares –Total — balance brought forward


This is the balance of the total share premium account relating to preference shares that is brought forward from the previous reporting period.




R0700/C0020


Share premium relating to preference shares –Total — increase


This is the increase in the total share premium account relating to preference shares over the reporting period.




R0700/C0030


Share premium relating to preference shares –Total — reduction


This is the reduction in the total share premium account relating to preference shares over the reporting period.




R0700/C0060


Share premium relating to preference shares –Total — balance carried forward


This is the balance of the total share premium account relating to preference shares that is carried forward to the next reporting period.





Subordinated liabilities — movements in the reporting period






R0710/C0010


Subordinated liabilities –Tier 1 — balance brought forward


This is the balance of Tier 1 subordinated liabilities brought forward from the previous reporting period.




R0710/C0070


Subordinated liabilities –Tier 1 — issued


This is the amount of Tier 1 subordinated liabilities issued over the reporting period.




R0710/C0080


Subordinated liabilities –Tier 1 — redeemed


This is the amount of Tier 1 subordinated liabilities redeemed over the reporting period.




R0710/C0090


Subordinated liabilities –Tier 1 — movements in valuation


This is an amount reflecting the movements in valuation of Tier 1 subordinated liabilities over the reporting period.




R0710/C0100


Subordinated liabilities –Tier 1 — regulatory action


This is an amount reflecting change to Tier 1 subordinated liabilities due to regulatory action.




R0710/C0060


Subordinated liabilities –Tier 1 — balance carried forward


This is the balance of Tier 1 subordinated liabilities carried forward to the next reporting period.




R0720/C0010


Subordinated liabilities –Tier 2 — balance brought forward


This is the balance of Tier 2 subordinated liabilities brought forward from the previous reporting period.




R0720/C0070


Subordinated liabilities –Tier 2 — issued


This is the amount of Tier 2 subordinated liabilities issued over the reporting period.




R0720/C0080


Subordinated liabilities –Tier 2 — redeemed


This is the amount of Tier 2 subordinated liabilities redeemed over the reporting period.




R0720/C0090


Subordinated liabilities –Tier 2 — movements in valuation


This is an amount reflecting the movements in valuation of Tier 2 subordinated liabilities over the reporting period.




R0720/C0100


Subordinated liabilities –Tier 2 — regulatory action


This is an amount reflecting change to Tier 2 subordinated liabilities due to regulatory action.




R0720/C0060


Subordinated liabilities –Tier 2 — balance carried forward


This is the balance of Tier 2 subordinated liabilities carried forward to the next reporting period.




R0730/C0010


Subordinated liabilities –Tier 3– balance brought forward


This is the balance of Tier 3 subordinated liabilities brought forward from the previous reporting period.




R0730/C0070


Subordinated liabilities –Tier 3 — issued


This is the amount of Tier 3 subordinated liabilities issued over the reporting period.




R0730/C0080


Subordinated liabilities –Tier 3 — redeemed


This is the amount of Tier 3 subordinated liabilities redeemed over the reporting period.




R0730/C0090


Subordinated liabilities –Tier 3 — movements in valuation


This is an amount reflecting the movements in valuation of Tier 3 subordinated liabilities over the reporting period.




R0730/C0100


Subordinated liabilities –Tier 3 — regulatory action


This is an amount reflecting change to Tier 3 subordinated liabilities due to regulatory action.




R0730/C0060


Subordinated liabilities –Tier 3 — balance carried forward


This is the balance of Tier 3 subordinated liabilities carried forward to the next reporting period.




R0800/C0010


Total subordinated liabilities — balance brought forward


This is the balance of total subordinated liabilities brought forward from the previous reporting period.




R0800/C0070


Total subordinated liabilities — issued


This is the amount of total subordinated liabilities issued over the reporting period.




R0800/C0080


Total subordinated liabilities — redeemed


This is the amount of total subordinated liabilities redeemed over the reporting period.




R0800/C0090


Total subordinated liabilities — movements in valuation


This is an amount reflecting the movements in valuation of total subordinated liabilities over the reporting period.




R0800/C0100


Total subordinated liabilities — regulatory action


This is an amount reflecting change to total subordinated liabilities due to regulatory action.




R0800/C0060


Total subordinated liabilities — balance carried forward


This is the balance of total subordinated liabilities carried forward to the next reporting period.





An amount equal to the value of deferred tax assets






R0900/C0010


An amount equal to the value of net deferred tax assets –Balance brought forward


This is the balance of an amount equal to the value of deferred tax assets brought forward from the previous reporting period.




R0900/C0060


An amount equal to the value of net deferred tax assets –Balance carried forward


This is the balance of an amount equal to the value of deferred tax assets carried forward to the next reporting period.





Other items approved by supervisory authority as basic own funds not specified above — movements in the reporting period






R1000/C0010


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 unrestricted items — balance brought forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as unrestricted items brought forward from the previous reporting period.




R1000/C0070


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as unrestricted items — issued


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as unrestricted items issued over the reporting period.




R1000/C0080


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as unrestricted items — redeemed


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as unrestricted items redeemed over the reporting period




R1000/C0090


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as unrestricted items — movements in valuation


This is an amount reflecting movements in valuation of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as unrestricted items.




R1000/C0060


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as unrestricted items — balance carried forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as unrestricted items carried forward to the next reporting period.




R1010/C0010


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as restricted items –– balance brought forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as restricted items brought forward from the previous reporting period.




R1010/C0070


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as restricted items –– issued


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as restricted items issued over the reporting period.




R1010/C0080


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as restricted items –– redeemed


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as restricted items redeemed over the reporting period




R1010/C0090


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as restricted items –– movements in valuation


This is an amount reflecting movements in valuation of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as restricted items.




R1010/C0060


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as restricted items –– balance carried forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as restricted items carried forward to the next reporting period.




R1020/C0010


Other items approved by supervisory authority as basic own funds not specified above –Tier 2 — balance brought forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 2 brought forward from the previous reporting period.




R1020/C0070


Other items approved by supervisory authority as basic own funds not specified above –Tier 2 — issued


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 2 issued over the reporting period.




R1020/C0080


Other items approved by supervisory authority as basic own funds not specified above –Tier 2 — redeemed


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 2 redeemed over the reporting period




R1020/C0090


Other items approved by supervisory authority as basic own funds not specified above –Tier 2 — movements in valuation


This is an amount reflecting movements in valuation of other items approved by supervisory authority as basic own funds not specified above that are Tier 2.




R1020/C0060


Other items approved by supervisory authority as basic own funds not specified above –Tier 2– balance carried forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 2 carried forward to the next reporting period.




R1030/C0010


Other items approved by supervisory authority as basic own funds not specified above –Tier 3 — balance brought forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 3 brought forward from the previous reporting period.




R1030/C0070


Other items approved by supervisory authority as basic own funds not specified above –Tier 3 — issued


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 3 issued over the reporting period.




R1030/C0080


Other items approved by supervisory authority as basic own funds not specified above –Tier 3 — redeemed


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 3 redeemed over the reporting period.




R1030/C0090


Other items approved by supervisory authority as basic own funds not specified above –Tier 3 — movements in valuation


This is an amount reflecting movements in valuation of other items approved by supervisory authority as basic own funds not specified above that are Tier 3.




R1030/C0060


Other items approved by supervisory authority as basic own funds not specified above –Tier 3 — balance carried forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 3 carried forward to the next reporting period.




R1100/C0010


Total of other items approved by supervisory authority as basic own fund items not specified above — balance brought forward


This is the balance of total other items approved by supervisory authority as basic own funds not specified above brought forward from the previous reporting period.




R1100/C0070


Total of other items approved by supervisory authority as basic own fund items not specified above — issued


This is the amount of total other items approved by supervisory authority as basic own funds not specified above issued over the reporting period.




R1100/C0080


Total of other items approved by supervisory authority as basic own fund items not specified above –redeemed


This is the amount of total other items approved by supervisory authority as basic own funds not specified above that are redeemed over the reporting period.




R1100/C0090


Total of other items approved by supervisory authority as basic own fund items not specified above — movements in valuation


This is an amount reflecting movements in valuation of total other items approved by supervisory authority as basic own funds not specified above.




R1100/C0060


Total of other items approved by supervisory authority as basic own fund items not specified above — balance carried forward


This is the balance of total other items approved by supervisory authority as basic own funds not specified above carried forward to the next reporting period.





Ancillary own funds — movements in the reporting period






R1110/C0010


Ancillary own funds –Tier 2 — balance brought forward


This is the balance of Tier 2 ancillary own funds brought forward from the previous reporting period.




R1110/C0110


Ancillary own funds –Tier 2 — new amount made available


This is the new amount of Tier 2 ancillary own funds to be made available over the reporting period.




R1110/C0120


Ancillary own funds –Tier 2 — reduction to amount available


This is the reduction to the amount available Tier 2 ancillary own funds over the reporting period.




R1110/C0130


Ancillary own funds –Tier 2 — called up to basic own fund


This is the amount of Tier 2 ancillary own funds that are called up to a basic own fund item over the reporting period.




R1110/C0060


Ancillary own funds –Tier 2 — balance carried forward


This is the balance of Tier 2 ancillary own funds carried forward to the next reporting period.




R1120/C0010


Ancillary own funds –Tier 3 — balance brought forward


This is the balance of Tier 3 ancillary own funds brought forward from the previous reporting period.




R1120/C0110


Ancillary own funds –Tier 3– new amount made available


This is the new amount of Tier 3 ancillary own funds to be made available over the reporting period.




R1120/C0120


Ancillary own funds –Tier 3 — reduction to amount available


This is the reduction to the amount available Tier 3 ancillary own funds over the reporting period.




R1120/C0130


Ancillary own funds –Tier 3 — called up to basic own fund


This is the amount of Tier 3 ancillary own funds that are called up to a basic own fund item over the reporting period.




R1120/C0060


Ancillary own funds –Tier 3– balance carried forward


This is the balance of Tier 3 ancillary own funds carried forward to the next reporting period.




R1200/C0010


Total ancillary own funds — balance brought forward


This is the balance of total ancillary own funds brought forward from the previous reporting period.




R1200/C0110


Total ancillary own funds — new amount made available


This is the new amount of Tier 2 ancillary own funds to be made available over the reporting period.




R1200/C0120


Total ancillary own funds — reduction to amount available


This is the reduction to the amount available total ancillary own funds over the reporting period.




R1200/C0130


Total ancillary own funds — called up to basic own fund


This is the amount of total ancillary own funds that are called up to a basic own fund item over the reporting period.




R1200/C0060


Total ancillary own funds — balance carried forward


This is the balance of total ancillary own funds carried forward to the next reporting period.





S.23.04 — List of items on own funds


General comments:

This section relates to annual submission for individual entities.







 


ITEM


INSTRUCTIONS




C0010


Description of subordinated mutual member accounts


This shall list subordinated mutual member accounts for an individual undertaking.




C0020


Subordinated mutual member accounts — Amount (in reporting currency)


This is the amount of individual subordinated mutual member accounts.




C0030


Subordinated mutual member accounts — Tier


This shall indicate the tier of the subordinated mutual member accounts.
One of the options in the following closed list shall be used:






 


1 — Tier 1










 


2 — Tier 1 — unrestricted










 


3 — Tier 1 — restricted










 


4 — Tier 2










 


5 — Tier 3








C0040


Subordinated mutual member accounts –Currency Code


Identify the ISO 4217 alphabetic code of the currency. This is the original currency.




C0070


Subordinated mutual member accounts — Counted under transitionals?


This shall indicate whether the subordinated mutual member accounts are counted under the transitional provisions.
One of the options in the following closed list shall be used:






 


1 — Counted under transitionals










 


2 — Not counted under transitionals








C0080


Subordinated mutual member accounts — Counterparty (if specific)


This shall list the counterparty of the subordinated mutual member accounts




C0090


Subordinated mutual member accounts — Issue date


This is the issue date of the subordinated mutual member accounts. This shall be in ISO 8601 format (yyyy–mm–dd).




C0100


Subordinated mutual member accounts — Maturity date


This is the maturity date of the subordinated mutual member accounts. This shall be in ISO 8601 format (yyyy–mm–dd).




C0110


Subordinated mutual member accounts — First call date


This is the first call date of the subordinated mutual member accounts. This shall be in ISO 8601 format (yyyy–mm–dd).




C0120


Subordinated mutual member accounts — Details of further call dates


These are the further call dates of the subordinated mutual member accounts.




C0130


Subordinated mutual member accounts — Details of incentives to redeem


These are the incentives to redeem the subordinated mutual member accounts.




C0140


Subordinated mutual member accounts — Notice period


This is the notice of the subordinated mutual member accounts. The date shall be entered here, using ISO 8601 format (yyyy–mm–dd).




C0160


Subordinated mutual member account — Buy back during the year


Explanation if the item has been bought back during the year.




C0190


Description of preference shares


This shall list individual preference shares




C0200


Preference shares — Amount


This is the amount of the preference shares.




C0210


Preference shares — Counted under transitionals?


This shall indicate whether the preference shares are counted under the transitional provisions.
One of the options in the following closed list shall be used:






 


1 — Counted under transitionals










 


2 — Not counted under transitionals








C0220


Preference shares — Counterparty (if specific)


This shall list the holder of the preference shares if limited to a single party. If the shares are broadly issued, no data is required.




C0230


Preference shares — Issue date


This is the issue date of the preference share. This shall be in ISO 8601 format (yyyy–mm–dd).




C0240


Preference shares — First call date


This is the first call date of the preference share. This shall be in ISO 8601 format (yyyy–mm–dd).




C0250


Preference shares — Details of further call dates


These are the further call dates of the preference shares.




C0260


Preference shares — Details of incentives to redeem


These are the incentives to redeem the preference share.




C0270


Description of subordinated liabilities


This shall list the individual subordinated liabilities for an individual undertaking.




C0280


Subordinated liabilities –Amount


This is the amount of individual subordinated liabilities.




C0290


Subordinated liabilities –Tier


This shall indicate the tier of the subordinated liabilities.




C0300


Subordinated liabilities Currency Code


Identify the ISO 4217 alphabetic code of the currency.




C0320


Subordinated liabilities — Lender (if specific)


This shall list the lender of the subordinated liabilities if specific. If not specific this item shall not be reported.




C0330


Subordinated liabilities — Counted under transitionals?


This shall indicate whether the subordinated liability is counted under the transitional provisions.
One of the options in the following closed list shall be used:






 


1 — Counted under transitionals










 


2 — Not counted under transitionals








C0350


Subordinated liabilities — Issue date


This is the issue date of the subordinated liabilities. This shall be in ISO 8601 format (yyyy–mm–dd).




C0360


Subordinated liabilities — Maturity date


This is the maturity date of the subordinated liabilities. This shall be in ISO 8601 format (yyyy–mm–dd).




C0370


Subordinated liabilities — First call date


This is the first call date of the subordinated liabilities. This shall be in ISO 8601 format (yyyy–mm–dd).




C0380


Subordinated liabilities — Further call dates


These are the further call dates of the subordinated liabilities.




C0390


Subordinated liabilities — Details of incentives to redeem


These are the details about the incentives to redeem the subordinated liabilities.




C0400


Subordinated liabilities — Notice period


This is the notice of the subordinated liabilities. The date shall be entered here, using ISO 8601 format (yyyy–mm–dd).




C0450


Other items approved by supervisory authority as basic own funds not specified above


This shall list the other individual items approved by the supervisory authority for an individual undertaking.




C0460


Other items approved by supervisory authority as basic own funds not specified above –Amount


This is the amount of other individual items approved by the supervisory authority.




C0470


Other items approved by supervisory authority as basic own funds not specified above –Currency code


Identify the ISO 4217 alphabetic code of the currency.




C0480


Other items approved by supervisory authority as basic own funds not specified above –Tier 1


This is the amount of other individual items approved by the supervisory authority that meet the criteria for Tier 1.




C0490


Other items approved by supervisory authority as basic own funds not specified above –Tier 2


This is the amount of other individual items approved by the supervisory authority that meet the criteria for Tier 2.




C0500


Other items approved by supervisory authority as basic own funds not specified above –Tier 3


This is the amount of other individual items approved by the supervisory authority that meet the criteria for Tier 3.




C0510


Other items approved by supervisory authority as basic own funds not specified above –Date of authorisation


This is the date of authorisation of other individual items approved by the supervisory authority. It shall be in ISO 8601 format (yyyy–mm–dd).




C0570


Own funds– from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds — Description


This cell shall contain a description of the own fund item from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds.




C0580


Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds — Total amount


This is the total amount of the own fun item from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds.




C0590


Ancillary own funds –Description


This is details of each ancillary own fund for an individual undertaking.




C0600


Ancillary own funds — Amount


This is the amount for each ancillary own fund.




C0610


Ancillary own funds — Counterpart


This is the counterpart of each ancillary own fund.




C0620


Ancillary own funds — Issue date


This is the issue date of each ancillary own fund. This shall be in ISO 8601 format (yyyy–mm–dd).




C0630


Ancillary own fund — Date of authorisation


This is the date of authorisation of each ancillary own fund. This shall be in 1SO 8601 format (yyyy–mm–dd).





Adjustment for ring fenced funds and matching adjustment portfolios






C0660/R0020


Ring–fenced fund/matching adjustment portfolio — Number


Identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.




C0670/R0020


Ring–fenced fund/matching adjustment portfolio — Notional SCR


This is the notional SCR of each ring–fenced fund/each matching adjustment portfolio.




C0680/R0020


Ring–fenced fund/matching adjustment portfolio — Notional SCR (negative results set to zero)


This is the notional SCR. When the value is negative zero shall be reported.




C0690/R0020


Ring–fenced fund/matching adjustment portfolio — Excess of assets over liabilities


This is the amount of excess of assets over liabilities of each ring–fenced fund/matching adjustment portfolio. This value shall reflect any deduction of future transfers attributable to shareholders.




C0700/R0020


Ring–fenced fund/matching adjustment portfolio — Future transfers attributable to shareholders


Value of future transfers attributable to shareholders' of each ring–fenced fund/matching adjustment portfolio according to art 80 (2) of Delegated Regulation (EU) 2015/35.




C0710/R0010


Ring fenced funds/matching adjustment portfolio — Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds


This is the total deduction for ring–fenced funds and matching adjustment portfolios.




C0710/R0020


Ring fenced funds/matching adjustment portfolio — Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds


This is the deduction for each ring–fenced fund/matching adjustment portfolio.





S.24.01 — Participations held


General Comments:

This section relates to annual submission of information for individual entities.







 


ITEM


INSTRUCTIONS





Table 1 — Participations in related undertakings that are financial and credit institutions which individually exceed 10 % of items included in (a) (i), (ii), (iv) and (vi) of Article 69, not including consolidated strategic participations for the purpose of deductions under Article 68 (1) of the Delegated Regulation (EU) 2015/35






C0010


Name of related undertaking


This is the name of the related undertaking in which the participation is held. These are participations in financial and credit institutions which individually exceed 10 % of items included in (a) (i), (ii), iv) and (vi), of Article 69 of Delegated Regulation (EU) 2015/35. This does not include consolidated strategic participations.




C0020


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be unique and kept consistent over time.




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0030


Asset ID Code type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0020 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0040


Total


This is the full total value for all tiers held in each participation in financial and credit institutions which individually exceed 10 % of items included in (a) (i), (ii), iv) and (vi) of Article 69. This does not include consolidated strategic participations.




C0050


Common Equity Tier 1


This is the full value of Common Equity Tier 1 held in each participation in financial and credit institutions which individually exceed 10 % of items included in (a) (i), (ii), iv) and (vi), of Article 69). This does not include consolidated strategic participations. Common Equity Tier 1 has the meaning as defined in the relevant sector rules.




C0060


Additional Tier 1


This is the full value of Additional Tier 1 held in each participation in financial and credit institutions which individually exceed 10 % of items included in (a) (i), (ii), iv) and (vi), of Article 69). This does not include consolidated strategic participations. Additional Tier 1 has the meaning as defined in the relevant sector rules.




C0070


Tier 2


This is the full value of Tier 2 held in each participation in financial and credit institutions which individually exceed 10 % of items included in (a) (i), (ii), iv) and (vi), of Article 69). This does not include consolidated strategic participations. Tier 2 has the meaning as defined in the relevant sector rules.





Table 2 — Participations in related undertakings that are financial and credit institutions which when aggregated exceed 10 % of items included in (a) (i), (ii), (v) and (vi) of Article 69, not including consolidated strategic participations for the purpose of deductions under Article 68 (2) of the Delegated Regulation (EU) 2015/35






C0080


Name of related undertaking


This is the name of the related undertaking in which the participation is held.
These are participations in financial and credit institutions which when aggregated exceed 10 % of items included in (a) (i), (ii), (iv) and (vi) of Article 69 of Delegated Regulation (EU) 2015/35, not including consolidated strategic participations.




C0090


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be unique and kept consistent over time.




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0100


Asset ID Code type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0090 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0110


Total


This is the total value held in the participation (not yet the amount to be deducted).
These are participations in financial and credit institutions which when aggregated exceed 10 % of items included in (a) (i),(ii),(iv) and (vi) of Article 69 of Delegated Regulation (EU) 2015/35, not including consolidated strategic participations.




C0120


Common Equity Tier 1


This is the value of Common Equity Tier 1 held in the participation (not only the part to be deducted).
Common Equity Tier 1 has the meaning as defined in the relevant sector rules.
These are participations in financial and credit institutions which when aggregated exceed 10 % of items included in (a) (i), (ii), (iv) and (vi) of Article 69 of Delegated Regulation (EU) 2015/35, not including consolidated strategic participations.




C0130


Additional Tier 1


This is the value of Additional Tier 1 held in the participation (not only the part to be deducted)..
Additional Tier 1 has the meaning as defined in the relevant sector rules.
These are participations in financial and credit institutions which when aggregated exceed 10 % of items included in (a) (i), (ii), (iv) and (vi) of Article 69 of Delegated Regulation (EU) 2015/35, not including consolidated strategic participations.




C0140


Tier 2


This is the value of Tier 2 held in the participation.
Tier 2 has the meaning as defined in relevant sector rules (not only the part to be deducted).
These are participations in financial and credit institutions which when aggregated exceed 10 % of items included in (a) (i), (ii), (iv) and (vi) of Article 69 of Delegated Regulation (EU) 2015/35, not including consolidated strategic participations





Total participations in related undertakings that are financial and credit institutions (for which there is an OF deduction)






C0150


Total participations in financial and credit institutions — Total


This is the total value of participations in financial and credit institutions. (for which there is an OF deduction)




C0160


Total participations in financial and credit institutions — Common Equity Tier 1


This is the total value of Common Equity Tier 1 held in financial and credit institutions. (for which there is an OF deduction)




C0170


Total participations in financial and credit institutions — Additional Tier 1


This is the total value of Additional Tier 1 held in financial and credit institutions. (for which there is an OF deduction)




C0180


Total participations in financial and credit institutions– Tier 2


This is the total value of Tier 2 held in financial and credit institutions. (for which there is an OF deduction)





Own funds deductions






R0010/C0190


Article 68 (1) deduction — total


This is the total value of the Article 68 (1) deduction, specified in Delegated Regulation (EU) 2015/35.




R0010/C0200


Article 68 (1) deduction — tier 1 unrestricted


This is the value of the Article 68(1) deduction which is deducted from tier 1 unrestricted items in accordance with Article 68 (5) of Delegated Regulation (EU) 2015/35.




R0010/C0210


Article 68 (1) deduction — tier 1 restricted


This is the value of the Article 68(1) deduction which is deducted from tier 1 restricted items in accordance with Article 68 (5) of Delegated Regulation (EU) 2015/35.




R0010/C0220


Article 68 (1) deduction — Tier 2


This is the value of the Article 68(1) deduction which is deducted from tier 2 items in accordance with Article 68 (5) of Delegated Regulation (EU) 2015/35.




R0020/C0190


Article 68(2) deduction — total


This is the total value of the Article 68 (2) deduction of Delegated Regulation (EU) 2015/35.




R0020/C0200


Article 68 (2) deduction — tier 1 unrestricted


This is the value of the Article 68(2) deduction which is deducted from tier 1 unrestricted items in accordance with Article 68 (5) of Delegated Regulation (EU) 2015/35.




R0020/C0210


Article 68 (2) deduction — tier 1 restricted


This is the value of the Article 68 (2) deduction which is deducted from tier 1 restricted items in accordance with Article 68 (5) of Delegated Regulation (EU) 2015/35.




R0020/C0220


Article 68 (2) deduction — tier 2


This is the value of the Article 68(2) deduction which is deducted from tier 2 items in accordance with Article 68 (5) of Delegated Regulation (EU) 2015/35.




R0030/C0190


Total deductions


The overall total of all deductions for participations under Article 68 (1) and Article 68 (2) of Delegated Regulation (EU) 2015/35.




R0030/C0200


Total deductions — tier 1 unrestricted


The overall total of all deductions for participations for tier 1 unrestricted under Article 68 (1) and Article 68 (2) of Delegated Regulation (EU) 2015/35.




R0030/C0210


Total deductions — tier 1 restricted


The overall total of all deductions for participations for tier 1 restricted under Article 68 (1) and Article 68 (2) of Delegated Regulation (EU) 2015/35.




R0030/C0220


Total deductions — tier 2


The overall total of all deductions for participations for tier 2 under Article 68 (1) and Article 68 (2) of Delegated Regulation (EU) 2015/35.





Table 3 — Participations in related undertakings that are financial and credit institutions which are considered strategic as defined in Article 171 of the Delegated Regulation (EU) 2015/35 and which are included in the calculation of the group solvency on the basis of method 1 (no OF deduction according to art 68(3)).






C0230


Name of related undertaking


This is the name of the related undertaking in which the participation is held. These are participations in financial and credit institutions which are considered strategic as defined in Article 171 of the Delegated Regulation (EU) 2015/35) and which are included in the calculation of the group solvency on the basis of method 1.




C0240


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be unique and kept consistent over time.




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0250


Asset ID Code type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0240 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0260


Total


This is the total value for all tiers held in each participation in financial and credit institutions which are considered strategic as defined in Article 171 of the Delegated Regulation (EU) 2015/35) and which are included in the calculation of the group solvency on the basis of method 1.




C0270


Type 1 Equity


This is the value of type 1 equity held in each participation in financial and credit institutions which are considered strategic as defined in Article 171 of the Delegated Regulation (EU) 2015/35) and which are included in the calculation of the group solvency on the basis of method 1.
Type 1 equity has the meaning as defined in Article 168 (2) of the Delegated Regulation (EU) 2015/35).




C0280


Type 2 Equity


This is the value of type 2 equity held in each participation. in financial and credit institutions which are considered strategic as defined in Article 171 of the Delegated Regulation (EU) 2015/35) and which are included in the calculation of the group solvency on the basis of method 1.
Type 2 equity has the meaning as defined in Article 168(3) of the Delegated Regulation (EU) 2015/35).




C0290


Subordinated liabilities


This is the value of subordinated liabilities held in each participations in financial and credit institutions which are considered strategic as defined in Article 171 of the Delegated Regulation (EU) 2015/35) and which are included in the calculation of the group solvency on the basis of method 1.





Table 4 — Participations in related undertakings that are financial and credit institutions which are strategic (as defined in Article 171 of the Delegated Regulation (EU) 2015/35), not included in the calculation of the group solvency on the basis of method 1 and which are not deducted according to art 68(1) and 68 (2) (It shall include the remaining part (the part of participation which was not deducted) following the partial deduction according to Article 68 (2) of the Delegated Regulation (EU) 2015/35)






C0300


Name of related undertaking


This is the name of the related undertaking that is financial or credit institution in which the participation is held. The participations in this related undertakings is strategic (as defined in Article 171 of the Delegated Regulation (EU) 2015/35)), not included in the calculation of the group solvency on the basis of method 1 and not deducted according to art 68(1) and art 68(2).




C0310


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be unique and kept consistent over time.




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0320


Asset ID Code type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0310 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0330


Total


This is the total value for all tiers of each participation in related undertakings that are financial and credit institutions which are strategic, not included in the calculation of the group solvency on the basis of method 1 and which are not deducted according to Article 68(1) and Article 68(2) of Delegated Regulation (EU) 2015/35, meaning the sum of:.






1)


the value of strategic participations in financial and credit institutions which are not deducted according to both Article 68(1) and 68(2) of Delegated Regulation (EU) 2015/35, because the sum of participations in financial and credit institutions is less than 10 %,










2)


the remainder of the strategic participations which are deducted following the Article 68(2) of Delegated Regulation (EU) 2015/35.








C0340


Type 1 Equity


This is the value of each participation in related undertakings that are financial and credit institutions which are strategic, not included in the calculation of the group solvency on the basis of method 1, not deducted according to Article 68(1) and Article 68(2) of Delegated Regulation (EU) 2015/35and held in Type 1 equities, meaning the sum of:.






1)


the value of strategic participations in financial and credit institutions which are not deducted according to both Article 68(1) and 68(2) of Delegated Regulation (EU) 2015/35, because the sum of participations in financial and credit institutions is less than 10 %,










2)


the remainder of the strategic participations which are deducted following the Article 68(2) of Delegated Regulation (EU) 2015/35.




Type 1 equity has the meaning as defined in Article 168 (2) of the Delegated Regulation (EU) 2015/35.




C0350


Type 2 Equity


This is the value of each participation in related undertakings that are financial and credit institutions which are strategic, not included in the calculation of the group solvency on the basis of method 1, not deducted according to Article 68(1) and Article 68(2) of Delegated Regulation (EU) 2015/35 and held in Type 2 equities, meaning the sum of:.






1)


the value of strategic participations in financial and credit institutions which are not deducted according to both Article 68(1) and 68(2) of Delegated Regulation (EU) 2015/35, because the sum of participations in financial and credit institutions is less than 10 %,










2)


the remainder of the strategic participations which are deducted following the Article 68(2) of Delegated Regulation (EU) 2015/35.




Type 2 equity has the meaning as defined in Article 168 (3) of the Delegated Regulation (EU) 2015/35.




C0360


Subordinated liabilities


This is the value of each participation in related undertakings that are financial and credit institutions which are strategic, not included in the calculation of the group solvency on the basis of method 1, not deducted according to Article 68(1) and Article 68(2) of Delegated Regulation (EU) 2015/35 and held in subordinated liabilities, meaning the sum of:.






1)


the value of strategic participations in financial and credit institutions which are not deducted according to both Article 68(1) and 68(2) of Delegated Regulation (EU) 2015/35, because the sum of participations in financial and credit institutions is less than 10 %,










2)


the remainder of the strategic participations which are deducted following the Article 68(2) of Delegated Regulation (EU) 2015/35.









Table 5 — Participations in related undertakings that are financial and credit institutions which are not strategic and which are not deducted according to art 68(1) and 68(2) of Delegated Regulation (EU) 2015/35


(It shall include the remaining part following the partial deduction according to Article 68 (2) of the Delegated Regulation (EU) 2015/35)






C0370


Name of related undertaking


This is the name of the related undertaking that are financial and credit institutions in which the participation is held. These are participations in related undertakings which are not strategic and not deducted according to art 68(1) and 68 (2) of Delegated Regulation (EU) 2015/35.




C0380


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be unique and kept consistent over time.




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0390


Asset ID Code type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0380 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0400


Total


This is the total value for all tiers of each participation in related undertakings that are financial and credit institutions, which are not strategic and which are not deducted according to art 68(1) and 68 (2) of Delegated Regulation (EU) 2015/35 meaning the sum of:.






1)


the value of non–strategic participations in financial and credit institutions which are not deducted according to both Articles 68(1) and 68(2) of Delegated Regulation (EU) 2015/35, because the sum of participations in financial and credit institutions is less than 10 %,










2)


the remainder of the non–strategic participations which are deducted following the Article 68(2) of Delegated Regulation (EU) 2015/35.








C0410


Type 1 Equity


This is the value of each participation in related undertakings that are financial and credit institutions which are not strategic, not deducted according to art 68(1) and art 68(2) of Delegated Regulation (EU) 2015/35 and held in Type 1 equities, meaning the sum of:.






1)


the value of non–strategic participations in financial and credit institutions which are not deducted according to both Articles 68(1) and 68(2) of Delegated Regulation (EU) 2015/35, because the sum of participations in financial and credit institutions is less than 10 %,










2)


the remainder of the non–strategic participations which are deducted following the Article 68(2) of Delegated Regulation (EU) 2015/35.




Type 1 equity has the meaning as defined in Article 168 (2) of the Delegated Regulation (EU) 2015/35.




C0420


Type 2 Equity


This is the value of each participation in related undertakings that are financial and credit institutions, which are not strategic, not deducted according to art 68(1) and art 68(2) of Delegated Regulation (EU) 2015/35 and held in Type 2 equities, meaning the sum of:.






1)


the value of non–strategic participations in financial and credit institutions which are not deducted according to both Article 68(1) and 68(2) of Delegated Regulation (EU) 2015/35, because the sum of participations in financial and credit institutions is less than 10 %,










2)


the remainder of the non–strategic participations which are deducted following the Article 68(2) of Delegated Regulation (EU) 2015/35.




Type 2 equity has the meaning as defined in Article 168 (3) of the Delegated Regulation (EU) 2015/35.




C0430


Subordinated liabilities


This is the value of each participation in related undertakings that are financial and credit institutions, which are not strategic, not deducted according to art 68(1) and art 68(2) of Delegated Regulation (EU) 2015/35 and held in subordinated liabilities, meaning the sum of:.






1)


the value of non–strategic participations in financial and credit institutions which are not deducted according to both Article 68(1) and 68(2) of Delegated Regulation (EU) 2015/35, because the sum of participations in financial and credit institutions is less than 10 %,










2)


the remainder of the non–strategic participations which are deducted following the Article 68(2) of Delegated Regulation (EU) 2015/35.









Table 6 — Other strategic participations not in financial and credit institution






C0440


Name of related undertaking


This is the name of the related undertaking in which the participation is held.
These are participations which are not in financial and credit institutions and which are considered strategic.




C0450


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be unique and kept consistent over time.




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0460


Asset ID Code type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0450 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0470


Total


This is the total value held for all tiers in each participation that are not financial and credit institutions and that are considered strategic.




C0480


Type 1 Equity


This is the value of type 1 equity held in each participation that are not financial and credit institutions and that are considered strategic.
Type 1 equity has the meaning as defined in Article 168 (2) of the Delegated Regulation (EU) 2015/35).




C0490


Type 2 Equity


This is the value of type 2 equity held in each participation that are not financial and credit institutions and that are considered strategic.
Type 2 equity has the meaning as defined in Article 168 (3) of Delegated Regulation (EU) 2015/35.




C0500


Subordinated liabilities


This is the value of subordinated liabilities held in each participation that are not financial and credit institutions and that are considered strategic.





Table 7 — Other non–strategic participations not in financial and credit institution






C0510


Name of related undertaking


This is the name of the related undertaking in which the participation is held.
These are participations which are not in financial and credit institutions and which are not considered strategic.




C0520


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be unique and kept consistent over time.




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0530


Asset ID Code type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0520 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0540


Total


This is the total value held for all tiers in each participation that are not financial and credit institutions and that are not considered strategic.




C0550


Type 1 Equity


This is the value of type 1 equity held in each participation that are not financial and credit institutions and that are not considered strategic.
Type 1 equity has the meaning as defined in Article 168 (2) of the Delegated Regulation (EU) 2015/35.




C0560


Type 2 Equity


This is the value of type 2 equity held in each participation that are not financial and credit institutions and that are not considered strategic.
Type 2 equity has the meaning as defined in Article 168 (3) of Delegated Regulation (EU) 2015/35.




C0570


Subordinated liabilities


This is the value of subordinated liabilities held in each participations that are not financial and credit institutions and that are not considered strategic.





Total for SCR calculation






R0040/C0580


Total participations in related undertakings that are financial and credit institutions –Total


This is the total value of participations in undertakings which are financial and credit institutions.




R0040/C0590


Total participations in related undertakings that are financial and credit institutions — Type 1 Equity


This is the total value of Type 1 Equity of participations in undertakings which are financial and credit institutions.
Type 1 equity has the meaning as defined in Article 168 (2) of the Delegated Regulation (EU) 2015/35.




R0040/C0600


Total participations in related undertakings that are financial and credit institutions — Type 2 Equity


This is the total value of Type 2 Equity of participations in undertakings which are financial and credit institutions.
Type 2 equity has the meaning as defined in Article 168 (3) of Delegated Regulation (EU) 2015/35.




R0040/C0610


Total participations in related undertakings that are financial and credit institutions — Subordinated liabilities


This is the total value of Subordinated liabilities of participations in undertakings which are financial and credit institutions.




R0050/C0580


Total participations in related undertakings that are financial and credit institutions, of which strategic (method 1 or less than 10 % not method –Total


This is the total value of strategic participations in undertakings (method 1 or less than 10 % not method 1) which are financial and credit institutions.




R0050/C0590


Total participations in related undertakings that are financial and credit institutions, of which strategic (method 1 or less than 10 % not method 1) — Type 1 Equity


This is the total value of Type 1 Equity of strategic participations in undertakings (method 1 or less than 10 % not method 1) which are financial and credit institutions.
Type 1 equity has the meaning as defined in Article 168 (2) of the Delegated Regulation (EU) 2015/35.




R0050/C0600


Total participations in related undertakings that are financial and credit institutions, of which strategic (method 1 or less than 10 % not method 1) — Type 2 Equity


This is the total value of Type 2 Equity of strategic participations in undertakings (method 1 or less than 10 % not method 1) which are financial and credit institutions.
Type 2 equity has the meaning as defined in Article 168 (3) of Delegated Regulation (EU) 2015/35.




R0050/C0610


Total participations in related undertakings that are financial and credit institutions, of which strategic (method 1 or less than 10 % not method 1) — Subordinated liabilities


This is the total value of Subordinated liabilities of strategic participations in undertakings (method 1 or less than 10 % not method 1) which are financial and credit institutions.




R0060/C0580


Total participations in related undertakings that are financial and credit institutions of which non–strategic (less than 10 %) –Total


This is the total value of not strategic participations in undertakings (less than 10 %) which are financial and credit institutions.




R0060/C0590


Total participations in related undertakings that are financial and credit institutions of which non–strategic (less than 10 %) — Type 1 Equity


This is the total value of Type 1 Equity of not strategic participations in undertakings (less than 10 % — C0500) which are financial and credit institutions.
Type 1 equity has the meaning as defined in Article 168 (2) of the Delegated Regulation (EU) 2015/35.




R0060/C0600


Total participations in related undertakings that are financial and credit institutions of which non–strategic (less than 10 %) — Type 2 Equity


This is the total value of Type 2 Equity of not strategic participations in undertakings (less than 10 %) which are financial and credit institutions.
Type 2 equity has the meaning as defined in Article 168 (3) of Delegated Regulation (EU) 2015/35.




R0060/C0610


Total participations in related undertakings that are financial and credit institutions of which non–strategic (less than 10 %) — Subordinated liabilities


This is the total value of Subordinated liabilities of not strategic participations in undertakings (less than 10 %) which are financial and credit institutions.




R0070/C0580


Total participations in related undertakings that are not financial and credit institutions –Total


This is the total value of participations in undertakings which are not financial and credit institutions. This is the sum of C0470 and C0540.




R0070/C0590


Total participations in related undertakings that are not financial and credit institutions — Type 1 Equity


This is the total value of Type 1 Equities held in participations in undertakings which are not financial and credit institutions.
Type 1 equity has the meaning as defined in Article 168 (2) of Delegated Regulation (EU) 2015/35. This is the sum of C0480 and C550.




R0070/C0600


Total participations in related undertakings that are not financial and credit institutions — Type 2 Equity


This is the total value of Type 2 Equities held in participations in undertakings which are not financial and credit institutions.
Type 2 equity has the meaning as defined in Article 168 (3) of Delegated Regulation (EU) 2015/35. This is the sum of C0490 and C0560)




R0070/C0610


Total participations in related undertakings that are not financial and credit institutions — Subordinated liabilities


This is the total value of subordinated liabilities held in participations in undertakings which are not financial and credit institutions. This is the sum of C0500 and C0570.




R0080/C0580


Total participations in related undertakings that are not financial and credit institutions — Total– of which strategic


This is the total value of strategic participations in undertakings which are not financial and credit institutions. This is the sum of C0470.




R0080/C0590


Total participations in related undertakings that are not financial and credit institutions — Type 1 Equity — of which strategic


This is the total value of Type 1 Equities held in strategic participations in undertakings which are not financial and credit institutions.
Type 1 equity has the meaning as defined in Article 168 (2) of Delegated Regulation (EU) 2015/35. This is the sum of C0480.




R0080/C0600


Total participations in related undertakings that are not financial and credit institutions — Type 2 Equity — of which strategic


This is the total value of Type 2 Equities held in strategic participations in undertakings which are not financial and credit institutions. This is the sum of C0490).




R0080/C0610


Total participations in related undertakings that are not financial and credit institutions — Subordinated liabilities — of which strategic


This is the total value of subordinated liabilities held in strategic participations in undertakings which are not financial and credit institutions. This is the sum of C0500.




R0090/C0580


Total participations in related undertakings that are not financial and credit institutions — total — of which non–strategic


This is the total value of non–strategic participations in undertakings which are not financial and credit institutions. This is the sum of C0540.




R0090/C0590


Total participations in related undertakings that are not financial and credit institutions — Type 1 Equity — of which non–strategic


This is the total value of Type 1 Equities held in non–strategic participations in undertakings which are not financial and credit institutions. Type 1 equity has the meaning as defined in Article 168 (2) of Delegated Regulation (EU) 2015/35. This is the sum of C0550.




R0090/C0600


Total participations in related undertakings that are not financial and credit institutions — Type 2 Equity — of which non–strategic


This is the total value of Type 2 Equities held in non–strategic participations in undertakings which are not financial and credit institutions. This is the sum of C0560.




R0090/C0610


Total participations in related undertakings that are not financial and credit institutions — Subordinated liabilities — of which non–strategic


This is the total value of subordinated liabilities held in non–strategic participations in undertakings which are not financial and credit institutions. This is the sum of C0570.





Total






C0620


Total of all participations


This is the total value of all participations.





S.25.01 — Solvency Capital Requirement — for undertakings on Standard Formula


General comments:

This section relates to opening and annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.25.01 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of template S.01.03.
Where the entity has MAP or RFF (except those under the scope of Article 304 of Directive 2009/138/EC) when reporting at the level of the whole undertaking, the notional Solvency Capital Requirement (‘nSCR’) at risk module level and the loss–absorbing capacity (LAC) of technical provisions and deferred taxes to be reported shall be calculated as follows:






—


Where the undertaking applies the full adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level the nSCR is calculated as if no loss of diversification exists and the LAC shall be calculated as the sum of the LAC across all RFF/MAP and remaining part;










—


Where the undertaking applies the Simplification at risk sub–module level to aggregate the nSCR of the RFF/MAP at entity level the nSCR is calculated considering a direct summation at sub–module level method and the LAC shall be calculated as the sum of the LAC across all RFF/MAP and remaining part,










—


Where the undertaking applies the simplification at risk module level to aggregate the nSCR of the RFF/MAP at entity level the nSCR is calculated considering a direct summation at module level method and the LAC shall be calculated as the sum of the LAC across all RFF/MAP and remaining part.




The adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level shall be allocated (C0050) to the relevant risk modules (i.e. market risk, counterparty default risk, life underwriting risk, health underwriting risk and non–life underwriting risk). The amount to be allocated to each relevant risk module shall be calculated as follows:






—





, where
—   
adjustment
= Adjustment calculated according to one of the three methods referred above
—   
BSCR′
= Basic solvency capital requirement calculated according to the information reported in this template (C0030/R0100)
—   
nSCRint

= nSCR for intangible assets risk according to the information reported in this template (C0030/R0070)










—


Multiplication of this ‘q factor’ by the nSCR of each relevant risk module (i.e. market risk, counterparty default risk, life underwriting risk, health underwriting risk and non–life underwriting risk)











 


ITEM


INSTRUCTIONS




Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112(7) of Directive 2009/138/EC, to provide an estimate of the SCR using standard formula.
One of the options in the following closed list shall be used:






 


1 — Article 112(7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




R0010–R0050/C0030


Net solvency capital requirement


Amount of the net capital charge for each risk module, as calculated using the standard formula.
The difference between the net and the gross SCR is the consideration of the future discretionary benefits according to Article 205 of Delegated Regulation (EU) 2015/35.
This amount shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where applicable.
These cells do not include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if there was no loss of diversification.




R0010–R0050/C0040


Gross solvency capital requirement


Amount of the gross capital charge for each risk module, as calculated using the standard formula.
The difference between the net and the gross SCR is the consideration of the future discretionary benefits according to Article 205 of Delegated Regulation (EU) 2015/35.
This amount shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where applicable.
These cells do not include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if there was no loss of diversification.




R0010–R0050/C0050


Allocation of RFF adjustment due to RFF and Matching adjustments portfolios


Part of the adjustment allocated to each risk module according to the procedure described in the general comments. This amount shall be positive.




R0060/C0030


Net solvency capital requirement Diversification


Amount of the diversification effects between Basic SCR of net risk modules due to the application of the correlation matrix defined in Annex IV of Directive 2009/138/EC.
This amount shall be reported as a negative value.




R0060/C0040


Gross solvency capital requirement Diversification


Amount of the diversification effects between Basic SCR of gross risk modules due to the application of the correlation matrix defined in Annex IV of Directive 2009/138/EC.
This amount shall be reported as a negative value.




R0070/C0030


Net solvency capital requirement Intangible asset risk


Amount of the capital charge, after the adjustment for the loss–absorbing capacity of technical provisions, for intangible assets risk, as calculated using the standard formula.




R0070/C0040


Gross solvency capital requirement Intangible assets risk


The future discretionary benefits according to Article 205 of the Delegated Regulation (EU) 2015/35 for intangible assets risk is zero under standard formula, hence R0070/C0040 equals R0070/C0030.




R0100/C0030


Net solvency capital requirement — Basic Solvency Capital Requirement


Amount of the basic capital requirements, after the consideration of future discretionary benefits according to Article 205 of Delegated Regulation (EU) 2015/35, as calculated using the standard formula.
This amount shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where applicable.
This cell does not include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if there was no loss of diversification.
This amount shall be calculated as a sum of the net capital charges for each risk module within the standard formula, including adjustment for diversification effect within standard formula.




R0100/C0040


Gross solvency capital requirement — Basic Solvency Capital Requirement


Amount of the basic capital requirements, before the consideration of future discretionary benefits according to Article 205 of Delegated Regulation (EU) 2015/35, as calculated using the standard formula.
This amount shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where applicable.
This cell does not include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if there was no loss of diversification.
This amount shall be calculated as a sum of the gross capital charges for each risk module within the standard formula, including adjustment for diversification effect within standard formula





Calculation of Solvency Capital Requirement






R0120/C0100


Adjustment due to RFF/MAP nSCR aggregation


Adjustment to correct the bias on SCR calculation due to aggregation of RFF/MAP nSCR at risk module level. This amount shall be positive.




R0130/C0100


Operational risk


Amount of the capital requirements for operational risk module as calculated using the standard formula.




R0140/C0100


Loss–absorbing capacity of technical provisions


Amount of the adjustment for loss–absorbing capacity of technical provisions calculated according to the standard formula.
This amount shall be reported as a negative value.
At RFF/MAP level and at entity level where there are no RFF (other than those under Article 304 of Directive 2009/138/EC) nor MAP it is the maximum between zero and the amount corresponding to the minimum between the amount of technical provisions without risk margin in relation to future discretionary benefits net of reinsurance and the difference between gross and net basic solvency capital requirement.
Where there are RFF (other than those under Article 304 of Directive 2009/138/EC) or MAP, this amount shall be calculated as the sum of the loss–absorbing capacity of technical provisions of each RFF/MAP and remaining part, taking into account the net future discretionary benefits as a top limit.




R0150/C0100


Loss–absorbing capacity of deferred taxes


Amount of the adjustment for loss–absorbing capacity of deferred taxes calculated according to the standard formula.
This amount shall be negative.




R0160/C0100


Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC


Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be reported only during the transitional period.




R0200/C0100


Solvency capital requirement excluding capital add–on


Amount of the total diversified SCR before any capital add–on.




R0210/C0100


Capital add–ons already set


Amount of capital add–on that had been set at the reporting reference date. It will not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.




R0220/C0100


Solvency capital requirement


Amount of the Solvency Capital Requirement.





Other information on SCR






R0400/C0100


Capital requirement for duration–based equity risk sub–module


Amount of the capital requirement for duration–based equity risk sub–module.




R0410/C0100


Total amount of notional Solvency Capital Requirements for remaining part


Amount of the notional SCRs of remaining part when undertaking has RFF.




R0420/C0100


Total amount of notional Solvency Capital Requirements for ring–fenced funds


Amount of the sum of notional SCRs of all ring–fenced funds when undertaking has RFF (other than those related to business operated in accordance with article 4 of Directive 2003/41/EC (transitional)).




R0430/C0100


Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios


Amount of the sum of notional SCRs of all matching adjustment portfolios.




R0440/C0100


Diversification effects due to RFF nSCR aggregation for article 304


Amount of the adjustment for a diversification effect between ring–fenced funds under Article 304 of Directive 2009/138/EC and the remaining part where applicable.




R0450/C0100


Method used to calculate the adjustment due to RFF/MAP nSCR aggregation


Method used to calculate the adjustment due to RFF nSCR aggregation. One of the options in the following closed list shall be used:






 


1 — Full recalculation










 


2 — Simplification at risk sub–module level










 


3 — Simplification at risk module level










 


4 — No adjustment




When the undertaking has no RFF (or have only RFF under Article 304 of Directive 2009/138/EC) it shall select option 4.




R0460/C0100


Net future discretionary benefits


Amount of technical provisions without risk margin in relation to future discretionary benefits net of reinsurance.





S.25.02 — Solvency Capital Requirement — for undertakings using the standard formula and partial internal model


General comments:

This section relates to opening and annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
The components to be reported shall be agreed between national supervisory authorities and insurance and reinsurance undertakings.
Template SR.25.02 shall be reported by ring–fenced fund, matching adjustment portfolio and the remaining part for every undertaking under a partial internal model. This includes undertakings where a partial internal model is applied to a full ring–fenced fund and/or matching adjustment portfolio while the other ring–fenced funds and/or matching adjustment portfolios are under the standard formula. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
For those undertakings under a partial internal model to which the adjustment due to the aggregation of the nSCR of RFF/MAP is applicable, where the entity has MAP or RFF (except those under the scope of Article 304 of Directive 2009/138/EC) when reporting at the level of the whole undertaking, the nSCR at risk module level and the loss–absorbing capacity (LAC) of technical provisions and deferred taxes to be reported shall be calculated as follows:






—


Where the undertaking applies the full adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level: the nSCR is calculated as if no RFF and the LAC shall be calculated as the sum of the LAC across all RFF/MAP and remaining part;










—


Where the undertaking applies the Simplification at risk sub–module level to aggregate the nSCR of the RFF/MAP at entity level the the nSCR and LAC are calculated considering a direct summation at sub–module level method,










—


Where the undertaking applies the Simplification at risk module level to aggregate the nSCR of the RFF/MAP at entity level the nSCR and LAC are calculated considering a direct summation at module level method.




The adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level shall be allocated (C0060) to the relevant risk modules (i.e. market risk, counterparty default risk, life underwriting risk, health underwriting risk and non–life underwriting risk) when calculated according to the standard formula. The amount to be allocated to each relevant risk module shall be calculated as follows:






—





, where
—   
adjustment
= Adjustment calculated according to one of the three methods referred above
—   
BSCR′
= Basic solvency capital requirement calculated according the information reported in this template
—   
nSCRint

= nSCR for intangible assets risk according to the information reported in this template










—


Multiplication of this ‘q factor’ by the nSCR of each relevant risk module (i.e. market risk, counterparty default risk, life underwriting risk, health underwriting risk and non–life underwriting risk)











 


ITEM


INSTRUCTIONS




Z0020


Ring–fenced fund, matching adjustment portfolio or Remaining Part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




C0010


Unique number of component


Unique number of each component agreed with their national supervisory authority to identify uniquely components from their model. This number shall always be used with the appropriate component description reported in each item. Where the partial internal model allow the same split by risk module as the one in the standard formula, the following numbers of components shall be used:






—


1 — Market risk










—


2 — Counterparty default risk










—


3 — Life underwriting risk










—


4 — Health underwriting risk










—


5 — Non–life underwriting risk










—


6 — Intangible asset risk










—


7 — Operational risk










—


8 — LAC Technical Provisions (negative amount)










—


9 — LAC Deferred Taxes (negative amount)




Where standard formula risk modules cannot be reported, undertaking shall attribute a number to each component different from 1 to 7.
This number shall always be used with the appropriate component description reported in each item C0030. The numbers of the components shall be kept consistent over time.




C0020


Components description


Identification, using free text, of each of the components that can be identified by the undertaking. These components shall be aligned with standard formula risk modules if possible according to the partial internal model. Each component shall be identified using a separate entry. Undertakings shall identify and report components consistently across different reporting periods, unless there has been some change to the internal model affecting the categories.
Loss–absorbing capacity of technical provisions and/or deferred taxes not embedded within components shall be reported as separated components.




C0030


Calculation of the Solvency Capital Requirement


Amount of the capital charge for each component regardless of the method of calculation (either standard formula or partial internal model), after the adjustments for loss–absorbing capacity of technical provision and/or deferred taxes when they are embedded in the component calculation.
For the components Loss absorbing capacity (‘LAC’) of technical provisions and/or deferred taxes when reported as a separate component it shall be the amount of the loss–absorbing capacity (these amounts shall be reported as negative values)
For components calculated using the standard formula this cell represents the gross nSCR. For components calculated using the partial internal model, this represents the value considering the future management actions which are embedded in the calculation, but not those which are modelled as a separate component.
This amount shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where applicable where applicable.
When applicable, this cell does not include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level.




C0050


Allocation from adjustments due to RFF and Matching adjustment portfolios


Where applicable, part of the adjustment allocated to each risk module according to the procedure described in the general comments. This amount shall be positive.




C0060


Consideration of the future management actions regarding technical provisions and/or deferred taxes


To identify if the future management actions relating to the loss absorbing capacity of technical provisions and/or deferred taxes are embedded in the calculation, the following closed list of options shall be used:






 


1 — Future management actions regarding the loss–absorbing capacity of technical provisions embedded within the component










 


2 — Future management actions regarding the loss–absorbing capacity of deferred taxes embedded within the component










 


3 — Future management actions regarding the loss–absorbing capacity of technical provisions and deferred taxes embedded within the component










 


4 — No embedded consideration of future management actions.








C0070


Amount modelled


For each component this cell represents the amount calculated according to the partial internal model.




R0110/C0100


Total of undiversified components


Sum of all components.




R0060/C0100


Diversification


The total amount of the diversification among components reported in C0030.
This amount does not include diversification effects inside each component, which shall be embedded in the values reported in C0030.
This amount shall be reported as negative value.




R0120/C0100


Adjustment due to RFF/MAP nSCR aggregation


When applicable, adjustment to correct the bias on SCR calculation due to aggregation of RFF/MAP nSCR at risk module level.




R0160/C0100


Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC


Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be reported only during the transitional period.




R0200/C0100


Solvency capital requirement, excluding capital add–ons


Amount of the total diversified SCR before any capital add–on.




R0210/C0100


Capital add–ons already set


Amount of capital add–ons that had been set at the reporting reference date. It will not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.




R0220/C0100


Solvency Capital Requirement


Overall capital requirement including capital add–ons





Other information on SCR






R0300/C0100


Amount/Estimate of the overall loss–absorbing capacity of technical provisions


Amount/Estimate of the overall adjustment for loss–absorbing capacity of technical provisions, including the part embedded in the components and the part reported as a single component. This amount shall be reported as a negative amount.




R0310/C0100


Amount/Estimate of the loss absorbing capacity for deferred taxes


Amount/Estimate of the overall adjustment for loss–absorbing capacity for deferred taxes, including the part embedded in the components and the part reported as a single component. This amount shall be reported as a negative amount.




R0400/C0100


Capital requirement for duration–based equity risk sub–module


Amount of the capital requirement for duration–based equity risk sub–module.




R0410/C0100


Total amount of notional Solvency Capital Requirements for remaining part


Amount of the notional SCRs of remaining part when undertaking has RFF.




R0420/C0100


Total amount of Notional Solvency Capital Requirements for ring fenced funds


Amount of the sum of notional SCRs of all ring–fenced funds when undertaking has RFF (other than those related to business operated in accordance with Article 4 of Directive 2003/41/EC (transitional)).




R0430/C0100


Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios


Amount of the sum of notional SCRs of all matching adjustment portfolios
This item does not have to be reported when reporting SCR calculation at RFF or matching adjustment portfolio level.




R0440/C0100


Diversification effects due to RFF nSCR aggregation for article 304


Amount of the adjustment for a diversification effect between ring fenced funds under Article 304 of Directive 2009/138/EC and the remaining part where applicable.
It shall be equal to the difference between the sum of the nSCR for each RFF/MAP/RP and the SCR reported in R0200/C0100.




R0450/C0100


Method used to calculate the adjustment due to RFF nSCR aggregation


Method used to calculate the adjustment due to RFF nSCR aggregation. One of the following option shall be used:






 


1 — Full recalculation










 


2 — Simplification at risk sub–module level










 


3 — Simplification at risk module level










 


4 — No adjustment




When the undertaking has no RFF (or have only RFF under Article 304 of Directive 2009/138/EC) it shall select option 4.




R0460/C0100


Net future discretionary benefits


Amount of technical provisions without risk margin in relation to future discretionary benefits net of reinsurance.





S.25.03 — Solvency Capital Requirement — for undertakings using full internal model


General comments:

This section relates to opening and annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
The components to be reported shall be agreed between national supervisory authorities and insurance and reinsurance undertakings.
Template SR.25.03 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part for every undertaking under a full internal model. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.







 


ITEM


INSTRUCTIONS




Z0020


Ring–fenced fund, matching adjustment portfolio or Remaining Part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




C0010


Unique number of component


Unique number of each component of the full internal model, agreed with their national supervisory authority to identify uniquely components from their model. This number shall always be used with the appropriate component description reported in each item C0020.
The numbers of the components shall be kept consistent over time.




C0020


Components description


Identification, using free text, of each of the components that can be identified by the undertaking within the full internal model. These components may not exactly align with the risks defined for the standard formula. Each component shall be identified using a separate entry. Undertakings shall identify and report components consistently across different reporting periods, unless there has been some change to internal model affecting the categories.
Loss–absorbing capacity of technical provisions and/or deferred taxes modelled but not within components shall be reported as separated components.




C0030


Calculation of the Solvency Capital Requirement


Amount of the net capital charge for each component, after the adjustments for the future management actions relating to technical provision and/or deferred taxes when applicable, calculated by the full internal model on an undiversified basis, to the extent that these adjustments are modelled within components.
Loss absorbing capacity of technical provisions and/or deferred taxes modelled but not within components shall be reported as negative values.




C0060


Consideration of the future management actions regarding technical provisions and/or deferred taxes


To identify if the future management actions relating to the loss absorbing capacity of technical provisions and/or deferred taxes are embedded in the calculation, the following closed list of options shall be used:






 


1 — Future management actions regarding the loss–absorbing capacity of technical provisions embedded within the component










 


2 — Future management actions regarding the loss–absorbing capacity of deferred taxes embedded within the component










 


3 — Future management actions regarding the loss–absorbing capacity of technical provisions and deferred taxes embedded within the component










 


4 — No embedded consideration of future management actions.








R0110/C0100


Total of undiversified components


Sum of all components.




R0060/C0100


Diversification


The total amount of the diversification among components reported in C0030 calculated using the full internal model.
This amount does not include diversification effects inside each component, which shall be embedded in the values reported in C0030.
This amount shall be negative.




R0160/C0100


Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC


Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is reported only during the transitional period.




R0200/C0100


Solvency capital requirement, excluding capital add–on


Amount of the total diversified SCR before any capital add–on.




R0210/C0100


Capital add–ons already set


Amount of capital add–on that had been set at the reporting reference date. It will not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.




R0220/C0100


Solvency capital requirement


Amount of total SCR calculated using full internal model.





Other information on SCR






R0300/C0100


Amount/estimate of the overall loss–absorbing capacity of technical provisions


Amount/Estimate of the overall adjustment for loss–absorbing capacity of technical provisions, including the part embedded in each component and the part reported as a single component.




R0310/C0100


Amount/estimate of the overall loss–absorbing capacity of deferred taxes


Amount/Estimate of the overall adjustment for loss–absorbing capacity of deferred taxes, including the part embedded in each component and the part reported as a single component.




R0410/C0100


Total amount of notional Solvency Capital Requirements for remaining part


Amount of the notional SCRs of remaining part when undertaking has RFF.




R0420/C0100


Total amount of Notional Solvency Capital Requirements for ring fenced funds


Amount of the sum of notional SCRs of all ring–fenced funds when undertaking has RFF (other than those related to business operated in accordance with article 4 of Directive 2003/41/EC (transitional)).




R0430/C0100


Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios


Amount of the sum of notional SCRs of all matching adjustment portfolios.




R0440/C0100


Diversification effects due to RFF nSCR aggregation for article 304


Amount of the adjustment for a diversification effect between ring fenced funds under Article 304 of Directive 2009/138/EC and remaining part where applicable.




R0460/C0100


Net future discretionary benefits


Amount of technical provisions without risk margin in relation to future discretionary benefits net of reinsurance.





S.26.01 — Solvency Capital Requirement — Market risk


General comments:

This section relates to annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
The template SR.26.01.01 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
Amounts before and after shock shall be filled in with the amount of assets and liabilities sensitive to that shock. For the liabilities the assessment shall be done at the most granular level available between contract and homogeneous risk group. This means that if a contract/HRG is sensitive to a shock the amount of liabilities associated to that contract/HRG shall be reported as amount sensitive to that shock.







 


ITEM


INSTRUCTIONS




Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112(7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112(7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’.




R0010/C0010


Simplifications spread risk — bonds and loans


Identify whether an undertaking used simplifications for the calculation of spread risk with regard to bonds and loans. One of the options in the following closed list shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0010/C0010 = 1, only C0060 and C0080 shall be filled in for R0410.




R0020/C0010


Captives simplifications — interest rate risk


Identify whether a captive undertaking used simplifications for the calculation of interest rate risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0020/C0010 = 1, only C0060 and C0080 shall be filled in for R0100–R0120




R0030/C0010


Captives simplifications — spread risk on bonds and loans


Identify whether a captive undertaking used simplifications for the calculation of spread risk with regard to bonds and loans. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used








R0040/C0010


Captives simplifications — market risk concentration


Identify whether a captive undertaking used simplifications for the calculation of market risk concentration. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used









Interest rate risk






R0100/C0060


Absolute value after shock — Net solvency capital requirement — interest rate risk


This is the net capital charge for interest rate risk, i.e. after adjustment for the loss absorbing capacity of technical provisions.
If R0020/C0010=1, this item represents the net capital charge for interest rate risk calculated using simplified calculations for captive undertakings.




R0100/C0080


Absolute value after shock — Gross solvency capital requirement– interest rate risk


This is the gross capital charge for interest rate risk, i.e. before the loss absorbing capacity of technical provisions.
If R0020/C0010=1, this item represents the gross capital charge for interest rate risk calculated using simplified calculations for captive undertakings.




R0110–R0120/C0020


Initial absolute values before shock — Assets — Interest rate risk — interest rate down/up shock


This is the total value of the assets sensitive to interest rate down/up risk, before shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0110–R0120/C0030


Initial absolute values before shock — Liabilities — Interest rate risk — interest rate down/up shock


This is the total value of the liabilities sensitive to interest rate down/up risk, before shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0110–R0120/C0040


Absolute values after shock — Assets — Interest rate risk — interest rate down/up shock


This is the absolute value of assets sensitive to interest rate down/up risks after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0110–R0120/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Interest rate risk– interest rate down/up shock


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to interest rate down/up risks after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0110–R0120/C0060


Absolute value after shock — Net solvency capital requirement– interest rate risk– interest rate down/up shock


This is the net capital charge for interest rate down/up risk, after adjustment for the loss absorbing capacity of technical provisions.
If R0020/C0010=1, this item represents the net capital charge for interest rate down/up risk calculated using simplifications.




R0110–R0120/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — Interest rate risk — Interest rate down/up shock


This is the absolute value of liabilities (before the loss absorbing capacity of technical provisions) sensitive to interest rate down/up risks after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0110–R0120/C0080


Absolute value after shock — Gross solvency capital requirement — interest rate risk — interest rate down/up shock


This is the gross capital charge for the interest rate down/up risk, i.e. before the loss absorbing capacity of Technical provisions
If R0020/C0010=1, this item represents the gross capital charge for interest rate down/up risk calculated using simplifications.





Equity risk






R0200/C0060


Absolute value after shock — Net solvency capital requirement — equity risk


This is the net capital charge for equity risk, i.e. after adjustment for the loss absorbing capacity of technical provisions.




R0200/C0080


Absolute value after shock — Gross solvency capital requirement — equity risk


This is the gross capital charge for equity risk, i.e. before the loss absorbing capacity of technical provisions.




R0210/C0020


Initial absolute values before shock — Assets — equity risk — type 1 equities


This is the initial absolute value of the assets sensitive to the equity risk charge related to type 1 equities
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0210/C0030


Initial absolute values before shock — Liabilities — equity risk — type 1 equities


This is the initial absolute value of the liabilities sensitive to equity risk related to type 1 equities.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0210/C0040


Absolute values after shock — Assets — Equity risk — type 1 equities


This is the absolute value of the assets sensitive to the equity risk charge related to type 1 equities category, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0210/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Equity risk –type 1 equities


This is the absolute value of the liabilities sensitive to equity risk charge related to type 1 equities, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0210/C0060


Absolute value after shock — Net solvency capital requirement — equity risk –type 1 equities


This is the net capital charge for equity risk (for type 1 equities), after adjustment for the loss absorbing capacity of technical provisions.




R0210/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions) — equity risk –type 1 equities


This is the absolute value of the liabilities sensitive to equity risk charge related to type 1 equities, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0210/C0080


Absolute value after shock — Gross solvency capital requirement — Equity risk –type 1 equities


This is the gross capital charge for equity risk for type 1 equities, i.e. before the loss absorbing capacity of technical provisions.




R0220–R0240/C0020


Initial absolute values before shock — Assets — equity risk –type 1 equities


This is the initial absolute value of the assets sensitive to the equity risk (for each kind of type 1 equity).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0220–R0240/C0040


Absolute values after shock — Assets — equity risk –type 1 equities


This is the absolute value of the assets sensitive the equity risk charge, (for each kind of type 1 equity), after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0250/C0020


Initial absolute values before shock — Assets — equity risk –type 2 equities


This is the initial absolute value of the assets sensitive to the equity risk for type 2 equities
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0250/C0030


Initial absolute values before shock — Liabilities — equity risk –type 2 equities


This is the initial absolute value of liabilities sensitive to the equity risk for type 2 equities.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0250/C0040


Absolute values after shock — Assets — Equity risk — type 2 equities


This is the absolute value of the assets sensitive to equity risk charge for type 2 equities, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0250/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Equity risk –type 2 equities


This is the absolute value of liabilities sensitive to equity risk (for type 2 equities), after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0250/C0060


Absolute value after shock — Net solvency capital requirement — equity risk –type 2 equities


This is the net capital charge for equity risk (for type 2 equities) after adjustment for the loss absorbing capacity of technical provisions.




R0250/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions) equity risk –type 2 equities


This is the absolute value of the liabilities sensitive to equity risk (for type 2 equities), after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0250/C0080


Absolute value after shock — Gross solvency capital requirement — Equity risk — type 2 equities


This is the gross capital charge for equity risk for type 2 equities, i.e. before the loss absorbing capacity of technical provisions.




R0260–R0280/C0020


Initial absolute values before shock — Assets — equity risk –type 2 equities


This is the value of the assets sensitive to the equity risk (for each kind of type 2 equities)
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0260–R0280/C0040


Absolute values after shock — Assets — equity risk –type 2 equities


This is the absolute value of the assets sensitive to equity risk (for each kind of type 2 equities), after the equity shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.





Property risk






R0300/C0020


Initial absolute values before shock — Assets — Property risk


This is the absolute value of the assets sensitive to the property risk.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0300/C0030


Initial absolute values before shock — Liabilities — Property risk


This is the value of the liabilities sensitive to the property risk.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0300/C0040


Absolute values after shock — Assets — Property risk


This is the absolute value of the assets sensitive to property risk charge, after the property shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0300/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Property risk


This is the absolute value of the liabilities underlying property risk charge, after the property shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0300/C0060


Absolute value after shock — Net solvency capital requirement — property risk


This is the net capital charge for property risk, after adjustment for the loss absorbing capacity of technical provisions.




R0300/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions) — property risk


This is the absolute value of the liabilities underlying property risk charge, after the property shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0300/C0080


Absolute value after shock — Gross solvency capital requirement — Property risk


This is the gross capital charge for property risk, i.e. before the loss absorbing capacity of technical provisions.





Spread risk






R0400/C0060


Absolute value after shock — Net solvency capital requirement — spread risk


This is the net capital charge for spread risk, after adjustment for the loss absorbing capacity of technical provisions.




R0400/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk


This is the gross capital charge for spread risk, before the loss absorbing capacity of technical provisions.




R0410/C0020


Initial absolute values before shock — Assets — spread risk — bonds and loans


This is the absolute value of the assets sensitive to the spread risk on bonds and loans.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0410/C0030


Initial absolute values before shock — Liabilities — spread risk — bonds and loans


This is the absolute value of the liabilities sensitive to the spread risk on bonds and loans.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0040


Absolute values after shock — Assets — spread risk — bonds and loans


This is the absolute value of the assets sensitive to the spread risk on bonds and loans, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0410/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — spread risk — bonds and loans


This is the absolute value of the liabilities underlying the spread risk charge for bonds and loans, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — bonds and loans


This is the net capital charge for spread risk on bonds and loans, after adjustment for the loss absorbing capacity of technical provisions.
If R0010/C0010 = 1, this item represents the net solvency capital requirement for spread risk — bonds and loans, calculated using simplifications




R0410/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions)– spread risk — bonds and loans


This is the absolute value of the liabilities sensitive to the spread risk on bonds and loans, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — bonds and loans


This is the gross capital charge for spread risk on bonds and loans, i.e. before the loss absorbing capacity of technical provisions.
If R0010/C0010 = 1, this item represents gross solvency capital requirement for spread risk — bonds and loans calculated using simplifications.




R0420/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — credit derivatives


This is the net capital charge for spread risk on credit derivatives, after adjustment for the loss absorbing capacity of technical provisions.




R0420/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — credit derivatives


This is the gross capital charge for spread risk on credit derivatives, i.e. before the loss absorbing capacity of technical provisions.




R0430–R0440/C0020


Initial absolute values before shock — Assets — spread risk — credit derivatives — downward/upward shock on credit derivatives


This is the absolute value of assets sensitive to the downward/upward shock in respect to the spread risk on credit derivatives.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0430–R0440/C0030


Initial absolute values before shock — Liabilities — spread risk — credit derivatives — downward/upward shock on credit derivatives


This is the absolute value of the liabilities sensitive to the downward/upward shock in respect to spread risk on credit derivatives.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430–R0440/C0040


Absolute values after shock — Assets — spread risk — credit derivatives — downward/upward shock on credit derivatives


This is the absolute value of the assets sensitive the downward/upward shock for spread risk on credit derivatives, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0430–R0440/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — spread risk –credit derivatives — downward/upward shock on credit derivatives


This is the absolute value of the liabilities sensitive to the downward/upward shock for spread risk on credit derivatives, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430–R0440/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — credit derivatives — downward/upward shock on credit derivatives


This is the net capital charge for the downward/upward shock for spread risk on credit derivatives, after adjustment for the loss absorbing capacity of technical provisions.




R0430–R0440/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions)– spread risk –credit derivatives — downward/upward shock on credit derivatives


This is the absolute value of the liabilities sensitive to the downward/upward shock for spread risk on credit derivatives, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430–R0440/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — credit derivatives — downward/upward shock on credit derivatives


This is the gross capital charge for the downward/upward shock for spread risk on credit derivatives, i.e. before the loss absorbing capacity of technical provisions.




R0450/C0020


Initial absolute values before shock — Assets — spread risk — securitisation positions


This is the absolute value of the assets sensitive to the spread risk on securitisation positions.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0450/C0030


Initial absolute values before shock — Liabilities — spread risk — securitisation positions


This is the absolute value of the liabilities sensitive to the spread risk on securitisation positions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0450/C0040


Absolute values after shock — Assets — spread risk — securitisation positions


This is the absolute value of the assets sensitive to the spread risk on securitisation positions, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0450/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — spread risk — securitisation positions )


This is the absolute value of the liabilities sensitive to the spread risk on securitisation positions, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0450/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — securitisation positions


This is the net capital charge for spread risk on securitisation positions, after adjustment for the loss absorbing capacity of technical provisions.




R0450/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions)– spread risk — securitisation positions


This is the absolute value of the liabilities sensitive to the spread risk on securitisation positions, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0450/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — securitisation positions


This is the gross capital charge for spread risk on securitisation positions, i.e. before the loss absorbing capacity of technical provisions.




R0460/C0020


Initial absolute values before shock — Assets — spread risk — securitisation positions — type 1


This is the absolute value of the assets sensitive to the spread risk on type 1 securitisation positions.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0460/C0030


Initial absolute values before shock — Liabilities — spread risk — securitisation positions — type 1


This is the absolute value of the liabilities sensitive to the spread risk on type 1 securitisation positions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0460/C0040


Absolute values after shock — Assets — spread risk — securitisation positions — type 1


This is the absolute value of the assets sensitive to the spread risk on type 1 securitisation positions, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0460/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — spread risk — securitisation positions — type 1)


This is the absolute value of the liabilities sensitive to the spread risk on type 1 securitisation positions, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0460/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — securitisation positions — type 1


This is the net capital charge for spread risk on type 1 securitisation positions, after adjustment for the loss absorbing capacity of technical provisions.




R0460/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions)– spread risk — securitisation positions — type 1


This is the absolute value of the liabilities sensitive to the spread risk on type 1 securitisation positions, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0460/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — securitisation positions — type 1


This is the gross capital charge for spread risk on type 1 securitisation positions, i.e. before the loss absorbing capacity of technical provisions.




R0470/C0020


Initial absolute values before shock — Assets — spread risk — securitisation positions — type 2


This is the absolute value of the assets sensitive to the spread risk on type 2 securitisation positions.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0470/C0030


Initial absolute values before shock — Liabilities — spread risk — securitisation positions — type 2


This is the absolute value of the liabilities sensitive to the spread risk on type 2 securitisation positions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0470/C0040


Absolute values after shock — Assets — spread risk — securitisation positions — type 2


This is the absolute value of the assets sensitive to the spread risk on type 2 securitisation positions, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0470/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — spread risk — securitisation positions — type 2)


This is the absolute value of the liabilities sensitive to the spread risk on type 2 securitisation positions, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0470/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — securitisation positions — type 2


This is the net capital charge for spread risk on type 2 securitisation positions, after adjustment for the loss absorbing capacity of technical provisions.




R0470/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions)– spread risk — securitisation positions — type 2


This is the absolute value of the liabilities sensitive to the spread risk on type 2 securitisation positions, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0470/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — securitisation positions — type 2


This is the gross capital charge for spread risk on type 2 securitisation positions, i.e. before the loss absorbing capacity of technical provisions.




R0480/C0020


Initial absolute values before shock — Assets — spread risk — securitisation positions — resecuritisation


This is the absolute value of the assets sensitive to the spread risk on resecuritisation positions.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0480/C0030


Initial absolute values before shock — Liabilities — spread risk — securitisation positions — resecuritisation


This is the absolute value of the liabilities sensitive to the spread risk on resecuritisation positions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0480/C0040


Absolute values after shock — Assets — spread risk — securitisation positions — resecuritisation


This is the absolute value of the assets sensitive to the spread risk on resecuritisation positions, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0480/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — spread risk — securitisation positions — resecuritisation


This is the absolute value of the liabilities sensitive to the spread risk on resecuritisation positions, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0480/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — securitisation positions — resecuritisation


This is the net capital charge for spread risk on resecuritisation positions, after adjustment for the loss absorbing capacity of technical provisions.




R0480/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions)– spread risk — securitisation positions — resecuritisation


This is the absolute value of the liabilities sensitive to the spread risk on resecuritisation positions, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0480/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — securitisation positions — resecuritisation


This is the gross capital charge for spread risk on resecuritisation positions, i.e. before the loss absorbing capacity of technical provisions.





Concentration risk






R0500/C0020


Initial absolute values before shock — Assets — market risk concentrations


This is the absolute value of the asset sensitive to the market risk concentrations
For captive undertakings, if R0040/C0010=1, this item represents the absolute value of the assets sensitive to the market risk concentration, after taking into account simplifications allowed for captives.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0500/C0060


Absolute value after shock — Net solvency capital requirement — market risk concentrations


This is the net capital charge for market risk concentrations, after adjustment for the loss absorbing capacity of technical provisions, aggregated for each single name exposure.
For captive undertakings, if cell R0040/C0010=1, this item represents net capital charge for market risk concentration, calculated using simplified calculation.




R0500/C0080


Absolute value after shock — Gross solvency capital requirement — market risk concentrations


This is the gross capital charge for market risk concentrations, aggregated for each single name exposure, i.e. before the loss absorbing capacity of technical provisions.





Currency risk






R0600/C0060


Absolute value after shock — Net solvency capital requirement (after the loss absorbing capacity of technical provisions) — currency risk


This is the sum for the different currencies of:






—


the capital requirement (including after the loss absorbing capacity of technical provisions) for an increase in value of the foreign currency against the local currency;










—


the capital requirement (including after the loss absorbing capacity of technical provisions) for a decrease in value of the foreign currency against the local currency.








R0600/C0080


Absolute value after shock — Gross solvency capital requirement — currency risk


This is the sum for the different currencies of:






—


the capital requirement (before the loss absorbing capacity of technical provisions) for an increase in value of the foreign currency against the local currency;










—


the capital requirement (before the loss absorbing capacity of technical provisions) for a decrease in value of the foreign currency against the local currency.








R0610–R0620/C0020


Initial absolute values before shock — Assets — Currency risk — increase/ decrease in the value of the foreign currency


This is the total value of the assets sensitive to currency increase/decrease risk, before shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0610–R0620/C0030


Initial absolute values before shock — Liabilities — Currency risk — increase/ decrease in the value of the foreign currency


This is the total value of the liabilities sensitive to currency increase/decrease risk, before shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0610–R0620/C0040


Absolute values after shock — Assets — Currency risk — increase/ decrease in the value of the foreign currency


This is the absolute value of assets sensitive to currency increase/decrease risk after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0610–R0620/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Currency risk — increase/ decrease in the value of the foreign currency


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to currency increase/decrease risk after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0610–R0620/C0060


Absolute value after shock — Net solvency capital requirement (after the loss absorbing capacity of technical provisions) — Currency risk — increase/ decrease in the value of the foreign currency


This is the net capital charge for currency increase/decrease risk, after adjustment for the loss absorbing capacity of technical provisions. In R0610 only the currencies where the increase shock is the largest shall be reported and in R0620 only the currencies where the decrease shock is the largest shall be reported.




R0610–R0620/C0070


Absolute values after shock (before the loss–absorbing capacity of technical provisions) — Currency risk — increase/ decrease in the value of the foreign currency


This is the absolute value of liabilities (before the loss absorbing capacity of technical provisions) sensitive to currency increase/decrease risk after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0610–R0620/C0080


Absolute value after shock — Gross solvency capital requirement (excluding the loss–absorbing capacity of technical provisions) — Currency risk — increase/ decrease in the value of the foreign currency


This is the gross capital charge for the currency increase/decrease risk, i.e. excluding before the loss absorbing capacity of Technical provisions. In R0610 only the currencies where the increase shock is the largest shall be reported and in R0620 only the currencies where the decrease shock is the largest shall be reported.





Diversification within market risk module






R0700/C0060


Diversification within market risk module –net


This is the diversification effect within the market risk module as a result of the aggregation of the net capital requirements (after loss absorbing capacity of technical provisions) of the single risk sub–modules.
Diversification shall be reported as a negative value when it reduces the capital requirement.




R0700/C0080


Diversification within market risk module — gross


This is the diversification effect within the market risk module as a result of the aggregation of the gross capital requirements (before loss absorbing capacity of technical provisions) of the single risk sub–modules.
Diversification shall be reported as a negative value when it reduces the capital requirement.





Total solvency capital requirement for market risk






R0800/C0060


Total market risk — Net solvency capital requirement


This is the total net capital charge for all market risks, after loss absorbing capacity of technical provisions, calculated using the standard formula.




R0800/C0080


Total market risk — Gross solvency capital requirement


This is the total gross capital charge for all market risks, excluding loss absorbing capacity of technical provisions, calculated using the standard formula





S.26.02 — Solvency Capital Requirement — Counterparty default risk


General comments

This section relates to annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.26.02.01 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.







 


ITEM


INSTRUCTIONS




Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112(7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112(7) reporting










 


2 — Regular reporting








Z0020


Ring Fenced Fund/Matching adjustment portfolios/Remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




R0010/C0010


Simplifications


Identify whether an undertakings used simplifications for the calculation of counter party default risk. One of the options in the following closed list shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used








R0100/C0080


Type 1 exposures — Gross solvency capital requirement


This is the gross capital charge (before the loss–absorbency capacity of technical provisions) for counterparty default risk arising from all Type 1 exposures as defined for Solvency II purposes.




R0110–R0200/C0020


Name of single name exposure


Describe the name of the 10 largest single exposures.




R0110–R0200/C0030


Code of single name exposure


Identification code using the Legal Entity Identifier (LEI) if available.
If not available this item shall not be reported




R0110–R0200/C0040


Type of code of the single name exposure


Identification of the code used in item ‘Code of single name exposure’. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








R0110–R0200/C0050


Type 1 exposures — Single name exposure X — Loss Given Default


The value of the Loss Given Default for each of the 10 largest single name exposure.




R0110–R0200/C0060


Type 1 exposures — Single name exposure X — Probability of Default


The Probability of Default for each of the 10 largest single name exposure.




R0300/C0080


Type 2 exposures — Gross solvency capital requirement


This is the gross capital charge (before the loss–absorbency capacity of technical provisions) for counterparty default risk arising from all Type 2 exposures, as defined for Solvency II purposes




R0310/C0050


Type 2 exposures — Receivables from Intermediaries due for more than 3 months — Loss Given Default


This is the value of Loss Given Default for Type 2 counterparty risk arising from intermediaries due for more than 3 months.




R0320/C0050


Type 2 exposures — All type 2 exposures other than receivables from Intermediaries due for more than 3 months — Loss Given Default


This is the value of Loss Given Default for Type 2 counterparty risk arising from all type 2 exposures other than receivables from Intermediaries due for more than 3 months.




R0330/C0080


Diversification within counterparty default risk module — gross solvency capital requirement


This is the amount of gross diversification effects allowed in aggregation of capital requirements for counterparty default risk for Type 1 and Type 2 exposures.




R0400/C0070


Total net solvency capital requirement for counterparty default risk


This is the total amount of the net capital charge (after the loss–absorbency capacity of technical provisions) for counterparty default risk.




R0400/C0080


Total gross solvency capital requirement for counterparty default risk


This is the total amount of the gross capital charge (before the loss–absorbency capacity of technical provisions) for counterparty default risk.





Further details on mortgages






R0500/C0090


Losses stemming from type 2 mortgage loans


Amount of the overall losses stemming from mortgage loans that has been classified as type 2 exposures according to Article 191 (13) of Delegated Regulation (EU) 2015/35.




R0510/C0090


Overall losses stemming from mortgage loans


Amount of the overall losses stemming from mortgage loans according to Article 191 (13) of Delegated Regulation (EU) 2015/35.





S.26.03 — Solvency Capital Requirements — Life underwriting risk


General comments:

This section relates to annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.26.03.01 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
All values shall be reported net of reinsurance and other risk mitigating techniques.
Amounts before and after shock shall be filled in with the amount of assets and liabilities sensitive to that shock. For the liabilities the assessment shall be done at the most granular level available between contract and homogeneous risk group. This means that if a contract/HRG is sensitive to a shock the amount of liabilities associated to that contract/HRG shall be reported as amount sensitive to that shock.







 


ITEM


INSTRUCTIONS




Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112(7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112(7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




R0010/C0010


Simplifications used: mortality risk


Identify whether an undertaking used simplifications for a calculation of mortality risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0010/C0010 = 1, only C0060 and C0080 shall be filled in for R0100.




R0020/C0010


Simplifications used — longevity


Identify whether an undertaking used simplifications for the calculation of longevity risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0020/C0010 = 1, only C0060 and C0080 shall be filled in for R0200.




R0030/C0010


Simplifications used: disability– morbidity risk —


Identify whether an undertaking used simplifications for the calculation of disability — morbidity risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0030/C0010 = 1, only C0060 and C0080 shall be filled in for R0300.




R0040/C0010


Simplifications used: lapse risk


Identify whether an undertaking used simplifications for the calculation of lapse risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0040/C0010 = 1, only C0060 and C0080 shall be filled in for R0400 to R0420.
R0430 shall be fully completed in any case.




R0050/C0010


Simplifications used: life expense risk —


Identify whether an undertaking used simplifications for the calculation of life expense risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0050/C0010 = 1, only C0060 and C0080 shall be filled in for R0500.




R0060/C0010


Simplifications used: life catastrophe risk


Identify whether an undertaking used simplifications for the calculation of life catastrophe risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0060/C0010 = 1, only C0060 and C0080 shall be filled in for R0700.





Life underwriting risk






R0100/C0020


Initial absolute values before shock — Assets — Mortality risk


This is the absolute value of the assets sensitive to mortality risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0100/C0030


Initial absolute values before shock — Liabilities — Mortality risk


This is the absolute value of liabilities sensitive to mortality risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0100/C0040


Absolute values after shock — Assets — Mortality risk


This is the absolute value of the assets sensitive to mortality risk after the shock (i.e. permanent increase in mortality rates).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0100/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Mortality risk


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to risk, after the shock (i.e. permanent increase in mortality rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0100/C0060


Absolute value after shock — Net solvency capital requirement — Mortality risk


This is the net capital charge for mortality risk after the shock (after adjustment for the loss absorbing capacity of technical provisions).
If R0010/C0010=1, this item represents net capital charge for mortality risk calculated using simplifications.




R0100/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — Mortality risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to mortality risk, after the shock (permanent increase in mortality rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0100/C0080


Absolute value after shock — Gross solvency capital requirement — Mortality risk


This is the gross capital charge for mortality risk. (before the loss absorbing capacity of technical provisions)
If R0010/C0010=1, this item represents gross capital charge for mortality risk calculated using simplifications.




R0200/C0020


Initial absolute values before shock — Assets — Longevity risk


This is the absolute value of the assets sensitive to longevity risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0200/C0030


Initial absolute values before shock — Liabilities — Longevity risk


This is the absolute value of liabilities sensitive to longevity risk charge, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0200/C0040


Absolute values after shock — Assets — Longevity risk


This is the absolute value of the assets sensitive to longevity risk, after the shock (i.e. permanent decrease in mortality rates).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0200/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Longevity risk


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions sensitive to longevity risk, after the shock (i.e. permanent decrease in mortality rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0200/C0060


Absolute value after shock — Net solvency capital requirement — Longevity risk


This is the net capital charge for longevity risk after the shock (after adjustment for the loss absorbing capacity of technical provisions).
If R0020/C0010=1, this item represents net capital charge for longevity risk calculated using simplifications




R0200/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions)– Longevity risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to longevity risk charge, after the shock (permanent decrease in mortality rates.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0200/C0080


Absolute value after shock — Gross solvency capital requirement — Longevity risk


This is the gross capital charge for longevity risk (before the loss absorbing capacity of technical provisions).
If R0020/C0010=1, this item represents gross capital charge for longevity risk calculated using simplifications.




R0300/C0020


Initial absolute values before shock — Assets — Disability — morbidity risk


This is the absolute value of the assets sensitive to disability — morbidity risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0300/C0030


Initial absolute values before shock — Liabilities — Disability– morbidity risk


This is the absolute value of liabilities sensitive to disability — morbidity risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0300/C0040


Absolute values after shock — Assets — Disability — morbidity risk


This is the absolute value of the assets sensitive to disability — morbidity risk, after the shock (i.e. as prescribed by standard formula: an increase in disability and morbidity rates which are used in calculation of technical provisions to reflect the disability and morbidity experience in the next following 12 months, and for all months after the following 12 months and a decrease in the disability and morbidity rates recovery rates used in the calculation of technical provisions in respect of next 12 months and for all year thereafter.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0300/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Disability — morbidity risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to disability — morbidity risk, after the shock (i.e. as prescribed by standard formula, see description provided in definition to cell R0300/C0040).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0300/C0060


Absolute value after shock — Net solvency capital requirement — Disability — morbidity risk


This is the net capital charge for disability — morbidity risk, after adjustment for the loss absorbing capacity of technical provisions.
If R0030/C0010=1, this item represents net capital charge for disability and morbidity risk calculated using simplifications.




R0300/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — Disability — morbidity risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to disability — morbidity risk, after the shock (i.e. as prescribed by standard formula, see description provided in definition to cell R0300/C0040).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0300/C0080


Absolute value after shock — Gross solvency capital requirement — Disability — morbidity risk


This is the gross capital charge for disability — morbidity risk (before the loss absorbing capacity of technical provisions).
If R0030/C0010=1, this item represents gross capital charge for disability and morbidity risk calculated using simplifications.




R0400/C0060


Absolute value after shock — Net solvency capital requirement — Lapse risk


This is the overall net capital charge for lapse risk, after adjustment for the loss absorbing capacity of technical provisions.
If R0040/C0010=1, this item represents net capital charge for lapse risk calculated using simplifications.




R0400/C0080


Absolute value after shock — Gross solvency capital requirement — Lapse risk


This is the overall gross capital charge (before the loss–absorbing capacity of technical provisions) for lapse risk.
If R0040/C0010=1, this item represents gross capital charge for lapse risk calculated using simplifications.




R0410/C0020


Initial absolute values before shock — Assets — Lapse risk– risk of increase in lapse rates


This is the absolute value of the assets sensitive to the risk of an increase in lapse rates, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0410/C0030


Initial absolute values before shock — Liabilities — Lapse risk — risk of increase in lapse rates


This is the absolute value of liabilities sensitive to the risk of an increase in lapse rates, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0040


Absolute values after shock — Assets — Lapse risk –risk of increase in lapse rates


This is the absolute value of the assets sensitive to the risk of an increase in lapse rates, after the shock (i.e. permanent increase in the lapse rates).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0410/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Lapse risk — risk of increase in lapse rates


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to the risk of an increase in lapse rates, after the shock (i.e. permanent increase in the lapse rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0060


Absolute value after shock — Net solvency capital requirement — Lapse risk — risk of increase in lapse rates


This is the net capital charge for the risk of a permanent increase in lapse rates, after adjustment for the loss absorbing capacity of technical provisions.
If R0040/C0010=1, this item represents net capital charge for a permanent increase in lapse rates, calculated using simplified calculation for lapse rate.




R0410/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions — Lapse risk — risk of increase in lapse rates)


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to the risk of a permanent increase in lapse rates, after the shock (permanent increase in lapse rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0080


Absolute value after shock — Gross solvency capital requirement — Lapse risk — risk of increase lapse rates


This is the gross capital charge (before the loss–absorbing capacity of technical provisions) for the risk of a permanent increase in lapse rates.
If R0040/C0010=1, this item represents gross capital charge for a permanent increase in lapse rates, calculated using simplified calculation for lapse rate.




R0420/C0020


Initial absolute values before shock — Assets — Lapse risk — risk of decrease in lapse rates


This is the absolute value of the assets sensitive to the risk of a permanent decrease in lapse rates, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0420/C0030


Initial absolute values before shock — Liabilities — Lapse risk — risk of decrease in lapse rates


This is the absolute value of liabilities sensitive to the risk of a permanent decrease in lapse rates, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0420/C0040


Absolute values after shock — Assets — Lapse risk — risk of decrease in lapse rates


This is the absolute value of the assets sensitive to the risk of a permanent decrease in lapse rates, after the shock (i.e. permanent decrease in the rates of lapse rates).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0420/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Lapse risk — risk of decrease in lapse rates


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to the risk of a permanent decrease in lapse rates, after the shock (i.e. permanent decrease of the rates of lapse rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0420/C0060


Absolute value after shock — Net solvency capital requirement — Lapse risk — risk of decrease in lapse rates


This is the net capital charge for the risk of a permanent decrease in lapse rates, after adjustment for the loss absorbing capacity of technical provisions.
If R0040/C0010=1, this item represents net capital charge for a permanent decrease in lapse rates, calculated using simplified calculation for lapse rate.




R0420/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions)– Lapse risk — risk of decrease in lapse rates


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to the risk of a permanent decrease in lapse rates, after the shock (permanent decrease in lapse rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0420/C0080


Absolute value after shock — Gross solvency capital requirement — Lapse risk — risk of decrease in lapse rates


This is the gross capital charge for the risk of a decrease in lapse rates as used to compute the risk (before the loss absorbing capacity of technical provisions).
If R0040/C0010=1, this item represents gross capital charge for a permanent decrease in lapse rates, calculated using simplified calculation for lapse rate




R0430/C0020


Initial absolute values before shock — Assets — Lapse risk– mass lapse risk


This is the absolute value of the assets sensitive to mass lapse risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0430/C0030


Initial absolute values before shock — Liabilities — Lapse risk –mass lapse risk


This is the absolute value of liabilities sensitive to mass lapse risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430/C0040


Absolute values after shock — Assets — Lapse risk — mass lapse risk


This is the absolute value of the assets sensitive to mass lapse risk charge, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0430/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Lapse risk — mass lapse risk


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to mass lapse risk charge, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430/C0060


Absolute value after shock — Net solvency capital requirement — Lapse risk — mass lapse risk


This is the net capital charge for mass lapse risk, after adjustment for the loss absorbing capacity of technical provisions.




R0430/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions)– Lapse risk — mass lapse risk


This is the absolute value of the liabilities sensitive to mass lapse risk charge, after the shock (before the loss absorbing capacity of technical provisions).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430/C0080


Absolute value after shock — Gross solvency capital requirement — Lapse risk — mass lapse risk


This is the gross capital charge for mass lapse risk, after the shock (before the loss absorbing capacity of technical provisions).




R0500/C0020


Initial absolute values before shock — Assets — Life — expense risk


This is the absolute value of the assets sensitive to life — expense risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0500/C0030


Initial absolute values before shock — Liabilities — Life — expense risk


This is the absolute value of liabilities sensitive to life –expense risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0500/C0040


Absolute values after shock — Assets — Life — expense risk


This is the absolute value of the assets sensitive to life expense risk, after the shock (i.e. shock as prescribed by standard formula: a 10 % increase the amount of expenses taken into account in the calculation of technical provisions and increase in 1 percentage point to the expense inflation rate (expressed as a percentage) used for the calculation of technical provision).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0500/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Life — expense risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to expense risk, after the shock (i.e. a shock. as prescribed by standard formula, refer to description provided within definition to cell R0500/C0040).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0500/C0060


Absolute value after shock — Net solvency capital requirement — Life expense risk


This is the net capital charge for expense risk, including adjustment for the loss absorbing capacity of technical provisions.
If R0050=1, this cell represents net capital charge for life expense risk calculated using simplified calculation.




R0500/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — Life — expense risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to expense risk, after the shock (i.e. shock as prescribed by standard formula, refer to description provided within definition to cell R0500/C0040).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0500/C0080


Absolute value after shock — Gross solvency capital requirement — Life –expense risk


This is the gross capital charge for expense risk (before the loss absorbing capacity of technical provisions).
If R0050/C0010=1, this cell represents gross capital charge for life expense risk calculated using simplified calculations.




R0600/C0020


Initial absolute values before shock — Assets — Revision risk


This is the absolute value of the assets sensitive to revision risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0600/C0030


Initial absolute values before shock — Liabilities — Revision risk


This is the absolute value of liabilities sensitive to revision risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0600/C0040


Absolute values after shock — Assets — Revision risk


This is the absolute value of the assets sensitive to revision risk, after the shock (i.e. shock as prescribed by standard formula: a % increase in the amount of annuity benefits taken into account in the calculation of technical provisions.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0600/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Revision risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to revision risk charge, after the shock (i.e. as prescribed by standard formula, refer to a definition in item R0600/C0040).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0600/C0060


Absolute value after shock — Net solvency capital requirement — Revision risk


This is the net capital charge for revision risk after adjustment for the loss absorbing capacity of technical provisions.




R0600/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — Revision risk


This is the absolute value of the liabilities (excluding the loss–absorbing capacity of technical provisions) underlying revision risk charge, after the shock ((i.e. shock as prescribed by standard formula, refer to a definition provided in item R0600/C0040), as used to compute the risk.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0600/C0080


Absolute value after shock — Gross solvency capital requirement — Revision risk


This is the gross capital charge (before the loss–absorbing capacity of technical provisions) for revision risk.




R0700/C0020


Initial absolute values before shock — Assets — Life Catastrophe risk


This is the absolute value of the assets sensitive to life catastrophe risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0700/C0030


Initial absolute values before shock — Liabilities — Life Catastrophe risk


This is the absolute value of liabilities sensitive to life catastrophe risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0700/C0040


Absolute values after shock — Assets — Life Catastrophe risk


This is the absolute value of the assets sensitive to life catastrophe risk, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0700/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Life catastrophe risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to life catastrophe risk charge, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0700/C0060


Absolute value after shock — Net solvency capital requirement — life catastrophe risk


This is the net capital charge for life catastrophe risk after adjustment for the loss absorbing capacity of technical provisions.
If R0060/C0010=1, this item represents net capital charge for life catastrophe risk calculated using simplified calculations.




R0700/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — life catastrophe risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to life catastrophe risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0700/C0080


Absolute value after shock — Gross solvency capital requirement — life catastrophe risk


This is the gross capital charge for life catastrophe risk (before the loss absorbing capacity of technical provisions).
If R0060/C0010=1, this item represents gross capital charge for life catastrophe risk calculated using simplified calculations.




R0800/C0060


Diversification within life underwriting risk module — Net


This is the diversification effect within the life underwriting risk module as a result of the aggregation of the net capital requirements (after adjustment for the loss absorbing capacity of technical provisions) of the single risk sub–modules.
Diversification shall be reported as a negative value if they reduce the capital requirement.




R0800/C0080


Diversification within life underwriting risk module — Gross


This is the diversification effect within the life underwriting risk module as a result of the aggregation of the gross capital requirements (before the loss absorbing capacity of technical provisions) of the single risk sub–modules.
Diversification shall be reported as a negative value if they reduce the capital requirement.




R0900/C0060


Total net solvency capital requirement for life underwriting risk


This is the total net capital charge for life underwriting risk, after adjustment for the loss absorbing capacity of technical provisions.




R0900/C0080


Total gross solvency capital requirement for life underwriting risk


This is the total gross capital charge for life underwriting risk, before the loss absorbing capacity of technical provisions.





Further details on revision risk






R1000/C0090


USP — Factors applied for the revision risk shock


Revision shock — undertaking specific parameter (‘USP’) as calculated by the undertaking and approved by the supervisory authority.
This item is not reported where no undertaking specific parameter is used.





S.26.04 — Solvency Capital Requirement — Health underwriting risk


General Comments:

This section relates to annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.26.04.01 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
All values shall be reported net of reinsurance and other risk mitigating techniques.
Amounts before and after shock shall be filled in with the amount of assets and liabilities sensitive to that shock. For the liabilities the assessment shall be done at the most granular level available between contract and homogeneous risk group. This means that if a contract/HRG is sensitive to a shock the amount of liabilities associated to that contract/HRG shall be reported as amount sensitive to that shock.







 


ITEM


INSTRUCTIONS




Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112(7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112(7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




R0010/C0010


Simplifications used — health mortality risk


Identify whether an undertakings used simplifications for the calculation of health mortality risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0010/C0010 = 1, only C0060 and C0080 shall be filled in for R0100.




R0020/C0010


Simplifications used — health longevity risk


Identify whether an undertaking used simplifications for the calculation of health longevity risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0020/C0010 = 1, only C0060 and C0080 shall be filled in for R0200.




R0030/C0010


Simplifications used: health disability– morbidity risk — Medical expense


Identify whether an undertaking used simplifications for the calculation of health disability morbidity risk — Medical expense. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0030/C0010 = 1, only C0060/R0310 and C0080/R0310 shall be filled in. R0320 and R0330 shall not be filled in.




R0040/C0010


Simplifications used: health disability– morbidity risk — Income protection


Identify whether an undertaking used simplifications for the calculation of health disability morbidity risk — Income protection. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0040/C0010 = 1, only C0060 and C0080 shall be filled in for R0340.




R0050/C0010


Simplifications used: SLT lapse risk


Identify whether an undertaking used simplifications for the calculation of SLT lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0050/C0010 = 1, only C0060 and C0080 shall be filled in for R0400 to R0420.
R0430 shall be fully completed in any case




R0060/C0010


Simplifications used: health expense risk


Identify whether an undertaking used simplifications for the calculation of health expense risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0060/C0010 = 1, only C0060 and C0080 shall be filled in for R0500.





SLT health underwriting risk






R0100/C0020


Initial absolute values before shock — Assets — Health mortality risk


This is the absolute value of the assets sensitive to health mortality risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0100/C0030


Initial absolute values before shock — Liabilities — Health mortality risk


This is the absolute value of liabilities sensitive to health mortality risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0100/C0040


Absolute values after shock — Assets — Health mortality risk


This is the absolute value of the assets sensitive to health mortality risk charge, after the shock (i.e. permanent increase in mortality rates).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0100/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health mortality risk


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to health mortality risk charge, after the shock (i.e. permanent increase in mortality rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0100/C0060


Absolute value after shock — Net solvency capital requirement — Health mortality risk


This is the net capital charge for health mortality risk, after adjustment for the loss absorbing capacity of technical provisions.
If R0010/C0010=1, this item represents net capital charge for health mortality risk calculated using simplifications.




R0100/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health mortality risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to health mortality risk charge, after the shock (permanent increase in mortality rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0100/C0080


Absolute value after shock — Gross solvency capital requirement — Health mortality risk


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health mortality risk.
If R0010/C0010=1, this item represents gross capital charge for health mortality risk calculated using simplifications.




R0200/C0020


Initial absolute values before shock — Assets — Health longevity risk


This is the absolute value of the assets sensitive to health longevity risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0200/C0030


Initial absolute values before shock — Liabilities — Health longevity risk


This is the absolute value of liabilities sensitive to health longevity risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0200/C0040


Absolute values after shock — Assets — Health longevity risk


This is the absolute value of the assets sensitive to health longevity risk after the shock (i.e. permanent decrease in mortality rates).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0200/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health longevity risk


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to health longevity risk, after the shock (i.e. permanent decrease in mortality rates.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0200/C0060


Absolute value after shock — Net solvency capital requirement — Health longevity risk


This is the net capital charge for health longevity risk, after adjustment for the loss absorbing capacity of technical provisions.
If R0020/C0010=1, this item represents net capital charge for health longevity risk calculated using simplifications.




R0200/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health longevity risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to health longevity risk, after the shock (permanent decrease in mortality rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0200/C0080


Absolute value after shock — Gross solvency capital requirement — Health longevity risk


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health longevity risk.
If R0020/C0010=1, this item represents gross capital charge for health longevity risk calculated using simplifications.




R0300/C0060


Absolute value after shock — Net solvency capital requirement –Health disability — morbidity risk


This is the net capital charge for health disability — morbidity risk, after adjustment for the loss absorbing capacity of technical provisions.




R0300/C0080


Absolute value after shock — Gross solvency capital requirement — Health disability — morbidity risk


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health disability — morbidity risk.




R0310/C0060


Absolute value after shock — Net solvency capital requirement –Health disability — morbidity risk — Medical expense


This is the net capital charge for health disability — morbidity risk — Medical expense, after adjustment for the loss absorbing capacity of technical provisions.
If R0030/C0010=1, this item represents net capital charge for health disability — morbidity risk — Medical expense calculated using simplifications.




R0310/C0080


Absolute value after shock — Gross solvency capital requirement — Health disability — morbidity risk — Medical expense


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health disability — morbidity risk — Medical expense.
If R0030/C0010=1, this item represents gross capital charge for health disability — morbidity risk — Medical expense calculated using simplifications.




R0320/C0020


Initial absolute values before shock — Assets — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the absolute value of the assets sensitive to health disability — morbidity risk — Medical expense charge due to an increase of medical payments, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.
If R0030/C0010=1, this row shall not be filled in.




R0320/C0030


Initial absolute values before shock — Liabilities — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the absolute value of liabilities sensitive to health disability — morbidity risk — Medical expense charge due to an increase of medical payments, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.
If R0030/C0010=1, this row shall not be filled in.




R0320/C0040


Absolute values after shock — Assets — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the absolute value of the assets sensitive to health disability — morbidity risk — Medical expense charge due to an increase of medical payments, after the shock (i.e. as prescribed by standard formula).
Recoverables from reinsurance and SPVs shall not be included in this cell.
If R0030/C0010=1, this row shall not be filled in.




R0320/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to health disability — morbidity risk — Medical expense charge due to an increase of medical payments, after the shock (i.e. as prescribed by standard formula).
The amount of TP shall be net of reinsurance and SPV recoverables.
If R0030/C0010=1, this row shall not be filled in.




R0320/C0060


Absolute value after shock — Net solvency capital requirement –Health disability — morbidity risk — Medical expense — increase of medical payments


This is the net capital charge for health disability — morbidity risk — Medical expense — increase of medical payments, after adjustment for the loss absorbing capacity of technical provisions.
If R0030/C0010=1, this row shall not be filled in.




R0320/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) underlying health disability — morbidity risk — Medical expense charge expenses — increase of medical payments, after the shock (i.e. as prescribed by standard formula) as used to compute the risk.
The amount of TP shall be net of reinsurance and SPV recoverables.
If R0030/C0010=1, this row shall not be filled in.




R0320/C0080


Absolute value after shock — Gross solvency capital requirement — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health disability — morbidity risk — Medical expense — increase of medical payments.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0020


Initial absolute values before shock — Assets — Health disability — morbidity risk — Medical expense — decrease of medical payments


This is the absolute value of the assets sensitive to health disability — morbidity risk — Medical expense charge due to an decrease of medical payments, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0030


Initial absolute values before shock — Liabilities — Health disability — morbidity risk — Medical expense — decrease of medical payments


This is the absolute value of liabilities sensitive to health disability — morbidity risk — Medical expense charge due to an decrease of medical payments, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0040


Absolute values after shock — Assets — Health disability — morbidity risk — Medical expense — decrease of medical payments


This is the absolute value of the assets sensitive to health disability — morbidity risk — Medical expense charge due to an decrease of medical payments, after the shock (i.e. as prescribed by standard formula).
Recoverables from reinsurance and SPVs shall not be included in this cell.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health disability — morbidity risk — Medical expense — decrease of medical payments


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to health disability — morbidity risk — Medical expense charge due to an decrease of medical payments, after the shock (i.e. as prescribed by standard formula).
The amount of TP shall be net of reinsurance and SPV recoverables.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0060


Absolute value after shock — Net solvency capital requirement –Health disability — morbidity risk — Medical expense — decrease of medical payments


This is the net capital charge for health disability — morbidity risk — Medical expense — decrease of medical payments, after adjustment for the loss absorbing capacity of technical provisions.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health disability — morbidity risk — Medical expense — decrease of medical payments


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) underlying health disability — morbidity risk — Medical expense charge — decrease of medical payments, after the shock (i.e. as prescribed by standard formula) as used to compute the risk.
The amount of TP shall be net of reinsurance and SPV recoverables.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0080


Absolute value after shock — Gross solvency capital requirement — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health disability — morbidity risk — Medical expense — decrease of medical payments.
If R0030/C0010=1, this row shall not be filled in.




R0340/C0020


Initial absolute values before shock — Assets — Health disability — morbidity risk — Income protection


This is the absolute value of the assets sensitive to health disability — morbidity risk — Income protection, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0340/C0030


Initial absolute values before shock — Liabilities — Health disability — morbidity risk — Income protection


This is the absolute value of liabilities sensitive to health disability — morbidity risk — Income protection charge, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0340/C0040


Absolute values after shock — Assets — Health disability — morbidity risk — Income protection


This is the absolute value of the assets sensitive to health disability — morbidity risk — Income protection charge, after the shock (i.e. as prescribed by standard formula).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0340/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health disability — morbidity risk — Income protection


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to health disability — morbidity risk — Income protection, after the shock (i.e. as prescribed by standard formula).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0340/C0060


Absolute value after shock — Net solvency capital requirement –Health disability — morbidity risk — Income protection


This is the net capital charge for health disability — morbidity risk — Income protection, after adjustment for the loss absorbing capacity of technical provisions.
If R0040/C0010=1, this item represents net capital charge for health disability — morbidity risk — Income protection calculated using simplifications.




R0340/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health disability — morbidity risk — Income protection


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) underlying health disability — morbidity risk — Income protection charge, after the shock (i.e. as prescribed by standard formula) as used to compute the risk.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0340/C0080


Absolute value after shock — Gross solvency capital requirement — Health disability — morbidity risk — Income protection


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health disability — morbidity risk — Income protection.
If R0040/C0010=1, this item represents gross capital charge for health disability — morbidity risk — Income protection calculated using simplifications.




R0400/C0060


Absolute value after shock — Net solvency capital requirement — SLT Health lapse risk


This is the overall net capital charge for SLT health lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, after adjustment for the loss absorbing capacity of technical provisions




R0400/C0080


Absolute value after shock — Gross solvency capital requirement — SLT Health lapse risk


This is the overall gross capital charge (before the loss absorbing capacity for technical provisions) for SLT health lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35.




R0410/C0020


Initial absolute values before shock — Assets — SLT health lapse risk– risk of increase in lapse


This is the absolute value of the assets sensitive to the risk of an increase in lapse rates, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0410/C0030


Initial absolute values before shock — Liabilities — SLT health lapse risk — risk of increase in lapse


This is the absolute value of liabilities sensitive to the risk of an increase in lapse rates, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0040


Absolute values after shock — Assets — SLT health lapse risk –risk of increase in lapse


This is the absolute value of the assets sensitive to the risk of an increase in lapse rates after the shock (i.e. permanent increase in the rates of lapse).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0410/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — SLT health lapse risk –risk of increase in lapse


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to the risk of an increase in lapse rates, after the shock (i.e. permanent increase of the rates of lapse).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0060


Absolute value after shock — Net solvency capital requirement — SLT health lapse risk –risk of increase in lapse


This is the net capital charge for the risk of a permanent increase in lapse rates, after adjustment for the loss absorbing capacity of technical provisions.
If R0050/C0010=1, this item represents net capital charge for a permanent increase in SLT health lapse rates referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, calculated using simplified calculation for SLT health lapse rate




R0410/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — SLT health lapse risk — risk of increase in lapse


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) underlying the risk of a permanent increase in lapse rates, after the shock (permanent increase in lapse rates) as used to compute the risk.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0080


Absolute value after shock — Gross solvency capital requirement — SLT health lapse risk –risk of increase in lapse


This is the gross capital charge (excluding the loss absorbing capacity for technical provisions) for the risk of a permanent increase in lapse rates.
If R0050/C0010=1, this item represents gross capital charge for a permanent increase in lapse rates, calculated using simplified calculation for SLT health lapse rate referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35.




R0420/C0020


Initial absolute values before shock — Assets — SLT health lapse risk– risk of decrease in lapse


This is the absolute value of the assets sensitive to the risk of a permanent decrease in lapse rates, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0420/C0030


Initial absolute values before shock — Liabilities — SLT health lapse risk — risk of decrease in lapse


This is the absolute value of liabilities sensitive to the risk of a permanent decrease in lapse rates, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0420/C0040


Absolute values after shock — Assets — SLT health lapse risk –risk of decrease in lapse


This is the absolute value of the assets sensitive to the risk of a permanent decrease in lapse rates, after the shock (i.e. permanent decrease in the rates of lapse).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0420/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — SLT health lapse risk –risk of decrease in lapse


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to the risk of a permanent decrease in lapse rates, after the shock (i.e. permanent decrease of the rates of lapse).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0420/C0060


Absolute value after shock — Net solvency capital requirement– SLT health lapse risk –risk of decrease in lapse


This is the net capital charge for the risk of a permanent decrease in lapse rates, after adjustment for the loss absorbing capacity of technical provisions.
If R0050/C0010=1, this item represents net capital charge for a permanent decrease in SLT health rates referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, calculated using simplified calculation for SLT health lapse rate




R0420/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — SLT health lapse risk –risk of decrease in lapse


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to the risk of a permanent decrease in lapse rates, after the shock (permanent decrease in lapse rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0420/C0080


Absolute value after shock — Gross solvency capital requirement — SLT health lapse risk — risk of decrease in lapse


This is the gross capital charge (before the loss absorbing capacity for technical provisions) for the risk of a permanent decrease in lapse rates
If R0050/C0010=1, this item represents gross capital charge for a permanent decrease in SLT health rates referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, calculated using simplified calculation for SLT health lapse rate.




R0430/C0020


Initial absolute values before shock — Assets — SLT health lapse risk– mass lapse risk


This is the absolute value of the assets sensitive to mass lapse risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0430/C0030


Initial absolute values before shock — Liabilities — SLT health lapse risk –mass lapse risk


This is the absolute value of liabilities sensitive to mass lapse risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430/C0040


Absolute values after shock — Assets — SLT health lapse risk — mass lapse risk


This is the absolute value of the assets sensitive to mass lapse risk, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0430/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — SLT health lapse risk — mass lapse risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to mass lapse risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430/C0060


Absolute value after shock — Net solvency capital requirement — SLT health lapse risk — mass lapse risk


This is the net capital charge for SLT health lapse risk — mass lapse risk, after adjustment for the loss absorbing capacity of technical provisions.




R0430/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health lapse risk — mass lapse risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to mass lapse risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430/C0080


Absolute value after shock — Gross solvency capital requirement — SLT health lapse risk — mass lapse risk


This is the gross capital charge (excluding the loss absorbing capacity for technical provisions) for SLT health lapse risk — mass lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35.




R0500/C0020


Initial absolute values before shock — Assets — Health expense risk


This is the absolute value of the assets sensitive to expense risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0500/C0030


Initial absolute values before shock — Liabilities — Health expense risk


This is the absolute value of liabilities sensitive to expense risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0500/C0040


Absolute values after shock — Assets — Health expense risk


This is the absolute value of the assets sensitive to health expense risk, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0500/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health expense risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to health expense risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0500/C0060


Absolute value after shock — Net solvency capital requirement — Health expense risk


This is the net capital charge for health expense risk, after adjustment for the loss absorbing capacity of technical provisions.
If R0060/C0010=1, this item represents net capital charge for health expense risk calculated using simplified calculations.




R0500/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health expense risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to expense risk charge, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0500/C0080


Absolute value after shock — Gross solvency capital requirement — Health expense risk


This is the gross capital charge (excluding the loss absorbing capacity of technical provisions) for health expense risk.
If R0060/C0010=1, this item represents gross capital charge for health expense risk calculated using simplified calculations.




R0600/C0020


Initial absolute values before shock — Assets — Health revision risk


This is the absolute value of the assets sensitive to health revision risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0600/C0030


Initial absolute values before shock — Liabilities –Health revision risk


This is the absolute value of liabilities sensitive to health revision risk charge, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0600/C0040


Absolute values after shock — Assets — Health revision risk


This is the absolute value of the assets sensitive to health revision risk, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0600/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health revision risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to health revision risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0600/C0060


Absolute value after shock — Net solvency capital requirement — Health revision risk


This is the net capital charge for health revision risk, after adjustment for the loss absorbing capacity of technical provisions.




R0600/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health revision risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to health revision risk charge, after the shock (i.e. as prescribed by standard formula, a % increase in the annual amount payable for annuities exposed to revision risk).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0600/C0080


Absolute value after shock — Gross solvency capital requirement — Health revision risk


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health revision risk.




R0700/C0060


Diversification within SLT health underwriting risk module — Net


This is the diversification effect within the SLT health underwriting risk module referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, as a result of the aggregation of the net capital requirements (after adjustment for the loss absorbing capacity of technical provisions) of the single risk sub–modules.
Diversification shall be reported as a negative value if they reduce the capital requirement.




R0700/C0080


Diversification within SLT health underwriting risk module — Gross


This is the diversification effect within the SLT health underwriting risk module referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, as a result of the aggregation of the gross capital requirements (before the loss absorbing capacity of technical provisions) of the single risk sub–modules.
Diversification shall be reported as a negative value if they reduce the capital requirement.




R0800/C0060


Net solvency capital requirement — SLT health underwriting risk


This is the total net capital charge for SLT health underwriting risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, after adjustment of the loss absorbing capacity of technical provisions.




R0800/C0080


Gross solvency capital — SLT health underwriting risk


This is the total gross capital charge for SLT health underwriting risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, before adjustment of the loss absorbing capacity of technical provisions.





Further details on revision risk






R0900/C0090


Revision shock USP


Revision shock — undertaking specific parameter as calculated by the undertaking and approved by the supervisory authority.
This item is not reported where no undertaking specific parameter is used.





NSLT Health premium and reserve risk






R1000–R1030/C0100


Standard deviation for premium risk — USP


This is the undertaking specific standard deviation for premium risk for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance as calculated by the undertaking and approved or prescribed by the supervisory authority.
This item is not reported where no undertaking specific parameter is used.




R1000–R1030/C0110


USP Standard Deviation gross/net


Identify if the USP standard Deviation was applied gross or net. One of the options in the following closed list shall be used:






 


1 — USP gross










 


2 — USP net








R1000–R1030/C0120


Standard deviation for premium risk — USP — Adjustment factor for non — proportional reinsurance


This is the undertaking specific adjustment factor for non–proportional reinsurance of each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, which allows undertakings to take into account the risk–mitigating effect of particular per risk excess of loss (‘XL’) reinsurance — as calculated by the undertaking and approved or prescribed by the supervisory authority
Where no undertaking specific parameter is used, this cell shall be left blank.




R1000–R1030/C0130


Standard deviation for reserve risk — USP


This is the undertaking specific standard deviation for reserve risk for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance as calculated by the undertaking and approved or prescribed by the supervisory authority.
This item is not reported where no undertaking specific parameter is used.




R1000–R1030/C0140


Volume measure for premium and reserve risk — volume measure for premium risk: Vprem


The volume measure for premium risk for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance




R1000–R1030/C0150


Volume measure for premium and reserve risk –Volume measure reserve risk: Vres


The volume measure for reserve risk for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance




R1000–R1030/C0160


Volume measure for premium and reserve risk — Geographical Diversification


This represents the geographical diversification to be used for the volume measure for premium and reserve risk for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance.
If the factor for geographical diversification is not calculated, then this item is set to the default value of 1.




R1000–R1030/C0170


Volume measure for premium and reserve risk — V


The volume measure for NSLT health premium and reserve risk referred to in Title I Chapter V Sections 4 and 12 of Delegated Regulation (EU) 2015/35, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance




R1040/C0170


Total Volume measure for premium and reserve risk


The total volume measure for premium and reserve risk, equal to the sum of the volume measures for premium and reserve risk for all lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




R1050/C0100


Combined standard deviation


This is the combined standard deviation for premium and reserve risk for all segments.




R1100/C0180


Solvency capital requirement — NSLT health premium and reserve risk


This is the total capital charge for the NSLT health premium and reserve risk sub module referred to in Title I Chapter V Sections 4 and 12 of Delegated Regulation (EU) 2015/35.




R1200/C0190


Initial absolute values before shock — Assets — Lapse risk


This is the absolute value of the assets sensitive to the NSLT health lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R1200/C0200


Initial absolute values before shock — Liabilities — Lapse risk


This is the absolute value of liabilities sensitive to the NSLT health lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R1200/C0210


Absolute values after shock — Assets — Lapse risk


This is the absolute value of the assets sensitive to the NSLT health lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R1200/C0220


Absolute values after shock Liabilities — Lapse risk


This is the absolute value of the liabilities sensitive to lapse risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R1200/C0230


Absolute value after shock– Solvency capital requirement — Lapse risk


This is the capital charge for NSLT health lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35.




R1300/C0240


Diversification within NSLT health underwriting risk — gross


This is the diversification effect within the NSLT health underwriting risk sub–module referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, as a result of the aggregation of the capital requirements for NSLT health premium and reserve risk and NSLT health lapse risk.
Diversification shall be reported as a negative value if they reduce the capital requirement.




R1400/C0240


Total solvency capital requirement for NSLT health underwriting


This is the total capital charge for the NSLT health underwriting risk sub module referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35.





Health catastrophe risk






R1500/C0250


Net solvency capital requirement for health catastrophe risks — Mass accident risk sub module


The net solvency capital requirement for the mass risk sub–module calculated after loss absorbing capacity of technical provisions




R1500/C0260


Gross solvency capital requirement for health catastrophe risks — Mass accident risk sub module


The gross solvency capital requirement for the mass risk sub–module, calculated before loss absorbing capacity of technical provisions.




R1510/C0250


Net solvency capital requirement for health catastrophe risks — Accident concentration risk


The net solvency capital requirement for the accident concentration risk sub–module, calculated after loss absorbing capacity of technical provisions




R1510/C0260


Gross solvency capital requirement for health catastrophe risks– Accident concentration risk


The gross solvency capital requirement for the accident concentration risk sub–module calculated before loss absorbing capacity of technical provisions.




R1520/C0250


Net solvency capital requirement for health catastrophe risks — Pandemic risk


The net solvency capital requirement for the pandemic risk sub–module, calculated after loss absorbing capacity of technical provisions.




R1520/C0260


Gross solvency capital requirement for health catastrophe risks — Pandemic risk


The gross solvency capital requirement for the pandemic risk sub–module is calculated before loss absorbing capacity of technical provisions.




R1530/C0250


Diversification within health catastrophe risk — Net


This is the diversification effect within the health catastrophe risk sub–module as a result of the aggregation of the capital requirements for the risks of a mass accident, accident concentration and pandemic risk, calculated after loss absorbing capacity of technical provisions




R1530/C0260


Diversification within health catastrophe risk — Gross


This is the diversification effect within the health catastrophe risk sub–module as a result of the aggregation of the capital requirements for the risks of a mass accident, accident concentration and pandemic risk, calculated after loss absorbing capacity of technical provisions.




R1540/C0250


Total net solvency capital requirement for health catastrophe risk


This is the total net capital charge (after loss absorbing capacity of technical provisions) for the health catastrophe risk sub–module




R1540/C0260


Total gross solvency capital requirement for health catastrophe risk


This is the total gross capital charge for the health catastrophe risk sub — module (before loss absorbing capacity of technical provisions)





Total health underwriting risk






R1600/C0270


Diversification within health underwriting risk module — Net


This is the diversification effect within the health underwriting risk sub–module as a result of the aggregation of the capital requirements SLT health underwriting risk sub–module, NSLT health underwriting risk sub–module and health catastrophe risk sub–module, referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, calculated after loss absorbing capacity of technical provision.




R1600/C0280


Diversification within health underwriting risk module — Gross


This is the diversification effect within the health underwriting risk sub–module as a result of the aggregation of the capital requirements SLT health underwriting risk sub–module, NSLT health underwriting risk sub–module and health catastrophe risk sub–module, referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, calculated before loss absorbing capacity of technical provisions.




R1700/C0270


Total net solvency capital requirement for health underwriting risk


This is the total net solvency capital requirement for the health underwriting risk module.




R1700/C0280


Total gross solvency capital requirement for health underwriting risk


This is the total gross solvency capital requirement for the health underwriting risk module.





S.26.05 — Solvency Capital Requirement — Non–Life underwriting risk


General comments:

This section relates to annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.26.05.01 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
All values shall be reported net of reinsurance and other risk mitigating techniques.
Amounts before and after shock shall be filled in with the amount of assets and liabilities sensitive to that shock. For the liabilities the assessment shall be done at the most granular level available between contract and homogeneous risk group. This means that if a contract/HRG is sensitive to a shock the amount of liabilities associated to that contract/HRG shall be reported as amount sensitive to that shock.







 


ITEM


INSTRUCTIONS




Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112(7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112(7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




R0010/C0010


Captives simplifications — non life premium and reserve risk


Identify whether a captive undertaking used simplifications for the calculation of non–life premium and reserve risk. One of the options in the following closed list shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0010/C0010 = 1, only C0060, C0070 and C0090 shall be filled in for R0100 — R0230.





Non–life premium and Reserve Risk






R0100–R0210/C0020


Standard deviation for premium risk — USP Standard Deviation


This is the undertaking specific standard deviation for premium risk for each segment as calculated by the undertaking and approved or prescribed by the supervisory authority.
This item is not reported where no undertaking specific parameter is used.




R0100–R0210/C0030


USP Standard Deviation gross/net


Identify if the USP standard Deviation was applied gross or net. One of the options in the following closed list shall be used:






 


1 — USP gross










 


2 — USP net








R0100–R0210/C0040


Standard deviation for premium risk — USP — Adjustment factor for non — proportional reinsurance


This is the undertaking specific adjustment factor for non — proportional reinsurance of each segment allows undertakings to take into account the risk — mitigating effect of particular per risk excess of loss reinsurance — as calculated by the undertaking and approved or prescribed by the supervisory authority.
This item is not reported where no undertaking specific parameter is used.




R0100–R0210/C0050


Standard deviation for reserve risk — USP


This is the undertaking specific standard deviation for reserve risk each segment as calculated by the undertaking and approved or prescribed by the supervisory authority.
This item is not reported where no undertaking specific parameter is used.




R0100–R0210/C0060


Volume measure for premium and reserve risk — volume measure for premium risk: Vprem


The volume measure for premium risk for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




R0100–R0210/C0070


Volume measure for premium and reserve risk –Volume measure reserve risk: Vres


The volume measure for reserve risk for each segment, equal to the best estimate for the provisions for claims outstanding for the segment, after deduction of the amount recoverable from reinsurance contracts and special purpose vehicles.




R0100–R0210/C0080


Volume measure for premium and reserve risk — Geographical Diversification —


Geographical diversification used for the volume measure for each segment
If the factor for geographical diversification is not calculated, then this item is set to the default value of 1.




R0100–R0210/C0090


Volume measure for premium and reserve risk — V


The volume measure for non — life premium and reserve risk for each segment
If R0010/C0010 = 1, this item shall represent the capital requirement for non — life premium and reserve risk of particular segment calculated using simplifications




R0220/C0090


Total Volume measure for premium and reserve risk


The total volume measure for premium and reserve risk, equal to the sum of the volume measures for premium and reserve risk for all segments:




R0230/C0020


Combined standard deviation


This is the combined standard deviation for premium and reserve risk for all segments.
If R0010/C0010=1, this item represents total capital charge for non–life premium and reserve risk sub module calculated using simplified calculation.




R0300/C0100


Total capital requirement for non — life premium and reserve risk


This is the total capital charge for the non–life premium and reserve risk sub module.





Non–life lapse risk






R0400/C0110


Initial absolute values before shock — Assets — Non–life underwriting risk — Lapse risk


This is the absolute value of the assets sensitive to the non–life lapse risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0400/C0120


Initial absolute values before shock — Liabilities — Non–life underwriting risk — Lapse risk


This is the absolute value of liabilities sensitive to the non–life lapse risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0400/C0130


Absolute values after shock — Assets — Non–life underwriting risk — Lapse risk


This is the absolute value of the assets sensitive to non–life lapse risk, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0400/C0140


Absolute values after shock — Liabilities — Non–life underwriting risk — Lapse risk


This is the absolute value of the liabilities sensitive to non–life lapse risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0400/C0150


Solvency capital requirement — Non–life underwriting risk — Lapse risk


This is the capital charge for non–life underwriting lapse risk.





Non–life catastrophe risk






R0500/C0160


Capital requirement for non–life catastrophe risk


This is the total non–life catastrophe risk capital requirement.





Total non–life underwriting risk






R0600/C0160


Diversification within non–life underwriting risk module


This is the diversification effect within the non–life underwriting risk sub–module as a result of the aggregation of the capital requirements premium and reserve risk, catastrophe risk and lapse risk.
Diversification shall be reported as a negative value if they reduce the capital requirement.




R0700/C0160


Total capital requirement for non–life underwriting risk


This is the solvency capital requirement for non–life underwriting risk sub module.





S.26.06 — Solvency Capital Requirements — Operational risk


General comments:

This section relates to annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.26.06.01 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.







 


ITEM


INSTRUCTIONS




Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112(7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112(7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




R0100/C0020


Life gross technical provisions (excluding risk margin)


This is technical provisions for life insurance obligations. For these purposes, technical provisions shall not include the risk margin, and shall be without deduction of recoverables from reinsurance contracts and special purpose vehicles.




R0110/C0020


Life gross technical provisions unit–linked (excluding risk margin)


This is technical provisions for life insurance obligations where the investment risk is borne by the policyholders. For these purposes, technical provisions shall not include the risk margin, and shall be without deduction of recoverables from reinsurance contracts and special purpose vehicles.




R0120/C0020


Non–life gross technical provisions (excluding risk margin)


This is technical provisions for non–life insurance obligations. For these purposes, technical provisions shall not include the risk margin, and shall be without deduction of recoverables from reinsurance contracts and special purpose vehicles.




R0130/C0020


Capital requirement for operational risk based on technical provisions


This is the capital requirement for operational risk based on technical provisions




R0200/C0020


Earned life gross premiums (previous 12 months)


Premium earned during the previous 12 months for life insurance obligations, without deducting premium ceded to reinsurance




R0210/C0020


Earned life gross premiums unit–linked (previous 12 months)


Premium earned during the previous 12 months for life insurance obligations where the investment risk is borne by the policyholders without deducting premium ceded to reinsurance




R0220/C0020


Earned non–life gross premiums (previous 12 months)


Premium earned during the previous 12 months for non–life insurance obligations, without deducting premiums ceded to reinsurance




R0230/C0020


Earned life gross premiums (12 months prior to the previous 12 months)


Premium earned during the 12 months prior to the previous 12 months for life insurance obligations, without deducting premium ceded to reinsurance




R0240/C0020


Earned life gross premiums unit–linked (12 months prior to the previous 12 months)


Premium earned during the 12 months prior to the previous 12 months for life insurance obligations where the investment risk is borne by the policy holders without deducting premium ceded to reinsurance.




R0250/C0020


Earned non–life gross premiums (12 months prior to the previous 12 months)


Premium earned during the 12 months prior to the previous 12 months for non–life insurance obligations, without deducting premiums ceded to reinsurance




R0260/C0020


Capital requirement for operational risk based on earned premiums


This is the capital requirement for operational risks based on earned premiums.




R0300/C0020


Capital requirement for operational risk before capping


This is the capital requirement for operational risk before capping adjustment




R0310/C0020


Cap based on Basic Solvency Capital Requirement


This is the result of the cap percentage applied to the Basic SCR.




R0320/C0020


Capital requirement for operational risk after capping


This is the capital requirement for operational risk after capping adjustment.




R0330/C0020


Expenses incurred in respect of unit linked business (previous 12 months)


This is the amount of expenses incurred in the previous 12 months in respect of life insurance where the investment risk is borne by the policyholders.




R0340/C0020


Total capital requirement for operational risk


This is the capital charge for operational risk.





S.26.07 — Solvency Capital Requirement — Simplifications


General comments:

This section relates to annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.26.07.01 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.







 


ITEM


INSTRUCTIONS




Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112(7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112(7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




Z0040


Currency for interest rate risk (captives)


Identify the ISO 4217 alphabetic code of the currency of issue. Each currency shall be reported in a different line





Market risk (including captives)






R0010/C0010 –C0070


Spread risk (bonds and loans) — Market value — by credit quality step


Market value of the assets subject to a capital requirement for spread risk on bonds and loans for each credit quality step where a credit assessment by a nominated ECAI is available




R0010/C0080


Spread risk (bonds and loans) — Market value — No rating available


Market value of the assets subject to a capital requirement for spread risk on bonds and loans where no credit assessment by a nominated ECAI is available




R0020/C0010 –C0070


Spread risk (bonds and loans) — Modified duration — by credit quality step


Modified duration in years of the assets subject to a capital requirement for spread risk on bonds and loans for each credit quality step where a credit assessment by a nominated ECAI is available




R0020/C0080


Spread risk (bonds and loans) — Modified duration — No rating available


Modified duration in years of the assets subject to a capital requirement for spread risk on bonds and loans where no credit assessment by a nominated ECAI is available




R0030/C0090


Spread risk (bonds and loans) — Increase in unit–linked and index–linked technical provisions


Increase in the technical provisions less risk margin for policies where the policyholders bear the investment risk with embedded options and guarantees that would result from an instantaneous decrease in the value of the assets subject to the capital requirement for spread risk on bonds according to the simplified calculation





Interest rate risk (captives)






R0040/C0100


Interest rate risk (captives) — Capital requirement — Interest rate up — by currency


Capital requirement for the risk of an increase in the term structure of interest rates according to the captive simplified calculation for each currency reported.




R0040/C0110


Interest rate risk (Captives) — Capital requirement — Interest rate down — by currency


Capital requirement for the risk of a decrease in the term structure of interest rates according to the captive simplified calculation for each currency reported.





Life underwriting risk






R0100/C0120


Mortality risk — Capital at risk


Sum of positive capitals at risk as defined in Article 91 of Delegated Regulation (EU) 2015/35 for all obligations subject to mortality risk




R0100/C0160


Mortality risk — Average rate t+1


Average mortality rate during the following 12 (t + 1) months weighted by sum insured for policies with a positive capital at risk




R0100/C0180


Mortality risk — Modified duration


Modified duration in years of all payments payable on death included in the best estimate for policies with a positive capital at risk




R0110/C0150


Longevity risk — Best estimate


Best estimate of obligations subject to longevity risk.




R0110/C0160


Longevity risk — Average rate t+1


Average mortality rate during the following 12 (t + 1) months weighted by sum insured for policies where a decrease in the mortality rate leads to an increase in technical provisions




R0110/C0180


Longevity risk — Modified duration


Modified duration in years of all payments to beneficiaries included in the best estimate for policies where a decrease in the mortality rate leads to an increase in technical provisions




R0120/C0120


Disability–morbidity risk — Capital at risk


Sum of positive capitals at risk as defined in Article 93 of Delegated Regulation (EU) 2015/35 for all obligations subject to disability–morbidity risk




R0120/C0130


Disability–morbidity risk — Capital at risk t+1


Capital at risk as defined in R0120/C0120 after 12 (t + 1) months




R0120/C0150


Disability–morbidity risk — Best estimate


Best estimate of obligations subject to disability–morbidity risk.




R0120/C0160


Disability–morbidity risk — Average rate t+1


Average disability–morbidity rate during the following 12 months (t + 1) weighted by sum insured for policies with a positive capital at risk




R0120/C0170


Disability–morbidity risk — Average rate t+2


Average disability–morbidity rate during the 12 months after the following 12 months (t+2) weighted by sum insured for policies with a positive capital at risk




R0120/C0180


Disability–morbidity risk — Modified duration


Modified duration in years of all payments on disability–morbidity included in the best estimate for policies with a positive capital at risk




R0120/C0200


Disability–morbidity risk — Termination rates


Expected termination rates during the following 12 months for policies with a positive capital at risk




R0130/C0140


Lapse risk (up) — Surrender strain


Sum of all positive surrender strains as defined in Article 95 of Delegated Regulation (EU) 2015/35.




R0130/C0160


Lapse risk (up) — Average rate (t+1)


Average lapse rate for policies with positive surrender strains




R0130/C0190


Lapse risk (up) — Average run off period


Average period in years over which the policies with a positive surrender strain run off




R0140/C0140


Lapse risk (down) — Surrender strain


Sum of all negative surrender strains as defined in Article 95 of Delegated Regulation (EU) 2015/35.




R0140/C0160


Lapse risk (down) — Average rate (t+1)


Average lapse rate for policies with negative surrender strains




R0140/C0190


Lapse risk (down) — Average run off period


Average period in years over which the policies with a negative surrender strain run off




R0150/C0180


Life expense risk — Modified duration


Modified duration in years of the cash flows included in the best estimate of life insurance and reinsurance obligations




R0150/C0210


Life expense risk — Payments


Expenses paid related to life insurance and reinsurance during the last 12 months




R0150/C0220


Life expense risk — Average inflation rate


Weighted average inflation rate included in the calculation of the best estimate of those obligations, where the weights are based on the present value of expenses included in the calculation of the best estimate for servicing existing life obligations.




R0160/C0120


Life catastrophe risk — Capital at risk


Sum of positive capitals at risk as defined in Article 96 of Delegated Regulation (EU) 2015/35.





Health underwriting risk






R0200/C0120


Health mortality risk — Capital at risk


Sum of positive capitals at risk as defined in Article 97 of Delegated Regulation (EU) 2015/35 for all obligations subject to health mortality risk




R0200/C0160


Health mortality risk — Average rate t+1


Average mortality rate during the following 12 months (t + 1) weighted by sum insured for policies with a positive capital at risk




R0200/C0180


Health mortality risk — Modified duration


Modified duration in years of all payments payable on death included in the best estimate for policies with a positive capital at risk




R0210/C0150


Health longevity risk — Best estimate


Best estimate of obligations subject to health longevity risk.




R0210/C0160


Health longevity risk — Average rate t+1


Average mortality rate during the following 12 months (t + 1) weighted by sum insured for policies where a decrease in the mortality rate leads to an increase in technical provisions




R0210/C0180


Health longevity risk — Modified duration


Modified duration in years of all payments to beneficiaries included in the best estimate for policies where a decrease in the mortality rate leads to an increase in technical provisions




R0220/C0180


Health disability–morbidity risk (medical expense) — Modified duration


Modified duration in years of the cash flows included in the best estimate of medical expense insurance and reinsurance obligations




R0220/C0210


Health disability–morbidity risk (medical expense) — Payments


Expenses paid related to medical expense insurance and reinsurance during the last 12 months




R0220/C0220


Health disability–morbidity risk (medical expense) — Average inflation rate


Weighted average rate of inflation on medical payments included in the calculation of the best estimate of those obligations, where the weights are based on the present value of medical payments included in the calculation of the best estimate of those obligations.




R0230/C0120


Health disability–morbidity risk (income protection) — Capital at risk


Sum of positive capitals at risk as defined in Article 100 of Delegated Regulation (EU) 2015/35 for all obligations subject to disability–morbidity risk (income protection)




R0230/C0130


Health disability–morbidity risk (income protection) — Capital at risk t+1


Capital at risk as defined in R0230/C0120 after 12 months




R0230/C0150


Health disability–morbidity risk (income protection) — Best estimate


Best estimate of obligations subject to disability–morbidity risk.




R0230/C0160


Health disability–morbidity risk (income protection) — Average rate t+1


Average disability–morbidity rate during the following 12 (t + 1) months weighted by sum insured for policies with a positive capital at risk




R0230/C0170


Health disability–morbidity risk (income protection) — Average rate t+2


Average disability–morbidity rate during the 12 months after the following 12 months (t + 2) weighted by sum insured for policies with a positive capital at risk




R0230/C0180


Health disability–morbidity risk (income protection) — Modified duration


Modified duration in years of all payments on disability–morbidity included in the best estimate for policies with a positive capital at risk




R0230/C0200


Health disability–morbidity risk (income protection) — Termination rates


Expected termination rates during the following 12 months for policies with a positive capital at risk




R0240/C0140


Health SLT lapse risk (up) — Surrender strain


Sum of all positive surrender strains as defined in Article 102 of Delegated Regulation (EU) 2015/35.




R0240/C0160


Health SLT lapse risk (up) — Average rate t+1


Average lapse rate for policies with positive surrender strains




R0240/C0190


Health SLT lapse risk (up) — Average run off period


Average period in years over which the policies with a positive surrender strain run off




R0250/C0140


Health SLT lapse risk (down) — Surrender strain


Sum of all negative surrender strains as defined in Article 102 of Delegated Regulation (EU) 2015/35.




R0250/C0160


Health SLT lapse risk (down) — Average rate t+1


Average lapse rate for policies with negative surrender strains




R0250/C0190


Health SLT lapse risk (down) — Average run off period


Average period in years over which the policies with a negative surrender strain run off




R0260/C0180


Health expense risk — Modified duration


Modified duration in years of the cash flows included in the best estimate of health insurance and reinsurance obligations




R0260/C0210


Health expense risk — Payments


Expenses paid related to health insurance and reinsurance during the last 12 months




R0260/C0220


Health expense risk — Average inflation rate


Weighted average inflation rate included in the calculation of the best estimate of these obligations, weighted by the present value of expenses included in the calculation of the best estimate for servicing existing health obligations.





S.27.01 — Solvency Capital Requirement — Non–life and health catastrophe risk


General comments:

This section relates to annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.27.01 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
This template is designed to allow an understanding of how the catastrophe risk module of the SCR has been calculated and what are the main drivers.
For every type of catastrophe risk the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles must be determined. This calculation is prospective and must be based on the reinsurance program of the next reporting year as described in the reinsurance templates for Facultative covers (S.30.01 and S.30.02) and Outgoing reinsurance program in the next reporting year (S.30.03 and S.30.04).
Undertakings need to estimate their recoveries from risk mitigation in line with the Directive 2009/138/EC, Delegated Regulation (EU) 2015/35 and any relevant technical standard. Undertakings shall complete the catastrophe reporting template only to the granularity required to perform this calculation.
Under the non–life and health underwriting risk modules, catastrophe risk is defined as the risk of loss, or of adverse change in the value of insurance liabilities, resulting from significant uncertainty of pricing and provisioning assumptions related to extreme or exceptional events as set out in Article 105(2)(b) and (4)(c) of the Directive 2009/138/EC.
The reported capital requirements reflects the capital requirements before and after risk mitigation which is the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles. The reported capital requirement after risk mitigation is before the loss absorbing capacity of technical provisions. The default value of the risk mitigation shall be reported as a positive value in order to be deducted.
In case the diversification effect reduces the capital requirement the default value of the diversification shall be reported as a negative value.







 


ITEM


INSTRUCTIONS




Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112(7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112(7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’





Non–life catastrophe risk — Summary






C0010/R0010


SCR before risk mitigation — Natural catastrophe risk


This is the total catastrophe risk before risk mitigation arising from all natural catastrophe perils and taking into consideration the diversification effect between the perils given in C0010/R0070.




C0010/R0020–R0060


SCR before risk mitigation — Natural catastrophe risk perils


This is the total capital requirement before risk mitigation per natural catastrophe peril, taking into consideration the diversification effect between zones and regions.
Per natural peril this amount is equal to the Catastrophe Risk Charge before risk mitigation.




C0010/R0070


SCR before risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different natural catastrophe perils.




C0020/R0010


Total risk mitigation — Natural catastrophe risk


This is the total risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles arising from all natural catastrophe perils and taking into consideration the diversification effect between the perils given in C0020/R0070.




C0020/R0020–R0060


Total risk mitigation — Natural catastrophe risk perils


This is the total risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles per natural catastrophe peril.




C0020/R0070


Total risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to different natural catastrophe perils.




C0030/R0010


SCR after risk mitigation — Natural catastrophe risk


This is the total catastrophe risk after risk mitigation arising from all natural catastrophe perils and taking into consideration the diversification effect between the perils given in C0030/R0070.




C0030/R0020–R0060


SCR after risk mitigation — Natural catastrophe risk perils


This is the total capital requirement after risk mitigation per natural catastrophe peril, taking into consideration the diversification effect between zones and regions.
Per natural peril this amount is equal to the Catastrophe Risk Charge after risk mitigation.




C0030/R0070


SCR after risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different natural catastrophe perils.




C0010/R0080


SCR before risk mitigation — Catastrophe risk non–proportional property reinsurance


This is the total catastrophe risk before risk mitigation arising from non–proportional property reinsurance.




C0020/R0080


Total risk mitigation — Catastrophe risk non–proportional property reinsurance


This is the total risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles for non–proportional property reinsurance.




C0030/R0080


SCR after risk mitigation — Catastrophe risk non–proportional property reinsurance


This is the total catastrophe risk after risk mitigation arising from non–proportional property reinsurance.




C0010/R0090


SCR before risk mitigation — Man–made catastrophe risk


This is the total catastrophe risk before risk mitigation arising from all man–made perils and taking into consideration the diversification effect between the perils given in C0010/R0160.




C0010/R0100–R0150


SCR before risk mitigation — Man–made catastrophe risk perils


This is the total capital requirement before risk mitigation per man–made peril, taking into consideration the diversification effect between sub–perils.
Per man–made peril this amount is equal to the Catastrophe Risk Charge before risk mitigation.




C0010/R0160


SCR before risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different man–made perils.




C0020/R0090


Total risk mitigation — Man–made catastrophe risk


This is the total risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles arising from all man–made perils and taking into consideration the diversification effect between the perils given in C0020/R0160.




C0020/R0100–R0150


Total risk mitigation — Man–made catastrophe risk perils


This is the total risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles per man–made catastrophe peril.




C0020/R0160


Total risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to different man–made perils.




C0030/R0090


SCR after risk mitigation — Man–made catastrophe risk


This is the total catastrophe risk after risk mitigation arising from all man–made catastrophe perils and taking into consideration the diversification effect between the perils given in C0030/R0160.




C0030/R0100–R0150


SCR after risk mitigation — Man–made catastrophe risk perils


This is the total capital requirement after risk mitigation per man–made catastrophe peril, taking into consideration the diversification effect between sub–perils.
Per man–made peril this amount is equal to the Catastrophe Risk Charge after risk mitigation.




C0030/R0160


SCR after risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different man–made catastrophe perils.




C0010/R0170


SCR before risk mitigation — Other non–life catastrophe risk


This is the total catastrophe risk before risk mitigation arising from all ‘other non–life’ perils and taking into consideration the diversification effect between the perils given in C0010/R0180.




C0010/R0180


SCR before risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different ‘other non–life’ perils.




C0020/R0170


Total risk mitigation — Other non–life catastrophe risk


This is the total risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles arising from all ‘other non–life’ perils and taking into consideration the diversification effect between the perils given in C0020/R0180.




C0020/R0180


Total risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to different ‘other non–life’ perils.




C0030/R0170


SCR after risk mitigation — Other non–life catastrophe risk


This is the total catastrophe risk after risk mitigation arising from all ‘other non–life’ catastrophe perils and taking into consideration the diversification effect between the perils given in C0030/R0180.




C0030/R0180


SCR after risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different ‘other non–life’ catastrophe perils.




C0010/R0190


SCR before risk mitigation — Total Non–life catastrophe risk before diversification


This is the total catastrophe risk before risk mitigation arising from all the sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks) before the diversification effect between the sub–modules.




C0010/R0200


SCR before risk mitigation — Diversification between sub–modules


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks).




C0010/R0210


SCR before risk mitigation — Total Non–life catastrophe risk after diversification


This is the total catastrophe risk before risk mitigation arising from all the sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks), taking into consideration the diversification effect between the sub–modules given in C0010/R0200.




C0020/R0190


Total risk mitigation — Total Non–life catastrophe risk before diversification


This is the total risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles arising from all the sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks), before the diversification effect between the sub–modules.




C0020/R0200


Total risk mitigation — Diversification between sub–modules


Diversification effect arising from the aggregation of the risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to different sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks).




C0020/R0210


Total risk mitigation — Total Non–life catastrophe risk after diversification


This is the total risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles arising from all the sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks), taking into consideration the diversification effect between the sub–modules given in C0020/R0200.




C0030/R0190


SCR after risk mitigation — Total Non–life catastrophe risk before diversification


This is the total catastrophe risk after risk mitigation arising from all the sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks), before the diversification effect between the sub–modules.




C0030/R0200


SCR after risk mitigation — Diversification between sub–modules


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks).




C0030/R0210


SCR after risk mitigation — Total Non–life catastrophe risk after diversification


This is the total catastrophe risk after risk mitigation arising from all the sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks), taking into consideration the diversification effect between the sub–modules given in item C0030/R0200.





Health catastrophe risk — Summary






C0010/R0300


SCR before risk mitigation — Health catastrophe risk


This is the total catastrophe risk before risk mitigation arising from all Health catastrophe risk sub–modules and taking into consideration the diversification effect between the sub–modules given in C0010/R0340.




C0010/R0310–R0330


SCR before risk mitigation — Health catastrophe risk sub–modules


This is the total capital requirement before risk mitigation per Health catastrophe risk sub–modules, taking into consideration the diversification effect between the countries.
Per Health catastrophe risk sub–module this amount is equal to the Catastrophe Risk Charge before risk mitigation.




C0010/R0340


SCR before risk mitigation — Diversification between sub–modules


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different Health catastrophe risk sub–modules.




C0020/R0300


Total risk mitigation — Health catastrophe risk


This is the total risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles arising from all Health catastrophe risk sub–modules and taking into consideration the diversification effect between the sub–modules given in C0020/R0340.




C0020/R0310–R0330


Total risk mitigation — Health catastrophe risk sub–modules


This is the total risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles per Health catastrophe risk sub–module.




C0020/R0340


Total risk mitigation — Diversification between sub–modules


Diversification effect arising from the aggregation of the risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to different Health catastrophe risk sub–modules.




C0030/R0300


SCR after risk mitigation — Health catastrophe risk


This is the total catastrophe risk after risk mitigation arising from all Health catastrophe risk sub–modules and taking into consideration the diversification effect between the sub–modules given in C0030/R0340.




C0030/R0310–R0330


SCR after risk mitigation — Health catastrophe risk sub–modules


This is the total capital requirement after risk mitigation per Health catastrophe risk sub–module, taking into consideration the diversification effect between countries.
Per Health catastrophe risk sub–module this amount is equal to the Catastrophe Risk Charge after risk mitigation.




C0030/R0340


SCR after risk mitigation — Diversification between sub–modules


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different Health catastrophe risk sub–modules.





Non–life catastrophe risk







Natural catastrophe risk — Windstorm






C0040/R0610–R0780


Estimation of the gross premium to be earned — Other Regions


An estimate of the premiums to be earned by the insurance or reinsurance undertaking, during the following year in relation to the 14 regions other than the EEA regions (include regions as specified in Annex III, except the ones specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35), for the contract in relation to the obligations of lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35 Fire and other damage covering windstorm risk, including the proportional reinsurance obligations and marine, aviation and transport insurance covering onshore property damage by windstorm, including the proportional reinsurance obligations.
Premiums shall be gross, without deduction of premiums for reinsurance contracts.




C0040/R0790


Estimation of the gross premium to be earned — Total Windstorm Other Regions before diversifications


Total of the estimate of the premiums to be earned by the insurance or reinsurance undertaking before diversification, during the following year for the other 14 regions other than the EEA regions.




 


 


 




C0050/R0400–R0590


Exposure — EEA Region


The sum of the total insured per each of the 20 EEA regions for lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35:






—


Fire and other damage, including the proportional reinsurance obligations, in relation to contracts that cover windstorm risk and where the risk is situated in this particular EEA region; and










—


Marine, aviation and transport insurance, including the proportional reinsurance obligations, in relation to contracts that cover onshore property damage by Windstorm and where the risk is situated in this particular EEA region.








C0050/R0600


Exposure — Total Windstorm EEA Regions before diversification


Total of the exposure before diversification for the 20 EEA regions.




C0060/R0400–R0590


Specified Gross Loss — EEA Region


Specified gross windstorm loss per each of the 20 EEA regions, taking into consideration the effect of diversification effect between zones.




C0060/R0600


Specified Gross Loss — Total Windstorm EEA Regions before diversification


Total of the specified gross loss before diversification for the 20 EEA regions.




C0070/R0400–R0590


Catastrophe Risk Charge Factor before risk mitigation — EEA Region


The risk charge factor per each of the 20 EEA regions for Windstorm, taking into consideration the effect of diversification efferct between zones.




C0070/R0600


Catastrophe Risk Charge Factor before risk mitigation — Total Windstorm EEA Regions before diversification


Ratio between total specified gross loss and total exposure.




C0080/R0400–R0590


Scenario A or B — EEA Region


The larger of the capital requirement for Windstorm risk for each of the 20 EEA regions according to scenario A or scenario B.
When determining the largest amount of scenario A and B, the risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, shall be taken into account.




C0090/R0400–R0590


Catastrophe Risk Charge before risk mitigation — EEA Region


Capital requirement before risk mitigation arising from Windstorm for each of the 20 EEA Regions corresponding to the larger of scenario A or B.




C0090/R0600


Catastrophe Risk Charge before risk mitigation — Total Windstorm EEA Regions before diversification


Total of the capital requirement before risk mitigation arising from Windstorm for the 20 EEA regions.




C0090/R0790


Catastrophe Risk Charge before risk mitigation — Total Windstorm Other Regions before diversifications


The capital requirement before risk mitigation for Windstorm risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, without deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0090/R0800


Catastrophe Risk Charge before risk mitigation — Total Windstorm all Regions before diversification


Total of the capital requirement before risk mitigation arising from Windstorm for all regions.




C0090/R0810


Catastrophe Risk Charge before risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the Windstorm risks relating to the different regions (both EEA Regions and ‘other regions’)




C0090/R0820


Catastrophe Risk Charge before risk mitigation — Total Windstorm after diversification


This is the total capital requirement before risk mitigation for Windstorm risk, taking into consideration the diversification effect reported in item C0090/R0810.




C0100/R0400–R0590


Estimated Risk Mitigation — EEA Region


Per each of the 20 EEA Regions, the estimated risk mitigation effect, corresponding to the selected scenario, of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0100/R0600


Estimated Risk Mitigation — Total Windstorm EEA Regions before diversification


Total of the estimated risk mitigation arising from Windstorm for the 20 EEA regions.




C0100/R0790


Estimated Risk Mitigation — Total Windstorm Other Regions before diversifications


For all the regions other the EEA Regions, the estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0100/R0800


Estimated Risk Mitigation — Total Windstorm all Regions before diversification


Total of the estimated risk mitigation arising from Windstorm for all regions.




C0110/R0400–R0590


Estimated Reinstatement Premiums — EEA Region


For each of the 20 EEA Regions, the estimated reinstatement premiums, corresponding to the selected scenario, as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0110/R0600


Estimated Reinstatement Premiums — Total Windstorm EEA Regions before diversification


Total of the estimated reinstatement premiums for the 20 EEA regions.




C0110/R0790


Estimated Reinstatement Premiums — Total Windstorm Other Regions before diversifications


For all the regions other than the EEA Regions, the estimated reinstatement premiums, as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0110/R0800


Estimated Reinstatement Premiums — Total Windstorm all Regions before diversification


Total of the estimated reinstatement premiums for all regions.




C0120/R0400–R0590


Catastrophe Risk Charge after risk mitigation — EEA Region


Capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from Windstorms in each of the EEA regions, corresponding to the selected scenario.




C0120/R0600


Catastrophe Risk Charge after risk mitigation — Total Windstorm EEA Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles for the 20 EEA regions.




C0120/R0790


Catastrophe Risk Charge after risk mitigation — Total Windstorm Other Regions before diversifications


Capital requirement after risk mitigation for Windstorm risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, including the deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0120/R0800


Catastrophe Risk Charge after risk mitigation — Total Windstorm all Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles for all regions.




C0120/R0810


Catastrophe Risk Charge after risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for Windstorm risks relating to the different regions (both EEA Regions and ‘other regions’).




C0120/R0820


Catastrophe Risk Charge after risk mitigation — Total Windstorm after diversification


This is the total capital requirement after risk mitigation for Windstorm risk, taking into consideration the diversification effect given in item C0120/R0810.





Natural catastrophe risk — Earthquake






C0130/R1040–R1210


Estimation of the gross premium to be earned — Other Regions


An estimate of the premiums to be earned by the insurance or reinsurance undertaking, during the following year in relation to each of the 14 regions other than the EEA Regions (include regions as specified in Annex III, except the ones specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35), for the contract in relation to the obligations of lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35:






—


Fire and other damage covering earthquake risk, including the proportional reinsurance obligations; and










—


Marine, aviation and transport insurance covering onshore property damage by earthquake, including the proportional reinsurance obligations.




Premiums shall be gross, without deduction of premiums for reinsurance contracts.




C0130/R1220


Estimation of the gross premium to be earned — Total Earthquake Other Regions before diversification


Total of the estimate of the premiums to be earned, by the insurance or reinsurance undertaking, during the following year for the other regions.




C0140/R0830–R1020


Exposure — EEA Region


The sum of the total insured per each of the 20 EEA regions for the lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35:






—


Fire and other damage, including the proportional reinsurance obligations, in relation to contracts that cover Earthquake risk and where the risk is situated in this particular EEA region; and










—


For lines of business Marine, aviation and transport insurance, including the proportional reinsurance obligations, in relation to contracts that cover onshore property damage by Earthquake and where the risk is situated in this particular EEA region.








C0140/R1030


Exposure — Total Earthquake EEA Regions before diversification


Total of the exposure for the 20 EEA regions.




C0150/R0830–R1020


Specified Gross Loss — EEA Region


Specified gross Earthquake loss for each of the 20 EEA regions, taking into consideration the effect of diversification effect between zones.




C0150/R1030


Specified Gross Loss — Total Earthquake EEA Regions before diversification


Total of the specified gross Earthquake loss for the 20 EEA regions.




C0160/R0830–R1020


Catastrophe Risk Charge Factor before risk mitigation — EEA Region


The Risk Charge Factor per each of the 20 EEA regions for Earthquake according to the Standard Formula, taking into consideration the effect of diversification effect between zones.




C0160/R1030


Catastrophe Risk Charge Factor before risk mitigation — Total Earthquake EEA Regions before diversification


Ratio between total specified gross loss and total exposure.




C0170/R0830–R1020


Catastrophe Risk Charge before risk mitigation — EEA Region


Capital requirement before risk mitigation arising from Earthquakes in each of the 20 EEA Regions.




C0170/R1030


Catastrophe Risk Charge before risk mitigation — Total Earthquake EEA Regions before diversification


Total of the capital requirement before risk mitigation arising from Earthquakes for the 20 EEA regions.




C0170/R1220


Catastrophe Risk Charge before risk mitigation — Total Earthquake — Other Regions before diversification


The capital requirement before risk mitigation for Earthquake risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, without deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0170/R1230


Catastrophe Risk Charge before risk mitigation — Total Earthquake — All Regions before diversification


Total of the capital requirement before risk mitigation arising from Earthquakes for all regions.




C0170/R1240


Catastrophe Risk Charge before risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the Earthquake risks relating to the different regions (both EEA Regions and Other regions).




C0170/R1250


Catastrophe Risk Charge before risk mitigation — Total Earthquake after diversification


This is the total capital requirement before risk mitigation for Earthquake risk, taking into consideration the diversification effect given in C0170/R1240.




C0180/R0830–R1020


Estimated Risk Mitigation — EEA Region


Per each of the 20 EEA Regions the estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0180/R1030


Estimated Risk Mitigation — Total Earthquake EEA Regions before diversification


Total of the estimated Risk Mitigation for the 20 EEA regions.




C0180/R1220


Estimated Risk Mitigation — Total Earthquake — Other Regions before diversification


For all the regions other than the EEA Regions, the estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0180/R1230


Estimated Risk Mitigation — Total Earthquake — All Regions before diversification


Total of the estimated Risk Mitigation for all regions.




C0190/R0830–R1020


Estimated Reinstatement Premiums — EEA Region


Per each of the 20 EEA Regions the estimated reinstatement premiums as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0190/R1030


Estimated Reinstatement Premiums — Total Earthquake EEA Regions before diversification


Total of the estimated reinstatement premiums for the 20 EEA regions.




C0190/R1220


Estimated Reinstatement Premiums — Total Earthquake Other Regions before diversification


For all the regions other than the EEA Regions, the estimated reinstatement premiums, as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0190/R1230


Estimated Reinstatement Premiums — Total Earthquake All Regions before diversification


Total of the estimated reinstatement premiums for all regions.




C0200/R0830–R1020


Catastrophe Risk Charge after risk mitigation — EEA Region


Capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from Earthquake in each of the 20 EEA regions.




C0200/R1030


Catastrophe Risk Charge after risk mitigation — Total Earthquake EEA Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from Earthquake for the 20 EEA regions.




C0200/R1220


Catastrophe Risk Charge after risk mitigation — Total Earthquake Other Regions before diversification


Capital requirement after risk mitigation for Earthquake risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, including the deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0200/R1230


Catastrophe Risk Charge after risk mitigation — Total Earthquake All Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from Earthquake for all regions.




C0200/R1240


Catastrophe Risk Charge after risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for Earthquake risks relating to the different regions (both EEA Regions and Other regions).




C0200/R1250


Catastrophe Risk Charge after risk mitigation — Total Earthquake after diversification


This is the total capital requirement after risk mitigation for Earthquake risk, taking into consideration the diversification effect given in C0200/R1240.





Natural catastrophe risk — Flood






C0210/R1410–R1580


Estimation of the gross premiums to be earned — Other Regions


An estimate of the premiums to be earned by the insurance or reinsurance undertaking, during the following year in relation to each of the 14 regions other than the EEA Regions (include regions as specified in Annex III, except the ones specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35), for the contract in relation to the obligations of lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35:






—


Fire and other damage covering flood risk, including the proportional reinsurance obligations;










—


Marine, aviation and transport insurance covering onshore property damage by flood, including the proportional reinsurance obligations;










—


Other motor insurance, including the proportional reinsurance obligations.




Premiums shall be gross, without deduction of premiums for reinsurance contracts.




C0210/R1590


Estimation of the gross premium to be earned — Total Flood Other Regions before diversification


Total of the estimate of the premiums to be earned, by the insurance or reinsurance undertaking, during the following year for the other regions.




C0220/R1260–R1390


Exposure — EEA Region


The sum of the total insured per each of the 14 EEA regions of lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35:






—


Fire and other damage, including the proportional reinsurance obligations, in relation to contracts that cover Flood risk and where the risk is situated in this particular EEA region;










—


Marine, aviation and transport insurance, including the proportional reinsurance obligations, in relation to contracts that cover onshore property damage by Flood and where the risk is situated in this particular EEA region; and










—


Other motor insurance, including the proportional reinsurance obligations, multiplied by 1.5, in relation to contracts that cover onshore property damage by Flood and where the risk is situated in this particular EEA region.








C0220/R1400


Exposure — Total Flood EEA Regions before diversification


Total of the exposure for the 14 EEA regions.




C0230/R1260–R1390


Specified Gross Loss — EEA Region


Specified gross Flood loss in each of the 14 EEA regions, taking into consideration the effect of diversification effect between zones.




C0230/R1400


Specified Gross Loss — Total Flood EEA Regions before diversification


Total of the specified gross Flood loss for the 14 EEA regions.




C0240/R1260–R1390


Catastrophe Risk Charge Factor before risk mitigation — EEA Region


The Risk Charge Factor per each of the 14 EEA regions for Flood according to the Standard Formula, taking into consideration the effect of diversification effect between zones.




C0240/R1400


Catastrophe Risk Charge Factor before risk mitigation — Total Flood EEA Regions before diversification


Ratio between total specified gross loss and total exposure.




C0250/R1260–R1390


Scenario A or B — EEA Region


The larger of the capital requirement for Flood risk in each of the 14 EEA regions according to scenario A or scenario B.
When determining the largest amount of scenario A and B, the risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, must be taken into account.




C0260/R1260–R1390


Catastrophe Risk Charge before risk mitigation — EEA Region


Capital requirement before risk mitigation arising from Floods in each of the 14 EEA Regions, corresponding to the larger of scenario A or B.




C0260/R1400


Catastrophe Risk Charge before risk mitigation — Total Flood EEA Regions before diversification


Total of the capital requirement before risk mitigation arising from Floods for the 14 EEA regions.




C0260/R1590


Catastrophe Risk Charge before risk mitigation — Total Flood Other Regions before diversification


The capital requirement before risk mitigation for Flood risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, without deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0260/R1600


Catastrophe Risk Charge before risk mitigation — Total Flood All Regions before diversification


Total of the capital requirement before risk mitigation arising from Floods for all regions.




C0260/R1610


Catastrophe Risk Charge before risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the Flood risks relating to the different regions (both EEA Regions and Other regions).




C0260/R1620


Catastrophe Risk Charge before risk mitigation — Total Flood after diversification


This is the total capital requirement before risk mitigation for Flood risk, taking into consideration the diversification effect given in C0260/R1610.




C0270/R1260–R1390


Estimated Risk Mitigation — EEA Region


Per each of the 14 EEA Regions the estimated risk mitigation effect, corresponding to the selected scenario, of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0270/R1400


Estimated Risk Mitigation — Total Flood EEA Regions before diversification


Total of the estimated Risk Mitigation for the 14 EEA regions.




C0270/R1590


Estimated Risk Mitigation — Total Flood Other Regions before diversification


For all the regions other than the EEA Regions, the estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0270/R1600


Estimated Risk Mitigation — Total Flood All Regions before diversification


Total of the estimated Risk Mitigation for all regions.




C0280/R1260–R1390


Estimated Reinstatement Premiums — EEA Region


Per each of the 14 EEA Regions the estimated reinstatement premiums, corresponding to the selected scenario, as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0280/R1400


Estimated Reinstatement Premiums — Total Flood –EEA Regions before diversification


Total of the estimated reinstatement premiums for the 14 EEA regions.




C0280/R1590


Estimated Reinstatement Premiums — Total Flood –Other Regions before diversification


For all the regions other than the EEA Regions, the estimated reinstatement premiums, as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0280/R1600


Estimated Reinstatement Premiums — Total Flood — All Regions before diversification


Total of the estimated reinstatement premiums for all regions.




C0290/R1260–R1390


Catastrophe Risk Charge after risk mitigation — EEA Region


Capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from Flood in each of the 14 EEA regions, corresponding to the selected scenario.




C0290/R1400


Catastrophe Risk Charge after risk mitigation — Total Flood — EEA Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles for the 14 EEA regions.




C0290/R1590


Catastrophe Risk Charge after risk mitigation — Total Flood — Other Regions before diversification


Capital requirement after risk mitigation for Flood risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, including the deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0290/R1600


Catastrophe Risk Charge after risk mitigation — Total Flood — All Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles all regions.




C0290/R1610


Catastrophe Risk Charge after risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for Flood risks relating to the different regions (both EEA Regions and Other regions).




C0290/R1620


Catastrophe Risk Charge after risk mitigation — Total Flood after diversification


This is the total capital requirement after risk mitigation for Flood risk, taking into consideration the diversification effect given in C0290/R1610.





Natural catastrophe risk — Hail






C0300/R1730–R1900


Estimation of the gross premiums to be earned — Other Regions


An estimate of the premiums to be earned by the insurance or reinsurance undertaking, during the following year and in relation to each of the 9 regions other than the EEA Regions (include regions as specified in Annex III, except the ones specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35), for the contract in relation to the obligations of lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35:






—


Fire and other damage covering hail risk, including the proportional reinsurance obligations;










—


Marine, aviation and transport insurance covering onshore property damage by hail, including the proportional reinsurance obligations; and










—


Other motor insurance, including the proportional reinsurance obligations.




Premiums shall be gross, without deduction of premiums for reinsurance contracts.




C0300/R1910


Estimation of the gross premium to be earned — Total Hail Other Regions before diversification


Total of the estimate of the premiums to be earned, by the insurance or reinsurance undertaking, during the following year for the other regions.




C0310/R1630–R1710


Exposure — EEA Region


The sum of the total insured per each of the 9 EEA regions for lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35:






—


Fire and other damage, including the proportional reinsurance obligations, in relation to contracts that cover Hail risk and where the risk is situated in this particular EEA region;










—


Marine, aviation and transport insurance, including the proportional reinsurance obligations, in relation to contracts that cover onshore property damage by Hail and where the risk is situated in this particular EEA region; and










—


Other motor insurance, including the proportional reinsurance obligations, multiplied by 5, in relation to contracts that cover onshore property damage by Hail and where the risk is situated in this particular EEA region.








C0310/R1720


Exposure — Total Hail EEA Regions before diversification


Total of the exposure for the 9 EEA regions.




C0320/R1630–R1710


Specified Gross Loss — EEA Region


Specified gross Hail loss in each of the 9 EEA regions, taking into consideration the effect of diversification effect between zones.




C0320/R1720


Specified Gross Loss — Total Hail EEA Regions before diversification


Total of the specified gross Hail loss for the 9 EEA regions.




C0330/R1630–R1710


Catastrophe Risk Charge Factor before risk mitigation — EEA Region


The Risk Charge Factor per each of the 9 EEA regions for Hail according to the Standard Formula, taking into consideration the effect of diversification effect between zones.




C0330/R1720


Catastrophe Risk Charge Factor before risk mitigation — Total Hail EEA Regions before diversification


Ratio between total specified gross loss and total exposure.




C0340/R1630–R1710


Scenario A or B — EEA Region


The larger of the capital requirement for Hail risk in each of the 9 EEA regions according to scenario A or scenario B.
When determining the largest amount of scenario A and B, the risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, must be taken into account.




C0350/R1630–R1710


Catastrophe Risk Charge before risk mitigation — EEA Region


Capital requirement before risk mitigation arising from Hails in each of the 9 EEA Regions corresponding to the larger of scenario A or B.




C0350/R1720


Catastrophe Risk Charge before risk mitigation — Total Hail EEA Regions before diversification


Total of the capital requirement before risk mitigation arising from Hails for the 9 EEA regions.




C0350/R1910


Catastrophe Risk Charge before risk mitigation — Total Hail Other Regions before diversification


The capital requirement before risk mitigation for Hail risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, without deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0350/R1920


Catastrophe Risk Charge before risk mitigation — Total Hail All Regions before diversification


Total of the capital requirement before risk mitigation arising from Hails for all regions.




C0350/R1930


Catastrophe Risk Charge before risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the Hail risks relating to the different regions (both EEA Regions and other regions).




C0350/R1940


Catastrophe Risk Charge before risk mitigation — Total Hail after diversification


This is the total capital requirement before risk mitigation for Hail risk, taking into consideration the diversification effect given in C0350/R1930.




C0360/R1630–R1710


Estimated Risk Mitigation — EEA Region


Per each of the 9 EEA Regions the estimated risk mitigation effect, corresponding to the selected scenario, of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0360/R1720


Estimated Risk Mitigation — Total Hail EEA Region before diversification


Total of the estimated risk mitigation for the 9 EEA regions.




C0360/R1910


Estimated Risk Mitigation — Total Hail Other Regions before diversification


For all the regions other than the EEA Regions, the estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0360/R1920


Estimated Risk Mitigation — Total Hail All Regions before diversification


Total of the estimated risk mitigation for all regions.




C0370/R1630–R1710


Estimated Reinstatement Premiums — EEA Region


Per each of the 9 EEA Regions the estimated reinstatement premiums, corresponding to the selected scenario, as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0370/R1720


Estimated Reinstatement Premiums — Total Hail EEA Regions before diversification


Total of the estimated reinstatement premiums for the 9 EEA regions.




C0370/R1910


Estimated Reinstatement Premiums — Total Hail Other Regions before diversification


For all the regions other than the EEA Regions, the estimated reinstatement premiums, as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0370/R1920


Estimated Reinstatement Premiums — Total Hail All Regions before diversification


Total of the estimated reinstatement premiums for all regions.




C0380/R1630–R1710


Catastrophe Risk Charge after risk mitigation — EEA Region


Capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from Hail in each of the 9 EEA Regions, corresponding to the selected scenario.




C0380/R1720


Catastrophe Risk Charge after risk mitigation — Total Hail EEA Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles for the 9 EEA regions.




C0380/R1910


Catastrophe Risk Charge after risk mitigation — Total Hail Other Regions before diversification


Capital requirement after risk mitigation for Hail risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, including the deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0380/R1920


Catastrophe Risk Charge after risk mitigation — Total Hail All Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles for all regions.




C0380/R1930


Catastrophe Risk Charge after risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for Hail risks relating to the different regions (both EEA Regions and Other regions).




C0380/R1940


Catastrophe Risk Charge after risk mitigation — Total Hail after diversification


This is the total capital requirement after risk mitigation for Hail risk, taking into consideration the diversification effect given in C0380/R1930.





Natural catastrophe risk — Subsidence






C0390/R1950


Estimation of the gross premium to be earned — Total Subsidence before diversification


An estimate of the premiums to be earned, by the insurance or reinsurance undertaking, during the following year, for the contract in relation to the obligations of fire and other damage, including the proportional reinsurance obligations.
Premiums shall be gross, without deduction of premiums for reinsurance contracts, and in relation to the territory of France.




C0400/R1950


Exposure — Total Subsidence before diversification


The sum of the total insured made up of the geographical divisions of the territory of France for fire and other damage, including the proportional reinsurance obligations, which are sufficiently homogeneous in relation to the subsidence risk that the insurance and reinsurance undertakings are exposed to in relation to the territory. Together the zones shall comprise the whole territory.




C0410/R1950


Specified Gross Loss — Total Subsidence before diversification


Specified gross subsidence loss, taking into consideration the effect of diversification effect between zones.




C0420/R1950


Catastrophe Risk Charge Factor before risk mitigation — Total Subsidence before diversification


The Risk Charge Factor of the territory of France for subsidence, taking into consideration the effect of diversification effect between zones.




C0430/R1950


Catastrophe Risk Charge before risk mitigation — Total Subsidence before diversification


The capital requirement before risk mitigation for Subsidence risk in the territory of France. It is the amount of the instantaneous loss, without deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles, which for subsidence is equal to the Specified Gross Loss (item C0410/R1950).




C0430/R1960


Catastrophe Risk Charge before risk mitigation — Diversification effect between zones


Diversification effect arising from the aggregation of the Subsidence risks relating to the different zones of the territory of France.




C0430/R1970


Catastrophe Risk Charge before risk mitigation — Total Subsidence after diversification


This is the total capital requirement before risk mitigation for subsidence risk, taking into consideration the diversification effect given in item C0430/R1960.




C0440/R1950


Estimated Risk Mitigation — Total Subsidence before diversification


The estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0450/R1950


Estimated Reinstatement Premiums — Total Subsidence before diversification


The estimated reinstatement premiums as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0460/R1950


Catastrophe Risk Charge after risk mitigation — Total Subsidence before diversification


Capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from subsidence.




C0460/R1960


Catastrophe Risk Charge after risk mitigation — Diversification effect between zones


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for Subsidence risks relating to the different zones of the territory of France.




C0460/R1970


Catastrophe Risk Charge after risk mitigation — Total Subsidence after diversification


This is the total capital requirement after risk mitigation for subsidence risk, taking into consideration the diversification effect given in item C0460/R1960.





Natural catastrophe risk — Non–proportional property reinsurance






C0470/R2000


Estimation of the gross premium to be earned


An estimate of the premiums to be earned, by the insurance or reinsurance undertaking, during the following year, for the contract in relation to the obligations of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, non–proportional property reinsurance other than non–proportional reinsurance obligations relating to insurance obligations included in lines of business 9 and 21.
Premiums shall be gross, without deduction of premiums for reinsurance contracts.




C0480/R2000


Catastrophe Risk Charge before risk mitigation


The capital requirement before risk mitigation for non–proportional property reinsurance. It is the amount of the instantaneous loss, without deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0490/R2000


Estimated Risk Mitigation


The estimated risk mitigation effect of the undertaking's specific retrocession contracts and special purpose vehicles relating to risks arising from accepted non–proportional property reinsurance, excluding the estimated reinstatement premiums.




C0500/R2000


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the undertaking's specific retrocession contracts and special purpose vehicles relating to risks arising from accepted non–proportional property reinsurance.




C0510/R2000


Catastrophe Risk Charge after risk mitigation


Capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific retrocession contracts and special purpose vehicles relating to risks arising from accepted non–proportional property reinsurance.





Man–made catastrophe risk — Motor Vehicle Liability






C0520/R2100


Number of vehicles policy limit above 24M EUR


Number of vehicles insured by the insurance or reinsurance undertaking in line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Motor vehicle liability insurance, including proportional reinsurance obligations, with a deemed policy limit above 24000000 Euro.




C0530/R2100


Number of vehicles policy limit below or equal to 24M EUR


Number of vehicles insured by the insurance or reinsurance undertaking in line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Motor vehicle liability insurance, including proportional reinsurance obligations, with a deemed policy limit below or equal to 24000000 Euro.




C0540/R2100


Catastrophe Risk Charge Motor Vehicle Liability before risk mitigation


This is the total capital requirement before risk mitigation for Motor Vehicle Liability risk.




C0550/R2100


Estimated Risk Mitigation


The estimated risk mitigation effect of the undertaking's specific retrocession contracts and special purpose vehicles relating to risks arising from Motor Vehicle Liability, excluding the estimated reinstatement premiums.




C0560/R2100


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from Motor Vehicle Liability.




C0570/R2100


Catastrophe Risk Charge Motor Vehicle Liability after risk mitigation


Capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific retrocession contracts and special purpose vehicles, relating to risks arising from Motor Vehicle Liability.





Man–made catastrophe risk — Marine Tanker Collision






C0580/R2200


Type of cover Catastrophe Risk Charge Share marine hull in tanker t before risk mitigation


This is the capital requirement before risk mitigation, per each marine hull cover, for risks arising from Marine Tanker Collision.
The maximum relates to all oil and gas tankers insured by the insurance or reinsurance undertaking in respect of tanker collision in lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35:






—


Marine, aviation and transport, including proportional reinsurance obligations; and










—


Non–proportional marine, aviation and transport reinsurance.




The amount for this cover is equal to the sum insured accepted by the insurance or reinsurance undertaking for marine insurance and reinsurance in relation to each tanker.




C0590/R2200


Catastrophe Risk Charge Share marine liability in tanker t before risk mitigation


This is the capital requirement before risk mitigation, per marine liability cover, for risks arising from Marine Tanker Collision.
The maximum relates to all oil and gas tankers insured by the insurance or reinsurance undertaking in respect of tanker collision in lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35:






—


Marine, aviation and transport, including proportional reinsurance obligations; and










—


Non–proportional marine, aviation and transport reinsurance.




The amount for this cover is equal to the sum insured accepted by the insurance or reinsurance undertaking for marine insurance and reinsurance in relation to each tanker.




C0600/R2200


Catastrophe Risk Charge Share marine oil pollution liability in tanker t before risk mitigation


This is the capital requirement before risk mitigation, per marine oil polution liability cover, for risks arising from Marine Tanker Collision.
The maximum relates to all oil and gas tankers insured by the insurance or reinsurance undertaking in respect of tanker collision in lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35:






—


Marine, aviation and transport, including proportional reinsurance obligations; and










—


Non–proportional marine, aviation and transport reinsurance.




The amount for this cover is equal to the sum insured accepted by the insurance or reinsurance undertaking for marine insurance and reinsurance in relation to each tanker.




C0610/R2200


Catastrophe Risk Charge Marine Tanker Collision before risk mitigation


This is the total capital requirement before risk mitigation for risks arising from Marine Tanker Collision.




C0620/R2200


Estimated Risk Mitigation


The estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from Marine Tanker Collision, excluding the estimated reinstatement premiums.




C0630/R2200


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from Marine Tanker Collision.




C0640/R2200


Catastrophe Risk Charge Marine Tanker Collision after risk mitigation


The total capital requirement after risk mitigation, after the deduction of the risk mitigating effect of the undertaking's specific retrocession contracts and special purpose vehicles, relating to risks arising from Marine Tanker Collision.




C0650/R2200


Name vessel


Name of the corresponding vessel.





Man–made catastrophe risk — Marine Platform Explosion






C0660–C0700/R2300


Catastrophe Risk Charge Marine Platform Explosion — Type of cover — before risk mitigation


This is the capital requirement before risk mitigation, per type of cover (Property damage, Removal of wreckage, Loss of production income, Capping of the well or making the well secure, Liability insurance and reinsurance obligations), for risks arising from Marine Platform Explosion.
The maximum relates to all oil and gas offshore platforms insured by the insurance or reinsurance undertaking in respect of platform explosion in lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35:






—


Marine, aviation and transport, including proportional reinsurance obligations; and










—


Non–proportional marine, aviation and transport reinsurance.




The amount per type of cover is equal to the sum insured for the specific type of cover accepted by the insurance or reinsurance undertaking in relation to the selected platform.




C0710/R2300


Catastrophe Risk Charge Marine Platform Explosion before risk mitigation


This is the total capital requirement before risk mitigation for risks arising from Marine Platform Explosion.




C0720/R2300


Estimated Risk Mitigation


The estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from Marine Platform Explosion, excluding the estimated reinstatement premiums.




C0730/R2300


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from Marine Platform Explosion.




C0740/R2300


Catastrophe Risk Charge Marine Platform Explosion after risk mitigation


Capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific retrocession contracts and special purpose vehicles, relating to risks arising from Marine Platform Explosion.




C0750/R2300


Name platform


Name of the corresponding platform.





Man–made catastrophe risk — Marine






C0760/R2400


Catastrophe Risk Charge Marine before risk mitigation — Total before diversification


This is the total capital requirement before risk mitigation, before diversification effect between types of events, for marine risks.




C0760/R2410


Catastrophe Risk Charge Marine before risk mitigation — Diversification between type of event


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different type of events for marine risks.




C0760/R2420


Catastrophe Risk Charge Marine before risk mitigation — Total after diversification


This is the total capital requirement before risk mitigation, after diversification effect between the types of events, for marine risks.




C0770/R2400


Estimated Total Risk Mitigation — Total before diversification


This is the total risk mitigation effect, before diversification effect between types of events, of the undertaking's specific reinsurance contracts and special purpose vehicles arising from the marine risks.




C0780/R2400


Catastrophe Risk Charge Marine after risk mitigation — Total before diversification


This is the total capital requirement after risk mitigation, before diversification effect between types of events, for marine risks.




C0780/R2410


Catastrophe Risk Charge Marine after risk mitigation — Diversification between type of event


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different type of events for marine risks.




C0780/R2420


Catastrophe Risk Charge Marine after risk mitigation — Total after diversification


This is the total capital requirement after risk mitigation, after diversification effect between the types of events, for marine risks.





Man–made catastrophe risk — Aviation






C0790–C0800/R2500


Catastrophe Risk Charge Aviation before risk mitigation — Type of cover– before risk mitigation


This is the capital requirement before risk mitigation, per type of cover (Aviation hull and Aviation liability), for risks arising from Aviation.
The maximum relates to all aircrafts insured by the insurance or reinsurance undertaking in lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35:






—


Marine, aviation and transport, including proportional reinsurance obligations; and










—


Non–proportional marine, aviation and transport reinsurance.




The amount per type of cover is equal to the sum insured for the specific type of cover accepted by the insurance or reinsurance undertaking for aviation insurance and reinsurance and in relation to the selected aircraft.




C0810/R2500


Catastrophe Risk Charge Aviation before risk mitigation


This is the total capital requirement before risk mitigation for risks arising from Aviation.




C0820/R2500


Estimated Risk Mitigation


The estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from Aviation, excluding the estimated reinstatement premiums.




C0830/R2500


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from Aviation.




C0840/R2500


Catastrophe Risk Charge Aviation after risk mitigation — Total (row)


The total capital requirement after risk mitigation, after the deduction of the risk mitigating effect of the undertaking's specific retrocession contracts and special purpose vehicles, relating to risks arising from Aviation.





Man–made catastrophe risk — Fire






C0850/R2600


Catastrophe Risk Charge Fire before risk mitigation


This is the total capital requirement before risk mitigation for Fire risks.
This amount is equal to the largest fire risk concentration of an insurance or reinsurance undertaking being the set of buildings with the largest sum insured that meets the following conditions:






—


The insurance or reinsurance undertaking has insurance or reinsurance obligations in lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35 Fire and other damage to property insurance, including proportional reinsurance obligations, in relation to each building which cover damage due to fire or explosion, including as a result of terrorist attacks.










—


All buildings are partly or fully located within a radius of 200 meters.








C0860/R2600


Estimated Risk Mitigation


The estimated risk mitigation effect of the undertaking's specific retrocession contracts and special purpose vehicles relating to risks arising from Fire, excluding the estimated reinstatement premiums.




C0870/R2600


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from Fire.




C0880/R2600


Catastrophe Risk Charge after risk mitigation Fire


The total capital requirement after risk mitigation, after the deduction of the risk mitigating effect of the undertaking's specific retrocession contracts and special purpose vehicles, relating to risks arising from Fire.





Man–made catastrophe risk — Liability






C0890/R2700–R2740


Earned premium following 12 months –Type of cover


Premiums earned, per type of cover, by the insurance or reinsurance undertaking, during the following 12 months, in relation to insurance and reinsurance obligations in liability risks, for the following type of covers:






—


Professional malpractice liability insurance and proportional reinsurance obligations other than professional malpractice liability insurance and reinsurance for self–employed crafts persons or artisans;










—


Employers liability insurance and proportional reinsurance obligations;










—


Directors and officers liability insurance and proportional reinsurance obligations;










—


Liability insurance and reinsurance obligations included in line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, General liability insurance, including proportional reinsurance obligations, other than obligations included in liability risk groups 1 to 3 and other than personal liability insurance and proportional reinsurance and other than professional malpractice liability insurance and reinsurance for self–employed crafts persons or artisans;










—


Non–proportional reinsurance.




For this purpose premiums shall be gross, without deduction of premiums for reinsurance contracts.




C0890/R2750


Earned premium follwoing 12 months — Total


Total for all types of covers of premiums earned by the insurance or reinsurance undertaking, during the following 12 months.




C0900/R2700–R2740


Largest liability limit provided –Type of cover


The largest liability limit, per type of cover, provided by the insurance or reinsurance undertaking in liability risks.




C0910/R2700–R2740


Number of claims –Type of cover


The number of claims, per type of cover, which is equal to the lowest integer that exceeds the amount according to the provided formula.




C0920/R2700–R2740


Catastrophe Risk Charge Liability before risk mitigation –Type of cover


This is the capital requirement before risk mitigation, per type of cover, for liability risks.




C0920/R2750


Catastrophe Risk Charge Liability before risk mitigation — Total


Total for all types of cover of the capital requirement before risk mitigation for liability risks.




C0930/R2700–R2740


Estimated Risk Mitigation — Type of cover


The estimated risk mitigation effect, per type of cover, of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from Liability, excluding the estimated reinstatement premiums.




C0930/R2750


Estimated Risk Mitigation — Total


Total for all types of cover of the estimated risk mitigation.




C0940/R2700–R2740


Estimated Reinstatement Premiums — Type of cover


The estimated reinstatement premiums, per type of cover, as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from Liability.




C0940/R2750


Estimated Reinstatement Premiums — Total


Total for all types of cover of the estimated reinstatement premiums.




C0950/R2700–R2740


Catastrophe Risk Charge Liability after risk mitigation — Type of cover


Capital requirement, per type of cover, after the deduction of the risk mitigating effect of the undertaking's specific retrocession contracts and special purpose vehicles, relating to risks arising from Liability.




C0950/R2750


Catastrophe Risk Charge Liability after risk mitigation — Total


Total for all types of cover of the capital requirement, per type of cover, after the deduction of the risk mitigating effect of the undertaking's specific retrocession contracts and special purpose vehicles, relating to risks arising from Liability.




C0960/R2800


Catastrophe Risk Charge Liability before risk mitigation — Total before diversification


This is the total capital requirement before risk mitigation, before diversification effect between types of cover, for liability risks.




C0960/R2810


Catastrophe Risk Charge Liability before risk mitigation — Diversification between type of cover


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different type of covers for liability risks.




C0960/R2820


Catastrophe Risk Charge Liability before risk mitigation — Total after diversification


This is the total capital requirement before risk mitigation, after diversification effect between the types of covers, for liability risks.




C0970/R2800


Estimated Total Risk Mitigation — Total before diversification


This is the estimated total risk mitigation, before diversification effect between types of cover, for liability risks.




C0980/R2800


Catastrophe Risk Charge Liability after risk mitigation — Total before diversification


This is the total capital requirement after risk mitigation, before diversification effect between types of cover, for liability risks.




C0980/R2810


Catastrophe Risk Charge Liability after risk mitigation — Diversification between type of cover


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different type of covers for liability risks.




C0980/R2820


Catastrophe Risk Charge Liability after risk mitigation — Total after diversification


This is the total capital requirement after risk mitigation, after diversification effect between the types of covers, for liability risks.





Man–made catastrophe risk — Credit & Suretyship






C0990/R2900–R2910


Exposure (individual or group) — Largest exposure


Two largest gross credit insurance exposures of the insurance or reinsurance undertaking based on a comparison of the net loss–given–default of the credit insurance exposures, being the loss–given–default after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles.




C0990/R2920


Exposure (individual or group) — Total


Total of the two largest gross credit insurance exposures of the insurance or reinsurance undertaking based on a comparison of the net loss–given–default of the credit insurance exposures, being the loss–given–default after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles.




C1000/R2900–R2910


Proportion of damage caused by scenario — Largest exposure


Percentage representing the loss given default of the gross credit exposure without deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles, for each of the two largest gross credit insurance exposures of the insurance or reinsurance undertaking.




C1000/R2920


Proportion of damage caused by scenario — Total


Average loss given default of the two largest gross credit exposures without deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles.




C1010/R2900–R2910


Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Large Credit Default –Largest exposure


This is the capital requirement before risk mitigation, per largest exposure, arising from the Large Credit Default scenario of Credit & Suretyship risks.




C1010/R2920


Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Large Credit Default — Total


This is the total capital requirement before risk mitigation arising from the Large Credit Default scenario of Credit & Suretyship risks.




C1020/R2900–R2910


Estimated Risk Mitigation — Largest exposure


The estimated risk mitigation effect, per largest exposure, of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from the Large Credit Default scenario of Credit & Suretyship, excluding the estimated reinstatement premiums.




C1020/R2920


Estimated Risk Mitigation — Total


The estimated risk mitigation effect, for the two largest exposures, of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from the Large Credit Default scenario of Credit & Suretyship, excluding the estimated reinstatement premiums.




C1030/R2900–R2910


Estimated Reinstatement Premiums — Largest exposure


The estimated reinstatement premiums, per largest exposure, as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from the Large Credit Default scenario of Credit & Suretyship.




C1030/R2920


Estimated Reinstatement Premiums — Total


The estimated reinstatement premiums, for the two largest exposures, as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from the Large Credit Default scenario of Credit & Suretyship.




C1040/R2900–R2910


Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Large Credit Default — Largest exposure


Net capital requirement, per largest exposure, after the deduction of the risk mitigating effect of the undertaking's specific retrocession contracts and special purpose vehicles, relating to risks arising from the Large Credit Default scenario of Credit & Suretyship.




C1040/R2920


Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Large Credit Default — Total


The total capital requirement after risk mitigation, after the deduction of the risk mitigating effect of the undertaking's specific retrocession contracts and special purpose vehicles, relating to risks arising from the Large Credit Default scenario of Credit & Suretyship.




C1050/R3000


Earned premium following 12 months


Gross premiums earned by the insurance or reinsurance undertaking, during the following 12 months, in line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Credit and Suretyship insurance including proportional reinsurance obligations.




C1060/R3000


Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Recession Risk


This is the total capital requirement before risk mitigation for the Recession scenario of Credit & Suretyship risks.




C1070/R3000


Estimated Risk Mitigation


The estimated risk mitigation effect of the undertaking's specific retrocession contracts and special purpose vehicles relating to risks arising from the Recession scenario of Credit & Suretyship, excluding the estimated reinstatement premiums.




C1080/R3000


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to risks arising from the Recession scenario of Credit & Suretyship.




C1090/R3000


Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Recession Risk


The total capital requirement after risk mitigation, after the deduction of the risk mitigating effect of the undertaking's specific retrocession contracts and special purpose vehicles, relating to risks arising from the Recession scenario of Credit & Suretyship.




C1100/R3100


Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Total before diversification


This is the total capital requirement before risk mitigation, before diversification effect between types of events, for Credit & Suretyship risks.




C1100/R3110


Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Diversification between type of event


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different type of events for Credit & Suretyship risks.




C1100/R3120


Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Total after diversification


This is the total capital requirement before risk mitigation, after diversification effect between the types of events, for Credit & Suretyship risks.




C1110/R3100


Estimated Total Risk Mitigation — Total before diversification


This is the total risk mitigation effect, before diversification effect between types of events, of the undertaking's specific reinsurance contracts and special purpose vehicles arising from the Credit & Suretyship risks.




C1120/R3100


Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Total before diversification


This is the total capital requirement after risk mitigation, before diversification effect between types of events, for Credit & Suretyship risks.




C1120/R3110


Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Diversification between type of event


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different type of events for Credit & Suretyship risks.




C1120/R3120


Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Total after diversification


This is the total capital requirement after risk mitigation, after diversification effect between the types of events, for Credit & Suretyship risks.





Man–made catastrophe risk — Other non–life catastrophe risk






C1130/R3200–R3240


Estimation of the gross premium to be earned — Group of obligations


An estimate of the premiums to be earned by the insurance or reinsurance undertaking, during the following year, for the contracts in relation to the following group of obligations:






—


Insurance and reinsurance obligations included in line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Marine, aviation and transport insurance, including proportional reinsurance obligations, other than marine insurance and reinsurance and aviation insurance and reinsurance;










—


Reinsurance obligations included in line of business Non–proportional marine, aviation and transport reinsurance, other than marine reinsurance and aviation reinsurance;










—


Insurance and reinsurance obligations included in line of business Miscellaneous financial loss, including proportional reinsurance obligations other than extended warranty insurance and reinsurance obligations provided that the portfolio of these obligations is highly diversified and these obligation do not cover the costs of product recalls;










—


Reinsurance obligations included in line of business Non–proportional casualty reinsurance, other than general liability reinsurance;










—


Non–proportional reinsurance obligations relating to insurance obligations included in line of business Credit and Suretyship insurance, including proportional reinsurance obligations.




Premiums shall be gross, without deduction of premiums for reinsurance contracts.




C1140/R3200–R3240


Catastrophe Risk Charge Other non–life catastrophe risk before risk mitigation — Group of obligations


This is the capital requirement before risk mitigation, per group of obligations, for Other non–life catastrophe risks.




C1140/R3250


Catastrophe Risk Charge Other non–life catastrophe risk before risk mitigation — Total before diversification


This is the total capital requirement before risk mitigation, before diversification effect between groups of obligations, for Other non–life catastrophe risks.




C1140/R3260


Catastrophe Risk Charge Other non–life catastrophe risk before risk mitigation — Diversification between groups of obligations


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different groups of obligations for Other non–life catastrophe risks.




C1140/R3270


Catastrophe Risk Charge Other non–life catastrophe risk before risk mitigation — Total after diversification


This is the total capital requirement before risk mitigation, after diversification effect between groups of obligations, for Other non–life catastrophe risks.




C1150/R3250


Estimated Total Risk Mitigation — Total before diversification


This is the estimated total risk mitigation, before diversification effect between groups of obligations, for Other non–life catastrophe risks.




C1160/R3250


Catastrophe Risk Charge Other non–life catastrophe risk after risk mitigation — Total before diversification


This is the total capital requirement after risk mitigation, before diversification effect between groups of obligations, for Other non–life catastrophe risks.




C1160/R3260


Catastrophe Risk Charge Other non–life catastrophe risk after risk mitigation — Diversification between groups of obligations


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different groups of obligations for Other non–life catastrophe risks.




C1160/R3270


Catastrophe Risk Charge Other non–life catastrophe risk after risk mitigation — Total after diversification


This is the total capital requirement after risk mitigation, after diversification effect between groups of obligations, for Other non–life catastrophe risks.





Health catastrophe risk







Health catastrophe risk — Mass accident






C1170/R3300–R3600,
C1190/R3300–R3600,
C1210/R3300–R3600,
C1230/R3300–R3600,
C1250/R3300–R3600


Policyholders — per type of event



All insured persons of the insurance or reinsurance undertaking who are inhabitants of each of the countries and are insured against the following types of event:






—


Death caused by an accident;










—


Permanent disability caused by an accident;










—


Disability that lasts 10 years caused by an accident;










—


Disability that lasts 12 months caused by an accident;










—


Medical treatment caused by an accident.








C1180/R3300–R3600,
C1200/R3300–R3600,
C1220/R3300–R3600,
C1240/R3300–R3600,
C1260/R3300–R3600


Value of benefits payable — per type of event



The value of the benefits shall be the sum insured or where the insurance contract provides for recurring benefit payments the best estimate of the benefit payments, using the cash–flow projection, per event type.
Where the benefits of an insurance contract depend on the nature or extent of any injury resulting from event types, the calculation of the value of the benefits shall be based on the maximum benefits obtainable under the contract which are consistent with the event.
For medical expense insurance and reinsurance obligations the value of the benefits shall be based on an estimate of the average amounts paid in case of event types taking into account the specific guarantees the obligations include.




C1270/R3300–R3600


Catastrophe Risk Charge before risk mitigation


Capital requirement before risk mitigation, for each of the countries, arising from the mass accident risk sub–module to health insurance and reinsurance obligations.




C1270/R3610


Catastrophe Risk Charge before risk mitigation — Total Mass accident all countries before diversification


This is the total capital requirement before risk mitigation, before diversification effect between countries, for the mass accident risk sub–module to health insurance and reinsurance obligations.




C1270/R3620


Catastrophe Risk Charge before risk mitigation — Diversification effect between countries


Diversification effect arising from the aggregation of the mass accident risk sub–module to health insurance and reinsurance obligations relating to the different countries.




C1270/R3630


Catastrophe Risk Charge before risk mitigation — Total Mass accident all countries after diversification


This is the total capital requirement before risk mitigation, after diversification effect between countries, for the mass accident risk sub–module to health insurance and reinsurance obligations.




C1280/R3300–R3600


Estimated Risk Mitigation


For each country the estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C1280/R3610


Estimated Risk Mitigation — Total Mass accident all countries before diversification


Total amount of estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles for all countries.




C1290/R3300–R3600


Estimated Reinstatement Premiums


For each country the estimated reinstatement premiums as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril.




C1290/R3610


Estimated Reinstatement Premiums — Total Mass accident all countries before diversification


Total amount of estimated reinstatement premiums as a result of the undertaking's specific reinsurance contracts and special purpose vehicles for all countries.




C1300/R3300–R3600


Catastrophe Risk Charge after risk mitigation


Capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from the mass accident risk sub–module to health insurance and reinsurance obligations, for each country.




C1300/R3610


Catastrophe Risk Charge after risk mitigation — Total Mass accident all countries before diversification


This is the total capital requirement after risk mitigation, before diversification effect between countries, for the mass accident risk sub–module to health insurance and reinsurance obligations.




C1300/R3620


Catastrophe Risk Charge after risk mitigation — Diversification effect between countries


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for the mass accident risk sub–module to health insurance and reinsurance obligations relating to the different countries.




C1300/R3630


Catastrophe Risk Charge after risk mitigation — Total Mass accident all countries after diversification


This is the total capital requirement after risk mitigation for the mass accident risk sub–module to health insurance and reinsurance obligations, taking into consideration the diversification effect given in C1300/R3620.





Health catastrophe risk — Concentration accident






C1310/R3700–R4010


Largest known accident risk concentration — Countries


The largest accident risk concentration of an insurance or reinsurance undertaking, for each country, shall be equal to the largest number of persons for which the following conditions are met:






—


The insurance or reinsurance undertaking has a workers' compensation insurance or reinsurance obligation or a group income protection insurance or reinsurance obligation in relation to each of the persons;










—


The obligations in relation to each of the persons cover at least one of the events set out in the next item;










—


The persons are working in the same building which is situated in this particular country.




These persons are insured against the following types of event:






—


Death caused by an accident;










—


Permanent disability caused by an accident;










—


Disability that lasts 10 years caused by an accident;










—


Disability that lasts 12 months caused by an accident;










—


Medical treatment caused by an accident.








C1320/R3700–R4010,
C1330/R3700–R4010,
C1340/R3700–R4010,
C1350/R3700–R4010,
C1360/R3700–R4010


Average sum insured per type of event


The value of the benefits shall be the sum insured or where the insurance contract provides for recurring benefit payments the best estimate of the benefit payments in case of event types.
Where the benefits of an insurance contract depend on the nature or extent of any injury resulting from event types, the calculation of the value of the benefits shall be based on the maximum benefits obtainable under the contract which are consistent with the event.
For medical expense insurance and reinsurance obligations the value of the benefits shall be based on an estimate of the average amounts paid in case of event types, taking into account the specific guarantees the obligations include.




C1370/R3700–R4010


Catastrophe Risk Charge before risk mitigation


Capital requirement before risk mitigation, for each country, arising from the health sub–module concentration accident.




C1410


Other countries to be considered in the Concentration accident


Identify the ISO code of other countries to be considered in the Concentration accident.




C1370/R4020


Catastrophe Risk Charge before risk mitigation — Total Concentration accident all countries before diversification


This is the total capital requirement before risk mitigation, before diversification effect between countries, for the health sub–module concentration accident.




C1370/R4030


Catastrophe Risk Charge before risk mitigation — Diversification effect between countries


Diversification effect arising from the aggregation of the health sub–module concentration accident relating to the different countries.




C1370/R4040


Catastrophe Risk Charge before risk mitigation — Total Concentration accident all countries after diversification


This is the total capital requirement before risk mitigation, after diversification effect between countries, for the health sub–module concentration accident.




C1380/R3700–R4010


Estimated Risk Mitigation — Countries


For each of the countries identified the estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C1380/R4020


Estimated Risk Mitigation — Total Concentration accident all countries before diversification


Total of estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles for all countries.




C1390/R3700–R4010


Estimated Reinstatement Premiums — Countries


For each of the countries identified the estimated reinstatement premiums as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril.




C1390/R4020


Estimated Reinstatement Premiums — Total Concentration accident all countries before diversification


Total of the estimated reinstatement premiums as a result of the undertaking's specific reinsurance contracts and special purpose vehicles for all countries.




C1400/R3700–R4010


Catastrophe Risk Charge after risk mitigation — Countries


Capital requirement, after the deduction of the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from the health sub–module concentration accident for each of the countries identified.




C1400/R4020


Catastrophe Risk Charge after risk mitigation — Total Concentration accident all countries before diversification


The total capital requirement after risk mitigation, before diversification effect between countries, for the health sub–module concentration accident.




C1400/R4030


Catastrophe Risk Charge after risk mitigation — Diversification effect between countries


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for the health sub–module concentration accident risks relating to the different countries.




C1400/R4040


Catastrophe Risk Charge after risk mitigation — Total Concentration accident all countries after diversification


This is the total capital requirement after risk mitigation for the health sub–module concentration accident risk, taking into consideration the diversification effect given in C1400/R4020.





Health catastrophe risk — Pandemic






C1440/R4100–R4410


Medical expense — Number of insured persons — Countries


The number of insured persons of insurance and reinsurance undertakings, for each of the countries identified, which meet the following conditions:






—


The insured persons are inhabitants of this particular country;










—


The insured persons are covered by medical expense insurance or reinsurance obligations, other than workers' compensation insurance or reinsurance obligations that cover medical expense resulting from an infectious disease.




These insured persons may claim benefits for the following healthcare utilisation:






—


Hospitalisation;










—


Consultation with a medical practitioner;










—


No formal medical care sought.








C1450/R4100–R4410,
C1470/R4100–R4410,
C1490/R4100–R4410


Medical expense — Unit claim cost per type of healthcare — Countries


Best estimate of the amounts payable, using the cash–flow projection, by insurance and reinsurance undertakings for an insured person in relation to medical expense insurance or reinsurance obligations, other than workers' compensation insurance or reinsurance obligations per healthcare utilisation type, in the event of a pandemic, for each of the countries identified.




C1460/R4100–R4410,
C1480/R4100–R4410,
C1500/R4100–R4410


Medical expense — Ratio of insured persons using type of healthcare — Countries


The ratio of insured persons with clinical symptoms utilising healthcare type, for each of the countries identified.




C1510/R4100–R4410


Catastrophe Risk Charge before risk mitigation — Countries


Capital requirement before risk mitigation, for each of the countries identified, arising from the health sub–module pandemic.




C1550


Other countries to be considered in the Pandemic


Identify the ISO code of other countries to be considered in the Concentration accident.




C1420/R4420


Income protection — Number of insured persons — Total Pandemic all countries


Total number of insured persons for all countries identified covered by the income protection insurance or reinsurance obligations other than workers' compensation insurance or reinsurance obligations.




C1430/R4420


Income protection — Total pandemic exposure — Total Pandemic all countries


The total of all income protection pandemic exposure for all countries identified of insurance and reinsurance undertakings.
The value of the benefits payable for the insured person shall be the sum insured or where the insurance contract provides for recurring benefit payments the best estimate of the benefit payments assuming that the insured person is permanently disabled and will not recover.




C1510/R4420


Catastrophe Risk Charge before risk mitigation — Total Pandemic all countries


This is the total capital requirement before risk mitigation for the health sub–module pandemic for all countries identified.




C1520/R4420


Estimated Risk Mitigation — Total Pandemic all countries


The total estimated risk mitigation effect of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums for all countries identified.




C1530/R4420


Estimated Reinstatement Premiums — Total Pandemic all countries


The total estimated reinstatement premiums as a result of the undertaking's specific reinsurance contracts and special purpose vehicles relating to this peril for all countries identified.




C1540/R4420


Catastrophe Risk Charge after risk mitigation — Total Pandemic all countries


The total capital requirement after risk mitigation for the health sub–module pandemic for all countries identified.





S.28.01 — Minimum Capital Requirement — Only life or only non–life insurance or reinsurance activity


General comments:

This section relates to opening, quarterly and annual submission of information for individual entities.
In particular, S.28.01 is to be submitted by insurance and reinsurance undertakings other than insurance undertakings engaged in both life and non–life insurance activity. These undertakings shall submit S.28.02 instead.
This template shall be completed on the basis of Solvency II valuation, i.e. written premiums are defined as the premiums due to be received by the undertaking in the period (as defined in Article 1(11) of Delegated Regulation (EU) 2015/35).
All references to technical provisions address technical provisions after application of Long Term Guarantee measures and transitionals.
The calculation of MCR combines a linear formula with a floor of 25 % and a cap of 45 % of the SCR. The MCR is subject to an absolute floor depending on the nature of the undertaking (as defined in Article 129 (1) (d) of the Directive 2009/138/EC).







 


ITEM


INSTRUCTIONS




C0010/R0010


Linear formula component for non–life insurance and reinsurance obligations — MCRNL Result


This is the linear formula component for non–life insurance and reinsurance obligations calculated in accordance with Article 250 of Delegated Regulation (EU) 2015/35.




C0020/R0020


Medical expense insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for medical expense insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0020


Medical expense insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for medical expense insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0030


Income protection insurance and proportional reinsurance — net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for income protection insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0030


Income protection insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for income protection insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0040


Workers' compensation insurance and proportional reinsurance — net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for workers' compensation insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0040


Workers' compensation insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for workers' compensations insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0050


Motor vehicle liability insurance and proportional reinsurance — net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for motor vehicle liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0050


Motor vehicle liability insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for motor vehicle liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0060


Other motor insurance and proportional reinsurance — net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for other motor insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0060


Other motor insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for other motor insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0070


Marine, aviation and transport insurance and proportional reinsurance — net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for marine, aviation and transport insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0070


Marine, aviation and transport insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for marine, aviation and transport insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0080


Fire and other damage to property insurance and proportional reinsurance — net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for fire and other damage to property insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0080


Fire and other damage to property insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for fire and other damage to property insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0090


General liability insurance and proportional reinsurance — net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for general liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0090


General liability insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for general liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0100


Credit and suretyship insurance and proportional reinsurance — net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for credit and suretyship insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0100


Credit and suretyship insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for credit and suretyship insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0110


Legal expenses insurance and proportional reinsurance — net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for legal expenses insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0110


Legal expenses insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for legal expenses insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0120


Assistance and proportional reinsurance — net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for assistance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0120


Assistance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for assistance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0130


Miscellaneous financial loss insurance and proportional reinsurance — net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for miscellaneous financial loss insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0130


Miscellaneous financial loss insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for miscellaneous financial loss insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0140


Non–proportional health reinsurance — net (of reinsurance/SPV) and best estimate TP calculated as a whole


These are the technical provisions for non–proportional health reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0140


Non–proportional health reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for non–proportional health reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0150


Non–proportional casualty reinsurance — net (of reinsurance/SPV) and best estimate TP calculated as a whole


These are the technical provisions for non–proportional casualty reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0150


Non–proportional casualty reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for non–proportional casualty reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0160


Non–proportional marine, aviation and transport reinsurance — net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for non–proportional marine, aviation and transport reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0160


Non–proportional marine, aviation and transport reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for non–proportional marine, aviation and transport reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0020/R0170


Non–proportional property reinsurance — net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions for non–proportional property reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0030/R0170


Non–proportional property reinsurance — net (of reinsurance) written premiums in the last 12 months


These are the premiums written for non–proportional property reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero.




C0040/R0200


Linear formula component for life insurance and reinsurance obligations — MCRL Result


This is the result of the linear formula component for life insurance or reinsurance obligations calculated in accordance with Article 251 of Delegated Regulation (EU) 2015/35.




C0050/R0210


Obligations with profit participation — guaranteed benefits — Net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions without a risk margin in relation to guaranteed benefits for life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero and technical provisions without a risk margin for reinsurance obligations where the underlying life insurance obligations include profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0050/R0220


Obligations with profit participation — future discretionary benefits — Net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions without a risk margin in relation to future discretionary benefits for life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0050/R0230


Index–linked and unit–linked insurance obligations — Net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions without a risk margin for index–linked and unit–linked life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.




C0050/R0240


Other life (re)insurance and health (re)insurance obligations — Net (of reinsurance/SPV) best estimate and TP calculated as a whole


These are the technical provisions without a risk margin for all other life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.
Annuities related to non–life contracts shall be reported here.




C0060/R0250


Total capital at risk for all life (re)insurance obligations — Net (of reinsurance/SPV) total capital at risk


These are the total capital at risk, being the sum in relation to all contracts that give rise to life insurance or reinsurance obligations of the capital at risk of the contracts.




C0070/R0300


Overall MCR calculation — Linear MCR


The linear Minimum Capital Requirement shall equal to the sum of the MCR linear formula component for non–life insurance and reinsurance and the MCR linear formula component for life insurance and reinsurance obligations calculated in accordance with Article 249 of Delegated Regulation (EU) 2015/35.




C0070/R0310


Overall MCR calculation — SCR


This is the latest SCR to be calculated and reported in accordance with Articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the SCR has been recalculated (e.g. due to a change in risk profile), including capital add on. Undertakings using internal model or partial internal model to calculate the SCR shall refer to the relevant SCR, except where under Article 129 (3) of Directive 2009/138/EC the national supervisory authority requires a reference to the standard formula.




C0070/R0320


Overall MCR calculation — MCR cap


This is calculated as 45 % of the SCR including any capital add–on in accordance with Art 129 (3) of the Directive 2009/138/EC.




C0070/R0330


Overall MCR calculation — MCR floor


This is calculated as 25 % of the SCR including any capital add–on in accordance with Art 129 (3) of the Directive 2009/138/EC.




C0070/R0340


Overall MCR calculation — Combined MCR


This is the result of the formula component calculated in accordance with Article 248 (2) of Delegated Regulation (EU) 2015/35.




C0070/R0350


Overall MCR calculation — Absolute floor of the MCR


This is calculated as defined in Art 129(1) d of Directive 2009/138/EC.




C0070/R0400


Minimum Capital Requirement


This is the result of the formula component calculated in accordance with Article 248 (1) of Delegated Regulation (EU) 2015/35.





S.28.02 — Minimum Capital Requirement — Both life and non–life insurance activity


General comments:

This section relates to opening, quarterly and annual submission of information for individual entities.
In particular, S.28.02 is to be submitted by insurance undertakings engaged in both life and non–life insurance activity. Insurance and reinsurance undertakings other than insurance undertakings engaged in both life and non–life insurance activity shall submit S.28.01 instead.
This template shall be completed on the basis of Solvency II valuation, i.e. written premiums are defined as the premiums due to be received by the undertaking in the period (as defined in Article 1(11) of Delegated Regulation (EU) 2015/35).
All references to technical provisions address technical provisions after application of Long Term Guarantee measures and transitionals.
The calculation of MCR combines a linear formula with a floor of 25 % and a cap of 45 % of the SCR. The MCR is subject to an absolute floor depending on the nature of the undertaking (as defined in Article 129 (1) (d) of the Directive 2009/138/EC).







 


ITEM


INSTRUCTIONS




C0010/R0010


Linear Formula component for non-life insurance and reinsurance obligations — MCR(NL,NL) result — non-life activities


This is the linear formula component for non-life insurance and reinsurance obligations relating to non-life insurance activities calculated in accordance with Article 252 (4) and (5) of Delegated Regulation (EU) 2015/35.




C0020/R0010


Linear Formula component for non-life insurance and reinsurance obligations — MCR(NL,L) result


This is the linear formula component for non-life insurance and reinsurance obligations relating to life insurance activities calculated in accordance with Article 252 (9) and (10) of Delegated Regulation (EU) 2015/35.




C0030/R0020


Medical expense insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for medical expense insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0020


Medical expense insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for medical expense insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0020


Medical expense insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for medical expense insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0020


Medical expense insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for medical expense insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0030


Income protection insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for income protection insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0030


Income protection insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for income protections insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0030


Income protection insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for income protection insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0030


Income protection insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for income protections insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0040


Workers' compensation insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for workers' compensation insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0040


Workers' compensation insurance and proportional reinsurance- Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for workers' compensations insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0040


Workers' compensation insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for workers' compensation insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0040


Workers' compensation insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for workers' compensations insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0050


Motor vehicle liability insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for motor vehicle liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0050


Motor vehicle liability insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for motor vehicle liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0050


Motor vehicle liability insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for motor vehicle liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0050


Motor vehicle liability insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for motor vehicle liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0060


Other motor insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for other motor insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0060


Other motor insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for other motor insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0060


Other motor insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for other motor insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0060


Other motor insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for other motor insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0070


Marine, aviation and transport insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for marine, aviation and transport insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0070


Marine, aviation and transport insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for marine, aviation and transport insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0070


Marine, aviation and transport insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for marine, aviation and transport insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0070


Marine, aviation and transport insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for marine, aviation and transport insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0080


Fire and other damage to property insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for fire and other damage to property insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0080


Fire and other damage to property insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for fire and other damage to property insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0080


Fire and other damage to property insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for fire and other damage to property insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0080


Fire and other damage to property insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for fire and other damage to property insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0090


General liability insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for general liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0090


General liability insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for general liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0090


General liability insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for general liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0090


General liability insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for general liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0100


Credit and suretyship insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for credit and suretyship insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0100


Credit and suretyship insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for credit and suretyship insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0100


Credit and suretyship insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for credit and suretyship insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0100


Credit and suretyship insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for credit and suretyship insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0110


Legal expenses insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for legal expenses insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0110


Legal expenses insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for legal expenses insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0110


Legal expenses insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for legal expenses insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0110


Legal expenses insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for legal expenses insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0120


Assistance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for assistance and its proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0120


Assistance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for assistance and its proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0120


Assistance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for assistance and its proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0120


Assistance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for assistance and its proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0130


Miscellaneous financial loss insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for miscellaneous financial loss insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0130


Miscellaneous financial loss insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for miscellaneous financial loss insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0130


Miscellaneous financial loss insurance and proportional reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for miscellaneous financial loss insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0130


Miscellaneous financial loss insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for miscellaneous financial loss insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0140


Non-proportional health reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for non-proportional health reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0140


Non-proportional health reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for non-proportional health reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0140


Non-proportional health reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for non-proportional health reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0140


Non-proportional health reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for non-proportional health reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0150


Non-proportional casualty reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for non-proportional casualty reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0150


Non-proportional casualty reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for non-proportional casualty reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0150


Non-proportional casualty reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for non-proportional casualty reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0150


Non-proportional casualty reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for non-proportional casualty reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0160


Non-proportional marine, aviation and transport reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for non-proportional marine, aviation and transport reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0160


Non-proportional marine, aviation and transport reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for non-proportional marine, aviation and transport reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0160


Non-proportional marine, aviation and transport reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for non-proportional marine, aviation and transport reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0160


Non-proportional marine, aviation and transport reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for non-proportional marine, aviation and transport reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0030/R0170


Non-proportional property reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions for non-proportional property reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0040/R0170


Non-proportional property reinsurance — Net (of reinsurance) written premiums in the last 12 months — non-life activities


These are the premiums written for non-proportional property reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non-life activities.




C0050/R0170


Non-proportional property reinsurance — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions for non-proportional property reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0060/R0170


Non-proportional property reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities


These are the premiums written for non-proportional property reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities.




C0070/R0200


Linear Formula component for life insurance and reinsurance obligations MCR(L,NL) Result


This is the linear formula component for life insurance and reinsurance obligations relating to non-life insurance activities calculated in accordance with Article 252 (4) and (5) of Delegated Regulation (EU) 2015/35.




C0080/R0200


Linear Formula component for life insurance and reinsurance obligations MCR(L,L) Result


This is the linear formula component for life insurance and reinsurance obligations relating to life insurance activities calculated in accordance with Article 252 (9) and (10) of Delegated Regulation (EU) 2015/35.




C0090/R0210


Obligations with profit participation — guaranteed benefits — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions without a risk margin for guaranteed benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities and technical provisions without a risk margin for reinsurance obligations where the underlying insurance obligations include profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0110/R0210


Obligations with profit participation — guaranteed benefits — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions without a risk margin for guaranteed benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities and technical provisions without a risk margin for reinsurance obligations where the underlying insurance obligations include profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0090/R0220


Obligations with profit participation — future discretionary benefits — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions without a risk margin for future discretionary benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0110/R0220


Obligations with profit participation — future discretionary benefits — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions without a risk margin for future discretionary benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0090/R0230


Index-linked and unit-linked insurance obligations — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions without a risk margin for index-linked and unit-linked life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life activities.




C0110/R0230


Index-linked and unit-linked insurance obligations — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions without a risk margin for index-linked and unit-linked life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.




C0090/R0240


Other life (re)insurance and health (re)insurance obligations — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — non-life activities


These are the technical provisions without a risk margin for other life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPV, with a floor equal to zero, relating to non-life activities.




C0110/R0240


Other life (re)insurance and health (re)insurance obligations — Net (of reinsurance/SPV) best estimate and TP calculated as a whole — life activities


These are the technical provisions without a risk margin for other life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPV, with a floor equal to zero, relating to life activities.




C0100/R0250


Total capital at risk for all life (re)insurance obligations — Net (of reinsurance/SPV) total capital at risk — non-life activities


This is the total capital at risk, being the sum over all contracts that give rise to life insurance or reinsurance obligations of the highest amounts that the insurance undertaking would pay in the event of the death or disability of the persons insured under the contract after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles in such event, and the expected present value of annuities payable on death or disability less the net best estimate, with a floor equal to zero, relating to non-life activities.




C0120/R0250


Total capital at risk for all life (re)insurance obligations — Net (of reinsurance/SPV) total capital at risk — life activities


This is the total capital at risk, being the sum over all contracts that give rise to life insurance or reinsurance obligations of the highest amounts that the insurance undertaking would pay in the event of the death or disability of the persons insured under the contract after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles in such event, and the expected present value of annuities payable on death or disability less the net best estimate, with a floor equal to zero, relating to life activities.




C0130/R0300


Overall MCR calculation — Linear MCR


The linear Minimum Capital Requirement shall equal to the sum of the MCR linear formula component for non-life insurance and reinsurance and the MCR linear formula component for life insurance and reinsurance obligations calculated in accordance with Article 249 of Delegated Regulation (EU) 2015/35.




C0130/R0310


Overall MCR calculation — SCR


This is the latest SCR to be calculated and reported in accordance with Articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the SCR has been recalculated (e.g. due to a change in risk profile), including capital add-on. Undertakings using internal model or partial internal model to calculate the SCR shall refer to the relevant SCR, except where under Article 129(3) of Directive 2009/138/EC the national supervisor requires a reference to the standard formula.




C0130/R0320


Overall MCR calculation — MCR cap


This is calculated as 45 % of the SCR including any capital add-on in accordance with Article 129(3) of the Directive 2009/138/EC.




C0130/R0330


Overall MCR calculation — MCR floor


This is calculated as 25 % of the SCR including any capital add-on in accordance with Article 129(3) of Directive 2009/138/EC.




C0130/R0340


Overall MCR calculation — Combined MCR


This is the result of the formula component calculated in accordance with Article 248 (2) of Delegated Regulation (EU) 2015/35.




C0130/R0350


Overall MCR calculation — Absolute floor of the MCR


This is calculated as defined in Article 129(1)d of Directive 2009/138/EC.




C0130/R0400


Minimum Capital Requirement


This is the result of the formula component calculated in accordance with Article 248 (1) of Delegated Regulation (EU) 2015/35.




C0140/R0500


Notional non-life and life MCR calculation — Notional linear MCR — non-life activities


This is calculated in accordance with Article 252 (3) of Delegated Regulation (EU) 2015/35.




C0150/R0500


Notional non-life and life MCR calculation — Notional linear MCR -life activities


This is calculated in accordance with Article 252 (9) of Delegated Regulation (EU) 2015/35.




C0140/R0510


Notional non-life and life MCR calculation — Notional SCR excluding add-on (annual or latest calculation) — non-life activities


This is the latest notional SCR to be calculated and reported in accordance with in accordance with Articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the notional SCR has been recalculated (e.g. due to a change in risk profile), excluding capital add-on. Undertakings using internal model or partial internal model to calculate the SCR shall refer to the relevant SCR, except where under Article 129(3) of Directive 2009/138/EC the national supervisor requires a reference to the standard formula.




C0150/R0510


Notional non-life and life MCR calculation — Notional SCR excluding add-on (annual or latest calculation) -life activities


This is the latest notional SCR to be calculated and reported in accordance with in accordance with Articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the notional SCR has been recalculated (e.g. due to a change in risk profile), excluding capital add-on. Undertakings using internal model or partial internal model to calculate the SCR shall refer to the relevant SCR, except where under Article 129(3) of Directive 2009/138/EC the national supervisor requires a reference to the standard formula.




C0140/R0520


Notional non-life and life MCR calculation — Notional MCR cap — non-life activities


This is calculated as 45 % of the notional non-life SCR including the non-life capital add-on in accordance with Article 129 (3) of Directive 2009/138/EC.




C0150/R0520


Notional non-life and life MCR calculation — Notional MCR cap -life activities


This is calculated as 45 % of the notional life SCR including the life capital add-on in accordance with Article 129 (3) of Directive 2009/138/EC.




C0140/R0530


Notional non-life and life MCR calculation — Notional MCR floor — non-life activities


This is calculated as 25 % of the notional non-life SCR including the non-life capital add-on in accordance with Article 129 (3) of Directive 2009/138/EC.




C0150/R0530


Notional non-life and life MCR calculation — Notional MCR floor -life activities


This is calculated as 25 % of the notional life SCR including the life capital add-on in accordance with Article 129 (3) of Directive 2009/138/EC.




C0140/R0540


Notional non-life and life MCR calculation — Notional Combined MCR — non-life activities


This is calculated in accordance with Article 252 (3) of Delegated Regulation (EU) 2015/35.




C0150/R0540


Notional non-life and life MCR calculation — Notional Combined MCR -life activities


This is calculated in accordance with Article 252 (8) of Delegated Regulation (EU) 2015/35.




C0140/R0550


Notional non-life and life MCR calculation — Absolute floor of the notional MCR — non-life activities


This is the amount defined in Article 129(1)(d)(i) of Directive 2009/138/EC.




C0150/R0550


Notional non-life and life MCR calculation — Absolute floor of the notional MCR — life activities


This is the amount defined in Article 129(1)(d)(ii) Directive 2009/138/EC.




C0140/R0560


Notional non-life and life MCR calculation — Notional MCR — non-life activities


This is the notional non-life MCR calculated in accordance with Article 252 (2) of Delegated Regulation (EU) 2015/35.




C0150/R0560


Notional non-life and life MCR calculation — Notional MCR — life activities


This is the notional life MCR calculated in accordance with Article 252 (7) of Delegated Regulation (EU) 2015/35.





S.29.01 — Excess of Assets over Liabilities


General comments:

This section relates to annual submission of information for individual entities.
This template, together with S.29.02 to S.29.04, explains the variation of Excess of Assets over Liabilities by reconciling the different sources of movements (please see the five main sources in b) below). In these templates, creation of value needs to be reported (such as income from investments).
The content of this template covers:






a)


A presentation of all variations in Basic Own fund items during the reporting period. It isolates the variation of the Excess of Assets over Liabilities as part of this total variation. This first analysis is entirely performed based on information also reported in template S.23.01 (year N and N–1).










b)


A summary of the 5 main sources affecting the variation of the Excess of Assets over Liabilities between the prior and the last reporting periods (cells C0030/R0190 to C0030/R0250):






—


The variation related to investments and financial liabilities — detailed in template S.29.02,










—


The variation related to technical provisions — detailed in templates S.29.03 and S.29.04,










—


The variation of ‘pure’ capital items, which is not directly influenced by the business carried on (e.g., variations in ordinary shares numbers and values); these variations are analysed in detail within template S.23.03;










—


Other main variations linked to tax and dividend distribution, namely:






—


Variation in Deferred Tax position










—


Income Tax of the reporting period










—


Dividend distribution














—


Other variations not explained elsewhere.















 


ITEM


INSTRUCTIONS




C0010/R0010–R0120


Basic Own fund items — Year N


These items do not cover all Basic Own fund items, but only those before adjustments/deductions for:






—


Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds;










—


Participations in financial and credit institutions.








C0020/R0010 — R0120


Basic Own fund items — Year N–1


These items do not cover all Basic Own fund items, but only those before adjustments/deductions for:






—


Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds;










—


Participations in financial and credit institutions








C0030/R0010–R0120


Basic Own fund items — Variation


Variation between reporting period N and N–1 of own fund items.




C0030/R0130


Excess of assets over liabilities (Variations of Basic Own Funds explained by Variation Analysis Templates)


Variation of excess of assets over liabilities. This item is further assessed in rows R0190 to R0250 and then in templates S.29.02 to S.29.04.
Excess of assets over liabilities shall be considered before deductions for Participations in financial and credit institutions.




C0030/R0140


Own shares


Variation of own shares included as assets on the balance sheet.




C0030/R0150


Foreseeable dividends, distributions and charges


Variation of foreseeable dividends, distributions and charges.




C0030/R0160


Other basic own fund items


Variation of other basic own fund items.




C0030/R0170


Restricted own fund items due to ring fencing and matching


Variation of restricted own fund items due to ring fencing and matching.




C0030/R0180


Total variation of Reconciliation Reserve


Total variation of Reconciliation Reserve.




C0030/R0190


Variations due to investments and financial liabilities


Variations in the Excess of assets over liabilities explained by variations in investments and financial liabilities (for instance variations in value in the period, financial revenues, etc.)




C0030/R0200


Variations due to technical provisions


Variations in the Excess of assets over liabilities explained by variations in technical provisions (for instance provision reversals or new earned premiums, etc.).




C0030/R0210


Variations in capital basic own fund items and other items approved


This amount explains the part of the variation of Excess of Assets over Liabilities due to movements in ‘pure’ capital items, such as Ordinary share capital (gross of own shares), Preference shares, Surplus funds.




C0030/R0220


Variations in Deferred Tax position


Variations in the Excess of assets over liabilities explained by variation of deferred tax assets and deferred tax liabilities




C0030/R0230


Income tax of the reporting period


Amount of corporate tax of the reporting period, as stated in the financial statements of the reporting period.




C0030/R0240


Dividend distribution


Amount of dividend distributed during the reporting period, as stated in the financial statements of the reporting period.




C0030/R0250


Other variations in Excess of Assets over Liabilities


The remaining variations in the excess of assets over liabilities.





S.29.02 — Excess of Assets over Liabilities — explained by investments and financial liabilities


General comments:

This section relates to annual submission of information for individual entities.
This template focuses on changes in the Excess of Assets over Liabilities due to investments and financial liabilities.
The scope of this template:






i.


Includes liabilities position of derivatives (as investments);










ii.


Includes Own shares;










iii.


Includes Financial liabilities (comprising subordinated liabilities);










iv.


Excludes assets held for unit–linked and index–linked funds;










v.


Excludes property held for own use.




For all these items, the template covers the investments held at closing date of the prior reporting period (N–1) and the investments acquired/issued during the reporting period (N).
With regards to assets held for unit linked and index linked funds, the adjustment on basic own funds related to valuation is taken into account in template S.29.03.
The difference between template S.29.02 (last table) and information in template S.09.01 is the inclusion of the revenue from own shares and the exclusion of unit linked. The purpose of the template is to provide a detailed understanding of the changes in the Excess of Assets over Liabilities related to investments, considering:






i.


Movements in valuation with an impact on the Excess of Assets over Liabilities (e.g. realised gains and losses from sales, but also valuation differences);










ii.


Revenues triggered by investments;










iii.


Expenses related to investments (including interest charges on financial liabilities.).











 


ITEM


INSTRUCTIONS




C0010/R0010


Valuation movements on investments


Valuation movements on investments, including:






—


For those assets kept in the portfolio, the difference between Solvency II values at the end of the reporting period (N) and at the beginning of the Year (N–1);










—


For those investments divested between the two reporting periods (including where an asset was acquired during the reporting period), the difference between the selling price and the Solvency II value as at the last reporting period (or, in case of investments acquired during the period, the acquisition cost value);










—


For those assets acquired during the reporting period and still held at the end of the reporting period, the difference between the closing Solvency II value and the acquisition cost/value.




It shall include amounts relative to derivatives regardless of derivatives being an asset or a liability.
It shall not include amounts reported in ‘Investment revenues — R0040’ and ‘Investments expenses including Interest charges on subordinated and financial liabilities — R0050’.




C0010/R0020


Valuation movements on own shares


Same as for cell C0010/R0010, but for own shares.




C0010/R0030


Valuation movements on financial liabilities and subordinated liabilities


Valuation movements on financial liabilities and subordinated liabilities, including:






—


For those financial and subordinated liabilities issued prior to the reporting period and not redeemed, the difference between Solvency II values at the end of the reporting period (N) and at the beginning of the reporting period (N–1);










—


For those financial and subordinated liabilities redeemed between the reporting period, the difference between the redemption price and the Solvency II value as at the end of the last reporting period;










—


For those financial and subordinated liabilities issued during the reporting period and not redeemed during the period, the difference between the closing Solvency II value and issuance price.








C0010/R0040


Investment Revenues


Includes dividends, interests, rents and other revenues, due to investments within scope of this template.




C0010/R0050


Investments expenses including interest charges on subordinated and financial liabilities


Investments expenses including interest charges on subordinated and financial liabilities, including:






—


Investment management expenses — related to ‘Investments (other than assets held for index–linked and unit–linked contracts)’ and to ‘Own shares’;










—


Interest charges on financial and subordinated liabilities related to ‘Financial liabilities other than debts owed to credit institutions’ as well as ‘Debts owed to credit institutions’ and ‘Subordinated liabilities’.




Those expenses and charges correspond to the ones recorded and recognised on an accrual basis at the end of the period.




C0010/R0060


Variation in Excess of Assets over Liabilities explained by investments and financial liabilities management


Total of variation in Excess of Assets over Liabilities explained by investments and financial liabilities management.




C0010/R0070


Dividends


Amount of dividends earned over the reporting period, excluding any dividends from assets held for unit–linked and index–linked funds, or property held for own use).
The same definition as in S.09.01 shall apply (except for the scope of investments to consider).




C0010/R0080


Interests


Amount of interest earned over the reporting period excluding any interests from assets held for unit–linked and index–linked funds, or property held for own use).
The same definition as in S.09.01 shall apply (except for the scope of investments to consider).




C0010/R0090


Rents


Amount of rent earned over the reporting period excluding any rent from Assets held for unit–linked and index–linked funds, or property held for own use).
The same definition as in S.09.01 shall apply (except for the scope of investments to consider).




C0010/R0100


Other


Amount of other investments income received and accrued at the end of the reporting year. Applicable to other investment income not considered in cells C0010/R0070, C0010/R0080 and C0010/R0090, such as securities lending fees, commitment fees etc, excluding the ones from assets held for unit–linked & index–linked funds, or property held for own use).





S.29.03 — Excess of Assets over Liabilities — explained by technical provisions


General comments:

This section relates to annual submission of information for individual entities.
This template focuses on changes in the Excess of Assets over Liabilities due to technical provisions (TP). The scope of technical provisions includes risks captured through Best Estimate (BE) and Risk margin, and those captured through TP calculated as a whole.
As regards the order of calculation in the table ‘breakdown of Variation in Best Estimate’, presentation of the order is not deemed prescriptive as to the order in which the calculation is performed, as long as the content of the different cells indeed reflect the purpose and definition of these cells.
Undertakings are required to report data on accident year or underwriting year basis, in accordance with any requirements of the National Supervisory Authority. If the National Supervisory Authority has not stipulated which to use then the undertaking may use accident or underwriting year according to how they manage each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, provided that they use the same year consistently, year on year.
The purpose of the template is to provide a detailed understanding of the changes in the Excess of Assets over Liabilities related to technical provisions, considering:






—


Changes in TP captions;










—


Changes in technical flows of the period;










—


A detailed breakdown of the variation of Best Estimate — gross of reinsurance by sources of changes (such as new business, changes in assumptions, experience, etc.).











 


ITEM


INSTRUCTIONS





Of which the following breakdown of Variation in Best Estimate — analysis per UWY if applicable — Gross of reinsurance






C0010–C0020/R0010


Opening Best Estimate


Amount of Best Estimate — gross of reinsurance — as stated in the Balance Sheet at closing year N–1 related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an underwriting year approach (UWY) is used for Best Estimate calculation.




C0010–C0020/R0020


Exceptional elements triggering restating of opening Best Estimate


Amount of adjustment to opening Best Estimate due to elements, other than changes in perimeter that led to restate the opening BE.
Shall essentially concern changes in models (in case models are used) for correction of the model and other modifications. It shall not concern changes in assumptions.
These cells are expected to be mostly applicable for Life business.




C0010–C0020/R0030


Changes in perimeter


Amount of adjustment to opening Best Estimate related to changes in perimeter of the portfolio like sales of (part of) portfolio and purchases. This could also concern changes of perimeter due to liabilities evolving to annuities stemming from Non–Life obligations (triggering some changes from Non–Life to Life).




C0010–C0020/R0040


Foreign exchange variation


Amount of adjustment to opening Best Estimate related to foreign exchange variation during the period.
In this case the foreign exchange variation is actually meant to be applied to contracts which are taken out in currencies different from the balance sheet currency. For the calculation, the cash–flows of these contracts contained in the opening Best Estimate are simply converted due to the exchange variation.
This item does not address the impact on the cash–flows of the insurance portfolio induced by re–valuation of year N–1 assets due to foreign exchange variation during year N.




C0010–C0020/R0050


Best Estimate on risks accepted during the period


It represents present expected future cash flows (gross of reinsurance) included in Best Estimate and related to risks accepted during the period.
This shall be considered at the closing date (and not at the actual date of inception of the risks), i.e. this shall form part of the Best Estimate at closing date.
The scope of cash flows refers to Article 77 of Directive 2009/138/EC.




C0010–C0020/R0060


Variation of Best Estimate due to unwinding of discount rate — risks accepted prior to period


The variation of Best Estimate captured here shall only relate to the unwinding of discount rates, and does not take into account other parameters such as changes in assumptions or discount rates, experience adjustment, etc.
The concept of unwinding may be illustrated as follows: Calculate the Best Estimate of year N–1 again but using the shifted interest rate term structure
In order to isolate this strict scope of variation, the calculation may be as follows:






—


Consider Opening Best Estimate including the adjustment to opening Best Estimate (cells C0010/R0010 to R0040);










—


Based on this figure, run the calculation of the unwinding of discount rates.








C0010–C0020/R0070


Variation of Best Estimate due to year N projected in and out flows — risks accepted prior to period


Premiums, claims, and surrenders that were forecasted on the Opening Best Estimate as to be paid during the year, will not be in the closing Best Estimate anymore as they would have been paid/received during the year. A neutralisation adjustment shall be performed.
In order to isolate this adjustment, the calculation may be as follows:






—


Consider Opening Best Estimate (cell C0010/R0010) including the adjustment to opening Best Estimate (cells C0010/R0020 to R0040)










—


Isolate the amount of cash flows (cash in minus cash out) that were projected within this opening Best Estimate for the period considered










—


This isolated amount of cash flow shall come in addition to Opening Best Estimate (for neutralisation effect) — and be filled in cell C0010/R0070 and C0020/R0070.








C0010–C0020/R0080


Variation of Best Estimate due to experience — risks accepted prior to period


The variation of Best Estimate captured here shall strictly relate to the strict realisation of cash flows when compared to the cash flows that were projected.
For calculation purposes, and in case of non–availability of information of realised cash flows, the variation due to experience may be calculated as the difference between realised technical flows and projected cash–flow.
Realised technical flows refer to those reported under Solvency II principles i.e. premiums effectively written, claims effectively paid and expenses effectively recorded.




C0010–C0020/R0090


Variation of Best Estimate due to changes in non–economic assumptions — risks accepted prior to period


It mainly refers to changes in RBNS not driven by realised technical flows (e.g. revision on a case by case basis of the amount of IBNR) and changes assumptions directly linked to insurance risks (i.e. lapse rates), which can be referred to as non–economic assumptions.
In order to isolate the strict scope of variation due to changes in assumptions, the calculation may be as follows:






—


Consider the opening Best Estimate (cell C0010/R0010) including the adjustment to opening Best Estimate (cell C0010/R0010 to R0040) and the impact of unwinding, of year N projected cash–flows and (C0010/R0060 to R0080 and C0020/R0060 to R0080 respectively);










—


Based on this figure, run calculations with new assumptions not related to discount rates — that applied at year end N (if any)




This will provide the variation of Best Estimate strictly related to changes in these assumptions. This may not capture the variation due to case–by–case revision of RBNS, which would thus have to be added.
For Non–Life, cases can be expected where these changes cannot be discerned separately from changes due to experience (C0020/R0080). In such cases, report the total figure under C0020/R0080.




C0010–C0020/R0100


Variation of Best Estimate due to changes in economic environment — risks accepted prior to period


It mainly refers to assumptions not directly linked to insurance risks, i.e. mainly the impact of the changes in economic environment on the cash flows (taking management actions into account, e.g. reduction of future discretionary benefits (‘FDB’)) and changes in discount rates.
For non–life (C0020/R0100), in case variation due to inflation cannot be discerned from changes due to experience, the whole amount would be reported under C0020/R0080.
In order to isolate this strict scope of variation, the calculation may be as follows:






—


Consider the opening Best Estimate including the adjustment to opening Best Estimate (cell C0010/R0010 to R0040) and the impact of unwinding, of year N projected cash–flows and experience (C0010/R0060 to R0080 and C0020/R0060 to R0080 respectively, or alternatively, C0010/R0060 to R0090 and C0020/R0060 to R0090 respectively)










—


Based on this figure, run calculations with new discount rates that applied during year N, together with related financial assumptions (if any).




This will provide the variation of Best Estimate strictly related to changes in discount rates and related financial assumptions.




C0010–C0020/R0110


Other changes not elsewhere explained


Corresponds to other variations in Best Estimate, not captured in cells C0010/R0010 to R0100 (for Life) or C0020/R0010 to R0100 (Non–Life).




C0010–C0020/R0120


Closing Best Estimate — gross of reinsurance


Amount of Best Estimate as stated in the Balance Sheet at closing year N related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an underwriting year approach (UWY) is used for Best Estimate calculation.
These cells might be nil (if no UWY approach is used), or might total the closing Best Estimate figure in the Balance Sheet if no accident Year approach (AY) is used.





Of which the following breakdown of Variation in Best Estimate — analysis per UWY if applicable — Reinsurance recoverables






C0030–C0040/R0130


Opening Best Estimate


Amount of Best Estimate of reinsurance recoverable as stated in the Balance Sheet at closing year N–1 related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an underwriting year approach (UWY) is used for Best Estimate calculation.




C0030–C0040/R0140


Closing Best Estimate


Amount of Best Estimate of reinsurance recoverable as stated in the Balance Sheet at closing year N related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an underwriting year approach (UWY) is used for Best Estimate calculation.





Of which the following breakdown of Variation in Best Estimate — analysis per AY if applicable — Gross of reinsurance






C0050–C0060/R0150


Opening Best Estimate


Amount of Best Estimate — gross of reinsurance — as stated in the Balance Sheet at closing year N–1 related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an accident year approach (AY) is used for Best Estimate calculation.




C0050–C0060/R0160


Exceptional elements triggering restating of opening Best Estimate


Same as for C0010 and C0020/R0020




C0050–C0060/R0170


Changes in perimeter


Same as for C0010 and C0020/R0030




C0050–C0060/R0180


Foreign exchange variation


Same as for C0010 and C0020/R0040




C0050–C0060/R0190


Variation of Best Estimate on risk covered after the period


It is expected that these cells mainly concerns Non–Life and refers to changes in (part of) Premiums Provisions (i.e. in relation to all recognised obligations within the boundary of the contract at the valuation date where the claim has not yet occurred) as follows:






—


Identify the part of premiums provisions at Year end (N–1) related to a coverage period starting after the closing Year end N–1;










—


Have the same considerations and identifications for Premiums Provisions at year end N;










—


Derive the variation from the two figures.








C0050–C0060/R0200


Variation of Best Estimate on risks covered during the period


It is expected that these cells mainly concerns Non–Life, and refers to the following cases:






a)


(part of) Premiums Provisions at Year end N–1 which turned to Claims Provisions at year end N because claim has occurred during the period










b)


claims provisions related to claims occurred during the period (for which there was no Premiums provisions at year end N–1)




Calculation may be as follows:






—


Identify the part of premiums provisions at Year end (N–1) for which cover had already incepted;










—


Identify the part of claims provisions at Year end (N) related to risks covered during the period;










—


Derive the variation from the two figures.








C0050–C0060/R0210


Variation of Best Estimate due to unwinding of discount rate — risks covered prior to period


The concept of unwinding may be illustrated as follows: Calculate the Best Estimate of year N–1 again but using the shifted interest rate term structure.
In order to isolate this strict scope of variation, the calculation may be as follows:






—


Consider part of the Opening Best Estimate related to risks covered prior to period, i.e. Opening Best Estimate excluding Premiums provisions but including opening adjustments if any (see cells C0050/R0160 to R0180 and C0060/R0160 to R0180;










—


Based on this figure, run the calculation of the unwinding of discount rates that applied during year N.








C0050–C0060/R0220


Variation of Best Estimate due to year N projected in and out flows — risks covered prior to period


Premiums, claims, and surrenders that were forecasted on the Opening Best Estimate (related to risks covered prior to period) as to be paid during the year, will not be in the closing Best Estimate anymore as they would have been paid/received during the year.
A neutralization adjustment has thus to be performed.
In order to isolate this adjustment, the calculation may be as follows:






—


Consider part of the Opening Best Estimate related to risks covered prior to period, i.e. Opening Best Estimate excluding Premiums provisions;










—


Isolate the amount of cash flows (cash in minus cash out) that were projected within this opening Best Estimate for the period considered;










—


This isolated amount of cash flow shall come in addition to Opening Best Estimate (for neutralisation effect) — and be filled in cell C0050 and C0060/R0220.








C0050–C0060/R0230


Variation of Best Estimate due to experience risks — covered prior to period


The variation of Best Estimate captured here shall strictly relate to the strict realisation of cash flows when compared to the cash flows that were projected.
For calculation purposes, and in case on non–availability of information of realised cash flows, the variation due to experience may be calculated as the difference between realised technical flows and projected cash–flow.




C0050–C0060/R0240


Variation of Best Estimate due to changes in non–economic assumptions — risks covered prior to period


It mainly refers to changes in RBNS not driven by realised technical flows (e.g. revision on a case by case basis of the amount of IBNR) and changes assumptions directly linked to insurance risks (i.e. lapse rates), which can be referred to as non–economic assumptions.
In order to isolate the strict scope of variation due to changes in assumptions, the calculation may be as follows:






—


Consider the opening Best Estimate (cell C0050/R0150) including the adjustment to opening Best Estimate (cells C0050/R0160 to R0180) and the impact of unwinding, of year N projected cash–flows and (C0050/R0210 to R0230 and C0060/R0210 to R0230 respectively);










—


Based on this figure, run calculations with new assumptions not related to discount rates — that applied at year end N (if any);




This will provide the variation of Best Estimate strictly related to changes in these assumptions. This may not capture the variation due to case–by–case revision of RBNS, which would thus have to be added.
For Non–Life, in cases where these changes cannot be discerned separately from changes due to experience, report the total figure under C0060/R0230.




C0050–C0060/R0250


Variation of Best Estimate due to changes in economic environment — risks covered prior to period


It mainly refers to assumptions not directly linked to insurance risks, i.e. mainly the impact of the changes in economic environment on the cash flows (taking management actions into account, e. g. reduction of FDB) and changes in discount rates.
For non–life (C0060/R0250), in case variation due to inflation cannot be discerned from changes due to experience, the whole amount would be reported under C0060/R0230.
In order to isolate this strict scope of variation, the calculation may be as follows:






—


Consider the opening Best Estimate including the adjustment to opening Best Estimate (cells C0050/R0160 to R0180) and the impact of unwinding, of year N projected cash–flows and experience (C0050/R0210 to R0230 and C0060/R0210 toR0230 respectively, or alternatively, C0050/R0210 to R0240 and C0060/R0210 toR0240, respectively);










—


Based on this figure, run calculations with new discount rates that applied during year N, together with related financial assumptions (if any).




This will provide the variation of Best Estimate strictly related to changes in discount rates and related financial assumptions.




C0050–C0060/R0260


Other changes not elsewhere explained


Corresponds to other variations in Best Estimate, not captured in cells C0010/R0010 to R0100 (for Life) or C0020/R0010 to R0100 (Non–Life).




C0050–C0060/R0270


Closing Best Estimate


Amount of Best Estimate as stated in the Balance Sheet at closing year N related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an accident year approach (AY) is used for Best Estimate calculation.





Of which the following breakdown of Variation in Best Estimate — analysis per AY if applicable — reinsurance recoverables






C0070–C0080/R0280


Opening Best Estimate


Amount of Best Estimate of reinsurance recoverable as stated in the Balance Sheet at closing year N–1 related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for which an accident year approach (AY) is used for Best Estimate calculation.




C0070–C0080/R0290


Closing Best Estimate


Amount of Best Estimate of reinsurance recoverable as stated in the Balance Sheet at closing year N related to those lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35 for which an accident year approach (AY) is used for Best Estimate calculation.





Of which adjustments in Technical Provisions related to valuation of Unit linked contracts, with theoretically a neutralising impact on Assets over Liabilities






C0090/R0300


Variation in Investments in unit–linked


Amount shall represent the variation, in Balance Sheet, of the Assets held for index–linked and unit–linked funds.
It discloses the neutralisation of the assets and liabilities movements due to unit linked products.





Technical flows affecting Technical provisions






C0100–C0110/R0310


Premiums written during the period


Amount of written premiums under Solvency II principles and not included in BE, respectively for Life and Non–life.




C0100–C0110/R0320


Claims and benefits during the period, net of salvages and subrogations


Amount of claims and benefits during the period, net of salvages and subrogations, respectively for Life and Non–life.
If amounts are already captured in the best estimate, they shall not be part of this item.




C0100–C0110/R0330


Expenses (excluding Investment expenses)


Amount of expenses (excluding investment expenses — which are reported under S.29.02), respectively for Life and Non–life.
If amounts are already captured in the best estimate, they shall not be part of this item.




C0100–C0110/R0340


Total technical flows on gross Technical Provisions


Total amount of technical flows affecting gross TP.




C0100–C0110/R0350


Technical flows related to reinsurance during the period (recoverables received net of premiums paid)


Total amount of technical flows related to reinsurance recoverable during the period, i.e. recoverable received net of premiums, respectively for Life and Non–life.





Variation in Excess of Assets over Liabilities explained by Technical provisions






C0120–C0130/R0360


Variation in Excess of Assets over Liabilities explained by Technical provisions management — Gross Technical Provisions


This calculation corresponds to the following principle:






—


consider the variation in BE, RM and TP calculated as a whole;










—


deduct the variation in unit–linked (C0090/R0300);










—


add total amount of net technical flows, i.e.: inflows minus outflows (C0100/R0340 for Life and C0110/R0340 for Non–Life).




If the amount has a negative impact on Excess of Assets over Liabilities, this shall a negative amount.




C0120–C0130/R0370


Variation in Excess of Assets over Liabilities explained by Technical provisions management — Reinsurance recoverables


This calculation corresponds to the following principle:






—


consider the variation in Reinsurance recoverables;










—


add total amount of net technical flows, i.e.: inflows minus outflows, related to reinsurance during the period.




If the amount has a positive impact on Excess of Assets over Liabilities, this shall be a positive amount.





S.29.04 — Detailed analysis per period — Technical flows versus Technical provisions


General comments:

This section relates to annual submission of information for individual entities.
This template shall shall be completed on the basis of Solvency II valuation, i.e. written premiums are defined as the premiums due to be received by the undertaking in the period. Applying this definition means that written premiums in the given year are the premiums actually due to be received in that year, regardless of the coverage period. The definition of written premiums is consistent with the definition of ‘premium receivables’.
As regards the split per Lines of business for the analysis per period, line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, shall refer to both direct business and accepted proportional reinsurance.







 


ITEM


INSTRUCTIONS




Z0010


Lines of Business


Lines of business for which a split of the analysis per period will be required. The following close list shall be used:






 


1 — Medical expense insurance including proportional reinsurance










 


2 — Income protection insurance including proportional reinsurance










 


3 — Workers' compensation insurance including proportional reinsurance










 


4 — Motor vehicle liability insurance including proportional reinsurance










 


5 — Other motor insurance including proportional reinsurance










 


6 — Marine, aviation and transport insurance including proportional reinsurance










 


7 — Fire and other damage to property insurance including proportional reinsurance










 


8 — General liability insurance including proportional reinsurance










 


9 — Credit and suretyship insurance including proportional reinsurance










 


10 — Legal expenses insurance including proportional reinsurance










 


11 — Assistance including proportional reinsurance










 


12 — Miscellaneous financial loss including proportional reinsurance










 


25 — Non–proportional health reinsurance










 


26 — Non–proportional casualty reinsurance










 


27 — Non–proportional marine, aviation and transport reinsurance










 


28 — Non–proportional property reinsurance










 


37 — Life (including lines of business 29 to 34, as defined in Annex I to Delegated Regulation (EU) 2015/35)










 


38 — Health SLT (including lines of business 35 and 36)









Detailed analysis per period — Technical flows versus Technical provisions — UWY







Risks accepted during period






C0010/R0010


Written premiums underwritten during period


Part of the written premiums during the period that corresponds to contracts underwritten during the year.
Allocation keys may be used to identify this part of the total written premiums under Solvency II affected to contracts underwritten during the year.




C0010/R0020


Claims and benefits — net of salvages and subrogations recovered


Part of the claims and benefits, net of salvages and subrogations during the period that corresponds to risks accepted during the period.
Allocation keys may be used to identify this part of the total claims, as long as this reconciles at the end to total claims and benefits net of salvages and subrogations as reported in C0100/R0320 from S.29.03 and C0110/R0320 from S.29.03.




C0010/R0030


Expenses (related to insurance and reinsurance obligations)


Part of the expenses during the period that corresponds to risks accepted during the period.
Allocation keys may be used to identify this part of the total expenses, as long as this reconciles at the end to total expenses as reported in C0100/R0330 from template S.29.03 plus C0110/R0330 from template S.29.03.




C0010/R0040


Variation of Best Estimate


Corresponds to the variation of Best Estimate for risk accepted during the period.




C0010/R0050


Variation of Technical Provisions as a whole


Part of TP calculated as a whole corresponding to risks accepted during period.
Allocation keys may be used to identify this part of the total variation of TP calculated as a whole, as long as this reconciles at the end to total.




C0010/R0060


Adjustment of valuation of Assets held for unit–linked funds


The adjustment refers to assets held for unit–linked funds, whether captured through BE or through TP calculated as a whole.
The split of these assets between those referring to risks accepted during/prior to period is expected to be very complex. Allocation keys may be used to identify this part of the total adjustment due to unit–linked, as long as this reconciles at the end.
This item is added to the premiums and intends to eliminate the impact from unit–linked funds. It shall be reported as positive value if it reflects a positive difference between year N and N–1.




C0010/R0070


Total


Total impact from risks accepted during period — gross of reinsurance).





Risks accepted prior to period






C0020/R0010


Written premiums on contract underwritten during period


Part of the written premiums during the period that corresponds to contracts underwritten prior to period.
See instructions on C0010/R0010.




C0020/R0020


Claims and benefits — net of salvages and subrogations recovered


Part of the claims and benefits, net of salvages and subrogations during the period that corresponds to risks accepted prior to period.
See instructions on C0010/R0020.




C0020/R0030


Expenses (related to insurance and reinsurance obligations)


Part of the expenses during the period that corresponds to risks accepted prior to period.
See instructions on C0010/R0030.




C0020/R0040


Variation of BE due to year N projected in and out flows


Variation of BE due to year N projected in and out flows — risks accepted prior to period (gross of reinsurance)
Total for all reported line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, shall correspond to the sum of cells C0010/R0070 from template S.29.03 and C0020/R0070 from template S.29.03.




C0020/R0050


Variation of Technical Provisions as a whole


Part of TP calculated as a whole corresponding to risks accepted prior to period.
See instructions on C0010/R0050.




C0020/R0060


Adjustment of valuation of Assets held for unit–linked funds


See instructions on C0010/R0060.




C0020/R0070


Total


Total of changes related to risks accepted to prior, gross of reinsurance.





Detailed analysis per period — Technical flows versus Technical provisions — AY







Risks covered after the period






C0030/R0080


Premiums earned/ to be earned


Corresponds to part of premiums related to risks covered after the period, i.e. premiums to be earned after the period.
In addition, allocation keys may be used to identify this part of the premiums affected to risks covered after the period.




C0030/R0090


Claims and benefits — net of salvages and subrogations recovered


Corresponds to part of claims and benefits, net of salvages and subrogations related to risks covered after the period (theoretically at nil).
See instructions on C0010/R0020.




C0030/R0100


Expenses (related to insurance and reinsurance obligations)


Part of the expenses during the period that corresponds to risks covered after the period.
See instructions on C0010/R0030.




C0030/R0110


Variation of Best Estimate


This variation of BE shall correspond to the sum of cells C0050/R0190 from template S.29.03 and C0060/R0190 from template S.29.03. The amount refers to changes in (part of) Premiums Provisions (i.e. in relation to all recognised obligations within the boundary of the contract at the valuation date where the claim has not yet occurred) as follows:






—


identify Premiums Provisions at year end N










—


identify, if any, the part of premiums provisions at Year end (N–1) for which cover had not yet incepted before closing Year end N –1 (i.e in case of premiums provisions in relation to obligations on more than one future reporting period)




In case Premiums Provisions at year end (N–1) includes amount for which claims occurred during year N, this amount shall not be considered in Variation of BE on risks covered after the period, but, instead in Variation of BE on risks covered during the period, as this provision turned to Claims provisions.




C0030/R0120


Variation of Technical Provisions as a whole


Part of TP calculated as a whole corresponding to risks covered after the period.
See instructions on C0010/R0050.




C0030/R0130


Adjustment of valuation of Assets held for unit–linked funds


This cell is deemed not applicable for Non–Life
See instructions on C0010/R0060.




C0030/R0140


Total


Total changes related to risks covered after the period, gross of reinsurance.





Risks covered during the period






C0040/R0080


Premiums earned/to be earned


Corresponds to part of premiums related to risks covered during the period, i.e. earned premiums under Solvency II principles.
In addition, allocation keys may be used to identify this part of the premiums affected to risks covered after the period.




C0040/R0090


Claims and benefits — net of salvages and subrogations recovered


Corresponds to part of claims and benefits, net of salvages and subrogations related to risks covered during the period.
See instructions on C0010/R0020.




C0040/R0100


Expenses (related to insurance and reinsurance obligations)


Part of the expenses during the period that corresponds to risks covered during the period.
See instructions on C0010/R0030.




C0040/R0110


Variation of Best Estimate


Amount of the variation of best estimate for the risks covered during the period.
For risks covered during the period: this variation of BE shall correspond to the sum of cells C0050/R0200 from template S.29.03 and C0060/R0200 from template S.29.03.
The amount refers to the following cases:






a)


Premiums Provisions at Year end N–1 which turned to Claims Provisions at year end N because claim has occurred during the period










b)


Claims provisions related to claims occurred during the period (for which there was no Premiums provisions at year end N–1)




Calculation may be as follows:






—


Identify the part of premiums provisions at Year end (N–1) for which cover had already incepted in year N










—


Identify the part of claims provisions at Year end (N) related to risks covered during the period








C0040/R0120


Variation of Technical Provisions as a whole


Part of TP calculated as a whole corresponding to risks covered during period.
See instructions on C0010/R0050.




C0040/R0130


Adjustment of valuation of Assets held for unit–linked funds


This cell is deemed not applicable for Non–Life
See instructions on C0010/R0060.




C0040/R0140


Total


Total changes related to risks covered during period, gross of reinsurance.





Risks covered prior to period






C0050/R0090


Claims and benefits — net of salvages and subrogations recovered


Corresponds to part of claims and benefits, net of salvages and subrogations related to risks covered prior to the period.
See instructions on C0010/R0020.




C0050/R0100


Expenses (related to insurance and reinsurance obligations)


Part of the expenses during the period that corresponds to risks covered prior to the period.
See instructions on C0010/R0030.




C0050/R0110


Variation of Best Estimate due to year N projected in and out flows


For risks covered prior to period corresponds to year N projected in and out technical flows for risks accepted prior to period.




C0050/R0120


Variation of Technical Provisions as a whole


Part of technical provisions as a whole corresponding to risks covered prior to period.
See comment on C0010/R0050




C0050/R0130


Adjustment of valuation of Assets held for unit–linked funds


This cell is deemed not applicable for Non–Life
See instructions on C0010/R0060.




C0050/R0140


Total


Total changes related to risks covered prior to period, gross of reinsurance.





S.30.01 — Facultative covers for non–life and life business basic data


General comments:

This section relates to annual submission of information for individual entities.
This template is relevant to insurance and reinsurance undertakings which reinsure and/or retrocede business on a facultative basis.
It shall be filled by the non–life and life insurance and reinsurance undertakings with information on facultative covers in the next reporting year, covering information on the 10 most important risks in terms of reinsured exposure for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35 (e.g. in cases where the risks accepted do not fit in the regular policy acceptance and could only be accepted in case part of the risk is reinsured on a facultative basis). Each facultative risk is submitted to the reinsurer and terms and conditions of the facultative reinsurance are negotiated individually for each policy. Treaties that automatically cover risks are out of scope of this template and must be reported in S.30.03.
There shall be one separate template for each line of business. For each line of business, a selection must be made of the 10 most important risks in terms of reinsured exposure (part of sum insured transferred to all reinsurers) on a facultative basis. Furthermore, each underwriting risk shall have a unique code specified by the ‘risk identification code’.
This template is prospective (to be in line with S.30.03) for the selected largest 10 facultative covers that have not yet expired at the start of the next reporting year whose period of validity includes or overlaps the next reporting year and are known when filling the template. If reinsurance strategy changes materially after that date or if the renovation of the reinsurance contracts are performed later than the reporting date and before next 1 January, the information on this template shall be re–submitted when adequate.
Facultative placements covering different lines of business shall also appear in the various relevant line of business if they are ranked within the 10 biggest risks of the same line of business.







 


ITEM


INSTRUCTIONS





Facultative covers non–life






Z0010


Line of business


Identification of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, reported. The following closed list shall be used:






 


1 — Medical expense insurance










 


2 — Income protection insurance










 


3 — Workers' compensation insurance










 


4 — Motor vehicle liability insurance










 


5 — Other motor insurance










 


6 — Marine, aviation and transport insurance










 


7 — Fire and other damage to property insurance










 


8 — General liability insurance










 


9 — Credit and suretyship insurance










 


10 — Legal expenses insurance










 


11 — Assistance










 


12 — Miscellaneous financial loss










 


13 — Proportional medical expense reinsurance










 


14 — Proportional income protection reinsurance










 


15 — Proportional workers' compensation reinsurance










 


16 — Proportional motor vehicle liability reinsurance










 


17 — Proportional other motor reinsurance










 


18 — Proportional marine, aviation and transport reinsurance










 


19 — Proportional fire and other damage to property reinsurance










 


20 — Proportional general liability reinsurance










 


21 — Proportional credit and suretyship reinsurance










 


22 — Proportional legal expenses reinsurance










 


23 — Proportional assistance reinsurance










 


24 — Proportional miscellaneous financial loss reinsurance










 


25 — Non–proportional health reinsurance










 


26 — Non–proportional casualty reinsurance










 


27 — Non–proportional marine, aviation and transport reinsurance










 


28 — Non–proportional property reinsurance








C0020


Reinsurance program code


Undertaking specific reinsurance code that links the dominant treaty of reinsurance programme which also protects the risk covered by the facultative reinsurance. The Reinsurance program code shall be in line with the Reinsurance program code of S.30.03 — Outgoing Reinsurance Program in the next reporting year.




C0030


Risk identification code


For each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, of non–life insurance a selection shall be made of the 10 most important risks in terms of exposure that are subject to facultative reinsurance in force in the next reporting period (also if they originated in preceding years). The code is a unique identifying number assigned by the insurer that identifies the risk and shall remain unchanged for subsequent annual reports.




C0040


Facultative reinsurance placement identification code


Each facultative reinsurance placement must be assigned a sequence number which is unique for the risk. The facultative reinsurance placement identification code is entity specific.




C0050


Finite reinsurance or similar arrangements


Identification of the reinsurance contract. The following closed list shall be used:






 


1 — Non–traditional or Finite RE
(if any reinsurance contract or financial instrument which is not directly based on the principle of indemnity or is based on a contract wording which has limited or no demonstrable risk transfer mechanism)










 


2 — Other than non–traditional or Finite RE




In case of Finite reinsurance or a similar arrangement only the items which are feasible must be filled.




C0060


Proportional


Indicate whether the reinsurance program is proportional reinsurance, i.e., involves a reinsurer taking a stated percent share of each policy that an insurer underwrites. One of the options in the following closed list shall be used:






 


1 — Proportional reinsurance










 


2 — Non–proportional reinsurance








C0070


Identification of the company/person to which the risk relates


If the risk relates to a company identify the name of the company to whom the risk relates.
If the risk relates to a natural person, pseudonymise the original policy number and report pseudonymised information. Pseudonymous data refer to data that cannot be attributed to a specific individual without the use of additional information, as long as such additional information is kept separately. Consistency over time shall be insured. It implies that if a single underwriting risk appears from one year to another, it shall receive the same pseudonymised format.




C0080


Description risk


The description of the risk. Depending on the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, report the type of company, building or occupation of the specific risk insured.




C0090


Description risk category covered


Description of the main scope of the cover of the facultative risk. It is normally part of the description used to identify the placement.
The description of the risk category covered is entity specific and is not mandatory. Also the term ‘risk category’ is not based on Directive 2008/138/EC or Delegated Regulation (EU) 2015/35/EC terminologies but can be considered as an extra possibility the give additional information about the underwriting risk(s).




C0100


Validity period (start date)


Identify the ISO 8601 (yyyy–mm–dd) code of the date of commencement of the specific cover, i.e., date when the cover took effect.




C0110


Validity period (expiry date)


Identify the ISO 8601 (yyyy–mm–dd) code of the final expiry date of the specific cover.
In case the cover conditions remain unchanged when filling in the template and the undertaking is not making use of the termination clause, the expiry date will be the next possible expiry date.




C0120


Currency


Identify the ISO 4217 alphabetic code of the currency used while placing the facultative cover. All the amounts must be expressed in this currency for the specific facultative cover, unless otherwise required by the national supervisory authority. In case the facultative cover is placed in two different currencies, then the main currency must be filled.




C0130


Sum insured


The highest amount that the insurer can be obliged to pay out under the policy. The insured sum relates to the underwriting risk. Where the facultative cover provides for a number of exposures/risks across the country the aggregate policy limits shall be specified. If the risk has been accepted on a co–insurance basis, the insured sum indicates the maximum liability of the reporting non–life insurer.




C0140


Type of underwriting model


Type of underwriting model which is used to estimate the exposure of the underwriting risk and the need for reinsurance protection. One of the options in the following closed list shall be used:






 


1 — Sum Insured
the highest amount that the insurer can be obliged to pay out according to the original policy. SI must also be filled when type of underwriting model is not applicable










 


2 — Maximum Possible Loss
loss which may occur when the most unfavourable circumstances being more or less exceptionally combined, the fire is only stopped by impassable obstacles or lack of substance.










 


3 — Probable Maximum Loss
defined as the estimate of the largest loss from a single fire or peril to be expected, assuming the worst single impairment of primary private fire protection systems but with secondary protection systems or organizations (such as emergency organizations and private and/or public fire department response) functioning as intended. Catastrophic conditions like explosions resulting from massive release of flammable gases, which might involve large areas of the plant, detonation of massive explosives, seismic disturbances, tidal waves or flood, falling aircraft, and arson committed in more than one area are excluded in this estimate. This definition is a hybrid form between Maximum Possible Loss and Estimated Maximum Loss that is generally accepted and frequently used by insurers, reinsurers and reinsurance brokers










 


4 — Estimated Maximum Loss
loss that could reasonably be sustained from the contingencies under consideration, as a result of a single incident considered to be within the realms of probability taking into account all factors likely to increase or lessen the extent of the loss, but excluding such coincidences and catastrophes which may be possible but remain unlikely.










 


5 — Other
other possible underwriting models used. The type of ‘other’ underwriting model applied must be explained in the Regular Supervisory Report




Although abovementioned definitions are used for the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35 ‘Fire and other damage to property insurance’, similar definitions might be in place for other lines of business.




C0150


Amount underwriting model


Maximum loss amount of the underwriting risk which is the result of the underwriting model used.




C0160


Sum reinsured on a facultative basis, with all reinsurers


The sum reinsured on a facultative basis is part of the sum insured which is reinsured on a facultative basis. The amount shall be consistent with the Sum insured as specified in C0130 and reflects the maximum liability (100 %) for the facultative reinsurers.




C0170


Facultative reinsurance premium ceded to all reinsurers for 100 % of the reinsurance placement


Expected gross annual or written reinsurance premium, gross of ceding commissions, ceded to reinsurers for their share.




C0180


Facultative reinsurance commission


Expected commission with the gross annual or written reinsurance premium. This shall include all ceding, overriding and profit commissions that represent cash–flows into the reporting insurer due from the reinsurer.





Facultative covers life






Z0010


Line of business


Identification of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, reported. The following closed list shall be used:






 


29 — Health insurance










 


30 — Insurance with profit participation










 


31 — Index–linked and unit–linked insurance










 


32 — Other life insurance










 


33 — Annuities stemming from non–life insurance contracts and relating to health insurance obligations










 


34 — Annuities stemming from non–life insurance contracts and relating to insurance obligations other than health insurance obligations










 


35 — Health reinsurance










 


36 — Life reinsurance








C0190


Reinsurance program code


Undertaking specific reinsurance code that links the dominant treaty of reinsurance programme which also protects the risk covered by the facultative reinsurance. The Reinsurance program code shall be in line with the Reinsurance program code of S.30.03 — Outgoing Reinsurance Program in the next reporting year.




C0200


Risk identification code


For each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, of life insurance a selection shall be made of the 10 most important risks in terms of exposure that are subject to facultative reinsurance in force in the reporting period (also if they originated in preceding years). The code is a unique identifying number assigned by the insurer that identifies the risk within the branch, and this code cannot be reused for other risks in the same branch and shall remain unchanged for subsequent annual reports.




C0210


Facultative reinsurance placement identification code


Each facultative reinsurance placement must be assigned a sequence number which is unique for the risk. The facultative reinsurance placement identification code is entity specific.




C0220


Finite reinsurance or similar arrangements


One of the options in the following closed list shall be used:






 


1 — Non–traditional or Finite RE
(if any reinsurance contract or financial instrument which is not directly based on the principle of indemnity or is based on a contract wording which has limited or no demonstrable risk transfer mechanism)










 


2 — Other than non–traditional or Finite RE








C0230


Proportional


Indicate whether the reinsurance program is proportional reinsurance, i.e., involves a reinsurer taking a stated percent share of each policy that an insurer underwrites. One of the options in the following closed list shall be used:






 


1 — Proportional reinsurance










 


2 — Non–proportional reinsurance








C0240


Identification of the company/person to which the risk relates


If the risk relates to a company identify the name of the company to whom the risk relates
If the risk relates to a natural person, pseudonymise the original policy number and report pseudonymised information. Pseudonymous data refer to data that cannot be attributed to a specific individual without the use of additional information, as long as such additional information is kept separately. Consistency over time shall be insured. It implies that if a single underwriting risk appears from one year to another, it shall receive the same pseudonymised format.




C0250


Description risk category covered


Description of the main scope of the cover of the facultative risk. It is normally part of the description used to identify the placement.
The description of the risk category covered is entity specific and is not mandatory. Also the term ‘risk category’ isn't based on Solvency II Directive terminologies but can be considered as an extra possibility the give additional information about the underwriting risk(s).




C0260


Validity period (start date)


Identify the ISO 8601 (yyyy–mm–dd) code of the date of commencement of the specific cover, i.e., date when the cover took effect.




C0270


Validity period (expiry date)


Identify the ISO 8601 (yyyy–mm–dd) code of the final expiry date of the specific cover.




C0280


Currency


Identify the ISO 4217 alphabetic code of the currency used while placing the facultative cover. All the amounts of this record must be expressed in this currency.




C0290


Sum Insured


The amount that the life insurer pays out to the beneficiary. If the risk is co–insured with other life insurers, the insured capital payable by the reporting life insurer has to be reported here.




C0300


Capital at risk


The capital at risk, as defined in Delegated Regulation (EU) 2015/35/EC.
If the risk is co–insured with other life insurers, the risk capital relating to the life insurer's amount share in the insured capital has to be reported here.




C0310


Sum reinsured on a facultative basis, with all reinsurers


The sum reinsured on a facultative basis is that part of the sum insured which is reinsured on a facultative basis. The amount shall be consistent with the Sum insured as specified in C0310 and reflects the maximum liability (100 %) for the facultative reinsurers.




C0320


Facultative reinsurance premium ceded to all reinsurers for 100 % of the reinsurance placement


Expected gross annual or written reinsurance premium, gross of ceding commissions, ceded to the reinsurers for their share.




C0330


Facultative reinsurance commission


Expected commission with the gross annual or written reinsurance premium. This shall include all ceding, overriding and profit commissions that represent cash–flows into the reporting insurer due from the reinsurer.





S.30.02 — Facultative covers for non–life and life business shares data


General comments:

This section relates to annual submission of information for individual entities.
This template is relevant to insurance and reinsurance undertakings which reinsure and/or retrocede business on a facultative basis.
It shall be filled by the non–life and life insurance and reinsurance undertakings with information on shares of reinsurers of facultative covers in the next reporting year covering information on the 10 most important risks in terms of reinsured exposure, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, (e.g. in cases where the risks accepted do not fit in the regular policy acceptance and could only be accepted in case part of the risk is reinsured on a facultative basis). Each facultative risk is submitted to the reinsurer and terms and conditions of the facultative reinsurance are negotiated individually for each policy. Treaties that automatically cover risks are out of scope of this template and must be reported in S.30.03.
There shall be one separate template for each line of business. For each line of business, a selection must be made of the 10 most important risks in terms of reinsured exposure (part of sum insured transferred to all reinsurers) on a facultative basis. Furthermore, each underwriting risk shall have a unique code specified by the ‘risk identification code’. Each chosen risk shall be separated to get unique conditions for a contract in a single line.
This template is prospective (to be in line with S.30.03) for the selected largest 10 facultative covers whose period of validity includes or overlaps the next reporting year and are known when filling the template. If reinsurance strategy changes materially after that date or if the renovation of the reinsurance contracts are performed later than the reporting date and before next 1 January, the information on this template shall be re–submitted when adequate.
Facultative placements covering different lines of business shall also appear in the various relevant lines of business if they are ranked within the 10 biggest risks of the same line of business.
This template shall be filled in for each reinsurer that accepted the facultative cover.







 


ITEM


INSTRUCTIONS





Facultative covers non–life






Z0010


Line of business


Identification of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, reported. The following closed list shall be used:






 


1 — Medical expense insurance










 


2 — Income protection insurance










 


3 — Workers' compensation insurance










 


4 — Motor vehicle liability insurance










 


5 — Other motor insurance










 


6 — Marine, aviation and transport insurance










 


7 — Fire and other damage to property insurance










 


8 — General liability insurance










 


9 — Credit and suretyship insurance










 


10 — Legal expenses insurance










 


11 — Assistance










 


12 — Miscellaneous financial loss










 


13 — Proportional medical expense reinsurance










 


14 — Proportional income protection reinsurance










 


15 — Proportional workers' compensation reinsurance










 


16 — Proportional motor vehicle liability reinsurance










 


17 — Proportional other motor reinsurance










 


18 — Proportional marine, aviation and transport reinsurance










 


19 — Proportional fire and other damage to property reinsurance










 


20 — Proportional general liability reinsurance










 


21 — Proportional credit and suretyship reinsurance










 


22 — Proportional legal expenses reinsurance










 


23 — Proportional assistance reinsurance










 


24 — Proportional miscellaneous financial loss reinsurance










 


25 — Non–proportional health reinsurance










 


26 — Non–proportional casualty reinsurance










 


27 — Non–proportional marine, aviation and transport reinsurance










 


28 — Non–proportional property reinsurance








C0020


Reinsurance program code


Undertaking specific reinsurance code that links the dominant treaty of reinsurance programme which also protects the risk covered by the facultative reinsurance. The Reinsurance program code shall be in line with the Reinsurance program code of S.30.03 — Outgoing Reinsurance Program in the next reporting year.




C0030


Risk identification Code


For each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, of non–life insurance a selection shall be made of the 10 most important risks in terms of exposure that are subject to facultative reinsurance in force in the reporting period (also if they originated in preceding years). The code is a unique identifying number assigned by the insurer that identifies the risk and shall remain unchanged for subsequent annual reports.




C0040


Facultative reinsurance
Placement identification code


Each facultative reinsurance placement must be assigned a sequence number which is unique for the risk. The facultative reinsurance placement identification code is entity specific.




C0050


Code reinsurer


Identification code of the reinsurer by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking








C0060


Type of code reinsurer


Identification of the code used in item ‘Code reinsurer’ The following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0070


Code broker


Identification code of the broker by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking




If more than one broker was involved in the reinsurance placement only the dominant main broker is required.




C0080


Type of code broker


Identification of the code used in item ‘Code broker’:






 


1 — LEI










 


2 — Specific code








C0090


Activity code broker


Representing the activities of the broker involved, as considered by the undertaking. In case the activities are combined all activities must be mentioned separated be a ‘,’:






—


Intermediary for placement










—


Underwriting on behalf of










—


Financial services








C0100


Share reinsurer (%)


Percentage of the facultative placement accepted by the reinsurer, expressed as an absolute percentage of the Amount reinsured on a facultative basis, with all reinsurers, as reported in column C0160 of S.30.01 — Facultative covers (in terms of reinsured exposure) — Basic.
The percentage shall be reported as a decimal.




C0110


Currency


Identify the ISO 4217 alphabetic code of the currency used while placing the facultative cover. All the amounts must be expressed in this currency for the specific facultative cover, unless otherwise required by the national supervisory authority. In case the facultative cover is placed in two different currencies, then the main currency must be filled.




C0120


Sum reinsured to facultative reinsurer


The sum reinsured on a facultative basis with the reinsurer.




C0130


Facultative ceded reinsurance premium


Expected gross annual or written reinsurance premium, ceded to reinsurer for their share.




C0140


Annotations


Description of cases where either the reinsurer's participation is at conditions different from those of the standard facultative or treaty placement, or to provide any other information that the undertaking has to bring to the attention of the Supervisor.





Facultative covers life






Z0010


Line of business


Identification of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, reported. The following closed list shall be used:






 


29 — Health insurance










 


30 — Insurance with profit participation










 


31 — Index–linked and unit–linked insurance










 


32 — Other life insurance










 


33 — Annuities stemming from non–life insurance contracts and relating to health insurance obligations










 


34 — Annuities stemming from non–life insurance contracts and relating to insurance obligations other than health insurance obligations










 


35 — Health reinsurance










 


36 — Life reinsurance








C0150


Reinsurance program code


Undertaking specific reinsurance code that links the dominant treaty of reinsurance programme which also protects the risk covered by the facultative reinsurance. The Reinsurance program code shall be in line with the Reinsurance program code of S.30.03 — Outgoing Reinsurance Program in the next reporting year.




C0160


Risk identification code


For each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, of life insurance a selection shall be made of the 10 most important risks in terms of exposure that are subject to facultative reinsurance in force in the reporting period (also if they originated in preceding years). The code is a unique identifying number assigned by the insurer that identifies the risk within the branch, and this code cannot be reused for other risks in the same branch and shall remain unchanged for subsequent annual reports.




C0170


Facultative reinsurance placement identification code


A sequential number which is unique for the risk, assigned to each facultative reinsurance placement by the undertaking.




C0180


Code reinsurer


Identification code of the reinsurer by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking




In case a specific code is attributed by the undertaking, the code shall be unique for the specific reinsurer and shall not overlap with any other code, attributed by the undertaking or LEI code.




C0190


Type of code reinsurer


Identification of the code used in item ‘Code reinsurer’ The following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0200


Code broker


Identification code of the broker by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking




In case a specific code is attributed by the undertaking, the code shall be unique for the specific broker and shall not overlap with any other code, attributed by the undertaking or LEI code.
If more than one broker was involved in the reinsurance placement only the dominant broker is required.




C0210


Type of code broker


Identification of the code used in item ‘Code broker’:






 


1 — LEI










 


2 — Specific code








C0220


Activity code broker


Representing the activities of the broker involved, as considered by the undertaking. In case the activities are combined all activities must be mentioned separated be a ‘,’:






—


Intermediary for placement










—


Underwriting on behalf of










—


Financial services








C0230


Share reinsurer (%)


Percentage of the facultative placement accepted by the reinsurer, expressed as an absolute percentage of the Amount reinsured on a facultative basis, with all reinsurers, as reported in column C0310 of S.30.01 — Facultative covers (in terms of reinsured exposure) — Basic.
The percentage shall be reported as a decimal.




C0240


Currency


Identify ISO 4217 alphabetic code of the currency used while placing the facultative cover. All the amounts must be expressed in this currency for the specific facultative cover, unless otherwise required by the national supervisory authority. In case the facultative cover is placed in two different currencies, then the main currency must be filled.




C0250


Sum reinsured to facultative reinsurer


The sum reinsured on a facultative basis with the reinsurer.




C0260


Facultative ceded reinsurance premium


Expected gross annual or written reinsurance premium, ceded to reinsurer for their share.




C0270


Annotations


Description of cases where either the reinsurer's participation is at conditions different from those of the standard facultative or treaty placement, or to provide any other information that the undertaking has to bring to the attention of the Supervisor.





Information on reinsurers and brokers






C0280


Code reinsurer


Identification code of the reinsurer by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking




In case a specific code is attributed by the undertaking, the code shall be unique for the specific reinsurer and shall not overlap with any other code, attributed by the undertaking or LEI code.




C0290


Type of code reinsurer


Identification of the code used in item ‘Code reinsurer’ The following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0300


Legal name reinsurer


Legal name of the reinsurer to whom the underwriting risk has been transferred. The official name of the risk–carrier reinsurer is stated in the reinsurance contract. It is not permitted to fill in the name of a reinsurance broker. Nor is it permitted to state a general or incomplete name as international reinsurers have several operating companies that may be based in different countries.
In case of pooling arrangements, the name of the Pool (or pool manager) can be filled only if the Pool is a legal entity.




C0310


Type of reinsurer


Type of reinsurer to whom the underwriting risk has been transferred. The following closed list shall be used:






 


1 — Direct Life insurer










 


2 — Direct Non–life insurer










 


3 — Direct Composite insurer










 


4 — Captive insurance undertaking










 


5 — Internal reinsurer (reinsurance undertaking which primary focus is to take risk from other insurance undertakings within the group)










 


6 — External reinsurer (reinsurance undertaking that takes risks from undertakings other than from insurance undertakings within the group)










 


7 — Captive reinsurance undertaking










 


8 — Special purpose vehicle










 


9 — Pool entity (where more than one insurance or reinsurance undertakings are involved)










 


10 — State pool








C0320


Country of residency


Identify the ISO 3166–1 alpha–2 code for the country where the reinsurer is legally authorised/licensed.




C0330


External rating assessment by nominated ECAI


Rating of the reinsurer at the reporting reference date issued by the nominated credit assessment institution (ECAI).




C0340


Nominated ECAI


Identify the credit assessment institution (ECAI) giving the external rating.




C0350


Credit quality step


Identify the credit quality step attributed to the reinsurer. The credit quality step shall reflect any readjustments to the credit quality made internally by the undertakings that use the standard formula.




C0360


Internal rating


Internal rating of the reinsurer for undertakings using internal model to the extent that the internal ratings are used in their internal modelling. If an internal model undertaking is using solely external ratings this item shall not be reported.




C0370


Code broker


Identification code of the broker by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking




In case a specific code is attributed by the undertaking, the code shall be unique for the specific broker and shall not overlap with any other code, attributed by the undertaking or LEI code.




C0380


Type of code broker


Identification of the code used in item ‘Code broker’:






 


1 — LEI










 


2 — Specific code








C0390


Legal name broker


Statutory name of the broker.





S.30.03 — Outgoing Reinsurance Program basic data


General comments:

This section relates to annual submission of information for individual entities.
This template is relevant to insurance and reinsurance undertakings with an outgoing reinsurance and/or retrocession program including any coverage provided by State backed reinsurance pool arrangements, excluding facultative covers.
This template shall be filled by the insurance and reinsurance undertaking which is transferring underwriting risk to the reinsurers through a reinsurance treaty whose period of validity includes or overlaps the next reporting year and are known when filling the template. If reinsurance strategy changes materially after that date or if the renovation of the reinsurance contracts are performed later than the reporting date and before next 1 January, the information on this template shall be re–submitted when adequate.







 


ITEM


INSTRUCTIONS




C0010


Reinsurance program code


Unique code (undertaking specific) covering all the individual reinsurance placements and/or treaties which belong to the same reinsurance program.




C0020


Treaty identification code


Treaty identification code that identifies the treaty exclusively and must be maintained in subsequent reports, usually the original treaty number registered in the company's books.




C0030


Progressive section number in treaty


The progressive section number assigned by the undertaking to the various sections of the treaty, in those cases where the treaty, for example, covers more than one line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, or covers different lines of activity with different limits. Treaties with different conditions are considered different treaties for the submission of information and shall be reported in different sections. For different lines of business covered under the same treaty, the conditions referring to each line of business will be detailed separately under each section number. Treaties covering different type of reinsurance (e.g. one section on a Quota Share basis and another one on XL) in the same treaty shall be reported in different sections. Treaties covering different layers of the same program shall be reported in different sections.




C0040


Progressive number of surplus/layer in program


The progressive surplus/layer number, when the treaty is part of a wider program.




C0050


Quantity of surplus/layers in program


The total number of surpluses or layers in the same program which includes the treaty which is being reported.




C0060


Finite reinsurance or similar arrangements


Identification of the reinsurance contract. The following closed list shall be used:






 


1 — Non–traditional or Finite RE
(if any reinsurance contract or financial instrument which is not directly based on the principle of indemnity or is based on a contract wording which has limited or no demonstrable risk transfer mechanism)










 


2 — Other than non–traditional or Finite RE




In case of Finite reinsurance or a similar arrangement only the items which are feasible must be filled.




C0070


Line of business


Identification of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, reported. The following closed list shall be used:






 


1 — Medical expense insurance










 


2 — Income protection insurance










 


3 — Workers' compensation insurance










 


4 — Motor vehicle liability insurance










 


5 — Other motor insurance










 


6 — Marine, aviation and transport insurance










 


7 — Fire and other damage to property insurance










 


8 — General liability insurance










 


9 — Credit and suretyship insurance










 


10 — Legal expenses insurance










 


11 — Assistance










 


12 — Miscellaneous financial loss










 


13 — Proportional medical expense reinsurance










 


14 — Proportional income protection reinsurance










 


15 — Proportional workers' compensation reinsurance










 


16 — Proportional motor vehicle liability reinsurance










 


17 — Proportional other motor reinsurance










 


18 — Proportional marine, aviation and transport reinsurance










 


19 — Proportional fire and other damage to property reinsurance










 


20 — Proportional general liability reinsurance










 


21 — Proportional credit and suretyship reinsurance










 


22 — Proportional legal expenses reinsurance










 


23 — Proportional assistance reinsurance










 


24 — Proportional miscellaneous financial loss reinsurance










 


25 — Non–proportional health reinsurance










 


26 — Non–proportional casualty reinsurance










 


27 — Non–proportional marine, aviation and transport reinsurance










 


28 — Non–proportional property reinsurance










 


29 — Health insurance










 


30 — Insurance with profit participation










 


31 — Index–linked and unit–linked insurance










 


32 — Other life insurance










 


33 — Annuities stemming from non–life insurance contracts and relating to health insurance obligations










 


34 — Annuities stemming from non–life insurance contracts and relating to insurance obligations other than health insurance obligations










 


35 — Health reinsurance










 


36 — Life reinsurance










 


37 — Multiline (as defined hereunder)




Additional remarks:






1)


Where the reinsurance treaty provides cover for more than one line of business and the terms of cover differ between lines of business then the treaty needs to be specified over multiple rows. The first row entry for the treaty needs to be entered as ‘Multiline’ that provides details of the overall terms of the treaty (such as deductibles and reinstatements), with the subsequent rows providing details of the individual terms of the reinsurance treaty to each relevant line of business.










2)


Where the term of the cover do not differ by line of business only the dominant (based on the Gross Estimated Treaty Premium Income) Solvency II line of business is required.










3)


Multiyear treaties with fixed conditions can be expressed by the columns used for the validity period.








C0080


Description risk category covered


Description of the main scope of the treaty cover. This is referred to the main portfolio which is the scope of the treaty and normally is part of the treaty description (e.g. ‘Industrial property’ or ‘Director and officers liability’. Undertakings can also include a description referring which business unit the risk was accepted in case this has led to different treaty conditions (e.g. ‘Distribution label A’).
The description of the risk category covered is entity specific and is not mandatory. Also the term ‘risk category’ isn't based on Level 1 and 2 terminologies but can be considered as an extra possibility the give additional information about the underwriting risk(s).




C0090


Type of reinsurance treaty


Code of the type of reinsurance treaty. One of the options in the following list shall be used:






 


1 — quota share










 


2 — variable quota share










 


3 — surplus










 


4 — excess of loss (per event and per risk)










 


5 — excess of loss (per risk)










 


6 — excess of loss (per event)










 


7 — excess of loss ‘back–up’ (protection against follow–on events which certain catastrophes can cause such as flooding or fire)










 


8 — excess of loss with basis risk










 


9 — reinstatement cover










 


10 — aggregate excess of loss










 


11 — unlimited excess of loss










 


12 — stop loss










 


13 — other proportional treaties










 


14 — other non–proportional treaties




Other proportional treaties (code 13) and Other non–proportional treaties (code 14) can be used for hybrid types of reinsurance treaties.




C0100


Inclusion of catastrophic reinsurance cover


Identification of the including of catastrophic guarantees. Depending on whether the listed catastrophe risks are protected under reinsurance covers, one or a combination (separated by ‘,’) of the following codes has to be used:






 


1 — cover excludes all catastrophic guarantees










 


2 — earthquake, volcanic eruption, tidal wave etc. are covered










 


3 — flood is covered










 


4 — hurricane, windstorm, etc. are covered










 


5 — other risks such as freeze, hail, strong wind are covered










 


6 — terrorism is covered










 


7 — SRCC (strikes, riots, civil commotion), sabotage, popular uprising are covered










 


8 — all the above mentioned risks are covered










 


9 — risks not otherwise included in the listed items are covered








C0110


Validity period (start date)


Identify the ISO 8601 (yyyy–mm–dd) code of the date of commencement of the specific reinsurance treaty.




C0120


Validity period (expiry date)


Identify the ISO 8601 (yyyy–mm–dd) code of the final expiry date of the specific reinsurance treaty.
In case the treaty conditions remains unchanged when filling in the template and the undertaking is not making use of the termination clause, the expiry date will be the next possible expiry date.




C0130


Currency


Identify the ISO 4217 alphabetic code of the currency used while placing the reinsurance treaty. All the amounts must be expressed in this currency for the specific cover, unless otherwise required by the national supervisory authority. In case the treaty is placed in two different currencies, then the main currency must be filled..




C0140


Type of underwriting model


Type of underwriting model which is used to estimate the exposure of the underwriting risk and the need for reinsurance protection. One of the options in the following closed list shall be used:






 


1 — Sum Insured
the highest amount that the insurer can be obliged to pay out according to the original policy. SI must also be filled when type of underwriting model is not applicable










 


2 — Maximum Possible Loss
loss which may occur when the most unfavourable circumstances being more or less exceptionally combined, the fire is only stopped by impassable obstacles or lack of substance.










 


3 — Probable Maximum Loss
defined as the estimate of the largest loss from a single fire or peril to be expected, assuming the worst single impairment of primary private fire protection systems but with secondary protection systems or organizations (such as emergency organizations and private and/or public fire department response) functioning as intended. Catastrophic conditions like explosions resulting from massive release of flammable gases, which might involve large areas of the plant, detonation of massive explosives, seismic disturbances, tidal waves or flood, falling aircraft, and arson committed in more than one area are excluded in this estimate. This definition is a hybrid form between Maximum Possible Loss and Estimated Maximum Loss that is generally accepted and frequently used by insurers, reinsurers and reinsurance brokers










 


4 — Estimated Maximum Loss
loss that could reasonably be sustained from the contingencies under consideration, as a result of a single incident considered to be within the realms of probability taking into account all factors likely to increase or lessen the extent of the loss, but excluding such coincidences and catastrophes which may be possible but remain unlikely.










 


5 — Other
other possible underwriting models used. The type of ‘other’ underwriting model applied must be explained in the Regular Supervisory Report.




Although abovementioned definitions are used for the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, ‘Fire and other damage to property insurance and reinsurance’, similar definitions might be in place for other lines of business.




C0150


Estimated Subject Premium Income (XL — ESPI)


The amount of the estimated subject premiums income (‘ESPI’) relating to the contract period. It is normally the amount of premium referring to the portfolio protected under Excess of Loss treaties; in any case it is the amount on which the reinsurance premium is calculated by applying the rate. This item is only reported for XL treaties.




C0160


Gross Estimated Treaty Premium Income (proportional and non–proportional)


The amount of premium for 100 % of the treaty relating to the contract period. This amount is the equivalent of the 100 % reinsurance premium to be paid to all reinsurers for the treaty period, including the premium corresponding to unplaced shares.




C0170


Aggregate deductibles


The amount of franchise, meaning an additional retention when losses are covered by the reinsurer only when a certain amount of cumulative losses have taken place. This item is reported only if item C0180 is not reported.




C0180


Aggregate deductibles (%)


The percentage of franchise, meaning an additional retention percentage when losses are covered by the reinsurer only when a certain amount of cumulative losses have taken place. This item is reported only if item C0170 is not reported.
The percentage shall be reported as a decimal.




C0190


Retention or priority


The amount, for Surplus, Working XL and Catastrophe XL treaties, that is stated as retention or priority in the reinsurance treaty. Separate indication shall be given for the various lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.




C0200


Retention or priority (%)


The percentage, for Quota Share and Stop Loss treaties, that is stated as retention or priority in the reinsurance treaty. Separate indication shall be given for the various lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
The percentage shall be reported as a decimal.




C0210


Limit


The amount that is stated as Limit in the reinsurance treaty. Separate indication shall be given for the various lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
In the case of unlimited cover ‘– 1’ is to be reported.




C0220


Limit (%)


The percentage, for Stop Loss treaties, that is stated as Limit in the reinsurance treaty. Separate indication shall be given for the various lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.
In the case of unlimited cover ‘– 1’ is to be reported.
The percentage shall be reported as a decimal.




C0230


Maximum cover per risk or event


The amount of maximum cover per risk or event. If for a Quota Share or a Surplus a maximum amount has been agreed for an event (for example — windstorm), the 100 % amount is to be reported. In all other cases, the amount is equal to the Limit minus Priority.
In the case of unlimited cover ‘– 1’ is to be reported.




C0240


Maximum cover per treaty


The amount of maximum cover per treaty. If for a Quota Share or a Surplus a maximum amount has been set for the entire contract, the 100 % amount is to be reported. In the case of unlimited cover ‘– 1’ is to be reported. For XL or SL treaties the initial capacity has to be indicated (e.g. annual aggregate limits); total cover might also be the result of the information provided under C0250.




C0250


Number of reinstatements


Number of possibilities to recover the reinsurance coverage.




C0260


Description of reinstatements


Description of the reinstatements to recover the reinsurance coverage. Examples of possible content of this item are ‘2 at 100 % plus 1 at 150 %’ or ‘all free’




C0270


Maximum reinsurance commission


Report the maximum percentage of commission. If fixed, item C0270, C0280 and C0290 are equal.
The percentage shall be reported as a decimal.
This item is only applicable for proportional treaties.




C0280


Minimum reinsurance commission


Report the minimum percentage of commission. If fixed, item C0270, C0280 and C0290 are equal.
The percentage shall be reported as a decimal.
This item is only applicable for proportional treaties.




C0290


Expected reinsurance commission


Report the expected percentage of commission. If fixed, item C0270, C0280 and C0290 are equal.
The percentage shall be reported as a decimal.
This item is only applicable for proportional treaties.




C0300


Maximum overriding commission


Report the maximum percentage of Overriding commission. If fixed, item C0300, C0310 and C0320 are equal.
The percentage shall be reported as a decimal.
This item is only applicable for proportional treaties.




C0310


Minimum overriding commission


Report the minimum percentage of Overriding commission. If fixed, item C0300, C0310 and C0320 are equal.
The percentage shall be reported as a decimal.
This item is only applicable for proportional treaties.




C0320


Expected overriding commission


Report the expected percentage of Overriding commission. If fixed, item C0300, C0310 and C0320 are equal.
The percentage shall be reported as a decimal.
This item is only applicable for proportional treaties.




C0330


Maximum profit commission


Report the maximum percentage of Profit commission. If fixed, item C0330, C0340 and C0350 are equal.
The percentage shall be reported as a decimal.
This item is only applicable for proportional treaties.




C0340


Minimum profit commission


Report the minimum percentage of Profit commission. If fixed, item C0330, C0340 and C0350 are equal.
The percentage shall be reported as a decimal.
This item is only applicable for proportional treaties.




C0350


Expected profit commission


Report the expected percentage of Profit commission. If fixed, item C0330, C0340 and C0350 are equal.
The percentage shall be reported as a decimal.
This item is only applicable for proportional treaties.




C0360


XL rate 1


Report the fixed rate or starting rate of a sliding rate system.
The percentage shall be reported as a decimal.
This item is only reported for XL treaties.




C0370


XL rate 2


Report the top end rate of a sliding rate system or NA for not applicable.
The percentage shall be reported as a decimal.
This item is only reported for XL treaties.




C0380


XL premium flat


Indication on whether XL premium is based or not on a flat premium. One of the options in the following list shall be used:






 


1 — XL premium based on a flat premium










 


2 — XL premium not based on a flat premium




This item is only reported for XL treaties.





S.30.04 — Outgoing Reinsurance Program shares data


General comments:

This section relates to annual submission of information for individual entities.
This template is relevant to insurance and reinsurance undertakings with an outgoing; reinsurance and/or retrocession program including any coverage provided by State backed reinsurance pool arrangements, excluding facultative covers.
This template shall be filled by the insurance and reinsurance undertaking which is transferring underwriting risk to the reinsurers through a reinsurance treaty whose period of validity includes or overlaps the next reporting year and are known when filling the template. If reinsurance strategy changes materially after that date or if the renovation of the reinsurance contracts are performed later than the reporting date and before next 1 January, the information on this template shall be re–submitted when adequate.







 


ITEM


INSTRUCTIONS




C0010


Reinsurance program code


Unique code (undertaking specific) covering all the individual reinsurance placements and/or treaties which belong to the same reinsurance program.




C0020


Treaty identification code


Treaty identification code that identifies it exclusively and must be maintained in subsequent reports, usually the original treaty number registered in the company's books.




C0030


Progressive section number in treaty


The progressive section number assigned by the undertaking to the various sections of the treaty, in those cases where the treaty, for example, covers more than one line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, or covers different lines of activity with different limits. Treaties with different conditions are considered different treaties for the submission of information and shall be reported in different sections. For different lines of business covered under the same treaty, the conditions referring to each line of business will be detailed separately under each section number. Treaties covering different type of reinsurance (e.g. one section on a Quota Share basis and another one on XL) in the same treaty shall be reported in different sections. Treaties covering different layers of the same program shall be reported in different sections.




C0040


Progressive number of surplus/layer in program


The progressive surplus/layer number, when the treaty is part of a wider program.




C0050


Code reinsurer


Identification code of the reinsurer by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking




In case a specific code is attributed by the undertaking, the code shall be unique for the specific reinsurer and shall not overlap with any other code, attributed by the undertaking or LEI code.




C0060


Type of code reinsurer


Identification of the code used in item ‘Code reinsurer’. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0070


Code broker


Identification code of the broker by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking




In case a specific code is attributed by the undertaking, the code shall be unique for the specific broker and shall not overlap with any other code, attributed by the undertaking or LEI code.
Where more than one broker was involved in the reinsurance placement only the main dominant broker is required.




C0080


Type of code broker


Identification of the code used in item ‘Code broker’:






 


1 — LEI










 


2 — Specific code








C0090


Activity code broker


Representing the activities of the broker involved, as considered by the undertaking. In case the activities are combined all activities must be mentioned separated by ‘,’:






—


Intermediary for placement










—


Underwriting on behalf of










—


Financial services








C0100


Share reinsurer (%)


Percentage of the reinsurance treaty accepted by reinsurer identified in item C0050, expressed as absolute percentage of the treaty placement.
Percentages shall be reported as a decimal.




C0110


Exposure ceded for reinsurer's share


Amount of the exposure reinsured with the reinsurer. This amount is based on the maximum cover per risk/event and is calculated with the formula: Item Maximum cover per risk or event (reported in item C0230 of S.30.03) x Item Share reinsurer (%) (reported in item C0100 of S.30.04).
If C0230 from S.30.03 is Unlimited fill this cell with ‘– 1’.




C0120


Type of collateral (if applicable)


Type of collateral held. The following closed list shall be used:






 


1 — Cash or equivalent in Trust










 


2 — Cash or Funds Withheld










 


3 — Letter of Credit










 


4 — Other










 


5 — None








C0130


Description of the reinsurers limit collateralised


Description of the reinsurer limit collateralised referring to the specific item specified in the treaty (e.g. 90 % of the technical provisions or 90 % of the premiums), if applicable.




C0140


Code collateral provider (if applicable)


Identification code using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported.




C0150


Type of code of collateral provider


Identification of the code used in item ‘Code collateral provider (if applicable)’:






 


1 — LEI










 


9 — None








C0160


Estimated outgoing reinsurance premium for reinsurer's share


The estimated gross reinsurance premium of the treaty, to be paid by the undertaking, according to the next reporting year (N+1) for the share of each reinsurer. This amount is calculated according to the following examples:






 


Case 1: For Quota Share and Surplus; the share reported in item Share reinsurer (C0100) multiplied by item Gross Estimated Treaty Premium Income (C0160) reported in S.30.03;










 


Case 2: For XL–treaties if the treaty is subject to a fixed rate; the rate reported in item XL rate 1 (C0360) as reported in S.30.03 multiplied by the item Estimated Subject premium income (C0150) reported in S.30.03 multiplied by the share reported in item Share reinsurer (C0100).










 


Case 3: For XL–treaties if the treaty is subject to a sliding rate; the rate reported in item XL rate 2 (C0370) as reported in S.30.03 multiplied by the item Estimated Subject premium income (C0150) reported in S.30.03 multiplied by the share reported in item Share reinsurer (C0100).








C0170


Annotations


Description of cases where either the reinsurer's participation is at conditions different from those of the standard facultative or treaty placement, or to provide any other information that the undertaking has to bring to the attention of the Supervisory Authority.





Information on reinsurers and brokers






C0180


Code reinsurer


Identification code of the reinsurer by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking




In case a specific code is attributed by the undertaking, the code shall be unique for the specific reinsurer and shall not overlap with any other code, attributed by the undertaking or LEI code.




C0190


Type of code reinsurer


Identification of the code used in item ‘Code reinsurer’. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0200


Legal name reinsurer


Legal name of the reinsurer to whom the underwriting risk has been transferred. The official name of the risk–carrier reinsurer is stated in the reinsurance contract. It is not permitted to fill in the name of a reinsurance broker. Nor is it permitted to state a general or incomplete name as international reinsurers have several operating companies that may be based in different countries.
In case of pooling arrangements, the name of the Pool (or Pool manager) can be filled only if the Pool is a legal entity.




C0210


Type of reinsurer


Type of reinsurer to whom the underwriting risk has been transferred.
The following closed list shall be used:






 


1 — Direct Life insurer










 


2 — Direct Non–life insurer










 


3 — Direct Composite insurer










 


4 — Captive insurance undertaking










 


5 — Internal reinsurer (reinsurance undertaking which primary focus is to take risk from other insurance undertakings within the group)










 


6 — External reinsurer (reinsurance undertaking that takes risks from undertakings other than from insurance undertakings within the group)










 


7 — Captive reinsurance undertaking










 


8 — Special purpose vehicle










 


9 — Pool entity (where more than one insurance or reinsurance undertakings are involved)










 


10 — State pool








C0220


Country of residency


Identify the ISO 3166–1 alpha–2 code for the country where the reinsurer is legally authorised/licensed.




C0230


External rating assessment by nominated ECAI


Rating of the reinsurer at the reporting reference date issued by the nominated credit assessment institution (ECAI).
This item is not applicable to reinsurers for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.




C0240


Nominated ECAI


Identify the credit assessment institution (ECAI) giving the external rating, by using the name of the ECAI as published at ESMA website.




C0250


Credit quality step


Identify the credit quality step attributed to the reinsurer. The credit quality step shall reflect any readjustments to the credit quality made internally by the undertakings that use the standard formula
This item is not applicable to reinsurers for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.
One of the options in the following closed list shall be used:






 


0 — Credit quality step 0










 


1 — Credit quality step 1










 


2 — Credit quality step 2










 


3 — Credit quality step 3










 


4 — Credit quality step 4










 


5 — Credit quality step 5










 


6 — Credit quality step 6










 


9 — No rating available








C0260


Internal rating


Internal rating of reinsurers for undertakings using internal model to the extent that the internal ratings are used in their internal modelling. If an internal model undertaking is using solely external ratings this item shall not be reported.




C0270


Code broker


Identification code of the broker by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking




In case a specific code is attributed by the undertaking, the code shall be unique for the specific broker and shall not overlap with any other code, attributed by the undertaking or LEI code.
Where a reinsurance treaty is covered by more than one broker only the dominant broker shall be reported.




C0280


Type of code broker


Identification of the code used in item ‘Code broker’:






 


1 — LEI










 


2 — Specific code








C0290


Legal name broker


Statutory name of the broker.




C0300


Code collateral provider (if applicable)


Identification code using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported.




C0310


Type of code collateral provider (if applicable)


Identification of the code used for the ‘Issuer Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0320


Collateral provider name


Name of the collateral provider will depend on the type of collateral specified in C0120.






—


Where collateral is held in trust the collateral provider will be the Trust provider.










—


Where the collateral is on a Cash or Funds withheld basis this cell can remain blank.










—


Where the collateral is a Letters of Credit it will be the underlying Financial Institution providing this facility.










—


Where other report only if applicable.









S.31.01 — Share of reinsurers (including Finite Reinsurance and SPV's)


General comments:

This section relates to annual submission of information for individual entities.
This template shall be filled by the insurance and reinsurance undertakings where a recoverable is recognised in relation to the reinsurer (even if all contracts with that reinsurer have terminated) and whose reinsurer is reducing the gross technical provisions as per end of the reporting year.
The template collects information on reinsurers and not on separate treaties. All ceded technical provisions, including those ceded under Finite reinsurance (as defined in S.30.03 Column C0060), must be completed. This also means that if an SPV or a syndicate of Lloyd's acts as a reinsurer the SPV or the syndicate must be listed.







 


ITEM


INSTRUCTIONS




C0040


Code reinsurer


Identification code of the reinsurer by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking








C0050


Type of code Reinsurer


Identification of the code used in item ‘Code reinsurer’. The following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0060


Reinsurance recoverables — Premium provision Non–life including Non–SLT Health


The amount of share of the reinsurer in the recoverables from reinsurance (including Finite Re and SPV) before the adjustment for expected losses due to the counterparty default, in the best estimate of the premium provisions calculated as the expected present value of future incoming and outgoing cash flows.




C0070


Reinsurance recoverables — Claims provisions Non–life including Non–SLT Health


The amount of share of the reinsurer in the recoverables from reinsurance (including Finite Re and SPV) before the adjustment for expected losses due to the counterparty default, in the best estimate of the claims provisions.




C0080


Reinsurance recoverables — Technical provisions Life including SLT Health


The amount of share of the reinsurer in the recoverables from reinsurance (including Finite Re and SPV) before the adjustment for expected losses due to the counterparty default, in the best estimate of the technical provisions.




C0090


Adjustment for expected losses due to counterparty default


Per reinsurer the adjustment for expected losses due to counterparty default. The adjustment shall be calculated separately and must be in line with Delegated Regulation (EU) 2015/35.
This value shall be reported as negative value.




C0100


Reinsurance recoverables: Total reinsurance recoverables


The result of ceded technical provisions (resulting from claims provision + premiums provision + Non–Life TP calculated as a whole and Life including health SLT, including the adjustment for expected losses due to counterparty default.




C0110


Net receivables


The amounts past due resulting from: claims paid by the insurer but not yet reimbursed by the reinsurer plus commissions to be paid by the reinsurer and other receivables minus debts to the reinsurer. Cash deposits are excluded and are to be considered as guarantees received.




C0120


Assets pledged by reinsurer


Amount of assets pledged by the reinsurer to mitigate the counterparty default risk of the reinsurer.




C0130


Financial guarantees


Amount of guarantees received by the undertaking from the reinsurer to guarantee the payment of the liabilities due by the undertaking (includes letter of credit, undrawn committed borrowing facilities).




C0140


Cash deposits


Amount of cash deposits received by the reinsurer.




C0150


Total guarantees received


Total amount of types of guarantees.





Information on reinsurers






C0160


Code reinsurer


Identification code of the reinsurer by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking








C0170


Type of code Reinsurer


Identification of the code used in item ‘Code reinsurer’. The following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0180


Legal name reinsurer


Legal name of the reinsurer to whom the underwriting risk has been transferred. The official name of the risk–carrier reinsurer is stated in the reinsurance contract. It is not permitted to fill in the name of a reinsurance broker. Nor is it permitted to state a general or incomplete name as international reinsurers have several operating companies that may be based in different countries.
In case of pooling arrangements, the name of the Pool (or Pool manager) can be filled only if the Pool is a legal entity.




C0190


Type of reinsurer


Type of reinsurer to whom the underwriting risk has been transferred.
The following closed list shall be used:






 


1 — Direct Life insurer










 


2 — Direct Non–life insurer










 


3 — Direct Composite insurer










 


4 — Captive insurance undertaking










 


5 — Internal reinsurer (reinsurance undertaking which primary focus is to take risk from other insurance undertakings within the group)










 


6 — External reinsurer (reinsurance undertaking that takes risks from undertakings other than from insurance undertakings within the group)










 


7 — Captive reinsurance undertaking










 


8 — Special purpose vehicle










 


9 — Pool entity (where more than one insurance or reinsurance undertakings are involved)










 


10 — State pool








C0200


Country of residency


Identify the ISO 3166–1 alpha–2 code for the country where the reinsurer is legally authorised/licensed.




C0210


External rating assessment by nominated ECAI


The actual/current rating that is considered by the undertaking.




C0220


Nominated ECAI


The agency that rates the reinsurer that is considered by the undertaking.




C0230


Credit quality step


Identify the credit quality step attributed to the reinsurer. The credit quality step shall reflect any readjustments to the credit quality made internally by the undertakings that use the standard formula.




C0240


Internal rating


Internal rating of the reinsurer for undertakings using internal model to the extent that the internal ratings are used in their internal modelling. If an internal model undertaking is using solely external ratings this item shall not be reported.





S.31.02 — Special Purpose Vehicles


General comments:

This section relates to annual submission of information for individual entities.
This template is relevant for each insurance or reinsurance undertaking transferring risk(s) to a Special Purpose Vehicle (SPV), to ensure sufficient disclosure has been made where SPVs are used as alternative risk transfer methods to traditional reinsurance treaties.
The template applies to the use of:






a)


SPVs defined under Article 13(26) and authorised under Article 211(1) of Directive 2009/138/EC;










b)


SPVs meeting conditions of Article 211(3) of Directive 2009/138/EC;










c)


SPVs regulated by third country supervisors where these meet equivalent measures to the conditions set out in Article 211(2) of Directive 2009/138/EC;










d)


Other SPVs, not meeting the definitions above, where risks are transferred under arrangements with the economic substance of a reinsurance contract.




The template covers risk mitigation techniques (recognised or not) carried out by the (re)insurance undertaking whereby a SPV assumes risks from the reporting undertaking through a reinsurance contract; or assume insurance risks from the reporting undertaking transferred through a similar arrangement that is ‘reinsurance like’.







 


ITEM


INSTRUCTIONS




C0030


Internal code of SPV


Internal code attributed to the SPV by the undertaking by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the group: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the group, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits.




This code shall be unique to each SPV and remain constant over subsequent reports.




C0040


ID Code of SPV notes or other financing mechanism issued


For the notes or other financing mechanism issued by the SPV and hold by the insurance and reinsurance undertaking identify the ID code by this order of priority if existent:






—


ISO 6166 ISIN when available;










—


Other ‘recognised’ codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC);










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time.








C0050


ID Code Type of SPV notes or other financing mechanism issued


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0060


Lines of Business SPV securitisation relates


Identification of the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, reported. The following closed list shall be used:






 


1 — Medical expense insurance










 


2 — Income protection insurance










 


3 — Workers' compensation insurance










 


4 — Motor vehicle liability insurance










 


5 — Other motor insurance










 


6 — Marine, aviation and transport insurance










 


7 — Fire and other damage to property insurance










 


8 — General liability insurance










 


9 — Credit and suretyship insurance










 


10 — Legal expenses insurance










 


11 — Assistance










 


12 — Miscellaneous financial loss










 


13 — Proportional medical expense reinsurance










 


14 — Proportional income protection reinsurance










 


15 — Proportional workers' compensation reinsurance










 


16 — Proportional motor vehicle liability reinsurance










 


17 — Proportional other motor reinsurance










 


18 — Proportional marine, aviation and transport reinsurance










 


19 — Proportional fire and other damage to property reinsurance










 


20 — Proportional general liability reinsurance










 


21 — Proportional credit and suretyship reinsurance










 


22 — Proportional legal expenses reinsurance










 


23 — Proportional assistance reinsurance










 


24 — Proportional miscellaneous financial loss reinsurance










 


25 — Non–proportional health reinsurance










 


26 — Non–proportional casualty reinsurance










 


27 — Non–proportional marine, aviation and transport reinsurance










 


28 — Non–proportional property reinsurance










 


29 — Health insurance










 


30 — Insurance with profit participation










 


31 — Index–linked and unit–linked insurance










 


32 — Other life insurance










 


33 — Annuities stemming from non–life insurance contracts and relating to health insurance obligations










 


34 — Annuities stemming from non–life insurance contracts and relating to insurance obligations other than health insurance obligations










 


35 — Health reinsurance










 


36 — Life reinsurance










 


37 — Multiline




Where the reinsurance treaty or a similar arrangement provides cover for more than one line of business and the terms of cover differ between lines of business then the treaty needs to be specified over multiple rows. The first row entry for the treaty needs to be entered as ‘Multiline’ that provides details of the overall terms of the treaty, with the subsequent rows providing details of the individual terms of the reinsurance treaty to each relevant line of business. Where the term of the cover do not differ by line of business only the dominant Solvency II line of business is required.




C0070


Type of Trigger(s) in the SPV


Identify the trigger mechanisms used by the SPV as trigger events that would oblige the SPV to make payment to the ceding (re)insurance undertaking. The following closed list shall be used:






 


1 — Indemnity










 


2 — Model Loss










 


3 — Index or Parametric










 


4 — Hybrids (including components from the above–mentioned techniques)










 


5 — Other








C0080


Contractual Trigger Event


Description of the specific trigger that would oblige the SPV to make payment to the ceding (re)insurance undertaking. This information should be complementary to the information on ‘Type of Trigger(s) in the SPV’ and should be descriptive enough to allow supervisors to identify the concrete trigger, e.g. specific weather/storm indices for cat risks or general mortality tables for longevity risks.




C0090


Same trigger as in underlying cedant's portfolio


Identify if the trigger defined in the underlying (re)insurance policy with the pay–out trigger defined in the treaty is the same as the one defined in the SPV. The following closed list shall be used:






 


1 — Same trigger










 


2 — Different trigger








C0100


Basis risk arising from risk–transfer structure


Identify the causes of basis risk (i.e. that the exposure covered by the risk–mitigation technique does not correspond to the risk exposure of the insurance or reinsurance undertaking). The following close list shall be used:






 


1 — No basis risk










 


2 — Insufficient subordination for note holders,










 


3 — Investors' additional recourse against cedant,










 


4 — Additional risks were securitised subsequent to authorisation,










 


5 — Cedants hold exposure to notes issued,










 


9 — Other








C0110


Basis risk arising from contractual terms


Identify the basis risk arising from contractual terms.






 


1 — No basis risk










 


2 — Substantial part of risks insured not transferred










 


3 — Insufficient trigger to match risk exposure of cedant








C0120


SPV assets ring–fenced to settle cedant–specific obligations


The amount of SPV assets ring–fenced for the reporting cedant, which are available to settle the contractual liabilities reinsured by the SPV for that specific cedant only (collateral assets specifically recognised on balance sheet of the SPV in relation to the obligation assumed).




C0130


Other non cedant–specific SPV Assets for which recourse may exist


The amount of SPV assets (recognised on balance sheet of the SPV), not directly related to the reporting cedant but for which recourse exists. This would include any ‘free assets’ of the SPV, which may be available to settle the reporting cedant's liabilities.




C0140


Other recourse arising from securitisation


The amount of contingent assets of the SPV (held off balance sheet), not directly related to the reporting cedant but for which recourse exists. This includes recourse against other counterparties of the SPV, including guarantees, reinsurance contracts and derivative commitments to SPV made by the SPV sponsor, note holders, or other third parties.




C0150


Total maximum possible obligations from SPV under reinsurance policy


Amount of total maximum possible obligations from reinsurance contract (cedant–specific).




C0160


SPV fully funded in relation to cedant obligations throughout the reporting period


Identify if the protection offered by the risk–mitigation technique may only be partially recognised where counterparty to a reinsurance contract ceases to be able to provide effective and continuing risk–transfer. The following closed list shall be used:






 


1 — SPV fully funded in relation to cedant obligations










 


2 — SPV not fully funded in relation to cedant obligations








C0170


Current recoverables from SPV


Amount of SPV Recoverables recognised on the Solvency II balance sheet of the reporting undertaking (prior to adjustments made for expected losses due to counterparty default). This shall be calculated in accordance with the requirements of Article 41of Delegated Regulation (EU) 2015/35.




C0180


Identification of material investments held by cedant in SPV


Identify whether material investments held by the cedant in the SPV exist, according to Article 210 of Delegated Regulation (EU) 2015/35.






 


1 — Not applicable










 


2 — Investments of SPV controlled by cedant and/or sponsor (where it differs from cedant);










 


3 — Investments of SPV held by cedant (equity, notes or other subordinated debt of the SPV);










 


4 — Cedant sells reinsurance or other risk mitigation protection to the SPV;










 


5 — Cedant has provided guarantee or other credit enhancement to SPV or note holders;










 


6 — Sufficient basis risk retained by cedant;










 


9 — Other.




If this is reported then cells C0030 and C0040 needs to identify the instrument.




C0190


Securitisation assets related to cedant held in trust with other third party than cedant/sponsor?


Identify if there are securitisation assets related to cedant held in trust with other third party than cedant/sponsor, considering the provisions of Articles 214(2) and 326 of Delegated Regulation (EU) 2015/35. One of the options in the following closed list shall be used:






 


1 — Held in trust with other third party than cedant/sponsor










 


2 — Not held in trust with other third party than cedant/sponsor









Information on SPV






C0200


Internal code of SPV


Internal code attributed to the SPV by the undertaking by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the group: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the group, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits




This code shall be unique to each SPV and remain constant over subsequent reports.




C0210


Type of code SPV


Identification of the code used in item ‘internal code of SPV’. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0220


Legal nature of SPV


Identify the legal nature of the SPV securitisation, according to Article 13(26) of Directive 2009/138/EC.
Closed list






 


1 — Trusts










 


2 — Partnerships










 


3 — Limited liability companies










 


4 — Other legal entity form not referred above










 


5 — Not incorporated








C0230


Name of SPV


Identify the name of the SPV




C0240


Incorporation no. of SPV


Registration number received at incorporation of the SPV. For un–incorporated SPVs, the undertaking should report the regulatory number or equivalent number obtained from the supervisory authority at the time of authorisation.
If the SPV is not incorporated this cell doesn't apply.




C0250


SPV country of authorisation


Identify the ISO 3166–1 alpha–2 code for the country where the SPV is established and has received authorisation, where applicable.




C0260


SPV authorisation conditions


Identify authorisation conditions of the SPV according to Article 211 of the Directive 2009/138/EC or equivalent legal instrument. One of the options in the following closed list shall be used:






 


1 — SPV authorised under Article 211(1) of Directive 2009/138/EC










 


2 — SPV authorised under Article 211(3) of Directive 2009/138/EC (grandfathered)










 


3 — SPV regulated by a third country supervisory authority where requirements equivalent to those set out in Article 211(2) of Directive 2009/138/EC are met by the special purpose vehicle










 


4 — SPV not covered above








C0270


External rating assessment by nominated ECAI


Rating of the SPV (if any) that is considered by the undertaking and given by an external rating agency.




C0280


Nominated ECAI


Rating agency giving the external rating of the SPV, as reported in item C0260.




C0290


Credit quality step


Identify the credit quality step attributed to the SPV. The credit quality step shall reflect any readjustments to the credit quality made internally by the undertaking.




C0300


Internal rating


Internal rating of the SPV for undertakings using internal model to the extent that the internal ratings are used in their internal modelling. If an internal model undertaking is using solely external ratings this item shall not be reported.





S.36.01 — IGT — Equity–type transactions, debt and asset transfer


General comments:

This section relates to annual submission of information for individual entities.
The purpose of this template is to collect information according to Article 265 of Directive 2009/138/EC on all (significant, very significant and transactions required to be reported in all circumstances) IGTs related to equity, debt, reciprocal financing and asset transfers related transactions within a group according to Article 213 (2)(d) of Directive 2009/138/EC. These include, but are not limited to:






—


equity and other capital items including participations in related entities and transfer shares of related entities of the group;










—


debt including bonds, loans, collateralised debt, and other transactions of similar nature e.g. with periodic pre–determined interest or coupon or premium payments for a pre–determined period of time.










—


other asset transfer such as transfer of properties and transfer of shares of other companies unrelated (i.e. outside) to the group.




The insurance undertaking is expected to complete this template for all significant, very significant and transactions required to be reported in all circumstances for IGTs between the individual undertaking and the mixed–activity insurance holding company and its related undertakings.
This template shall include IGTs that were:






—


in–force at the start of the reporting period.










—


incepted during the reporting period and outstanding at the reporting date.










—


incepted and expired/matured during the reporting period.




Where similar transactions with a related entity may be excluded from IGT reporting when considered individually against the thresholds for significant and very significant, these transactions must nevertheless be individually reported where collectively they are at or above the corresponding threshold values for significant or very significant IGTs.
Each transaction shall be reported separately.
Any additions/top–ups to significant IGTs shall be reported as a separate IGT, even if the top–up in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking the addition to the loan should be recorded as a separate item with its issue date as the date of the top–up.
Where the transaction value is different for two transacting parties (e.g. a EUR 10 m transaction between A and B where A records EUR 10 m but B only receive EUR 9,5 m because of transactions costs, of say EUR 0,5 m has been expensed) the template shall record the maximum amount as the transaction amount, in this case EUR 10 m.
Where there is a chain of related IGTs (say A invests in B and B invests in C), each link of the chain needs to be reported as a separate IGT.







 


ITEM


INSTRUCTIONS




C0010


ID of intragroup transaction


Unique internal identification code for each intragroup transaction. Should be consistent over time.




C0020


Investor/lender name


Name of the entity that is buying the equity or lending to a related undertaking within the group. I.e. the entity that recognises the transaction as an asset on their balance sheet (debit — balance sheet).




C0030


Identification code for investor/lender


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the group: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the group, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0040


ID code type of code of the investor/lender


Identification of the code used in item ‘Identification code for the investor/lender’:






 


1 — LEI










 


2 — Specific code








C0050


Issuer/borrower name


Name of the entity that is issuing the equity/capital item, or borrowing money (issuing debt). I.e. the entity that recognises the transaction as a liability or capital on their balance sheet (credit — balance sheet).




C0060


Identification code for issuer/borrower


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the group: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the group, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0070


ID code type of code of the issuer/borrower


Identification of the code used in item ‘Identification code for the issuer/borrower’:






 


1 — LEI










 


2 — Specific code








C0080


ID Code of the instrument


This is the identification code of the instrument (capital, debt etc.) between the two counterparties identified using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be consistent over time.




This may be different from the intragroup transaction code provided in cell C0010.




C0090


ID Code Type of the instrument


Type of ID Code used for the ‘ID Code of the instrument’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0100


Transaction type


Identify the transaction type. The following close list shall be used:






 


1 — Bonds/Debt — collateralised










 


2 — Bonds/Debt — uncollateralised










 


3 — Equity type — shares/participations










 


4 — Equity type — others










 


5 — Other asset transfer — properties










 


6 — Other asset transfer — others








C0110


Transaction Issue date


This is the earlier of the transaction/debt issue date or the date the IGT is effective from if different from the issue date.
The date should follow the ISO 8601 (yyyy–mm–dd) format.




C0120


Maturity date of transaction


Identify the ISO 8601 (yyyy–mm–dd) code of the date when the transaction expires/reaches maturity if applicable.






—


For IGTs with no maturity date use ‘9999–12–31’.










—


For perpetual securities use ‘9999–12–31’








C0130


Currency of transaction


Identify the ISO 4217 alphabetic code of the currency in which the transaction took place.




C0140


Contractual amount of transaction/Transaction price


Amount of the transaction or price as per agreement/contract.




C0150


Value of collateral/asset


The value of collateral for collaterised debt or asset value for IGT involving asset transfer.




C0160


Amount of redemption/prepayments/paybacks during reporting period


Amount of total redemptions/prepayments/paybacks during the reporting period if applicable.




C0170


Amount of dividends/interest/coupon and other payments made during reporting period


This cell shall capture any payments made in relation to the IGTs recorded in this template for the reporting period (12 months up to the reporting date).
This includes, but not limited to:






—


Dividends for the current year including paid or declared but unpaid dividends.










—


Any deferred dividends from previous years paid during the reporting period (i.e. any deferred dividends paid that impacted the P&L for the reporting period).










—


Interest payments made in relation to debt instruments.










—


Any other payments made in relation to the IGTs that are reported in this template, e.g. charges on asset transfers.




Amount of total tops–ups if applicable, i.e. total additional money invested during the reporting period such as a additional payments on partly paid shares or increasing loan amount during the period,




C0180


Balance of contractual amount of transaction at reporting date


Outstanding amount of the transaction at the reporting date if applicable e.g. for debt issue. If there has been a full early settlement/prepayment, the balance of contractual amount will be zero.




C0190


Coupon/Interest rate


The interest or coupon rate as a percentage, if applicable. For variable interest rate, this shall include the reference rate and the interest rate above it.





S.36.02 — IGT — Derivatives


General comments:

This section relates to annual submission of information for individual entities.
This template shall report all IGTs between entities in scope of group supervision according to Article 213 (2)(d) of Directive 2009/138/EC.
The insurance undertaking is expected to complete this template for all significant, very significant and transactions required to be reported in all circumstances for IGTs between the individual undertaking and the mixed–activity insurance holding company and its related undertakings:
This template shall include IGTs that were:






—


in–force at the start of the reporting period.










—


incepted during the reporting period and outstanding at the reporting date.










—


incepted and expired/matured during the reporting period.




Where similar transactions with a related entity may be excluded from IGT reporting when considered individually against the thresholds for significant and very significant, these transactions must nevertheless be reported individually where collectively, they are at or above the corresponding threshold values for significant or very significant IGTs.
Each transaction shall be reported separately.
Any additions/top–ups to significant IGTs shall be reported as a separate IGT, even if the top–up in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking the addition to the loan should be recorded as a separate item with its issue date as the date of the top–up.
Where the transaction value is different for two transacting parties (e.g. a EUR 10 m transaction between A and B where A records EUR 10 m but B only receive EUR 9,5 m because of transactions costs, of say EUR 0,5 m has been expensed) the template should record the maximum amount as the transaction amount, in this case EUR 10 m.
Where there is a chain of related IGTs (say A invests in B and B invests in C), each link of the chain needs to be reported as a separate IGT.







 


ITEM


INSTRUCTIONS




C0010


ID of intragroup transaction


Unique internal identification code for each intragroup transaction. Must be consistent over time.




C0020


Investor/Buyer name


Name of the entity that is investing/buying the derivative, or the counterparty with the long position. For swaps the payer is the payer of the fixed rate that receives the floating rate.




C0030


Identification code of the investor/buyer


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the group: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the group, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0040


ID code type of code of the investor/buyer


Identification of the code used in item ‘Identification code for the investor/buyer’:






 


1 — LEI










 


2 — Specific code








C0050


Issuer/Seller name


Name of the entity that is issuing/selling the derivative, or the counterparty with the short position. For swaps the receiver, receives the fixed rates and pays the floating rate.




C0060


Identification code of the issuer/seller


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the group: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the group, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0070


ID code type of code of the issuer/seller


Identification of the code used in item ‘Identification code for the issuer/seller’:






 


1 — LEI










 


2 — Specific code








C0080


ID Code of the instrument


This is the identification code of the instrument (derivative) between the two counterparties identified using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be consistent over time.




This may be different from the intragroup transaction code provided in cell C0010.




C0090


ID Code Type of the instrument


Type of ID Code used for the ‘ID Code of the instrument’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0100


Transaction type


Identify the transaction type. The following close list shall be used:






 


1 — Derivatives — futures










 


2 –Derivatives — forwards










 


3 — Derivatives — options










 


4 — Derivatives — others










 


5 — Guarantees — credit protection










 


6 — Guarantees — others










 


7 — Swaps — credit default










 


8 — Swaps — interest rate










 


9 — Swaps — currency










 


10 — Swaps — others




A repurchase agreement should be considered as cash transaction plus forward contract.




C0110


Transaction Trade date


Identify the ISO 8601 (yyyy–mm–dd) code of the date of the transaction/trade of the derivative contract. For rolled contracts use the initial trade date.




C0120


Maturity date


Identify the ISO 8601 (yyyy–mm–dd) code of the contractually defined date of close of the derivative contract, whether at maturity date, expiring date for options (European or American), etc.




C0130


Currency


Where applicable, identify the ISO 4217 alphabetic code of the currency of the derivative, i.e. currency of the notional amount of the derivative (e.g.: option having as underlying an amount in USD). This item is not applicable for currency swap.




C0140


Notional amount at transaction date


The amount covered or exposed to the derivative at the transaction date.
For futures and options, corresponds to contract size multiplied by the number of contracts. For swaps and forwards, corresponds to the contract amount.




C0150


Notional amount at reporting date


The amount covered or exposed to the derivative at the reporting date, i.e. the closing balance.
For futures and options, corresponds to contract size multiplied by the number of contracts. For swaps and forwards, corresponds to the contract amount. Where a transaction has matured/expired during the reporting period before the reporting date, the notional amount at the reporting date will be zero.




C0160


Value of collateral


Value of the collateral pledged on reporting date (zero if derivative has been closed) if applicable.




C0170


Options, futures, forwards and other derivatives — Use of derivatives (by buyer)


Describe use of derivative (micro/macro hedge, efficient portfolio management). Micro hedge refers to derivatives covering a single financial instrument, forecasted transaction or liability. Macro hedge refers to derivatives covering a set of financial instruments, forecasted transactions or liabilities. The following closed list shall be used:






 


1 — Micro hedge










 


2 — Macro hedge










 


3 — Matching assets and liabilities cash–flows










 


4 — Efficient portfolio management, other than ‘Matching assets and liabilities cash–flows’.








C0180


Options, futures, forwards and other derivatives — Asset/liability underlying the derivative


ID Code of the asset or liability underlying the derivative contract. This item is to be provided for derivatives that have a single underlying instrument or index in the undertaking's portfolio.
An index is considered a single instrument and shall be reported.
Identification code of the instrument underlying the derivative using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time










—


‘Multiple assets/liabilities’, if the underlying assets or liabilities are more than one




If the underlying is an index then the code of the index shall be reported.




C0190


ID Code Type of the Asset/liability underlying the derivative


Type of ID Code used for the ‘ID Code of the instrument’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0200


Credit protection –CDS and Guarantees — Counterparty name for which credit protection is purchased


Name of the counterparty for which protection has been purchased for its default




C0210


Swaps — Swap delivered interest rate (for buyer)


Interest rate delivered under the swap contract (only for Interest rate swaps).




C0220


Swaps — Swap received interest rate (for buyer)


Interest rate received under the swap contract (only for Interest rate swaps).




C0230


Swaps — Swap delivered currency (for buyer)


Identify the ISO 4217 alphabetic code of the currency of the swap price (only for currency swaps).




C0240


Swaps — Swap received currency (for buyer)


Identify the ISO 4217 alphabetic code of the currency of the swap notional amount (only for currency swaps).





S.36.03 — IGT — Internal reinsurance


General comments:

This section relates to annual submission of information for individual entities.
The purpose of this template is to collect information on all (significant, very significant and transactions required to be reported in all circumstances) IGTs related to equity, debt, reciprocal financing and asset transfers related transactions within a group according to Article 213 (2)(d) of Directive 2009/138/EC. These include, but are not limited to:






—


reinsurance treaties between related undertakings;










—


facultative reinsurance between related undertakings; and










—


any other transaction that results in transferring underwriting risk (insurance risk) between related undertakings.




The insurance undertaking is expected to complete this template for all significant, very significant and transactions required to be reported in all circumstances for IGTs between the individual undertaking and the mixed–activity insurance holding company and its related undertakings.
This template shall include IGTs that were:






—


in–force at the start of the reporting period.










—


incepted during the reporting period and outstanding at the reporting date.










—


incepted and expired/matured during the reporting period.




Where similar transactions with a related entity may be excluded from IGT reporting when considered individually against the thresholds for significant and very significant, these transactions must nevertheless be individually reported where collectively they are at or above the corresponding threshold values for significant or very significant IGTs.
Each transaction shall be reported separately. Undertakings shall report as many rows as needed to properly identify the transaction, including if different types of reinsurance contracts/treaties are used.
Any additions/top–ups to significant IGTs shall be reported as a separate IGT, even if the top–up in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking the addition to the loan shall be recorded as a separate item with its issue date as the date of the top–up.
Where the transaction value is different for two transacting parties (e.g. a EUR 10 m transaction between A and B where A records EUR 10 m but B only receive EUR 9,5 m because of transactions costs, of say EUR 0,5 m has been expensed) the template shall record the maximum amount as the transaction amount, in this case EUR 10 m.
Where there is a chain of related IGTs (say A invests in B and B invests in C), each link of the chain needs to be reported as a separate IGT.







 


ITEM


INSTRUCTIONS




C0010


ID of intragroup transaction


Unique internal identification code for each intragroup transaction. Must be consistent over time.




C0020


Name of cedent


Legal name of the entity that has transferred the underwriting risk to another insurer or reinsurer within the group.




C0030


Identification code of cedent


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the group: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the group, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0040


ID code type of code of the cedant


Identification of the code used in item ‘Identification code for the cedant’:






 


1 — LEI










 


2 — Specific code








C0050


Name of reinsurer


Legal name of the reinsurer to whom the underwriting risk has been transferred.
This shall be the same as reported in S.30.02.




C0060


Identification code of reinsurer


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the group: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the group, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0070


ID code type of code of the reinsurer


Identification of the code used in item ‘Identification code for the reinsurer’:






 


1 — LEI










 


2 — Specific code








C0080


Validity period (start date)


Identify the ISO 8601 (yyyy–mm–dd) code of the date of commencement of the specific reinsurance contract/treaty.




C0090


Validity period (expiry date)


Identify the ISO 8601 (yyyy–mm–dd) code of the expiry date of the specific reinsurance contract/treaty (i.e. the last date the specific reinsurance contract/treaty is in force). This item is not reported if there is no expiry date (for example, contract is continuous and ends by one of the parties giving notice).




C0100


Currency of contract/treaty


Identify the ISO 4217 alphabetic code of the currency of payments for the specific reinsurance contract/treaty.




C0110


Type of reinsurance contract/ treaty


Identify the type of reinsurance contract/treaty. The following close list shall be used:






 


1 — quota share










 


2 — variable quota share










 


3 — surplus










 


4 — excess of loss (per event and per risk)










 


5 — excess of loss (per risk)










 


6 — excess of loss (per event)










 


7 — excess of loss ‘back–up’ (protection against follow–on events which certain catastrophes can cause such as flooding or fire)










 


8 — excess of loss with basis risk










 


9 — reinstatement cover










 


10 — aggregate excess of loss










 


11 — unlimited excess of loss










 


12 — stop loss










 


13 — other proportional treaties










 


14 — other non–proportional treaties










 


15 — Financial reinsurance










 


16 — Facultative proportional










 


17 — Facultative non–proportional




Other proportional treaties (code 13) and Other non–proportional treaties (code 14) can be used for hybrid types of reinsurance treaties




C0120


Maximum cover by reinsurer under contract/treaty


For quota share or a surplus treaty, 100 % of the maximum amount that has been set for the entire contract/treaty is stated here (e.g. £ 10 million). In case of unlimited cover ‘– 1’ must be filled in here. For XL or SL treaties enter the initial capacity.
This item has to be reported in the currency of the transaction.




C0130


Net Receivables


The amount resulting from: claims paid by the insurer but not yet reimbursed by the reinsurer + commissions to be paid by the reinsurer + other receivables minus debts to the reinsurer. Cash deposits are excluded and are to be considered as guarantees received. Total amount must be equal to the sum of the balance sheet items: Reinsurance receivables and Reinsurance payables.




C0140


Total reinsurance recoverable


Total amount due from the reinsurer at the reporting date which include:






—


Premium provision for part of the future reinsurance premium which has already been paid to the reinsurer;










—


Claims provision for claims outstanding for insurer which have to be paid by the reinsurer; and/or










—


Technical provisions for the amount reflecting the share of the reinsurer in the gross technical provisions.








C0150


Reinsurance result (for reinsured entity)


The reinsurance result for the reinsured entity should be calculated as follows:






 


Total reinsurance commissions received by reinsured entity
less










 


Gross reinsurance premiums paid by reinsured entity
plus










 


Claims paid by reinsurer during the reporting period
plus










 


Total reinsurance recoverables at the end of the reporting period
less










 


Total reinsurance recoverables at the start of the reporting period.








C0160


Line of business


Identify the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, being reinsured. The following close list shall be used:






 


1 — Medical expense insurance










 


2 — Income protection insurance










 


3 — Workers' compensation insurance










 


4 — Motor vehicle liability insurance










 


5 — Other motor insurance










 


6 — Marine, aviation and transport insurance










 


7 — Fire and other damage to property insurance










 


8 — General liability insurance










 


9 — Credit and suretyship insurance










 


10 — Legal expenses insurance










 


11 — Assistance










 


12 — Miscellaneous financial loss










 


13 — Proportional medical expense reinsurance










 


14 — Proportional income protection reinsurance










 


15 — Proportional workers' compensation reinsurance










 


16 — Proportional motor vehicle liability reinsurance










 


17 — Proportional other motor reinsurance










 


18 — Proportional marine, aviation and transport reinsurance










 


19 — Proportional fire and other damage to property reinsurance










 


20 — Proportional general liability reinsurance










 


21 — Proportional credit and suretyship reinsurance










 


22 — Proportional legal expenses reinsurance










 


23 — Proportional assistance reinsurance










 


24 — Proportional miscellaneous financial loss reinsurance










 


25 — Non–proportional health reinsurance










 


26 — Non–proportional casualty reinsurance










 


27 — Non–proportional marine, aviation and transport reinsurance










 


28 — Non–proportional property reinsurance










 


29 — Insurance with profit participation










 


30 — Index–linked and unit–linked insurance










 


31 — Other life insurance










 


32 — Annuities stemming from non–life insurance contracts and relating to health insurance obligations










 


33 — Annuities stemming from non–life insurance contracts and relating to insurance obligations other than health insurance obligations










 


34 — Life reinsurance










 


35 — Health insurance










 


36 — Health reinsurance




If a reinsurance arrangement covers more than one line of business, then select the most significant line of business from the list above.





S.36.04 — IGT — Cost Sharing, contingent liabilities, off balance sheet and other items


General comments:

This section relates to annual submission of information for individual entities.
The purpose of this template is to collect information on all other IGTs (significant, very significant and transactions required to be reported in all circumstances) which have not been captured in 36.01 to 36.03 templates within the group according to Article 213 (2) (d) of Directive 2009/138/EC. These include, but not limited to:






—


Internal cost sharing;










—


Contingent liabilities (other than derivatives);










—


Off balance sheet guarantees;










—


Any other transactions between related undertakings or natural persons in scope of the group supervision.




The insurance undertaking is expected to complete this template for all significant, very significant and transactions required to be reported in all circumstances for IGTs between the individual undertaking and the mixed–activity insurance holding company and its related undertakings.
This template shall include IGTs that were:






—


in–force at the start of the reporting period.










—


incepted during the reporting period and outstanding at the reporting date.










—


incepted and expired/matured during the reporting period.




Where similar transactions with a related entity may be excluded from IGT reporting when considered individually against the thresholds for significant and very significant, these transactions must nevertheless be individually reported where collectively they are at or above the corresponding threshold values for significant or very significant IGTs.
Each transaction shall be reported separately.
Any additions/top–ups to significant IGTs shall be reported as a separate IGT, even if the top–up in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking the addition to the loan should be recorded as a separate item with its issue date as the date of the top–up.
Where the transaction value is different for two transacting parties (e.g. a EUR 10 m transaction between A and B where A records EUR 10 m but B only receive EUR 9,5 m because of transactions costs, of say EUR 0,5 m has been expensed) the template should record the maximum amount as the transaction amount, in this case EUR 10 m.
Where there is a chain of related IGTs (say A invests in B and B invests in C), each link of the chain needs to be reported as a separate IGT.







 


ITEM


INSTRUCTIONS




C0010


ID of intragroup transaction


Unique internal identification code for each intragroup transaction. Must be consistent over time.




C0020


Investor/Buyer/Beneficiary name


Legal name of the entity that is purchasing/investing in the asset/investment or receiving the service/guarantee.




C0030


Identification code of the Investor/Buyer/Beneficiary


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the group: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the group, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0040


ID code type of code of the Investor/Buyer/Beneficiary


Identification of the code used in item ‘Identification code for the Investor/Buyer/Beneficiary’:






 


1 — LEI










 


2 — Specific code








C0050


Issuer/Seller/Provider name


Legal name of the entity that is selling/transferring the asset/investment or providing the service/guarantee.




C0060


Identification code of the Issuer/Seller/Provider


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the group: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the group, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0070


ID code type of code of the Issuer/Seller/Provider


Identification of the code used in item ‘Identification code for the Issuer/Seller/Provider’:






 


1 — LEI










 


2 — Specific code








C0080


Transaction type


Identify the type of transaction. The following close list shall be used:






 


1 — Contingent liabilities










 


2 — Off balance sheet items










 


3 — Internal cost sharing










 


4 — Others








C0090


Transaction Issue date


Identify the ISO 8601 (yyyy–mm–dd) code of the date when the transaction/issue takes effect.




C0100


Effective date of agreement/contract underlying transaction


Where applicable, Identify the ISO 8601 (yyyy–mm–dd) code of the date when the transaction or contract underlying the transactions takes effect if different from the transaction date. If same as the transaction date, the transaction date is to be reported.




C0110


Expiry date of agreement/contract underlying transaction


Where applicable, identify the ISO 8601 (yyyy–mm–dd) code of the date when the agreement/contract ceases. If the expiry date is perpetual use ‘9999–12–31’.




C0120


Currency of transaction


Identify the ISO 4217 alphabetic code of the currency in which the transaction took place.




C0130


Trigger event


Where applicable, brief description of event that would trigger the transaction/payment/liability/none e.g. event that would result in a contingent liability occurring.




C0140


Value of transaction/collateral/Guarantee


Value of the transaction, collateral pledged or contingent liability recognised on the Solvency II balance sheet.
All items shall be reported on Solvency II value. However where Solvency II value is not available (e.g. non–EEA operations under method 2 in equivalent regimes or banks and credit institutions) then the local or sectoral valuation rules should be used.




C0150


Maximum possible value of contingent liabilities


Maximum possible value, if possible, regardless of their probability (i.e. future cash flows required to settle the contingent liability over the lifetime of that contingent liability, discounted at the relevant risk–free interest rate term structure) of contingent liabilities included in Solvency II Balance Sheet.




C0160


Maximum possible value of contingent liabilities not included in Solvency II Balance Sheet


Enter the maximum amount of the contingent liability, for those not included in the Solvency II Balance Sheet, that could be due from the Provider.




C0170


Maximum value of letters of credit/guarantees


Sum of all possible cash flows if events triggering guarantees were all to happen in relation to guarantees provided by the ‘provider’ (cell C0050) to the ‘beneficiary’ (Cell C0020) to guarantee the payment of the liabilities due by the undertaking (includes letter of credit, undrawn committed borrowing facilities). This item shall not include amounts already reported under C0150 and C0160.




C0180


Value of guaranteed assets


Value of the guaranteed asset for which the guarantees are received.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.









ANNEX III

Instructions regarding reporting templates for groups

This Annex contains additional instructions in relation to the templates included in Annex I of this Regulation. The first column of the tables identifies the items to be reported by identifying the columns and rows as showed in the template in Annex I.
Templates which shall be filled in in accordance with the instructions of the different sections of this Annex are referred to as ‘this template’ throughout the text of the Annex.

S.01.01 — Content of the submission


General comments:

This section relates to opening, quarterly and annual submission of information for groups, ring fenced funds, matching portfolios and remaining part at group level.
When a special justification is needed the explanation is not to be submitted within the reporting template but shall be part of the dialogue with the national competent authorities.







 



ITEM




INSTRUCTIONS





Z0010


Ring–fenced fund/matching portfolio/remaining part


Identifies whether the reported figures are with regard to a ring–fenced fund (‘RFF’), matching adjustment portfolio (‘MAP’) or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0020


Fund/Portfolio number


When item Z0010 = 1, identification number for a ring–fenced fund or matching portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0010 = 2, then report ‘0’




C0010/R0010


S.01.02 — Basic Information — General


This template shall always be reported. The only option possible is:
1 — Reported




C0010/R0020


S.01.03 — Basic Information — RFF and matching adjustment portfolios


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no RFF or MAP










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0030


S.02.01 — Balance sheet


One of the options in the following closed list shall be used:






 


1 — Reported










 


6 — Exempted under Article 254(2)










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0040


S.02.02 — Assets and liabilities by currency


One of the options in the following closed list shall be used:






 


1 — Reported










 


3 — Not due in accordance with instructions of the template










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0060


S.03.01. — Off–balance sheet items — general


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no off–balance sheet items










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0070


S.03.02 — Off–balance sheet items — List of unlimited guarantees received by the group


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no unlimited guarantees received










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0080


S.03.03 — Off–balance sheet items — List of unlimited guarantees provided by the group


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no unlimited guarantees provided










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0110


S.05.01 — Premiums, claims and expenses by line of business


One of the options in the following closed list shall be used:






 


1 — Reported










 


6 — Exempted under Article 254(2)










 


0 — Not reported other reason (in this case special justification is needed








C0010/R0120


S.05.02 — Premiums, claims and expenses by country


One of the options in the following closed list shall be used:






 


1 — Reported










 


3 — Not due in accordance with instructions of the template










 


0 — Not reported other reason (in this case special justification is needed








C0010/R0130


S.06.01 — Summary of Assets


One of the options in the following closed list shall be used:






 


1 — Reported










 


4 — Not due as S.06.02 reported quarterly










 


5 — Not due as S.06.02 reported annually










 


0 — Not reported other reason (in this case special justification is needed








C0010/R0140


S.06.02 — List of assets


One of the options in the following closed list shall be used:






 


1 — Reported










 


6 — Exempted under Article 254(2)










 


7 — Not due as no material changes since quarterly submission










 


0 — Not reported other reason (in this case special justification is needed








C0010/R0150


S.06.03 — Collective investment undertakings — look–through approach


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no Collective investment undertakings










 


6 — Exempted under Article 254(2)










 


7 — Not due as no material changes since quarterly submission










 


0 — Not reported other reason (in this case special justification is needed








C0010/R0160


S.07.01 — Structured products


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no structured products










 


6 — Exempted under Article 254(2)










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0170


S.08.01 — Open derivatives


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no derivative transactions










 


6 — Exempted under Article 254(2)










 


7 — Not due as no material changes since quarterly submission










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0180


S.08.02 — Derivatives Transactions


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no derivative transactions










 


6 — Exempted under Article 254(2)










 


7 — Not due as no material changes since quarterly submission










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0190


S.09.01 — Income/gains and losses in the period


One of the options in the following closed list shall be used:






 


1 — Reported










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0200


S.10.01 — Securities lending and repos


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no Securities lending and repos










 


6 — Exempted under Article 254(2)










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0210


S.11.01 — Assets held as collateral


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no Assets held as collateral










 


6 — Exempted under Article 254(2)










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0260


S.15.01 — Description of the guarantees of variable annuities


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no variable annuities










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0270


S.15.02 — Hedging of guarantees of variable annuities


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no variable annuities










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0370


S.22.01 — Impact of long term guarantees measures and transitionals


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no long term guarantees (‘LTG’) or transitional measures are applied










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0410


S.23.01 — Own funds


One of the options in the following closed list shall be used:






 


1 — Reported










 


6 — Exempted under Article 254(2)










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0420


S.23.02 — Detailed information by tiers on own funds


One of the options in the following closed list shall be used:






 


1 — Reported










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0430


S.23.03 — Annual movements on own funds


One of the options in the following closed list shall be used:






 


1 — Reported










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0440


S.23.04 — List of items on own funds


One of the options in the following closed list shall be used:






 


1 — Reported










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0460


S.25.01 — Solvency Capital Requirement — for groups on Standard Formula


One of the options in the following closed list shall be used:






 


1 — Reported as standard formula (‘SF’) is used










 


2 — Reported due to Article 112 request










 


8 — Not reported as use of partial internal model (‘PIM’)










 


9 — Not reported as use of full internal model (‘IM’)










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0470


S.25.02 — Solvency Capital Requirement — for groups using the standard formula and partial internal model


One of the options in the following closed list shall be used:






 


1 — Reported










 


9 — Not reported as use of full internal model










 


10 — Not reported as use of standard formula










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0480


S.25.03 — Solvency Capital Requirement — for groups on Full Internal Models


One of the options in the following closed list shall be used:






 


1 — Reported










 


8 — Not reported as use of partial internal model










 


10 — Not reported as use of standard formula










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0500


S.26.01 — Solvency Capital Requirement — Market risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0510


S.26.02 — Solvency Capital Requirement — Counterparty default risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0520


S.26.03 — Solvency Capital Requirement — Life underwriting risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0530


S.26.04 — Solvency Capital Requirement — Health underwriting risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0540


S.26.05 — Solvency Capital Requirement — Non–Life underwriting risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0550


S.26.06 — Solvency Capital Requirement — Operational risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0560


S.26.07 — Solvency Capital Requirement — Simplifications


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no simplified calculations used










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0570


S.27.01 — Solvency Capital Requirement — Non–Life and Health catastrophe risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0680


S.31.01 — Share of reinsurers (including Finite Reinsurance and SPV's)


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no reinsurance










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0690


S.31.02 — Special Purpose Vehicles


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no Special Purpose Insurance Vehicles (‘SPV’)










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0700


S.32.01 — Undertakings in the scope of the group


One of the options in the following closed list shall be used:






 


1 — Reported










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0710


S.33.01 — Insurance and Reinsurance individual requirements


One of the options in the following closed list shall be used:






 


1 — Reported










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0720


S.34.01 — Other regulated and non-regulated financial undertakings including insurance holding companies and mixed financial holding company individual requirements


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no non–(re)insurance business in the scope of the group










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0730


S.35.01 — Contribution to group Technical Provisions


One of the options in the following closed list shall be used:






 


1 — Reported










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0740


S.36.01 — IGT — Equity–type transactions, debt and asset transfer


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no Intragroup transaction (‘IGT’) on Equity–type transactions, debt and asset transfer










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0750


S.36.02 — IGT — Derivatives


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no IGT on Derivatives










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0760


S.36.03 — IGT — Internal reinsurance


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no IGT on Internal reinsurance










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0770


S.36.04 — IGT — Cost Sharing, contingent liabilities, off BS and other items


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no IGT on Cost Sharing, contingent liabilities, off BS and other items










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0780


S.37.01 — Risk concentration


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not due in accordance with threshold decided by group supervisor










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0790


SR.02.01 — Balance Sheet


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no RFF/MAP










 


13 — Not reported as method 2 is used exclusively










 


14 — Not reported as refers to MAP fund










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0840


SR.25.01 — Solvency Capital Requirement — Only SF


One of the options in the following closed list shall be used:






 


1 — Reported as standard formula is used










 


2 — Reported due to Article 112 request










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0850


SR.25.02 — Solvency Capital Requirement — SF and PIM


One of the options in the following closed list shall be used:






 


1 — Reported










 


9 — Not reported as use of full internal model










 


10 — Not reported as use of standard formula










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0860


SR.25.03 — Solvency Capital Requirement — IM


One of the options in the following closed list shall be used:






 


1 — Reported










 


8 — Not reported as use of partial internal model










 


10 — Not reported as use of standard formula










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0870


SR.26.01 — Solvency Capital Requirement — Market risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0880


SR.26.02 — Solvency Capital Requirement — Counterparty default risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0890


SR.26.03 — Solvency Capital Requirement — Life underwriting risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0900


SR.26.04 — Solvency Capital Requirement — Health underwriting risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0910


SR.26.05 — Solvency Capital Requirement — Non–Life underwriting risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0920


SR.26.06 — Solvency Capital Requirement — Operational risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0930


SR.26.07 — Solvency Capital Requirement — Simplifications


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Not reported as no simplified calculations used










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)








C0010/R0940


SR.27.01 — Solvency Capital Requirement — Non–Life Catastrophe risk


One of the options in the following closed list shall be used:






 


1 — Reported










 


2 — Risk not existent










 


8 — Not reported as use of partial internal model










 


9 — Not reported as use of full internal model










 


11 — Not reported as reported at RFF/MAP level










 


13 — Not reported as method 2 is used exclusively










 


0 — Not reported other reason (in this case special justification is needed)









S.01.02 — Basic information


General comments:

This section relates to opening, quarterly and annual submission of information for groups.







 



ITEM




INSTRUCTIONS





C0010/R0010


Participating undertaking name


Legal name of the participating insurance and reinsurance undertaking or insurance holding company or mixed financial holding company at the head of the insurance or reinsurance group. Needs to be consistent over different submissions.




C0010/R0020


Group identification code


Identification code of the participating undertaking, using the following priority:






—


Legal Entity Identifier (‘LEI’)










—


Identification code used in the local market, attributed by supervisory authority








C0010/R0030


Type of code of group


Type of ID Code used for the ‘Group Identification code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0010/R0050


Country of the group supervisor


Identify the ISO 3166–1 alpha–2 Code of the country of the group supervisor




C0010/R0060


Sub–group information


Identify if the information relates to a sub–group in accordance with Article 216 of Directive 2009/138/EC. One of the options in the following closed list shall be used:






 


1 — No sub–group information










 


2 — Sub–group information








C0010/R0070


Language of reporting


Identify the 2 letter code of ISO 639–1 code of the language used in the submission of information




C0010/R0080


Reporting submission date


Identify the ISO 8601 (yyyy–mm–dd) code of the date when the reporting to the supervisory authority is made




C0010/R0090


Reporting reference date


Identify the ISO 8601 (yyyy–mm–dd) code of the date identifying the last day of the reporting period




C0010/R0100


Regular/Ad–hoc submission


Identify if the submission of information relates to regular submission of information or ad–hoc. The following closed list of options shall be used:






 


1 — Regular reporting










 


2 — Ad–hoc reporting








C0010/R0110


Currency used for reporting


Identify the ISO 4217 alphabetic code of the currency of the monetary amounts used in each report




C0010/R0120


Accounting standards


Identification of the accounting standards used for reporting items in S.02.01, financial statements valuation. The following closed list of options shall be used:






 


1 — International Financial Reporting Standards (‘IFRS’)










 


2 — Local generally accepted accounting principles (‘GAAP’)








C0010/R0130


Method of Calculation of the group SCR


Identify the method used to calculate the group SCR. The following closed list of options shall be used:






 


1 — Standard formula










 


2 — Partial internal model










 


3 — Full internal model








C0010/R0140


Use of group specific parameters


Identify if the group is reporting figures using group specific parameters. The following closed list of options shall be used:






 


1 — Use of group specific parameters










 


2 — Don't use group specific parameters








C0010/R0150


Ring–Fenced Funds


Identify if the group is reporting activity by Ring Fenced Funds (RFF). The following closed list of options shall be used:






 


1 — Reporting activity by RFF










 


2 — Not reporting activity by RFF








C0010/R0160


Method of group solvency calculation


Identify the group solvency calculation method. The following closed list of options shall be used:






 


1 — Method 1 is used exclusively










 


2 — Method 2 is used exclusively










 


3 — A combination of method 1 and method 2 is used








C0010/R0170


Matching adjustment


Identify if the group is reporting figures using the matching adjustment (‘MA’). The following closed list of options shall be used:






 


1 — Use of matching adjustment










 


2 — No use of matching adjustment








C0010/R0180


Volatility adjustment


Identify if the group is reporting figures using the volatility adjustments. The following closed list of options shall be used:






 


1– Use of volatility adjustment










 


2 — No use of volatility adjustment








C0010/R0190


Transitional measure on the risk–free interest rate


Identify if the group is reporting figures using the transitional adjustment to the relevant risk-free interest rate term structure. The following closed list of options shall be used:






 


1 — Use of transitional measure on the risk–free interest rate










 


2 — No use of transitional measure on the risk–free interest rate








C0010/R0200


Transitional measure on technical provisions


Identify if the group is reporting figures using the transitional deduction to technical provisions. The following closed list of options shall be used:






 


1 — Use of transitional measure on the technical provisions










 


2 — No use of transitional measure on the technical provisions








C0010/R0210


Initial submission or re–submission


Identify if it is an initial submission of information or a re–submission of information in relation to a reporting reference date already reported. The following closed list of options shall be used:






 


1 — Initial submission










 


2 — Re–submission









S.01.03 — Basic information — RFF and matching adjustment portfolios


General comments:

This section relates to opening and annual submission of information for groups.
All ring–fenced funds and matching portfolios sholud be identified regardless if they are material for the purposes of submission of information.
In the first table all ring–fenced funds and matching adjustments portfolios shall be reported. In case a ring–fenced fund has a matching portfolio not covering the full RFF three funds have to be identified, one for the RFF, other for the MAP inside the RFF and other for the remaining part of the fund (vice–versa for the situations where a MAP has a RFF).
In the second table the relations between the funds as explained in previous paragraph are explained. Only the funds with such relations shall be reported in the second table.
For group reporting the following specific requirements shall be met:






a)


This information is applicable when method 1 as defined in Article 230 of Solvency II Directive is used, either exclusively or in combination with method 2 as defined in Article 233 of Solvency II Directive;










b)


When combination method is being used, this information is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Solvency II Directive, and;










c)


This information does not apply to groups when method 2 as defined in Article 233 of Solvency II Directive is being used exclusively.











 



ITEM




INSTRUCTIONS






List of all RFF/MAP (overlaps allowed)






C0010


Legal name of the undertaking


Legal name of the undertaking within the scope of group supervision that holds the RFF/MAP




C0020


Identification code of the undertaking


Identification code of the undertaking, using the following priority:






—


Legal Entity Identifier (LEI)










—


Specific code




When the undertaking uses the option ‘Specific code’ the following shall be considered:






—


For European Economic Area (re) insurance undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's supervisory authority










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code provided will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, it should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Type of code of the ID of the undertaking


Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0040


Fund/Portfolio Number


Number which is attributed by the undertaking, corresponding to the unique number assigned to each ring fenced fund and matching portfolio. This number has to be consistent over time and shall be used to identify the ring fenced funds and the matching portfolio number in other templates.




C0050


Name of ring–fenced fund/Matching adjustment portfolio


Indicate the name of the ring fenced fund and matching adjustment portfolio.
When possible (if linked to a commercial product) the commercial name shall be used. If not possible, e.g. if the fund is linked to several commercial products, a different name shall be used.
The name shall be unique and be kept consistent over time.




C0060


RFF/MAP/Remaining part of a fund


Indicate if it is a ring fenced fund or a matching portfolio. In the cases where other funds are included within one fund this cell shall identify the type of each fund or sub–fund. One of the options in the following closed list shall be used:






 


1 — Ring–fenced fund










 


2 — Matching portfolio










 


3 — Remaining part of a fund








C0070


RFF/MAP with sub RFF/MAP


Identify if the fund identified has other funds embedded. One of the options in the following closed list shall be used:






 


1 — Fund with other funds embedded










 


2 — Not a fund with other funds embedded




Only the ‘mother’ fund shall be identified with option 1.




C0080


Material


Indicate if the ring–fenced fund or a matching portfolio is material for the purposes of detailed submission of information. One of the options in the following closed list shall be used:






 


1 — Material










 


2 — Not material




In case of fund with other funds embedded, this item is to be reported only for the ‘mother’ fund.




C0090


Article 304


Indicate whether the RFF is under Article 304 of Solvency II Directive. One of the following option shall be used:






 


1 — RFF under Article 304 — with the option for the equity risk sub–module










 


2 — RFF under Article 304 — without the option for the equity risk sub–module










 


3 — RFF not under Article 304









List of RFF/MAP with sub RFF/MAP






C0100


Number of RFF/MAP with sub RFF/MAP


For the funds with other funds embedded (option 1 reported in item C0070) identify the number as defined for item C0040.
The fund shall be repeated for as many rows as needed to report the funds embedded.




C0110


Number of sub RFF/MAP


Identify the number of the funds embedded in other funds as defined for item C0040.




C0120


Sub RFF/MAP


Identify if the nature of the fund embedded in other funds. One of the options in the following closed list shall be used:






 


1 — Ring–fenced fund










 


2 — Matching portfolio









S.02.01 — Balance sheet


General comments:

This section relates to opening, quarterly and annual submission of information for groups, ring fenced–funds and remaining part.
This template is relevant when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method). Holdings in related undertakings that are not consolidated row by row in accordance with Article 335, paragraph 1, (a), (b) or (c) of the Delegated Regulation (EU) 2015/35, including the holdings in related undertakings included with method 2 when combination of methods is used, shall be included in the item ‘Holdings in related undertakings, including participations’.
Template SR.02.01 is only applicable in relation to RFF/MAP from undertakings consolidated according to Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35, when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method).
The ‘Solvency II value’ column (C0010) shall be completed using the valuation principles set out in the Directive2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency 2 Technical Standards and Guidelines.
With regards to the ‘Statutory accounts value’ column (C0020), recognition and valuation methods are the ones used by groups in their statutory accounts in accordance with the local GAAP or IFRS if accepted as local GAAP. This column is by default mandatory. In the specific cases where the group does not produce official financial statements according to local GAAP or IFRS the specific situation should be discussed with the group supervisor. In template SR.02.01 this column is only applicable if the development of financial statements by RFF is required by national law.
The default instruction is that each item shall be reported in the ‘Statutory accounts value’ column, separately.
However, in the ‘Statutory accounts value’ column the dotted rows were introduced in order to enable the reporting of aggregated figures if the split figures are not available.







 



ITEM




INSTRUCTIONS






Assets






Z0020


Ring–fenced fund or remaining part


Identifies whether the reported figures are with regard to a RFF or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF










 


2 — Remaining part








Z0030


Fund number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the group and must be consistent over time and with the fund/portfolio number reported in other templates
When item Z0020 = 2, then report ‘0’




C0020/R0010


Goodwill


Intangible asset that arises as the result of a business combination and that represents the economic value of assets that cannot be individually identified or separately recognised in a business combination.




C0020/R0020


Deferred acquisition costs


Acquisition costs relating to contracts in force at the balance sheet date which are carried forward from one reporting period to subsequent reporting periods, relating to the unexpired periods of risks. In relation to life business, acquisition costs are deferred when it is probable that they will be recovered.




C0010– C0020/R0030


Intangible assets


Intangible assets other than goodwill. An identifiable non–monetary asset without physical substance.




C0010– C0020/R0040


Deferred tax assets


Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:






(a)


deductible temporary differences;










(b)


the carry forward of unused tax losses; and/or










(c)


the carry forward of unused tax credits.








C0010– C0020/R0050


Pension benefit surplus


This is the total of net surplus related to employees' pension scheme.




C0010– C0020/R0060


Property, plant & equipment held for own use


Tangible assets which are intended for permanent use and property held by the group for own use. It includes also property for own use under construction.




C0010– C0020/R0070


Investments (other than assets held for index–linked and unit–linked contracts)


This is the total amount of investments, excluding assets held for index–linked and unit–linked contracts.




C0010– C0020/R0080


Property (other than for own use)


Amount of the property, other than for own use. It includes also property under construction other than for own use.




C0010– C0020/R0090


Holdings in related undertakings, including participations


Participations as defined in Article 13(20) and holdings in related undertakings in Article 212(1)(b) of Directive 2009/138/EC.
When part of the assets regarding participation and related undertakings refer to unit and index linked contracts, these parts shall be reported in ‘Assets held for index–linked and unit–linked contracts’ in C0010–C0020/R0220.
Holdings in related undertakings, including participations at group level will include:






—


holdings in related but not subsidiary insurance or reinsurance undertakings, insurance holding companies or mixed financial holding companies as described in Article 335, paragraph 1, (d) of Delegated Regulation (EU) 2015/35










—


holdings in related undertakings in other financial sectors as described in Article 335, paragraph 1, (e) of Delegated Regulation (EU) 2015/35










—


other related undertakings as described in Article 335, paragraph 1, (f) of Delegated Regulation (EU) 2015/35










—


insurance or reinsurance undertakings, insurance holding companies or mixed financial holding companies included with the deduction and aggregation method (when combination of methods is used)








C0010– C0020/R0100


Equities


This is the total amount of equities, listed and unlisted.
With regard to ‘statutory accounts values’ column (C0020), where– the split between listed and unlisted is not available, this item shall reflect the sum.




C0010– C0020/R0110


Equities — listed


Shares representing corporations' capital, e.g. representing ownership in a corporation, negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC.
It shall exclude holdings in related undertakings, including participations.
With regard to ‘statutory accounts values’ column (C0020), where the split between listed and unlisted is not available, this item shall not be reported.




C0010– C0020/R0120


Equities — unlisted


Shares representing corporations' capital, e.g. representing ownership in a corporation, not negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC.
It shall exclude holdings in related undertakings, including participations.
With regard to ‘statutory accounts values’ column (C0020), where the split between listed and unlisted is not available, this item shall not be reported.




C0010– C0020/R0130


Bonds


This is the total amount of government bonds, corporate bonds, structured notes and collateralised securities.
With regard to ‘Statutory accounts values’ column (C0020) — where the split of bonds is not available, this item shall reflect the sum.




C0010– C0020/R0140


Government Bonds


Bonds issued by public authorities, whether by central governments, supra–national government institutions, regional governments or local authorities and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States' central government and central banks denominated and funded in the domestic currency of that central government and the central bank, multilateral development banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or international organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee meets the requirements set out in Article 215 of Delegated Regulation (EU) 2015/35.
With regard to ‘statutory accounts values’ column (C0020), where the split between bonds, structured products and collateralised securities is not available, this item shall not be reported.




C0010– C0020/R0150


Corporate Bonds


Bonds issued by corporations
With regard to ‘statutory accounts values’ column (C0020), where– the split between bonds, structured products and collateralized securities is not available, this item shall not be reported.




C0010– C0020/R0160


Structured notes


Hybrid securities, combining a fixed income (return in a form of fixed payments) instrument with a series of derivative components. Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have embedded any categories of derivatives, including Credit Default Swaps (‘CDS’), Constant Maturity Swaps (‘CMS’), Credit Default Options (‘CDOp’). Assets under this category are not subject to unbundling.
With regard to ‘statutory accounts values’ column (C0020), where– the split between bonds, structured products and collateralised securities is not available, this item shall not be reported.




C0010– C0020/R0170


Collateralised securities


Securities whose value and payments are derived from a portfolio of underlying assets. Includes Asset Backed Securities (‘ABS’), Mortgage Backed securities (‘MBS’), Commercial Mortgage Backed securities (‘CMBS’), Collateralised Debt Obligations (‘CDO’), Collateralised Loan Obligations (‘CLO’), Collateralised Mortgage Obligations (‘CMO’).
With regard to ‘statutory accounts values’ column (C0020), where– the split between bonds, structured products and collateralised securities is not available, this item shall not be reported.




C0010– C0020/R0180


Collective Investment undertakings


‘Collective investment undertaking’ means an undertaking for collective investment in transferable securities (‘UCITS’) as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council or an alternative investment fund (AIF) as defined in Article 4(1)(a) of Directive 2011/61/EU of the European Parliament and of the Council.




C0010– C0020/R0190


Derivatives


A financial instrument or other contract with all three of the following characteristics:






(a)


Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange (‘FX’) rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’).










(b)


It requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors.










(c)


It is settled at a future date.




Solvency II value, only if positive, of the derivative as of the reporting date is reported here (in case of negative value, see R0790).




C0010– C0020/R0200


Deposits other than cash equivalents


Deposits other than cash equivalents that cannot be used to make payments until before a specific maturity date and that are not exchangeable for currency or transferable deposits without any kind of significant restriction or penalty.




C0010– C0020/R0210


Other investments


Other investments not covered already within investments reported above.




C0010–C0020/R0220


Assets held for index–linked and unit–linked contracts


Assets held for index–linked and unit–linked contracts (classified in line of business 31 as defined in Annex I of Delegated Regulation (EU) 2015/35).




C0010– C0020/R0230


Loans and mortgages


This is the total amount of loans and mortgages, i.e. financial assets created when group lend funds, either with or without collateral, including cash pools.
With regard to ‘Statutory accounts values’ column (C0020) — where the split of the split of loans & mortgages is not available, this item shall reflect the sum.




C0010– C0020/R0240


Loans on policies


Loans made to policyholders, collateralised on policies (underlying technical provisions).
With regard to ‘statutory accounts values’ column (C0020), where– the split between loans on policies, loans on mortgages to individuals and other loans and mortgages is not available, this item shall not be reported.




C0010– C0020/R0250


Loans and mortgages to individuals


Financial assets created when creditors lend funds to debtors — individuals, with collateral or not, including cash pools.
With regard to ‘statutory accounts values’ column (C0020), where– the split between loans on policies, loans on mortgages to individuals and other loans and mortgages is not available, this item shall not be reported.




C0010– C0020/R0260


Other loans and mortgages


Financial assets created when creditors lend funds to debtors — others, not classifiable in item R0240 or R0250, with collateral or not, including cash pools.
With regard to ‘statutory accounts values’ column (C0020), where– the split between loans on policies, loans on mortgages to individuals and other loans and mortgages is not available, this item shall not be reported.




C0010– C0020/R0270


Reinsurance recoverables from:


This is the total amount of reinsurance recoverables. It corresponds to the amount of reinsurer share of technical provisions, including finite reinsurance (‘Finite Re’) and SPV.




C0010– C0020/R0280


Non–life and health similar to non–life


Reinsurance recoverables in respect of technical provisions for non–life and health similar to non–life.
With regard to ‘statutory accounts values’ column (C0020), where the split between non–life excluding health and health similar to non–life is not available this item shall reflect the sum.




C0010– C0020/R0290


Non–life excluding health


Reinsurance recoverables in respect of technical provisions for non–life business, excluding technical provisions for health– similar to non –life.




C0010– C0020/R0300


Health similar to non–life


Reinsurance recoverables in respect of technical provisions for health similar to non — life.




C0010– C0020/R0310


Life and health similar to life, excluding health and index–linked and unit–linked


Reinsurance recoverable in respect of technical provisions for life and health similar to life, excluding health and index–linked and unit–linked.
With regard to ‘statutory accounts values’ column (C0020), where– the split between life excluding health and index–linked and unit–linked and health similar to life is not available, this item shall reflect the sum.




C0010– C0020/R0320


Health similar to life


Reinsurance recoverables in respect of technical provisions for health–similar to life.




C0010– C0020/R0330


Life excluding health and index–linked and unit–linked


Reinsurance recoverables in respect of technical provisions for life business, excluding technical provisions health–similar to life techniques and technical provisions for index–linked and unit–linked.




C0010– C0020/R0340


Life index–linked and unit–linked


Reinsurance recoverables in respect of technical provisions for life index–linked and unit–linked business.




C0010– C0020/R0350


Deposits to cedants


Deposits relating to reinsurance accepted.




C0010– C0020/R0360


Insurance and intermediaries receivables


Amounts past–due for payment by policyholders, insurers, and other linked to insurance business, that are not included in cash–in flows of technical provisions.
It shall include receivables from reinsurance accepted.




C0010– C0020/R0370


Reinsurance receivables


Amounts past–due by reinsurers and linked to reinsurance business that are not included in reinsurance recoverables.
It might include: the amounts past due from receivables from reinsurers that relate to settled claims of policyholders or beneficiaries; receivables from reinsurers in relation to other than insurance events or settled insurance claims, for example commissions.




C0010– C0020/R0380


Receivables (trade, not insurance)


Includes amounts receivables from employees or various business partners (not insurance–related), including public entities.




C0010– C0020/R0390


Own shares (held directly)


This is the total amount of own shares held directly by the group.




C0010– C0020/R0400


Amounts due in respect of own fund items or initial fund called up but not yet paid in


Value of the amount due in respect of own fund items or initial fund called up but not yet paid in.




C0010– C0020/R0410


Cash and cash equivalents


Notes and coin in circulation that are commonly used to make payments, and deposits exchangeable for currency on demand at par and which are directly usable for making payments by cheque, draft, giro order, direct debit/credit, or other direct payment facility, without penalty or restriction.
Bank accounts shall not be netted off, thus only positive accounts shall be recognised in this item and bank overdrafts shown within liabilities unless where both legal right of offset and demonstrable intention to settle net exist.




C0010– C0020/R0420


Any other assets, not elsewhere shown


This is the amount of any other assets not elsewhere already included within balance Sheet items.




C0010–C0020/R0500


Total assets


This is the overall total amount of all assets.





Liabilities






C0010–C0020/R0510


Technical provisions — non–life


Sum of the technical provisions non–life.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.
With regard to ‘statutory accounts values’ column (C0020), where the split of technical provisions for non –life between non — life (excluding health) and health (similar to non — life) is not possible, this item shall reflect the sum.




C0010– C0020/R0520


Technical provisions — non–life (excluding health)


This is the total amount of technical provisions for non — life business (excluding health).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0530


Technical provisions — non–life (excluding health) — technical provisions calculated as a whole


This is the total amount of technical provisions calculated as whole (replicable/hedgeable portfolio) for non — life business (excluding health).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0540


Technical provisions — non–life (excluding health) — Best estimate


This is the total amount of best estimate of technical provisions for non — life business (excluding health).
Best estimate shall be reported gross of reinsurance.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0550


Technical provisions — non–life (excluding health) — Risk margin


This is the total amount of risk margin of technical provisions for non — life business (excluding health).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010– C0020/R0560


Technical provisions — health (similar to non–life)


This is the total amount of technical provisions for health (similar to non — life).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0570


Technical provisions — health (similar to non — life) — technical provisions calculated as a whole


This is the total amount of technical provisions calculated as a whole (replicable / hedgeable portfolio) for health (similar to non–life).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0580


Technical provisions — health(similar to non –life) — Best estimate


This is the total amount of best estimate of technical provisions for health business (similar to non — life).
Best estimate shall be reported gross of reinsurance.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0590


Technical provisions — health (similar to non — life) — Risk margin


This is the total amount of risk margin of technical provisions for health business (similar to non — life).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010–C0020/R0600


Technical provisions — life (excluding index–linked and unit–linked)


Sum of the technical provisions life (excluding index–linked and unit–linked).
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.
With regard to ‘statutory accounts values’ column (C0020), where the split of technical provisions life (excluding index — linked and unit — linked) between health (similar to life) and life (excluding health, index– linked and unit — linked) is not possible, this item shall reflect the sum.




C0010– C0020/R0610


Technical provisions — health (similar to life)


This is the total amount of technical provisions for health (similar to life) business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0620


Technical provisions — health (similar to life) — technical provisions calculated as a whole


This is the total amount of technical provisions calculated as a whole (replicable / hedgeable portfolio) for health (similar to life) business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0630


Technical provisions — health (similar to life) — Best estimate


This is the total amount of best estimate of technical provisions for health (similar to life) business.
Best estimate shall be reported gross of reinsurance.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0640


Technical provisions — health (similar to life) — Risk margin


This is the total amount of risk margin of technical provisions for health (similar to life) business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010– C0020/R0650


Technical provisions — life (excl. health and index–linked and unit–linked)


This is the total amount of technical provisions for life (excluding health and index — linked and unit — linked) business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0660


Technical provisions — life (excl. health and index–linked and unit–linked) — technical provisions calculated as a whole


This is the total amount of technical provisions calculated as a whole (replicable / hedgeable portfolio) for life (excluding health and index — linked and unit — linked) business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0670


Technical provisions — life (excl. health and index–linked and unit–linked) — Best estimate


This is the total amount of best estimate of technical provisions for life (excluding health and index — linked and unit — linked) business.
Best estimate shall be reported gross of reinsurance.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0680


Technical provisions — life (excl. health and index–linked and unit–linked) — Risk margin


This is the total amount of risk margin of technical provisions for life (excluding health and index — linked and unit — linked) business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010– C0020/R0690


Technical provisions — index–linked and unit–linked


This is the total amount of technical provisions for index — linked and unit — linked business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0700


Technical provisions — index–linked and unit–linked — technical provisions calculated as a whole


This is the total amount of technical provisions calculated as a whole (replicable / hedgeable portfolio) for index — linked and unit — linked business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0710


Technical provisions — index–linked and unit–linked — Best estimate


This is the total amount of best estimate of technical provisions for index — linked and unit — linked business.
Best estimate shall be reported gross of reinsurance.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0010/R0720


Technical provisions — index–linked and unit–linked — Risk margin


This is the total amount of risk margin of technical provisions for index — linked and unit — linked business.
This amount shall include the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation.




C0020/R0730


Other technical provisions


Other technical provisions, as recognised by the group in their statutory accounts, in accordance with the local GAAP or IFRS.




C0010 /R0740


Contingent liabilities


A contingent liability is defined as:






a)


a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non–occurrence of one or more uncertain future events not wholly within the control of the entity; or










b)


a present obligation that arises from past events even if:






(i)


it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or










(ii)


the amount of the obligation cannot be measured with sufficient reliability.








The amount of contingent liabilities recognised in the balance sheet shall follow the criteria set in Article 11 of the Delegated Regulation (EU) 2015/35.




C0010– C0020/R0750


Provisions other than technical provisions


Liabilities of uncertain timing or amount, excluding the ones reported under ‘Pension benefit obligations’.
The provisions are recognised as liabilities (assuming that a reliable estimate can be made) when they represent obligations and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations.




C0010– C0020/R0760


Pension benefit obligations


This is the total net obligations related to employees' pension scheme.




C0010– C0020/R0770


Deposits from reinsurers


Amounts (e.g. cash) received from reinsurer or deducted by the reinsurer according to the reinsurance contract.




C0010– C0020/R0780


Deferred tax liabilities


Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.




C0010– C0020/R0790


Derivatives


A financial instrument or other contract with all three of the following characteristics:






(a)


Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’).










(b)


It requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors.










(c)


It is settled at a future date.




Only derivative liabilities shall be reported on this row (i.e. derivatives with negative values as of the reporting date.) Derivatives assets shall be reported under C0010– C0020/R0190.
Groups which do not value derivatives in their Local GAAP do not need to provide a statutory accounts value.




C0010– C0020/R0800


Debts owed to credit institutions


Debts, such as mortgage and loans, owed to credit institutions, excluding bonds held by credit institutions (it is not possible for the group to identify all the holders of the bonds that it issues) and subordinated liabilities. It This shall also include bank overdrafts.




C0010– C0020/R0810


Financial liabilities other than debts owed to credit institutions


Financial liabilities including bonds issued by the group (held by credit institutions or not), structured notes issued by the group itself and mortgage and loans due to other entities than credit institutions.
Subordinated liabilities shall not be included here.




C0010– C0020/R0820


Insurance and intermediaries payables


Amounts past–due to policyholders, insurers and other business linked to insurance, but that are not technical provisions.
Includes amounts past–due to (re)insurance intermediaries (e.g. commissions due to intermediaries but not yet paid by the group).
Excludes loans & mortgages due to other insurance companies, if they only relate to financing and are not linked to insurance business (such loans and mortgages shall be reported as financial liabilities).
It shall include payables from reinsurance accepted




C0010– C0020/R0830


Reinsurance payables


Amounts payable, past–due to reinsurers (in particular current accounts) other than deposits linked to reinsurance business, that are not included in reinsurance recoverables.
Includes payables to reinsurers that relate to ceded premiums.




C0010– C0020/R0840


Payables (trade, not insurance)


This is the total amount trade payables, including amounts due to employees, suppliers, etc. and not insurance–related, parallel to receivables (trade, not insurance) on asset side; includes public entities.




C0010– C0020/R0850


Subordinated liabilities


Subordinated liabilities are debts which rank after other specified debts when undertaking is liquidated. This is the total of subordinated liabilities classified as Basic Own Funds and those that are not included in Basic Own Funds.
With regard to ‘statutory accounts values’ column (C0020), where the split between subordinated liabilities not in basic own funds and subordinated liabilities in basic own funds is not available, this item shall reflect the sum.




C0010– C0020/R0860


Subordinated liabilities not in Basic Own Funds


Subordinated liabilities are debts which rank after other specified debts when undertaking is liquidated. Other debts may be even more deeply subordinated. Only subordinated liabilities that are not classified in Basic Own Funds shall be presented here.
With regard to ‘statutory accounts values’ column (C0020), where the split between subordinated liabilities not in basic own funds and subordinated liabilities in basic own funds is not available, this item shall not be reported.




C0010– C0020/R0870


Subordinated liabilities in Basic Own Funds


Subordinated liabilities classified in Basic Own Funds.
With regard to ‘statutory accounts values’ column (C0020), where– the split between subordinated liabilities not in basic own funds and subordinated liabilities in basic own funds is not available, this item shall not be reported.




C0010– C0020/R0880


Any other liabilities, not elsewhere shown


This is the total of any other liabilities, not elsewhere already included in other Balance Sheet items.




C0010– C0020/R0900


Total liabilities


This is the overall total amount of all liabilities




C0010/R1000


Excess of assets over liabilities


This is the total of group's excess of assets over liabilities, valued in accordance with Solvency II valuation basis. Value of the assets minus liabilities.




C0020/R1000


Excess of assets over liabilities
(statutory accounts value)


This is the total of excess of assets over liabilities of statutory accounts value column.





S.02.02 — Assets and liabilities by currency


General comment:

This section relates to annual submission of information for groups.
This template is to be filled in accordance to the Balance sheet (S.02.01). Valuation principles are laid down in Directive 2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency II Technical Standards and Guidelines.
This template is not required to be submitted if one single currency represents more than 90 % of assets and also of liabilities.
If submitted, information on the reporting currency shall always be reported regardless of the amount of assets and liabilities. Information reported by currency shall at least represent 90 % of the total assets and of the total liabilities. The remaining 10 % shall be aggregated. If a specific currency has to be reported for either assets or liabilities to comply with the 90 % rule then that currency shall be reported for both assets and liabilities.







 



ITEM




INSTRUCTIONS





C0010/R0010


Currencies


Identify the ISO 4217 alphabetic code of each currency to be reported.




C0020/R0020


Total value of all currencies — Investments (other than assets held for index–linked and unit–linked contracts)


Report the total value of the investments (other than assets held for index–linked and unit–linked contracts) for all currencies.
Investment in non–controlled participations (NCPs) at the group level will be included in the ‘Investments’ row in this template (R0020). The net asset value of NCPs shall be apportioned to the relevant currency column in accordance with the individual's local currency.




C0030/R0020


Value of the reporting currency — Investments (other than assets held for index–linked and unit–linked contracts)


Report the value of the investments (other than assets held for index–linked and unit–linked contracts) for the reporting currency.




C0040/R0020


Value of remaining other currencies — Investments (other than assets held for index–linked and unit–linked contracts)


Report the total value of investments (other than assets held for index–linked and unit–linked contracts) for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0020) and in the currencies reported by currency (C0050/R0020).




C0050/R0020


Value of material currencies — Investments (other than assets held for index–linked and unit–linked contracts)


Report the value of the investments (other than assets held for index–linked and unit–linked contracts) for each of the currencies required to be reported separately.




C0020/R0030


Total value of all currencies — Other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts)


Report the total value of other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts) for all currencies.




C0030/R0030


Value of the reporting currency — Other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts)


Report the value of the other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts) for the reporting currency.




C0040/R0030


Value of remaining other currencies — Other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts)


Report the total value the other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts) for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0030) and in the currencies reported by currency (C0050/R0030).




C0050/R0030


Value of material currencies — Other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts)


Report the value of the other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index–linked and unit–linked contracts) for each of the currencies required to be reported separately.




C0020/R0040


Total value of all currencies — Assets held for index–linked and unit–linked contracts


Report the total value of the assets held for index–linked and unit–linked contracts for all currencies.




C0030/R0040


Value of the reporting currency — Assets held for index–linked and unit–linked contracts


Report the value of the assets held for index–linked and unit–linked contracts for the reporting currency.




C0040/R0040


Value of remaining other currencies — Assets held for index–linked and unit–linked contracts


Report the total value of the assets held for index–linked and unit–linked contracts for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0040) and in the currencies reported by currency (C0050/R0040).




C0050/R0040


Value of material currencies — Assets held for index–linked and unit–linked contracts


Report the value of the assets held for index–linked and unit–linked contracts for all currencies required to be reported separately.




C0020/R0050


Total value of all currencies — Reinsurance recoverables


Report the total value of the reinsurance recoverables for all currencies.




C0030/R0050


Value of the reporting currency — Reinsurance recoverables


Report the value of the reinsurance recoverables for the reporting currency.




C0040/R0050


Value of remaining other currencies — Reinsurance recoverables


Report the total value of the reinsurance recoverables for remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0050) and in the currencies reported by currency (C0050/R0050).




C0050/R0050


Value of material currencies — Reinsurance recoverables


Report the value of the Reinsurance recoverables for each of the currencies required to be reported separately.




C0020/R0060


Total value of all currencies — Deposits to cedants, insurance and intermediaries receivables and reinsurance receivables


Report the total value of the deposits to cedants, insurance and intermediaries receivables and reinsurance receivables for all currencies.




C0030/R0060


Value of the reporting currency — Deposits to cedants, insurance and intermediaries receivables and reinsurance receivables


Report the value of the deposits to cedants, insurance and intermediaries receivables and reinsurance receivables for the reporting currency.




C0040/R0060


Value of remaining other currencies — Deposits to cedants, insurance and intermediaries receivables and reinsurance receivables


Report the value of the deposits to cedants, insurance and intermediaries receivables and reinsurance receivables for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0060) and in the currencies reported by currency (C0050/R0060).




C0050/R0060


Value of material currencies — Deposits to cedants, insurance and intermediaries receivables and reinsurance receivables


Report the value of the deposits to cedants, insurance and intermediaries receivables and reinsurance receivables for each of the currencies required to be reported separately.




C0020/R0070


Total value of all currencies — Any other assets


Report the total value of any other assets for all currencies.




C0030/R0070


Value of the solvency II reporting currency — Any other assets


Report the value of any other assets for the reporting currency.




C0040/R0070


Value of remaining other currencies — Any other assets


Report the total value of any other assets for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0070) and in the currencies reported by currency (C0050/R0070).




C0050/R0070


Value of material currencies — Any other assets


Report the value of any other assets for each of the currencies required to be reported separately.




C0020/R0100


Total value of all currencies — Total assets


Report the total value of the total assets for all currencies.




C0030/R0100


Value of the reporting currency — Total assets


Report the value of total assets for the reporting currency.




C0040/R0100


Value of remaining other currencies — Total assets


Report the value of total assets for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0100) and in the currencies reported by currency (C0050/R0100).




C0050/R0100


Value of material currencies — Total assets


Report the value of total assets for each of the currencies required to be reported separately.




C0020/R0110


Total value of all currencies — Technical provisions (excluding index–linked and unit–linked contracts)


Report the total value of the technical provisions (excl. index–linked and unit–linked contracts) for all currencies.




C0030/R0110


Value of the reporting currency — Technical provisions (excluding index–linked and unit–linked contracts)


Report the value of the technical provisions (excl. index–linked and unit–linked contracts) for the reporting currency




C0040/R0110


Value of remaining other currencies — Technical provisions (excluding index–linked and unit–linked contracts)


Report the total value of the technical provisions (excl. index–linked and unit–linked contracts) for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0110) and in the currencies reported by currency (C0050/R0110).




C0050/R0110


Value of material currencies — Technical provisions (excluding index–linked and unit–linked contracts)


Report the value of the Technical provisions (excl. index–linked and unit–linked contracts) for each of the currencies required to be reported separately.




C0020/R0120


Total value of all currencies — Technical provisions — index–linked and unit–linked contracts


Report the total value of the technical provisions — index–linked and unit–linked contracts for all currencies.




C0030/R0120


Value of the reporting currency — Technical provisions — index–linked and unit–linked contracts


Report the value of the technical provisions — index–linked and unit–linked contracts for the reporting currency.




C0040/R0120


Value of remaining other currencies — Technical provisions — index–linked and unit–linked contracts


Report the value of the technical provisions — index–linked and unit–linked contracts for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0120) and in the currencies reported by currency (C0050/R0120).




C0050/R0120


Value of material currencies — Technical provisions — index–linked and unit–linked contracts


Report the value of the technical provisions — index–linked and unit–linked contracts for each of the currencies required to be reported separately.




C0020/R0130


Total value of all currencies — Deposits from reinsurers and insurance, intermediaries and reinsurance payables


Report the total value of the deposits from reinsurers and insurance, intermediaries and reinsurance payables for all currencies.




C0030/R0130


Value of the reporting currency — Deposits from reinsurers and insurance, intermediaries and reinsurance payables


Report the value of the deposits from reinsurers and insurance, intermediaries and reinsurance payables for the reporting currency.




C0040/R0130


Value of remaining other currencies — Deposits from reinsurers and insurance, intermediaries and reinsurance payables


Report the value of the deposits from reinsurers and insurance, intermediaries and reinsurance payables for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0130) and in the currencies reported by currency (C0050/R0130).




C0050/R0130


Value of material currencies — Deposits from reinsurers and insurance, intermediaries and reinsurance payables


Report the value of the deposits from reinsurers and insurance, intermediaries and reinsurance payables for each of the currencies required to be reported separately.




C0020/R0140


Total value of all currencies — Derivatives


Report the total value of the derivatives for all currencies.




C0030/R0140


Value of the reporting currency — Derivatives


Report the value of the derivatives for the reporting currency.




C0040/R0140


Value of remaining other currencies — Derivatives


Report the total value of the derivatives for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0140) and in the currencies reported by currency (C0050/R0140).




C0050/R0140


Value of material currencies — Derivatives


Report the value of the derivatives for each of the currency required to be reported separately.




C0020/R0150


Total value of all currencies — Financial liabilities


Report the total value of the financial liabilities for all currencies.




C0030/R0150


Value of the reporting currency — Financial liabilities


Report the value of the financial liabilities for the reporting currency.




C0040/R0150


Value of remaining other currencies — Financial liabilities


Report the total value of the financial liabilities for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0150) and in the currencies reported by currency (C0050/R0150).




C0050/R0150


Value of material currencies — Financial liabilities


Report the value of the financial liabilities for each of the currencies required to be reported separately.




C0020/R0160


Total value of all currencies — Contingent liabilities


Report the total value of the Contingent liabilities for all currencies.




C0030/R0160


Value of the reporting currency — Contingent liabilities


Report the value of the contingent liabilities for the reporting currency.




C0040/R0160


Value of remaining other currencies — Contingent liabilities


Report the total value of the contingent liabilities for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0160) and in the currencies reported by currency (C0050/R0160).




C0050/R0160


Value of material currencies — Contingent liabilities


Report the value of the contingent liabilities for each of the currencies required to be reported separately




C0020/R0170


Total value of all currencies — Any other liabilities


Report the total value of any other liabilities for all currencies.




C0030/R0170


Value of the reporting currency — Any other liabilities


Report the value of any other liabilities for the reporting currency.




C0040/R0170


Value of remaining other currencies — Any other liabilities


Report the total value of any other liabilities for remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0170) and in the currencies reported by currency (C0050/R0170).




C0050/R0170


Value of material currencies — Any other liabilities


Report the value of any other liabilities for each of the currencies required to be reported separately.




C0020/R0200


Total value of all currencies — Total liabilities


Report the total value of the total liabilities for all currencies.




C0030/R0200


Value of the reporting currency — Total liabilities


Report the value of total liabilities for the reporting currency.




C0040/R0200


Value of remaining other currencies — Total liabilities


Report the total value of total liabilities for the remaining currencies that are not reported by currency.
This means that this cell excludes the amount reported in the reporting currency (C0030/R0200) and in the currencies reported by currency (C0050/R0200).




C0050/R0200


Value of material currencies — Total liabilities


Report the value of total liabilities for each of the currency required to be reported separately.





S.03.01 — Off–balance sheet items — General


General comments:

This section relates to annual submission of information for groups.
This template shall include the information referring to off–balance sheet items and the maximum and solvency II value of contingent liabilities in Solvency II balance sheet also. As regards the Solvency II value, the instructions define the items from a recognition perspective. Valuation principles are laid down in Directive 2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency II Technical Standards and Guidelines.
Guarantee require the issuer to make specified payments to reimburse the holder for a loss it incurs if a specified debtor fails to make payment when due under the original or modified terms of a debt instrument. These guarantees can have various legal forms, such as financial guarantees, letters of credit, credit default contracts. These items shall not include guarantees stemming from insurance contracts, which are recognised in technical provisions.
A contingent liability is defined as:






a)


a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non–occurrence of one or more uncertain future events not wholly within the control of the entity; or










c)


a present obligation that arises from past events even if:






iii.


it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or










iv.


the amount of the obligation cannot be measured with sufficient reliability.








Collateral is an asset with a monetary value or a commitment that secure the lender against the defaults of the borrower.
The guarantees listed in this template are not reported in S.03.02 and S.03.03. This means that only limited guarantees are to be reported in this template.
At group level, the template is applicable for all entities within the scope of group supervision — including other financial sectors and non–controlled participations — for method 1 (Accounting consolidation–based method), method 2 (Deduction and aggregation method) and a combination of methods 1 and 2.
For non–controlled participations guarantees provided and guarantees received are included on a proportional basis when method 1 is applied. When method 2 is applied these guarantees are reported with the total amount.







 



ITEM




INSTRUCTIONS





C0010/R0010


Maximum value — Guarantees provided by the group, including letters of credit


Sum of all possible cash out–flows related to guarantees if events triggering guarantees were all to happen in relation to guarantees provided by the group to another party. It includes cash–flows related to letter of credit.
In case any guarantee is also identified as contingent liability under R0310, the maximum amount shall also be included in this row.
Internal guarantees within the scope of group supervision are not reported in this template.




C0010/R0030


Maximum value — Guarantees received by the group, including letters of credit


Sum of all possible cash in–flows related to guarantees if events triggering guarantees were all to happen in relation to guarantees received by the group from another party to guarantee the payment of the liabilities due by the group (includes letter of credit, undrawn committed borrowing facilities).
Internal guarantees within the scope of group supervision are not reported in this template.




C0020/R0100


Value of guarantee / collateral / contingent liabilities — Collateral held for loans made or bonds purchased


Solvency II value of the collaterals held for loans made or bonds purchased.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0020/R0110


Value of guarantee / collateral / contingent liabilities — Collateral held for derivatives


Solvency II value of the collaterals held for derivatives.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0020/R0120


Value of guarantee / collateral / contingent liabilities — Assets pledged by reinsurers for ceded technical provisions


Solvency II value of the assets pledged by reinsurers for ceded technical provisions.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0020/R0130


Value of guarantee / collateral / contingent liabilities — Other collateral held


Solvency II value of other collaterals held.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0020/R0200


Value of guarantee / collateral / contingent liabilities — Total collateral held


Total Solvency II value of the collaterals held.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0030/R0100


Value of assets for which collateral is held — Collateral held for loans made or bonds purchased


Solvency II value of the assets for which the collateral for loans made or bonds purchased is held.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0030/R0110


Value of assets for which collateral is held — Collateral held for derivatives


Solvency II value of the assets for which the collateral for derivatives is held.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0030/R0120


Value of assets for which collateral is held — Assets pledged by reinsurers for ceded technical provisions


Solvency II value of the assets for which the collateral on assets pledged by reinsurers for ceded technical provisions is held.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0030/R0130


Value of assets for which collateral is held — Other collateral held


Solvency II value of the assets for which the other collateral is held.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0030/R0200


Value of assets for which collateral is held — Total collateral held


Total Solvency II value of the assets for which the total collateral is held.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0020/R0210


Value of guarantee / collateral / contingent liabilities — Collateral pledged for loans received or bonds issued


Solvency II value of the collaterals pledged for loans received or bonds issued.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0020/R0220


Value of guarantee / collateral / contingent liabilities — Collateral pledged for derivatives


Solvency II value of the collaterals pledged for derivatives.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0020/R0230


Value of guarantee / collateral / contingent liabilities — Assets pledged to cedants for technical provisions (reinsurance accepted)


Solvency II value of the assets pledged to cedants for technical provisions (reinsurance accepted).
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0020/R0240


Value of guarantee / collateral / contingent liabilities — Other collateral pledged


Solvency II value of the collateral pledged for other collateral.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0020/R0300


Value of guarantee / collateral / contingent liabilities — Total collateral pledged


Total Solvency II value of the collateral pledged.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0040/R0210


Value of liabilities for which collateral is pledged — Collateral pledged for loans received or bonds issued


Solvency II value of the liabilities for which the collateral for loans received or bonds issued is pledged.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0040/R0220


Value of liabilities for which collateral is pledged — Collateral pledged for derivatives


Solvency II value of the liabilities for which the collateral for derivatives is pledged.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0040/R0230


Value of liabilities for which collateral is pledged — Assets pledged to cedants for technical provisions (reinsurance accepted)


Solvency II value of the liabilities for which the assets are pledged to cedants for technical provisions (reinsurance accepted).
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0040/R0240


Value of liabilities for which collateral is pledged — Other collateral pledged


Solvency II value of the liabilities for which other collateral is pledged.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0040/R0300


Value of liabilities for which collateral is pledged — Total collateral pledged


Total Solvency II value of the liabilities for which the collateral is pledged.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.




C0010/R0310


Maximum value — Contingent liabilities not in Solvency II Balance Sheet


Maximum possible value, regardless of their probability (i.e. future cash out–flows required to settle the contingent liability over the lifetime of that contingent liability, discounted at the relevant risk–free interest rate term structure) of contingent liabilities that are not included in those valued in Solvency II Balance Sheet (item C0010/R0740 of S.02.01)
Internal contingent liabilities within the scope of group supervision are not reported in this template.
This shall relate to Contingent liabilities that are not material.
This amount shall include guarantees reported in R0010 if considered as contingent liabilities.




C0010/R0330


Maximum value — Contingent liabilities in Solvency II Balance Sheet


Maximum possible value, regardless of their probability (i.e. future cash out–flows required to settle the contingent liability over the lifetime of that contingent liability, discounted at the relevant risk–free interest rate term structure) of contingent liabilities that are valued in Solvency II Balance Sheet, as defined in Article 11 of the Delegated Regulation (EU) 2015/35.




C0010/R0400


Maximum value — Total Contingent liabilities


Total maximum possible value, regardless of their probability (i.e. future cash flows required to settle the contingent liability over the lifetime of that contingent liability, discounted at the relevant risk–free interest rate term structure) of contingent liabilities.




C0020/R0310


Value of guarantee/ collateral / contingent liabilities — Contingent liabilities not in Solvency II Balance Sheet


Solvency II value of the contingent liabilities not in Solvency II Balance Sheet.




C0020/R0330


Value of guarantee / collateral / contingent liabilities — Contingent liabilities in Solvency II Balance Sheet


Solvency II value of the contingent liabilities in Solvency II Balance Sheet. This value shall only be reported in relation to contingent liabilities for which a value in item C0010/R0330 in S.03.01 was reported.
If this value is lower than C0010/R0740 in S.02.01 an explanation shall be provided in the narrative reporting.





S.03.02 — Off–balance–sheet items — list of unlimited guarantees received by the group


General comments:

This section relates to annual submission of information for groups.
As regards the Solvency II value, the instructions define the items from a recognition perspective. Valuation principles are laid down in Directive 2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency II Technical Standards and Guidelines.
Unlimited guarantees refer to guarantees with unlimited amount, regardless of the date being limited or unlimited.
The guarantees listed in this template are not reported in S.03.01.







 



ITEM




INSTRUCTIONS





C0010


Code of guarantee


Code of guarantee received. This number is attributed by the group, must be unique and be consistent over time. It shall not be reused for other guarantees.




C0020


Name of provider of guarantee


Identification of the name of the provider of the guarantee.




C0030


Code of provider of guarantee


Identification code of provider using the Legal Entity Identifier (LEI) if available.
If not available this item shall not be reported.




C0040


Type of code of provider of guarantee


Identification of the code used for the ‘Code of provider of guarantee’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0060


Triggering event(s) of guarantee


Identify the triggering event. One of the options in the following closed list shall be used:






 


1 — Bankruptcy filing International Swaps and Derivatives Association (‘ISDA’) credit event










 


2 — Downgrading by a rating agency










 


3 — Fall of SCR below a threshold but higher than 100 %










 


4 — Fall of MCR below a threshold but higher than 100 %










 


5 — Breach of SCR










 


6 — Breach of MCR










 


7 — Non–payment of a contractual obligation










 


8 — Fraud










 


9 — Breach of contractual obligation linked with the disposal of assets










 


10 — Breach of contractual obligation linked with the acquisition of assets










 


0 — Other








C0070


Specific triggering event (s) of guarantee


Description of the triggering event in case ‘0 — Other’ was selected for item C0060 ‘Triggering event(s) of guarantee’.




C0080


Effective date of guarantee


Identify the ISO 8601 (yyyy–mm–dd) code of the starting date of the coverage of the contract.




C0090


Ancillary Own Funds


Indication if the guarantee is classified as Ancillary Own Fund and is presented in the following items of S.23.01:






—


Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC (C0010/R0340)










—


Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC (C0010/R0350)




One of the options in the following closed list shall be used:






 


1 — Ancillary own fund










 


2 — Not an ancillary own fund









S.03.03 — Off–balance–sheet items — List of unlimited guarantees provided by the group


General comments:

This section relates to annual submission of information for groups.
As regards the Solvency II value, the instructions define the items from a recognition perspective. Valuation principles are laid down in Directive 2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency II Technical Standards and Guidelines.
Unlimited guarantees refer to guarantees with unlimited amount, regardless of the date being limited or unlimited.
The guarantees listed in this template are not reported in S.03.01. At group level, the template is applicable for all entities within the scope of group supervision — including other financial sectors and non–controlled participations — for method 1 (Accounting consolidation–based method), method 2 (Deduction and aggregation method) and a combination of methods 1 and 2.
Internal guarantees within the scope of group supervision are not reported in this template but reported in the relevant Intra–group transactions (S.36) template.







 



ITEM




INSTRUCTIONS





C0010


Code of guarantee


Code of guarantee provided. This number is attributed by the group, must be unique and be consistent over time. It shall not be reused for other guarantees.




C0020


Name of receiver of guarantee


Identification of the name of the receiver of the guarantee.




C0030


Code of receiver of guarantee


Identification code of receiver of guarantee using the Legal Entity Identifier (LEI) if available.
If not available this item shall not be reported.




C0040


Type of code of receiver of guarantee


Identification of the code used for the ‘Code of provider of guarantee’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0060


Triggering event(s) of guarantee


List of triggering events. One of the options in the following closed list shall be used:






 


1 — Bankruptcy filing ISDA credit event










 


2 — Downgrading by a rating agency










 


3 — Fall of SCR below a threshold but higher than 100 %










 


4 — Fall of MCR below a threshold but higher than 100 %










 


5 — Breach of SCR










 


6 — Breach of MCR










 


7 — Non–payment of a contractual obligation










 


8 — Fraud










 


9 — Breach of contractual obligation linked with the disposal of assets










 


10 — Breach of contractual obligation linked with the acquisition of assets










 


0 — Other








C0070


Estimation of the maximum value of guarantee


Sum of all possible cash flows if events triggering guarantees were all to happen in relation to guarantees provided by the group to another party.




C0080


Specific triggering event(s) of guarantee


Description of the triggering event in case ‘0 — Other’ was selected for item C0060 ‘Triggering event(s) of guarantee’.




C0090


Effective date of guarantee


Identify the ISO 8601 (yyyy–mm–dd) code of the date indicating the start of the guarantee being valid.





S.05.01 — Premiums, claims and expenses by line of business


General comments:

This section relates to quarterly and annual submission of information for groups.
This template shall be reported from a consolidated accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but using Solvency II lines of business. Groups shall use the recognition and valuation basis as for the published financial statements, no new recognition or re–valuation is required.
The template is based on a year–to–date basis.
This template covers only insurance and reinsurance business within the scope of the consolidated financial statements.
For quarterly reporting administrative expenses, investment management expenses, acquisition expenses, overhead expenses shall be presented aggregated.







 



ITEM




INSTRUCTIONS






Non–life insurance and reinsurance obligations






C0010 to C0120/R0110


Premiums written — Gross — Direct Business


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0010 to C0120/R0120


Premiums written — Gross — Proportional reinsurance accepted


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0130 to C0160/R0130


Premiums written — Gross — Non proportional reinsurance accepted


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0010 to C0160/R0140


Premiums written — Reinsurers' share


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0010 to C0160/R0200


Premiums written — net


Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0010 to C0120/R0210


Premiums earned — Gross — Direct business


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance business.




C0010 to C0120/R0220


Premiums earned — Gross — Proportional reinsurance accepted


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business.




C0130 to C0160/R0230


Premiums earned — Gross — Non proportional reinsurance accepted


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business.




C0010 to C0160/R0240


Premiums earned — reinsurers' share


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums.




C0010 to C0160/R0300


Premiums earned — Net


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0010 to C0120/R0310


Claims incurred Gross — Direct business


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from direct business.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0010 to C0120/R0320


Claims incurred Gross — Proportional reinsurance accepted


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from the gross proportional reinsurance accepted.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0130 to C0160/R0330


Claims incurred — Gross — Non proportional reinsurance accepted


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from the gross non proportional reinsurance accepted.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0010 to C0160/R0340


Claims incurred — Reinsurers' share


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: it is the reinsurer's share in the sum of the claims paid and the change in the provision for claims during the financial year.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0010 to C0160/R0400


Claims incurred — Net


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0010 to C0120/R0410


Changes in other technical provisions — Gross — Direct business


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross direct business.




C0010 to C0120/R0420


Changes in other technical provisions — Gross — Proportional reinsurance accepted


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross proportional reinsurance accepted.




C0130 to C0160/R0430


Changes in other technical provisions — Gross — Non– proportional reinsurance accepted


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross non– proportional reinsurance accepted.




C0010 to C0160/R0440


Changes in other technical provisions — Reinsurers' share


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the amounts ceded to reinsurers.




C0010 to C0160/R0500


Changes in other technical provisions — Net


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: the net amount of changes in other technical provisions represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0010 to C0160/R0550


Expenses incurred


All technical expenses incurred by the group during the reporting period, on accrual basis.




C0010 to C0120/R0610


Administrative expenses — Gross — direct business


Administrative expenses incurred by the group during the financial year, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the gross direct business.




C0010 to C0120/R0620


Administrative expenses — Gross — Proportional reinsurance accepted


Administrative expenses incurred by the group during the reporting period, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the gross proportional reinsurance accepted.




C0130 to C0160/R0630


Administrative expenses — Gross — non proportional reinsurance accepted


Administrative expenses incurred by the group during the reporting period, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the gross non proportional reinsurance accepted.




C0010 to C0160/R0640


Administrative expenses — reinsurers' share


Administrative expenses incurred by the group during the reporting period, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the reinsurer's share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0010 to C0160/R0700


Administrative expenses — Net


Administrative expenses incurred by the group during the reporting period, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The net administrative expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0010 to C0160/R0710


Investment management expenses — Gross — direct business


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of record keeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the gross direct business.




C0010 to C0120/R0720


Investment management expenses — Gross — proportional reinsurance accepted


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the gross proportional reinsurance accepted.




C0130 to C0160/R0730


Investment management expenses — Gross — non proportional reinsurance accepted


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the gross non proportional reinsurance accepted.




C0010 to C0160/R0740


Investment management expenses — reinsurers' share


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the reinsurers' share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0010 to C0160/R0800


Investment management expenses — Net


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the net investment management expenses.
The net investment management expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0010 to C0120/R0810


Claims management expenses — Gross — direct business


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The amount relates to the gross direct business.
This shall include the movement in provisions in claims management expenses.




C0010 to C0120/R0820


Claims management expenses — Gross — Proportional reinsurance accepted


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The amount relates to the gross proportional reinsurance accepted.
This shall include the movement in provisions in claims management expenses.




C0130 to C0160/R0830


Claims management expenses — Gross — Non–proportional reinsurance accepted


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The amount relates to the gross non proportional reinsurance accepted.
This shall include the movement in provisions in claims management expenses.




C0010 to C0160/R0840


Claims management expenses — Reinsurers' share


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The amount relates to the reinsurers' share.
This shall include the movement in provisions in claims management expenses.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0010 to C0160/R0900


Claims management expenses — Net


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The net claims management expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
This shall include the movement in provisions in claims management expenses.




C0010 to C0120/R0910


Acquisition expenses — Gross — direct business


Acquisition expenses include expenses, including renewal expenses, which can be identified at the level of individual insurance contract and have been incurred because the group has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The amount relates to the gross direct business.




C0010 to C0120/R0920


Acquisition expenses — Gross — Proportional reinsurance accepted


Acquisition expenses include expenses, including renewal expenses which can be identified at the level of individual insurance contract and have been incurred because the group has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The amount relates to the gross proportional reinsurance accepted.




C0130 to C0160/R0930


Acquisition expenses — Gross — Non proportional reinsurance accepted


Acquisition expenses include expenses, including renewal expenses which can be identified at the level of individual insurance contract and have been incurred because the group has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The amount relates to the non–proportional reinsurance accepted.




C0010 to C0160/R0940


Acquisition expenses — Reinsurers' share


Acquisition expenses include expenses, including renewal expenses which can be identified at the level of individual insurance contract and have been incurred because the group has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The amount relates to the reinsurers' share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0010 to C0160/R1000


Acquisition expenses — Net


Acquisition expenses include expenses, including renewal expenses which can be identified at the level of individual insurance contract and have been incurred because the group has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The net claims management expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0010 to C0120/R1010


Overhead expenses — Gross direct business


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The amount relates to the gross direct business.




C0010 to C0120/R1020


Overhead expenses — Gross — Proportional reinsurance accepted


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The amount relates to the gross proportional reinsurance accepted.




C0130 to C0160/R1030


Overhead expenses — Gross — Non proportional reinsurance accepted


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The amount relates to the gross — non proportional reinsurance accepted.




C0010 to C0160/R1040


Overhead expenses — Reinsurers' share


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The amount relates to the reinsurers' share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0010 to C0160/R1100


Overhead expenses — Net


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The net overhead expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0200/R0110–R1100


Total


Total for different items for all Lines of Business.




C0200/R1200


Other expenses


Other technical expenses not covered by above mentioned expenses and not split by lines of business.
Shall not include non–technical expenses such as tax, interest expenses, losses on disposals, etc.




C0200/R1300


Total expenses


Amount of all technical expenses





Life insurance and reinsurance obligations






C0210 to C0280/R1410


Premiums written — Gross


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from gross business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.
It includes both direct and reinsurance business.




C0210 to C0280/R1420


Premiums written — Reinsurers' share


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0210 to C0280/R1500


Premiums written — net


Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0210 to C0280/R1510


Premiums earned — Gross


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance and reinsurance accepted business.




C0210 to C0280/R1520


Premiums earned — reinsurers' share


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums.




C0210 to C0280/R1600


Premiums earned — Net


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0210 to C0280/R1610


Claims incurred — Gross


Claims incurred in the reporting period as defined in directive 91/674/EEC: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year, related to insurance contracts arising from the direct and reinsurance business.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0210 to C0280/R1620


Claims incurred — Reinsurers' share


Claims incurred in the reporting period as defined in directive 91/674/EEC: it is the reinsurer's share in the sum of the claims paid and the change in the provision for claims during the financial year.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0210 to C0280/R1700


Claims incurred — Net


Claims incurred in the reporting period as defined in directive 91/674/EEC: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year, related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0210 to C0280/R1710


Changes in other technical provisions — Gross


Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: it is the changes in other technical provisions relating to insurance contracts arising from the gross direct and reinsurance business.




C0210 to C0280/R1720


Change in other technical provisions — Reinsurers' share


Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: it is the reinsurers' share in changes in other technical provisions.




C0210 to C0280/R1800


Change in other technical provisions — Net


Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: the net changes in other technical provisions related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0210 to C0280/R1900


Expenses incurred


All technical expenses incurred by the group during the reporting period, on accrual basis.




C0210 to C0280/R1910


Administrative expenses — Gross


Administrative expenses incurred by the group during the financial year, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the gross direct and reinsurance business.




C0210 to C0280/R1920


Administrative expenses — reinsurers' share


Administrative expenses incurred by the group during the reporting period, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the reinsurer's share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0210 to C0280/R2000


Administrative expenses — Net


Administrative expenses incurred by the group during the reporting period, on accrual basis are expenses which are connected with policy administration including expenses in respect of reinsurance contracts and special purpose vehicles. Some administrative expenses relate directly to activity regarding a specific insurance contract (e.g. maintenance cost) such as cost of premium billing, cost of sending regular information to policyholders and cost of handling policy changes (e.g. conversions and reinstatements). Other administrative expenses relate directly to insurance activity but are a result of activities that cover more than one policy such as salaries of staff responsible for policy administration.
The amount relates to the net administrative expenses.
The net administrative expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0210 to C0280/R2010


Investment management expenses — Gross


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the gross direct and reinsurance business.




C0210 to C0280/R2020


Investment management expenses — reinsurers' share


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the reinsurers' share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0210 to C0280/R2100


Investment management expenses — Net


Investment management expenses are usually not allocated on a policy by policy basis but at the level of a portfolio of insurance contracts. Investment management expenses could include expenses of recordkeeping of the investments' portfolio, salaries of staff responsible for investment, remunerations of external advisers, expenses connected with investment trading activity (i.e. buying and selling of the portfolio securities) and in some cases also remuneration for custodial services.
The amount relates to the net investment management expenses.
The net investment management expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0210 to C0280/R2110


Claims management expenses — Gross


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The amount relates to the gross direct and reinsurance business.
This shall include the movement in provisions in claims management expenses.




C0210 to C0280/R2120


Claims management expenses — Reinsurers' share


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The amount relates to the reinsurers' share.
This shall include the movement in provisions in claims management expenses.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0210 to C0280/R2200


Claims management expenses — Net


Claims management expenses are expenses that will be incurred in processing and resolving claims, including legal and adjuster's fees and internal costs of processing claims payments. Some of these expenses could be assignable to individual claim (e.g. legal and adjuster's fees), others are a result of activities that cover more than one claim (e.g. salaries of staff of claims handling department).
The net claims management expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
This shall include the movement in provisions in claims management expenses.




C0210 to C0280/R2210


Acquisition expenses — Gross


Acquisition expenses include expenses which can be identified at the level of individual insurance contract and have been incurred because the group has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The amount relates to the gross direct and reinsurance business.




C0210 to C0280/R2220


Acquisition expenses — Reinsurers' share


Acquisition expenses include expenses which can be identified at the level of individual insurance contract and have been incurred because the group has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertaking definition shall be applied mutatis mutandis.
The amount relates to the reinsurers' share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0210 to C0280/R2300


Acquisition expenses — Net


Acquisition expenses include expenses which can be identified at the level of individual insurance contract and have been incurred because the group has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs .For reinsurance undertaking definition shall be applied mutatis mutandis.
The net acquisition expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0210 to C0280/R2310


Overhead expenses — Gross


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The amount relates to the gross direct and reinsurance business.




C0210 to C0280/R2320


Overhead expenses — Reinsurers' share


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The amount relates to the reinsurers' share.
Reinsurers' share shall by default be allocated by type of expenses, if not possible shall be reported as acquisition expenses.




C0210 to C0280/R2400


Overhead expenses — Net


Overhead expenses include salaries to general managers, auditing costs and regular day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead expenses also include expenses related to the development of new insurance and reinsurance business, advertising insurance products, improvement of the internal processes such as investment in system required to support insurance and reinsurance business (e.g. buying new IT system and developing new software).
The net overhead expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0300/R1410–R2400


Total


Total for different items for all life lines of business.




C0300/R2500


Other expenses


Other technical expenses not covered by above mentioned expenses and not split by lines of business.
Shall not include non–technical expenses such as tax, interest expenses, losses on disposals, etc.




C0300/R2600


Total expenses


Amount of all technical expenses.




C0210 to C0280/R2700


Total amount of surrenders


This amount represents the total amount of surrenders occurred during the year.
This amount is also reported under claims incurred (item R1610).





S.05.02 — Premiums, claims and expenses by country


General comments:

This section relates to annual submission of information for groups.
This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS (if accepted as local GAAP. Groups shall use the recognition and valuation basis as for the published financial statements, no new recognition or re–valuation is required.
The template is based on a year–to–date basis.
This template covers only insurance and reinsurance business within the scope of the consolidated accounting perspective.
The following criteria for the classification by country shall be used:






—


The information, provided by country, shall be completed for the five countries with the biggest amount of gross written premiums in addition to the home country or until reaching 90 % of the total gross written premiums;










—


For the direct insurance business for the lines of business ‘Medical expense’, ‘Income protection’, ‘Workers' compensation’, ‘Fire and other damage to property’ and ‘Credit and suretyship’ information shall be reported by country where the risk is situated as defined in Article 13 (13) of Directive 2009/138/EC;










—


For direct insurance business for all other lines of business, information shall be reported by country where the contract was entered into;










—


For proportional and non–proportional reinsurance information shall be reported by country of localisation of the ceding undertaking.




For the purposes of this template ‘country where the contract was entered into’ means:






s)


The country where the insurance undertaking is established (home country) when the contract was not sold through a branch or freedom to provide services;










t)


The country where the branch is located (host country) when the contract was sold through a branch;










u)


The country where the freedom to provide services was notified (host country) when the contract was sold through freedom to provide services.










v)


If an intermediary is used or in any other situation, it is a), b) or c) depending on who sold the contract.











 



ITEM




INSTRUCTIONS






Non–life insurance and reinsurance obligations






C0020 to C0060/R0010


Top 5 countries (by amount of gross premiums written) — non–life obligations


Identify the ISO 3166–1 alpha–2 code of the countries being reported for the non–life obligations.




C0080 to C0140/R0110


Premiums written — Gross — Direct Business


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0080 to C0140/R0120


Premiums written — Gross — Proportional reinsurance accepted


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0080 to C0140/R0130


Premiums written — Gross — Non proportional reinsurance accepted


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0080 to C0140/R0140


Premiums written — Reinsurers' share


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0080 to C0140/R0200


Premiums written — net


Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0080 to C0140/R0210


Premiums earned — Gross — Direct business


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to insurance direct business.




C0080 to C0140/R0220


Premiums earned — Gross — Proportional reinsurance accepted


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business.




C0080 to C0140/R0230


Premiums earned — Gross — Non proportional reinsurance accepted


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business.




C0080 to C0140/R0240


Premiums earned — reinsurers' share


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums.




C0080 to C0140/R0300


Premiums earned — Net


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0080 to C0140/R0310


Claims incurred Gross — Direct business


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from direct business.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0080 to C0140/R0320


Claims incurred Gross — Proportional reinsurance accepted


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from proportional reinsurance accepted.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0080 to C0140/R0330


Claims incurred — Gross — Non proportional reinsurance accepted


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from non–proportional reinsurance accepted.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0080 to C0140/R0340


Claims incurred — Reinsurers' share


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: it is the reinsurer's share in sum of the claims paid and the change in the provision for claims during the financial year.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0080 to C0140/R0400


Claims incurred — Net


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
This shall exclude claims management expenses and the movement in provisions in claims management expenses.




C0080 to C0140/R0410


Changes in other technical provisions — Gross — Direct business


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross direct business.




C0080 to C0140/R0420


Changes in other technical provisions — Gross — Proportional reinsurance accepted


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross proportional reinsurance accepted.




C0080 to C0140/R0430


Changes in other technical provisions — Gross — Non– proportional reinsurance accepted


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross non– proportional reinsurance accepted.




C0080 to C0140/R0440


Changes in other technical provisions — Reinsurers' share


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the amounts ceded to reinsurers.




C0080 to C0140/R0500


Changes in other technical provisions — Net


Changes in other technical provisions as defined in directive 91/674/EEC where applicable: the net amount of changes in other technical provisions represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0080 to C0140/R0550


Expenses incurred


All technical expenses incurred by the group during the reporting period, on accrual basis.




C0140/R1200


Other expenses


Other technical expenses not covered by above mentioned expenses and not split by lines of business.
Shall not include non–technical expenses such as tax, interest expenses, losses on disposals, etc.




C0140/R1300


Total expenses


Amount of all technical expenses corresponding to countries covered by this template.





Life insurance obligations






C0160 to C0200/R1400


Top 5 countries (by amount of gross premiums written) — life obligations


Identify the ISO 3166–1 alpha–2 code of the countries being reported for the life obligations.




C0220 to C0280/R1410


Premiums written — Gross


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from gross business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0220 to C0280/R1420


Premiums written — Reinsurers' share


Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year.




C0220 to C0280/R1500


Premiums written — net


Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0220 to C0280/R1510


Premiums earned — Gross


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct and reinsurance accepted gross business.




C0220 to C0280/R1520


Premiums earned — reinsurers' share


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums.




C0220 to C0280/R1600


Premiums earned — Net


Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0220 to C0280/R1610


Claims incurred — Gross


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from the gross direct and reinsurance business.
It excludes claims management expenses and the movement in provisions in claims management expenses.




C0220 to C0280/R1620


Claims incurred — Reinsurers' share


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: it is the reinsurers' share in the sum of the claims paid and the change in the provision for claims during the financial year.
It excludes claims management expenses and the movement in provisions in claims management expenses.




C0220 to C0280/R1700


Claims incurred — Net


Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
It excludes claims management expenses and the movement in provisions in claims management expenses.




C0220 to C0280/R1710


Changes in other technical provisions — Gross


Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: it is the changes in other technical provisions relating to insurance contracts arising from the gross direct and reinsurance business.




C0220 to C0280/R1720


Change in other technical provisions — Reinsurers' share


Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: it is the reinsurers' share in changes in other technical provisions.




C0220 to C0280/R1800


Change in other technical provisions — Net


Definition of changes in other technical provisions provided in directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.




C0220 to C0280/R1900


Expenses incurred


All technical expenses incurred by the group during the reporting period, on accrual basis.




C0280/R2500


Other expenses


Other technical expenses not covered by above mentioned expenses and not split by lines of business.
Shall not include non–technical expenses such as tax, interest expenses, losses on disposals, etc.




C0280/R2600


Total expenses


Amount of all technical expenses corresponding to countries covered by this template.





S.06.01 — Summary of assets


General comments:

This section relates to annual submission of information for groups. This template is relevant at the level of the group where all insurance or reinsurance undertakings within the scope of group supervision benefit from the exemption in accordance with Article 35 (7) of Directive 2009/138/EC.
The asset categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation.
This template contains a summary of information on assets and derivatives regarding the participating insurance or reinsurance undertaking, the insurance holding company or the mixed financial holding company (at a group level), including assets and derivatives held in unit linked and index linked contracts.
Items shall be reported with positive values unless its Solvency II value is negative (e.g. the case of derivatives that are a liability of the undertaking).
The template is applicable for method 1 (Accounting consolidation–based method), method 2 (Deduction and aggregation method) and a combination of methods 1 and 2.
Where method 1 is used exclusively, the reporting shall reflect the consolidated position of the assets and derivatives net of intra–group transactions held within the scope of group supervision.
Where method 2 is used exclusively, the reporting shall include the assets and derivatives held by the participating insurance and reinsurance undertakings, the insurance holding companies, mixed–financial holding companies, subsidiaries and non–controlled participations regardless of the proportional share used. The assets held by undertakings from the other financial sectors shall not be included.
Where a combination of methods 1 and 2 is used, the reporting shall reflect the consolidated position of the assets and derivatives, net of intra–group transactions, held within the scope of group supervision and the assets and derivatives held by the participating insurance or reinsurance undertakings, the insurance holding companies, the mixed financial holding companies, subsidiaries and non–controlled participations regardless of the proportional share used.







 



ITEM




INSTRUCTIONS





C0010 to C0060/R0010


Assets listed


Value of listed assets by portfolio.
For the purpose of this template an asset is considered as being listed if it is negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0020


Assets that are not listed in a stock exchange


Value of assets not listed in a stock exchange, by portfolio.
For the purpose of this template, not listed assets are the ones that are not negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0030


Assets that are not exchange tradable


Value of assets that are not exchange tradable, by portfolio.
For the purpose of this template, not exchange tradable assets are the ones that by their nature are not subject to negotiation on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/CE.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0040


Government bonds


Value of assets classifiable under asset category 1 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0050


Corporate bonds


Value of assets classifiable under asset category 2 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0060


Equity


Value of assets classifiable under asset category 3 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0070


Collective Investment Undertakings


Value of assets classifiable under asset category 4 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0080


Structured notes


Value of assets classifiable under asset category 5 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0090


Collateralised securities


Value of assets classifiable under asset category 6 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0100


Cash and deposits


Value of assets classifiable under asset category 7 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0110


Mortgages and loans


Value of assets classifiable under asset category 8 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0120


Properties


Value of assets classifiable under asset category 9 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0130


Other investments


Value of assets classifiable under asset category 0 of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0140


Futures


Value of assets classifiable under asset category A of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0150


Call options


Value of assets classifiable under asset category B of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0160


Put options


Value of assets classifiable under asset category C of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0170


Swaps


Value of assets classifiable under asset category D of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0180


Forwards


Value of assets classifiable under asset category E of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.




C0010 to C0060/R0190


Credit derivatives


Value of assets classifiable under asset category F of Annex IV — Assets Categories, by portfolio.
Portfolio corresponds to the distinction between life, non–life, ring–fenced funds, other internal funds, shareholder's funds and general (no split).
The split by portfolio is not mandatory, except for identifying ring fenced funds, but shall be made if the undertaking uses it internally. When an undertaking does not apply a split by portfolio ‘general’ shall be used.





S.06.02 — List of assets


General comments:

This section relates to quarterly and annual submission of information for groups.
The asset categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to Complementary Identification Code (‘CIC’) refer to Annex VI — CIC table of this Regulation.
This template shall reflect the list of all assets included in the Balance–sheet classifiable as asset categories 0 to 9 of Annex IV — Assets Categories of this Regulation. In particular in case of securities lending and repurchase agreements the underlying securities that are kept in the Balance–sheet shall be reported in this template.
This template contains an item–by–item list of assets held directly by the group (i.e. not on a look–through basis), classifiable as asset categories 0 to 9 (in case of unit–linked and index–linked product managed by the (re)insurance undertaking, the assets to be reported are also only the ones covered by asset categories 0 to 9, e.g. recoverables and liabilities related to this products shall not be reported), with the following exceptions:






f)


Cash shall be reported in one row per currency, for each combination of items C0060, C0070, C0080, and C0090;










g)


Transferable deposits (cash equivalents) and other deposits with maturity of less than one year shall be reported in one row per pair of bank and currency, for each combination of items C0060, C0070, C0080, C0090 and C0290;










h)


Mortgages and loans to individuals, including loans on policies, shall be reported in two rows, one row regarding loans to administrative, management and supervisory body, for each combination of items C0060, C0070, C0080, C0090 and C0290 and another regarding loans to other natural persons, for each combination of items C0060, C0070, C0080, C0090 and C0290;










i)


Deposits to cedants shall be reported in one single line,, for each combination of items C0060, C0070, C0080 and C0090;










j)


Plant and equipment for the own use of the undertaking shall be reported in one single line, for each combination of items C0060, C0070, C0080 and C0090.




This template comprises two tables: Information on positions held and Information on assets.
On the table Information on positions held, each asset shall be reported separately in as many rows as needed in order to properly fill in all variables requested in that table. If for the same asset two values can be attributed to one variable, then this asset needs to be reported in more than one line.
On the table Information on assets, each asset shall be reported separately, with one row for each asset, filling in all applicable variables requested in that table.
The template is applicable for method 1 (Accounting consolidation–based method), method 2 (Deduction and aggregation method) and a combination of methods 1 and 2.
Where method 1 is used exclusively, the reporting shall reflect the consolidated position of the assets net of intra–group transactions held. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


The assets held by the participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The assets held by undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35 shall be reported item by item;










—


Participations in undertakings consolidated in accordance with Article 335, paragraph 1, (d), (e) and (f) of Delegated Regulation (EU) 2015/35 shall be reported in one row and identify it by using the available options in cell C0310.




Where method 2 is used exclusively, the reporting shall include the detailed list of the assets held by the participating undertakings, the insurance holding companies and subsidiaries and one row for each non–controlled participation. The assets reported shall not take into account the proportional share used for group solvency calculation. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


The assets held by the participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The assets held by insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are subsidiaries (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area) shall be reported item by item by undertaking;










—


Participations in insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are not subsidiaries (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area) shall be reported in one row for each participation;










—


The assets held by undertakings from the other financial sectors shall not be included.




Where a combination of methods 1 and 2 is used, one part of the reporting reflects the consolidated position of the assets, net of intra–group transactions, which must be reported and the other part of the reporting shall include the detailed list of the assets held by the participating undertakings, the insurance holding companies or mixed–financial holding companies and subsidiaries and one row for each non–controlled participation, net of intra–group transactions and regardless of the proportional share used.
The first part of the reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


The assets held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The assets held by undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35 shall be reported item by item;










—


Participations in undertakings consolidated in accordance with Article 335, paragraph 1, (d), (e) and (f) of Delegated Regulation (EU) 2015/35 shall be reported in one row and identify it by using the available options in cell C0310;










—


Participations in undertakings under method 2 shall be reported one row for each subsidiary and non–controlled participation held and identify it by using the available options in cell C0310.




The second part of the reporting shall include the detailed list of the assets held by the participating undertakings, the insurance holding companies and subsidiaries and one row for each non–controlled participation, regardless of the proportional share used. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


The assets held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies under method 2 shall be reported item by item;










—


The assets held by insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are subsidiaries under method 2 (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area) shall be reported item by item by undertaking;










—


Participations in insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are not subsidiaries (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area) shall be reported in one row for each participation;










—


The assets held by the undertakings from the other financial sectors shall not be included.




The information regarding the external rating (C0320) and nominated External Credit Assessment Institutions (‘ECAI’) (C0330) may be limited (not reported) in the following circumstances:






e)


through a decision of the national supervisory authority (‘NSA’) under Article 254(2) of the Directive 2009/138/EC; or










f)


through a decision of the national supervisory authority in the cases where the insurance and reinsurance undertakings have in place outsourcing arrangements in the area of investments that lead to this specific information not being available directly to the undertaking.











 



ITEM




INSTRUCTIONS






Information on positions held






C0010


Legal name of the undertaking


Identify the legal name of the undertaking within the scope of group supervision that holds the asset.
This item shall be filled in only when it relates to assets held by participating undertakings, insurance holding companies, mixed–financial holding companies and subsidiaries under deduction and aggregation method.




C0020


Identification code of the undertaking


Identification code by this order of priority if existent:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Type of code of the ID of the undertaking


Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0040


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be unique and kept consistent over time.




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0050


Asset ID Code Type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0060


Portfolio


Distinction between life, non–life, shareholder's funds, other internal funds, general (no split) and ring fenced funds. One of the options in the following closed list shall be used:






 


1 — Life










 


2 — Non–life










 


3 — Ring fenced funds










 


4 — Other internal funds










 


5 — Shareholders' funds










 


6 — General




The split is not mandatory, except for identifying ring fenced funds, but shall be reported if the undertaking uses it internally. When an undertaking does not apply a split ‘general’ shall be used.




C0070


Fund number


Applicable to assets held in ring fenced funds or other internal funds (defined according to national markets).
Number which is attributed by the undertaking, corresponding to the unique number assigned to each fund. This number has to be consistent over time and shall be used to identify the funds in other templates. It shall not be re–used for a different fund.




C0080


Matching portfolio number


Number which is attributed by the undertaking, corresponding to the unique number assigned to each matching adjustment portfolio as prescribed in Article 77b(1)(a) of Directive 2009/138/EC. This number has to be consistent over time and shall be used to identify the matching adjustment portfolio in other templates. It shall not be re–used for a different matching adjustment portfolio.




C0090


Asset held in unit linked and index linked contracts


Identify the assets that are held by unit linked and index linked contracts. One of the options in the following closed list shall be used:






 


1 — Unit–linked or index–linked










 


2 — Neither unit–linked nor index–linked








C0100


Asset pledged as collateral


Identify assets kept in the undertaking's balance–sheet that are pledged as collateral. For partially pledged assets two rows for each asset shall be reported, one for the pledged amount and another for the remaining part. One of the options in the following closed list shall be used for the pledged part of the asset:






 


1 — Assets in the balance sheet that are collateral pledged










 


2 — Collateral for reinsurance accepted










 


3 — Collateral for securities borrowed










 


4 — Repos










 


9 — Not collateral








C0110


Country of custody


ISO 3166–1 alpha–2 code of the country where undertaking assets are held in custody. For identifying international custodians, such as Euroclear, the country of custody will be the one corresponding to the legal establishment where the custody service was contractually defined.
In case of the same asset being held in custody in more than one country, each asset shall be reported separately in as many rows as needed in order to properly identify all countries of custody.
This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons, as those assets are not required to be individualised), CIC 71, CIC 75 and for CIC 95 — Plant and equipment (for own use) for the same reason.
Regarding CIC Category 9, excluding CIC 95 — Plant and equipment (for own use), the issuer country is assessed by the address of the property.




C0120


Custodian


Name of the financial institution that is the custodian.
In case of the same asset being held in custody in more than one custodian, each asset shall be reported separately in as many rows as needed in order to properly identify all custodians. When available, this item corresponds to the entity name in the LEI database. When this is not available corresponds to the legal name.
This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons, as those assets are not required to be individualised), CIC 71, CIC 75 and for CIC 9 — Property.




C0130


Quantity


Number of assets, for relevant assets.
This item shall not be reported if item Par amount (C0140) is reported.




C0140


Par amount


Amount outstanding measured at par amount, for all assets where this item is relevant, and at nominal amount for CIC = 72, 73, 74, 75 and 79 if applicable.
This item shall not be reported if item Quantity (C0130) is reported.




C0150


Valuation method


Identify the valuation method used when valuing assets. One of the options in the following closed list shall be used:






 


1 — quoted market price in active markets for the same assets










 


2 — quoted market price in active markets for similar assets










 


3 — alternative valuation methods










 


4 — adjusted equity methods (applicable for the valuation of participations)










 


5 — IFRS equity methods (applicable for the valuation of participations)










 


6 — Market valuation according to Article 9(4) of Delegated Regulation 2015/35








C0160


Acquisition value


Total acquisition value for assets held, clean value without accrued interest. .Not applicable to CIC categories 7 and 8.




C0170


Total Solvency II amount


Value calculated as defined by Article 75 of the Directive 2009/138/EC.
The following shall be considered:






—


Corresponds to the multiplication of ‘Par amount’ by ‘Unit percentage of par amount Solvency II price’ plus ‘Accrued interest’ , for assets where the first two items are relevant;










—


Corresponds to the multiplication of ‘Quantity’ by ‘Unit Solvency II price’, for assets where these two items are relevant;










—


For assets classifiable under asset categories 7, 8 and 9, this shall indicate the Solvency II value of the asset.








C0180


Accrued interest


Quantify the amount of accrued interest after the last coupon date for interest bearing securities. Note that this value is also part of item Total Solvency II amount.














 



ITEM




INSTRUCTIONS






Information on assets






C0040


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be unique and kept consistent over time.




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0050


Asset ID Code Type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0190


Item Title


Identify the reported item by filling the name of the asset (or the address in case of property), with the detail settled by the undertaking.
The following shall be considered:






—


Regarding CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons, this item shall contain ‘Loans to AMSB members’ i.e. loans to the Administrative, Management and Supervisory Body (‘AMSB’) or ‘Loans to other natural persons’, according to its nature, as those assets are not required to be individualised. Loans to other than natural persons shall be reported line–by–line.










—


This item is not applicable for CIC 95 — Plant and equipment (for own use) as those assets are not required to be individualised, CIC 71 and CIC 75.








C0200


Issuer Name


Name of the issuer, defined as the entity that issues assets to investors.
When available, this item corresponds to the entity name in the LEI database. When this is not available corresponds to the legal name.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer name is the name of the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer name is the name of the depositary entity;










—


Regarding CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons, this item shall contain ‘Loans to AMSB members’ or ‘Loans to other natural persons’, according to its nature, as those assets are not required to be individualised;










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;
This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.








C0210


Issuer Code


Identification of the issuer using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer code is the code of the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer code is the code of the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property;
This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.








C0220


Type of issuer code


Identification of the type of code used for the ‘Issuer Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None




This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.
This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.




C0230


Issuer Sector


Identify the economic sector of issuer based on the latest version of the Statistical classification of economic activities in the European Community (‘NACE’) code (as published in an EC Regulation). The letter reference of the NACE code identifying the Section shall be used as a minimum for identifying sectors (e.g. ‘A’ or ‘A0111’ would be acceptable) except for the NACE relating to Financial and Insurance activities, for which the letter identifying the Section followed by the 4 digits code for the class shall be used (e.g. ‘K6411’).
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer sector is the sector of the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer sector is the sector of the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property;










—


This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.








C0240


Issuer Group


Name of issuer's ultimate parent entity. For collective investment undertakings the group relation relates to the fund manager.
When available, this item corresponds to the entity name in the LEI database. When this is not available corresponds to the legal name.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the group relation relates to the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the group relation relates to the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the group relation relates to the borrower;










—


This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons)










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.








C0250


Issuer Group Code


Issuer group's identification using the Legal Entity Identifier (LEI) if available.
If none is available, this item shall not be reported.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the group relation relates to the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the group relation relates to the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the group relation relates to the borrower;










—


This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons)










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.








C0260


Type of issuer group code


Identification of the code used for the ‘Issuer Group Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None




This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.
This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.




C0270


Issuer Country


ISO 3166–1 alpha–2 code of the country of localisation of the issuer.
The localisation of the issuer is assessed by the address of the entity issuing the asset.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer country is the country is relative to the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer country is the country of the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property;










—


This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.




One of the options shall be used:






—


ISO 3166–1 alpha–2 code










—


XA: Supranational issuers










—


EU: European Union Institutions








C0280


Currency


Identify the ISO 4217 alphabetic code of the currency of the issue.
The following shall be considered:






—


This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons, as those assets are not required to be individualised), CIC 75 and for CIC 95 — Plant and equipment (for own use) for the same reason;










—


Regarding CIC Category 9, excluding CIC 95 — Plant and equipment (for own use), the currency corresponds to the currency in which the investment was made.








C0290


CIC


Complementary Identification Code used to classify assets, as set out in Annex VI — CIC Table of this Regulation. When classifying an asset using the CIC table, undertakings shall take into consideration the most representative risk to which the asset is exposed to.
The parent undertaking shall check and ensure that the CIC code used for the same security from different undertakings is the same in the group reporting.




C0300


Infrastructure investment


Identify if the asset is an infrastructure investment.
Infrastructure investment is defined as investments in or loans to utilities such as toll roads, bridges, tunnels, ports and airports, oil and gas distribution, electricity distribution and social infrastructure such as healthcare and educational facilities.
One of the options in the following closed list shall be used:






 


1 — Not an infrastructure investment










 


2 — Government Guarantee: where there is an explicit government guarantee










 


3 — Government Supported including Public Finance initiative: where there is a government policy or public finance initiatives to promote or support the sector










 


4 — Supranational Guarantee/Supported: where there is an explicit supranational guarantee or support










 


9 — Other: Other infrastructure loans or investments, not classified under the above categories








C0310


Holdings in related undertakings, including participations


Only applicable to asset categories 3 and 4.
Identify if an equity and other share is a participation.
One of the options in the following closed list shall be used:






 


1– Not a participation










 


2 — Non–controlled participation in a related insurance and reinsurance undertaking under method 1










 


3 — Non–controlled participation in related insurance and reinsurance undertaking under method 2










 


4 — Participation in other financial sector










 


5 — Subsidiary under method 2










 


6 — Participation in other strategic related undertaking under method 1










 


7 — Participation in other non–strategic related undertaking under method 1










 


8 — Other participations (e.g. participation in other undertakings under method 2)








C0320


External rating


Only applicable to CIC categories 1, 2, 5 and 6.
Rating of the asset at the reporting reference date issued by the nominated credit assessment institution (ECAI).
This item is not applicable to assets for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.




C0330


Nominated ECAI


Only applicable to CIC categories 1, 2, 5 and 6.
Identify the credit assessment institution (ECAI) giving the external rating, by using the name of the ECAI as published at ESMA website.
This item shall be reported when External rating (C0320) is reported.




C0340


Credit quality step


Only applicable to CIC categories 1, 2, 5 and 6.
Identify the credit quality step attributed to the asset, as defined by Article 109a(1) of Directive 2009/138/EC.
The credit quality step shall in particular reflect any readjustments to the credit quality made internally by the undertakings that use the standard formula.
This item is not applicable to assets for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.
One of the options in the following closed list shall be used:






 


0 — Credit quality step 0










 


1 — Credit quality step 1










 


2 — Credit quality step 2










 


3 — Credit quality step 3










 


4 — Credit quality step 4










 


5 — Credit quality step 5










 


6 — Credit quality step 6










 


9 — No rating available








C0350


Internal rating


Only applicable to CIC categories 1, 2, 5 and 6.
Internal rating of assets for undertakings using an internal model to the extent that the internal ratings are used in their internal modelling. If an internal model undertaking is using solely external ratings this item shall not be reported.




C0360


Duration


Only applies to CIC categories 1, 2, 4 (when applicable, e.g. for collective investment undertaking mainly invested in bonds), 5 and 6.
Asset duration, defined as the ‘residual modified duration’ (modified duration calculated based on the remaining time for maturity of the security, counted from the reporting reference date). For assets without fixed maturity the first call date shall be used. The duration shall be calculated based on economic value.




C0370


Unit Solvency II price


Amount in reporting currency for the asset, if relevant.
This item shall be reported if a ‘quantity’ (C0130) has been provided in the first part of the template (‘Information on positions held’).
This item shall not be reported if item Unit percentage of par amount Solvency II price (C0380) is reported.




C0380


Unit percentage of par amount Solvency II price


Amount in percentage of par value, clean price without accrued interest, for the asset, if relevant..
This item shall be reported if a ‘par amount’ information (C0140) has been provided in the first part of the template (‘Information on positions held’).
This item shall not be reported if item Unit Solvency II price (C0370) is reported.




C0390


Maturity date


Only applicable for CIC categories 1, 2, 5, 6, and 8, CIC 74 and CIC 79.
Identify the ISO 8601 (yyyy–mm–dd) code of the maturity date.
It corresponds always to the maturity date, even for callable securities.
The following shall be considered:






—


For perpetual securities use ‘9999–12–31’










—


For CIC category 8, regarding loans and mortgages to individuals, the weighted (based on the loan amount) remaining maturity is to be reported.









S.06.03 — Collective investment undertakings — look–through approach


General comments:

This section relates to quarterly and annual submission of information for groups.
This template contains information on the look through of collective investment undertakings, or investments packaged as funds and similar undertakings, including when they are participations by underlying asset category, country of issue and currency. The look through shall be performed until the asset categories, countries and currencies are identified. In case of funds of funds the look–through shall follow the same approach.
For the identification of countries the look–through should be implemented in order to identify all countries that represent more than 5 % of the fund and until the countries corresponding to 90 % of the fund are identified, i.e. regardless of the 90 % criteria all countries that represent more than 5 % of the fund have to be reported.
Quarterly information shall only be reported when the ratio of collective investments undertakings held by the group to total investments, measured as the ratio between item C0010/R0180 of template S.02.01 plus collective investments undertakings included in item C0010/R0220 of template S.02.01 plus collective investments undertakings included in item C0010/R0090 and the sum of item C0010/R0070 and C0010/RC0220 of template S.02.01, is higher than 30 % when method 1 as defined in Article 230 of Directive 2009/138/EC is used exclusively. When method 1 is used in combination with method 2 as defined in Article 233 of Directive 2009/138/EC or method 2 is used exclusively the ratio needs to be adjusted in order to capture the items of all entities included in the scope of template S.06.02.
Items shall be reported with positive values unless otherwise stated in the respective instructions.
The asset categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to CIC codes refer to Annex VI — CIC table of this Regulation.
This template shall include the look–through of all collective investment undertakings, or investments packaged as funds and similar undertakings, including when they are participations by underlying asset category, reported item–by–item in S.06.02. If one collective investment undertaking, or investment packaged as fund and similar undertaking is held by many undertakings, in this template it shall be reported only once.







 


ITEM


INSTRUCTIONS




C0010


Collective Investments Undertaking ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the group, when the options above are not available, and must be consistent over time.








C0020


Collective Investments Undertaking ID Code type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the group








C0030


Underlying asset category


Identify the assets categories, receivables and derivatives within the collective investment undertaking. One of the options in the following closed list shall be used:






 


1 — Government bonds










 


2 — Corporate bonds










 


3L — Listed equity










 


3X — Unlisted equity










 


4 — Collective Investment Undertakings










 


5 — Structured notes










 


6 — Collateralised securities










 


7 — Cash and deposits










 


8 — Mortgages and loans










 


9 — Properties










 


0 — Other investments (including receivables)










 


A — Futures










 


B-Call Options










 


C — Put Options










 


D — Swaps










 


E — Forwards










 


F — Credit derivatives










 


L — Liabilities




When the look–through regards a fund of funds, category ‘4 — Collective Investment Units’ shall be used only for non–material residual values.




C0040


Country of issue


Breakdown of each asset category identified in C0030 by issuer country. Identify the country of localisation of the issuer.
The localisation of the issuer is assessed by the address of the entity issuing the asset.
One of the options shall be used:






—


ISO 3166–1 alpha–2 code










—


XA: Supranational issuers










—


EU: European Union Institutions










—


AA: aggregated countries due to application of threshold




This item is not applicable to Categories 8 and 9 as reported in C0030.




C0050


Currency


Identify whether the currency of the asset category is the reporting currency or a foreign currency. All other currencies than the reporting currency are referred to as foreign currencies. One of the options in the following closed list shall be used:






 


1 — Reporting currency










 


2 — Foreign currency








C0060


Total amount


Total amount invested by asset category, country and currency through collective investment undertakings.
For liabilities a positive amount shall be reported.
For derivatives the Total amount can be positive (if an asset) or negative (if a liability).





S.07.01 — Structured products


General comments:

This section relates to annual submission of information for groups.
The asset categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to CIC codes refer to Annex VI — CIC table of this Regulation.
Structured products are defined as assets falling into the asset categories 5 (Structured notes) and 6 (Collateralised securities).
This template shall only be reported when the amount of structured products, measured as the ratio between assets classified as asset categories 5 (Structured notes) and 6 (Collateralised securities) as defined in Annex IV — Asset Categories of this Regulation and the sum of item C0010/R0070 and C0010/R0220 of template S.02.01, is higher than 5 % when method 1 as defined in Article 230 of Directive 2009/138/EC is used exclusively. When method 1 is used in combination with method 2 as defined in Article 233 of Directive 2009/138/EC or method 2 is used exclusively the ratio needs to be adjusted in order to capture the items of all entities included in the scope of template S.06.02.
In some cases the types of structured products (C0070) identify the derivative embedded in the structured product. In this case this classification shall be used when the structured product has the referred derivative embedded.
The template is applicable for method 1 (Accounting consolidation–based method), method 2 (Deduction and aggregation method) and a combination of methods 1 and 2.
Where method 1 is used exclusively, the reporting shall reflect the consolidated position of the structured notes and collateralised securities net of intra–group transactions held within the scope of group supervision in its portfolio. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


The structured products held directly by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The structured products held by undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35 shall be reported item by item;










—


The structured products held by other related undertakings shall not be included.




Where method 2 is used exclusively, the reporting shall include the detailed list of the structured notes and collateralised securities held by the participating undertakings, the insurance holding companies or mixed–financial holding companies and subsidiaries, and regardless of the proportional share used. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


The structured products held directly by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item










—


The structured products held by insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are subsidiaries (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area) shall be reported item by item by undertaking;










—


The structured products held by other related undertakings shall not be included.




Where a combination of methods 1 and 2 is used, one part of the reporting reflects the consolidated position of the structured notes and collateralised securities, net of intra–group transactions, held within the scope of group supervision which must be reported and the other part of the reporting shall include the detailed list of the structured notes and collateralised securities held by the participating undertakings, the insurance holding companies or mixed–financial holding companies and subsidiaries, regardless of the proportional share used.
The first part of the reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


The structured products held directly by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The structured products held by undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35 shall be reported item by item;










—


The structured products held by other related undertakings shall not be included




The second part of the reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


The structured products held directly by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies under method 2 shall be reported item by item;










—


The structured products held by insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are subsidiaries under method 2 (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area)shall be reported item by item by undrtaking;










—


The structured products held by other related undertakings under method 2 shall not be included.











 



ITEM




INSTRUCTIONS





C0010


Legal name of the undertaking


Identify the legal name of the undertaking within the scope of group supervision that holds the structured product.
This item shall be filled in only when it relates to structured products held by participating undertakings, insurance holding companies or mixed–financial holding companies and subsidiaries under deduction and aggregation method.




C0020


Identification code of the undertaking


Identification code by this order of priority if existent:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Type of code of the ID of the undertaking


Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0040


Asset ID Code


The Identification code of the structured product, as reported in S.06.02 using the following priority:






—


ISO 6166 ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. The code used shall be kept consistent over time and shall not be reused for other product.




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0050


Asset ID Code type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code+currency: ‘9/1’.




C0060


Collateral type


Identify the type of collateral, using the assets categories defined in Annex IV — Assets Categories. One of the options in the following closed list shall be used:






 


1 — Government bonds










 


2 — Corporate bonds










 


3 — Equity










 


4 — Collective Investment Undertakings










 


5 — Structured notes










 


6 — Collateralised securities










 


7 — Cash and deposits










 


8 — Mortgages and loans










 


9 — Properties










 


0 — Other investments










 


10 — No collateral




When more than one category of collateral exists for one single structured product, the most representative one shall be reported.




C0070


Type of structured product


Identify the type of structure of the product. One of the options in the following closed list shall be used:






 


1 — Credit linked notes
Security or deposit with an embedded credit derivative (e.g. credit default swaps or credit default options)










 


2 — Constant maturity swaps
(security with an embedded interest rate swap (‘IRS’), where the floating interest portion is reset periodically according to a fixed maturity market rate.)










 


3 — Asset backed securities
(security that has an asset as collateral.)










 


4 — Mortgage backed securities
(security that has real estate as collateral.)










 


5 — Commercial mortgage backed securities
(security that has real estate as collateral such as retail properties, office properties, industrial properties, multifamily housing and hotels.)










 


6 — Collateralised debt obligations
(structured debt security backed by a portfolio consisting of secured or unsecured bonds issued by corporate or sovereign obligators, or secured or unsecured loans made to corporate commercial and industrial loan costumers of lending banks.)










 


7 — Collateralised loan obligations
(security that has as underlying a trust of a portfolio of loans where the cash–flows from the security are derived from the portfolio.)










 


8 — Collateralised mortgage obligations
(investment–grade security backed by a pool of bonds, loans and other assets.)










 


9 — Interest rate–linked notes and deposits










 


10 — Equity–linked and Equity Index Linked notes and deposits










 


11 — FX and commodity–linked notes and deposits










 


12 — Hybrid linked notes and deposits
(it includes real estate and equity securities)










 


13 — Market–linked notes and deposits










 


14 — Insurance–linked notes and deposits, including notes covering Catastrophe and Weather Risk as well as Mortality Risk










 


99 — Others not covered by the previous options








C0080


Capital protection


Identify whether the product has capital protection. One of the options in the following closed list shall be used:






 


1 — Full capital protection










 


2 — Partial capital protection










 


3 — No capital protection








C0090


Underlying security / index / portfolio


Describe the type of underlying. One of the options in the following closed list shall be used:






 


1 — Equity and Funds (a selected group or basket of equities)










 


2 — Currency (a selected group or basket of currencies)










 


3 — Interest rate and yields (bond indices, yield curves, differences in prevailing interest rates on shorter and longer–term maturities, credit spreads, inflation rates and other interest rate or yield benchmarks)










 


4 — Commodities (a selected, basic good or group of goods)










 


5 — Index (performance of a selected index)










 


6 — Multi (allowing for a combination of the possible types listed above)










 


9 — Others not covered by the previous options (e.g. other economic indicators)








C0100


Callable or Putable


Identify whether the product has call and/or put features, or both, if applicable. One of the options in the following closed list shall be used:






 


1 — Call by the buyer










 


2 — Call by the seller










 


3 — Put by the buyer










 


4 — Put by the seller










 


5 — Any combination of the previous options








C0110
(A15)


Synthetic structured product


Identify if it is a structured products without any transfer of assets (e.g. products that will not give rise to any delivery of assets, except cash, if an adverse / favourable event occurs). One of the options in the following closed list shall be used:






 


1 — Structured product without any transfer of asset










 


2 — Structured product with transfer of asset








C0120


Prepayment structured product


Identify if it is a structured products which have the possibility of prepayment, considered as an early unscheduled return of principal. One of the options in the following closed list shall be used:






 


1 — Prepayment structured product










 


2 — Not a prepayment structured product








C0130


Collateral value


Total amount of collateral attached to the structured product despite the nature of the collateral.
In case of collateralisation on a portfolio basis, only the value referred to the single contract must be reported and not the total.




C0140


Collateral portfolio


This item informs if the collateral to the structured product covers only one structured product or more than one structured product that is held by the undertaking. Net positions refer to the positions held on structured products. One of the options in the following closed list shall be used:






 


1 — Collateral calculated on the basis of net positions resulting from a set of contracts










 


2 — Collateral calculated on the basis of a single contract










 


10 — No collateral








C0150


Fixed annual return


Identify the coupon (reported as a decimal), if applicable, for CIC categories 5 (Structured notes) and 6 (Collateralised securities).




C0160


Variable annual return


Identify variable rate of return if applicable, for CIC categories 5 (Structured notes) and 6 (Collateralised securities). It is most commonly identified as a benchmark market rate plus a spread, or as dependent on the performance of a portfolio or index (underlying dependent) or more complex returns set by the path of the underlying asset's price (path dependent), among others.




C0170


Loss given default


The percentage (reported as a decimal, e.g. 5 % shall be reported as 0,05) of the invested amount that will not be recovered following default, if applicable, for CIC categories 5 (Structured notes) and 6 (Collateralised securities).
If information is not defined in the contract this item shall not be reported. This item is not applicable for non–credit structured product.




C0180


Attachment point


The contractually defined loss percentage (reported as a decimal) above which the losses affect the structured product, if applicable, for CIC categories 5 (Structured notes) and 6 (Collateralised securities). This item is not applicable for non–credit structured product.




C0190


Detachment point


The contractually defined loss percentage (reported as a decimal) above which the losses seize to affect the structured product, if applicable, for CIC categories 5 (Structured notes) and 6 (Collateralised securities). This item is not applicable for non–credit structured product.





S.08.01 — Open derivatives


General comments:

This section relates to quarterly and annual submission of information for groups.
The derivatives categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to CIC codes refer to Annex VI — CIC table of this Regulation. This template contains an item–by–item list of derivatives held directly by the group (i.e. not on a look–through basis), classifiable as asset categories A to F.
Derivatives are considered assets if their Solvency II value is positive or zero. They are considered liabilities if their Solvency II value is negative or if they are issued by the undertaking. Both derivatives considered as assets or considered as liabilities shall be included.
Information shall include all derivatives contracts that existed during the reporting period and were not closed prior to the reporting reference date.
If there are frequent trades on the same derivative, resulting in multiple open positions, the derivative can be reported on an aggregated or net basis, as long as all the relevant characteristics are common and following the specific instruction for each relevant item.
Items shall be reported with positive values unless otherwise stated in the respective instructions.
A derivative is a financial instrument or other contract with all three of the following characteristics:






g)


Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’).










h)


It requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors.










i)


It is settled at a future date.




This template comprises two tables: Information on positions held and Information on derivatives.
On the table Information on positions held, each derivative shall be reported separately in as many rows as needed in order to properly fill in all items requested in that table. If for the same derivative two values can be attributed to one variable, then this derivative needs to be reported in more than one line.
In particular, for derivatives that have more than a pair of currencies, it shall be split into the pair components and reported in different rows.
On the table Information on derivative, each derivative shall be reported separately, with one row for each derivative, filling in all variables requested in that table.
Where method 1 is used exclusively, the reporting shall reflect the consolidated position of the derivatives net of intra–group transactions held within the scope of group supervision. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


The derivatives held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The derivatives held by undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35 shall be reported item by item;










—


The derivatives held by other related undertakings shall not be included





Where method 2 is used exclusively, the reporting shall include the detailed list of the derivatives held by the participating undertakings, the insurance holding companies or mixed–financial holding companies and subsidiaries, regardless of the proportional share used. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


The derivatives held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The derivatives held by insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are subsidiaries (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area) shall be reported item by item by undertaking;










—


The derivatives held by other related undertakings shall not be included.




Where a combination of methods 1 and 2 is used, one part of the reporting shall reflect the consolidated position of the derivatives, net of intra–group transactions held within the scope of group supervision which must be reported and the other part of the reporting shall include the detailed list of the derivatives held by the participating undertakings, the insurance holding companies or mixed–financial holding companies and subsidiaries, regardless of the proportional share used.
The first part of the reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


The derivatives held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The derivatives held by undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35 shall be reported item by item;










—


The derivatives held by other related undertakings shall not be included.





The second part of the reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


The derivatives held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies under method 2 shall be reported item by item;










—


The derivatives held by insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are subsidiaries under method 2 (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area) shall be reported item by item by undertaking;










—


The derivatives held by other related undertakings under method 2 shall not be included.




The information regarding the External rating (C0290) and Nominated ECAI (C0300) may be limited (not reported) in the following circumstances:






g)


through a decision of the national supervisory authority under Article 254(2) of the Directive 2009/138/EC; or










h)


through a decision of the national supervisory authority in the cases where the insurance and reinsurance undertakings have in place outsourcing arrangements in the area of investments that lead to this specific information not being available directly to the undertaking.











 



ITEM




INSTRUCTIONS






Information on positions held






C0010


Legal name of the undertaking


Identify the legal name of the undertaking within the scope of group supervision that holds the derivative.
This item shall be filled in only when it relates to derivatives held by participating undertakings, insurance holding companies, mixed–financial holding companies and subsidiaries under deduction and aggregation method.




C0020


Identification code of the undertaking


Identification code by this order of priority if existent:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Type of code of the ID of the undertaking


Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0040


Derivative ID Code


Derivative ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time








C0050


Derivative ID Code type


Type of ID Code used for the ‘Derivative ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0060


Portfolio


Distinction between life, non–life, shareholder's funds, general (no split) and ring fenced funds. One of the options in the following closed list shall be used:






 


1 — Life










 


2 — Non–life










 


3 — Ring fenced funds










 


4 — Other internal fund










 


5 — Shareholders' funds










 


6 — General




The split is not mandatory, except for identifying ring fenced funds, but shall be reported if the undertaking uses it internally. When an undertaking does not apply a split ‘general’ shall be used.




C0070


Fund number


Applicable to derivatives held in ring fenced funds or other internal funds (defined according to national markets).
Number which is attributed by the undertaking, corresponding to the unique number assigned to each fund. This number has to be consistent over time and shall be used to identify the funds in other templates. It shall not be re–used for a different fund.




C0080


Derivatives held in unit linked and index linked contracts


Identify the derivatives that are held by unit linked and index linked contracts. One of the options in the following closed list shall be used:






 


1 — Unit–linked or index–linked










 


2 — Neither unit–linked nor index–linked








C0090


Instrument underlying the derivative


ID Code of the instrument (asset or liability) underlying the derivative contract. This item is to be provided only for derivatives that have a single or multiple underlying instruments in the undertakings' portfolio. An index is considered a single instrument and shall be reported.
Identification code of the instrument underlying the derivative using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time










—


‘Multiple assets/liabilities’, if the underlying assets or liabilities are more than one




If the underlying is an index then the code of the index shall be reported.




C0100


Type of code of asset or liability underlying the derivative


Type of ID Code used for the ‘Instrument underlying the derivative’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




This item is not reported for derivatives which have as underlying more than one asset or liability.




C0110


Use of derivative


Describe the use of the derivative (micro / macro hedge, efficient portfolio management).
Micro hedge refers to derivatives covering a single financial instrument (asset or liability), forecasted transaction or other liability.
Macro hedge refers to derivatives covering a set of financial instruments (assets or liabilities), forecasted transactions or other liabilities.
Efficient portfolio management refers usually to operations where the manager wishes to improve a portfolio' income by exchanging a (lower) cash–flow pattern by another with a higher value, using a derivative or set of derivatives, without changing the asset' portfolio composition, having a lower investment amount and less transaction costs.
One of the options in the following closed list shall be used:






 


1 — Micro hedge










 


2 — Macro hedge










 


3 — Matching assets and liabilities cash–flows used in the context of matching adjustment portfolios










 


4 — Efficient portfolio management, other than ‘Matching assets and liabilities cash–flows’ used in the context of matching adjustment portfolios








C0120


Delta


Only applicable to CIC categories B and C (Call and put options), with reference to the reporting date.
Measures the rate of change of option value with respect to changes in the underlying asset's price.
This shall be reported as a decimal.




C0130


Notional amount of the derivative


The amount covered or exposed to the derivative.
For futures and options corresponds to contract size multiplied by the trigger value and by the number of contracts reported in that line. For swaps and forwards it corresponds to the contract amount of the contracts reported in that line. When the trigger value corresponds to a range, the average value of the range shall be used.
The notional amount refers to the amount that is being hedged / invested (when not covering risks). If several trades occur, it shall be the net amount at the reporting date.




C0140


Buyer/Seller


Only for futures and options, swaps and credit derivatives contracts (currency, credit and securities swaps).
Identify whether the derivative contract was bought or sold.
The buyer and seller position for swaps is defined relatively to the security or notional amount and the swap flows.
A seller of a swap owns the security or notional amount at the contract inception and agrees to deliver during the contract term that security or notional amount, including any other outflows related to the contract, when applicable.
A buyer of a swap will own the security or the notional amount at the end of the derivatives contact and will receive during the contract term that security or notional amount, including any other inflows related to the contract, when applicable.
One of the options in the following closed list shall be used, with the exception of Interest Rate Swaps:






 


1 — Buyer










 


2 — Seller




For interest rate swaps one of the options in the following closed list shall be use:






 


3 — FX–FL: Deliver fixed–for–floating










 


4 — FX–FX: Deliver fixed–for–fixed










 


5 — FL–FX: Deliver floating–for–fixed










 


6 — FL–FL: Deliver floating–for–floating








C0150


Premium paid to date


The payment made (if bought), for options and also up–front and periodical premium amounts paid for swaps, since inception.




C0160


Premium received to date


The payment received (if sold), for options and also up–front and periodical premium amounts received for swaps, since inception.




C0170


Number of contracts


Number of similar derivative contracts reported in the line. It shall be the number of contracts entered into. For Over–The–Counter derivatives, e.g., one swap contract, ‘1’ shall be reported, if ten swaps with the same characteristics, ‘10’ shall be reported.
The number of contracts shall be the ones outstanding at the reporting date.




C0180


Contract size


Number of underlying assets in the contract (e.g. for equity futures it is the number of equities to be delivered per derivative contract at maturity, for bond futures it is the reference amount underlying each contract).
The way the contract size is defined varies according with the type of instrument. For futures on equities it is common to find the contract size defined as a function of the number of shares underlying the contract.
For futures on bonds, it is the bond nominal amount underlying the contract.
Only applicable for futures and options.




C0190


Maximum loss under unwinding event


Maximum amount of loss if an unwinding event occurs. Applicable to CIC category F.
Where a credit derivative is 100 % collateralised, the maximum loss under an unwinding event is zero.




C0200


Swap outflow amount


Amount delivered under the swap contract (other than premiums), during the reporting period. Corresponds to interest paid for IRS and amounts delivered for currency swaps, credit swaps, total return swaps and other swaps.
In the cases where the settlement is made on a net basis then only one of the items C0200 and C0210 shall be reported.




C0210


Swap inflow amount


Amount received under the swap contract (other than premiums), during the reporting period. Corresponds to interest received for IRS and amounts received for currency swaps, credit swaps, total return swaps and other swaps.
In the cases where the settlement is made on a net basis then only one of the items C0200 and C0210 shall be reported.




C0220


Initial date


Identify the ISO 8601 (yyyy–mm–dd) code of the date when obligations under the contract come into effect.
When various dates occur for the same derivative, report only the one regarding the first trade date of the derivative and only one row for each derivative (no different rows for each trade) reflecting the total amount invested in that derivative considering the different dates of trade.
In case of novation, the novation date becomes the trade date for that derivative.




C0230


Duration


Derivative duration, defined as the residual modified duration, for derivatives for which a duration measure is applicable.
Calculated as the net duration between in and out flows from the derivative, when applicable.




C0240


Solvency II value


Value of the derivative as of the reporting date calculated as defined by Article 75 of the Directive 2009/138/EC. It can be positive, negative or zero.




C0250


Valuation method


Identify the valuation method used when valuing derivatives. One of the options in the following closed list shall be used:






 


1 — quoted market price in active markets for the same assets or liabilities










 


2 — quoted market price in active markets for similar assets or liabilities










 


3 — alternative valuation methods










 


6 — Market valuation according to Article 9(4) of Delegated Regulation 2015/35












Information on derivatives








C0040


Derivative ID Code


Derivative ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time








C0050


Derivative ID Code type


Type of ID Code used for the ‘Derivative ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0260


Counterparty Name


Name of the counterparty of the derivative. When available, this item corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.
The following shall be considered:






—


Name of the exchange market for exchanged traded derivatives; or










—


Name of Central Counterparty (CCP) for Over–The–Counter derivatives where they are cleared through a CCP; or










—


Name of the contractual counterparty for the other Over–The–Counter derivatives.








C0270


Counterparty Code


Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other than an exchange market and Central Counterparty (CCP).
Identification code of the counterparty using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported




C0280


Type of counterparty code


Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other than an exchange market and Central Counterparty (CCP).
Identification of the code used for the ‘Counterparty Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0290


External rating


Only applicable to Over–The–Counter derivatives.
The rating of the counterparty of the derivative at the reporting reference date issued by the nominated credit assessment institution (ECAI).
This item is not applicable to derivatives for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.




C0300


Nominated ECAI


Identify the credit assessment institution (ECAI) giving the external rating, by using the name of the ECAI as published at ESMA website.
This item shall be reported when External rating (C0290) is reported




C0310


Credit quality step


Identify the credit quality step attributed to the counterparty of the derivative, as defined by Article 109a(1) of Directive 2009/138/EC. The credit quality step shall reflect any readjustments to the credit quality made internally by the undertakings that use the standard formula.
This item is not applicable to derivatives for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.
One of the options in the following closed list shall be used:






 


0 — Credit quality step 0










 


1 — Credit quality step 1










 


2 — Credit quality step 2










 


3 — Credit quality step 3










 


4 — Credit quality step 4










 


5 — Credit quality step 5










 


6 — Credit quality step 6










 


9 — No rating available








C0320


Internal rating


Internal rating of assets for undertakings using internal model to the extent that the internal ratings are used in their internal modelling. If an internal model undertaking is using solely external ratings this item shall not be reported.




C0330


Counterparty group


Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other than an exchange market and Central Counterparty (CCP).
Name of the ultimate parent entity of counterparty. When available, this item corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.




C0340


Counterparty group code


Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other than an exchange market and Central Counterparty (CCP).
Identification code using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported.




C0350


Type of counterparty group code


Identification of the code used for the ‘Counterparty group Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0360


Contract name


Name of the derivative contract.




C0370


Currency


Identify the ISO 4217 alphabetic code of the currency of the derivative, i.e., currency of the notional amount of the derivative (e.g.: option having as underlying an amount in USD, currency for which the notional amount is expressed contractually for FX swap, etc.).




C0380


CIC


Complementary Identification Code used to classify assets, as set out in Annex — VI CIC Table of this Regulation. When classifying derivatives using the CIC table, undertakings shall take into consideration the most representative risk to which the derivative is exposed to.




C0390


Trigger value


Reference price for futures, strike price for options (for bonds, price shall be a percentage of the par amount), currency exchange rate or interest rate for forwards, etc.
Not applicable to CIC D3 — Interest rate and currency swaps. For CIC F1 — Credit default swaps it shall not be completed if not possible.
In the case of more than one trigger over time, report the next trigger occurring.
When the derivative has a range of trigger values, report the set separated by comma ‘,’ if the range is not continuous and report the range separated by ‘–’ if it is continuous.




C0400


Unwind trigger of contract


Identify the event that causes the unwinding of the contract, out of the regular expiration or term conditions. One of the options in the following closed list shall be used:






 


1 — Bankruptcy of the underlying or reference entity










 


2 — Adverse fall in value of the underlying reference asset










 


3 — Adverse change in credit rating of the underlying assets or entity










 


4 — Novation, i.e. the act of replacing an obligation under the derivative with a new obligation, or replacing a party of the derivative with a new party










 


5 — Multiple events or a combination of events










 


6 — Other events not covered by the previous options










 


9 — No unwind trigger








C0410


Swap delivered currency


Identify the ISO 4217 alphabetic code of the currency of the swap price (only for currency swaps and currency and interest rate swaps).




C0420


Swap received currency


Identify the ISO 4217 alphabetic code of the currency of the swap notional amount (only for currency swaps and currency and interest rate swaps).




C0430


Maturity date


Identify the contractually defined ISO 8601 (yyyy–mm–dd) code of the date of close of the derivative contract, whether at maturity date, expiring date for options (European or American), etc.





S.08.02 — Derivatives Transactions


General comments:

This section relates to quarterly and annual submission of information for groups.
The derivatives categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to CIC codes refer to Annex VI — CIC table of this Regulation.
This template contains an item–by–item list of closed derivatives held directly by the group (i.e. not on a look–through basis), classifiable as asset categories A to F. When a contract is still open but has been reduced in size the closed portion shall be reported.
Derivatives are considered assets if their Solvency II value is positive or zero. They are considered liabilities if their Solvency II value is negative or if they are issued by the group. Both derivatives considered as assets or considered as liabilities shall be included.
Closed derivatives are the ones that were open at some point of the reference period (i.e. last quarter if template is submitted quarterly or last year if template is only submitted annually) but were closed before the end of the reporting period.
If there are frequent trades on the same derivative, the derivative can be reported on an aggregated or net basis (indicating only the first and the last trade dates), as long as all the relevant characteristics are common, and following the specific instruction for each relevant item.
Items shall be reported with positive values unless otherwise stated in the respective instructions.
A derivative is a financial instrument or other contract with all three of the following characteristics:






j)


Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’).










k)


It requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors.










l)


It is settled at a future date.




This template comprises two tables: Information on positions held and Information on derivatives.
On the table Information on positions held, each derivative shall be reported separately in as many rows as needed in order to properly fill in all items requested in that table. If for the same derivative two values can be attributed to one variable, then this derivative needs to be reported in more than one line.
In particular, for derivatives that have more than a pair of currencies, it shall be split into the pair components and reported in different rows.
On the table Information on derivative, each derivative shall be reported separately, with one row for each derivative, filling in all variables requested in that table.
The template is applicable for method 1 (Accounting consolidation–based method), method 2 (Deduction and aggregation method) and a combination of methods 1 and 2.
Where method 1 is used exclusively, the reporting shall reflect the consolidated position of the closed derivatives net of intra–group transactions held within the scope of group supervision. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


The closed derivatives held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The closed derivatives held by undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35 shall be reported item by item;










—


The closed derivatives held by other related undertakings shall not be included.




Where method 2 is used exclusively, the reporting shall include the detailed list of the closed derivatives held by the participating undertakings, the insurance holding companies or mixed–financial holding companies and subsidiaries, regardless of the proportional share used. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


The closed derivatives held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The closed derivatives held by insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are subsidiaries (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area) shall be reported item by item by undertaking;










—


The closed derivatives held by other related undertakings shall not be included.




Where a combination of methods 1 and 2 is used, one part of the reporting shall reflect the consolidated position of the closed derivatives, net of intra–group transactions held within the scope of group supervision which must be reported and the other part of the reporting shall include the closed detailed list of the derivatives held by the participating undertakings, the insurance holding companies or mixed–financial holding companies and subsidiaries, regardless of the proportional share used.
The first part of the reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


The closed derivatives held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The closed derivatives held by undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35 shall be reported item by item;










—


The closed derivatives held by other related undertakings shall not be included.




The second part of the reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


The closed derivatives held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies under method 2 shall be reported item by item of the closed derivatives held;










—


The closed derivatives held by insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are subsidiaries under method 2 (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area) shall be reported item by item of the closed derivatives held by undertaking;










—


The closed derivatives held by other related undertakings under method 2 shall not be included.











 



ITEM




INSTRUCTIONS






Information on positions held






C0010


Legal name of the undertaking


Identify the legal name of the undertaking within the scope of group supervision that holds the derivative.
This item shall be filled in only when it relates to derivatives held by participating undertakings, insurance holding companies, mixed–financial holding companies and subsidiaries under deduction and aggregation method.




C0020


Identification code of the undertaking


Identification code by this order of priority if existent:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Type of code of the ID of the undertaking


Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0040


Derivative ID Code


Derivative ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time








C0050


Derivative ID Code type


Type of ID Code used for the ‘Derivative ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0060


Portfolio


Distinction between life, non–life, shareholder's funds, general (no split) and ring fenced funds. One of the options in the following closed list shall be used:






 


1 — Life










 


2 — Non–life:










 


3 — Ring fenced funds










 


4 — Other internal fund










 


5 — Shareholders' funds










 


6 — General




The split is not mandatory, except for identifying ring fenced funds, but shall be reported if the undertaking uses it internally. When an undertaking does not apply a split ‘general’ shall be used.




C0070


Fund number


Applicable to derivatives held in ring fenced funds or other internal funds (defined according to national markets).
Number which is attributed by the undertaking, corresponding to the unique number assigned to each fund. This number has to be consistent over time and shall be used to identify the funds in other templates. It shall not be re–used for a different fund.




C0080


Derivatives held in unit linked and index linked contracts


Identify the derivatives that are held by unit linked and index linked contracts. One of the options in the following closed list shall be used:






 


1– Unit–linked or index–linked










 


2 — Neither unit–linked nor index–linked








C0090


Instrument underlying the derivative


ID Code of the instrument (asset or liability) underlying the derivative contract. This item is to be provided only for derivatives that have a single or multiple underlying instruments in the undertakings' portfolio. An index is considered a single instrument and shall be reported.
Identification code of the instrument underlying the derivative using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time










—


‘Multiple assets/liabilities’, if the underlying assets or liabilities are more than one




If the underlying is an index then the code of the index shall be reported.




C0100


Type of code of asset or liability underlying the derivative


Type of ID Code used for the ‘Instrument underlying the derivative’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




This item is not reported for derivatives which have as underlying more than one asset or liability.




C0110


Use of derivative


Describe the use of the derivative (micro / macro hedge, efficient portfolio management).
Micro hedge refers to derivatives covering a single financial instrument (asset or liability), forecasted transaction or other liability.
Macro hedge refers to derivatives covering a set of financial instruments (assets or liabilities), forecasted transactions or other liabilities.
Efficient portfolio management refers usually to operations where the manager wishes to improve a portfolio' income by exchanging a (lower) cash–flow pattern by another with a higher value, using a derivative or set of derivatives, without changing the asset' portfolio composition, having a lower investment amount and less transaction costs.
One of the options in the following closed list shall be used:






 


1 — Micro hedge










 


2 — Macro hedge










 


3 — Matching assets and liabilities cash–flows used in the context of matching adjustment portfolios










 


4 — Efficient portfolio management, other than ‘Matching assets and liabilities cash–flows used in the context of matching adjustment portfolios’








C0120


Notional amount of the derivative


The amount covered or exposed to the derivative.
For futures and options corresponds to contract size multiplied by the trigger value and by the number of contracts reported in that line. For swaps and forwards it corresponds to the contract amount of the contracts reported in that line.
The notional amount refers to the amount that is being hedged / invested (when not covering risks). If several trades occur, it shall be the net amount at the reporting date.




C0130


Buyer/Seller


Only for futures and options, swaps and credit derivatives contracts (currency, credit and securities swaps).
Identify whether the derivative contract was bought or sold.
The buyer and seller position for swaps is defined relatively to the security or notional amount and the swap flows.
A seller of a swap owns the security or notional amount at the contract inception and agrees to deliver during the contract term that security or notional amount, including any other outflows related to the contract, when applicable.
A buyer of a swap will own the security or the notional amount at the end of the derivatives contact and will receive during the contract term that security or notional amount, including any other inflows related to the contract, when applicable.
One of the options in the following closed list shall be used, with the exception of Interest Rate Swaps:






 


1 — Buyer










 


2 — Seller




For interest rate swaps one of the options in the following closed list shall be use:






 


3 — FX–FL: Deliver fixed–for–floating










 


4 — FX–FX: Deliver fixed–for–fixed










 


5 — FL–FX: Deliver floating–for–fixed










 


6 — FL–FL: Deliver floating–for–floating








C0140


Premium paid to date


The payment made (if bought), for options and also up–front and periodical premium amounts paid for swaps, since inception.




C0150


Premium received to date


The payment received (if sold), for options and also up–front and periodical premium amounts received for swaps, since inception.




C0160


Profit and loss to date


Amount of profit and loss arising from the derivative since inception, realised at the closing/maturing date. Corresponds to the difference between the value (price) at sale date and the value (price) at acquisition date.
This amount could be positive (profit) or negative (loss).




C0170


Number of contracts


Number of similar derivative contracts reported in the line. For Over–The–Counter derivatives, e.g., one swap contract, 1 shall be reported, if ten swaps with the same characteristics, 10 shall be reported.
The number of contracts shall be the ones entered into and that were closed at the reporting date.




C0180


Contract size


Number of underlying assets in the contract (e.g. for equity futures it is the number of equities to be delivered per derivative contract at maturity, for bond futures it is the reference amount underlying each contract).
The way the contract size is defined varies according with the type of instrument. For futures on equities it is common to find the contract size defined as a function of the number of shares underlying the contract.
For futures on bonds, it is the bond nominal amount underlying the contract.
Only applicable for futures and options.




C0190


Maximum loss under unwinding event


Maximum amount of loss if an unwinding event occurs. Applicable to CIC category F.




C0200


Swap outflow amount


Amount delivered under the swap contract (other than premiums), during the reporting period. Corresponds to interest paid for IRS and amounts delivered for currency swaps, credit swaps, total return swaps and other swaps.
In the cases where the settlement is made on a net basis then only one of the items C0200 and C0210 shall be reported.




C0210


Swap inflow amount


Amount received under the swap contract (other than premiums), during the reporting period. Corresponds to interest received for IRS and amounts received for currency swaps, credit swaps, total return swaps and other swaps.
In the cases where the settlement is made on a net basis then only one of the items C0200 and C0210 shall be reported.




C0220


Initial date


Identify the ISO 8601 (yyyy–mm–dd) code of the date when obligations under the contract come into effect.
When various trades occur for the same derivative, report only the one regarding the first trade date of the derivative and only one row for each derivative (no different rows for each trade) reflecting the total amount invested in that derivative considering the different dates of trade.
In case of novation, the novation date becomes the trade date for that derivative.




C0230


Solvency II value


Value of the derivative calculated as defined by Article 75 of the Directive 2009/138/EC as of the trade (closing or sale) or maturity date. It can be positive, negative or zero.














 



ITEM




INSTRUCTIONS






Information on derivatives






C0040


Derivative ID Code


Derivative ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time








C0050


Derivative ID Code type


Type of ID Code used for the ‘Derivative ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0240


Counterparty Name


Name of the counterparty of the derivative. When available, corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.
The following shall be considered:






—


Name of the exchange market for exchanged traded derivatives; or










—


Name of Central Counterparty (CCP) for Over–The–Counter derivatives where they are cleared through a CCP; or
Name of the contractual counterparty for the other Over–The–Counter derivatives.








C0250


Counterparty Code


Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other than an exchange market and Central Counterparty (CCP).
Identification code using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported.




C0260


Type of counterparty code


Only applicable to Over–The–Counter derivatives.
Identification of the code used for the ‘Counterparty Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0270


Counterparty group


Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other than an exchange market and Central Counterparty (CCP).
Name of the ultimate parent entity of counterparty. When available, this item corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.




C0280


Counterparty group code


Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other than an exchange market and Central Counterparty (CCP).
Identification code using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported.




C0290


Type of counterparty group code


Identification of the code used for the ‘Counterparty group Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0300


Contract name


Name of the derivative contract.




C0310


Currency


Identify the ISO 4217 alphabetic code of the currency of the derivative, i.e., currency of the notional amount of the derivative (e.g.: option having as underlying an amount in USD, currency for which the notional amount is expressed contractually for FX swap, etc.).




C0320


CIC


Complementary Identification Code used to classify assets, as set out in Annex — VI CIC table of this Regulation. When classifying derivatives using the CIC table, undertakings shall take into consideration the most representative risk to which the derivative is exposed to.




C0330


Trigger value


Reference price for futures, strike price for options (for bonds price shall be a percentage of the par amount), currency exchange rate or interest rate for forwards, etc.
Not applicable to CIC D3 — Interest rate and currency swaps.
For CIC F1 — Credit default swaps it shall not be completed if not possible.
In the case of more than one trigger over time, report the next trigger occurring.
When the derivative has a range of trigger values, report the set separated by comma ‘,’ if the range is not continuous and report the range separated by ‘–’ if it is continuous.




C0340


Unwind trigger of contract


Identify the event that causes the unwinding of the contract, out of the regular expiration or term conditions. One of the options in the following closed list shall be used:






 


1 — Bankruptcy of the underlying or reference entity










 


2 — Adverse fall in value of the underlying reference asset










 


3 — Adverse change in credit rating of the underlying assets or entity










 


4 — Novation, i.e. the act of replacing an obligation under the derivative with a new obligation, or replacing a party of the derivative with a new party










 


5 — Multiple events or a combination of events










 


6 — Other events not covered by the previous options










 


9 — No unwind trigger








C0350


Swap delivered currency


Identify the ISO 4217 alphabetic code of the currency of the swap price (only for currency swaps and currency and interest rate swaps).




C0360


Swap received currency


Identify the ISO 4217 alphabetic code of the currency of the swap notional amount (only for currency swaps and currency and interest rate swaps).




C0370


Maturity date


Identify the contractually defined ISO 8601 (yyyy–mm–dd) code of the date of close of the derivative contract, whether at maturity date, expiring date for options (European or American), etc.





S.09.01 — Information on gains / income and losses in the period


General comments:

This section relates to annual submission of information for groups.
This template contains information on gains / income and losses by asset category (including derivatives). i.e., no item–by–item reporting is required. The asset categories considered in this template are the ones defined in Annex IV — Assets Categories.
At group level, the template is applicable for method 1 (Accounting consolidation–based method), method 2 (Deduction and aggregation method) and a combination of methods 1 and 2.
Where method 1 is used exclusively, the reporting shall reflect the consolidated position of the portfolios (i.e. net of IGT) within the scope of group supervision. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


Gains/ income and losses of portfolios held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported portfolio by portfolio, each by asset category;










—


Gains / income and losses of portfolios held undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35 shall be reported portfolio by portfolio, each by asset category;










—


Gains / income and losses of portfolios held by other related undertakings shall not be included;




Where method 2 is used exclusively, the reporting shall include the detailed list of the portfolios held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies and its subsidiaries and their profitability by asset category. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


Gains / income and losses of portfolios held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported portfolio by portfolio, each by asset category;










—


Gains / income and losses of portfolios held by subsidiaries (EEA, equivalent non –EEA, non–equivalent non–EEA) shall be reported portfolio by portfolio, each by asset category;










—


Gains / income and losses of portfolios held by other related undertakings shall not be included;




Where a combination of methods 1 and 2 is used, one part of the reporting shall reflect the consolidated position of the portfolios (i.e. net of IGT) within the scope of group supervision which must be reported and the other part of the reporting shall include the detailed list of the portfolios held by subsidiaries and their profitability by asset category.
The first part of the reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


Gains/ income and losses of portfolios held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported portfolio by portfolio, each by asset category;










—


Gains / income and losses of portfolios held undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35 shall be reported portfolio by portfolio, each by asset category;










—


Gains / income and losses of portfolios held by other related undertakings shall not be included;




The second part of the reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


Gains / income and losses of portfolios held by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported portfolio by portfolio, each by asset category;










—


Gains / income and losses of portfolios held by subsidiaries (EEA, equivalent non –EEA, non–equivalent non–EEA) shall be reported portfolio by portfolio, each by asset category;










—


Gains / income and losses of portfolios held by other related undertakings shall not be included.




Items shall be reported with positive values unless otherwise stated in the respective instructions.







 



ITEM




INSTRUCTIONS





C0010


Legal name of the undertaking


Identify the legal name of the undertaking within the scope of group supervision for which the return on investment relates to.
This item shall be filled in only when it relates to the return on investment by asset category for assets held by subsidiaries consolidated under deduction and aggregation method.
The cell shall be filled in only when it relates to the list portfolio by portfolio of assets, each reported by asset category, held by subsidiaries under method 2.
When the cell is filled in, the portfolios held by subsidiaries under method 2 cannot be reconciled with template S.06.02.
When the cell is blank, the portfolios held by the group can be reconciled with template S.06.02.




C0020


Identification code of the undertaking


Identification code by this order of priority if existent:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Type of code of the ID of the undertaking


Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0040


Asset category


Identify the asset categories present in the portfolio.
Use the categories defined in Annex IV — Assets Categories.




C0050


Portfolio


Distinction between life, non–life, shareholder's funds, general (no split) and ring fenced funds. One of the options in the following closed list shall be used:






 


1 — Life










 


2 — Non–life










 


3 — Ring fenced funds










 


4 — Other internal funds










 


5 — Shareholders' funds










 


6 — General




The split is not mandatory, except for identifying ring fenced funds, but shall be reported if the undertaking uses it internally. When an undertaking does not apply a split ‘general’ must be used.




C0060


Asset held in unit linked and index linked contracts


Identify the assets that are held by unit linked and index linked contracts. One of the options in the following closed list shall be used:






 


1– Unit–linked or index–linked










 


2 — Neither unit–linked nor index–linked








C0070


Dividends


Amount of dividends earned over the reporting period,, i.e. dividends received less the right to receive a dividend already recognised at the beginning of the reporting period, plus the right to receive a dividend recognised at the end of the reporting period. Applicable to dividend paying assets such as equity, preferred securities and collective investment undertakings.
Includes also dividends received from assets that have been sold or matured.




C0080


Interest


Amount of interest earned, i.e. interest received less accrued interest at the start of the period plus accrued interest, at the end of the reporting period.
Includes interest received when the asset is sold/ matured or when the coupon is received.
Applicable to coupon and interest paying assets such as bonds, loans and deposits.




C0090


Rent


Amount of rent earned, i.e. rent received less accrued rent at the start of the period plus accrued rent, at the end of the reporting period.
Includes also rents received when the asset is sold or matured.
Only applicable to properties, regardless of the function.




C0100


Net gains and losses


Net gains and losses resulting from assets sold or matured during the reporting period.
The gains and losses are calculated as the difference between selling or maturity value and the value according to Article 75 of Directive 2009/138/EC at the end of the prior reporting year (or, in case of assets acquired during the reporting period, the acquisition value).
The net value can be positive, negative or zero.




C0110


Unrealised gains and losses


Unrealised gains and losses resulting from assets not sold nor matured during the reporting period.
The unrealised gains and losses are calculated as the difference between the value according to Article 75 of Directive 2009/138/EC at the end of the reporting year end and the value according to Article 75 of Directive 2009/138/EC at the end of the prior reporting year (or, in case of assets acquired during the reporting period, the acquisition value).
The net value can be positive, negative or zero.





S.10.01 — Securities lending and repos


General comments:

This section relates to annual submission of information for groups.
This template contains an item–by–item list of securities lending transactions and repurchase agreements (buyer and seller) contracts, which include also the liquidity swaps referred to in Article 309 (2)(f) of the Delegated Regulation (EU) 2015/35.
It shall be reported only when the value of the underlying securities on and off balance sheet involved in lending or repurchase agreements, with maturity date falling after the reporting reference date represent more than 5 % of the total investments as reported in C0010/R0070 and C0010/R0220 of template S.02.01. when method 1 as defined in Article 230 of Directive 2009/138/EC is used exclusively. When method 1 is used in combination with method 2 as defined in Article 233 of Directive 2009/138/EC or method 2 is used exclusively the ratio needs to be adjusted in order to capture the items of all entities included in the scope of template S.06.02.
All contracts that are on the balance sheet or off balance sheet shall be reported. The information shall include all contracts in the reporting period regardless of whether they were open or closed at the reporting date. For contracts which are part of a roll–over strategy, where they substantially are the same transaction, only open positions shall be reported.
A repurchase agreement (repo) is defined as the sale of securities together with an agreement for the seller to buy back the securities at a later date. Securities lending is defined as the lending of securities by one party to another, which requires that the borrower provides the lender with collateral.
Items shall be reported with positive values unless otherwise stated in the respective instructions.
The asset categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to CIC codes refer to Annex VI — CIC table of this Regulation.
Each repo and securities lending contract shall be reported in as many rows as needed to provide the information requested. If for one item one option fits one part of the instrument being reported and a different option fits the other part then the contract needs to be unbundled unless is stated otherwise in the instructions.
The template is applicable for method 1 (Accounting consolidation–based method), method 2 (Deduction and aggregation method) and a combination of methods 1 and 2.
Where method 1 is used exclusively, the reporting shall reflect the consolidated position of the repos and securities lending contracts net of intra–group transactions held within the scope of group supervision. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


The repurchase agreements and securities lending contracts held directly (i.e. not on a look–through basis) by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The repurchase agreements and securities lending contracts held directly (i.e. not on a look–through basis) by undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35 shall be reported item by item;










—


The repurchase agreements and securities lending contracts held by other related undertakings shall not be included.




Where method 2 is used exclusively, the reporting shall include the detailed list of the repos and securities lending contracts held by the participating undertakings, the insurance holding companies or mixed–financial holding companies and its subsidiaries, regardless of the proportional share used. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


The repurchase agreements and securities lending contracts held directly (i.e. not on a look–through basis) by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The repurchase agreements and securities lending contracts held directly (i.e. not on a look–through basis) by insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are subsidiaries (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area) shall be reported item by item;










—


The repurchase agreements and securities lending contracts held by other related undertakings shall not be included.




Where a combination of methods 1 and 2 is used, one part of the reporting shall reflect the consolidated position of the repos and securities lending contracts, net of intra–group transactions, held within the scope of group supervision which must be reported and the other part of the reporting shall include the detailed list of the repos and securities lending contracts held by the participating undertakings, the insurance holding companies or mixed–financial holding companies and its subsidiaries, regardless of the proportional share used.
The first part of the reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


The repurchase agreements and securities lending contracts held directly (i.e. not on a look–through basis) by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The repurchase agreements and securities lending contracts held directly (i.e. not on a look–through basis) by undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35 shall be reported item by item;










—


The repurchase agreements and securities lending contracts held by other related undertakings shall not be included.




The second part of the reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


The repurchase agreements and securities lending contracts held directly (i.e. not on a look–through basis) by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies under method 2 shall be reported item by item;










—


The repurchase agreements and securities lending contracts held directly (i.e. not on a look–through basis)by insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are subsidiaries under method 2 (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area) shall be reported item by item;










—


The repurchase agreements and securities lending contracts held by other related undertakings under method 2 shall not be included.











 



ITEM




INSTRUCTIONS





C0010


Legal name of the undertaking


Identify the legal name of the undertaking within the scope of group supervision that holds the repo and securities lending.
This item shall be filled in only when it relates to the repos and securities lending contracts held by participating undertakings, insurance holding companies or mixed–financial holding companies and subsidiaries under deduction and aggregation method.




C0020


Identification code of the undertaking


Identification code by this order of priority if existent:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Type of code of the ID of the undertaking


Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0040


Portfolio


Distinction between life, non–life, shareholder's funds, general (no split) and ring fenced funds. One of the options in the following closed list shall be used:






 


1 — Life










 


2 — Non–life:










 


3 — Ring fenced funds










 


4 — Other internal fund










 


5 — Shareholders' funds










 


6 — General




The split is not mandatory, except for identifying ring fenced funds, but shall be reported if the undertaking uses it internally. When an undertaking does not apply a split ‘general’ must be used.
For assets held off–balance sheet this item shall not be reported.




C0050


Fund number


Applicable to assets held in ring fenced funds or other internal funds (defined according to national markets).
Number which is attributed by the undertaking, corresponding to the unique number assigned to each fund. This number has to be consistent over time and shall be used to identify the funds in other templates. It shall not be re–used for a different fund.




C0060


Asset category


Identify the asset categories of the underlying asset lent/provided as part of a securities lending transactions or repurchase agreements).
Use the categories defined in Annex IV — Assets Categories of this Regulation.




C0070


Counterparty Name


Name of the counterparty of the contract.
When available, this item corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.




C0080


Counterparty code


Identification code of the counterparty using the Legal Entity Identifier (LEI) if available.
If none is available, this item shall not be reported.




C0090


Type of counterparty code


Identification of the code used for the ‘Counterparty Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








C0100


Counterparty asset category


Identify the most significant asset category borrowed/received as part of a securities lending transactions or repurchase agreements.
Use the asset categories defined in Annex IV — Assets Categories of this Regulation.




C0110


Asset held in unit–linked and index–linked contracts


Identify if the underlying asset identified in C0060 is held by unit linked and index linked contracts. One of the options in the following closed list shall be used:






 


1 — Unit–linked or index–linked










 


2 — Neither unit–linked nor index–linked








C0120


Position in the contract


Identify whether the undertaking is a buyer or seller in the repo or a lender or borrower in the securities lending. One of the options in the following closed list shall be used:






 


1 — Buyer in a repo










 


2 — Seller in a repo










 


3 — Lender in a securities lending










 


4 — Borrower in a securities lending








C0130


Near leg amount


Represents the following amounts:






—


Buyer in a repo: amount received at the contract inception










—


Seller in a repo: amount ceded at the contract inception










—


Lender in a securities lending: amount received as guarantee at the contract inception










—


Borrower in a securities lending: amount or market value of the securities received at the contract inception








C0140


Far leg amount


This item is only applicable for repos and represents the following amounts:






—


Buyer in a repo: amount ceded at the contract maturity










—


Seller in a repo: amount received at the contract maturity








C0150


Start date


Identify the ISO 8601 (yyyy–mm–dd) code of the contract start date. The contract start date refers to the date when obligations under the contract come into effect.




C0160


Maturity date


Identify the ISO 8601 (yyyy–mm–dd) code of the contract closing date. Even if the contract is on an open call basis, there is usually a date when the contract expires. In these cases this date must be reported, if no call occurs before.
An agreement is considered closed when it has matured, a call occurs or the agreement is cancelled.
For contracts with no defined maturity date report ‘9999–12–31’.




C0170


Solvency II Value


This item is only applicable for contracts that are still open at the reporting date.
Value of the repo or securities lending contract, following Article 75 of Directive 2009/138/EC rules for valuation of contracts.
This value can be positive, negative or zero.





S.11.01 — Assets held as collateral


General comments:

This section relates to annual submission of information for groups.
This template contains an item–by–item list of off–balance sheet assets held as collateral for covering balance sheet.
It consists of detailed information from the perspective of the assets held as collateral and not from the perspective of the collateral arrangement.
If there is a pool of collaterals or a collateral arrangement comprising multiple assets, as many rows as the assets in the pool or arrangement shall be reported.
This template comprises two tables: Information on positions held and Information on assets.
On the table Information on positions held, each asset held as collateral shall be reported separately in as many rows as needed in order to properly fill in all variables requested in that table. If for the same asset two values can be attributed to one variable, then this asset needs to be reported in more than one line.
On the table Information on assets, each asset held as collateral shall be reported separately, with one row for each asset, filling in all variables requested in that table.
All items except items ‘Type of asset for which the collateral is held’ (C0140), ‘Name of the counterparty pledging the collateral’ (C0060) and ‘Name of the group of the counterparty pledging the collateral’ (C0070) relate to information on the assets held as collateral. Item C0140 relates to the asset on the balance sheet for which the collateral is held while items C0060 and C0070 relate to the counterparty pledging the collateral.
The asset categories referred to in this template are the ones defined in Annex IV — Assets Categories of this Regulation and references to CIC codes refer to Annex VI — CIC table of this Regulation.
The template is applicable for method 1 (Accounting consolidation–based method), method 2 (Deduction and aggregation method) and a combination of methods 1 and 2.
Where method 1 is used exclusively, the reporting shall reflect the consolidated position of the assets held as collateral within the scope of group supervision net of intra–group transactions. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


The assets held directly by the undertaking (i.e. not on a look–through basis) as collateral by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The assets held directly by the undertaking (i.e. not on a look–through basis) as collateral by undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) in of Delegated Regulation (EU) 2015/35 shall be reported item by item;










—


The assets held as collateral by other related undertakings shall not be included.




Where method 2 is used exclusively, the reporting shall include the detailed list of the assets held as collateral by the participating undertakings, the insurance holding companies and subsidiaries, regardless of the proportional share used. The reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


The assets held directly by the undertaking (i.e. not on a look–through basis) as collateral by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The assets held directly by the undertaking (i.e. not on a look–through basis) as collateral by insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are subsidiaries (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area) shall be reported item by item by undertaking;










—


The assets held as collateral by other related undertakings shall not be included.




Where a combination of methods 1 and 2 is used, one part of the reporting shall reflect the consolidated position of the assets held as collateral within the scope of group supervision, net of intra–group transactions, which must be reported and the other part of the reporting shall include the detailed list of the assets held as collateral by the participating undertakings, the insurance holding companies or mixed–financial holding companies and subsidiaries, regardless of the proportional share used.
The first part of the reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall not be reported;










—


The assets held directly by the undertaking (i.e. not on a look–through basis) as collateral by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies shall be reported item by item;










—


The assets held directly by the undertaking (i.e. not on a look–through basis) as collateral by undertakings consolidated in accordance with Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35 shall be reported item by item by undertaking;










—


The assets held as collateral by other related undertakings shall not be included.




The second part of the reporting shall be made as follows:






—


Item ‘Legal name of the undertaking — C0010’ and ‘Identification code of the undertaking — C0020’ shall be reported;










—


The assets held directly by the undertaking (i.e. not on a look–through basis) as collateral by participating insurance and reinsurance undertakings or insurance holding companies or mixed–financial holding companies under method 2 shall be reported item by item;










—


The assets held directly by the undertaking (i.e. not on a look–through basis) as collateral by insurance and reinsurance undertakings, insurance holding companies, ancillary services undertakings and special purpose vehicle which are subsidiaries under method 2 (European Economic Area, equivalent non–European Economic Area and non–equivalent non–European Economic Area) shall be reported item by item by undertaking;










—


The assets held as collateral by other related undertakings under method 2 shall not be included.











 



ITEM




INSTRUCTIONS






Information on positions held






C0010


Legal name of the undertaking


Identify the legal name of the undertaking within the scope of group supervision that holds the asset as collateral.
This item shall be filled in only when it relates to assets held as collateral by participating undertakings, insurance holding companies, mixed–financial holding companies and subsidiaries under deduction and aggregation method.




C0020


Identification code of the undertaking


Identification code by this order of priority if existent:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Type of code of the ID of the undertaking


Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0040


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code + EUR’




C0050


Asset ID Code Type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code + currency: ‘9/1’.




C0060


Name of the counterparty pledging the collateral


The name of the counterpart that is pledging the collateral. When available, this item corresponds to the entity name in the LEI database. When this is not available corresponds to the legal name.
When the assets on the balance sheet for which the collateral is held are loans on policies, ‘Policyholder’ shall be reported.




C0070


Name of the group of the counterparty pledging the collateral


Identify the economic group of the counterpart pledging the collateral. When available, this item corresponds to the entity name in the LEI database. When this is not available corresponds to the legal name.
This item is not applicable when the assets on the balance sheet for which the collateral is held are loans on policies.




C0080


Country of custody


ISO 3166–1 alpha–2 code of the country where undertaking assets are held in custody. For identifying international custodians, such as Euroclear, the country of custody will be the one corresponding to the legal establishment where the custody service was contractually defined.
In case of the same asset being held in custody in more than one country, each asset shall be reported separately in as many rows as needed in order to properly identify all countries of custody.
This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons, as those assets are not required to be individualised), CIC 71, CIC 75 and for CIC 95 — Plant and equipment (for own use) for the same reason.
Regarding CIC Category 9, excluding CIC 95 — Plant and equipment (for own use), the issuer country is assessed by the address of the property.




C0090


Quantity


Number of assets, for all assets if relevant.
This item shall not be reported if item Par amount (C0100) is reported.




C0100


Par amount


Amount outstanding measured at par amount, for all assets where this item is relevant, and at nominal amount for CIC = 72, 73, 74, 75 and 79 if applicable.
This item shall not be reported if item Quantity (C0090) is reported.




C0110


Valuation method


Identify the valuation method used when valuing assets. One of the options in the following closed list shall be used:






 


1 — quoted market price in active markets for the same assets










 


2 — quoted market price in active markets for similar assets










 


3 — alternative valuation methods:










 


4 — adjusted equity methods (applicable for the valuation of participations)










 


5 — IFRS equity methods (applicable for the valuation of participations










 


6 — Market valuation according to Article 9(4) of Delegated Regulation (EU) 2015/35








C0120


Total amount


Value calculated as defined by Article 75 of the Directive 2009/138/EC.
The following shall be considered:






—


Corresponds to the multiplication of ‘Par amount’ by ‘Unit percentage of par amount Solvency II price’ plus ‘Accrued interest’, for assets where the first two items are relevant;










—


Corresponds to the multiplication of ‘Quantity’ by ‘Unit Solvency II price’, for assets where these two items are relevant;










—


For assets classifiable under asset categories 7, 8 and 9, this shall indicate the Solvency II value of the asset.








C0130


Accrued interest


Quantify the amount of accrued interest after the last coupon date for interest bearing securities. Note that this value is also part of item Total amount.




C0140


Type of asset for which the collateral is held


Identify the type of asset for which the collateral is held.
One of the options in the following closed list shall be used:






 


1 — Government bonds










 


2 — Corporate bonds










 


3 — Equities










 


4 — Collective Investment Undertakings










 


5 — Structured notes










 


6 — Collateralised securities










 


7 — Cash and deposits










 


8 — Mortgages and loans










 


9 — Properties










 


0 — Other investments (including receivables)










 


X — Derivatives


















 



ITEM




INSTRUCTIONS






Information on assets






C0040


Asset ID Code


Asset ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic code of the currency, as in the following example: ‘code+EUR’




C0050


Asset ID Code Type


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO/6166 for ISIN










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 9 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code + currency: ‘9/1’.




C0150


Item Title


Identify the reported item by filling the name of the asset (or the address in case of property), with the detail settled by the undertaking.
The following shall be considered:






—


Regarding CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons, this item shall contain ‘Loans to AMSB members’ or ‘Loans to other natural persons’, according to its nature, as those assets are not required to be individualised. Loans to other than natural persons shall be reported line–by–line.










—


This item is not applicable for CIC 95 — Plant and equipment (for own use) as those assets are not required to be individualised, CIC 71 and CIC 75.










—


When the collateral comprises insurance policies (regarding loans collateralised by insurance policies) those policies don't need to be individualised and this item is not applicable.








C0160


Issuer Name


Name of the issuer, defined as entity that issues assets to investors,, representing part of its capital, part of its debt, derivatives, etc.
When available, this item corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer name is the name of the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer name is the name of the depositary entity










—


Regarding CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons, this item shall contain ‘Loans to AMSB members’ or ‘Loans to other natural persons’, according to its nature, as those assets are not required to be individualised;










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;




This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.




C0170


Issuer Code


Identification code of the issuer code using the Legal Entity Identifier (LEI) if available.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer code is the code of the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer code is the code of the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property;




This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.




C0180


Type of issuer code


Identification of the code used for the ‘Issuer Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None




This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.
This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.




C0190


Issuer Sector


Identify the economic sector of issuer based on the latest version of NACE code (as published in an EC Regulation). The letter reference of the NACE code identifying the Section shall be used as a minimum for identifying sectors (e.g. ‘A’ or ‘A111’ would be acceptable) except for the NACE relating to Financial and Insurance activities, for which the letter identifying the Section followed by the 4 digits code for the class shall be used (e.g. ‘K6411’).
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer sector is the sector of the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer sector is the sector of the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property;










—


This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.








C0200


Issuer Group Name


Name of issuer's ultimate parent entity.
When available, this item corresponds to the entity name in the LEI database. When not available, corresponds to the legal name.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the group relation relates to the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the group relation relates to the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the group relation relates to the borrower;










—


This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons)




This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.




C0210


Issuer Group Code


Issuer group identification code using the Legal Entity Identifier (LEI) if available.
If none is available this item shall not be reported.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the group relation relates to the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the group relation relates to the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the group relation relates to the borrower;










—


This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons)




This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.




C0220


Type of issuer group code


Identification of the code used for the ‘Issuer Group Code’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None




This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.
This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property.




C0230


Issuer Country


ISO 3166–1 alpha–2 code of the country of localisation of the issuer.
The localisation of the issuer is assessed by the address of the entity issuing the asset.
The following shall be considered:






—


Regarding CIC category 4 — Collective Investments Undertakings, the issuer country is the country is relative to the fund manager;










—


Regarding CIC category 7 — Cash and deposits (excluding CIC 71 and CIC 75), the issuer country is the country of the depositary entity










—


Regarding CIC 8 — Mortgages and Loans, other than mortgage and loans to natural persons the information shall relate to the borrower;










—


This item is not applicable for CIC 71, CIC 75 and CIC category 9 — Property;




This item is not applicable to CIC category 8 — Mortgages and Loans, when relating to mortgage and loans to natural persons.
One of the options shall be used:






—


ISO 3166–1 alpha–2 code










—


XA: Supranational issuers










—


EU: European Union Institutions








C0240


Currency


Identify the ISO 4217 alphabetic code of the currency of the issue.
The following shall be considered:






—


This item is not applicable for CIC category 8 — Mortgages and Loans (for mortgages and loans to natural persons, as those assets are not required to be individualised), CIC 75 and for CIC 95 — Plant and equipment (for own use) for the same reason.










—


Regarding CIC Category 9, excluding CIC 95 — Plant and equipment (for own use), the currency corresponds to the currency in which the investment was made.








C0250


CIC


Complementary Identification Code used to classify assets, as set out in Annex VI — CIC table of this Regulation. When classifying an asset using the CIC table, undertakings shall take into consideration the most representative risk to which the asset is exposed to.




C0260


Unit price


Unit price of the asset, if relevant.
This item shall not be reported if item Unit percentage of par amount Solvency II price (C0270) is reported.




C0270


Unit percentage of par amount Solvency II price


Amount in percentage of par value, clean price without accrued interest, for the asset, if relevant.
This item shall not be reported if item Unit price (C0260) is reported.




C0280


Maturity date


Only applicable for CIC categories 1, 2, 5, 6 and 8, and CIC 74 and CIC 79.
Identify the ISO 8601 (yyyy–mm–dd) code of the maturity date.
Corresponds always to the maturity date, even for callable securities. The following shall be considered:






—


For perpetual securities use ‘9999–12–31’










—


For CIC category 8, regarding loans and mortgages to individuals, the weighted (based on the loan amount) remaining maturity is to be reported.









S.15.01 — Description of the guarantees of variable annuities


General comments:

This section relates to annual submission of information for groups.
This template shall only be reported by groups in relation to the direct business and only for those entities outside the EEA that have variable annuities portfolios.
Variable annuities are unit–linked life insurance contracts with investment guarantees which, in exchange for single or regular premiums, allow the policyholder to benefit from the upside of the unit but be partially or totally protected when the unit loses value.
If Variable Annuities policies are split between two insurance undertakings, for instance a life company and a non–life company for the variable annuities guarantee, the company with the guarantee shall report this template. Only one row per product shall be reported.







 



ITEM




INSTRUCTIONS





C0010


Legal name of the undertaking


Identify the legal name of non–EEA undertaking selling the product.




C0020


Identification code of the undertaking


Identification code by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:
Identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits




C0030


Type of code of the ID of the undertaking


Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0040


Product ID code


Internal product ID code used by the undertaking for the product. If a code is already in use or is attributed by the competent authority for supervisory purposes that code shall be used.
The ID code shall be consistent over time).




C0050


Product denomination


Commercial name of product (undertaking–specific)




C0060


Description of the product


General qualitative description of the product. If a product code is attributed by the competent authority for supervisory purposes, the description of product type for that code shall be used.




C0070


Initial date of guarantee


The ISO 8601 (yyyy–mm–dd) code of the initial date of the cover.




C0080


Final date of guarantee


The ISO 8601 (yyyy–mm–dd) code of the final date of the cover.




C0090


Type of guarantee


The following closed list shall be used:






 


1 — Guaranteed minimum death benefit










 


2 — Guaranteed minimum accumulation benefit










 


3 — Guaranteed minimum income benefit










 


4 — Guaranteed minimum withdrawal benefits










 


9 — Other








C0100


Guaranteed level


Indicate the level of the guaranteed benefit in percentage (as a decimal).




C0110


Description of the guarantee


General description of the guarantees.
This shall include at least the capital accumulation mechanisms (e.g. roll–up, ratchet, step–up, reset), its frequency (infra–annual, annual, x–yearly), the base for computation of guaranteed levels (e.g. premium paid, premium paid net of expenses and/or withdrawals and/or paid–ups, premium increased by the capital accumulation mechanism), the guaranteed conversion factor, other general information about how the guarantee works.





S.15.02 — Hedging of guarantees of variable annuities


General comments:

This section relates to annual submission of information for groups.
This template shall only be reported by groups in relation to the direct business and only for those entities outside the EEA that have variable annuities portfolios.
Variable annuities are unit–linked life insurance contracts with investment guarantees which, in exchange for single or regular premiums, allow the policyholder to benefit from the upside of the unit but be partially or totally protected when the unit loses value.
If Variable Annuities policies are split between two insurance undertakings, for instance a life company and a non–life company for the Variable Annuities guarantee, the company with the guarantee shall report this template. Only one row per product shall be reported.







 



ITEM




INSTRUCTIONS





C0010


Legal name of the undertaking


Identify the legal name of non–EEA undertaking selling the product.




C0020


Identification code of the undertaking


Identification code by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:
Identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits




C0030


Type of code of the ID of the undertaking


Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0040


Product ID code


Internal product ID code used by the undertaking for the product. If a code is already in use or is attributed by the competent authority for supervisory purposes that code shall be used.
The ID code shall be consistent over time.




C0050


Product denomination


Commercial name of product (undertaking–specific)




C0060


Type of hedging


The following closed list shall be used:






 


1 — No hedging










 


2 — Dynamic hedging










 


3 — Static hedging










 


4 — Ad hoc hedging




Dynamic hedging is frequently rebalanced; static hedging is made of ‘standard’ derivatives but not frequently rebalanced; ad hoc hedging is made of financial products structured for the specific purpose of hedging those liabilities.




C0070


Delta hedged


The following closed list shall be used:






 


1 — Delta hedged










 


2 — Delta not hedged










 


3 — Delta partially hedged










 


4 — Guarantee not sensitive to delta.




Partial means that the strategy is not intended to cover the whole risk. Not sensitive is to be selected if the guarantee sold is deemed independent from the risk factor.




C0080


Rho hedged


The following closed list shall be used:






 


1 — Rho hedged










 


2 — Rho not hedged










 


3 — Rho partially hedged










 


4 — Guarantee not sensitive to rho.




Partial means that the strategy is not intended to cover the whole risk. Not sensitive is to be selected if the guarantee sold is deemed independent from the risk factor.




C0090


Gamma hedged


The following closed list shall be used:






 


1 — Gamma hedged










 


2 — Gamma not hedged










 


3 — Gamma partially hedged










 


4 — Guarantee not sensitive to gamma




Partial means that the strategy is not intended to cover the whole risk. Not sensitive is to be selected if the guarantee sold is deemed independent from the risk factor.




C0100


Vega hedged


The following closed list shall be used:






 


1 — Vega hedged










 


2 — Vega not hedged










 


3 — Vega partially hedged










 


4 — Guarantee not sensitive to vega




Partial means that the strategy is not intended to cover the whole risk. Not sensitive is to be selected if the guarantee sold is deemed independent from the risk factor.




C0110


FX hedged


The following closed list shall be used:






 


1 — FX hedged










 


2 — FX not hedged










 


3 — FX partially hedged










 


4 — Guarantee not sensitive to FX




Partial means that the strategy is not intended to cover the whole risk. Not sensitive is to be selected if the guarantee sold is deemed independent from the risk factor.




C0120


Other hedged risks


If other risks are hedged specify their names




C0130


Economic result without hedging


The ‘economic result’ that the guarantee of the policies has generated during the reporting year if there is no hedging strategy in place, or would have generated without it if there is one in place.
It shall be equal to:






 


+ written premium/fees for the guarantee, minus










 


– expenses incurred to the guarantee, minus










 


– claims due to the guarantee, minus










 


– variation of guarantee technical provisions.








C0140


Economic result with hedging


The ‘economic result’ that the guarantee of the policies has generated during the reporting year considering the result of the hedging strategy. Where hedging is performed for a portfolio of products, for instance in cases where hedge instruments may not be allocated to specific products, the undertaking shall allocate the effect of hedging to the different products using the weight of each product in the ‘Economic result without hedging’ (C0110).





S.22.01 — Impact of long term guarantees measures and transitionals


General comments:

This section relates to annual submission of information for groups.
This template is relevant when at least one long term guarantee measure or transitional is used by any undertaking within the scope of group supervision.
This template shall reflect the impact on the financial positions when no transitional is used and each LTG measures or transitional is set to zero. For that purpose, a step–by–step approach should be followed taking out each transitional and LTG measure one by one and without recalculating the impact of the remaining measures after each step.
The impacts need to be reported positive if they increase the amount of the item being reported and negative if they decrease the amount of the item (e.g. if amount of SCR increases or if amount of Own Funds increases then positive values shall be reported).
The amounts reported in this template shall be net of Intra Group Transactions.







 



ITEM




INSTRUCTIONS





C0010/R0010


Amount with LTG measures and transitionals — Technical Provisions


Total amount of technical provisions including long term guarantee measures and transitional measures




C0020/R0010


Without transitional on technical provisions — Technical Provisions


Total amount of technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0010


Impact of transitional on technical provisions — Technical provisions


Amount of the adjustment to the technical provisions due to the application of the transitional deduction to technical provisions.
It shall be the difference between the technical provisions without transitional deduction to technical provisions and the technical provisions with LTG and transitional measures.




C0040/R0010


Without transitional on interest rate — Technical Provisions


Total amount of technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0010


Impact of transitional on interest rate — Technical provisions


Amount of the adjustment to the technical provisions due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the technical provisions with LTG and transitional measures.




C0060/R0010


Without volatility adjustment and without other transitional measures — Technical Provisions


Total amount of technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping adjustments due to the matching adjustment, if any.




C0070/R0010


Impact of volatility adjustment set to zero — Technical provisions


Amount of the adjustment to the technical provisions due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the technical provisions without volatility adjustment and without other transitional measures and the maximum between the technical provisions reported under C0010, C0020 and C0040.




C0080/R0010


Without matching adjustment and without all the others — Technical Provisions


Total amount of technical provisions without any LTG measure.




C0090/R0010


Impact of matching adjustment set to zero — Technical Provisions


Amount of the adjustment to the technical provisions due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the technical provisions without matching adjustment and without all the other transitional measures and the maximum between the technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0010


Impact of all LTG measures and transitionals — Technical Provisions


Amount of the adjustment to the technical provisions due to the application of the LTG measures and transitionals.




C0010/R0020


Amount with LTG measures and transitionals — Basic own funds


Total amount of basic own funds calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0020


Without transitional on technical provisions — Basic own funds


Total amount of basic own funds calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0020


Impact of transitional on technical provisions — Basic own funds


Amount of the adjustment to the Basic own funds due to the application of the transitional deduction to technical provisions.
It shall be the difference between the basic own funds calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0020


Without transitional on interest rate — Basic own funds


Total amount of basic own funds calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0020


Impact of transitional on interest rate — Basic own funds


Amount of the adjustment to the basic own funds due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the basic own funds calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0020


Without volatility adjustment and without other transitional measures — Basic own funds


Total amount of basic own funds calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0020


Impact of volatility adjustment set to zero — Basic own funds


Amount of the adjustment to the Basic own funds due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the basic own funds considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the basic own funds considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0020


Without matching adjustment and without all the others — Basic own funds


Total amount of basic own funds calculated considering technical provisions without any LTG measure.




C0090/R0020


Impact of matching adjustment set to zero — Basic own funds


Amount of the adjustment to the basic own funds due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the basic own funds considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the basic own funds considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0020


Impact of all LTG measures and transitionals — Basic own funds


Amount of the adjustment to the basic own funds due to the application of the LTG measures and transitionals.




C0010/R0030


Amount with LTG measures and transitionals — Basic own funds — Excess of assets over liabilities


Total amount of excess of assets over liabilities calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0030


Without transitional on technical provisions — Basic own funds — Excess of assets over liabilities


Total amount of excess of assets over liabilities calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0030


Impact of transitional on technical provisions — Basic own funds — Excess of assets over liabilities


Amount of the adjustment to the excess of assets over liabilities due to the application of the transitional deduction to technical provisions.
It shall be the difference between the excess of assets over liabilities calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0030


Without transitional on interest rate — Basic own funds — Excess of assets over liabilities


Total amount of excess of assets over liabilities calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0030


Impact of transitional on interest rate — Basic own funds — Excess of assets over liabilities


Amount of the adjustment to the excess of assets over liabilities due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the excess of assets over liabilities calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0030


Without volatility adjustment and without other transitional measures — Basic own funds — Excess of assets over liabilities


Total amount of excess of assets over liabilities calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0030


Impact of volatility adjustment set to zero — Basic own funds — Excess of assets over liabilities


Amount of the adjustment to the excess of assets over liabilities due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the excess of assets over liabilities considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the excess of assets over liabilities considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0030


Without matching adjustment and without all the others — Basic own funds — Excess of assets over liabilities


Total amount of excess of assets over liabilities calculated considering Technical provisions without any LTG measure.




C0090/R0030


Impact of matching adjustment set to zero — Basic own funds — Excess of assets over liabilities


Amount of the adjustment to the excess of assets over liabilities due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the excess of assets over liabilities considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the excess of assets over liabilities considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0030


Impact of all LTG measures and transitionals — Basic own funds — Excess of assets over liabilities


Amount of the adjustment to the excess of assets over liabilities due to the application of the LTG measures and transitionals.




C0010/R0040


Amount with LTG measures and transitionals — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Total amount of restricted own funds due to ring–fencing calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0040


Without transitional on technical provisions — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Total amount of restricted own funds due to ring–fencing calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0040


Impact of transitional on technical provisions — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Amount of the adjustment to the restricted own funds due to ring–fencing due to the application of the transitional deduction to technical provisions.
It shall be the difference between the restricted own funds due to ring–fencing calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0040


Without transitional on interest rate — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Total amount of restricted own funds due to ring–fencing calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0040


Impact of transitional on interest rate — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Amount of the adjustment to the restricted own funds due to ring–fencing due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the restricted own funds due to ring–fencing calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0040


Without volatility adjustment and without other transitional measures — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Total amount of restricted own funds due to ring–fencing calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0040


Impact of volatility adjustment set to zero — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Amount of the adjustment to the restricted own funds due to ring–fencing due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the restricted own funds due to ring–fencing considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the restricted own funds due to ring–fencing considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0040


Without matching adjustment and without all the others — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Total amount of restricted own funds due to ring–fencing calculated considering technical provisions without any LTG measure.




C0090/R0040


Impact of matching adjustment set to zero — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Amount of the adjustment to the restricted own funds due to ring–fencing due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the restricted own funds due to ring–fencing considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the restricted own funds due to ring–fencing considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0040


Impact of all LTG measures and transitionals — Basic own funds — Restricted own funds due to ring–fencing and matching portfolio


Amount of the adjustment to the restricted own funds due to ring–fencing due to the application of the LTG measures and transitionals.




C0010/R0050


Amount with LTG measures and transitionals — Eligible own funds to meet SCR


Total amount of eligible own funds to meet SCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0050


Without transitional on technical provisions — Eligible own funds to meet SCR


Total amount of eligible own funds to meet SCR calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0050


Impact of transitional on technical provisions — Eligible own funds to meet SCR


Amount of the adjustment to the eligible own funds to meet SCR due to the application of the transitional deduction to technical provisions.
It shall be the difference between the eligible own funds to meet SCR calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0050


Without transitional on interest rate — Eligible own funds to meet SCR


Total amount of eligible own funds to meet SCR calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0050


Impact of transitional on interest rate — Eligible own funds to meet SCR


Amount of the adjustment to the eligible own funds to meet SCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the eligible own funds to meet SCR calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0050


Without volatility adjustment and without other transitional measures — Eligible own funds to meet SCR


Total amount of eligible own funds to meet SCR calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0050


Impact of volatility adjustment set to zero — Eligible own funds to meet SCR


Amount of the adjustment to the eligible own funds to meet SCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the eligible own funds to meet SCR considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0050


Without matching adjustment and without all the others — Eligible own funds to meet SCR


Total amount of eligible own funds to meet SCR calculated considering technical provisions without any LTG measure.




C0090/R0050


Impact of matching adjustment set to zero — Eligible own funds to meet SCR


Amount of the adjustment to the eligible own funds to meet SCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the eligible own funds to meet SCR considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0050


Impact of all LTG measures and transitionals — Eligible own funds to meet SCR


Amount of the adjustment to the eligible own funds to meet SCR due to the application of the LTG measures and transitionals.




C0010/R0060


Amount with LTG measures and transitionals — Eligible own funds to meet SCR–Tier 1


Total amount of eligible own funds to meet SCR–Tier 1 calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0060


Without transitional on technical provisions — Eligible own funds to meet SCR–Tier 1


Total amount of eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0060


Impact of transitional on technical provisions — Eligible own funds to meet SCR–Tier 1


Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the application of the transitional deduction to technical provisions.
It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0060


Without transitional on interest rate — Eligible own funds to meet SCR–Tier 1


Total amount of eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0060


Impact of transitional on interest rate — Eligible own funds to meet SCR–Tier 1


Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0060


Without volatility adjustment and without other transitional measures — Eligible own funds to meet SCR–Tier 1


Total amount of eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0060


Impact of volatility adjustment set to zero — Eligible own funds to meet SCR–Tier 1


Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR–Tier 1 considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the eligible own funds to meet SCR–Tier 1 considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0060


Without matching adjustment and without all the others — Eligible own funds to meet SCR–Tier 1


Total amount of eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without any LTG measure.




C0090/R0060


Impact of matching adjustment set to zero — Eligible own funds to meet SCR–Tier 1


Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the eligible own funds to meet SCR–Tier 1 considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0060


Impact of all LTG measures and transitionals — Eligible own funds to meet SCR–Tier 1


Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the application of the LTG measures and transitionals.




C0010/R0070


Amount with LTG measures and transitionals — Eligible own funds to meet SCR–Tier 2


Total amount of eligible own funds to meet SCR–Tier 2 calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0070


Without transitional on technical provisions — Eligible own funds to meet SCR–Tier 2


Total amount of eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0070


Impact of transitional on technical provisions — Eligible own funds to meet SCR–Tier 2


Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the application of the transitional deduction to technical provisions.
It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0070


Without transitional on interest rate — Eligible own funds to meet SCR–Tier 2


Total amount of eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0070


Impact of transitional on interest rate — Eligible own funds to meet SCR–Tier 2


Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0070


Without volatility adjustment and without other transitional measures — Eligible own funds to meet SCR–Tier 2


Total amount of eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0070


Impact of volatility adjustment set to zero — Eligible own funds to meet SCR–Tier 2


Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR–Tier 2 considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the eligible own funds to meet SCR–Tier 2 considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0070


Without matching adjustment and without all the others — Eligible own funds to meet SCR–Tier 2


Total amount of eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without any LTG measure.




C0090/R0070


Impact of matching adjustment set to zero — Eligible own funds to meet SCR–Tier 2


Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the eligible own funds to meet SCR–Tier 2 considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0070


Impact of all LTG measures and transitionals — Eligible own funds to meet SCR–Tier 2


Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the application of the LTG measures and transitionals.




C0010/R0080


Amount with LTG measures and transitionals — Eligible own funds to meet SCR–Tier 3


Total amount of eligible own funds to meet SCR–Tier 3 calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.




C0020/R0080


Without transitional on technical provisions — Eligible own funds to meet SCR–Tier 3


Total amount of eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0080


Impact of transitional on technical provisions — Eligible own funds to meet SCR–Tier 3


Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the application of the transitional deduction to technical provisions.
It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0080


Without transitional on interest rate — Eligible own funds to meet SCR–Tier 3


Total amount of eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0080


Impact of transitional on interest rate — Eligible own funds to meet SCR–Tier 3


Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0080


Without volatility adjustment and without other transitional measures — Eligible own funds to meet SCR–Tier 3


Total amount of eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0080


Impact of volatility adjustment set to zero — Eligible own funds to meet SCR–Tier 3


Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR–Tier 3 considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the eligible own funds to meet SCR–Tier 3 considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0080


Without matching adjustment and without all the others — Eligible own funds to meet SCR–Tier 3


Total amount of eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without any LTG measure.




C0090/R0080


Impact of matching adjustment set to zero — Eligible own funds to meet SCR–Tier 3


Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the eligible own funds to meet SCR–Tier 3 considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0080


Impact of all LTG measures and transitionals — Eligible own funds to meet SCR–Tier 3


Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the application of the LTG measures and transitionals.




C0010/R0090


Amount with LTG measures and transitionals — SCR


Total amount of SCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures




C0020/R0090


Without transitional on technical provisions — SCR


Total amount of SCR calculated considering technical provisions without the adjustment due to the transitional deduction to technical provisions, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0030/R0090


Impact of transitional on technical provisions — SCR


Amount of the adjustment to the SCR due to the application of the transitional deduction to technical provisions.
It shall be the difference between the SCR calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.




C0040/R0090


Without transitional on interest rate — SCR


Total amount of SCR calculated considering technical provisions without the adjustment due to the transitional adjustment to the relevant risk-free interest rate term structure, but keeping the adjustments due to the volatility adjustment and the matching adjustment.




C0050/R0090


Impact of transitional on interest rate — SCR


Amount of the adjustment to the SCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
It shall be the difference between the SCR calculated considering technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and considering technical provisions with LTG and transitional measures.




C0060/R0090


Without volatility adjustment and without other transitional measures — SCR


Total amount of SCR calculated considering Technical provisions without the adjustments due to the transitional deduction to technical provisions, the transitional adjustment to the relevant risk-free interest rate term structure and the volatility adjustment, but keeping the adjustments due to the matching adjustment.




C0070/R0090


Impact of volatility adjustment set to zero — SCR


Amount of the adjustment to the SCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
It shall be the difference between the SCR considering technical provisions without volatility adjustment and without other transitional measures and the maximum between the SCR considering technical provisions reported under C0010, C0020 and C0040.




C0080/R0090


Without matching adjustment and without all the others — SCR


Total amount of SCR calculated considering Technical provisions without any LTG measure.




C0090/R0090


Impact of matching adjustment set to zero — SCR


Amount of the adjustment to the SCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
It shall be the difference between the SCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the maximum between the SCR considering technical provisions reported under C0010, C0020, C0040 and C0060.




C0100/R0090


Impact of all LTG measures and transitionals — SCR


Amount of the adjustment to the SCR due to the application of the LTG measures and transitionals.





S.23.01 — Own Funds


General comments:

This section relates to opening, quarterly and annual submission for groups.
The template is applicable under all three calculation methods for group solvency capital requirement. Since most of the items are applicable to the part of the group that is covered by method 1, the items applicable when Deduction and Aggregation is used, exclusively or in combination with method 1, are clearly identified in the instructions.







 



ITEM




INSTRUCTIONS






Basic own funds before deduction for participations in other financial sector






R0010/C0010


Ordinary share capital (gross of own shares) — total


This is the total ordinary share capital, both held directly and indirectly (before deduction of own shares). This is the total ordinary share capital of the group that fully satisfies the criteria for Tier 1 or Tier 2 items. Any ordinary share capital that does not fully satisfy the criteria shall be treated as preference shares capital and classified accordingly notwithstanding their description or designation.




R0010/C0020


Ordinary share capital (gross of own shares) — tier 1 unrestricted


This is the amount of paid up ordinary share capital that meets unrestricted Tier 1– criteria.




R0010/C0040


Ordinary share capital (gross of own shares) — tier 2


This is the amount of called up ordinary share capital that meets the criteria for Tier 2.




R0020/C0010


Non–available called but not paid in ordinary share capital at group level — total


This is the total amount of called but not paid in ordinary share capital which is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC.




R0020/C0020


Non–available called but not paid in ordinary share capital at group level — tier 1 unrestricted


This is the total amount of called but not paid in ordinary share capital which is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meets tier 1 unrestricted criteria.




R0020/C0040


Non–available called but not paid in ordinary share capital at group level –tier 2


This is the amount of called but not paid in ordinary share capital which is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC which meets the criteria for Tier 2.




R0030/C0010


Share premium account related to ordinary share capital — total


The total share premium account related to ordinary share capital that fully satisfies the criteria for Tier 1 or Tier 2 items.




R0030/C0020


Share premium account related to ordinary share capital — tier 1 unrestricted


This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 1 unrestricted because it relates to ordinary share capital treated as unrestricted Tier 1.




R0030/C0040


Share premium account related to ordinary share capital — tier 2


This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 2 because it relates to ordinary share capital treated as Tier 2.




R0040/C0010


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — total


The initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that fully satisfies the criteria for Tier 1 or Tier 2 items.




R0040/C0020


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — tier 1 unrestricted


This is the amount of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meets the criteria for Tier 1 unrestricted.




R0040/C0040


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — tier 2


This is the amount of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meets Tier 2 criteria.




R0050/C0010


Subordinated mutual member accounts — total


This is the total amount of subordinated mutual member accounts that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.




R0050/C0030


Subordinated mutual member accounts — tier 1 restricted


This is the amount of subordinated mutual member accounts that meet the criteria for Tier 1 restricted.




R0050/C0040


Subordinated mutual member accounts — tier 2


This is the amount of subordinated mutual member accounts that meet the criteria for Tier 2.




R0050/C0050


Subordinated mutual member accounts — tier 3


This is the amount of subordinated mutual member accounts that meet the criteria for Tier 3.




R0060/C0010


Non–available subordinated mutual member accounts at group level — total


This is the total amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC.




R0060/C0030


Non–available subordinated mutual member accounts at group level — tier 1 restricted


This is the amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1 restricted.




R0060/C0040


Non–available subordinated mutual member accounts at group level — tier 2


This is the amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2.




R0060/C0050


Non–available subordinated mutual member accounts at group level — tier 3


This is the amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3.




R0070/C0010


Surplus funds — total


This is the total amount of surplus funds that fall under Article 91 (2) of the Directive 2009/138/EC.




R0070/C0020


Surplus funds — tier 1 unrestricted


These are the surplus funds that fall under Article 91 (2) of the Directive 2009/138/EC and that meet the criteria for Tier 1 unrestricted items.




R0080/C0010


Non–available surplus funds at group level) –total


This is the total amount of surplus funds which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC.




R0080/C0020


Non–available surplus funds at group level) — tier 1 unrestricted


This is the amount of surplus funds that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 unrestricted items.




R0090/C0010


Preference shares — total


This is the total amount of preference shares issued that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.




R0090/C0030


Preference shares — tier 1 restricted


This is the amount of the preference shares issued that meet the criteria for Tier 1 restricted.




R0090/C0040


Preference shares — tier 2


This is the amount of the preference shares issued that meet the criteria for Tier 2.




R0090/C0050


Preference shares — tier 3


This is the amount of the preference shares issued that meet the criteria for Tier 3.




R0100/C0010


Non–available preference shares at group level — total


This is the total amount of preference shares which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC.




R0100/C0030


Non–available preference shares at group level — tier 1 Restricted


This is the amount of preference shares which are deemed non — available as defined in Article 222(2)–(5) of the Directive 2009/138/EC and which meet the criteria for Tier 1 restricted items.




R0100/C0040


Non–available preference shares at group level — tier 2


This is the amount of preference shares which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC and which meet the criteria for Tier 2.




R0100/C0050


Non–available preference shares at group level — tier 3


This is the amount of preference shares which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC and which meet the criteria for Tier 3.




R0110/C0010


Share premium account related to preference shares — total


The total share premium account related to preference shares capital that fully satisfies the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.




R0110/C0030


Share premium account related to preference shares — tier 1 restricted


This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 1 restricted items because it relates to preference shares treated as Tier 1 restricted items.




R0110/C0040


Share premium account related to preference shares — tier 2


This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 2 because it relates to preference shares treated as Tier 2.




R0110/C0050


Share premium account related to preference shares — tier 3


This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 3 because it relates to preference shares treated as Tier 3.




R0120/C0010


Non–available share premium account related to preference shares at group level — total


This is the total amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC.




R0120/C0030


Non–available share premium account related to preference shares at group level — tier 1 restricted


This is the amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC and which meets the criteria for Tier 1 restricted items.




R0120/C0040


Non–available share premium account related to preference shares at group level — tier 2


This is the amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC and which meets the criteria for Tier 2.




R0120/C0050


Non–available share premium account related to preference shares at group level — tier 3


This is the amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC and which meets the criteria for Tier 3.




R0130/C0010


Reconciliation reserve — total


The total reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation according to Article 75 of Directive 2009/138/EC.




R0130/C0020


Reconciliation — tier 1 unrestricted


The reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation according to Directive 2009/138/EC.




R0140/C0010


Subordinated liabilities — total


This is the total amount of subordinated liabilities.




R0140/C0030


Subordinated liabilities — tier 1 restricted


This is the amount of subordinated liabilities that meet the criteria for Tier 1 restricted items.




R0140/C0040


Subordinated liabilities — tier 2


This is the amount of subordinated liabilities that meet the criteria for Tier 2.




R0140/C0050


Subordinated liabilities — tier 3


This is the amount of subordinated liabilities that meet the criteria for Tier 3.




R0150/C0010


Non–available subordinated liabilities at group level — total


This is the total amount of subordinated liabilities that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC.




R0150/C0030


Non–available subordinated liabilities at group level — tier 1 restricted


This is the amount of subordinate liabilities that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 restricted items.




R0150/C0040


Non–available subordinated liabilities at group level — tier 2


This is the amount of subordinated liabilities that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2.




R0150/C0050


Non–available subordinated liabilities at group level — tier 3


This is the amount of subordinated liabilities that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3.




R0160/C0010


An amount equal to the value of net deferred tax assets — total


This is the total amount of net deferred tax assets.




R0160/C0050


An amount equal to the value of net deferred tax assets — tier 3


This is the amount of net deferred tax assets that meet the tier 3 classification criteria.




R0170/C0010


An amount equal to the value of net deferred tax assets non available at group level –total


This is the total amount of net deferred tax assets which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC.




R0170/C0050


An amount equal to the value of net deferred tax assets non available at group level –Tier 3


This is the amount of net deferred tax assets which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3.




R0180/C0010


Other own fund items approved by the supervisory authority as basic own funds not specified above


This is the total of basic own fund items not identified above and that received supervisory approval.




R0180/C0020


Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 1 unrestricted


This is the amount of basic own fund items not identified above that meet Tier 1 unrestricted criteria and that received supervisory approval.




R0180/C0030


Other own fund items approved by the supervisory authority as basic own funds not specified above — Tier 1 restricted


This is the amount of basic own fund items not identified above which meet the criteria for Tier 1, restricted items and that received supervisory approval.




R0180/C0040


Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 2


This is the amount of basic own fund items not identified above that meet the criteria for Tier 2 and that received supervisory approval.




R0180/C0050


Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 3


This is the amount of basic own fund items not identified above that meet the criteria for Tier 3 and that received supervisory approval.




R0190/C0010


Non–available own funds related to other own funds items approved by supervisory authority — total


This is the total amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available, as defined in Article 222(2)–(5) of the Directive 2009/138/EC.




R0190/C0020


Non–available own funds related to other own funds items approved by supervisory authority — tier 1 unrestricted items


This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 unrestricted items.




R0190/C0030


Non–available own funds related to other own funds items approved by supervisory authority — tier 1 restricted items


This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 restricted items.




R0190/C0040


Non–available own funds related to other own funds items approved by supervisory authority — tier 2


This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2.




R0190/C0050


Non–available own funds related to other own funds items approved by supervisory authority — tier 3


This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3.




R0200/C0010


Minority interests at group level (if not reported as part of another own fund item)– total


This is the total of minority interests in the group being reported upon. This row shall be reported if minority interests have not been already included in other items of basic own fund (‘BOF’) (i.e. minority interests shall not be counted twice).




R0200/C0020


Minority interests at group level (if not reported as part of another own fund item)– tier 1 unrestricted


The amount of minority interests in the group being reported upon that meet the criteria for Tier 1 unrestricted items.




R0200/C0030


Minority interests at group level (if not reported as part of another own fund item)– tier 1 restricted


The amount of minority interests in the group being reported upon that meet the criteria for Tier 1 restricted items.




R0200/C0040


Minority interests at group level (if not reported as part of another own fund item)– tier 2


The amount of minority interests in the group being reported upon that meet the criteria for Tier 2.




R0200/C0050


Minority interests at group level (if not reported as part of another own fund item)– tier 3


The amount of minority interests in the group being reported upon that meet the criteria for Tier 3.




R0210/C0010


Non available minority interests at group level — total


This is the total amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC.




R0210/C0020


Non available minority interests at group level — tier 1 unrestricted


This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 unrestricted.




R0210/C0030


Non available minority interests at group level — tier 1 restricted


This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 restricted.




R0210/C0040


Non available minority interests at group level — tier 2


This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2.




R0210/C0050


Non available minority interests at group level — tier 3


This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3.





Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds






R0220/C0010


Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds — total


This is the total amount of own fund items from financial statements that are not represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds.
These own fund items are either:






i)


items that appear in the lists of own fund items, but fail to meet the classification criteria or the transitional provisions; or










ii)


items intended to perform the role of own funds that are not on the list of own fund items and have not been approved by the supervisory authority, and do not appear on the balance sheet as liabilities.




Subordinated liabilities which do not count as basic own funds shall not be reported here, but on the balance sheet (template S.02.01) as subordinated liabilities that do not count as basic own funds.





Deductions






R0230/C0010


Deductions for participations in other financial undertakings, including non–regulated undertakings carrying out financial activities — total


This is the total deduction for participations in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies, institutions for occupational retirement provisions, non–regulated undertakings carrying out financial activities, including the participations that are deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC.
Those participations are deducted from basic own funds and added back as own funds according to the relevant sectoral rules in the rows from R0410 to R0440, thereby facilitating the calculation of SCR ratios both excluding and including other financial sector entities.




R0230/C0020


Deductions for participations in other financial undertakings, including non–regulated undertakings carrying out financial activities — tier 1 unrestricted


This is the deduction of the participations in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies, institutions for occupational retirement provisions, non–regulated undertakings carrying out financial activities, including the participations that are deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC (to be showed separately in the row R0240).
Those participations are deducted from basic own funds and added back as own funds according to the relevant sectoral rules in the rows from R0410 to R0440, thereby facilitating the calculation of SCR ratios both excluding and including other financial sector entities — tier 1 unrestricted items.




R0230/C0030


Deductions for in other financial undertakings, including non–regulated undertakings carrying out financial activities — tier 1 restricted


This is the deduction of the participations in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies, institutions for occupational retirement provisions, non–regulated undertakings carrying out financial activities, including the participations that are deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC.
Those participations are deducted from basic own funds and added back as own funds according to the relevant sectoral rules in the rows from R0410 to R0440, thereby facilitating the calculation of SCR ratios both excluding and including other financial sector entities — tier 1 restricted items.




R0230/C0040


Deductions for participations in other financial undertakings, including non–regulated undertakings carrying out financial activities — tier 2


This is the deduction of the participations in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies, institutions for occupational retirement provisions, non–regulated undertakings carrying out financial activities, including the participations that are deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC.
Those participations are deducted from basic own funds and added back as own funds according to the relevant sectoral rules in the rows from R0410 to R0440, thereby facilitating the calculation of SCR ratios both excluding and including other financial sector entities — tier 2.




R0240/C0010


whereof deducted according to art 228 of the Directive 2009/138/EC– total


This is the total value of participations deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC, as part of the value reported in row R0230 — total




R0240/C0020


whereof deducted according to art 228 of the Directive 2009/138/EC — tier 1 unrestricted


This is the value of participations that are deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC, as part of the value reported in row R0230 — tier 1 unrestricted




R0240/C0030


whereof deducted according to art 228 of the Directive 2009/138/EC — tier 1 restricted


This is the value of participations deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC, as part of the value reported in row R0230 — tier 1 restricted




R0240/C0040


whereof deducted according to art 228 of the Directive 2009/138/EC — tier 2


This is the value of participations deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC, as part of the value reported in row R0230 — tier 2




R0250/C0010


Deductions for participations where there is non–availability of information (Article 229) — total


This is the total deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to article 229 of the Directive 2009/138/EC.




R0250/C0020


Deductions for participations where there is non–availability of information (Article 229) — tier 1 unrestricted


This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to article 229 of the Directive 2009/138/EC — tier 1 unrestricted.




R0250/C0030


Deductions for participations where there is non–availability of information (Article 229) — tier 1 restricted


This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to article 229 of the Directive 2009/138/EC — tier 1 restricted.




R0250/C0040


Deductions for participations where there is non–availability of information (Article 229) — tier 2


This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to article 229 of the Directive 2009/138/EC, Tier 2.




R0250/C0050


Deductions for participations where there is non–availability of information (Article 229) — tier 3


This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to article 229 of the Directive 2009/138/EC, Tier 3.




R0260/C0010


Deduction for participations included via deduction and aggregation (‘D&A’) when the combination of methods is used — total


This is the total deduction of the participations in related undertakings included with the Deduction and Aggregation when the combination of methods is used.




R0260/C0020


Deduction for participations included with D&A when the combination of methods is used — tier 1 unrestricted


This is the deduction of the participations in related undertakings included with the Deduction and Aggregation method when the combination of methods is used — tier 1 unrestricted.




R0260/C0030


Deduction for participations included with D&A when the combination of methods is used — tier 1 restricted


This is the deduction of the participations in related undertakings included with the Deduction and Aggregation when a combination of methods is used — tier 1 restricted.




R0260/C0040


Deduction for participations included with D&A when the combination of methods is used — tier 2


This is the deduction of the participations in related undertakings included with the Deduction and Aggregation method when the combination of methods is used — tier 2.




R0260/C0050


Deduction for participations included with D&A when combination of methods is used — tier 3


This is the deduction of the participations in related undertakings included with the Deduction and Aggregation method when the combination of methods is used — tier 3.




R0270/C0010


Total of non–available own fund items — total


This is the total of non– available own fund items.




R0270/C0020


Total of non–available own fund items — tier 1 unrestricted


This is the non– available own fund items in Tier 1 unrestricted items.




R0270/C0030


Total of non–available own fund items — tier 1 restricted


This is the non–available own fund items — tier 1 restricted items.




R0270/C0040


Total of non–available own fund items — tier 2


This is the non–available own fund items — tier 2.




R0270/C0050


Total of non–available own fund items — tier 3


This is the non–available own fund items — tier 3.




R0280/C0010


Total deductions — total


This is the total amount of deductions not included in the reconciliation reserves.




R0280/C0020


Total deductions — tier 1 unrestricted


This is the amount of deductions from tier 1 unrestricted not included in the reconciliation reserves.




R0280/C0030


Total deductions — tier 1 restricted


This is the amount of deductions from tier 1 restricted not included in the reconciliation reserves.




R0280/C0040


Total deductions — tier 2


This is the amount of deductions from tier 2 not included in the reconciliation reserves.




R0280/C0050


Total deductions — tier 3


This is the amount of deductions from tier 3 not included in the reconciliation reserves.





Total basic own funds after deductions






R0290/C0010


Total basic own funds after deductions


This is the total amount of basic own fund items after deductions.




R0290/C0020


Total basic own funds after deductions — tier 1 unrestricted


This is the amount of basic own fund items after deductions that meet the criteria for Tier 1 unrestricted items.




R0290/C0030


Total basic own funds after deductions — tier 1 restricted


This is the amount of basic own fund items after adjustments that meet the criteria for Tier 1 restricted items.




R0290/C0040


Total basic own funds after deductions — tier 2


This is the amount of basic own fund items after adjustments that meet the criteria for Tier 2.




R0290/C0050


Total basic own funds after deductions — tier 3


This is the amount of basic own fund items after adjustments that meet the criteria for Tier 3.





Ancillary own funds






R0300/C0010


Unpaid and uncalled ordinary share capital callable on demand — total


This is the total amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand.




R0300/C0040


Unpaid and uncalled ordinary share capital callable on demand — tier 2


This is the amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2.




R0310/C0010


Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand–total


This is the total amount of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand.




R0310/C0040


Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings, callable on demand — tier 2


This is the amount of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2.




R0320/C0010


Unpaid and uncalled preference shares callable on demand — total


This is the total amount of preference shares that have not been called up or paid up but that are callable on demand.




R0320/C0040


Unpaid and uncalled preference shares callable on demand — tier 2


This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 2.




R0320/C0050


Unpaid and uncalled preference shares callable on demand — tier 3


This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 3




R0330/C0010


A legally binding commitment to subscribe and pay for subordinated liabilities on demand — total


This is the total amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand.




R0330/C0040


A legally binding commitment to subscribe and pay for subordinated liabilities on demand — tier 2


This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 2.




R0330/C0050


A legally binding commitment to subscribe and pay for subordinated liabilities on demand — tier 3


This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 3.




R0340/C0010


Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC — total


This is the total amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.




R0340/C0040


Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC — tier 2


This is the amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC that meet the criteria for Tier 2.




R0350/C0010


Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC — total


This is the total amount of letters of credit and guarantees that satisfy criteria for Tier 2 or Tier 3, other than those that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.




R0350/C0040


Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC — tier 2


This is the amount of letters of credit and guarantees that meet the criteria for Tier 2, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.




R0350/C0050


Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC– tier 3


This is the amount of letters of credit and guarantees that meet the criteria for Tier 3, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.




R0360/C0010


Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC — total


This is the total amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months.




R0360/C0040


Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 2


This is the amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months.




R0370/C0010


Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC


This is the total amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions, within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Directive 2009/138/EC.




R0370/C0040


Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 2


This is the amount of any future claims which mutual or mutual–type associations of with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Directive 2009/138/EC that meet the criteria for Tier 2.




R0370/C0050


Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 3


This is the amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Framework Directive 2009/138/EC that meet the criteria for Tier 3.




R0380/C0010


Non available ancillary own funds at group level — total


This is the total amount of ancillary own funds which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC.




R0380/C0040


Non available ancillary own funds at group level — tier 2


This is the amount of ancillary own funds which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2.




R0380/C0050


Non available ancillary own funds at group level — tier 3


This is the amount of ancillary own funds which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3.




R0390/C0010


Other ancillary own funds — total


This is the total amount of other ancillary own funds.




R0390/C0040


Other ancillary own funds — tier 2


This is the amount of other ancillary own funds that meet criteria for Tier 2.




R0390/C0050


Other ancillary own funds — tier 3


This is the amount of other ancillary own funds that meet criteria for Tier 3.




R0400/C0010


Total ancillary own funds


This is the total amount of ancillary own fund items.




R0400/C0040


Total ancillary own funds tier 2


This is the amount of ancillary own fund items that meet the criteria for Tier 2.




R0400/C0050


Total ancillary own funds — tier 3


This is the amount of ancillary own fund items that meet the criteria for Tier 3.





Own funds of other financial sectors






The following items are applicable also in case of D&A and combination of methods





R0410/C0010


Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies — total


Total of own funds in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies already net of any relevant Intragroup Transaction. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC.




R0410/C0020


Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies — Tier 1 unrestricted


Own funds in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies already net of any relevant Intragroup Transaction — tier 1 unrestricted.
Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC.




R0410/C0030


Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies — Tier 1 restricted


Own funds in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies already net of any relevant Intragroup Transaction — tier 1 restricted.
Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC.




R0410/C0040


Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies — Tier 2


Own funds in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies already net of any relevant Intragroup Transaction — tier 2.
Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC.




R0420/C0010


Institutions for occupational retirement provision — total


Total of own funds in institutions for occupational retirement provision, already net of any relevant Intragroup Transaction. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC.




R0420/C0020


Institutions for occupational retirement provision –tier 1 unrestricted


Own funds in institutions for occupational retirement provision, already net of any relevant Intragroup Transaction– tier 1 unrestricted.
Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC




R0420/C0030


Institutions for occupational retirement provision –tier 1 restricted


Own funds in institutions for occupational retirement provision, already net of any relevant Intragroup Transaction– tier 1 restricted.
Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to Article 228, paragraph 2 of the Directive 2009/138/EC




R0420/C0040


Institutions for occupational retirement provision –tier 2


Own funds in institutions for occupational retirement provision, already net of any relevant Intragroup Transaction– tier 2.
Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC




R0420/C0050


Institutions for occupational retirement provision –tier 3


Own funds in institutions for occupational retirement provision, already net of any relevant Intragroup Transaction– tier 3.
Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to Article 228, paragraph 2 of the Directive 2009/138/EC




R0430/C0010


Non–regulated entities carrying out financial activities — total


Total of own funds in non–regulated entities carrying out financial activities, already net of any relevant Intragroup Transaction. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC.




R0430/C0020


Non–regulated entities carrying out financial activities — tier 1 unrestricted


Own funds in non–regulated entities carrying out financial activities, already net of any relevant Intragroup Transaction — tier 1 unrestricted.
Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to Article 228, paragraph 2 of the Directive 2009/138/EC.




R0430/C0030


Non–regulated entities carrying out financial activities — tier 1 restricted


Own funds in non–regulated entities carrying out financial activities, already net of any relevant Intragroup Transaction — tier 1 restricted.
Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC.




R0430/C0040


Non–regulated entities carrying out financial activities — tier 2


Own funds in non–regulated entities carrying out financial activities, already net of any relevant Intragroup Transaction — tier 2.
Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC.




R0440/C0010


Total own funds of other financial sectors — total


Total of own funds in other financial sectors.
The total own funds deducted in cell R0230/C0010 are brought back here after the adjustment for non– available own funds according to the relevant sectoral rules and after the deduction according to Article 228, paragraph 2 of the Directive 2009/138/EC.




R0440/C0020


Total own funds of other financial sectors — tier 1 unrestricted


Total of own funds in other financial sectors –tier 1 unrestricted.
The total own funds deducted in cell R0230/C0010 are brought back here after the adjustment for non– available own funds according to the relevant sectoral rules and after the deduction according to Article 228, paragraph 2 of the Directive 2009/138/EC.




R0440/C0030


Total own funds of other financial sectors — tier 1 restricted


Total of own funds in other financial sectors –tier 1 restricted.
The total own funds deducted in cell R0230/C0010 are brought back here after the adjustment for non– available own funds according to the relevant sectoral rules and after the deduction according to Article 228, paragraph 2 of the Directive 2009/138/EC.




R0440/C0040


Total own funds of other financial sectors — tier 2


Total of own funds in other financial sectors –tier 2.
The total own funds deducted in cell R0230/C0010 are brought back here after the adjustment for non– available own funds according to the relevant sectoral rules and after the deduction according to Article 228, paragraph 2 of the Directive 2009/138/EC.





Own funds when using the D&A, exclusively or in combination of method 1






R0450/C0010


Own funds aggregated when using the D&A and combination of method — Total —


These are the total eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A or a combination of methods; after the deduction of non–available own funds at group level.




R0450/C0020


Own funds aggregated when using the D&A and combination of method — Tier 1 unrestricted


These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A or a combination of methods, classified as Tier 1 unrestricted after the deduction of non–available own funds at group level




R0450/C0030


Own funds aggregated when using the D&A and combination of method — Tier 1 restricted


These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A or a combination of methods, classified as Tier 1 restricted after the deduction of non available own funds at group level




R0450/C0040


Own funds aggregated when using the D&A and combination of method — Tier 2


These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A or a combination of methods, classified as Tier 2 after the deduction of non available own funds at group level.




R0450/C0050


Own funds aggregated when using the D&A and combination of method — Tier 3


These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A or a combination of methods, classified as Tier 3 after the deduction of non available own funds at group level.




R0460/C0010


Own funds aggregated when using the D&A and combination of method net of IGT — Total


These are the total eligible own funds after the elimination of the intra–group transactions for the calculation of the aggregated group eligible own funds.
The own funds figure reported here shall be net of non available own funds and net of IGTs.




R0460/C0020


Own funds aggregated when using the D&A and combination of method net of IGT — Tier 1 unrestricted


These are the eligible own funds after the elimination of the intra–group transactions for the calculation of the aggregated group eligible own funds, classified as Tier 1 unrestricted items.
The own funds figure reported here shall be net of non available own funds and net of IGTs.




R0460/C0030


Own funds aggregated when using the D&A and combination of method net of IGT — Tier 1 restricted


These are the eligible own funds after the elimination of the intra–group transactions for the calculation of the aggregated group eligible own funds, classified as Tier 1 restricted. The own funds figure reported here shall be net of non available own funds and net of IGTs.




R0460/C0040


Own funds aggregated when using the D&A and combination of method net of IGT — Tier 2


These are the eligible own funds after the elimination of the intra–group transactions for the calculation of the aggregated group eligible own funds, classified as Tier 2. The own funds figure reported here shall be net of non available own funds and net of IGTs.




R0460/C0050


Own funds aggregated when using the D&A and combination of method net of IGT — Tier 3


These are the eligible own funds after the elimination of the intra–group transactions for the calculation of the aggregated group eligible own funds, classified as Tier 3. The own funds figure reported here shall be net of non available own funds and net of IGTs.




R0520/C0010


Total available own funds to meet the consolidated group SCR (excluding the other financial sector and the undertakings included via D&A) –total


This is the total own funds of the undertaking, comprising basic own funds after adjustments plus ancillary own funds, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A.




R0520/C0020


Total available own funds to meet the consolidated group SCR (excluding the other financial sector and the undertakings included via D&A) — tier 1 unrestricted


This is the own funds of the undertaking, comprising basic own funds after adjustments, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 1 unrestricted items.




R0520/C0030


Total available own funds to meet the consolidated group SCR (excluding the other financial sector and the undertakings included via D&A) — tier 1 restricted


This is the own funds of the undertaking, comprising basic own funds after adjustments, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 1 restricted items.




R0520/C0040


Total available own funds to meet the consolidated group SCR (excluding the other financial sector and the undertakings included via D&A) — tier 2


This is the own funds of the undertaking, comprising basic own funds after adjustments plus ancillary own funds, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 2.




R0520/C0050


Total available own funds to meet the consolidated group SCR (excluding the other financial sector and the undertakings included via D&A)– tier 3


This is the own funds of the undertaking, comprising basic own funds after adjustments plus ancillary own funds, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 3.




R0530/C0010


Total available own funds to meet the minimum consolidated group SCR –total


This is the total own funds of the undertaking, comprising basic own funds after adjustments, that are available to meet the minimum consolidated group SCR, excluding the own funds from other financial sector and from the undertakings included via D&A.




R0530/C0020


Total available own funds to meet the minimum consolidated group SCR– tier 1 unrestricted


This is the own funds of the undertaking, comprising basic own funds after adjustments, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 1 unrestricted.




R0530/C0030


Total available own funds to meet the minimum consolidated group SCR — tier 1 restricted


This is the own funds of the group, comprising basic own funds after adjustments, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 1 restricted items.




R0530/C0040


Total available own funds to meet the minimum consolidated group SCR — tier 2


This is the own funds of the undertaking, comprising basic own funds after adjustments, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 2.




R0560/C0010


Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A) — total


This is the total group own funds which are eligible to cover the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A ) under the limits
For the purpose of the eligibility of those own fund items the consolidated group SCR shall not include the capital requirements from other financial sectors (Article 336 (c) of the Delegated Regulation (EU) 2015/35) consistently.




R0560/C0020


Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A) — tier 1 unrestricted


This is the group own funds which are eligible under the limits set out to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A), that meet the criteria for Tier 1 unrestricted items.




R0560/C0030


Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A) — tier 1 Restricted


This is the own funds which are eligible under the limits set out to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A), that meet the criteria for Tier 1 restricted items.




R0560/C0040


Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A) — tier 2


This is the own funds which are eligible under the limits set out to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A), that meet the criteria for Tier 2.




R0560/C0050


Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A) — tier 3


This is the own funds which are eligible under the limits set out to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A), that meet the criteria for Tier 3.




R0570/C0010


Total eligible own funds to meet the minimum consolidated group SCR– total


This is the total eligible own funds to meet the minimum consolidated group SCR.




R0570/C0020


Total eligible own funds to meet the minimum consolidated group SCR — tier 1 unrestricted


This is the eligible own funds of the group, that are available to meet the minimum consolidated group SCR that meet the criteria to be included in Tier 1 unrestricted items.




R0570/C0030


Total eligible e own funds to meet the minimum consolidated group SCR — tier 1 restricted


This is the eligible own funds of the group, that are available to meet the minimum consolidated group SCR that meet the criteria to be included in Tier 1 restricted items.




R0570/C0040


Total eligible own funds to meet the minimum consolidated group SCR — tier 2


This is the eligible own funds of the group, that are available to meet the minimum consolidated group SCR that meet the criteria to be included in Tier 2.




R0590/C0010


Consolidated Group SCR


Consolidated group SCR calculated for the consolidated data in accordance with Article 336, (a), (b), (c) and (d) of Delegated Regulation (EU) 2015/35.
For quarterly reporting this is the latest SCR to be calculated and reported, either the annual one or a more recent one in case the SCR has been recalculated (e.g. due to a change in risk profile), including capital add on.




R0610/C0010


Minimum consolidated Group SCR


Minimum consolidated group SCR calculated for the consolidated data (method 1) as per Article 230 or 231 of the Solvency II Directive 2009/138/EC.




R0630/C0010


Ratio of Eligible own funds to the consolidated group SCR (excluding other financial sectors and the undertakings included via D&A)


This is the solvency ratio calculated as the total of eligible own funds to meet the consolidated group SCR divided by the consolidated group SCR, excluding capital requirements and own funds from other financial sectors and the undertakings included via D&A.
For the purpose of this ratio the consolidated group SCR shall not include the capital requirements from other financial sectors (Article 336 (c) of the Delegated Regulation (EU) 2015/35)).




R0650/C0010


Ratio of Eligible own funds to Minimum Consolidated Group SCR


This is the minimum solvency ratio calculated as the total of eligible own funds to meet the Minimum Consolidated group SCR divided by the Minimum Consolidated group SCR (excluding other financial sectors and the undertakings included via D&A).




R0660/C0010


Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A)


This is the total eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A, to meet the total group SCR.




R0660/C0020


Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) — tier 1 unrestricted


This is the eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A, to meet the total group SCR that meet the criteria to be included in Tier 1 unrestricted




R0660/C0030


Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) — tier 1 restricted


This is the eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A to meet the total group SCR that meet the criteria to be included in Tier 1 restricted




R0660/C0040


Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) — tier 2


This is the eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A to meet the total group SCR that meet the criteria to be included in Tier 2




R0660/C0050


Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) — tier 3


This is the eligible available own funds, including the own funds from the other financial sectors and from the undertakings included via D&A to meet the total group SCR that meet the criteria to be included in Tier 3




R0670/C0010


SCR for entities included with D&A method


This is the total of solvency capital requirements for undertakings included with Deduction and Aggregation method. This cell shall include sum of the proportional share of the SCR for undertakings included in the group solvency calculation through D&A. It's only relevant in case of D&A and combination of methods.




R0680/C0010


Group SCR


The group SCR is the sum of the consolidated group SCR calculated in accordance with Article 336, (a), (b), (c) and (d) of Delegated Regulation (EU) 2015/35 (R0590/C0010) and the SCR for entities included with D&A (R0660/C0010).




R0690/C0010


Ratio of Eligible own funds to the group SCR including other financial sectors and D&A undertakings


This is solvency ratio calculated as the total of eligible own funds to meet the group SCR divided by the group SCR, including other financial sectors and D&A undertakings





Reconciliation Reserve






R0700/C0060


Excess of assets over liabilities


This is the excess of assets over liabilities as reported in the Solvency 2 balance sheet.




R0710/C0060


Own shares (held directly and indirectly)


This is the amount of own shares held by the participating insurance or reinsurance undertaking, the insurance holding company or the mixed financial holding company and the related undertakings, both directly and indirectly .




R0720/C0060


Foreseeable dividends, distributions and charges


These are the dividends, distributions and charges foreseeable by the undertaking.




R0730/C0060


Other basic own fund items


These are the basic own fund items included in points (a)(i) to (v) of Article 69, Article 72(a) and Article 76(a), as well as those basic own fund items approved by the supervisory authority in accordance with Article 79 of the Delegated Regulation (EU) 2015/35.




R0740/C0060


Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds


This is the total amount of the adjustment to the reconciliation reserve due to the existence of restricted own fund items in respect of ring–fenced funds and matching portfolios at group level.




R0750/C0060


Other non available own funds


These are other non available own funds of related undertakings according to Article 335 (1)(d) and (f) of Delegated Regulation (EU) 2015/35.




R0760/C0060


Reconciliation reserve — total


This is the reconciliation reserve of the undertaking, before deductions for participations.




R0770/C0060


Expected profits included in future premiums (EPIFP) — Life business


The reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount for the life business of the undertaking.




R0780/C0060


Expected profits included in future premiums (EPIFP) — Non– life business


The reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount for the non–life business of the undertaking.




R0790/C0060


Total Expected profits included in future premiums (EPIFP)


This is the total amount calculated as expected profits included in future premiums.





S.23.02 — Detailed information by tiers on own funds


General comments:

This section relates to annual submission for groups when method 1 is used, either exclusively or in combination with method 2.







 



ITEM




INSTRUCTIONS





R0010/C0010


Ordinary share capital –Paid in — total


This is the total of paid in ordinary share capital, including own shares.




R0010/C0020


Ordinary share capital — Paid in — tier 1


This is the total of paid in ordinary share capital that meets the criteria for Tier 1, including own shares.




R0020/C0010


Ordinary share capital –Called up but not yet paid in — total


This is the total amount of ordinary shares that have been called up but not yet paid in, including own shares.




R0020/C0040


Ordinary share capital –Called up but not yet paid in — tier 2


This is the amount of ordinary shares that have been called up but not yet paid in that meet the criteria for Tier 2, including own shares.




R0030/C0010


Own shares held — total


This is the total amount of own shares held by the undertaking.




R0030/C0020


Own shares held — tier 1


This is the total amount of own shares held by the undertaking, that meet the criteria for Tier 1.




R0100/C0010


Total ordinary share capital


This is the total of ordinary share capital. Note that own shares held will be included in either paid in or called up but not yet paid in.




R0100/C0020


Total ordinary share capital — tier 1


This is the total of ordinary share capital that meets the criteria for Tier 1. Note that own shares held will be included in either paid in or called up but not yet paid in.




R0100/C0040


Total ordinary share capital — tier 2


This is the total of ordinary share capital that meets the criteria for Tier 2.




R0110/C0010


Initial funds, members' contributions or the equivalent basic own–fund items for mutual and mutual–type undertaking –Paid in — total


This is the total of paid in initial funds, members' contributions or the equivalent basic own–fund item for mutual and mutual–type undertaking.




R0110/C0020


Initial funds, members' contributions or the equivalent basic own–fund items for mutual and mutual–type undertaking –Pain in — tier 1


This is the total of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking that meets the criteria for Tier 1.




R0120/C0010


Initial funds, members' contributions or the equivalent basic own–fund items for mutual and mutual–type undertaking –Called up but not yet paid in — total


This is the total of called up but not yet paid in initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking




R0120/C0040


Initial funds, members' contributions or the equivalent basic own–fund items for mutual and mutual–type undertaking –Called up but not yet paid in — tier 2


This is the total of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking that meets the criteria for Tier 2.




R0200/C0010


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking


This is the total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking.




R0200/C0020


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking — tier 1


This is the total of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking that meets the criteria for Tier 1.




R0200/C0040


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking — tier 2


This is the total of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertaking that meets the criteria for Tier 2.




R0210/C0010


Subordinated mutual member accounts — Dated subordinated — total


This is the total amount of dated subordinated mutual member accounts.




R0210/C0020


Subordinated mutual member accounts — Dated subordinated — tier 1


This is the total amount of dated subordinated mutual member accounts that meet the criteria for Tier 1.




R0210/C0030


Subordinated mutual member accounts — Dated subordinated — tier 1 of which counted under transitionals


This is the total amount of dated subordinated mutual member accounts that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0210/C0040


Subordinated mutual member accounts — Dated subordinated — tier 2


This is the total amount of dated subordinated mutual member accounts that meet the criteria for Tier 2.




R0210/C0050


Subordinated mutual member accounts — Dated subordinated — tier 2 of which counted under transitionals


This is the total amount of dated subordinated mutual member accounts that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0210/C0060


Subordinated mutual member accounts — Dated subordinated — tier 3


This is the total amount of dated subordinated mutual member accounts that meet the criteria for Tier 3.




R0220/C0010


Subordinated mutual member accounts — Undated subordinated with a call option — total


This is the total of undated subordinated mutual member accounts with a call option.




R0220/C0020


Subordinated mutual member accounts — Undated subordinated with a call option — tier 1


This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 1.




R0220/C0030


Subordinated mutual member accounts — Undated subordinated with a call option — tier 1 of which counted under transitionals


This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0220/C0040


Subordinated mutual member accounts — Undated subordinated with a call option — tier 2


This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 2.




R0220/C0050


Subordinated mutual member accounts — Undated subordinated with a call option — tier 2 of which counted under transitionals


This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0220/C0060


Subordinated mutual member accounts — Undated subordinated with a call option — tier 3


This is the total of undated subordinated mutual member accounts with a call option that meet the criteria for Tier 3.




R0230/C0010


Subordinated mutual member accounts — Undated subordinated with no contractual opportunity to redeem — total


This is the total of undated subordinated mutual member accounts with no contractual opportunity to redeem.




R0230/C0020


Subordinated mutual member accounts — Undated subordinated with no contractual opportunity to redeem — tier 1


This is the total of undated subordinated mutual member accounts with no contractual opportunity to redeem that meet the criteria for Tier 1.




R0230/C0030


Subordinated mutual member accounts — Undated subordinated with no contractual opportunity to redeem — tier 1 of which counted under transitionals


This is the total of undated subordinated mutual member accounts with no contractual opportunity to redeem that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0230/C0040


Subordinated mutual member accounts — Undated subordinated with no contractual opportunity to redeem — tier 2


This is the total of undated subordinated mutual member accounts with no contractual opportunity to redeem that meet the criteria for Tier 2.




R0230/C0050


Subordinated mutual member accounts — Undated subordinated with no contractual opportunity to redeem — tier 2 of which counted under transitionals


This is the total of undated subordinated mutual member accounts with no contractual opportunity to redeem that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0230/C0060


Subordinated mutual member accounts — Undated subordinated with no contractual opportunity to redeem — tier 3


This is the total of undated subordinated mutual member accounts with no contractual opportunity to redeem that meet the criteria for Tier 3.




R0300/C0010


Total subordinated mutual member accounts


This is the total subordinated mutual member accounts.




R0300/C0020


Total subordinated mutual member accounts — tier 1


This is the total of the subordinated mutual member accounts that meet the criteria for Tier 1.




R0300/C0030


Total subordinated mutual member accounts — tier 1 of which counted under transitionals


This is the total of the subordinated mutual member accounts that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0300/C0040


Total subordinated mutual member accounts — tier 2


This is the total of the subordinated mutual member accounts that meet the criteria for Tier 2.




R0300/C0050


Total subordinated mutual member accounts — tier 2 of which counted under transitionals


This is the total of the subordinated mutual member accounts that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0300/C0060


Total subordinated mutual member accounts — tier 3


This is the total of the subordinated mutual member accounts that meet the criteria for Tier 3.




R0310/C0010


Dated preference shares — total


This is the total dated preference shares.




R0310/C0020


Dated preference shares — tier 1


This is the total of dated preference shares that meet the criteria for Tier 1.




R0310/C0030


Dated preference shares — tier 1 of which counted under transitionals


This is the total of dated preference shares that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0310/C0040


Dated preference shares — tier 2


This is the total of dated preference shares that meet the criteria for Tier 2.




R0310/C0050


Dated preference shares — tier 2 of which counted under transitionals


This is the total of dated preference shares that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0310/C0060


Dated preference shares — tier 3


This is the total of dated preference shares that meet the criteria for Tier 3.




R0320/C0010


Undated preference shares with a call option — total


This is the total undated preference shares with a call option.




R0320/C0020


Undated preference shares with a call option — tier 1


This is the total of undated preference shares with a call option that meet the criteria for Tier 1.




R0320/C0030


Undated preference shares with a call option — tier 1 of which counted under transitionals


This is the total of undated preference shares with a call option that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0320/C0040


Undated preference shares with a call option — tier 2


This is the total of undated preference shares with a call option that meet the criteria for Tier 2.




R0320/C0050


Undated preference shares with a call option — tier 2 of which counted under transitionals


This is the total of undated preference shares with a call option that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0320/C0060


Undated preference shares with a call option — tier 3


This is the total of undated preference shares with a call option that meet the criteria for Tier 3.




R0330/C0010


Undated preference shares with no contractual opportunity to redeem — total


This is the total undated preference shares with no contractual opportunity to redeem.




R0330/C0020


Undated preference shares with no contractual opportunity to redeem — tier 1


This is the total of undated preference shares with no contractual opportunity to redeem that meet the criteria for Tier 1.




R0330/C0030


Undated preference shares with no contractual opportunity to redeem — tier 1 of which counted under transitionals


This is the total of undated preference shares with no contractual opportunity to redeem that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0330/C0040


Undated preference shares with no contractual opportunity to redeem — tier 2


This is the total of undated preference shares with no contractual opportunity to redeem that meet the criteria for Tier 2.




R0330/C0050


Undated preference shares with no contractual opportunity to redeem — tier 2 of which counted under transitionals


This is the total of undated preference shares with no contractual opportunity to redeem that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0330/C0060


Undated preference shares with no contractual opportunity to redeem — tier 3


This is the total of undated preference shares with no contractual opportunity to redeem that meet the criteria for Tier 3.




R0400/C0010


Total preference shares


This is the total preference shares.




R0400/C0020


Total preference shares — tier 1


This is the total of preference shares that meet the criteria for Tier 1.




R0400/C0030


Total preference shares — tier 1 of which counted under transitionals


This is the total of preference shares that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0400/C0040


Total preference shares — tier 2


This is the total of preference shares that meet the criteria for Tier 2.




R0400/C0050


Total preference shares — tier 2 of which counted under transitionals


This is the total of preference shares that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0400/C0060


Total preference shares — tier 3


This is the total of preference shares that meet the criteria for Tier 3.




R0410/C0010


Dated subordinated liabilities — total


This is the total of dated subordinated liabilities.




R0410/C0020


Dated subordinated liabilities– tier 1


This is the amount of dated subordinated liabilities that meet the criteria for Tier 1.




R0410/C0030


Dated subordinated liabilities — tier 1 of which counted under transitionals


This is the amount of dated subordinated liabilities that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0410/C0040


Dated subordinated liabilities– tier 2


This is the amount of dated subordinated liabilities that meet the criteria for Tier 2.




R0410/C0050


Dated subordinated liabilities– tier 2 of which counted under transitionals


This is the amount of dated subordinated liabilities that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0410/C0060


Dated subordinated liabilities– tier 3


This is the amount of dated subordinated liabilities that meet the criteria for Tier 3.




R0420/C0010


Undated subordinated liabilities with a contractual opportunity to redeem — total


This is the total of undated subordinated liabilities that have a contractual opportunity to redeem.




R0420/C0020


Undated subordinated liabilities with a contractual opportunity to redeem — tier 1


This is the amount of undated subordinated liabilities with contractual opportunity to redeem that meet the criteria for Tier 1.




R0420/C0030


Undated subordinated liabilities with a contractual opportunity to redeem — tier 1 of which counted under transitionals


This is the amount of undated subordinated liabilities with a contractual opportunity to redeem that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0420/C0040


Undated subordinated liabilities with a contractual opportunity to redeem — tier 2


This is the amount of undated subordinated liabilities with a contractual opportunity to redeem that meet the criteria for Tier 2.




R0420/C0050


Undated subordinated liabilities with a contractual opportunity to redeem — tier 2 of which counted under transitionals


This is the amount of undated subordinated liabilities with contractual opportunity to redeem that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0420/C0060


Undated subordinated liabilities with a contractual opportunity to redeem — tier 3


This is the amount of undated subordinated liabilities with contractual opportunity to redeem that meet the criteria for Tier 3.




R0430/C0010


Undated subordinated liabilities with no contractual opportunity to redeem — total


This is the total of undated subordinated liabilities with no contractual opportunity to redeem.




R0430/C0020


Undated subordinated liabilities with no contractual opportunity to redeem — tier 1


This is the amount of undated subordinated liabilities with no contractual opportunity to redeem that meet the criteria for Tier 1.




R0430/C0030


Undated subordinated liabilities with no contractual opportunity to redeem — tier 1 of which counted under transitionals


This is the amount of undated subordinated liabilities with no contractual opportunity to redeem that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0430/C0040


Undated subordinated liabilities with no contractual opportunity to redeem — tier 2


This is the amount of undated subordinated liabilities with no contractual opportunity to redeem that meet the criteria for Tier 2.




R0430/C0050


Undated subordinated liabilities with no contractual opportunity to redeem — tier 2 of which counted under transitionals


This is the amount of undated subordinated liabilities with no contractual opportunity to redeem that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0430/C0060


Undated subordinated liabilities with no contractual opportunity to redeem — tier 3


This is the amount of undated subordinated liabilities with no contractual opportunity to redeem that meet the criteria for Tier 3.




R0500/C0010


Total subordinated liabilities — total


This is the total of subordinated liabilities.




R0500/C0020


Total subordinated liabilities — tier 1


This is the total of subordinated liabilities that meet the criteria for Tier 1.




R0500/C0030


Total subordinated liabilities — tier 1 of which counted under transitionals


This is the total of subordinated liabilities that meet the criteria for Tier 1 that are counted under the transitional provisions.




R0500/C0040


Total subordinated liabilities — tier 2


This is the amount of subordinated liabilities that meet the criteria for Tier 2.




R0500/C0050


Total subordinated liabilities — tier 2 of which counted under transitionals


This is the amount of subordinated liabilities that meet the criteria for Tier 2 that are counted under the transitional provisions.




R0500/C0060


Total subordinated liabilities — tier 3


This is the amount of subordinated liabilities that meet the criteria for Tier 3.




R0510/C0070


Ancillary own fund items for which an amount was approved — tier 2 initial amounts approved


This the initial amount approved for ancillary own funds for which an amount was approved under Tier 2.




R0510/C0080


Ancillary own fund items for which an amount was approved — tier 2 current amounts


This is the current amount for ancillary own funds for which an amount was approved under Tier 2.




R0510/C0090


Ancillary own fund items for which an amount was approved — tier 3 initial amounts approved


This the initial amount approved for ancillary own funds for which an amount was approved under Tier 3.




R0510/C0100


Ancillary own fund items for which an amount was approved — tier 3 current amounts


This is the current amount for ancillary own funds for which an amount was approved under Tier 3.




R0520/C0080


Ancillary own fund items for which a method was approved — tier 2 current amounts


This is the current amount for ancillary own funds for which a method was approved under Tier 2.




R0520/C0100


Ancillary own fund items for which a method was approved — tier 3 current amounts


This is the current amount for ancillary own funds for which a method was approved under Tier 3.




R0600/C0110


Excess of assets over liabilities — attribution of valuation differences –Difference in the valuation of assets


This is the difference in the valuation of assets.




R0610/C0110


Excess of assets over liabilities — attribution of valuation differences — Difference in the valuation of technical provisions


This is the difference in the valuation of technical provisions.




R0620/C0110


Excess of assets over liabilities — attribution of valuation differences –Difference in the valuation of other liabilities


This is the difference in the valuation of other liabilities.




R0630/C0110


Total of reserves and retained earnings from financial statements


This is total reserves and retained earnings taken from the financial statements.




R0640/C0110


Other, please explain why you need to use this line.


This is the amount of any other items not already identified. When reporting a value in R0640/C0110, the value in R0640/C0120 shall provide an explanation and details of such items.




R0640/C0120


Other, please explain why you need to use this line


This is the explanation of other items reported in R0640/C0110.




R0650/C0110


Reserves from financial statements adjusted for Solvency II valuation differences


This is the total of reserves from the financial statements after adjustment for valuation differences.
This item shall include values from financial statement such as retained earnings, reserve capital, net profit, profits from previous years, revaluation capital (fund), other reserve capital.




R0660/C0110


Excess of assets over liabilities attributable to basic own fund items (excluding the reconciliation reserve)


This is the excess of assets over liabilities attributable to basic own funds, excluding reconciliation reserve.




R0700/C0110


Excess of assets over liabilities


This is the amount of excess of assets over liabilities.





S.23.03 — Annual movements on own funds


General comments:

This section relates to annual submission for groups when method 1 is used, either exclusively or in combination with method 2.







 



ITEM




INSTRUCTIONS






Ordinary share capital — movements in the reporting period






R0010/C0010


Ordinary share capital –Paid in — balance brought forward


This is the balance of paid in ordinary share capital brought forward from the previous reporting period.




R0010/C0020


Ordinary share capital –Paid in — increase


This is the increase in paid in ordinary share capital over the reporting period.




R0010/C0030


Ordinary share capital –Paid in — reduction


This is the reduction in paid in ordinary share capital over the reporting period.




R0010/C0060


Ordinary share capital –Paid in — balance carried forward


This is the balance of paid in ordinary share capital carried forward to the next reporting period.




R0020/C0010


Ordinary share capital –Called up but not yet paid in — balance brought forward


This is the balance of called up but not yet paid in ordinary share capital brought forward from the previous reporting period.




R0020/C0020


Ordinary share capital –Called up but not yet paid in — increase


This is the increase in called up but not yet paid in ordinary share capital over the reporting period.




R0020/C0030


Ordinary share capital –Called up but not yet paid in — reduction


This is the reduction in called up but not yet paid in ordinary share capital over the reporting period.




R0020/C0060


Ordinary share capital –Called up but not yet paid in — balance carried forward


This is the balance of called up but not yet paid in ordinary share capital carried forward to the next reporting period.




R0030/C0010


Own shares held — balance brought forward


This is the balance of own shares held, brought forward from the previous reporting period.




R0030/C0020


Own shares held — increase


This is the increase in own shares held, brought over the reporting period.




R0030/C0030


Own shares held — reduction


This is the reduction in own shares held, brought over the reporting period.




R0030/C0060


Own shares held — balance carried forward


This is the balance of own shares held carried forward to the next reporting period.




R0100/C0010


Total ordinary share capital — balance brought forward


This is the balance of total ordinary share capital brought forward from the previous reporting period. R0100/C0010 includes own shares held.




R0100/C0020


Total ordinary share capital — increase


This is the increase in total ordinary share capital over the reporting period.




R0100/C0030


Total ordinary share capital — reduction


This is the reduction in total ordinary share capital over the reporting period.




R0100/C0060


Total ordinary share capital — balance carried forward


This is the balance of total ordinary share capital carried forward to the next reporting period.





Share premium account related to ordinary share capital — movements in the reporting period






R0110/C0010


Share premium account related to ordinary share capital –Tier 1 — balance brought forward


This is the balance of the share premium account related to ordinary share capital that is tier 1 brought forward from the previous reporting period.




R0110/C0020


Share premium account related to ordinary share capital –Tier 1 — increase


This is the increase in the share premium account related to ordinary share capital that is tier 1 over the reporting period.




R0110/C0030


Share premium account related to ordinary share capital –Tier 1 — reduction


This is the reduction in the share premium account related to ordinary share capital that is tier 1 over the reporting period.




R0110/C0060


Share premium account related to ordinary share capital –Tier 1 — balance carried forward


This is the balance of the share premium account related to ordinary share capital that is tier 1 carried forward to the next reporting period.




R0120/C0010


Share premium account related to ordinary share capital –Tier 2 — balance brought forward


This is the balance of the share premium account related to ordinary share capital that is tier 2 brought forward from the previous reporting period.




R0120/C0020


Share premium account related to ordinary share capital –Tier 2 — increase


This is the increase in the share premium account related to ordinary share capital that is tier 2 over the reporting period.




R0120/C0030


Share premium account related to ordinary share capital –Tier 2 — reduction


This is the reduction in the share premium account related to ordinary share capital that is tier 2 over the reporting period.




R0120/C0060


Share premium account related to ordinary share capital –Tier 2 — balance carried forward


This is the balance of the share premium account related to ordinary share capital that is tier 2 carried forward to the next reporting period.




R0200/C0010


Share premium account related to ordinary share capital –Total — balance brought forward


This is the total balance of the share premium account related to ordinary share capital brought forward from the previous reporting period.




R0200/C0020


Share premium account related to ordinary share capital –Total — increase


This is the increase in the total share premium account related to ordinary share capital over the reporting period.




R0200/C0030


Share premium account related to ordinary share capital –Total — reduction


This is the reduction in the total share premium account related to ordinary share capital over the reporting period.




R0200/C0060


Share premium account related to ordinary share capital –Total — balance carried forward


This is the balance of the share premium account related to ordinary share capital carried forward to the next reporting period.





Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings — movements in the reporting period






R0210/C0010


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings ––Paid in — balance brought forward


This is the balance of the paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings brought forward from the previous reporting period.




R0210/C0020


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Paid in — increase


This is the increase in the paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings over the reporting period.




R0210/C0030


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Paid in — reduction


This is the reduction in the paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings over the reporting period.




R0210/C0060


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Paid in — balance carried forward


This is the balance of the paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings carried forward to the next reporting period.




R0220/C0010


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Called up but not yet paid in — balance brought forward


This is the balance of the called up but not yet paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings brought forward from the previous reporting period.




R0220/C0020


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Called up but not yet paid in — increase


This is the increase in the called up but not yet paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings over the reporting period.




R0220/C0030


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Called up but not yet paid in — reduction


This is the reduction in the called up but not yet paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings over the reporting period.




R0220/C0060


Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings –Called up but not yet paid in — balance carried forward


This is the balance of the called up but not yet paid in initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings carried forward to the next reporting period.




R0300/C0010


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings — balance brought forward


This is the balance of the total initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings brought forward from the previous reporting period.




R0300/C0020


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings — increase


This is the increase in the total initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings over the reporting period.




R0300/C0030


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings — reduction


This is the decrease in the total initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings over the reporting period.




R0300/C0060


Total initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual type undertakings — balance carried forward


This is the balance of the total initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual type undertakings carried forward to the next reporting period.





Subordinated mutual member accounts — movements in the reporting period






R0310/C0010


Subordinated mutual member accounts — Tier 1 — balance brought forward


This is the balance of tier 1 subordinated mutual member accounts brought forward from the previous reporting period.




R0310/C0070


Subordinated mutual member accounts –Tier 1 — issued


This is the amount of tier 1 subordinated mutual member accounts issued over the reporting period.




R0310/C0080


Subordinated mutual member accounts –Tier 1 — redeemed


This is the amount of tier 1 subordinated mutual member accounts redeemed over the reporting period.




R0310/C0090


Subordinated mutual member accounts –Tier 1 — movements in valuation


This is the amount reflecting movement in valuation tier 1 subordinated mutual member accounts over the reporting period.




R0310/C0100


Subordinated mutual member accounts –Tier 1 — regulatory action


This is the amount reflecting an increase/decrease in tier 1 subordinated mutual member accounts due to regulatory action over the reporting period.




R0310/C0060


Subordinated mutual member accounts –Tier 1 — balance carried forward


This is the balance of tier 1 subordinated mutual member accounts carried forward to the next reporting period.




R0320/C0010


Subordinated mutual member accounts –Tier 2 — balance brought forward


This is the balance of tier 2 subordinated mutual member accounts brought forward from the previous reporting period.




R0320/C0070


Subordinated mutual member accounts –Tier 2 — issued


This is the amount of tier 2 subordinated mutual member accounts issued over the reporting period.




R0320/C0080


Subordinated mutual member accounts –Tier 2 — redeemed


This is the amount of tier 2 subordinated mutual member accounts redeemed over the reporting period.




R0320/C0090


Subordinated mutual member accounts –Tier 2 — movements in valuation


This is the amount reflecting movement in valuation tier 2 subordinated mutual member accounts over the reporting period.




R0320/C0100


Subordinated mutual member accounts –Tier 2 — regulatory action


This is the amount reflecting an increase/decrease in tier 2 subordinated mutual member accounts due to regulatory action over the reporting period.




R0320/C0060


Subordinated mutual member accounts –Tier 2 — balance carried forward


This is the balance of tier 2 subordinated mutual member accounts carried forward to the next reporting period.




R0330/C0010


Subordinated mutual member accounts –Tier 3 — balance brought forward


This is the balance of tier 3 subordinated mutual member accounts brought forward from the previous reporting period.




R0330/C0070


Subordinated mutual member accounts –Tier 3 — issued


This is the amount of tier 3 subordinated mutual member accounts issued over the reporting period.




R0330/C0080


Subordinated mutual member accounts –Tier 3 — redeemed


This is the amount of tier 3 subordinated mutual member accounts redeemed over the reporting period.




R0330/C0090


Subordinated mutual member accounts –Tier 3 — movements in valuation


This is the amount reflecting movement in valuation tier 3 subordinated mutual member accounts over the reporting period.




R0330/C0100


Subordinated mutual member accounts –Tier 3 — regulatory action


This is the amount reflecting an increase/decrease in tier 3 subordinated mutual member accounts due to regulatory action over the reporting period.




R0330/C0060


Subordinated mutual member accounts –Tier 3 — balance carried forward


This is the balance of tier 3 subordinated mutual member accounts carried forward to the next reporting period.




R0400/C0010


Total subordinated mutual member accounts –– balance brought forward


This is the total balance of subordinated mutual member accounts brought forward from the previous reporting period.




R0400/C0070


Total subordinated mutual member accounts — issued


This is the total amount of subordinated mutual member accounts issued over the reporting period.




R0400/C0080


Total subordinated mutual member accounts — redeemed


This is the total amount of subordinated mutual member accounts redeemed over the reporting period.




R0400/C0090


Total subordinated mutual member accounts– movements in valuation


This is the amount reflecting the total movement in valuation subordinated mutual member accounts over the reporting period.




R0400/C0100


Total subordinated mutual member accounts — regulatory action


This is the amount reflecting the total increase/decrease in subordinated mutual member accounts due to regulatory action over the reporting period.




R0400/C0060


Total subordinated mutual member accounts — balance carried forward


This is the total balance of subordinated mutual member accounts carried forward to the next reporting period.





Surplus funds






R0500/C0010


Surplus funds –Balance brought forward


This is the balance of surplus funds brought forward from the previous reporting period.




R0500/C0060


Surplus funds –Balance carried forward


This is the balance of surplus funds carried forward to the next reporting period.





Preference shares — movements in the reporting period






R0510/C0010


Preference shares –Tier 1 — balance brought forward


This is the balance of Tier 1 preference shares brought forward from the previous reporting period.




R0510/C0020


Preference shares –Tier 1 — increase


This is the increase in Tier 1 preference shares over the reporting period.




R0510/C0030


Preference shares –Tier 1 — reduction


This is the reduction in Tier 1 preference shares over the reporting period.




R0510/C0060


Preference shares –Tier 1 — balance carried forward


This is the balance of Tier 1 preference shares carried forward to the next reporting period.




R0520/C0010


Preference shares –Tier 2 — balance brought forward


This is the balance of Tier 2 preference shares brought forward from the previous reporting period.




R0520/C0020


Preference shares –Tier 2 — increase


This is the increase in Tier 2 preference shares over the reporting period.




R0520/C0030


Preference shares –Tier 2 — reduction


This is the reduction in Tier 2 preference shares over the reporting period.




R0520/C0060


Preference shares –Tier 2 — balance carried forward


This is the balance of Tier 2 preference shares carried forward to the next reporting period.




R0530/C0010


Preference shares –Tier 3 — balance brought forward


This is the balance of Tier 3 preference shares brought forward from the previous reporting period.




R0530/C0020


Preference shares –Tier 3 — increase


This is the increase in Tier 3 preference shares over the reporting period.




R0530/C0030


Preference shares –Tier 3 — reduction


This is the reduction in Tier 3 preference shares over the reporting period.




R0530/C0060


Preference shares –Tier 3 — balance carried forward


This is the balance of Tier 3 preference shares carried forward to the next reporting period.




R0600/C0010


Total preference shares — balance brought forward


This is the balance of total preference shares brought forward from the previous reporting period.




R0600/C0020


Total preference shares — increase


This is the increase in total preference shares over the reporting period.




R0600/C0030


Total preference shares — reduction


This is the reduction in total preference shares over the reporting period.




R0600/C0060


Total preference shares — balance carried forward


This is the balance of total preference shares carried forward to the next reporting period.





Share premium relating to preference shares






R0610/C0010


Share premium relating to preference shares –Tier 1 — balance brought forward


This is the balance of the share premium account relating to preference shares that is tier 1 brought forward from the previous reporting period.




R0610/C0020


Share premium relating to preference shares –Tier 1 — increase


This is the increase in the share premium account relating to preference shares that is tier 1 over the reporting period.




R0610/C0030


Share premium relating to preference shares –Tier 1 — reduction


This is the reduction in the share premium account relating to preference shares that is tier 1 over the reporting period.




R0610/C0060


Share premium relating to preference shares –Tier 1 — balance carried forward


This is the balance of the share premium account relating to preference shares that is tier 1 carried forward to the next reporting period.




R0620/C0010


Share premium relating to preference shares –Tier 2 — balance brought forward


This is the balance of the share premium account relating to preference shares that is tier 2 brought forward from the previous reporting period.




R0620/C0020


Share premium relating to preference shares –Tier 2– increase


This is the increase in the share premium account relating to preference shares that is tier 2 over the reporting period.




R0620/C0030


Share premium relating to preference shares –Tier 2 — reduction


This is the reduction in the share premium account relating to preference shares that is tier 2 over the reporting period.




R0620/C0060


Share premium relating to preference shares –Tier 2 — balance carried forward


This is the balance of the share premium account relating to preference shares that is tier 2 carried forward to the next reporting period.




R0630/C0010


Share premium relating to preference shares –Tier 3 — balance brought forward


This is the balance of the share premium account relating to preference shares that is tier 3 brought forward from the previous reporting period.




R0630/C0020


Share premium relating to preference shares –Tier 3 — increase


This is the increase in the share premium account relating to preference shares that is tier 3 over the reporting period.




R0630/C0030


Share premium relating to preference shares –Tier 3 — reduction


This is the reduction in the share premium account relating to preference shares that is tier 3 over the reporting period.




R0630/C0060


Share premium relating to preference shares –Tier 3 — balance carried forward


This is the balance of the share premium account relating to preference shares that is tier 3 carried forward to the next reporting period.




R0700/C0010


Share premium relating to preference shares –Total — balance brought forward


This is the balance of the total share premium account relating to preference shares that is brought forward from the previous reporting period.




R0700/C0020


Share premium relating to preference shares –Total — increase


This is the increase in the total share premium account relating to preference shares over the reporting period.




R0700/C0030


Share premium relating to preference shares –Total — reduction


This is the reduction in the total share premium account relating to preference shares over the reporting period.




R0700/C0060


Share premium relating to preference shares –Total — balance carried forward


This is the balance of the total share premium account relating to preference shares that is carried forward to the next reporting period.





Subordinated liabilities — movements in the reporting period






R0710/C0010


Subordinated liabilities –Tier 1 — balance brought forward


This is the balance of Tier 1 subordinated liabilities brought forward from the previous reporting period.




R0710/C0070


Subordinated liabilities –Tier 1 — issued


This is the amount of Tier 1 subordinated liabilities issued over the reporting period.




R0710/C0080


Subordinated liabilities –Tier 1 — redeemed


This is the amount of Tier 1 subordinated liabilities redeemed over the reporting period.




R0710/C0090


Subordinated liabilities –Tier 1 — movements in valuation


This is an amount reflecting the movements in valuation of Tier 1 subordinated liabilities over the reporting period.




R0710/C0100


Subordinated liabilities –Tier 1 — regulatory action


This is an amount reflecting change to Tier 1 subordinated liabilities due to regulatory action.




R0710/C0060


Subordinated liabilities –Tier 1 — balance carried forward


This is the balance of Tier 1 subordinated liabilities carried forward to the next reporting period.




R0720/C0010


Subordinated liabilities –Tier 2 — balance brought forward


This is the balance of Tier 2 subordinated liabilities brought forward from the previous reporting period.




R0720/C0070


Subordinated liabilities –Tier 2 — issued


This is the amount of Tier 2 subordinated liabilities issued over the reporting period.




R0720/C0080


Subordinated liabilities –Tier 2 — redeemed


This is the amount of Tier 2 subordinated liabilities redeemed over the reporting period.




R0720/C0090


Subordinated liabilities –Tier 2 — movements in valuation


This is an amount reflecting the movements in valuation of Tier 2 subordinated liabilities over the reporting period.




R0720/C0100


Subordinated liabilities –Tier 2 — regulatory action


This is an amount reflecting change to Tier 2 subordinated liabilities due to regulatory action.




R0720/C0060


Subordinated liabilities –Tier 2 — balance carried forward


This is the balance of Tier 2 subordinated liabilities carried forward to the next reporting period.




R0730/C0010


Subordinated liabilities –Tier 3– balance brought forward


This is the balance of Tier 3 subordinated liabilities brought forward from the previous reporting period.




R0730/C0070


Subordinated liabilities –Tier 3 — issued


This is the amount of Tier 3 subordinated liabilities issued over the reporting period.




R0730/C0080


Subordinated liabilities –Tier 3 — redeemed


This is the amount of Tier 3 subordinated liabilities redeemed over the reporting period.




R0730/C0090


Subordinated liabilities –Tier 3 — movements in valuation


This is an amount reflecting the movements in valuation of Tier 3 subordinated liabilities over the reporting period.




R0730/C0100


Subordinated liabilities –Tier 3 — regulatory action


This is an amount reflecting change to Tier 3 subordinated liabilities due to regulatory action.




R0730/C0060


Subordinated liabilities –Tier 3 — balance carried forward


This is the balance of Tier 3 subordinated liabilities carried forward to the next reporting period.




R0800/C0010


Total subordinated liabilities — balance brought forward


This is the balance of total subordinated liabilities brought forward from the previous reporting period.




R0800/C0070


Total subordinated liabilities — issued


This is the amount of total subordinated liabilities issued over the reporting period.




R0800/C0080


Total subordinated liabilities — redeemed


This is the amount of total subordinated liabilities redeemed over the reporting period.




R0800/C0090


Total subordinated liabilities — movements in valuation


This is an amount reflecting the movements in valuation of total subordinated liabilities over the reporting period.




R0800/C0100


Total subordinated liabilities — regulatory action


This is an amount reflecting change to total subordinated liabilities due to regulatory action.




R0800/C0060


Total subordinated liabilities — balance carried forward


This is the balance of total subordinated liabilities carried forward to the next reporting period.





An amount equal to the value of deferred tax assets






R0900/C0010


An amount equal to the value of net deferred tax assets –Balance brought forward


This is the balance of an amount equal to the value of deferred tax assets brought forward from the previous reporting period.




R0900/C0060


An amount equal to the value of net deferred tax assets –Balance carried forward


This is the balance of an amount equal to the value of deferred tax assets carried forward to the next reporting period.





Other items approved by supervisory authority as basic own funds not specified above — movements in the reporting period






R1000/C0010


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 unrestricted items — balance brought forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as unrestricted items brought forward from the previous reporting period.




R1000/C0070


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as unrestricted items — issued


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as unrestricted items issued over the reporting period.




R1000/C0080


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as unrestricted items — redeemed


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as unrestricted items redeemed over the reporting period




R1000/C0090


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as unrestricted items — movements in valuation


This is an amount reflecting movements in valuation of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as unrestricted items.




R1000/C0060


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as unrestricted items — balance carried forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as unrestricted items carried forward to the next reporting period.




R1010/C0010


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as restricted items –– balance brought forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as restricted items brought forward from the previous reporting period.




R1010/C0070


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as restricted items –– issued


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as restricted items issued over the reporting period.




R1010/C0080


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as restricted items –– redeemed


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as restricted items redeemed over the reporting period




R1010/C0090


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as restricted items –– movements in valuation


This is an amount reflecting movements in valuation of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as restricted items.




R1010/C0060


Other items approved by supervisory authority as basic own funds not specified above –Tier 1 to be treated as restricted items –– balance carried forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 1 to be treated as restricted items carried forward to the next reporting period.




R1020/C0010


Other items approved by supervisory authority as basic own funds not specified above –Tier 2 — balance brought forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 2 brought forward from the previous reporting period.




R1020/C0070


Other items approved by supervisory authority as basic own funds not specified above –Tier 2 — issued


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 2 issued over the reporting period.




R1020/C0080


Other items approved by supervisory authority as basic own funds not specified above –Tier 2 — redeemed


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 2 redeemed over the reporting period




R1020/C0090


Other items approved by supervisory authority as basic own funds not specified above –Tier 2 — movements in valuation


This is an amount reflecting movements in valuation of other items approved by supervisory authority as basic own funds not specified above that are Tier 2.




R1020/C0060


Other items approved by supervisory authority as basic own funds not specified above –Tier 2– balance carried forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 2 carried forward to the next reporting period.




R1030/C0010


Other items approved by supervisory authority as basic own funds not specified above –Tier 3 — balance brought forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 3 brought forward from the previous reporting period.




R1030/C0070


Other items approved by supervisory authority as basic own funds not specified above –Tier 3 — issued


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 3 issued over the reporting period.




R1030/C0080


Other items approved by supervisory authority as basic own funds not specified above –Tier 3 — redeemed


This is the amount of other items approved by supervisory authority as basic own funds not specified above that are Tier 3 redeemed over the reporting period.




R1030/C0090


Other items approved by supervisory authority as basic own funds not specified above –Tier 3 — movements in valuation


This is an amount reflecting movements in valuation of other items approved by supervisory authority as basic own funds not specified above that are Tier 3.




R1030/C0060


Other items approved by supervisory authority as basic own funds not specified above –Tier 3 — balance carried forward


This is the balance of other items approved by supervisory authority as basic own funds not specified above that are Tier 3 carried forward to the next reporting period.




R1100/C0010


Total of other items approved by supervisory authority as basic own fund items not specified above — balance brought forward


This is the balance of total other items approved by supervisory authority as basic own funds not specified above brought forward from the previous reporting period.




R1100/C0070


Total of other items approved by supervisory authority as basic own fund items not specified above — issued


This is the amount of total other items approved by supervisory authority as basic own funds not specified above issued over the reporting period.




R1100/C0080


Total of other items approved by supervisory authority as basic own fund items not specified above –redeemed


This is the amount of total other items approved by supervisory authority as basic own funds not specified above that are redeemed over the reporting period.




R1100/C0090


Total of other items approved by supervisory authority as basic own fund items not specified above — movements in valuation


This is an amount reflecting movements in valuation of total other items approved by supervisory authority as basic own funds not specified above.




R1100/C0060


Total of other items approved by supervisory authority as basic own fund items not specified above — balance carried forward


This is the balance of total other items approved by supervisory authority as basic own funds not specified above carried forward to the next reporting period.





Ancillary own funds — movements in the reporting period






R1110/C0010


Ancillary own funds –Tier 2 — balance brought forward


This is the balance of Tier 2 ancillary own funds brought forward from the previous reporting period.




R1110/C0110


Ancillary own funds –Tier 2 — new amount made available


This is the new amount of Tier 2 ancillary own funds to be made available over the reporting period.




R1110/C0120


Ancillary own funds –Tier 2 — reduction to amount available


This is the reduction to the amount available Tier 2 ancillary own funds over the reporting period.




R1110/C0130


Ancillary own funds –Tier 2 — called up to basic own fund


This is the amount of Tier 2 ancillary own funds that are called up to a basic own fund item over the reporting period.




R1110/C0060


Ancillary own funds –Tier 2 — balance carried forward


This is the balance of Tier 2 ancillary own funds carried forward to the next reporting period.




R1120/C0010


Ancillary own funds –Tier 3 — balance brought forward


This is the balance of Tier 3 ancillary own funds brought forward from the previous reporting period.




R1120/C0110


Ancillary own funds –Tier 3– new amount made available


This is the new amount of Tier 3 ancillary own funds to be made available over the reporting period.




R1120/C0120


Ancillary own funds –Tier 3 — reduction to amount available


This is the reduction to the amount available Tier 3 ancillary own funds over the reporting period.




R1120/C0130


Ancillary own funds –Tier 3 — called up to basic own fund


This is the amount of Tier 3 ancillary own funds that are called up to a basic own fund item over the reporting period.




R1120/C0060


Ancillary own funds –Tier 3– balance carried forward


This is the balance of Tier 3 ancillary own funds carried forward to the next reporting period.




R1200/C0010


Total ancillary own funds — balance brought forward


This is the balance of total ancillary own funds brought forward from the previous reporting period.




R1200/C0110


Total ancillary own funds — new amount made available


This is the new amount of Tier 2 ancillary own funds to be made available over the reporting period.




R1200/C0120


Total ancillary own funds — reduction to amount available


This is the reduction to the amount available total ancillary own funds over the reporting period.




R1200/C0130


Total ancillary own funds — called up to basic own fund


This is the amount of total ancillary own funds that are called up to a basic own fund item over the reporting period.




R1200/C0060


Total ancillary own funds — balance carried forward


This is the balance of total ancillary own funds carried forward to the next reporting period.





S.23.04 — List of items on own funds


General comments:

This section relates to annual submission for groups regardless of the method used for the calculation of the group solvency.







 



ITEM




INSTRUCTIONS





C0010


Description of subordinated mutual member accounts


This shall list subordinated mutual member accounts for a group.




C0020


Subordinated mutual member accounts — Amount (in reporting currency)


This is the amount of individual subordinated mutual member accounts.




C0030


Subordinated mutual member accounts — Tier


This shall indicate the tier of the subordinated mutual member accounts.
One of the options in the following closed list shall be used:






 


1 — Tier 1










 


2 — Tier 1 — unrestricted










 


3 — Tier 1 — restricted










 


4 — Tier 2










 


5 — Tier 3








C0040


Subordinated mutual member accounts — Currency Code


Identify the ISO 4217 alphabetic code of the currency. This is the original currency.




C0050


Subordinated mutual member accounts –issuing entity


This shall indicate whether the issuing entity of the subordinated mutual member accounts is within the group in the meaning of Article 212(1)(c) of Directive 2009/138/EC. The following close list shall be used:






 


1 — Belonging to the same group










 


2 — Not belonging to the same group








C0060


Subordinated mutual member accounts — Lender (if specific)


Indicate the lender of the mutual member accounts.




C0070


Subordinated mutual member accounts — Counted under transitionals?


This shall indicate whether the subordinated mutual member accounts are counted under the transitional provisions.
One of the options in the following closed list shall be used:






 


1– Counted under transitionals










 


2– Not counted under transitionals








C0080


Subordinated mutual member accounts — Counterparty (if specific)


This shall list the counterparty of the subordinated mutual member accounts




C0090


Subordinated mutual member accounts — Issue date


This is the issue date of the subordinated mutual member accounts. This shall be in ISO8601 format (yyyy–mm–dd).




C0100


Subordinated mutual member accounts — Maturity date


This is the maturity date of the subordinated mutual member accounts. This shall be in ISO8601 format (yyyy–mm–dd).




C0110


Subordinated mutual member accounts — First call date


This is the first call date of the subordinated mutual member accounts. This shall be in ISO8601 format (yyyy–mm–dd).




C0120


Subordinated mutual member accounts — Details of further call dates


These are the further call dates of the subordinated mutual member accounts.




C0130


Subordinated mutual member accounts — Details of incentives to redeem


These are the incentives to redeem the subordinated mutual member accounts.




C0140


Subordinated mutual member accounts — Notice period


This is the notice of the subordinated mutual member accounts. The date shall be entered here, using ISO8601 format (yyyy–mm–dd).




C0150


Subordinated mutual member account — Name of supervisory authority having given authorisation


This is the name of the supervisory authority which has issued the authorisation, with country in parenthesis.




C0160


Subordinated mutual member account — Buy back during the year


Explanation if the item has been bought back during the year.




C0170


Subordinated mutual member accounts — % of the issue held by entities in the group


This is the % of the issue of subordinated mutual member accounts held by entities within the group in the meaning of Article 212(1)(c) of Directive 2009/138/EC.




C0180


Subordinated mutual member accounts — Contribution to group subordinated mutual member accounts


This is the contribution of the mutual member accounts to total group subordinated mutual member accounts.




C0190


Description of preference shares


This shall list individual preference shares




C0200


Preference shares — Amount


This is the amount of the preference shares.




C0210


Preference shares — Counted under transitionals?


This shall indicate whether the preference shares are counted under the transitional provisions.
One of the options in the following closed list shall be used:






 


1– Counted under transitionals










 


2– Not counted under transitionals








C0220


Preference shares — Counterparty (if specific)


This shall list the holder of the preference shares if limited to a single party. If the shares are broadly issued, no data is required.




C0230


Preference shares — Issue date


This is the issue date of the preference share. This shall be in ISO 8601 format (yyyy–mm–dd).




C0240


Preference shares — First call date


This is the first call date of the preference share. This shall be in ISO 8601 format (yyyy–mm–dd).




C0250


Preference shares — Details of further call dates


These are the further call dates of the preference shares.




C0260


Preference shares — Details of incentives to redeem


These are the incentives to redeem the preference share.




C0270


Description of subordinated liabilities


This shall list the individual subordinated liabilities for an individual undertaking.




C0280


Subordinated liabilities –Amount


This is the amount of individual subordinated liabilities.




C0290


Subordinated liabilities –Tier


This shall indicate the tier of the subordinated liabilities.




C0300


Subordinated liabilities — Currency Code


Identify the ISO 4217 alphabetic code of the currency.




C0310


Subordinated liabilities — Issuing entity


This shall indicate whether the issuing entity of the subordinated liabilities is within the group in the meaning of Article 212(1)(c) of Directive 2009/138/EC.
The following close list shall be used:






 


1 — Belonging to the same group










 


2 — Not belonging to the same group








C0320


Subordinated liabilities — Lender (if specific)


This shall list the lender of the subordinated liabilities if specific. If not specific this item shall not be reported.




C0330


Subordinated liabilities — Counted under transitionals?


This shall indicate whether the subordinated liability is counted under the transitional provisions.
One of the options in the following closed list shall be used:






 


1 – Counted under transitionals










 


2 – Not counted under transitionals








C0340


Subordinated liabilities — Counterparty of subordinated liabilities — (if specific)


This shall list the counterparty of the subordinated liabilities.




C0350


Subordinated liabilities — Issue date


This is the issue date of the subordinated liabilities. This shall be in ISO 8601 format (yyyy–mm–dd).




C0360


Subordinated liabilities — Maturity date


This is the maturity date of the subordinated liabilities. This shall be in ISO 8601 format (yyyy–mm–dd).




C0370


Subordinated liabilities — First call date


This is the first call date of the subordinated liabilities. This shall be in ISO 8601 format (yyyy–mm–dd).




C0380


Subordinated liabilities — Further call dates


These are the further call dates of the subordinated liabilities.




C0390


Subordinated liabilities — Details of incentives to redeem


These are the details about the incentives to redeem the subordinated liabilities.




C0400


Subordinated liabilities — Notice period


This is the notice of the subordinated liabilities. The date shall be entered here, using ISO8601 format (yyyy–mm–dd).




C0410


Subordinated liabilities — Name of supervisory authority having given authorisation for subordinated liabilities


This is the name of the supervisory authority which has issued the authorisation, with country in parenthesis.




C0420


Subordinated liabilities — Buy back during the year of subordinated liabilities


Explanation if the item has been bought back.




C0430


Subordinated liabilities — % of the issue held by entities in the group


This is the % of the issue held by entities within the group in the meaning of Article 212(1)(c) of Directive 2009/138/EC.




C0440


Subordinated liabilities — Contribution to group subordinated liabilities


This is the contribution of the subordinated liabilities to total group subordinated liabilities.




C0450


Other items approved by supervisory authority as basic own funds not specified above


This shall list the other individual items approved by the supervisory authority for an individual undertaking.




C0460


Other items approved by supervisory authority as basic own funds not specified above –Amount


This is the amount of other individual items approved by the supervisory authority.




C0470


Other items approved by supervisory authority as basic own funds not specified above –Currency code


Identify the ISO 4217 alphabetic code of the currency.




C0480


Other items approved by supervisory authority as basic own funds not specified above –Tier 1


This is the amount of other individual items approved by the supervisory authority that meet the criteria for Tier 1.




C0490


Other items approved by supervisory authority as basic own funds not specified above –Tier 2


This is the amount of other individual items approved by the supervisory authority that meet the criteria for Tier 2.




C0500


Other items approved by supervisory authority as basic own funds not specified above –Tier 3


This is the amount of other individual items approved by the supervisory authority that meet the criteria for Tier 3.




C0510


Other items approved by supervisory authority as basic own funds not specified above –Date of authorisation


This is the date of authorisation of other individual items approved by the supervisory authority. It shall be in ISO8601 format (yyyy–mm–dd).




C0520


Other items approved by supervisory authority as basic own funds not specified above –Name of supervisory authority having given authorisation for other basic own fund items not specified above


This is the name of the supervisory authority which has issued the authorisation, with country in parenthesis.




C0530


Other items approved by supervisory authority as basic own funds not specified above — Name of entity concerned


This is the name of the entity concerned.




C0540


Other items approved by supervisory authority as basic own funds not specified above –Buy back during the year


Explanation if the item has been bought back.




C0550


Other items approved by supervisory authority as basic own funds not specified above –% of the issue held by entities in the group


This is the % of the issue held by entities within the group in the meaning of Article 212(1)(c) of Directive 2009/138/EC.




C0560


Other items approved by supervisory authority as basic own funds not specified above –Contribution to group other basic own funds


This is the contribution of the other individual items approved by the supervisory authority to group other basic own funds.




C0570


Own funds– from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds — Description


This cell shall contain a description of the own fund items from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds.




C0580


Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds — Total amount


This is the total amount of the own fund items from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds.




C0590


Ancillary own funds –Description


This is details of each ancillary own fund for an individual undertaking.




C0600


Ancillary own funds — Amount


This is the amount for each ancillary own fund.




C0610


Ancillary own funds — Counterpart


This is the counterpart of each ancillary own fund.




C0620


Ancillary own funds — Issue date


This is the issue date of each ancillary own fund. This shall be in ISO8601 format (yyyy–mm–dd).




C0630


Ancillary own fund — Date of authorisation


This is the date of authorisation of each ancillary own fund. This shall be in 1SO8601 format (yyyy–mm–dd).




C0640


Ancillary own fund — Name of supervisory authority having given authorisation


This is the name of the supervisory authority which has issued the authorisation, with country in parenthesis.




C0650


Ancillary own fund — Name of entity concerned


This is the name of the entity concerned by the ancillary own fund.





Adjustment for ring fenced funds and matching adjustment portfolios






C0660/R0020


Ring–fenced fund/ matching adjustment portfolio — Number


Identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates.




C0670/R0020


Ring–fenced fund/ matching adjustment portfolio — Notional SCR


This is the notional SCR of each ring–fenced fund/each matching adjustment portfolio.




C0680/R0020


Ring–fenced fund/ matching adjustment portfolio — Notional SCR (negative results set to zero)


This is the notional SCR. When the value is negative zero shall be reported.




C0690/R0020


Ring–fenced fund/ matching adjustment portfolio — Excess of assets over liabilities


This is the amount of excess of assets over liabilities of each ring–fenced fund/matching adjustment portfolio. This value shall reflect any deduction of future transfers attributable to shareholders.




C0700/R0020


Ring–fenced fund/ matching adjustment portfolio — Future transfers attributable to shareholders


Value of future transfers attributable to shareholders according to Article 80 (2) of Delegated Regulation (EU) 2015/35.




C0710/R0010


Ring fenced funds/matching adjustment portfolios — Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds


This is the total deduction for ring–fenced funds and matching adjustment portfolios.




C0710/R0020


Ring fenced funds/matching adjustment portfolio — Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds


This is the deduction for each ring–fenced fund/matching adjustment portfolio.





Calculation of non available own funds at group level (such a calculation has to be done undertaking by undertaking)






Non available own funds at group level — exceeding the contribution of solo SCR to group SCR





C0720


Related (Re)insurance undertakings, Insurance Holding Company, Mixed Financial Holding Company, ancillary entities and SVP included in the scope of the group calculation


Name of undertaking




C0730


Country


ISO 3166–1 alpha–2 code of the country where the entity has its head office




C0740


Contribution of solo SCR to Group SCR


Contribution of solo SCR to group SCR
If the method 1 is applied, the contribution of a subsidiary undertaking to the group shall be calculated according the formula:





Where:






—


SCRi
solo is the solo SCR of the parent undertaking and each insurance, reinsurance and intermediate insurance holding and mixed financial holding company over which a dominant influence is exercised and that are included in the SCR fully consolidated










—


SCRj is the solo SCR of the entity j










—


the ratio is the proportional adjustment due to the recognition of diversification effects in the part fully consolidated (in the case where the SCR diversified (numerator) calculated in accordance to Article 336(a) of the Delegated Regulation (EU) 2015/35 is greater than the sum of the individual SCR of the participating undertaking and each related insurance and reinsurance undertaking included in the calculation of the SCR diversified (denominator) the value of the ratio is capped to 1).




The assessment of non available own funds shall be made also for own funds in non controlled undertakings taking into account the proportionality principle.
For method 2 the contribution of the related undertaking to the group SCR is the proportional share of the individual SCR.




C0750


Non available minority interests


Non available minority interests, when the method 1 is applied, that is any minority interests in the eligible own funds (after deducting other non available own funds) of (re) insurance subsidiary exceeding the contribution of the solo SCR to the group SCR.




C0760


Non available own funds related to other own fund items approved by supervisory authority


Total amount for non available own funds related to other own fund items approved by supervisory authority.




C0770


Non available surplus funds


Non available surplus funds at group level both in EEA and non–EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 (4) of Delegated Regulation (EU) 2015/35)




C0780


Non available called up but not yet paid in capital


Non available called up but not yet paid in capital at group level both in EEA and non–EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 (4) of Delegated Regulation (EU) 2015/35)




C0790


Non available ancillary own funds


Non available ancillary own funds at group level both in EEA and non–EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 (4) of Delegated Regulation (EU) 2015/35)




C0800


Non available subordinated mutual member accounts


Non available subordinated mutual member accounts at group level both in EEA and non–EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 (4) of Delegated Regulation (EU) 2015/35)




C0810


Non available preference shares


Non available preference shares at group level both in EEA and non–EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 (4) of Delegated Regulation (EU) 2015/35)




C0820


Non available Subordinated Liabilities


Non available Subordinated Liabilities at group level both in EEA and non–EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 (4) of Delegated Regulation (EU) 2015/35)




C0830


An amount equal to the value of non available net deferred tax assets at the group level


An amount equal to the value of non available net deferred tax assets at the group level both in EEA and non–EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 (4) of Delegated Regulation (EU) 2015/35)




C0840


Non available share premium account related to preference shares at group level


Non available share premium account related to preference shares at group level.




C0850


Total non available excess own funds


Non available excess own funds at group level.




C0860


Non available minority interests


This is the overall total amount of non — available minority interests at group level.




C0870


Non available own funds related to other own fund items approved by supervisory authority


Total amount for non available own funds related to other own fund items approved by supervisory authority.




C0880


Non available surplus funds


This is the overall total amount of non available surplus funds at group level.




C0890


Non available called but not paid in capital


This is the total overall amount of non available called but not paid in capital at group level.




C0900


Non available ancillary own funds


This is the total overall amount of non available ancillary own funds at group level.




C0910


Non available subordinated mutual member accounts


This is the total overall amount of non available subordinated mutual member accounts




C0920


Non available preference shares


This is the total overall amount of non available preference shares at group level.




C0930


Non available Subordinated Liabilities


This is the total overall amount of non available subordinated liabilities at group level.




C0940


An amount equal to the value of non available net deferred tax assets at the group level


This is the total overall amount equal to the value of non available net deferred tax assets at the group level




C0950


Non available share premium account related to preference shares at group level


This is the total overall amount of non available share premium account related to preference shares at group level




C0960


Total non available excess own funds


This is the total overall amount of non available excess own funds.
According to Article 222(4) of the Directive 2009/138/EC, the total non available own funds is calculated, undertaking by undertaking, by adding up own funds indicated in Article 222(2) of the directive (i.e. surplus funds and any subscribed but not paid–up capital) and in Article330 of Delegated Regulation (EU) 2015/35 (i.e. ancillary own funds, preferences shares, subordinated mutual member account, subordinated liabilities and the value of net deferred tax assets).The part of such own funds that exceeds the contribution of the related undertaking to the group SCR cannot be considered as available for covering the group SCR.
If the total amount of such own funds does not exceed the contribution of the related undertaking to the group SCR, such limitation doesn't apply.





S.25.01 — Solvency Capital Requirement — for groups on Standard Formula


General comments:

This section relates to opening and annual submission of information for individual entities, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.25.01 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of template S.01.03.
Template SR.25.01 is only applicable in relation to RFF/MAP from undertakings consolidated according to Article 335, paragraph 1, (a) and (c) of Delegated Regulation (EU) 2015/35, when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method).
Where the entity has MAP or RFF (except those under the scope of Article 304 of Directive 2009/138/EC) when reporting at the level of the whole undertaking, the notional Solvency Capital Requirement (‘nSCR’) at risk module level and the loss–absorbing capacity (LAC) of technical provisions and deferred taxes to be reported shall be calculated as follows:






—


Where the undertaking applies the full adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level the nSCR is calculated as if no loss of diversification exists and the LAC shall be calculated as the sum of the LAC across all RFF/MAP and remaining part;










—


Where the undertaking applies the Simplification at risk sub–module level to aggregate the nSCR of the RFF/MAP at entity level the nSCR is calculated considering a direct summation at sub–module level method and the LAC shall be calculated as the sum of the LAC across all RFF/MAP and remaining part,










—


Where the undertaking applies the simplification at risk module level to aggregate the nSCR of the RFF/MAP at entity level the nSCR is calculated considering a direct summation at module level method and the LAC shall be calculated as the sum of the LAC across all RFF/MAP and remaining part.




The adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level shall be allocated (C0050) to the relevant risk modules (i.e. market risk, counterparty default risk, life underwriting risk, health underwriting risk and non–life underwriting risk). The amount to be allocated to each relevant risk module shall be calculated as follows:






—





, where
—   
adjustment
= Adjustment calculated according to one of the three methods referred above
—   
BSCR′
= Basic solvency capital requirement calculated according to the information reported in this template (C0030/R0100)
—   
nSCRint

= nSCR for intangible assets risk according to the information reported in this template (C0030/R0070)










—


Multiplication of this ‘q factor’ by the nSCR of each relevant risk module (i.e. market risk, counterparty default risk, life underwriting risk, health underwriting risk and non–life underwriting risk)




For group reporting the following specific requirements shall be met:






a)


The information until R0460 is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC;










b)


When combination method is being used, the information until R0460 is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Directive 2009/138/EC.











 



ITEM




INSTRUCTIONS





Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112(7) of Solvency II, to provide an estimate of the SCR using standard formula.
One of the options in the following closed list shall be used:






 


1 — Article 112(7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking within the scope of group supervision and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




R0010–R0050/C0030


Net solvency capital requirement


Amount of the net capital charge for each risk module, as calculated using the standard formula.
The difference between the net and the gross SCR is the consideration of the future discretionary benefits according to Article 205 of Delegated Regulation (EU) 2015/35.
This amount shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where applicable.
These cells do not include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if there was no loss of diversification.




R0010–R0050/C0040


Gross solvency capital requirement


Amount of the gross capital charge for each risk module, as calculated using the standard formula.
The difference between the net and the gross SCR is the consideration of the future discretionary benefits according to Article 205 of Delegated Regulation (EU) 2015/35.
This amount shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where applicable.
These cells do not include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if there was no loss of diversification.




R0010–R0050/C0050


Allocation of RFF adjustment due to RFF and Matching adjustments portfolios


Part of the adjustment allocated to each risk module according to the procedure described in the general comments.
This amount shall be positive.




R0060/C0030


Net solvency capital requirement Diversification


Amount of the diversification effects between Basic SCR of net risk modules due to the application of the correlation matrix defined in Annex IV of Directive 2009/138/EC.
This amount shall be reported as a negative value.




R0060/C0040


Gross solvency capital requirement Diversification


Amount of the diversification effects between Basic SCR of gross risk modules due to the application of the correlation matrix defined in Annex IV of Directive 2009/138/EC.
This amount shall be reported as a negative value.




R0070/C0030


Net solvency capital requirement Intangible asset risk


Amount of the capital charge, after the adjustment for the loss–absorbing capacity of technical provisions, for intangible assets risk, as calculated using the standard formula.




R0070/C0040


Gross solvency capital requirement Intangible assets risk


The future discretionary benefits according to Article 205 of Delegated Regulation (EU) 2015/35for intangible assets risk is zero under standard formula hence R0070/C0040 equals R0070/C0030.




R0100/C0030


Net solvency capital requirement — Basic Solvency Capital Requirement


Amount of the basic capital requirements, after the consideration of future discretionary benefits according to Article 205 of Delegated Regulation (EU) 2015/35, as calculated using the standard formula.
This amount shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where applicable.
This cell does not include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if there was no loss of diversification.
This amount shall be calculated as a sum of the net capital charges for each risk module within the standard formula, including adjustment for diversification effect within standard formula.




R0100/C0040


Gross solvency capital requirement — Basic Solvency Capital Requirement


Amount of the basic capital requirements, before the consideration of future discretionary benefits according to Article 205 of Delegated Regulation (EU) 2015/35, as calculated using the standard formula.
This amount shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where applicable.
This cell does not include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if there was no loss of diversification.
This amount shall be calculated as a sum of the gross capital charges for each risk module within the standard formula, including adjustment for diversification effect within standard formula





Calculation of Solvency Capital Requirement






R0120/C0100


Adjustment due to RFF/MAP nSCR aggregation


Adjustment to correct the bias on SCR calculation due to aggregation of RFF/MAP nSCR at risk module level.
This amount shall be positive.




R0130/C0100


Operational risk


Amount of the capital requirements for operational risk module as calculated using the standard formula.




R0140/C0100


Loss–absorbing capacity of technical provisions


Amount of the adjustment for loss–absorbing capacity of technical provisions calculated according to the standard formula.
This amount shall be reported as a negative value.
At RFF/MAP level and at entity level where there are no RFF (other than those under Article 304 of Directive 2009/138/EC) nor MAP it is the maximum between zero and the amount corresponding to the minimum between the amount of technical provisions without risk margin in relation to future discretionary benefits net of reinsurance and the difference between gross and net basic solvency capital requirement.
Where there are RFF (other than those under Article 304 of Directive 2009/138/EC) or MAP, this amount shall be calculated as the sum of the loss–absorbing capacity of technical provisions of each RFF/MAP and remaining part, taking into account the net future discretionary benefits as a top limit.




R0150/C0100


Loss–absorbing capacity of deferred taxes


Amount of the adjustment for loss–absorbing capacity of deferred taxes calculated according to the standard formula.
This amount shall be negative.




R0160/C0100


Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC


Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be reported only during the transitional period.




R0200/C0100


Solvency capital requirement excluding capital add–on


Amount of the total diversified SCR before any capital add–on.




R0210/C0100


Capital add–ons already set


Amount of capital add–on that had been set at the reporting reference date. It will not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.




R0220/C0100


Solvency capital requirement for undertakings under consolidated method


Amount of the Solvency Capital Requirement for undertakings under method 1 as defined in Article 230 of Directive 2009/138/EC.





Other information on SCR






R0400/C0100


Capital requirement for duration–based equity risk sub–module


Amount of the capital requirement for duration–based equity risk sub–module.




R0410/C0100


Total amount of notional Solvency Capital Requirements for remaining part


Amount of the notional SCRs of remaining part when group has RFF.




R0420/C0100


Total amount of notional Solvency Capital Requirements for ring–fenced funds


Amount of the sum of notional SCRs of all ring–fenced funds when group has RFF (other than those related to business operated in accordance with article 4 of Directive 2003/41/EC (transitional)).




R0430/C0100


Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios


Amount of the sum of notional SCRs of all matching adjustment portfolios.




R0440/C0100


Diversification effects due to RFF nSCR aggregation for Article 304


Amount of the adjustment for a diversification effect between ring–fenced funds under Article 304 of Directive 2009/138/EC and the remaining part where applicable.




R0450/C0100


Method used to calculate the adjustment due to RFF/MAP nSCR aggregation


Method used to calculate the adjustment due to RFF nSCR aggregation. One of the options in the following closed list shall be used:






 


1 — Full recalculation










 


2 — Simplification at risk sub–module level










 


3 — Simplification at risk module level










 


4 — No adjustment




When the group has no RFF (or have only RFF under Article 304 of Directive 2009/138/EC) it shall select option 4.




R0460/C0100


Net future discretionary benefits


Amount of technical provisions without risk margin in relation to future discretionary benefits net of reinsurance.




R0470/C0100


Minimum consolidated group solvency capital requirement


Amount of the minimum consolidated group Solvency Capital Requirement as stated in article 230 of Directive 2009/138/EC. This item is applicable to group reporting only.




R0500/C0100


Capital requirement for other financial sectors (Non–insurance capital requirements)


Amount of capital requirement for other financial sectors.
This item is only applicable to group reporting where the group includes an undertaking which is subject to non–insurance capital requirements, such as a bank, and is the capital requirement calculated in accordance with the appropriate requirements.




R0510/C0100


Capital requirement for other financial sectors (Non–insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies


Amount of capital requirement for credit institutions, investment firms and financial institutions.
This item is only applicable to group reporting where the group includes undertakings which are credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies and they are subject to capital requirements, calculated in accordance with the relevant sectoral rules.




R0520/C0100


Capital requirement for other financial sectors (Non–insurance capital requirements) — Institutions for occupational retirement provisions


Amount of capital requirement for institutions for occupational retirement provisions.
This item is only applicable to group reporting where the group includes undertaking which are institutions for occupational retirement provision and subject to non–insurance capital requirements calculated in accordance with the relevant sectoral rules.




R0530/C0100


Capital requirement for other financial sectors (Non–insurance capital requirements) — Capital requirement for non–regulated entities carrying out financial activities


Amount of capital requirement for non–regulated entities carrying out financial activities. This figure represents a notional solvency requirement, calculated if the relevant sectoral rules were to be applied.
This item is only applicable to group reporting where the group includes undertakings which are non — regulated entities carrying out financial activities.




R0540/C0100


Capital requirement for non–controlled participation requirements


Amount of the proportional share of the Solvency Capital Requirements of the related insurance and reinsurance undertakings and insurance holding companies which are not subsidiaries.
This item is only applicable to group reporting and corresponds, for those entities which are not subsidiaries, to the capital requirement calculated in accordance with Solvency 2.




R0550/C0100


Capital requirement for residual undertakings


Amount determined in accordance with Article 336 (1) (d) of Delegated Regulation (EU) 2015/35.




R0560/C0100


SCR for undertakings included via D and A


Amount of the Solvency Capital Requirement for undertakings included under method 2 as defined in Article 233 of Directive 2009/138/EC when the combination of methods is used.




R0570/C0100


Solvency capital requirement


Overall SCR for all undertakings regardless of the method used.





S.25.02 — Solvency Capital Requirement — for groups using the standard formula and partial internal model


General comments:

This section relates to opening and annual submission of information for groups, ring fenced–funds, matching adjustment portfolios and remaining part.
The components to be reported shall be agreed between national supervisory authorities and groups.
Template SR.25.02 shall be reported by ring–fenced fund, matching adjustment portfolio and the remaining part for every group under a partial internal model. This includes undertakings where a partial internal model is applied to a full ring–fenced fund and/or matching adjustment portfolio while the other ring–fenced funds and/or matching adjustment portfolios are under the standard formula. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03
Template SR.25.02 is only applicable in relation to RFF/MAP from undertakings consolidated according to Article 335, paragraph 1, (a) and (c) of Delegated Regulation (EU) 2015/35, when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method).
For those undertakings under a partial internal model to which the adjustment due to the aggregation of the nSCR of RFF/MAP is applicable, where the entity has MAP or RFF (except those under the scope of Article 304 of Directive 2009/138/EC) when reporting at the level of the whole undertaking, the nSCR at risk module level and the loss–absorbing capacity (LAC) of technical provisions and deferred taxes to be reported shall be calculated as follows:






—


Where the undertaking applies the full adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level: the nSCR is calculated as if no RFF and the LAC shall be calculated as the sum of the LAC across all RFF/MAP and remaining part;










—


Where the undertaking applies the Simplification at risk sub–module level to aggregate the nSCR of the RFF/MAP at entity level the the nSCR and LAC are calculated considering a direct summation at sub–module level method,










—


Where the undertaking applies the Simplification at risk module level to aggregate the nSCR of the RFF/MAP at entity level the nSCR and LAC are calculated considering a direct summation at module level method.




The adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level shall be allocated (C0060) to the relevant risk modules (i.e. market risk, counterparty default risk, life underwriting risk, health underwriting risk and non–life underwriting risk) when calculated according to the standard formula. The amount to be allocated to each relevant risk module shall be calculated as follows:






—





, where
—   
adjustment
= Adjustment calculated according to one of the three methods referred above
—   
BSCR′
= Basic solvency capital requirement calculated according the information reported in this template
—   
nSCRint

= nSCR for intangible assets risk according to the information reported in this template










—


Multiplication of this ‘q factor’ by the nSCR of each relevant risk module (i.e. market risk, counterparty default risk, life underwriting risk, health underwriting risk and non–life underwriting risk)




For group reporting the following specific requirements shall be met:






c)


The information until R0470 is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC;










d)


When combination method is being used, the information until R0470 is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Directive 2009/138/EC.











 



ITEM




INSTRUCTIONS





Z0020


Ring–fenced fund, matching adjustment portfolio or Remaining Part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking within the scope of group supervision and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




C0010


Unique number of component


Unique number of each component agreed with their national supervisory authority to identify uniquely components from their model. This number shall always be used with the appropriate component description reported in each item. Where the partial internal model allow the same split by risk module as the one in the standard formula, the following numbers of components shall be used:






—


1 — Market risk










—


2 — Counterparty default risk










—


3 — Life underwriting risk










—


4 — Health underwriting risk










—


5 — Non–life underwriting risk










—


6 — Intangible asset risk










—


7 — Operational risk










—


8 — LAC Technical Provisions (negative amount)










—


9 — LAC Deferred Taxes (negative amount)




Where standard formula risk modules cannot be reported, groups shall attribute a number to each component different from 1 to 7.
This number shall always be used with the appropriate component description reported in each item C0020. The numbers of the components shall be kept consistent over time.




C0020


Components description


Identification, using free text, of each of the components that can be identified by the group. These components shall be aligned with standard formula risk modules if possible according to the partial internal model. Each component shall be identified using a separate entry. Groups shall identify and report components consistently across different reporting periods, unless there has been some change to the internal model affecting the categories.
Loss–absorbing capacity of technical provisions and/or deferred taxes not embedded within components shall be reported as separated components.




C0030


Calculation of the Solvency Capital Requirement


Amount of the capital charge for each component regardless of the method of calculation (either standard formula or partial internal model), after the adjustments for loss–absorbing capacity of technical provision and/or deferred taxes when they are embedded in the component calculation.
For the components Loss absorbing capacity of technical provisions and/or deferred taxes when reported as a separate component it shall be the amount of the loss–absorbing capacity (these amounts shall be reported as negative values)
For components calculated using the standard formula this cell represents the gross nSCR. For components calculated using the partial internal model, this represents the value considering the future management actions which are embedded in the calculation, but not those which are modelled as a separate component.
This amount shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where applicable where applicable.
When applicable, this cell does not include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level.




C0050


Allocation from adjustments due to RFF and Matching adjustment portfolios


Where applicable, part of the adjustment allocated to each risk module according to the procedure described in the general comments.
This amount shall be positive.




C0060


Consideration of the future management actions regarding technical provisions and/or deferred taxes


To identify if the future management actions relating to the loss absorbing capacity of technical provisions and/or deferred taxes are embedded in the calculation, the following closed list of options shall be used:






 


1 — Future management actions regarding the loss–absorbing capacity of technical provisions embedded within the component










 


2 — Future management actions regarding the loss–absorbing capacity of deferred taxes embedded within the component










 


3 — Future management actions regarding the loss–absorbing capacity of technical provisions and deferred taxes embedded within the component










 


4 — No embedded consideration of future management actions.








C0070


Amount modelled


For each component this cell represents the amount calculated according to the partial internal model. Therefore, the amount calculated with the Standard Formula shall be the difference between the amounts reported in C0040 and C0060.




R0110/C0100


Total of undiversified components


Sum of all components.




R0060/C0100


Diversification


The total amount of the diversification among components reported in C0030.
This amount does not include diversification effects inside each component, which shall be embedded in the values reported in C0030.
This amount shall be reported as negative value.




R0120/C0100


Adjustment due to RFF/MAP nSCR aggregation


When applicable, adjustment to correct the bias on SCR calculation due to aggregation of RFF/MAP nSCR at risk module level.




R0160/C0100


Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC


Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be reported only during the transitional period.




R0200/C00100


Solvency capital requirement, excluding capital add–ons


Amount of the total diversified SCR before any capital add–on.




R0210/C0100


Capital add–ons already set


Amount of capital add–ons that had been set at the reporting reference date. It will not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.




R0220/C0100


Solvency capital requirement for undertakings under consolidated method


Amount of the Solvency Capital Requirement for undertakings under method 1 as defined in Article 230 of Directive 2009/138/EC.




R0220/C0100


Solvency Capital Requirement


Overall capital requirement including capital add–ons.





Other information on SCR






R0300/C0100


Amount/Estimate of the overall loss–absorbing capacity of technical provisions


Amount/Estimate of the overall adjustment for loss–absorbing capacity of technical provisions, including the part embedded in the components and the part reported as a single component.
This amount shall be positive.




R0310/C0100


Amount/Estimate of the loss absorbing capacity for deferred taxes


Amount/Estimate of the overall adjustment for loss–absorbing capacity for deferred taxes, including the part embedded in the components and the part reported as a single component.




R0400/C0100


Capital requirement for duration–based equity risk sub–module


Amount of the capital requirement for duration–based equity risk sub–module.




R0410/C0100


Total amount of notional Solvency Capital Requirements for remaining part


Amount of the notional SCRs of remaining part when group has RFF.




R0420/C0100


Total amount of Notional Solvency Capital Requirements for ring fenced funds


Amount of the sum of notional SCRs of all ring–fenced funds when group has RFF (other than those related to business operated in accordance with Article 4 of Directive 2003/41/EC (transitional)).




R0430/C0100


Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios


Amount of the sum of notional SCRs of all matching adjustment portfolios
This item does not have to be reported when reporting SCR calculation at RFF or matching adjustment portfolio level.




R0440/C0100


Diversification effects due to RFF nSCR aggregation for article 304


Amount of the adjustment for a diversification effect between ring fenced funds under Article 304 of Directive 2009/138/EC and the remaining part where applicable.
It shall be equal to the difference between the sum of the nSCR for each RFF/MAP/RP and the SCR reported in R0200/C0100.




R0450/C0100


Method used to calculate the adjustment due to RFF nSCR aggregation


Method used to calculate the adjustment due to RFF nSCR aggregation. One of the following option shall be used:






 


1 — Full recalculation










 


2 — Simplification at risk sub–module level










 


3 — Simplification at risk module level










 


4 — No adjustment




When the group has no RFF (or have only RFF under Article 304 of Directive 2009/138/EC) it shall select option 4.




R0460/C0100


Net future discretionary benefits


Amount of technical provisions without risk margin in relation to future discretionary benefits net of reinsurance




R0470/C0100


Minimum consolidated group solvency capital requirement


Amount of the minimum consolidated group Solvency Capital Requirement as stated in article 230 of Directive 2009/138/EC. This item is applicable to group reporting only.




R0500/C0100


Capital requirement for other financial sectors (Non–insurance capital requirements)


Amount of capital requirement for other financial sectors.
This item is only applicable to group reporting where the group includes an undertaking which is subject to non–insurance capital requirements, such as a bank, and is the capital requirement calculated in accordance with the appropriate requirements.




R0510/C0100


Capital requirement for other financial sectors (Non–insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies


Amount of capital requirement for credit institutions, investment firms and financial institutions.
This item is only applicable to group reporting where the group includes undertakings which are credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies and they are subject to capital requirements, calculated in accordance with the relevant sectoral rules.




R0520/C0100


Capital requirement for other financial sectors (Non–insurance capital requirements) — Institutions for occupational retirement provisions


Amount of capital requirement for institutions for occupational retirement provisions.
This item is only applicable to group reporting where the group includes undertaking which are institutions for occupational retirement provision and subject to non–insurance capital requirements calculated in accordance with the relevant sectoral rules.




R0530/C0100


Capital requirement for other financial sectors (Non–insurance capital requirements) — Capital requirement for non–regulated entities carrying out financial activities


Amount of capital requirement for non–regulated entities carrying out financial activities. This figure represents a notional solvency requirement, calculated if the relevant sectoral rules were to be applied.
This item is only applicable to group reporting where the group includes undertakings which are non–regulated entities carrying out financial activities.




R0540/C0100


Capital requirement for non–controlled participation requirements


Amount of the proportional share of the Solvency Capital Requirements of the related insurance and reinsurance undertakings and insurance holding companies which are not subsidiaries.
This item is only applicable to group reporting and corresponds, for those entities which are not subsidiaries, to the capital requirement calculated in accordance with Solvency 2.




R0550/C0100


Capital requirement for residual undertakings


Amount determined in accordance with Article 336 (1) (d) of Delegated Regulation (EU) 2015/35.




R0560/C0100


SCR for undertakings included via D and A


Amount of the Solvency Capital Requirement for undertakings included under method 2 as defined in Article 233 of Directive 2009/138/EC when the combination of methods is used.




R0570/C0100


Solvency capital requirement


Overall SCR for all undertakings regardless of the method used.





S.25.03 — Solvency Capital Requirement — for groups using full internal model


General comments:

This section relates to opening and annual submission of information for groups, ring fenced–funds, matching adjustment portfolios and remaining part.
The components to be reported shall be agreed between national supervisory authorities and groups.
Template SR.25.03 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part for every group under a full internal model. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
Template SR.25.03 is only applicable in relation to RFF/MAP from undertakings consolidated according to Article 335, paragraph 1, (a) and (c) of Delegated Regulation (EU) 2015/35, when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method).
For group reporting the following specific requirements shall be met:






e)


The information until R0470 is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC;










f)


When combination method is being used, the information until R0470 is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Directive 2009/138/EC.











 



ITEM




INSTRUCTIONS





Z0020


Ring–fenced fund, matching adjustment portfolio or Remaining Part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the group and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




C0010


Unique number of component


Unique number of each component of the full internal model, agreed with their national supervisory authority to identify uniquely components from their model. This number shall always be used with the appropriate component description reported in each item C0020.
The numbers of the components shall be kept consistent over time.




C0020


Components description


Identification, using free text, of each of the components that can be identified by the undertaking within the full internal model. These components may not exactly align with the risks defined for the standard formula. Each component shall be identified using a separate entry. Groups shall identify and report components consistently across different reporting periods, unless there has been some change to internal model affecting the categories.
Loss–absorbing capacity of technical provisions and/or deferred taxes modelled but not within components shall be reported as separated components.




C0030


Calculation of the Solvency Capital Requirement


Amount of the net capital charge for each component, after the adjustments for the future management actions relating to technical provision and/or deferred taxes when applicable, calculated by the full internal model on an undiversified basis, to the extent that these adjustments are modelled within components.
Loss absorbing capacity of technical provisions and/or deferred taxes modelled but not within components shall be reported as negative values.




C0060


Consideration of the future management actions regarding technical provisions and/or deferred taxes


To identify if the future management actions relating to the loss absorbing capacity of technical provisions and/or deferred taxes are embedded in the calculation, the following closed list of options shall be used:






 


1 — Future management actions regarding the loss–absorbing capacity of technical provisions embedded within the component










 


2 — Future management actions regarding the loss–absorbing capacity of deferred taxes embedded within the component










 


3 — Future management actions regarding the loss–absorbing capacity of technical provisions and deferred taxes embedded within the component










 


4 — No embedded consideration of future management actions.








R0110/C0100


Total of undiversified components


Sum of all components.




R0060/C0100


Diversification


The total amount of the diversification among components reported in C0030 calculated using the full internal model.
This amount does not include diversification effects inside each component, which shall be embedded in the values reported in C0030.
This amount shall be negative.




R0160/C0100


Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC


Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be reported only during the transitional period.




R0200/C0100


Solvency capital requirement, excluding capital add–on


Amount of the total diversified SCR before any capital add–on.




R0210/C0100


Capital add–ons already set


Amount of capital add–on that had been set at the reporting reference date. It will not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.




R0220/C0100


Solvency capital requirement


Amount of total SCR calculated using full internal model.





Other information on SCR






R0300/C0100


Amount/estimate of the overall loss–absorbing capacity of technical provisions


Amount/Estimate of the overall adjustment for loss–absorbing capacity of technical provisions, including the part embedded in each component and the part reported as a single component.




R0310/C0100


Amount/estimate of the overall loss–absorbing capacity of deferred taxes


Amount/Estimate of the overall adjustment for loss–absorbing capacity for deferred taxes, including the part embedded in each component and the part reported as a single component.




R0410/C0100


Total amount of notional Solvency Capital Requirements for remaining part


Amount of the notional SCRs of remaining part when group has RFF.




R0420/C0100


Total amount of Notional Solvency Capital Requirements for ring fenced funds


Amount of the sum of notional SCRs of all ring–fenced funds when group has RFF (other than those related to business operated in accordance with article 4 of Directive 2003/41/EC (transitional)).




R0430/C0100


Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios


Amount of the sum of notional SCRs of all matching adjustment portfolios.




R0440/C0100


Diversification effects due to RFF nSCR aggregation for Article 304


Amount of the adjustment for a diversification effect between ring fenced funds under Article 304 of Directive 2009/138/EC and remaining part where applicable.




R0460/C0100


Net future discretionary benefits


Amount of technical provisions without risk margin in relation to future discretionary benefits net of reinsurance




R0470/C0100


Minimum consolidated group solvency capital requirement


Amount of the minimum consolidated group Solvency Capital Requirement as stated in article 230 of Directive 2009/138/EC. This item is applicable to group reporting only.




R0500/C0100


Capital requirement for other financial sectors (Non–insurance capital requirements)


Amount of capital requirement for other financial sectors.
This item is only applicable to group reporting where the group includes an undertaking which is subject to non–insurance capital requirements, such as a bank, and is the capital requirement calculated in accordance with the appropriate requirements.




R0510/C0100


Capital requirement for other financial sectors (Non–insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies


Amount of capital requirement for credit institutions, investment firms and financial institutions.
This item is only applicable to group reporting where the group includes undertakings which are credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies and they are subject to capital requirements, calculated in accordance with the relevant sectoral rules.




R0520/C0100


Capital requirement for other financial sectors (Non–insurance capital requirements) — Institutions for occupational retirement provisions


Amount of capital requirement for institutions for occupational retirement provisions.
This item is only applicable to group reporting where the group includes undertaking which are institutions for occupational retirement provision and subject to non–insurance capital requirements calculated in accordance with the relevant sectoral rules.




R0530/C0100


Capital requirement for other financial sectors (Non–insurance capital requirements) — Capital requirement for non–regulated entities carrying out financial activities


Amount of capital requirement for non–regulated entities carrying out financial activities. This figure represents a notional solvency requirement, calculated if the relevant sectoral rules were to be applied.
This item is only applicable to group reporting where the group includes undertakings which are non — regulated entities carrying out financial activities.




R0540/C0100


Capital requirement for non–controlled participation requirements


Amount of the proportional share of the Solvency Capital Requirements of the related insurance and reinsurance undertakings and insurance holding companies which are not subsidiaries.
This item is only applicable to group reporting and corresponds, for those entities which are not subsidiaries, to the capital requirement calculated in accordance with Solvency 2.




R0550/C0100


Capital requirement for residual undertakings


Amount determined in accordance with Article 336 (1) (d) of Delegated Regulation (EU) 2015/35.





S.26.01 — Solvency Capital Requirement — Market risk


General comments:

This section relates to annual submission of information for groups, ring fenced–funds, matching adjustment portfolios and remaining part.
The template SR.26.01 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
Template SR.26.01 is only applicable in relation to RFF/MAP from undertakings consolidated according to Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35, when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method).
Amounts before and after shock shall be filled in with the amount of assets and liabilities sensitive to that shock. For the liabilities the assessment shall be done at the most granular level available between contract and homogeneous risk group. This means that if a contract/HRG is sensitive to a shock the amount of liabilities associated to that contract/HRG shall be reported as amount sensitive to that shock.
For group reporting the following specific requirements shall be met:






a)


This information is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC;










b)


When combination method is being used, this information is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Directive 2009/138/EC, and;










c)


This information does not apply to groups when method 2 as defined in Article 233 of Directive 2009/138/EC is being used exclusively.











 



ITEM




INSTRUCTIONS





Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112 (7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112 (7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking within the scope of group supervision and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




R0010/C0010


Simplifications spread risk — bonds and loans


Identify whether an undertaking within the scope of group supervision used simplifications for the calculation of spread risk with regard to bonds and loans. One of the options in the following closed list shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0010/C0010 = 1, only C0060 and C0080 shall be filled in for R0410.




R0020/C0010


Captives simplifications — interest rate risk


Identify whether a captive undertaking within the scope of group supervision used simplifications for the calculation of interest rate risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0020/C0010 = 1, only C0060 and C0080 shall be filled in for R0100–R0120




R0030/C0010


Captives simplifications — spread risk on bonds and loans


Identify whether a captive undertaking within the scope of group supervision used simplifications for the calculation of spread risk with regard to bonds and loans. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used








R0040/C0010


Captives simplifications — market risk concentration


Identify whether a captive undertaking within the scope of group supervision used simplifications for the calculation of market risk concentration. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used









Interest rate risk






R0100/C0060


Absolute value after shock — Net solvency capital requirement — interest rate risk


This is the net capital charge for interest rate risk, i.e. after adjustment for the loss absorbing capacity of technical provisions.
If R0020/C0010=1, this item represents the net capital charge for interest rate risk calculated using simplified calculations for captive undertakings within the scope of group supervision.




R0100/C0080


Absolute value after shock — Gross solvency capital requirement — interest rate risk


This is the gross capital charge for interest rate risk, i.e. before the loss absorbing capacity of technical provisions.
If R0020/C0010=1, this item represents the gross capital charge for interest rate risk calculated using simplified calculations for captive undertakings within the scope of group supervision.




R0110–R0120/C0020


Initial absolute values before shock — Assets — Interest rate risk — interest rate down/up shock


This is the total value of the assets sensitive to interest rate down/up risk, before shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0110–R0120/C0030


Initial absolute values before shock — Liabilities — Interest rate risk — interest rate down/up shock


This is the total value of the liabilities sensitive to interest rate down/up risk, before shock.
The amount of technical provisions (‘TP’) shall be net of reinsurance and SPV recoverables.




R0110–R0120/C0040


Absolute values after shock — Assets — Interest rate risk — interest rate down/up shock


This is the absolute value of assets sensitive to interest rate down/up risks after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0110–R0120/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Interest rate risk– interest rate down/up shock


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to interest rate down/up risks after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0110–R0120/C0060


Absolute value after shock — Net solvency capital requirement — interest rate risk– interest rate down/up shock


This is the net capital charge for interest rate down/up risk, after adjustment for the loss absorbing capacity of technical provisions.
If R0020/C0010=1, this item represents the net capital charge for interest rate down/up risk calculated using simplifications.




R0110–R0120/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — Interest rate risk — Interest rate down/up shock


This is the absolute value of liabilities (before the loss absorbing capacity of technical provisions) sensitive to interest rate down/up risks after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0110–R0120/C0080


Absolute value after shock — Gross solvency capital — interest rate risk — interest rate down/up shock


This is the gross capital charge for the interest rate down/up risk, i.e. before the loss absorbing capacity of Technical provisions
If R0020/C0010=1, this item represents the gross capital charge for interest rate down/up risk calculated using simplifications.





Equity risk






R0200/C0060


Absolute value after shock — Net solvency capital requirement — equity risk


This is the net capital charge for equity risk, i.e. after adjustment for the loss absorbing capacity of technical provisions.




R0200/C0080


Absolute value after shock — Gross solvency capital requirement — equity risk


This is the gross capital charge for equity risk, i.e. before the loss absorbing capacity of technical provisions.




R0210/C0020


Initial absolute values before shock — Assets — equity risk — type 1 equities


This is the initial absolute value of the assets sensitive to the equity risk charge related to type 1 equities
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0210/C0030


Initial absolute values before shock — Liabilities — equity risk — type 1 equities


This is the initial absolute value of the liabilities sensitive to equity risk related to type 1 equities.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0210/C0040


Absolute values after shock — Assets — Equity risk — type 1 equities


This is the absolute value of the assets sensitive to the equity risk charge related to type 1 equities category, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0210/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Equity risk –type 1 equities


This is the absolute value of the liabilities sensitive to equity risk charge related to type 1 equities, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0210/C0060


Absolute value after shock — Net solvency capital requirement — equity risk –type 1 equities


This is the net capital charge for equity risk (for type 1 equities), after adjustment for the loss absorbing capacity of technical provisions.




R0210/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions) — equity risk –type 1 equities


This is the absolute value of the liabilities sensitive to equity risk charge related to type 1 equities, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0210/C0080


Absolute value after shock — Gross solvency capital requirement — Equity risk –type 1 equities


This is the gross capital charge for equity risk for type 1 equities, i.e. before the loss absorbing capacity of technical provisions.




R0220–R0240/C0020


Initial absolute values before shock — Assets — equity risk –type 1 equities


This is the initial absolute value of the assets sensitive to the equity risk (for each kind of type 1 equity).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0220–R0240/C0040


Absolute values after shock — Assets — equity risk –type 1 equities


This is the absolute value of the assets sensitive the equity risk charge, (for each kind of type 1 equity), after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0250/C0020


Initial absolute values before shock — Assets — equity risk –type 2 equities


This is the initial absolute value of the assets sensitive to the equity risk for type 2 equities
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0250/C0030


Initial absolute values before shock — Liabilities — equity risk –type 2 equities


This is the initial absolute value of liabilities sensitive to the equity risk for type 2 equities.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0250/C0040


Absolute values after shock — Assets — Equity risk — type 2 equities


This is the absolute value of the assets sensitive to equity risk charge for type 2 equities, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0250/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Equity risk –type 2 equities


This is the absolute value of liabilities sensitive to equity risk (for type 2 equities), after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0250/C0060


Absolute value after shock — Net solvency capital requirement — equity risk –type 2 equities


This is the net capital charge for equity risk (for type 2 equities) after adjustment for the loss absorbing capacity of technical provisions.




R0250/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions) equity risk –type 2 equities


This is the absolute value of the liabilities sensitive to equity risk (for type 2 equities), after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0250/C0080


Absolute value after shock — Gross solvency capital requirement — Equity risk — type 2 equities


This is the gross capital charge for equity risk for type 2 equities, i.e. before the loss absorbing capacity of technical provisions




R0260–R0280/C0020


Initial absolute values before shock — Assets — equity risk –type 2 equities


This is the value of the assets sensitive to the equity risk (for each kind of type 2 equities)
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0260–R0280/C0040


Absolute values after shock — Assets — equity risk –type 2 equities


This is the absolute value of the assets sensitive to equity risk (for each kind of type 2 equities), after the equity shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.





Property risk






R0300/C0020


Initial absolute values before shock — Assets — Property risk


This is the absolute value of the assets sensitive to the property risk.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0300/C0030


Initial absolute values before shock — Liabilities — Property risk


This is the value of the liabilities sensitive to the property risk.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0300/C0040


Absolute values after shock — Assets — Property risk


This is the absolute value of the assets sensitive to property risk charge, after the property shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0300/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Property risk


This is the absolute value of the liabilities underlying property risk charge, after the property shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0300/C0060


Absolute value after shock — Net solvency capital requirement — property risk


This is the net capital charge for property risk, after adjustment for the loss absorbing capacity of technical provisions.




R0300/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions) — property risk


This is the absolute value of the liabilities underlying property risk charge, after the property shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0300/C0080


Absolute value after shock — Gross solvency capital requirement — Property risk


This is the gross capital charge for property risk, i.e. before the loss absorbing capacity of technical provisions.





Spread risk






R0400/C0060


Absolute value after shock — Net solvency capital requirement — spread risk


This is the net capital charge for spread risk, after adjustment for the loss absorbing capacity of technical provisions.




R0400/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk


This is the gross capital charge for spread risk, before the loss absorbing capacity of technical provisions.




R0410/C0020


Initial absolute values before shock — Assets — spread risk — bonds and loans


This is the absolute value of the assets sensitive to the spread risk on bonds and loans.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0410/C0030


Initial absolute values before shock — Liabilities — spread risk — bonds and loans


This is the absolute value of the liabilities sensitive to the spread risk on bonds and loans.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0040


Absolute values after shock — Assets — spread risk — bonds and loans


This is the absolute value of the assets sensitive to the spread risk on bonds and loans, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0410/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — spread risk — bonds and loans


This is the absolute value of the liabilities underlying the spread risk charge for bonds and loans, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — bonds and loans


This is the net capital charge for spread risk on bonds and loans, after adjustment for the loss absorbing capacity of technical provisions.
If R0010/C0010 = 1, this item represents the net solvency capital requirement for spread risk — bonds and loans, calculated using simplifications




R0410/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions)– spread risk — bonds and loans


This is the absolute value of the liabilities sensitive to the spread risk on bonds and loans, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — bonds and loans


This is the gross capital charge for spread risk on bonds and loans, i.e. before the loss absorbing capacity of technical provisions.
If R0010/C0010 = 1, this item represents gross solvency capital requirement for spread risk — bonds and loans calculated using simplifications.




R0420/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — credit derivatives


This is the net capital charge for spread risk on credit derivatives, after adjustment for the loss absorbing capacity of technical provisions.




R0420/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — credit derivatives


This is the gross capital charge for spread risk on credit derivatives, i.e. before the loss absorbing capacity of technical provisions.




R0430–R0440/C0020


Initial absolute values before shock — Assets — spread risk — credit derivatives — downward/upward shock on credit derivatives


This is the absolute value of assets sensitive to the downward/upward shock in respect to the spread risk on credit derivatives.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0430–R0440/C0030


Initial absolute values before shock — Liabilities — spread risk — credit derivatives — downward/upward shock on credit derivatives


This is the absolute value of the liabilities sensitive to the downward/upward shock in respect to spread risk on credit derivatives.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430–R0440/C0040


Absolute values after shock — Assets — spread risk — credit derivatives — downward/upward shock on credit derivatives


This is the absolute value of the assets sensitive the downward/upward shock for spread risk on credit derivatives, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0430–R0440/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — spread risk –credit derivatives — downward/upward shock on credit derivatives


This is the absolute value of the liabilities sensitive to the downward/upward shock for spread risk on credit derivatives, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430–R0440/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — credit derivatives — downward/upward shock on credit derivatives


This is the net capital charge for the downward/upward shock for spread risk on credit derivatives, after adjustment for the loss absorbing capacity of technical provisions.




R0430–R0440/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions)– spread risk –credit derivatives — downward/upward shock on credit derivatives


This is the absolute value of the liabilities sensitive to the downward/upward shock for spread risk on credit derivatives, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430–R0440/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — credit derivatives — downward/upward shock on credit derivatives


This is the gross capital charge for the downward/upward shock for spread risk on credit derivatives, i.e. before the loss absorbing capacity of technical provisions.




R0450/C0020


Initial absolute values before shock — Assets — spread risk — securitisation positions


This is the absolute value of the assets sensitive to the spread risk on securitisation positions.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0450/C0030


Initial absolute values before shock — Liabilities — spread risk — securitisation positions


This is the absolute value of the liabilities sensitive to the spread risk on securitisation positions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0450/C0040


Absolute values after shock — Assets — spread risk — securitisation positions


This is the absolute value of the assets sensitive to the spread risk on securitisation positions, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0450/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — spread risk — securitisation positions


This is the absolute value of the liabilities sensitive to the spread risk on securitisation positions, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0450/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — securitisation positions


This is the net capital charge for spread risk on securitisation positions, after adjustment for the loss absorbing capacity of technical provisions.




R0450/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions) — spread risk — securitisation positions


This is the absolute value of the liabilities sensitive to the spread risk on securitisation positions, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0450/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — securitisation positions


This is the gross capital charge for spread risk on securitisation positions, i.e. before the loss absorbing capacity of technical provisions.




R0460/C0020


Initial absolute values before shock — Assets — spread risk — securitisation positions — type 1


This is the absolute value of the assets sensitive to the spread risk on type 1 securitisation positions.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0460/C0030


Initial absolute values before shock — Liabilities — spread risk — securitisation positions — type 1


This is the absolute value of the liabilities sensitive to the spread risk on type 1 securitisation positions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0460/C0040


Absolute values after shock — Assets — spread risk — securitisation positions — type 1


This is the absolute value of the assets sensitive to the spread risk on type 1 securitisation positions, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0460/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — spread risk — securitisation positions — type 1)


This is the absolute value of the liabilities sensitive to the spread risk on type 1 securitisation positions, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0460/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — securitisation positions — type 1


This is the net capital charge for spread risk on type 1 securitisation positions, after adjustment for the loss absorbing capacity of technical provisions.




R0460/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions) — spread risk — securitisation positions — type 1


This is the absolute value of the liabilities sensitive to the spread risk on type 1 securitisation positions, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0460/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — securitisation positions — type 1


This is the gross capital charge for spread risk on type 1 securitisation positions, i.e. before the loss absorbing capacity of technical provisions.




R0470/C0020


Initial absolute values before shock — Assets — spread risk — securitisation positions — type 2


This is the absolute value of the assets sensitive to the spread risk on type 2 securitisation positions.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0470/C0030


Initial absolute values before shock — Liabilities — spread risk — securitisation positions — type 2


This is the absolute value of the liabilities sensitive to the spread risk on type 2 securitisation positions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0470/C0040


Absolute values after shock — Assets — spread risk — securitisation positions — type 2


This is the absolute value of the assets sensitive to the spread risk on type 2 securitisation positions, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0470/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — spread risk — securitisation positions — type 2)


This is the absolute value of the liabilities sensitive to the spread risk on type 2 securitisation positions, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0470/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — securitisation positions — type 2


This is the net capital charge for spread risk on type 2 securitisation positions, after adjustment for the loss absorbing capacity of technical provisions.




R0470/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions) — spread risk — securitisation positions — type 2


This is the absolute value of the liabilities sensitive to the spread risk on type 2 securitisation positions, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0470/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — securitisation positions — type 2


This is the gross capital charge for spread risk on type 2 securitisation positions, i.e. before the loss absorbing capacity of technical provisions.




R0480/C0020


Initial absolute values before shock — Assets — spread risk — securitisation positions — resecuritisation


This is the absolute value of the assets sensitive to the spread risk on resecuritisation positions.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0480/C0030


Initial absolute values before shock — Liabilities — spread risk — securitisation positions — resecuritisation


This is the absolute value of the liabilities sensitive to the spread risk on resecuritisation positions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0480/C0040


Absolute values after shock — Assets — spread risk — securitisation positions — resecuritisation


This is the absolute value of the assets sensitive to the spread risk on resecuritisation positions, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0480/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — spread risk — securitisation positions — resecuritisation)


This is the absolute value of the liabilities sensitive to the spread risk on resecuritisation positions, after the shock and after the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0480/C0060


Absolute value after shock — Net solvency capital requirement — spread risk — securitisation positions — resecuritisation


This is the net capital charge for spread risk on resecuritisation positions, after adjustment for the loss absorbing capacity of technical provisions.




R0480/C0070


Absolute values after shock — Liabilities (before the loss absorbing capacity of technical provisions) — spread risk — securitisation positions — resecuritisation


This is the absolute value of the liabilities sensitive to the spread risk on resecuritisation positions, after the shock but before the loss absorbing capacity of technical provisions.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0480/C0080


Absolute value after shock — Gross solvency capital requirement — spread risk — securitisation positions — resecuritisation


This is the gross capital charge for spread risk on resecuritisation positions, i.e. before the loss absorbing capacity of technical provisions.





Concentration risk






R0500/C0020


Initial absolute values before shock — Assets — market risk concentrations


This is the absolute value of the asset sensitive to the market risk concentrations
For captive undertakings within the scope of group supervision, if R0040/C0010=1, this item represents the absolute value of the assets sensitive to the market risk concentration, after taking into account simplifications allowed for captives.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0500/C0060


Absolute value after shock — Net solvency capital requirement — market risk concentrations


This is the net capital charge for market risk concentrations, after adjustment for the loss absorbing capacity of technical provisions, aggregated for each single name exposure.
For captive undertakings within the scope of group supervision, if cell R0040/C0010=1, this item represents net capital charge for market risk concentration, calculated using simplified calculation.




R0500/C0080


Absolute value after shock — Gross solvency capital requirement — market risk concentrations


This is the gross capital charge for market risk concentrations, aggregated for each single name exposure, i.e. before the loss absorbing capacity of technical provisions.





Currency risk






R0600/C0060


Absolute value after shock — Net solvency capital requirement (after the loss absorbing capacity of technical provisions) — currency risk


This is the sum for the different currencies of:






—


the capital requirement (including after the loss absorbing capacity of technical provisions) for an increase in value of the foreign currency against the local currency;










—


the capital requirement (including after the loss absorbing capacity of technical provisions) for a decrease in value of the foreign currency against the local currency.








R0600/C0080


Absolute value after shock — Gross solvency capital requirement — currency risk


This is the sum for the different currencies of:






—


the capital requirement (before the loss absorbing capacity of technical provisions) for an increase in value of the foreign currency against the local currency;










—


the capital requirement (before the loss absorbing capacity of technical provisions) for a decrease in value of the foreign currency against the local currency.








R0610–R0620/C0020


Initial absolute values before shock — Assets — Currency risk — increase/ decrease in the value of the foreign currency


This is the total value of the assets sensitive to currency increase/decrease risk, before shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0610–R0620/C0030


Initial absolute values before shock — Liabilities — Currency risk — increase/ decrease in the value of the foreign currency


This is the total value of the liabilities sensitive to currency increase/decrease risk, before shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0610–R0620/C0040


Absolute values after shock — Assets — Currency risk — increase/ decrease in the value of the foreign currency


This is the absolute value of assets sensitive to currency increase/decrease risk after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0610–R0620/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Currency risk — increase/ decrease in the value of the foreign currency


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to currency increase/decrease risk after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0610–R0620/C0060


Absolute value after shock — Net solvency capital requirement (after the loss absorbing capacity of technical provisions) — Currency risk — increase/ decrease in the value of the foreign currency


This is the net capital charge for currency increase/decrease risk, after adjustment for the loss absorbing capacity of technical provisions. In R0610 only the currencies where the increase shock is the largest shall be reported and in R0620 only the currencies where the decrease shock is the largest shall be reported.




R0610–R0620/C0070


Absolute values after shock (before the loss–absorbing capacity of technical provisions) — Currency risk — increase/ decrease in the value of the foreign currency


This is the absolute value of liabilities (before the loss absorbing capacity of technical provisions) sensitive to currency increase/decrease risk after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0610–R0620/C0080


Absolute value after shock — Gross solvency capital requirement (excluding the loss–absorbing capacity of technical provisions) — Currency risk — increase/ decrease in the value of the foreign currency


This is the gross capital charge for the currency increase/decrease risk, i.e. excluding before the loss absorbing capacity of Technical provisions. In R0610 only the currencies where the increase shock is the largest shall be reported and in R0620 only the currencies where the decrease shock is the largest shall be reported.





Diversification within market risk module






R0700/C0060


Diversification within market risk module –net


This is the diversification effect within the market risk module as a result of the aggregation of the net capital requirements (after loss absorbing capacity of technical provisions) of the single risk sub–modules.
Diversification shall be reported as a negative value when it reduces the capital requirement.




R0700/C0080


Diversification within market risk module — gross


This is the diversification effect within the market risk module as a result of the aggregation of the gross capital requirements (before loss absorbing capacity of technical provisions) of the single risk sub–modules.
Diversification shall be reported as a negative value when it reduces the capital requirement.





Total solvency capital requirement for market risk






R0800/C0060


Total net solvency capital requirements for market risk


This is the total net capital charge for all market risks, after loss absorbing capacity of technical provisions, calculated using the standard formula.




R0800/C0080


Gross solvency capital for market risk


This is the total gross capital charge for all market risks, excluding loss absorbing capacity of technical provisions, calculated using the standard formula.





S.26.02 — Solvency Capital Requirement — Counterparty default risk


General comments

This section relates to annual submission of information for groups, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.26.02 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
Template SR.26.02 is only applicable in relation to RFF/MAP from undertakings consolidated according to Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35, when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method).
For group reporting the following specific requirements shall be met:






a)


This information is applicable when method 1 as defined in Article 230 of Solvency II Directive is used, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC;










b)


When combination method is being used, this information is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Directive 2009/138/EC, and;










c)


This information does not apply to groups when method 2 as defined in Article 233 of Directive 2009/138/EC is being used exclusively.











 



ITEM




INSTRUCTIONS





Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112 (7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112 (7) reporting










 


2 — Regular reporting








Z0020


Ring Fenced Fund/Matching adjustment portfolios/Remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking within the scope of group supervision and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




R0010/C0010


Simplifications


Identify whether an undertakings within the scope of group supervision used simplifications for the calculation of counter party default risk. One of the options in the following closed list shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used








R0100/C0080


Type 1 exposures — Gross solvency capital requirement


This is the gross capital charge (before the loss–absorbency capacity of technical provisions) for counterparty default risk arising from all Type 1 exposures as defined for Solvency II purposes.




R0110–R0200/C0020


Name of single name exposure


Describe the name of the 10 largest single exposures.




R0110–R0200/C0030


Code of single name exposure


Identification code using the Legal Entity Identifier (LEI) if available.
If not available this item shall not be reported




R0110–R0200/C0040


Type of code of the single name exposure


Identification of the code used in item ‘Code of single name exposure’. One of the options in the following closed list shall be used:






 


1 — LEI










 


9 — None








R0110–R0200/C0050


Type 1 exposures — Single name exposure X — Loss Given Default


The value of the Loss Given Default for each of the 10 largest single name exposure.




R0110–R0200/C0060


Type 1 exposures — Single name exposure X — Probability of Default


The Probability of Default for each of the 10 largest single name exposure.




R0300/C0080


Type 2 exposures — Gross solvency capital requirement


This is the gross capital charge (before the loss–absorbency capacity of technical provisions) for counterparty default risk arising from all Type 2 exposures, as defined for Solvency II purposes




R0310/C0050


Type 2 exposures — Receivables from Intermediaries due for more than 3 months — Loss Given Default


This is the value of Loss Given Default for Type 2 counterparty risk arising from intermediaries due for more than 3 months.




R0320/C0050


Type 2 exposures — All type 2 exposures other than receivables from Intermediaries due for more than 3 months — Loss Given Default


This is the value of Loss Given Default for Type 2 counterparty risk arising from all type 2 exposures other than receivables from Intermediaries due for more than 3 months.




R0330/C0080


Diversification within counterparty default risk module — gross solvency capital requirement


This is the amount of gross diversification effects allowed in aggregation of capital requirements for counterparty default risk for Type 1 and Type 2 exposures.




R0400/C0070


Total net solvency capital requirement for counterparty default risk


This is the total amount of the net capital charge (after the loss–absorbency capacity of technical provisions) for counterparty default risk.




R0400/C0080


Total gross solvency capital requirement for counterparty default risk


This is the total amount of the gross capital charge (before the loss–absorbency capacity of technical provisions) for counterparty default risk.





Further details on mortgages






R0500/C0090


Losses stemming from type 2 mortgage loans


Amount of the overall losses stemming from mortgage loans that has been classified as type 2 exposures according to Article 191 (13) of Delegated Regulation (EU) 2015/35.




R0510/C0090


Overall losses stemming from mortgage loans


Amount of the overall losses stemming from mortgage loans according to Article 191 (13) of Delegated Regulation (EU) 2015/35.





S.26.03 — Solvency Capital Requirements — Life underwriting risk


General comments:

This section relates to annual submission of information for groups, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.26.03 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
Template SR.26.03 is only applicable in relation to RFF/MAP from undertakings consolidated according to Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35, when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method).
All values shall be reported net of reinsurance and other risk mitigating techniques.
Amounts before and after shock shall be filled in with the amount of assets and liabilities sensitive to that shock. For the liabilities the assessment shall be done at the most granular level available between contract and homogeneous risk group. This means that if a contract/HRG is sensitive to a shock the amount of liabilities associated to that contract/HRG shall be reported as amount sensitive to that shock.
For group reporting the following specific requirements shall be met:






a)


This information is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC;










b)


When combination method is being used, this information is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Directive 2009/138/EC, and;










c)


This information does not apply to groups when method 2 as defined in Article 233 of Directive 2009/138/EC is being used exclusively.











 



ITEM




INSTRUCTIONS





Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112(7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112(7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking within the scope of group supervision and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




R0010/C0010


Simplifications used: mortality risk


Identify whether an undertaking within the scope of group supervision used simplifications for a calculation of mortality risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0010/C0010 = 1, only C0060 and C0080 shall be filled in for R0100.




R0020/C0010


Simplifications used — longevity


Identify whether an undertaking within the scope of group supervision used simplifications for the calculation of longevity risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0020/C0010 = 1, only C0060 and C0080 shall be filled in for R0200.




R0030/C0010


Simplifications used: disability– morbidity risk —


Identify whether an undertaking within the scope of group supervision used simplifications for the calculation of disability — morbidity risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0030/C0010 = 1, only C0060 and C0080 shall be filled in for R0300.




R0040/C0010


Simplifications used: lapse risk


Identify whether an undertaking within the scope of group supervision used simplifications for the calculation of lapse risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0040/C0010 = 1, only C0060 and C0080 shall be filled in for R0400 to R0420.
R0430 shall be fully completed in any case.




R0050/C0010


Simplifications used: life expense risk —


Identify whether an undertaking within the scope of group supervision used simplifications for the calculation of life expense risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0050/C0010 = 1, only C0060 and C0080 shall be filled in for R0500.




R0060/C0010


Simplifications used: life catastrophe risk


Identify whether an undertaking within the scope of group supervision used simplifications for the calculation of life catastrophe risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0060/C0010 = 1, only C0060 and C0080 shall be filled in for R0700.





Life underwriting risk






R0100/C0020


Initial absolute values before shock — Assets — Mortality risk


This is the absolute value of the assets sensitive to mortality risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0100/C0030


Initial absolute values before shock — Liabilities — Mortality risk


This is the absolute value of liabilities sensitive to mortality risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0100/C0040


Absolute values after shock — Assets — Mortality risk


This is the absolute value of the assets sensitive to mortality risk after the shock (i.e. permanent increase in mortality rates).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0100/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Mortality risk


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to risk, after the shock (i.e. permanent increase in mortality rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0100/C0060


Absolute value after shock — Net solvency capital requirement — Mortality risk


This is the net capital charge for mortality risk after the shock (after adjustment for the loss absorbing capacity of technical provisions).
If R0010/C0010=1, this item represents net capital charge for mortality risk calculated using simplifications.




R0100/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — Mortality risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to mortality risk, after the shock (permanent increase in mortality rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0100/C0080


Absolute value after shock — Gross solvency capital requirement — Mortality risk


This is the gross capital charge for mortality risk. (before the loss absorbing capacity of technical provisions)
If R0010/C0010=1, this item represents gross capital charge for mortality risk calculated using simplifications.




R0200/C0020


Initial absolute values before shock — Assets — Longevity risk


This is the absolute value of the assets sensitive to longevity risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0200/C0030


Initial absolute values before shock — Liabilities — Longevity risk


This is the absolute value of liabilities sensitive to longevity risk charge, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0200/C0040


Absolute values after shock — Assets — Longevity risk


This is the absolute value of the assets sensitive to longevity risk, after the shock (i.e. permanent decrease in mortality rates).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0200/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Longevity risk


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions sensitive to longevity risk, after the shock (i.e. permanent decrease in mortality rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0200/C0060


Absolute value after shock — Net solvency capital requirement — Longevity risk


This is the net capital charge for longevity risk after the shock (after adjustment for the loss absorbing capacity of technical provisions).
If R0020/C0010=1, this item represents net capital charge for longevity risk calculated using simplifications




R0200/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — Longevity risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to longevity risk charge, after the shock (permanent decrease in mortality rates.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0200/C0080


Absolute value after shock — Gross solvency capital requirement — Longevity risk


This is the gross capital charge for longevity risk (before the loss absorbing capacity of technical provisions).
If R0020/C0010=1, this item represents gross capital charge for longevity risk calculated using simplifications.




R0300/C0020


Initial absolute values before shock — Assets — Disability — morbidity risk


This is the absolute value of the assets sensitive to disability — morbidity risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0300/C0030


Initial absolute values before shock — Liabilities — Disability– morbidity risk


This is the absolute value of liabilities sensitive to disability — morbidity risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0300/C0040


Absolute values after shock — Assets — Disability — morbidity risk


This is the absolute value of the assets sensitive to disability — morbidity risk, after the shock (i.e. as prescribed by standard formula: an increase in disability and morbidity rates which are used in calculation of technical provisions to reflect the disability and morbidity experience in the next following 12 months, and for all months after the following 12 months and a decrease in the disability and morbidity rates recovery rates used in the calculation of technical provisions in respect of next 12 months and for all year thereafter.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0300/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Disability — morbidity risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to disability — morbidity risk, after the shock (i.e. as prescribed by standard formula, see description provided in definition to cell R0300/C0040).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0300/C0060


Absolute value after shock — Net solvency capital requirement — Disability — morbidity risk


This is the net capital charge for disability — morbidity risk, after adjustment for the loss absorbing capacity of technical provisions.
If R0030/C0010=1, this item represents net capital charge for disability and morbidity risk calculated using simplifications.




R0300/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — Disability — morbidity risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to disability — morbidity risk, after the shock (i.e. as prescribed by standard formula, see description provided in definition to cell R0300/C0040).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0300/C0080


Absolute value after shock — Gross solvency capital requirement — Disability — morbidity risk


This is the gross capital charge for disability — morbidity risk (before the loss absorbing capacity of technical provisions).
If R0030/C0010=1, this item represents gross capital charge for disability and morbidity risk calculated using simplifications.




R0400/C0060


Absolute value after shock — Net solvency capital requirement — Lapse risk


This is the overall net capital charge for lapse risk, after adjustment for the loss absorbing capacity of technical provisions.
If R0040/C0010=1, this item represents net capital charge for lapse risk calculated using simplifications.




R0400/C0080


Absolute value after shock — Gross solvency capital requirement — Lapse risk


This is the overall gross capital charge (before the loss–absorbing capacity of technical provisions) for lapse risk.
If R0040/C0010=1, this item represents gross capital charge for lapse risk calculated using simplifications.




R0410/C0020


Initial absolute values before shock — Assets — Lapse risk– risk of increase in lapse rates


This is the absolute value of the assets sensitive to the risk of an increase in lapse rates, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0410/C0030


Initial absolute values before shock — Liabilities — Lapse risk — risk of increase in lapse rates


This is the absolute value of liabilities sensitive to the risk of an increase in lapse rates, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0040


Absolute values after shock — Assets — Lapse risk –risk of increase in lapse rates


This is the absolute value of the assets sensitive to the risk of an increase in lapse rates, after the shock (i.e. permanent increase in the lapse rates).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0410/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Lapse risk — risk of increase in lapse rates


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to the risk of an increase in lapse rates, after the shock (i.e. permanent increase in the lapse rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0060


Absolute value after shock — Net solvency capital requirement — Lapse risk — risk of increase in lapse rates


This is the net capital charge for the risk of a permanent increase in lapse rates, after adjustment for the loss absorbing capacity of technical provisions.
If R0040/C0010=1, this item represents net capital charge for a permanent increase in lapse rates, calculated using simplified calculation for lapse rate.




R0410/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions — Lapse risk — risk of increase in lapse rates)


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to the risk of a permanent increase in lapse rates, after the shock (permanent increase in lapse rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0080


Absolute value after shock — Gross solvency capital requirement — Lapse risk — risk of increase lapse rates


This is the gross capital charge (before the loss–absorbing capacity of technical provisions) for the risk of a permanent increase in lapse rates.
If R0040/C0010=1, this item represents gross capital charge for a permanent increase in lapse rates, calculated using simplified calculation for lapse rate.




R0420/C0020


Initial absolute values before shock — Assets — Lapse risk — risk of decrease in lapse rates


This is the absolute value of the assets sensitive to the risk of a permanent decrease in lapse rates, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0420/C0030


Initial absolute values before shock — Liabilities — Lapse risk — risk of decrease in lapse rates


This is the absolute value of liabilities sensitive to the risk of a permanent decrease in lapse rates, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0420/C0040


Absolute values after shock — Assets — Lapse risk — risk of decrease in lapse rates


This is the absolute value of the assets sensitive to the risk of a permanent decrease in lapse rates, after the shock (i.e. permanent decrease in the rates of lapse rates).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0420/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Lapse risk — risk of decrease in lapse rates


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to the risk of a permanent decrease in lapse rates, after the shock (i.e. permanent decrease of the rates of lapse rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0420/C0060


Absolute value after shock — Net solvency capital requirement — Lapse risk — risk of decrease in lapse rates


This is the net capital charge for the risk of a permanent decrease in lapse rates, after adjustment for the loss absorbing capacity of technical provisions.
If R0040/C0010=1, this item represents net capital charge for a permanent decrease in lapse rates, calculated using simplified calculation for lapse rate.




R0420/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions)– Lapse risk — risk of decrease in lapse rates


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to the risk of a permanent decrease in lapse rates, after the shock (permanent decrease in lapse rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0420/C0080


Absolute value after shock — Gross solvency capital requirement — Lapse risk — risk of decrease in lapse rates


This is the gross capital charge for the risk of a decrease in lapse rates as used to compute the risk (before the loss absorbing capacity of technical provisions).
If R0040/C0010=1, this item represents gross capital charge for a permanent decrease in lapse rates, calculated using simplified calculation for lapse rate




R0430/C0020


Initial absolute values before shock — Assets — Lapse risk– mass lapse risk


This is the absolute value of the assets sensitive to mass lapse risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0430/C0030


Initial absolute values before shock — Liabilities — Lapse risk –mass lapse risk


This is the absolute value of liabilities sensitive to mass lapse risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430/C0040


Absolute values after shock — Assets — Lapse risk — mass lapse risk


This is the absolute value of the assets sensitive to mass lapse risk charge, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0430/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Lapse risk — mass lapse risk


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to mass lapse risk charge, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430/C0060


Absolute value after shock — Net solvency capital requirement — Lapse risk — mass lapse risk


This is the net capital charge for mass lapse risk, after adjustment for the loss absorbing capacity of technical provisions.




R0430/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — Lapse risk — mass lapse risk


This is the absolute value of the liabilities sensitive to mass lapse risk charge, after the shock (before the loss absorbing capacity of technical provisions).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430/C0080


Absolute value after shock — Gross solvency capital requirement — Lapse risk — mass lapse risk


This is the gross capital charge for mass lapse risk, after the shock (before the loss absorbing capacity of technical provisions).




R0500/C0020


Initial absolute values before shock — Assets — Life — expense risk


This is the absolute value of the assets sensitive to life — expense risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0500/C0030


Initial absolute values before shock — Liabilities — Life — expense risk


This is the absolute value of liabilities sensitive to life –expense risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0500/C0040


Absolute values after shock — Assets — Life — expense risk


This is the absolute value of the assets sensitive to life expense risk, after the shock (i.e. shock as prescribed by standard formula: a 10 % increase the amount of expenses taken into account in the calculation of technical provisions and increase in 1 percentage point to the expense inflation rate (expressed as a percentage) used for the calculation of technical provision).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0500/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Life — expense risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to expense risk, after the shock (i.e. a shock. as prescribed by standard formula, refer to description provided within definition to cell R0500/C0040).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0500/C0060


Absolute value after shock — Net solvency capital requirement — Life expense risk


This is the net capital charge for expense risk, including adjustment for the loss absorbing capacity of technical provisions.
If R0050=1, this cell represents net capital charge for life expense risk calculated using simplified calculation.




R0500/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — Life — expense risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to expense risk, after the shock (i.e. shock as prescribed by standard formula, refer to description provided within definition to cell R0500/C0040).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0500/C0080


Absolute value after shock — Gross solvency capital requirement — Life –expense risk


This is the gross capital charge for expense risk (before the loss absorbing capacity of technical provisions).
If R0050/C0010=1, this cell represents gross capital charge for life expense risk calculated using simplified calculations.




R0600/C0020


Initial absolute values before shock — Assets — Revision risk


This is the absolute value of the assets sensitive to revision risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0600/C0030


Initial absolute values before shock — Liabilities — Revision risk


This is the absolute value of liabilities sensitive to revision risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0600/C0040


Absolute values after shock — Assets — Revision risk


This is the absolute value of the assets sensitive to revision risk, after the shock (i.e. shock as prescribed by standard formula: a % increase in the amount of annuity benefits taken into account in the calculation of technical provisions.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0600/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Revision risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to revision risk charge, after the shock (i.e. as prescribed by standard formula, refer to a definition in item R0600/C0040).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0600/C0060


Absolute value after shock — Net solvency capital requirement — Revision risk


This is the net capital charge for revision risk after adjustment for the loss absorbing capacity of technical provisions.




R0600/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — Revision risk


This is the absolute value of the liabilities (excluding the loss–absorbing capacity of technical provisions) underlying revision risk charge, after the shock ((i.e. shock as prescribed by standard formula, refer to a definition provided in item R0600/C0040), as used to compute the risk.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0600/C0080


Absolute value after shock — Gross solvency capital requirement — Revision risk


This is the gross capital charge (before the loss–absorbing capacity of technical provisions) for revision risk.




R0700/C0020


Initial absolute values before shock — Assets — Life Catastrophe risk


This is the absolute value of the assets sensitive to life catastrophe risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0700/C0030


Initial absolute values before shock — Liabilities — Life Catastrophe risk


This is the absolute value of liabilities sensitive to life catastrophe risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0700/C0040


Absolute values after shock — Assets — Life Catastrophe risk


This is the absolute value of the assets sensitive to life catastrophe risk, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0700/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Life catastrophe risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to life catastrophe risk charge, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0700/C0060


Absolute value after shock — Net solvency capital requirement — life catastrophe risk


This is the net capital charge for life catastrophe risk after adjustment for the loss absorbing capacity of technical provisions.
If R0060/C0010=1, this item represents net capital charge for life catastrophe risk calculated using simplified calculations.




R0700/C0070


Absolute values after shock — Liabilities (before the loss–absorbing capacity of technical provisions) — life catastrophe risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to life catastrophe risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0700/C0080


Absolute value after shock — Gross solvency capital requirement — life catastrophe risk


This is the gross capital charge for life catastrophe risk (before the loss absorbing capacity of technical provisions).
If R0060/C0010=1, this item represents gross capital charge for life catastrophe risk calculated using simplified calculations.




R0800/C0060


Diversification within life underwriting risk module — Net


This is the diversification effect within the life underwriting risk module as a result of the aggregation of the net capital requirements (after adjustment for the loss absorbing capacity of technical provisions) of the single risk sub–modules.
Diversification shall be reported as a negative value if they reduce the capital requirement.




R0800/C0080


Diversification within life underwriting risk module — Gross


This is the diversification effect within the life underwriting risk module as a result of the aggregation of the gross capital requirements (before the loss absorbing capacity of technical provisions) of the single risk sub–modules.
Diversification shall be reported as a negative value if they reduce the capital requirement.




R0900/C0060


Total net solvency capital requirement for life underwriting risk


This is the total net capital charge for life underwriting risk, after adjustment for the loss absorbing capacity of technical provisions.




R0900/C0080


Total gross solvency capital requirement for life underwriting risk


This is the total gross capital charge for life underwriting risk, before the loss absorbing capacity of technical provisions.





Further details on revision risk






R1000/C0090


USP — Factors applied for the revision risk shock


Revision shock — group specific parameter (‘USP’) as calculated by the group and approved by the supervisory authority.
This item is not reported where no group specific parameter is used.





S.26.04 — Solvency Capital Requirement — Health underwriting risk


General Comments:

This section relates to annual submission of information for groups, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.26.04 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
Template SR.26.04 is only applicable in relation to RFF/MAP from undertakings consolidated according to Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35, when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method).
All values shall be reported net of reinsurance and other risk mitigating techniques.
Amounts before and after shock shall be filled in with the amount of assets and liabilities sensitive to that shock. For the liabilities the assessment shall be done at the most granular level available between contract and homogeneous risk group. This means that if a contract/HRG is sensitive to a shock the amount of liabilities associated to that contract/HRG shall be reported as amount sensitive to that shock.
For group reporting the following specific requirements shall be met:






a)


This information is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC;










b)


When combination method is being used, this information is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Directive 2009/138/EC, and;










c)


This information does not apply to groups when method 2 as defined in Article 233 of Directive 2009/138/EC is being used exclusively.











 



ITEM




INSTRUCTIONS





Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112 (7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112 (7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking within the scope of group supervision and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




R0010/C0010


Simplifications used — health mortality risk


Identify whether an undertakings within the scope of group supervision used simplifications for the calculation of health mortality risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0010/C0010 = 1, only C0060 and C0080 shall be filled in for R0100.




R0020/C0010


Simplifications used — health longevity risk


Identify whether an undertaking within the scope of group supervision used simplifications for the calculation of health longevity risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0020/C0010 = 1, only C0060 and C0080 shall be filled in for R0200.




R0030/C0010


Simplifications used: health disability– morbidity risk — Medical expense


Identify whether an undertaking within the scope of group supervision used simplifications for the calculation of health disability morbidity risk — Medical expense. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0030/C0010 = 1, only C0060/R0310 and C0080/R0310 shall not be filled in.




R0040/C0010


Simplifications used: health disability– morbidity risk — Income protection


Identify whether an undertaking within the scope of group supervision used simplifications for the calculation of health disability morbidity risk — Income protection. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0040/C0010 = 1, only C0060 and C0080 shall be filled in for R0340.




R0050/C0010


Simplifications used: SLT lapse risk


Identify whether an undertaking within the scope of group supervision used simplifications for the calculation of NSLT lapse risk, referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0050/C0010 = 1, only C0060 and C0080 shall be filled in for R0400 to R0420.
R0430 shall be fully completed in any case




R0060/C0010


Simplifications used: health expense risk


Identify whether an undertaking within the scope of group supervision used simplifications for the calculation of health expense risk. The following options shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0060/C0010 = 1, only C0060 and C0080 shall be filled in for R0500.





SLT health underwriting risk






R0100/C0020


Initial absolute values before shock — Assets — Health mortality risk


This is the absolute value of the assets sensitive to health mortality risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0100/C0030


Initial absolute values before shock — Liabilities — Health mortality risk


This is the absolute value of liabilities sensitive to health mortality risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0100/C0040


Absolute values after shock — Assets — Health mortality risk


This is the absolute value of the assets sensitive to health mortality risk charge, after the shock (i.e. permanent increase in mortality rates).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0100/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health mortality risk


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to health mortality risk charge, after the shock (i.e. permanent increase in mortality rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0100/C0060


Absolute value after shock — Net solvency capital requirement — Health mortality risk


This is the net capital charge for health mortality risk, after adjustment for the loss absorbing capacity of technical provisions.
If R0010/C0010=1, this item represents net capital charge for health mortality risk calculated using simplifications.




R0100/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health mortality risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to health mortality risk charge, after the shock (permanent increase in mortality rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0100/C0080


Absolute value after shock — Gross solvency capital requirement — Health mortality risk


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health mortality risk.
If R0010/C0010=1, this item represents gross capital charge for health mortality risk calculated using simplifications.




R0200/C0020


Initial absolute values before shock — Assets — Health longevity risk


This is the absolute value of the assets sensitive to health longevity risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0200/C0030


Initial absolute values before shock — Liabilities — Health longevity risk


This is the absolute value of liabilities sensitive to health longevity risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0200/C0040


Absolute values after shock — Assets — Health longevity risk


This is the absolute value of the assets sensitive to health longevity risk after the shock (i.e. permanent decrease in mortality rates).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0200/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health longevity risk


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to health longevity risk, after the shock (i.e. permanent decrease in mortality rates.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0200/C0060


Absolute value after shock — Net solvency capital requirement — Health longevity risk


This is the net capital charge for health longevity risk, after adjustment for the loss absorbing capacity of technical provisions.
If R0020/C0010=1, this item represents net capital charge for health longevity risk calculated using simplifications.




R0200/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health longevity risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to health longevity risk, after the shock (permanent decrease in mortality rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0200/C0080


Absolute value after shock — Gross solvency capital requirement — Health longevity risk


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health longevity risk.
If R0020/C0010=1, this item represents gross capital charge for health longevity risk calculated using simplifications.




R0300/C0060


Absolute value after shock — Net solvency capital requirement –Health disability — morbidity risk


This is the net capital charge for health disability — morbidity risk, after adjustment for the loss absorbing capacity of technical provisions.




R0300/C0080


Absolute value after shock — Gross solvency capital requirement — Health disability — morbidity risk


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health disability — morbidity risk.




R0310/C0060


Absolute value after shock — Net solvency capital requirement –Health disability — morbidity risk — Medical expense


This is the net capital charge for health disability — morbidity risk — Medical expense, after adjustment for the loss absorbing capacity of technical provisions.
If R0030/C0010=1, this item represents net capital charge for health disability — morbidity risk — Medical expense calculated using simplifications.




R0310/C0080


Absolute value after shock — Gross solvency capital requirement — Health disability — morbidity risk — Medical expense


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health disability — morbidity risk — Medical expense.
If R0030/C0010=1, this item represents gross capital charge for health disability — morbidity risk — Medical expense calculated using simplifications.




R0320/C0020


Initial absolute values before shock — Assets — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the absolute value of the assets sensitive to health disability — morbidity risk — Medical expense charge due to an increase of medical payments, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.
If R0030/C0010=1, this row shall not be filled in.




R0320/C0030


Initial absolute values before shock — Liabilities — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the absolute value of liabilities sensitive to health disability — morbidity risk — Medical expense charge due to an increase of medical payments, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.
If R0030/C0010=1, this row shall not be filled in.




R0320/C0040


Absolute values after shock — Assets — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the absolute value of the assets sensitive to health disability — morbidity risk — Medical expense charge due to an increase of medical payments, after the shock (i.e. as prescribed by standard formula).
Recoverables from reinsurance and SPVs shall not be included in this cell.
If R0030/C0010=1, this row shall not be filled in.




R0320/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to health disability — morbidity risk — Medical expense charge due to an increase of medical payments, after the shock (i.e. as prescribed by standard formula).
The amount of TP shall be net of reinsurance and SPV recoverables.
If R0030/C0010=1, this row shall not be filled in.




R0320/C0060


Absolute value after shock — Net solvency capital requirement –Health disability — morbidity risk — Medical expense — increase of medical payments


This is the net capital charge for health disability — morbidity risk — Medical expense — increase of medical payments, after adjustment for the loss absorbing capacity of technical provisions. If R0030/C0010=1, this row shall not be filled in.




R0320/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) underlying health disability — morbidity risk — Medical expense charge expenses — increase of medical payments, after the shock (i.e. as prescribed by standard formula) as used to compute the risk.
The amount of TP shall be net of reinsurance and SPV recoverables.
If R0030/C0010=1, this row shall not be filled in.




R0320/C0080


Absolute value after shock — Gross solvency capital requirement — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health disability — morbidity risk — Medical expense — increase of medical payments.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0020


Initial absolute values before shock — Assets — Health disability — morbidity risk — Medical expense — decrease of medical payments


This is the absolute value of the assets sensitive to health disability — morbidity risk — Medical expense charge due to an decrease of medical payments, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0030


Initial absolute values before shock — Liabilities — Health disability — morbidity risk — Medical expense — decrease of medical payments


This is the absolute value of liabilities sensitive to health disability — morbidity risk — Medical expense charge due to an decrease of medical payments, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0040


Absolute values after shock — Assets — Health disability — morbidity risk — Medical expense — decrease of medical payments


This is the absolute value of the assets sensitive to health disability — morbidity risk — Medical expense charge due to an decrease of medical payments, after the shock (i.e. as prescribed by standard formula).
Recoverables from reinsurance and SPVs shall not be included in this cell.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health disability — morbidity risk — Medical expense — decrease of medical payments


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to health disability — morbidity risk — Medical expense charge due to an decrease of medical payments, after the shock (i.e. as prescribed by standard formula).
The amount of TP shall be net of reinsurance and SPV recoverables.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0060


Absolute value after shock — Net solvency capital requirement –Health disability — morbidity risk — Medical expense — decrease of medical payments


This is the net capital charge for health disability — morbidity risk — Medical expense — decrease of medical payments, after adjustment for the loss absorbing capacity of technical provisions.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health disability — morbidity risk — Medical expense — decrease of medical payments


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) underlying health disability — morbidity risk — Medical expense charge — decrease of medical payments, after the shock (i.e. as prescribed by standard formula) as used to compute the risk.
The amount of TP shall be net of reinsurance and SPV recoverables.
If R0030/C0010=1, this row shall not be filled in.




R0330/C0080


Absolute value after shock — Gross solvency capital requirement — Health disability — morbidity risk — Medical expense — increase of medical payments


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health disability — morbidity risk — Medical expense — decrease of medical payments.
If R0030/C0010=1, this row shall not be filled in.




R0340/C0020


Initial absolute values before shock — Assets — Health disability — morbidity risk — Income protection


This is the absolute value of the assets sensitive to health disability — morbidity risk — Income protection, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0340/C0030


Initial absolute values before shock — Liabilities — Health disability — morbidity risk — Income protection


This is the absolute value of liabilities sensitive to health disability — morbidity risk — Income protection charge, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0340/C0040


Absolute values after shock — Assets — Health disability — morbidity risk — Income protection


This is the absolute value of the assets sensitive to health disability — morbidity risk — Income protection charge, after the shock (i.e. as prescribed by standard formula).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0340/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health disability — morbidity risk — Income protection


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to health disability — morbidity risk — Income protection, after the shock (i.e. as prescribed by standard formula).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0340/C0060


Absolute value after shock — Net solvency capital requirement –Health disability — morbidity risk — Income protection


This is the net capital charge for health disability — morbidity risk — Income protection, after adjustment for the loss absorbing capacity of technical provisions.
If R0040/C0010=1, this item represents net capital charge for health disability — morbidity risk — Income protection calculated using simplifications.




R0340/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health disability — morbidity risk — Income protection


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) underlying health disability — morbidity risk — Income protection charge, after the shock (i.e. as prescribed by standard formula) as used to compute the risk.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0340/C0080


Absolute value after shock — Gross solvency capital requirement — Health disability — morbidity risk — Income protection


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health disability — morbidity risk — Income protection.
If R0040/C0010=1, this item represents gross capital charge for health disability — morbidity risk — Income protection calculated using simplifications.




R0400/C0060


Absolute value after shock — Net solvency capital requirement — SLT Health lapse risk


This is the overall net capital charge for SLT health lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, after adjustment for the loss absorbing capacity of technical provisions.




R0400/C0080


Absolute value after shock — Gross solvency capital requirement — SLT Health lapse risk


This is the overall gross capital charge (before the loss absorbing capacity for technical provisions) for SLT health lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35.




R0410/C0020


Initial absolute values before shock — Assets — SLT health lapse risk– risk of increase in lapse


This is the absolute value of the assets sensitive to the risk of an increase in lapse rates, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0410/C0030


Initial absolute values before shock — Liabilities — SLT health lapse risk — risk of increase in lapse


This is the absolute value of liabilities sensitive to the risk of an increase in lapse rates, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0040


Absolute values after shock — Assets — SLT health lapse risk –risk of increase in lapse


This is the absolute value of the assets sensitive to the risk of an increase in lapse rates after the shock (i.e. permanent increase in the rates of lapse).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0410/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — SLT health lapse risk –risk of increase in lapse


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to the risk of an increase in lapse rates, after the shock (i.e. permanent increase of the rates of lapse).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0060


Absolute value after shock — Net solvency capital requirement — SLT health lapse risk –risk of increase in lapse


This is the net capital charge for the risk of a permanent increase in lapse rates, after adjustment for the loss absorbing capacity of technical provisions.
If R0050/C0010=1, this item represents net capital charge for a permanent increase in SLT health lapse rates referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, calculated using simplified calculation for SLT health lapse rate




R0410/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — SLT health lapse risk — risk of increase in lapse


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) underlying the risk of a permanent increase in lapse rates, after the shock (permanent increase in lapse rates) as used to compute the risk.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0410/C0080


Absolute value after shock — Gross solvency capital requirement — SLT health lapse risk –risk of increase in lapse


This is the gross capital charge (excluding the loss absorbing capacity for technical provisions) for the risk of a permanent increase in lapse rates.
If R0050/C0010=1, this item represents gross capital charge for a permanent increase in lapse rates, calculated using simplified calculation for SLT health lapse rate referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35.




R0420/C0020


Initial absolute values before shock — Assets — SLT health lapse risk– risk of decrease in lapse


This is the absolute value of the assets sensitive to the risk of a permanent decrease in lapse rates, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0420/C0030


Initial absolute values before shock — Liabilities — SLT health lapse risk — risk of decrease in lapse


This is the absolute value of liabilities sensitive to the risk of a permanent decrease in lapse rates, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0420/C0040


Absolute values after shock — Assets — SLT health lapse risk –risk of decrease in lapse


This is the absolute value of the assets sensitive to the risk of a permanent decrease in lapse rates, after the shock (i.e. permanent decrease in the rates of lapse).
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0420/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — SLT health lapse risk –risk of decrease in lapse


This is the absolute value of the liabilities (after the loss absorbing capacity of technical provisions) sensitive to the risk of a permanent decrease in lapse rates, after the shock (i.e. permanent decrease of the rates of lapse).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0420/C0060


Absolute value after shock — Net solvency capital requirement — SLT health lapse risk –risk of decrease in lapse


This is the net capital charge for the risk of a permanent decrease in lapse rates, after adjustment for the loss absorbing capacity of technical provisions.
If R0050/C0010=1, this item represents net capital charge for a permanent decrease in SLT health rates referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, calculated using simplified calculation for SLT health lapse rate




R0420/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — SLT health lapse risk –risk of decrease in lapse


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to the risk of a permanent decrease in lapse rates, after the shock (permanent decrease in lapse rates).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0420/C0080


Absolute value after shock — Gross solvency capital requirement — SLT health lapse risk –risk of decrease in lapse


This is the gross capital charge (before the loss absorbing capacity for technical provisions) for the risk of a permanent decrease in lapse rates
If R0050/C0010=1, this item represents gross capital charge for a permanent decrease in SLT health rates referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, calculated using simplified calculation for SLT health lapse rate.




R0430/C0020


Initial absolute values before shock — Assets — SLT health lapse risk– mass lapse risk


This is the absolute value of the assets sensitive to mass lapse risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0430/C0030


Initial absolute values before shock — Liabilities — SLT health lapse risk –mass lapse risk


This is the absolute value of liabilities sensitive to mass lapse risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430/C0040


Absolute values after shock — Assets — SLT health lapse risk — mass lapse risk


This is the absolute value of the assets sensitive to mass lapse risk, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0430/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — SLT health lapse risk — mass lapse risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to mass lapse risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430/C0060


Absolute value after shock — Net solvency capital requirement — SLT health lapse risk — mass lapse risk


This is the net capital charge for SLT health lapse risk — mass lapse risk, referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, after adjustment for the loss absorbing capacity of technical provisions.




R0430/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health lapse risk — mass lapse risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to mass lapse risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0430/C0080


Absolute value after shock — Gross solvency capital requirement — SLT health lapse risk — mass lapse risk


This is the gross capital charge (excluding the loss absorbing capacity for technical provisions) for SLT health lapse risk — mass lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35.




R0500/C0020


Initial absolute values before shock — Assets — Health expense risk


This is the absolute value of the assets sensitive to expense risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0500/C0030


Initial absolute values before shock — Liabilities — Health expense risk


This is the absolute value of liabilities sensitive to expense risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0500/C0040


Absolute values after shock — Assets — Health expense risk


This is the absolute value of the assets sensitive to health expense risk, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0500/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health expense risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to health expense risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0500/C0060


Absolute value after shock — Net solvency capital requirement — Health expense risk


This is the net capital charge for health expense risk, after adjustment for the loss absorbing capacity of technical provisions.
If R0060/C0010=1, this item represents net capital charge for health expense risk calculated using simplified calculations.




R0500/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health expense risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to expense risk charge, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0500/C0080


Absolute value after shock — Gross solvency capital requirement — Health expense risk


This is the gross capital charge (excluding the loss absorbing capacity of technical provisions) for health expense risk.
If R0060/C0010=1, this item represents gross capital charge for health expense risk calculated using simplified calculations.




R0600/C0020


Initial absolute values before shock — Assets — Health revision risk


This is the absolute value of the assets sensitive to health revision risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0600/C0030


Initial absolute values before shock — Liabilities –Health revision risk


This is the absolute value of liabilities sensitive to health revision risk charge, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0600/C0040


Absolute values after shock — Assets — Health revision risk


This is the absolute value of the assets sensitive to health revision risk, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0600/C0050


Absolute values after shock — Liabilities (after the loss absorbing capacity of technical provisions) — Health revision risk


This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions) sensitive to health revision risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0600/C0060


Absolute value after shock — Net solvency capital requirement — Health revision risk


This is the net capital charge for health revision risk, after adjustment for the loss absorbing capacity of technical provisions.




R0600/C0070


Absolute value after shock — Liabilities (before the loss absorbing capacity of technical provisions) — Health revision risk


This is the absolute value of the liabilities (before the loss absorbing capacity of technical provisions) sensitive to health revision risk charge, after the shock (i.e. as prescribed by standard formula, a % increase in the annual amount payable for annuities exposed to revision risk).
The amount of TP shall be net of reinsurance and SPV recoverables.




R0600/C0080


Absolute value after shock — Gross solvency capital requirement — Health revision risk


This is the gross capital charge (before the loss absorbing capacity of technical provisions) for health revision risk.




R0700/C0060


Diversification within SLT health underwriting risk module — Net


This is the diversification effect within the SLT health underwriting risk module referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, as a result of the aggregation of the net capital requirements (after adjustment for the loss absorbing capacity of technical provisions) of the single risk sub–modules.
Diversification shall be reported as a negative value if they reduce the capital requirement.




R0700/C0080


Diversification within SLT health underwriting risk module — Gross


This is the diversification effect within the SLT health underwriting risk module referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, as a result of the aggregation of the gross capital requirements (before the loss absorbing capacity of technical provisions) of the single risk sub–modules.
Diversification shall be reported as a negative value if they reduce the capital requirement.




R0800/C0060


Net solvency capital requirements — SLT health underwriting risk


This is the total net capital charge for SLT health underwriting risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, after adjustment of the loss absorbing capacity of technical provisions.




R0800/C0080


Gross solvency capital — SLT health underwriting risk


This is the total gross capital charge for SLT health underwriting risk, before adjustment of the loss absorbing capacity of technical provisions.





Further details on revision risk






R0900/C0090


Revision shock USP


Revision shock — group specific parameter as calculated by the group and approved by the supervisory authority.
This item is not reported where no group specific parameter is used.





NSLT health premium and reserve risk






R1000–R1030/C0100


Standard deviation for premium risk — USP


This is the group specific standard deviation for premium risk for each lines of business and its proportional reinsurance as calculated by the group and approved or prescribed by the supervisory authority.
This item is not reported where no group specific parameter is used.




R1000–R1030/C0110


USP Standard Deviation gross/net


Identify if the USP standard Deviation was applied gross or net. One of the options in the following closed list shall be used:






 


1 — USP gross










 


2 — USP net








R1000–R1030/C0120


Standard deviation for premium risk — USP — Adjustment factor for non — proportional reinsurance


This is the group specific adjustment factor for non–proportional reinsurance of each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, which allows groups to take into account the risk–mitigating effect of particular per risk excess of loss reinsurance — as calculated by the group and approved or prescribed by the supervisory authority
Where no group specific parameter is used, this cell shall be left blank.




R1000–R1030/C0130


Standard deviation for reserve risk — USP


This is the group specific standard deviation for reserve risk for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance as calculated by the group and approved or prescribed by the supervisory authority.
This item is not reported where no group specific parameter is used.




R1000–R1030/C0140


Volume measure for premium and reserve risk — volume measure for premium risk: Vprem


The volume measure for premium risk for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance




R1000–R1030/C0150


Volume measure for premium and reserve risk –Volume measure reserve risk: Vres


The volume measure for reserve risk for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance




R1000–R1030/C0160


Volume measure for premium and reserve risk — Geographical Diversification


This represents the geographical diversification to be used for the volume measure for premium and reserve risk for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance.
If the factor for geographical diversification is not calculated, then this item is set to the default value of 1.




R1000–R1030/C0170


Volume measure for premium and reserve risk — V


The volume measure for NSLT health premium and reserve risk referred to in Title I Chapter V Sections 4 and 12 of Delegated Regulation (EU) 2015/35, for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance.




R1040/C0170


Total Volume measure for premium and reserve risk


The total volume measure for premium and reserve risk, equal to the sum of the volume measures for premium and reserve risk for all lines of business.




R1050/C0100


Combined standard deviation


This is the combined standard deviation for premium and reserve risk for all segments.




R1100/C0180


Solvency capital requirement — NSLT health premium and reserve risk


This is the total capital charge for the NSLT health premium and reserve risk sub module referred to in Title I Chapter V Sections 4 and 12 of Delegated Regulation (EU) 2015/35.




R1200/C0190


Initial absolute values before shock — Assets — Lapse risk


This is the absolute value of the assets sensitive to the NSLT health lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R1200/C0200


Initial absolute values before shock — Liabilities — Lapse risk


This is the absolute value of liabilities sensitive to the NSLT health lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R1200/C0210


Absolute values after shock — Assets — Lapse risk


This is the absolute value of the assets sensitive to the NSLT health lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R1200/C0220


Absolute values after shock Liabilities — Lapse risk


This is the absolute value of the liabilities sensitive to lapse risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R1200/C0230


Absolute value after shock– Solvency capital requirement — Lapse risk


This is the capital charge for NSLT health lapse risk referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35.




R1300/C0240


Diversification within NSLT health underwriting risk — gross


This is the diversification effect within the NSLT health underwriting risk sub–module referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, as a result of the aggregation of the capital requirements for NSLT health premium and reserve risk and NSLT health lapse risk.
Diversification shall be reported as a negative value if they reduce the capital requirement.




R1400/C0240


Total solvency capital requirement for NSLT health underwriting


This is the total capital charge for the NSLT health underwriting risk sub module referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35.





Health catastrophe risk






R1500/C0250


Net solvency capital requirement for health catastrophe risks — Mass accident risk sub module


The net solvency capital requirement for the mass risk sub–module calculated after loss absorbing capacity of technical provisions




R1500/C0260


Gross solvency capital requirement for health catastrophe risks — Mass accident risk sub module


The gross solvency capital requirement for the mass risk sub–module, calculated before loss absorbing capacity of technical provisions.




R1510/C0250


Net solvency capital requirement for health catastrophe risks — Accident concentration risk


The net solvency capital requirement for the accident concentration risk sub–module, calculated after loss absorbing capacity of technical provisions




R1510/C0260


Gross solvency capital requirement for health catastrophe risks– Accident concentration risk


The gross solvency capital requirement for the accident concentration risk sub–module calculated before loss absorbing capacity of technical provisions.




R1520/C0250


Net solvency capital requirement for health catastrophe risks — Pandemic risk


The net solvency capital requirement for the pandemic risk sub–module, calculated after loss absorbing capacity of technical provisions.




R1520/C0260


Gross solvency capital requirement for health catastrophe risks — Pandemic risk


The gross solvency capital requirement for the pandemic risk sub–module is calculated before loss absorbing capacity of technical provisions.




R1530/C0250


Diversification within health catastrophe risk — Net


This is the diversification effect within the health catastrophe risk sub–module as a result of the aggregation of the capital requirements for the risks of a mass accident, accident concentration and pandemic risk, calculated after loss absorbing capacity of technical provisions




R1530/C0260


Diversification within health catastrophe risk — Gross


This is the diversification effect within the health catastrophe risk sub–module as a result of the aggregation of the capital requirements for the risks of a mass accident, accident concentration and pandemic risk, calculated after loss absorbing capacity of technical provisions.




R1540/C0250


Total net solvency capital requirement for health catastrophe risk


This is the total net capital charge (after loss absorbing capacity of technical provisions) for the health catastrophe risk sub–module




R1540/C0260


Total gross solvency capital requirement for health catastrophe risk


This is the total gross capital charge for the health catastrophe risk sub — module (before loss absorbing capacity of technical provisions)





Total health underwriting risk






R1600/C0270


Diversification within health underwriting risk module — Net


This is the diversification effect within the health underwriting risk sub–module as a result of the aggregation of the capital requirements SLT health underwriting risk sub–module, NSLT health underwriting risk sub–module and health catastrophe risk sub–module, referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, calculated after loss absorbing capacity of technical provision.




R1600/C0280


Diversification within health underwriting risk module — Gross


This is the diversification effect within the health underwriting risk sub–module as a result of the aggregation of the capital requirements SLT health underwriting risk sub–module, NSLT health underwriting risk sub–module and health catastrophe risk sub–module, referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, calculated before loss absorbing capacity of technical provisions.




R1700/C0270


Total net solvency capital requirement for health underwriting risk


This is the total net solvency capital requirement for the health underwriting risk module.




R1700/C0280


Total gross solvency capital requirement for health underwriting risk


This is the total gross solvency capital requirement for the health underwriting risk module.





S.26.05 — Solvency Capital Requirement — Non–Life underwriting risk


General comments:

This section relates to annual submission of information for groups, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.26.05 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
Template SR.26.05 is only applicable in relation to RFF/MAP from undertakings consolidated according to Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35, when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method).
All values shall be reported net of reinsurance and other risk mitigating techniques.
Amounts before and after shock shall be filled in with the amount of assets and liabilities sensitive to that shock. For the liabilities the assessment shall be done at the most granular level available between contract and homogeneous risk group. This means that if a contract/HRG is sensitive to a shock the amount of liabilities associated to that contract/HRG shall be reported as amount sensitive to that shock.
For group reporting the following specific requirements shall be met:






a)


This information is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC;










b)


When combination method is being used, this information is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Directive 2009/138/EC, and;










c)


This information does not apply to groups when method 2 as defined in Article 233 of Directive 2009/138/EC is being used exclusively.











 


ITEM


INSTRUCTIONS




Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112 (7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112 (7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking within the scope of group supervision and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




R0010/C0010


Captives simplifications — non life premium and reserve risk


Identify whether a captive undertaking within the scope of group supervision used simplifications for the calculation of non–life premium and reserve risk. One of the options in the following closed list shall be used:






 


1 — Simplifications used










 


2 — Simplifications not used




If R0010/C0010 = 1, only C0060, C0070 and C0090 shall be filled in for R0100 — R0230.





Non–life premium and Reserve Risk






R0100–R0210/ C0020


Standard deviation for premium risk — USP Standard Deviation


This is the group specific standard deviation for premium risk for each segment as calculated by the group and approved or prescribed by the supervisory authority.
This item is not reported where no group specific parameter is used.




R0100–R0210/ C0030


USP Standard Deviation gross/net


Identify if the USP standard Deviation was applied gross or net. One of the options in the following closed list shall be used:






 


1 — USP gross










 


2 — USP net








R0100–R0210/C0040


Standard deviation for premium risk — USP — Adjustment factor for non — proportional reinsurance


This is the group specific adjustment factor for non — proportional reinsurance of each segment allows groups to take into account the risk — mitigating effect of particular per risk excess of loss reinsurance — as calculated by the group and approved or prescribed by the supervisory authority.
This item is not reported where no group specific parameter is used.




R0100–R0210/ C0050


Standard deviation for reserve risk — USP


This is the group specific standard deviation for reserve risk each segment as calculated by the group and approved or prescribed by the supervisory authority.
This item is not reported where no group specific parameter is used.




R0100–R0210/ C0060


Volume measure for premium and reserve risk — volume measure for premium risk: Vprem


The volume measure for premium risk for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35.




R0100–R0210/ C0070


Volume measure for premium and reserve risk –Volume measure reserve risk: Vres


The volume measure for reserve risk for each segment, equal to the best estimate for the provisions for claims outstanding for the segment, after deduction of the amount recoverable from reinsurance contracts and special purpose vehicles.




R0100–R0210/ C0080


Volume measure for premium and reserve risk — Geographical Diversification —


Geographical diversification used for the volume measure for each segment
If the factor for geographical diversification is not calculated, then this item is set to the default value of 1.




R0100–R0210/ C0090


Volume measure for premium and reserve risk — V


The volume measure for non — life premium and reserve risk for each segment
If R0010/C0010 = 1, this item shall represent the capital requirement for non — life premium and reserve risk of particular segment calculated using simplifications




R0220/C0090


Total Volume measure for premium and reserve risk


The total volume measure for premium and reserve risk, equal to the sum of the volume measures for premium and reserve risk for all segments.




R0230/C0020


Combined standard deviation


This is the combined standard deviation for premium and reserve risk for all segments.
If R0010/C0010=1, this item represents total capital charge for non–life premium and reserve risk sub module calculated using simplified calculation.




R0300/C0100


Total capital requirement for non — life premium and reserve risk


This is the total capital charge for the non–life premium and reserve risk sub module.





Non–life lapse risk






R0400/C0110


Initial absolute values before shock — Assets — Non–life underwriting risk — Lapse risk


This is the absolute value of the assets sensitive to the non–life lapse risk, before the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0400/C0120


Initial absolute values before shock — Liabilities — Non–life underwriting risk — Lapse risk


This is the absolute value of liabilities sensitive to the non–life lapse risk, before the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0400/C0130


Absolute values after shock — Assets — Non–life underwriting risk — Lapse risk


This is the absolute value of the assets sensitive to non–life lapse risk, after the shock.
Recoverables from reinsurance and SPVs shall not be included in this cell.




R0400/C0140


Absolute values after shock — Liabilities — Non–life underwriting risk — Lapse risk


This is the absolute value of the liabilities sensitive to non–life lapse risk, after the shock.
The amount of TP shall be net of reinsurance and SPV recoverables.




R0400/C0150


Solvency capital requirement — Non–life underwriting risk — Lapse risk


This is the capital charge for non–life underwriting lapse risk.





Non–life catastrophe risk






R0500/C0160


Capital requirement for non–life catastrophe risk


This is the total non–life catastrophe risk capital requirement.





Total non–life underwriting risk






R0600/C0160


Diversification within non–life underwriting risk module


This is the diversification effect within the non–life underwriting risk sub–module as a result of the aggregation of the capital requirements premium and reserve risk, catastrophe risk and lapse risk.
Diversification shall be reported as a negative value if they reduce the capital requirement.




R0700/C0160


Total capital requirement for non–life underwriting risk


This is the solvency capital requirement for non–life underwriting risk sub module.





S.26.06 — Solvency Capital Requirements — Operational risk


General comments:

This section relates to annual submission of information for groups, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.26.06 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
Template SR.26.06 is only applicable in relation to RFF/MAP from undertakings consolidated according to Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35, when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method).
For group reporting the following specific requirements shall be met:






a)


This information is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC;










b)


When combination method is being used, this information is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Directive 2009/138/EC, and;










c)


This information does not apply to groups when method 2 as defined in Article 233 of Directive 2009/138/EC is being used exclusively.











 



ITEM




INSTRUCTIONS





Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112 (7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112 (7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking within the scope of group supervision and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




R0100/C0020


Life gross technical provisions (excluding risk margin)


This is technical provisions for life insurance obligations. For these purposes, technical provisions shall not include the risk margin, and shall be without deduction of recoverables from reinsurance contracts and special purpose vehicles.




R0110/C0020


Life gross technical provisions unit–linked (excluding risk margin)


This is technical provisions for life insurance obligations where the investment risk is borne by the policyholders. For these purposes, technical provisions shall not include the risk margin, and shall be without deduction of recoverables from reinsurance contracts and special purpose vehicles.




R0120/C0020


Non–life gross technical provisions (excluding risk margin)


This is technical provisions for non–life insurance obligations. For these purposes, technical provisions shall not include the risk margin, and shall be without deduction of recoverables from reinsurance contracts and special purpose vehicles.




R0130/C0020


Capital requirement for operational risk based on technical provisions


This is the capital requirement for operational risk based on technical provisions




R0200/C0020


Earned life gross premiums (previous 12 months)


Premium earned during the previous 12 months for life insurance obligations, without deducting premium ceded to reinsurance




R0210/C0020


Earned life gross premiums unit–linked (previous 12 months)


Premium earned during the previous 12 months for life insurance obligations where the investment risk is borne by the policyholders without deducting premium ceded to reinsurance




R0220/C0020


Earned non–life gross premiums (previous 12 months)


Premium earned during the previous 12 months for non–life insurance obligations, without deducting premiums ceded to reinsurance




R0230/C0020


Earned life gross premiums (12 months prior to the previous 12 months)


Premium earned during the 12 months prior to the previous 12 months for life insurance obligations, without deducting premium ceded to reinsurance




R0240/C0020


Earned life gross premiums unit–linked (12 months prior to the previous 12 months)


Premium earned during the 12 months prior to the previous 12 months for life insurance obligations where the investment risk is borne by the policy holders without deducting premium ceded to reinsurance.




R0250/C0020


Earned non–life gross premiums (12 months prior to the previous 12 months)


Premium earned during the 12 months prior to the previous 12 months for non–life insurance obligations, without deducting premiums ceded to reinsurance




R0260/C0020


Capital requirement for operational risk based on earned premiums


This is the capital requirement for operational risks based on earned premiums.




R0300/C0020


Capital requirement for operational risk before capping


This is the capital requirement for operational risk before capping adjustment




R0310/C0020


Cap based on Basic Solvency Capital Requirement


This is the result of the cap percentage applied to the Basic SCR.




R0320/C0020


Capital requirement for operational risk after capping


This is the capital requirement for operational risk after capping adjustment.




R0330/C0020


Expenses incurred in respect of unit linked business (previous 12 months)


This is the amount of expenses incurred in the previous 12 months in respect of life insurance where the investment risk is borne by the policyholders.




R0340/C0020


Total capital requirement for operational risk


This is the capital charge for operational risk.





S.26.07 — Solvency Capital Requirement — Simplifications


General comments:

This section relates to annual submission of information for groups, ring fenced–funds, matching adjustment portfolios and remaining part.
Template SR.26.07 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
Template SR.26.07 is only applicable in relation to RFF/MAP from undertakings consolidated according to Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35, when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method).
For group reporting the following specific requirements shall be met:






a)


This information is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC;










b)


When combination method is being used, this information is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Directive 2009/138/EC, and;










c)


This information does not apply to groups when method 2 as defined in Article 233 of Directive 2009/138/EC is being used exclusively.











 



ITEM




INSTRUCTIONS





Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112(7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112(7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking within the scope of group supervision and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’




Z0040


Currency for interest rate risk (captives)


Identify the ISO 4217 alphabetic code of the currency of issue. Each currency shall be reported in a different line.





Market risk (including captives)






R0010/C0010–C0070


Spread risk (bonds and loans) — Market value — by credit quality step


Market value of the assets subject to a capital requirement for spread risk on bonds and loans for each credit quality step where a credit assessment by a nominated ECAI is available.




R0010/C0080


Spread risk (bonds and loans) — Market value — No rating available


Market value of the assets subject to a capital requirement for spread risk on bonds and loans where no credit assessment by a nominated ECAI is available.




R0020/C0010–C0070


Spread risk (bonds and loans) — Modified duration — by credit quality step


Modified duration in years of the assets subject to a capital requirement for spread risk on bonds and loans for each credit quality step where a credit assessment by a nominated ECAI is available.




R0020/C0080


Spread risk (bonds and loans) — Modified duration — No rating available


Modified duration in years of the assets subject to a capital requirement for spread risk on bonds and loans where no credit assessment by a nominated ECAI is available.




R0030/C0090


Spread risk (bonds and loans) — Increase in unit–linked and index–linked technical provisions


Increase in the technical provisions less risk margin for policies where the policyholders bear the investment risk with embedded options and guarantees that would result from an instantaneous decrease in the value of the assets subject to the capital requirement for spread risk on bonds according to the simplified calculation.





Interest rate risk (captives)






R0040/C0100


Interest rate risk (captives) — Capital requirement — Interest rate up — by currency


Capital requirement for the risk of an increase in the term structure of interest rates according to the captive simplified calculation for each currency reported.




R0040/C0110


Interest rate risk (Captives) — Capital requirement — Interest rate down — by currency


Capital requirement for the risk of a decrease in the term structure of interest rates according to the captive simplified calculation for each currency reported.





Life underwriting risk






R0100/C0120


Mortality risk — Capital at risk


Sum of positive capitals at risk as defined in Article 91 of Delegated Regulation (EU) 2015/35 for all obligations subject to mortality risk.




R0100/C0160


Mortality risk — Average rate (t+1)


Average mortality rate during the following 12 (t + 1) months weighted by sum insured for policies with a positive capital at risk.




R0100/C0180


Mortality risk — Modified duration


Modified duration in years of all payments payable on death included in the best estimate for policies with a positive capital at risk.




R0110/C0150


Longevity risk — Best estimate


Best estimate of obligations subject to longevity risk.




R0110/C0160


Longevity risk — Average rate (t+1)


Average mortality rate during the following 12 months (t+1) weighted by sum insured for policies where a decrease in the mortality rate leads to an increase in technical provisions.




R0110/C0190


Longevity risk — Modified duration


Modified duration in years of all payments to beneficiaries included in the best estimate for policies where a decrease in the mortality rate leads to an increase in technical provisions.




R0120/C0120


Disability–morbidity risk — Capital at risk


Sum of positive capitals at risk as defined in Article 93 of Delegated Regulation (EU) 2015/35 for all obligations subject to disability–morbidity risk.




R0120/C0130


Disability–morbidity risk — Capital at risk t+1


Capital at risk as defined in R0120/C0120 after 12 months.




R0120/C0150


Disability–morbidity risk — Best estimate


Best estimate of obligations subject to disability–morbidity risk.




R0120/C0160


Disability–morbidity risk — Average rate (t+1)


Average disability–morbidity rate during the following 12 months (t+1) weighted by sum insured for policies with a positive capital at risk.




R0120/C0170


Disability–morbidity risk — Average rate t+2


Average disability–morbidity rate during the 12 months after the following 12 months (t+2) weighted by sum insured for policies with a positive capital at risk.




R0120/C0180


Disability–morbidity risk — Modified duration


Modified duration in years of all payments on disability–morbidity included in the best estimate for policies with a positive capital at risk.




R0120/C0200


Disability–morbidity risk — Termination rates


Expected termination rates during the following 12 months (t+1) for policies with a positive capital at risk.




R0130/C0140


Lapse risk (up) — Surrender strain


Sum of all positive surrender strains as defined in Article 95 of Delegated Regulation (EU) 2015/35.




R0130/C0160


Lapse risk (up) — Average rate (t+1)


Average lapse rate for policies with positive surrender strains.




R0130/C0190


Lapse risk (up) — Average run off period


Average period in years over which the policies with a positive surrender strain run off.




R0140/C0140


Lapse risk (down) — Surrender strain


Sum of all negative surrender strains as defined in Article 95 of Delegated Regulation (EU) 2015/35.




R0140/C0160


Lapse risk (down) — Average rate (t+1)


Average lapse rate for policies with negative surrender strains.




R0140/C0190


Lapse risk (down) — Average run off period


Average period in years over which the policies with a negative surrender strain run off.




R0150/C0180


Life expense risk — Modified duration


Modified duration in years of the cash flows included in the best estimate of life insurance and reinsurance obligations.




R0150/C0210


Life expense risk — Payments


Expenses paid related to life insurance and reinsurance during the last 12 months.




R0150/C0220


Life expense risk — Average inflation rate


Weighted average inflation rate included in the calculation of the best estimate of those obligations, where the weights are based on the present value of expenses included in the calculation of the best estimate for servicing existing life obligations.




R0160/C0230


Life catastrophe risk — Capital at risk


Sum of positive capitals at risk as defined in Article 96 of Delegated Regulation (EU) 2015/35.





Health underwriting risk






R0200/C0120


Health mortality risk — Capital at risk


Sum of positive capitals at risk as defined in Article 97 of Delegated Regulation (EU) 2015/35 for all obligations subject to health mortality risk.




R0200/C0160


Health mortality risk — Average rate (t+1)


Average mortality rate during the following 12 months (t+1) weighted by sum insured for policies with a positive capital at risk.




R0200/C0180


Health mortality risk — Modified duration


Modified duration in years of all payments payable on death included in the best estimate for policies with a positive capital at risk.




R0210/C0150


Health longevity risk — Best estimate


Best estimate of obligations subject to health longevity risk.




R0210/C0160


Health longevity risk — Average rate (t+1)


Average mortality rate during the following 12 months (t+1) weighted by sum insured for policies where a decrease in the mortality rate leads to an increase in technical provisions.




R0210/C0180


Health longevity risk — Modified duration


Modified duration in years of all payments to beneficiaries included in the best estimate for policies where a decrease in the mortality rate leads to an increase in technical provisions.




R0220/C0180


Health disability–morbidity risk (medical expense) — Modified duration


Modified duration in years of the cash flows included in the best estimate of medical expense insurance and reinsurance obligations.




R0220/C0210


Health disability–morbidity risk (medical expense) — Payments


Expenses paid related to medical expense insurance and reinsurance during the last 12 months.




R0220/C0220


Health disability–morbidity risk (medical expense) — Average inflation rate


Weighted average rate of inflation on medical payments included in the calculation of the best estimate of those obligations, where the weights are based on the present value of medical payments included in the calculation of the best estimate of those obligations.




R0230/C0120


Health disability–morbidity risk (income protection) — Capital at risk


Sum of positive capitals at risk as defined in Article 100 of Delegated Regulation (EU) 2015/35 for all obligations subject to disability–morbidity risk (income protection).




R0230/C0130


Health disability–morbidity risk (income protection) — Capital at risk t+1


Capital at risk as defined in R0230/C0120 after 12 months.




R0230/C0150


Health disability–morbidity risk (income protection) — Best estimate


Best estimate of obligations subject to disability–morbidity risk.




R0230/C0160


Health disability–morbidity risk (income protection) — Average rate (t+1)


Average disability–morbidity rate during the following 12 months (t+1) weighted by sum insured for policies with a positive capital at risk.




R0230/C0170


Health disability–morbidity risk (income protection) — Average rate t+2


Average disability–morbidity rate during the 12 months after the following 12 months (t+2) weighted by sum insured for policies with a positive capital at risk.




R0230/C0180


Health disability–morbidity risk (income protection) — Modified duration


Modified duration in years of all payments on disability–morbidity included in the best estimate for policies with a positive capital at risk.




R0230/C0200


Health disability–morbidity risk (income protection) — Termination rates


Expected termination rates during the following 12 months for policies with a positive capital at risk.




R0240/C0140


Health SLT lapse risk (up) — Surrender strain


Sum of all positive surrender strains as defined in Article 102 of Delegated Regulation (EU) 2015/35.




R0240/C0160


Health SLT lapse risk (up) — Average rate (t+1)


Average lapse rate for policies with positive surrender strains.




R0240/C0190


Health SLT lapse risk (up) — Average run off period


Average period in years over which the policies with a positive surrender strain run off.




R0250/C0140


Health SLT lapse risk (down) — Surrender strain


Sum of all negative surrender strains as defined in Article 102 of Delegated Regulation (EU) 2015/35.




R0250/C0160


Health SLT lapse risk (down) — Average rate (t+1)


Average lapse rate for policies with negative surrender strains.




R0250/C0190


Health SLT lapse risk (down) — Average run off period


Average period in years over which the policies with a negative surrender strain run off.




R0260/C0180


Health expense risk — Modified duration


Modified duration in years of the cash flows included in the best estimate of health insurance and reinsurance obligations.




R0260/C0210


Health expense risk — Payments


Expenses paid related to health insurance and reinsurance during the last 12 months.




R0260/C0220


Health expense risk — Average inflation rate


Weighted average inflation rate included in the calculation of the best estimate of these obligations, weighted by the present value of expenses included in the calculation of the best estimate for servicing existing health obligations.





S.27.01 — Solvency Capital Requirement — Non–life and health catastrophe risk


General comments:

This section relates to annual submission of information for groups, ring fenced–funds, matching adjustment portfolios and remaining part.
Template S.27.01 has to be filled in for each ring–fenced fund (RFF), each matching adjustment portfolio (MAP) and for the remaining part. However, where a RFF/MAP includes a MAP/RFF embedded, the fund should be treated as different funds. This template shall be reported for all sub–funds of a material RFF/MAP as identified in the second table of S.01.03.
Template SR.27.01 is only applicable in relation to RFF/MAP from undertakings consolidated according to Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35, when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method).
This template is designed to allow an understanding of how the catastrophe risk module of the SCR has been calculated and what are the main drivers.
For every type of catastrophe risk the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles must be determined. This calculation is prospective and must be based on the reinsurance program of the next reporting year as described in the reinsurance templates for Facultative covers (S.30.01 and S.30.02 of Annex II) and Outgoing reinsurance program in the next reporting year (S.30.03 and S.30.04 of Annex II).
Undertakings need to estimate their recoveries from risk mitigation in line with the Directive 2009/138/EC, Delegated Regulation (EU) 2015/35 and any relevant technical standard. Undertakings shall complete the catastrophe reporting template only to the granularity required to perform this calculation.
Under the non–life and health underwriting risk modules, catastrophe risk is defined as the risk of loss, or of adverse change in the value of insurance liabilities, resulting from significant uncertainty of pricing and provisioning assumptions related to extreme or exceptional events as set out in Article 105(2)(b) and (4)(c) of the Directive 2009/138/EC.
The reported capital requirements reflects the capital requirements before and after risk mitigation which is the risk mitigating effect of the undertaking's specific reinsurance contracts and special purpose vehicles. The reported capital requirement after risk mitigation is before the loss absorbing capacity of technical provisions. The default value of the risk mitigation shall be reported as a positive value in order to be deducted.
In case the diversification effect reduces the capital requirement the default value of the diversification shall be reported as a negative value.
For group reporting the following specific requirements shall be met:






d)


This information is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC;










e)


When combination method is being used, this information is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Directive 2009/138/EC, and;










f)


This information does not apply to groups when method 2 as defined in Article 233 of Directive 2009/138/EC is being used exclusively.











Z0010


Article 112


Identifies whether the reported figures have been requested under Article 112(7), to provide an estimate of the SCR using standard formula. One of the options in the following closed list shall be used:






 


1 — Article 112(7) reporting










 


2 — Regular reporting








Z0020


Ring–fenced fund, matching adjustment portfolio or remaining part


Identifies whether the reported figures are with regard to a RFF, matching adjustment portfolio or to the remaining part. One of the options in the following closed list shall be used:






 


1 — RFF/MAP










 


2 — Remaining part








Z0030


Fund/Portfolio number


When item Z0020 = 1, identification number for a ring fenced fund or matching adjustment portfolio. This number is attributed by the undertaking within the scope of group supervision and must be consistent over time and with the fund/portfolio number reported in other templates.
When item Z0020 = 2, then report ‘0’





Non–life catastrophe risk — Summary






C0010/R0010


SCR before risk mitigation — Natural catastrophe risk


This is the total catastrophe risk before risk mitigation arising from all natural catastrophe perils and taking into consideration the diversification effect between the perils given in C0010/R0070.




C0010/R0020–R0060


SCR before risk mitigation — Natural catastrophe risk perils


This is the total capital requirement before risk mitigation per natural catastrophe peril, taking into consideration the diversification effect between zones and regions.
Per natural peril this amount is equal to the Catastrophe Risk Charge before risk mitigation.




C0010/R0070


SCR before risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different natural catastrophe perils.




C0020/R0010


Total risk mitigation — Natural catastrophe risk


This is the total risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles arising from all natural catastrophe perils and taking into consideration the diversification effect between the perils given in C0020/R0070.




C0020/R0020–R0060


Total risk mitigation — Natural catastrophe risk perils


This is the total risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles per natural catastrophe peril.




C0020/R0070


Total risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to different natural catastrophe perils.




C0030/R0010


SCR after risk mitigation — Natural catastrophe risk


This is the total catastrophe risk after risk mitigation arising from all natural catastrophe perils and taking into consideration the diversification effect between the perils given in C0030/R0070.




C0030/R0020–R0060


SCR after risk mitigation — Natural catastrophe risk perils


This is the total capital requirement after risk mitigation per natural catastrophe peril, taking into consideration the diversification effect between zones and regions.
Per natural peril this amount is equal to the Catastrophe Risk Charge after risk mitigation.




C0030/R0070


SCR after risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different natural catastrophe perils.




C0010/R0080


SCR before risk mitigation — Catastrophe risk non–proportional property reinsurance


This is the total catastrophe risk before risk mitigation arising from non–proportional property reinsurance.




C0020/R0080


Total risk mitigation — Catastrophe risk non–proportional property reinsurance


This is the total risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles for non–proportional property reinsurance.




C0030/R0080


SCR after risk mitigation — Catastrophe risk non–proportional property reinsurance


This is the total catastrophe risk after risk mitigation arising from non–proportional property reinsurance.




C0010/R0090


SCR before risk mitigation — Man–made catastrophe risk


This is the total catastrophe risk before risk mitigation arising from all man–made perils and taking into consideration the diversification effect between the perils given in C0010/R0160.




C0010/R0100–R0150


SCR before risk mitigation — Man–made catastrophe risk perils


This is the total capital requirement before risk mitigation per man–made peril, taking into consideration the diversification effect between sub–perils.
Per man–made peril this amount is equal to the Catastrophe Risk Charge before risk mitigation.




C0010/R0160


SCR before risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different man–made perils.




C0020/R0090


Total risk mitigation — Man–made catastrophe risk


This is the total risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles arising from all man–made perils and taking into consideration the diversification effect between the perils given in C0020/R0160.




C0020/R0100–R0150


Total risk mitigation — Man–made catastrophe risk perils


This is the total risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles per man–made catastrophe peril.




C0020/R0160


Total risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to different man–made perils.




C0030/R0090


SCR after risk mitigation — Man–made catastrophe risk


This is the total catastrophe risk after risk mitigation arising from all man–made catastrophe perils and taking into consideration the diversification effect between the perils given in C0030/R0160.




C0030/R0100–R0150


SCR after risk mitigation — Man–made catastrophe risk perils


This is the total capital requirement after risk mitigation per man–made catastrophe peril, taking into consideration the diversification effect between sub–perils.
Per man–made peril this amount is equal to the Catastrophe Risk Charge after risk mitigation.




C0030/R0160


SCR after risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different man–made catastrophe perils.




C0010/R0170


SCR before risk mitigation — Other non–life catastrophe risk


This is the total catastrophe risk before risk mitigation arising from all ‘other non–life’ perils and taking into consideration the diversification effect between the perils given in C0010/R0180.




C0010/R0180


SCR before risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different ‘other non–life’ perils.




C0020/R0170


Total risk mitigation — Other non–life catastrophe risk


This is the total risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles arising from all ‘other non–life’ perils and taking into consideration the diversification effect between the perils given in C0020/R0180.




C0020/R0180


Total risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to different ‘other non–life’ perils.




C0030/R0170


SCR after risk mitigation — Other non–life catastrophe risk


This is the total catastrophe risk after risk mitigation arising from all ‘other non–life’ catastrophe perils and taking into consideration the diversification effect between the perils given in C0030/R0180.




C0030/R0180


SCR after risk mitigation — Diversification between perils


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different ‘other non–life’ catastrophe perils.




C0010/R0190


SCR before risk mitigation — Total Non–life catastrophe risk before diversification


This is the total catastrophe risk before risk mitigation arising from all the sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks) before the diversification effect between the sub–modules.




C0010/R0200


SCR before risk mitigation — Diversification between sub–modules


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks).




C0010/R0210


SCR before risk mitigation — Total Non–life catastrophe risk after diversification


This is the total catastrophe risk before risk mitigation arising from all the sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks), taking into consideration the diversification effect between the sub–modules given in C0010/R0200.




C0020/R0190


Total risk mitigation — Total Non–life catastrophe risk before diversification


This is the total risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles arising from all the sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks), before the diversification effect between the sub–modules.




C0020/R0200


Total risk mitigation — Diversification between sub–modules


Diversification effect arising from the aggregation of the risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to different sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks).




C0020/R0210


Total risk mitigation — Total Non–life catastrophe risk after diversification


This is the total risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles arising from all the sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks), taking into consideration the diversification effect between the sub–modules given in C0020/R0200.




C0030/R0190


SCR after risk mitigation — Total Non–life catastrophe risk before diversification


This is the total catastrophe risk after risk mitigation arising from all the sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks), before the diversification effect between the sub–modules.




C0030/R0200


SCR after risk mitigation — Diversification between sub–modules


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks).




C0030/R0210


SCR after risk mitigation — Total Non–life catastrophe risk after diversification


This is the total catastrophe risk after risk mitigation arising from all the sub–modules (Natural catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe risks), taking into consideration the diversification effect between the sub–modules given in item C0030/R0200.





Health catastrophe risk — Summary






C0010/R0300


SCR before risk mitigation — Health catastrophe risk


This is the total catastrophe risk before risk mitigation arising from all Health catastrophe risk sub–modules and taking into consideration the diversification effect between the sub–modules given in C0010/R0340.




C0010/R0310–R0330


SCR before risk mitigation — Health catastrophe risk sub–modules


This is the total capital requirement before risk mitigation per Health catastrophe risk sub–modules, taking into consideration the diversification effect between the countries.
Per Health catastrophe risk sub–module this amount is equal to the Catastrophe Risk Charge before risk mitigation.




C0010/R0340


SCR before risk mitigation — Diversification between sub–modules


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different Health catastrophe risk sub–modules.




C0020/R0300


Total risk mitigation — Health catastrophe risk


This is the total risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles arising from all Health catastrophe risk sub–modules and taking into consideration the diversification effect between the sub–modules given in C0020/R0340.




C0020/R0310–R0330


Total risk mitigation — Health catastrophe risk sub–modules


This is the total risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles per Health catastrophe risk sub–module.




C0020/R0340


Total risk mitigation — Diversification between sub–modules


Diversification effect arising from the aggregation of the risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to different Health catastrophe risk sub–modules.




C0030/R0300


SCR after risk mitigation — Health catastrophe risk


This is the total catastrophe risk after risk mitigation arising from all Health catastrophe risk sub–modules and taking into consideration the diversification effect between the sub–modules given in C0030/R0340.




C0030/R0310–R0330


SCR after risk mitigation — Health catastrophe risk sub–modules


This is the total capital requirement after risk mitigation per Health catastrophe risk sub–module, taking into consideration the diversification effect between countries.
Per Health catastrophe risk sub–module this amount is equal to the Catastrophe Risk Charge after risk mitigation.




C0030/R0340


SCR after risk mitigation — Diversification between sub–modules


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different Health catastrophe risk sub–modules.





Non–life catastrophe risk







Natural catastrophe risk — Windstorm






C0040/R0610–R0780


Estimation of the gross premium to be earned — Other Regions


An estimate of the premiums to be earned by the insurance or reinsurance group, during the following year in relation to the 14 regions other than the EEA regions(include regions as specified in Annex III, except the ones specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35), for the contract in relation to the obligations of lines of business fire and other damage covering windstorm risk, including the proportional reinsurance obligations and marine, aviation and transport insurance covering onshore property damage by windstorm, including the proportional reinsurance obligations.
Premiums shall be gross, without deduction of premiums for reinsurance contracts.




C0040/R0790


Estimation of the gross premium to be earned — Total Windstorm Other Regions before diversifications


Total of the estimate of the premiums to be earned by the insurance or reinsurance group before diversification, during the following year for the other 14 regions other than the EEA regions.




C0050/R0400–R0590


Exposure — EEA Region


The sum of the total insured per each of the 20 EEA regions for lines of business:
Fire and other damage, including the proportional reinsurance obligations, in relation to contracts that cover windstorm risk and where the risk is situated in this particular EEA region; and
Marine, aviation and transport insurance, including the proportional reinsurance obligations, in relation to contracts that cover onshore property damage by Windstorm and where the risk is situated in this particular EEA region.




C0050/R0600


Exposure — Total Windstorm EEA Regions before diversification


Total of the exposure before diversification for the 20 EEA regions.




C0060/R0400–R0590


Specified Gross Loss — EEA Region


Specified gross windstorm loss per each of the 20 EEA regions, taking into consideration the effect of diversification effect between zones.




C0060/R0600


Specified Gross Loss — Total Windstorm EEA Regions before diversification


Total of the specified gross loss before diversification for the 20 EEA regions.




C0070/R0400–R0590


Catastrophe Risk Charge Factor before risk mitigation — EEA Region


The risk charge factor per each of the 20 EEA regions for Windstorm, taking into consideration the effect of diversification effect between zones.




C0070/R0600


Catastrophe Risk Charge Factor before risk mitigation — Total Windstorm EEA Regions before diversification


Ratio between total specified gross loss and total exposure.




C0080/R0400–R0590


Scenario A or B — EEA Region


The larger of the capital requirement for Windstorm risk for each of the 20 EEA regions according to scenario A or scenario B.
When determining the largest amount of scenario A and B, the risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, shall be taken into account.




C0090/R0400–R0590


Catastrophe Risk Charge before risk mitigation — EEA Region


Capital requirement before risk mitigation arising from Windstorm for each of the 20 EEA Regions corresponding to the larger of scenario A or B.




C0090/R0600


Catastrophe Risk Charge before risk mitigation — Total Windstorm EEA Regions before diversification


Total of the capital requirement before risk mitigation arising from Windstorm for the 20 EEA regions.




C0090/R0790


Catastrophe Risk Charge before risk mitigation — Total Windstorm Other Regions before diversifications


The capital requirement before risk mitigation for Windstorm risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, without deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0090/R0800


Catastrophe Risk Charge before risk mitigation — Total Windstorm all Regions before diversification


Total of the capital requirement before risk mitigation arising from Windstorm for all regions.




C0090/R0810


Catastrophe Risk Charge before risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the Windstorm risks relating to the different regions (both EEA Regions and ‘other regions’)




C0090/R0820


Catastrophe Risk Charge before risk mitigation — Total Windstorm after diversification


This is the total capital requirement before risk mitigation for Windstorm risk, taking into consideration the diversification effect reported in item C0090/R0810.




C0100/R0400–R0590


Estimated Risk Mitigation — EEA Region


Per each of the 20 EEA Regions, the estimated risk mitigation effect, corresponding to the selected scenario, of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0100/R0600


Estimated Risk Mitigation — Total Windstorm EEA Regions before diversification


Total of the estimated risk mitigation arising from Windstorm for the 20 EEA regions.




C0100/R0790


Estimated Risk Mitigation — Total Windstorm Other Regions before diversifications


For all the regions other the EEA Regions, the estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0100/R0800


Estimated Risk Mitigation — Total Windstorm all Regions before diversification


Total of the estimated risk mitigation arising from Windstorm for all regions.




C0110/R0400–R0590


Estimated Reinstatement Premiums — EEA Region


For each of the 20 EEA Regions, the estimated reinstatement premiums, corresponding to the selected scenario, as a result of the group's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0110/R0600


Estimated Reinstatement Premiums — Total Windstorm EEA Regions before diversification


Total of the estimated reinstatement premiums for the 20 EEA regions.




C0110/R0790


Estimated Reinstatement Premiums — Total Windstorm Other Regions before diversifications


For all the regions other than the EEA Regions, the estimated reinstatement premiums, as a result of the group's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0110/R0800


Estimated Reinstatement Premiums — Total Windstorm all Regions before diversification


Total of the estimated reinstatement premiums for all regions.




C0120/R0400–R0590


Catastrophe Risk Charge after risk mitigation — EEA Region


Capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from Windstorms in each of the EEA regions, corresponding to the selected scenario.




C0120/R0600


Catastrophe Risk Charge after risk mitigation — Total Windstorm EEA Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles for the 20 EEA regions.




C0120/R0790


Catastrophe Risk Charge after risk mitigation — Total Windstorm Other Regions before diversifications


Capital requirement after risk mitigation for Windstorm risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, including the deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0120/R0800


Catastrophe Risk Charge after risk mitigation — Total Windstorm all Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles for all regions.




C0120/R0810


Catastrophe Risk Charge after risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for Windstorm risks relating to the different regions (both EEA Regions and ‘other regions’).




C0120/R0820


Catastrophe Risk Charge after risk mitigation — Total Windstorm after diversification


This is the total capital requirement after risk mitigation for Windstorm risk, taking into consideration the diversification effect given in item C0120/R0810.





Natural catastrophe risk — Earthquake






C0130/R1040–R1210


Estimation of the gross premium to be earned — Other Regions


An estimate of the premiums to be earned by the insurance or reinsurance group, during the following year in relation to each of the 14 regions other than the EEA Regions(include regions as specified in Annex III, except the ones specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35), for the contract in relation to the obligations of lines of business:
Fire and other damage covering earthquake risk, including the proportional reinsurance obligations; and
Marine, aviation and transport insurance covering onshore property damage by earthquake, including the proportional reinsurance obligations.
Premiums shall be gross, without deduction of premiums for reinsurance contracts.




C0130/R1220


Estimation of the gross premium to be earned — Total Earthquake Other Regions before diversification


Total of the estimate of the premiums to be earned, by the insurance or reinsurance group, during the following year for the other regions.




C0140/R0830–R1020


Exposure — EEA Region


The sum of the total insured per each of the 20 EEA regions for the lines of business:
Fire and other damage, including the proportional reinsurance obligations, in relation to contracts that cover Earthquake risk and where the risk is situated in this particular EEA region; and
For lines of business Marine, aviation and transport insurance, including the proportional reinsurance obligations, in relation to contracts that cover onshore property damage by Earthquake and where the risk is situated in this particular EEA region.




C0140/R1030


Exposure — Total Earthquake EEA Regions before diversification


Total of the exposure for the 20 EEA regions.




C0150/R0830–R1020


Specified Gross Loss — EEA Region


Specified gross Earthquake loss for each of the 20 EEA regions, taking into consideration the effect of diversification effect between zones.




C0150/R1030


Specified Gross Loss — Total Earthquake EEA Regions before diversification


Total of the specified gross Earthquake loss for the 20 EEA regions.




C0160/R0830–R1020


Catastrophe Risk Charge Factor before risk mitigation — EEA Region


The Risk Charge Factor per each of the 20 EEA regions for Earthquake according to the Standard Formula, taking into consideration the effect of diversification effect between zones.




C0160/R1030


Catastrophe Risk Charge Factor before risk mitigation — Total Earthquake EEA Regions before diversification


Ratio between total specified gross loss and total exposure.




C0170/R0830–R1020


Catastrophe Risk Charge before risk mitigation — EEA Region


Capital requirement before risk mitigation arising from Earthquakes in each of the 20 EEA Regions.




C0170/R1030


Catastrophe Risk Charge before risk mitigation — Total Earthquake EEA Regions before diversification


Total of the capital requirement before risk mitigation arising from Earthquakes for the 20 EEA regions.




C0170/R1220


Catastrophe Risk Charge before risk mitigation — Total Earthquake Other Regions before diversification


The capital requirement before risk mitigation for Earthquake risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, without deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0170/R1230


Catastrophe Risk Charge before risk mitigation Total Earthquake — All Regions before diversification


Total of the capital requirement before risk mitigation arising from Earthquakes for all regions.




C0170/R1240


Catastrophe Risk Charge before risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the Earthquake risks relating to the different regions (both EEA Regions and Other regions).




C0170/R1250


Catastrophe Risk Charge before risk mitigation — Total Earthquake after diversification


This is the total capital requirement before risk mitigation for Earthquake risk, taking into consideration the diversification effect given in C0170/R1240.




C0180/R0830–R1020


Estimated Risk Mitigation — EEA Region


Per each of the 20 EEA Regions the estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0180/R1030


Estimated Risk Mitigation — Total Earthquake EEA Regions before diversification


Total of the estimated Risk Mitigation for the 20 EEA regions.




C0180/R1220


Estimated Risk Mitigation — Total Earthquake — Other Regions before diversification


For all the regions other than the EEA Regions, the estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0180/R1230


Estimated Risk Mitigation — Total Earthquake — All Regions before diversification


Total of the estimated Risk Mitigation for all regions.




C0190/R0830–R1020


Estimated Reinstatement Premiums — EEA Region


Per each of the 20 EEA Regions the estimated reinstatement premiums as a result of the group's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0190/R1030


Estimated Reinstatement Premiums — Total Earthquake EEA Regions before diversification


Total of the estimated reinstatement premiums for the 20 EEA regions.




C0190/R1220


Estimated Reinstatement Premiums — Total Earthquake — Other Regions before diversification


For all the regions other than the EEA Regions, the estimated reinstatement premiums, as a result of the group's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0190/R1230


Estimated Reinstatement Premiums — Total Earthquake — All Regions before diversification


Total of the estimated reinstatement premiums for all regions.




C0200/R0830–R1020


Catastrophe Risk Charge after risk mitigation — EEA Region


Capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from Earthquake in each of the 20 EEA regions.




C0200/R1030


Catastrophe Risk Charge after risk mitigation — Total Earthquake EEA Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from Earthquake for the 20 EEA regions.




C0200/R1220


Catastrophe Risk Charge after risk mitigation — Total Earthquake — Other Regions before diversification


Capital requirement after risk mitigation for Earthquake risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, including the deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0200/R1230


Catastrophe Risk Charge after risk mitigation — Total Earthquake — All Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from Earthquake for all regions.




C0200/R1240


Catastrophe Risk Charge after risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for Earthquake risks relating to the different regions (both EEA Regions and Other regions).




C0200/R1250


Catastrophe Risk Charge after risk mitigation — Total Earthquake after diversification


This is the total capital requirement after risk mitigation for Earthquake risk, taking into consideration the diversification effect given in C0200/R1240





Natural catastrophe risk — Flood






C0210/R1410–R1580


Estimation of the gross premiums to be earned — Other Regions


An estimate of the premiums to be earned by the insurance or reinsurance group, during the following year in relation to each of the 14 regions other than the EEA Regions(include regions as specified in Annex III, except the ones specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35), for the contract in relation to the obligations of lines of business:
Fire and other damage covering flood risk, including the proportional reinsurance obligations;
Marine, aviation and transport insurance covering onshore property damage by flood, including the proportional reinsurance obligations;
Other motor insurance, including the proportional reinsurance obligations.
Premiums shall be gross, without deduction of premiums for reinsurance contracts.




C0210/R1590


Estimation of the gross premium to be earned — Total Flood Other Regions before diversification


Total of the estimate of the premiums to be earned, by the insurance or reinsurance group, during the following year for the other regions.




C0220/R1260–R1390


Exposure — EEA Region


The sum of the total insured per each of the 14 EEA regions of lines of business:
Fire and other damage, including the proportional reinsurance obligations, in relation to contracts that cover Flood risk and where the risk is situated in this particular EEA region;
Marine, aviation and transport insurance, including the proportional reinsurance obligations, in relation to contracts that cover onshore property damage by Flood and where the risk is situated in this particular EEA region; and
Other motor insurance, including the proportional reinsurance obligations, multiplied by 1.5, in relation to contracts that cover onshore property damage by Flood and where the risk is situated in this particular EEA region.




C0220/R1400


Exposure — Total Flood EEA Regions before diversification


Total of the exposure for the 14 EEA regions.




C0230/R1260–R1390


Specified Gross Loss — EEA Region


Specified gross Flood loss in each of the 14 EEA regions, taking into consideration the effect of diversification effect between zones.




C0230/R1400


Specified Gross Loss — Total Flood EEA Regions before diversification


Total of the specified gross Flood loss for the 14 EEA regions.




C0240/R1260–R1390


Catastrophe Risk Charge Factor before risk mitigation — EEA Region


The Risk Charge Factor per each of the 14 EEA regions for Flood according to the Standard Formula, taking into consideration the effect of diversification effect between zones.




C0240/R1400


Catastrophe Risk Charge Factor before risk mitigation — Total Flood EEA Regions before diversification


Ratio between total specified gross loss and total exposure.




C0250/R1260–R1390


Scenario A or B — EEA Region


The larger of the capital requirement for Flood risk in each of the 14 EEA regions according to scenario A or scenario B.
When determining the largest amount of scenario A and B, the risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, must be taken into account.




C0260/R1260–R1390


Catastrophe Risk Charge before risk mitigation — EEA Region


Capital requirement before risk mitigation arising from Floods in each of the 14 EEA Regions, corresponding to the larger of scenario A or B.




C0260/1400


Catastrophe Risk Charge before risk mitigation — Total Flood EEA Regions before diversification


Total of the capital requirement before risk mitigation arising from Floods for the 14 EEA regions.




C0260/R1590


Catastrophe Risk Charge before risk mitigation — Total Flood Other Regions before diversification


The capital requirement before risk mitigation for Flood risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, without deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0260/R1600


Catastrophe Risk Charge before risk mitigation — Total Flood All Regions before diversification


Total of the capital requirement before risk mitigation arising from Floods for all regions.




C0260/R1610


Catastrophe Risk Charge before risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the Flood risks relating to the different regions (both EEA Regions and Other regions).




C0260/R1620


Catastrophe Risk Charge before risk mitigation — Total Flood after diversification


This is the total capital requirement before risk mitigation for Flood risk, taking into consideration the diversification effect given in C0260/R1610.




C0270/R1260–R1390


Estimated Risk Mitigation — EEA Region


Per each of the 14 EEA Regions the estimated risk mitigation effect, corresponding to the selected scenario, of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0270/R1400


Estimated Risk Mitigation — Total Flood EEA Regions before diversification


Total of the estimated Risk Mitigation for the 14 EEA regions.




C0270/R1590


Estimated Risk Mitigation — Total Flood Other Regions before diversification


For all the regions other than the EEA Regions, the estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0270/R1600


Estimated Risk Mitigation — Total Flood All Regions before diversification


Total of the estimated Risk Mitigation for all regions.




C0280/R1260–R1390


Estimated Reinstatement Premiums — EEA Region


Per each of the 14 EEA Regions the estimated reinstatement premiums, corresponding to the selected scenario, as a result of the group's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0280/R1400


Estimated Reinstatement Premiums — Total Flood — EEA Regions before diversification


Total of the estimated reinstatement premiums for the 14 EEA regions.




C0280/R1590


Estimated Reinstatement Premiums — Total Flood — Other Regions before diversification


For all the regions other than the EEA Regions, the estimated reinstatement premiums, as a result of the group's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0280/R1600


Estimated Reinstatement Premiums — Total Flood — All Regions before diversification


Total of the estimated reinstatement premiums for all regions.




C0290/R1260–R1390


Catastrophe Risk Charge after risk mitigation — EEA Region


Capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from Flood in each of the 14 EEA regions, corresponding to the selected scenario.




C0290/R1400


Catastrophe Risk Charge after risk mitigation — Total Flood — EEA Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles for the 14 EEA regions.




C0290/R1590


Catastrophe Risk Charge after risk mitigation — Total Flood — Other Regions before diversification


Capital requirement after risk mitigation for Flood risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, including the deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0290/R1600


Catastrophe Risk Charge after risk mitigation — Total Flood — All Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles all regions.




C0290/R1610


Catastrophe Risk Charge after risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for Flood risks relating to the different regions (both EEA Regions and Other regions).




C0290/R1620


Catastrophe Risk Charge after risk mitigation — Total Flood after diversification


This is the total capital requirement after risk mitigation for Flood risk, taking into consideration the diversification effect given in C0290/R1610.





Natural catastrophe risk — Hail






C0300/R1730–R1900


Estimation of the gross premium to be earned — Other Regions


An estimate of the premiums to be earned by the insurance or reinsurance group, during the following year and in relation to each of the 9 regions other than the EEA Regions(include regions as specified in Annex III, except the ones specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35), for the contract in relation to the obligations of lines of business:
Fire and other damage covering hail risk, including the proportional reinsurance obligations;
Marine, aviation and transport insurance covering onshore property damage by hail, including the proportional reinsurance obligations; and
Other motor insurance, including the proportional reinsurance obligations.
Premiums shall be gross, without deduction of premiums for reinsurance contracts.




C0300/R1910


Estimation of the gross premium to be earned — Total Hail Other Regions before diversification


Total of the estimate of the premiums to be earned, by the insurance or reinsurance group, during the following year for the other regions.




C0310/R1630–R1710


Exposure — EEA Region


The sum of the total insured per each of the 9 EEA regions for lines of business:
Fire and other damage, including the proportional reinsurance obligations, in relation to contracts that cover Hail risk and where the risk is situated in this particular EEA region;
Marine, aviation and transport insurance, including the proportional reinsurance obligations, in relation to contracts that cover onshore property damage by Hail and where the risk is situated in this particular EEA region; and
Other motor insurance, including the proportional reinsurance obligations, multiplied by 5, in relation to contracts that cover onshore property damage by Hail and where the risk is situated in this particular EEA region.




C0310/R1720


Exposure — Total Hail EEA Regions before diversification


Total of the exposure for the 9 EEA regions.




C0320/R1630–R1710


Specified Gross Loss — EEA Region


Specified gross Hail loss in each of the 9 EEA regions, taking into consideration the effect of diversification effect between zones.




C0320/R1720


Specified Gross Loss — Total Hail EEA Regions before diversification


Total of the specified gross Hail loss for the 9 EEA regions.




C0330/R1630–R1710


Catastrophe Risk Charge Factor before risk mitigation — EEA Region


The Risk Charge Factor per each of the 9 EEA regions for Hail according to the Standard Formula, taking into consideration the effect of diversification effect between zones.




C0330/R1720


Catastrophe Risk Charge Factor before risk mitigation — Total Hail EEA Regions before diversification


Ratio between total specified gross loss and total exposure.




C0340/R1630–R1710


Scenario A or B — EEA Region


The larger of the capital requirement for Hail risk in each of the 9 EEA regions according to scenario A or scenario B.
When determining the largest amount of scenario A and B, the risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, must be taken into account.




C0350/R1630–R1710


Catastrophe Risk Charge before risk mitigation — EEA Region


Capital requirement before risk mitigation arising from Hails in each of the 9 EEA Regions corresponding to the larger of scenario A or B.




C0350/R1720


Catastrophe Risk Charge before risk mitigation — Total Hail EEA Regions before diversification


Total of the capital requirement before risk mitigation arising from Hails for the 9 EEA regions.




C0350/R1910


Catastrophe Risk Charge before risk mitigation — Total Hail Other Regions before diversification


The capital requirement before risk mitigation for Hail risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, without deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0350/R1920


Catastrophe Risk Charge before risk mitigation — Total Hail All Regions before diversification


Total of the capital requirement before risk mitigation arising from Hails for all regions.




C0350/R1930


Catastrophe Risk Charge before risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the Hail risks relating to the different regions (both EEA Regions and other regions).




C0350/R1940


Catastrophe Risk Charge before risk mitigation — Total Hail after diversification


This is the total capital requirement before risk mitigation for Hail risk, taking into consideration the diversification effect given in C0350/R1930.




C0360/R1630–R1710


Estimated Risk Mitigation — EEA Region


Per each of the 9 EEA Regions the estimated risk mitigation effect, corresponding to the selected scenario, of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0360/R1720


Estimated Risk Mitigation — Total Hail EEA Region before diversification


Total of the estimated risk mitigation for the 9 EEA regions.




C0360/R1910


Estimated Risk Mitigation — Total Hail Other Regions before diversification


For all the regions other than the EEA Regions, the estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0360/R1820


Estimated Risk Mitigation — Total Hail All Regions before diversification


Total of the estimated risk mitigation for all regions.




C0370/R1630–R1710


Estimated Reinstatement Premiums — EEA Region


Per each of the 9 EEA Regions the estimated reinstatement premiums, corresponding to the selected scenario, as a result of the group's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0370/R1720


Estimated Reinstatement Premiums — Total Hail EEA Regions before diversification


Total of the estimated reinstatement premiums for the 9 EEA regions.




C0370/R1910


Estimated Reinstatement Premiums — Total Hail Other Regions before diversification


For all the regions other than the EEA Regions, the estimated reinstatement premiums, as a result of the group's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0370/R1920


Estimated Reinstatement Premiums — Total Hail All Regions before diversification


Total of the estimated reinstatement premiums for all regions.




C0380/R1630–R1710


Catastrophe Risk Charge after risk mitigation — EEA Region


Capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from Hail in each of the 9 EEA Regions, corresponding to the selected scenario.




C0380/R1720


Catastrophe Risk Charge after risk mitigation — Total Hail EEA Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles for the 9 EEA regions.




C0380/R1910


Catastrophe Risk Charge after risk mitigation — Total Hail Other Regions before diversification


Capital requirement after risk mitigation for Hail risk in regions other than the EEA Regions. It is the amount of the instantaneous loss, including the deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0380/R1920


Catastrophe Risk Charge after risk mitigation — Total Hail All Regions before diversification


Total of the capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles for all regions.




C0380/R1930


Catastrophe Risk Charge after risk mitigation — Diversification effect between regions


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for Hail risks relating to the different regions (both EEA Regions and Other regions).




C0380/R1940


Catastrophe Risk Charge after risk mitigation — Total Hail after diversification


This is the total capital requirement after risk mitigation for Hail risk, taking into consideration the diversification effect given in C0380/R1930.





Natural catastrophe risk — Subsidence






C0390/R1950


Estimation of the gross premium to be earned — Total Subsidence before diversification


An estimate of the premiums to be earned, by the insurance or reinsurance group, during the following year, for the contract in relation to the obligations of fire and other damage, including the proportional reinsurance obligations.
Premiums shall be gross, without deduction of premiums for reinsurance contracts, and in relation to the territory of France.




C0400/R1950


Exposure — Total Subsidence before diversification


The sum of the total insured made up of the geographical divisions of the territory of France for fire and other damage, including the proportional reinsurance obligations, which are sufficiently homogeneous in relation to the subsidence risk that the insurance and reinsurance groups are exposed to in relation to the territory. Together the zones shall comprise the whole territory.




C0410/R1950


Specified Gross Loss — Total Subsidence before diversification


Specified gross subsidence loss, taking into consideration the effect of diversification effect between zones.




C0420/R1950


Catastrophe Risk Charge Factor before risk mitigation — Total Subsidence before diversification


The Risk Charge Factor of the territory of France for subsidence, taking into consideration the effect of diversification effect between zones.




C0430/R1950


Catastrophe Risk Charge before risk mitigation — Total Subsidence before diversification


The capital requirement before risk mitigation for Subsidence risk in the territory of France. It is the amount of the instantaneous loss, without deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles, which for subsidence is equal to the Specified Gross Loss (item C0410/R1950).




C0430/R1960


Catastrophe Risk Charge before risk mitigation — Diversification effect between zones — Total Subsidence before diversification


Diversification effect arising from the aggregation of the Subsidence risks relating to the different zones of the territory of France.




C0430/R1970


Catastrophe Risk Charge before risk mitigation — Total Subsidence — Total Subsidence before diversification


This is the total capital requirement before risk mitigation for subsidence risk, taking into consideration the diversification effect given in item C0430/R1960.




C0440/R1950


Estimated Risk Mitigation — Total Subsidence before diversification


The estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C0450/R1950


Estimated Reinstatement Premiums — Total Subsidence before diversification


The estimated reinstatement premiums as a result of the group's specific reinsurance contracts and special purpose vehicles relating to this peril.




C0460/R1950


Catastrophe Risk Charge after risk mitigation — Total Subsidence before diversification


Capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from subsidence.




C0460/R1960


Catastrophe Risk Charge after risk mitigation — Diversification effect between zones


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for Subsidence risks relating to the different zones of the territory of France.




C0460/R1970


Catastrophe Risk Charge after risk mitigation — Total Subsidence after diversification


This is the total capital requirement after risk mitigation for subsidence risk, taking into consideration the diversification effect given in item C0460/R1960.





Natural catastrophe risk — Non–proportional property reinsurance






C0470/R2000


Estimation of the gross premium to be earned


An estimate of the premiums to be earned, by the insurance or reinsurance group, during the following year, for the contract in relation to the obligations of the line of business non–proportional property reinsurance, as defined in Annex I to Delegated Regulation (EU) 2015/35.
Premiums shall be gross, without deduction of premiums for reinsurance contracts.




C0480/R2000


Catastrophe Risk Charge before risk mitigation


The capital requirement before risk mitigation for non–proportional property reinsurance. It is the amount of the instantaneous loss, without deduction of the amounts recoverable from reinsurance contracts and Special Purpose Vehicles.




C0490/R2000


Estimated Risk Mitigation


The estimated risk mitigation effect of the group's specific retrocession contracts and special purpose vehicles relating to risks arising from accepted non–proportional property reinsurance, excluding the estimated reinstatement premiums.




C0500/R2000


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the group's specific retrocession contracts and special purpose vehicles relating to risks arising from accepted non–proportional property reinsurance.




C0510/R2000


Catastrophe Risk Charge after risk mitigation


Capital requirement, after the deduction of the risk mitigating effect of the group's specific retrocession contracts and special purpose vehicles relating to risks arising from accepted non–proportional property reinsurance.





Man–made catastrophe risk — Motor Vehicle Liability






C0520/R2100


Number of vehicles policy limit above 24M EUR


Number of vehicles insured by the insurance or reinsurance group in lines of business Motor vehicle liability insurance, including proportional reinsurance obligations, with a deemed policy limit above 24,000,000 Euro.




C0530/R2100


Number of vehicles policy limit below or equal to 24M EUR


Number of vehicles insured by the insurance or reinsurance group in lines of business lines of business Motor vehicle liability insurance, including proportional reinsurance obligations, with a deemed policy limit below or equal to 24,000,000 Euro.




C0540/R2100


Catastrophe Risk Charge Motor Vehicle Liability before risk mitigation


This is the total capital requirement before risk mitigation for Motor Vehicle Liability risk.




C0550/R2100


Estimated Risk Mitigation


The estimated risk mitigation effect of the group's specific retrocession contracts and special purpose vehicles relating to risks arising from Motor Vehicle Liability, excluding the estimated reinstatement premiums.




C0560/R2100


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from Motor Vehicle Liability.




C0570/R2100


Catastrophe Risk Charge Motor Vehicle Liability after risk mitigation


Capital requirement, after the deduction of the risk mitigating effect of the group's specific retrocession contracts and special purpose vehicles, relating to risks arising from Motor Vehicle Liability.





Man–made catastrophe risk — Marine Tanker Collision






C0580/R2200


Type of cover Catastrophe Risk Charge Share marine hull in tanker t before risk mitigation


This is the capital requirement before risk mitigation, per each marine hull cover, for risks arising from Marine Tanker Collision.
The maximum relates to all oil and gas tankers insured by the insurance or reinsurance group in respect of tanker collision in lines of business:
Marine, aviation and transport, including proportional reinsurance obligations; and
Non–proportional marine, aviation and transport reinsurance.
The amount for this cover is equal to the sum insured accepted by the insurance or reinsurance group for marine insurance and reinsurance in relation to each tanker.




C0590/R2200


Catastrophe Risk Charge Share marine liability in tanker t before risk mitigation


This is the capital requirement before risk mitigation, per marine liability cover, for risks arising from Marine Tanker Collision.
The maximum relates to all oil and gas tankers insured by the insurance or reinsurance group in respect of tanker collision in lines of business:
Marine, aviation and transport, including proportional reinsurance obligations; and
Non–proportional marine, aviation and transport reinsurance.
The amount for this cover is equal to the sum insured accepted by the insurance or reinsurance group for marine insurance and reinsurance in relation to each tanker.




C0600/R2200


Catastrophe Risk Charge Share marine oil pollution liability in tanker t before risk mitigation


This is the capital requirement before risk mitigation, per marine oil polution liability cover, for risks arising from Marine Tanker Collision.
The maximum relates to all oil and gas tankers insured by the insurance or reinsurance group in respect of tanker collision in lines of business:
Marine, aviation and transport, including proportional reinsurance obligations; and
Non–proportional marine, aviation and transport reinsurance.
The amount for this cover is equal to the sum insured accepted by the insurance or reinsurance group for marine insurance and reinsurance in relation to each tanker.




C0610/R2200


Catastrophe Risk Charge Marine Tanker Collision before risk mitigation


This is the total capital requirement before risk mitigation for risks arising from Marine Tanker Collision.




C0620/R2200


Estimated Risk Mitigation


The estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from Marine Tanker Collision, excluding the estimated reinstatement premiums.




C0630/R2200


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from Marine Tanker Collision.




C0640/R2200


Catastrophe Risk Charge Marine Tanker Collision after risk mitigation


The total capital requirement after risk mitigation, after the deduction of the risk mitigating effect of the group's specific retrocession contracts and special purpose vehicles, relating to risks arising from Marine Tanker Collision.




C0650/R2200


Name vessel


Name of the corresponding vessel.





Man–made catastrophe risk — Marine Platform Explosion






C0660–C0700/R2300


Catastrophe Risk Charge Marine Platform Explosion — Type of cover — before risk mitigation


This is the capital requirement before risk mitigation, per type of cover (Property damage, Removal of wreckage, Loss of production income, Capping of the well or making the well secure, Liability insurance and reinsurance obligations), for risks arising from Marine Platform Explosion.
The maximum relates to all oil and gas offshore platforms insured by the insurance or reinsurance group in respect of platform explosion in lines of business:
Marine, aviation and transport, including proportional reinsurance obligations; and
Non–proportional marine, aviation and transport reinsurance.
The amount per type of cover is equal to the sum insured for the specific type of cover accepted by the insurance or reinsurance group in relation to the selected platform.




C0710/R2300


Catastrophe Risk Charge Marine Platform Explosion before risk mitigation


This is the total capital requirement before risk mitigation for risks arising from Marine Platform Explosion.




C0720/R2300


Estimated Risk Mitigation


The estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from Marine Platform Explosion, excluding the estimated reinstatement premiums.




C0730/R2300


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from Marine Platform Explosion.




C0740/R2300


Catastrophe Risk Charge Marine Platform Explosion after risk mitigation


Capital requirement, after the deduction of the risk mitigating effect of the group's specific retrocession contracts and special purpose vehicles, relating to risks arising from Marine Platform Explosion.




C0750/R2300


Name platform


Name of the corresponding platform.





Man–made catastrophe risk — Marine






C0760/R2400


Catastrophe Risk Charge Marine before risk mitigation — Total before diversification


This is the total capital requirement before risk mitigation, before diversification effect between types of events, for marine risks.




C0760/R2410


Catastrophe Risk Charge Marine before risk mitigation — Diversification between type of event


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different type of events for marine risks.




C0760/R2420


Catastrophe Risk Charge Marine before risk mitigation — Total after diversification


This is the total capital requirement before risk mitigation, after diversification effect between the types of events, for marine risks.




C0770/R2400


Estimated Total Risk Mitigation — Total before diversification


This is the total risk mitigation effect, before diversification effect between types of events, of the group's specific reinsurance contracts and special purpose vehicles arising from the marine risks.




C0780/R2400


Catastrophe Risk Charge Marine after risk mitigation — Total before diversification


This is the total capital requirement after risk mitigation, before diversification effect between types of events, for marine risks.




C0780/R2410


Catastrophe Risk Charge Marine after risk mitigation — Diversification between type of event


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different type of events for marine risks.




C0780/R2420


Catastrophe Risk Charge Marine after risk mitigation — Total after diversification


This is the total capital requirement after risk mitigation, after diversification effect between the types of events, for marine risks.





Man–made catastrophe risk — Aviation






C0790–C0800/R2500


Catastrophe Risk Charge Aviation before risk mitigation — Type of cover– before risk mitigation


This is the capital requirement before risk mitigation, per type of cover (Aviation hull and Aviation liability), for risks arising from Aviation.
The maximum relates to all aircrafts insured by the insurance or reinsurance group in lines of business:
Marine, aviation and transport, including proportional reinsurance obligations; and
Non–proportional marine, aviation and transport reinsurance.
The amount per type of cover is equal to the sum insured for the specific type of cover accepted by the insurance or reinsurance group for aviation insurance and reinsurance and in relation to the selected aircraft.




C0810/R2500


Catastrophe Risk Charge Aviation before risk mitigation


This is the total capital requirement before risk mitigation for risks arising from Aviation.




C0820/R2500


Estimated Risk Mitigation


The estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from Aviation, excluding the estimated reinstatement premiums.




C0830/R2500


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from Aviation.




C0840/R2500


Catastrophe Risk Charge Aviation after risk mitigation — Total (row)


The total capital requirement after risk mitigation, after the deduction of the risk mitigating effect of the group's specific retrocession contracts and special purpose vehicles, relating to risks arising from Aviation.





Man–made catastrophe risk — Fire






C0850/R2600


Catastrophe Risk Charge Fire before risk mitigation


This is the total capital requirement before risk mitigation for Fire risks.
Amount is equal to the largest fire risk concentration of an insurance or reinsurance group being the set of buildings with the largest sum insured that meets the following conditions:
The insurance or reinsurance group has insurance or reinsurance obligations in lines of business Fire and other damage to property insurance, including proportional reinsurance obligations, in relation to each building which cover damage due to fire or explosion, including as a result of terrorist attacks.
All buildings are partly or fully located within a radius of 200 meters.




C0860/R2600


Estimated Risk Mitigation


The estimated risk mitigation effect of the group's specific retrocession contracts and special purpose vehicles relating to risks arising from Fire, excluding the estimated reinstatement premiums.




C0870/R2600


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from Fire.




C0880/R2600


Catastrophe Risk Charge after risk mitigation Fire


The total capital requirement after risk mitigation, after the deduction of the risk mitigating effect of the group's specific retrocession contracts and special purpose vehicles, relating to risks arising from Fire.





Man–made catastrophe risk — Liability






C0890/R2700–R2740


Earned premium following 12 months –Type of cover


Premiums earned, per type of cover, by the insurance or reinsurance group, during the following 12 months, in relation to insurance and reinsurance obligations in liability risks, for the following type of covers:
Professional malpractice liability insurance and proportional reinsurance obligations other than professional malpractice liability insurance and reinsurance for self–employed crafts persons or artisans;
Employers liability insurance and proportional reinsurance obligations;
Directors and officers liability insurance and proportional reinsurance obligations;
Liability insurance and reinsurance obligations included in lines of business General liability insurance, including proportional reinsurance obligations, other than obligations included in liability risk groups 1 to 3 and other than personal liability insurance and proportional reinsurance and other than professional malpractice liability insurance and reinsurance for self–employed crafts persons or artisans;
Non–proportional reinsurance.
For this purpose premiums shall be gross, without deduction of premiums for reinsurance contracts.




C0890/R2750


Earned premium following 12 months — Total


Total for all types of covers of premiums earned by the insurance or reinsurance group, during the following 12 months.




C0900/R2700–R2740


Largest liability limit provided –Type of cover


The largest liability limit, per type of cover, provided by the insurance or reinsurance group in liability risks.




C0910/R2700–R2740


Number of claims –Type of cover


The number of claims, per type of cover, which is equal to the lowest integer that exceeds the amount according to the provided formula.




C0920/R2700–R2740


Catastrophe Risk Charge Liability before risk mitigation –Type of cover


This is the capital requirement before risk mitigation, per type of cover, for liability risks.




C0920/R2750


Catastrophe Risk Charge Liability before risk mitigation — Total


Total for all types of cover of the capital requirement before risk mitigation for liability risks.




C0930/R2700–R2740


Estimated Risk Mitigation — Type of cover


The estimated risk mitigation effect, per type of cover, of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from Liability, excluding the estimated reinstatement premiums.




C0930/R2750


Estimated Risk Mitigation — Total


Total for all types of cover of the estimated risk mitigation.




C0940/R2700–R2740


Estimated Reinstatement Premiums — Type of cover


The estimated reinstatement premiums, per type of cover, as a result of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from Liability.




C0940/R2750


Estimated Reinstatement Premiums — Total


Total for all types of cover of the estimated reinstatement premiums.




C0950/R2700–R2740


Catastrophe Risk Charge Liability after risk mitigation — Type of cover


Capital requirement, per type of cover, after the deduction of the risk mitigating effect of the group's specific retrocession contracts and special purpose vehicles, relating to risks arising from Liability.




C0950/R2750


Catastrophe Risk Charge Liability after risk mitigation — Total


Total for all types of cover of the capital requirement, per type of cover, after the deduction of the risk mitigating effect of the group's specific retrocession contracts and special purpose vehicles, relating to risks arising from Liability.




C0960/R2800


Catastrophe Risk Charge Liability before risk mitigation — Total before diversification


This is the total capital requirement before risk mitigation, before diversification effect between types of cover, for liability risks.




C0960/R2810


Catastrophe Risk Charge Liability before risk mitigation — Diversification between type of cover


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different type of covers for liability risks.




C0960/R2820


Catastrophe Risk Charge Liability before risk mitigation — Total after diversification


This is the total capital requirement before risk mitigation, after diversification effect between the types of covers, for liability risks.




C0970/R2800


Estimated Total Risk Mitigation — Total before diversification


This is the estimated total risk mitigation, before diversification effect between types of cover, for liability risks.




C0980/R2800


Catastrophe Risk Charge Liability after risk mitigation — Total before diversification


This is the total capital requirement after risk mitigation, before diversification effect between types of cover, for liability risks.




C0980/R2810


Catastrophe Risk Charge Liability after risk mitigation — Diversification between type of cover


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different type of covers for liability risks.




C0980/R2820


Catastrophe Risk Charge Liability after risk mitigation — Total after diversification


This is the total capital requirement after risk mitigation, after diversification effect between the types of covers, for liability risks.





Man–made catastrophe risk — Credit & Suretyship






C0990/R2900–R2910


Exposure (individual or group) — Largest exposure


Two largest gross credit insurance exposures of the insurance or reinsurance group based on a comparison of the net loss–given–default of the credit insurance exposures, being the loss–given–default after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles.




C0990/R2920


Exposure (individual or group) — Total


Total of the two largest gross credit insurance exposures of the insurance or reinsurance group based on a comparison of the net loss–given–default of the credit insurance exposures, being the loss–given–default after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles.




C1000/R2900–R2910


Proportion of damage caused by scenario — Largest exposure


Percentage representing the loss given default of the gross credit exposure without deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles, for each of the two largest gross credit insurance exposures of the insurance or reinsurance group.




C1000/R2920


Proportion of damage caused by scenario — Total


Average loss given default of the two largest gross credit exposures without deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles.




C1010/R2900–R2910


Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Large Credit Default –Largest exposure


This is the capital requirement before risk mitigation, per largest exposure, arising from the Large Credit Default scenario of Credit & Suretyship risks.




C1010/R2920


Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Large Credit Default — Total


This is the total capital requirement before risk mitigation arising from the Large Credit Default scenario of Credit & Suretyship risks.




C1020/R2900–R2910


Estimated Risk Mitigation — Largest exposure


The estimated risk mitigation effect, per largest exposure, of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from the Large Credit Default scenario of Credit & Suretyship, excluding the estimated reinstatement premiums.




C1020/R2920


Estimated Risk Mitigation — Total


The estimated risk mitigation effect, for the two largest exposures, of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from the Large Credit Default scenario of Credit & Suretyship, excluding the estimated reinstatement premiums.




C1030/R2900–R2910


Estimated Reinstatement Premiums — Largest exposure


The estimated reinstatement premiums, per largest exposure, as a result of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from the Large Credit Default scenario of Credit & Suretyship.




C1030/R2920


Estimated Reinstatement Premiums — Total


The estimated reinstatement premiums, for the two largest exposures, as a result of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from the Large Credit Default scenario of Credit & Suretyship.




C1040/R2900–R2910


Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Large Credit Default — Largest exposure


Net capital requirement, per largest exposure, after the deduction of the risk mitigating effect of the group's specific retrocession contracts and special purpose vehicles, relating to risks arising from the Large Credit Default scenario of Credit & Suretyship.




C1040/R2920


Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Large Credit Default — Total


The total capital requirement after risk mitigation, after the deduction of the risk mitigating effect of the group's specific retrocession contracts and special purpose vehicles, relating to risks arising from the Large Credit Default scenario of Credit & Suretyship.




C1050/R3000


Earned premium following 12 months


Gross premiums earned by the insurance or reinsurance group, during the following 12 months, in lines of business Credit and Suretyship insurance including proportional reinsurance obligations.




C1060/R3000


Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Recession Risk


This is the total capital requirement before risk mitigation for the Recession scenario of Credit & Suretyship risks.




C1070/R3000


Estimated Risk Mitigation


The estimated risk mitigation effect of the group's specific retrocession contracts and special purpose vehicles relating to risks arising from the Recession scenario of Credit & Suretyship, excluding the estimated reinstatement premiums.




C1080/R3000


Estimated Reinstatement Premiums


The estimated reinstatement premiums as a result of the group's specific reinsurance contracts and special purpose vehicles relating to risks arising from the Recession scenario of Credit & Suretyship.




C1090/R3000


Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Recession Risk


The total capital requirement after risk mitigation, after the deduction of the risk mitigating effect of the group's specific retrocession contracts and special purpose vehicles, relating to risks arising from the Recession scenario of Credit & Suretyship.




C1100/R3100


Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Total before diversification


This is the total capital requirement before risk mitigation, before diversification effect between types of events, for Credit & Suretyship risks.




C1100/R3110


Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Diversification between type of event


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different type of events for Credit & Suretyship risks.




C1100/R3120


Catastrophe Risk Charge Credit & Suretyship before risk mitigation — Total after diversification


This is the total capital requirement before risk mitigation, after diversification effect between the types of events, for Credit & Suretyship risks.




C1110/R3100


Estimated Total Risk Mitigation — Total before diversification


This is the total risk mitigation effect, before diversification effect between types of events, of the group's specific reinsurance contracts and special purpose vehicles arising from the Credit & Suretyship risks.




C1120/R3100


Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Total before diversification


This is the total capital requirement after risk mitigation, before diversification effect between types of events, for Credit & Suretyship risks.




C1120/R3110


Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Diversification between type of event


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different type of events for Credit & Suretyship risks.




C1120/R3120


Catastrophe Risk Charge Credit & Suretyship after risk mitigation — Total after diversification


This is the total capital requirement after risk mitigation, after diversification effect between the types of events, for Credit & Suretyship risks.





Man–made catastrophe risk — Other non–life catastrophe risk






C1130/R3200–R3240


Estimation of the gross premium to be earned — Group of obligations


An estimate of the premiums to be earned by the insurance or reinsurance group, during the following year, for the contracts in relation to the following group of obligations:
Insurance and reinsurance obligations included in lines of business Marine, aviation and transport insurance, including proportional reinsurance obligations, other than marine insurance and reinsurance and aviation insurance and reinsurance;
Reinsurance obligations included in line of business Non–proportional marine, aviation and transport reinsurance, other than marine reinsurance and aviation reinsurance, as defined in Annex I to Delegated Regulation (EU) 2015/35;
Insurance and reinsurance obligations included in lines of business Miscellaneous financial loss, including proportional reinsurance obligations other than extended warranty insurance and reinsurance obligations provided that the portfolio of these obligations is highly diversified and these obligation do not cover the costs of product recalls;
Reinsurance obligations included in line of business Non–proportional casualty reinsurance, other than general liability reinsurance, as defined in Annex I to Delegated Regulation (EU) 2015/35;
Non–proportional reinsurance obligations relating to insurance obligations included in lines of business Credit and Suretyship insurance, including proportional reinsurance obligations.
Premiums shall be gross, without deduction of premiums for reinsurance contracts.




C1140/R3200–R3240


Catastrophe Risk Charge Other non–life catastrophe risk before risk mitigation — Group of obligations


This is the capital requirement before risk mitigation, per group of obligations, for Other non–life catastrophe risks.




C1140/R3250


Catastrophe Risk Charge Other non–life catastrophe risk before risk mitigation — Total before diversification


This is the total capital requirement before risk mitigation, before diversification effect between groups of obligations, for Other non–life catastrophe risks.




C1140/R3260


Catastrophe Risk Charge Other non–life catastrophe risk before risk mitigation — Diversification between groups of obligations


Diversification effect arising from the aggregation of the total capital charges before risk mitigation relating to different groups of obligations for Other non–life catastrophe risks.




C1140/R3270


Catastrophe Risk Charge Other non–life catastrophe risk before risk mitigation — Total after diversification


This is the total capital requirement before risk mitigation, after diversification effect between groups of obligations, for Other non–life catastrophe risks.




C1150/R3250


Estimated Total Risk Mitigation — Total before diversification


This is the estimated total risk mitigation, before diversification effect between groups of obligations, for Other non–life catastrophe risks.




C1160/R3250


Catastrophe Risk Charge Other non–life catastrophe risk after risk mitigation — Total before diversification


This is the total capital requirement after risk mitigation, before diversification effect between groups of obligations, for Other non–life catastrophe risks.




C1160/R3260


Catastrophe Risk Charge Other non–life catastrophe risk after risk mitigation — Diversification between groups of obligations


Diversification effect arising from the aggregation of the total capital charges after risk mitigation relating to different groups of obligations for Other non–life catastrophe risks.




C1160/R3270


Catastrophe Risk Charge Other non–life catastrophe risk after risk mitigation — Total after diversification


This is the total capital requirement after risk mitigation, after diversification effect between groups of obligations, for Other non–life catastrophe risks.





Health catastrophe risk







Health catastrophe risk — Mass accident






C1170/R3300–R3600,
C1190/R3300–R3600,
C1210/R3300–R3600,
C1230/R3300–R3600,
C1250/R3300–R3600


Policyholders — per type of event


All insured persons of the insurance or reinsurance group who are inhabitants of each of the countries and are insured against the following types of event:
Death caused by an accident;
Permanent disability caused by an accident;
Disability that lasts 10 years caused by an accident;
Disability that lasts 12 months caused by an accident;
Medical treatment caused by an accident.




C1180/R3300– /R3600,
C1200/R3300–R3600,
C1220/R3300–R3600,
C1240/R3300–R3600,
C1260/R3300–R3600


Value of benefits payable — per type of event


The value of the benefits shall be the sum insured or where the insurance contract provides for recurring benefit payments the best estimate of the benefit payments, using the cash–flow projection, per event type.
Where the benefits of an insurance contract depend on the nature or extent of any injury resulting from event types, the calculation of the value of the benefits shall be based on the maximum benefits obtainable under the contract which are consistent with the event.
For medical expense insurance and reinsurance obligations the value of the benefits shall be based on an estimate of the average amounts paid in case of event types taking into account the specific guarantees the obligations include.




C1270/R3300–R3600


Catastrophe Risk Charge before risk mitigation


Capital requirement before risk mitigation, for each of the countries, arising from the mass accident risk sub–module to health insurance and reinsurance obligations.




C1270/R3610


Catastrophe Risk Charge before risk mitigation — Total Mass accident all countries before diversification


This is the total capital requirement before risk mitigation, before diversification effect between countries, for the mass accident risk sub–module to health insurance and reinsurance obligations.




C1270/R3620


Catastrophe Risk Charge before risk mitigation — Diversification effect between countries


Diversification effect arising from the aggregation of the mass accident risk sub–module to health insurance and reinsurance obligations relating to the different countries.




C1270/R3630


Catastrophe Risk Charge before risk mitigation — Total Mass accident all countries after diversification


This is the total capital requirement before risk mitigation, after diversification effect between countries, for the mass accident risk sub–module to health insurance and reinsurance obligations.




C1280/R3300–R3600


Estimated Risk Mitigation


For each country the estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C1280/R3610


Estimated Risk Mitigation — Total Mass accident all countries before diversification


Total amount of estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles for all countries.




C1290/R3300–R3600


Estimated Reinstatement Premiums


For each country the estimated reinstatement premiums as a result of the group's specific reinsurance contracts and special purpose vehicles relating to this peril.




C1290/R3610


Estimated Reinstatement Premiums — Total


Total amount of estimated reinstatement premiums as a result of the group's specific reinsurance contracts and special purpose vehicles for all countries.




C1300/R3300–R3600


Catastrophe Risk Charge after risk mitigation


Capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from the mass accident risk sub–module to health insurance and reinsurance obligations, for each country.




C1300/R3610


Catastrophe Risk Charge after risk mitigation — Total Mass accident all countries before diversification


This is the total capital requirement after risk mitigation, before diversification effect between countries, for the mass accident risk sub–module to health insurance and reinsurance obligations.




C1300/R3620


Catastrophe Risk Charge after risk mitigation — Diversification effect between countries


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for the mass accident risk sub–module to health insurance and reinsurance obligations relating to the different countries.




C1300/R3630


Catastrophe Risk Charge after risk mitigation — Total Mass accident all countries after diversification


This is the total capital requirement after risk mitigation for the mass accident risk sub–module to health insurance and reinsurance obligations, taking into consideration the diversification effect given in C1300/R3620.





Health catastrophe risk — Concentration accident






C1310/R3700–R4010


Largest known accident risk concentration — Countries


The largest accident risk concentration of an insurance or reinsurance group, for each country, shall be equal to the largest number of persons for which the following conditions are met:
The insurance or reinsurance group has a workers' compensation insurance or reinsurance obligation or a group income protection insurance or reinsurance obligation in relation to each of the persons;
The obligations in relation to each of the persons cover at least one of the events set out in the next item;
The persons are working in the same building which is situated in this particular country.
These persons are insured against the following types of event:
Death caused by an accident;
Permanent disability caused by an accident;
Disability that lasts 10 years caused by an accident;
Disability that lasts 12 months caused by an accident;
Medical treatment caused by an accident.




C1320/R3700–R4010,
C1330/R3700–R4010,
C1340/R3700–R4010,
C1350/R3700–R4010,
C1360/R3700–R4010


Average sum insured per type of event


The value of the benefits shall be the sum insured or where the insurance contract provides for recurring benefit payments the best estimate of the benefit payments in case of event types.
Where the benefits of an insurance contract depend on the nature or extent of any injury resulting from event types, the calculation of the value of the benefits shall be based on the maximum benefits obtainable under the contract which are consistent with the event.
For medical expense insurance and reinsurance obligations the value of the benefits shall be based on an estimate of the average amounts paid in case of event types, taking into account the specific guarantees the obligations include.




C1370/R3700–R4010


Catastrophe Risk Charge before risk mitigation


Capital requirement before risk mitigation, for each country, arising from the health sub–module concentration accident.




C1410


Other countries to be considered in the Concentration accident


Identify the ISO code of other countries to be considered in the Concentration accident.




C1370/R4020


Catastrophe Risk Charge before risk mitigation — Total Concentration accident all countries before diversification


This is the total capital requirement before risk mitigation, before diversification effect between countries, for the health sub–module concentration accident.




C1370/R4030


Catastrophe Risk Charge before risk mitigation — Diversification effect between countries


Diversification effect arising from the aggregation of the health sub–module concentration accident relating to the different countries.




C1370/R4040


Catastrophe Risk Charge before risk mitigation — Total Concentration accident all countries after diversification


This is the total capital requirement before risk mitigation, after diversification effect between countries, for the health sub–module concentration accident.




C1380/R3700–R4010


Estimated Risk Mitigation — Countries


For each of the countries identified the estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums.




C1380/R4020


Estimated Risk Mitigation — Total Concentration accident all countries before diversification


Total of estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles for all countries.




C1390/R3700–R4010


Estimated Reinstatement Premiums — Countries


For each of the countries identified the estimated reinstatement premiums as a result of the group's specific reinsurance contracts and special purpose vehicles relating to this peril.




C1390/R4020


Estimated Reinstatement Premiums — Total Concentration accident all countries before diversification


Total of the estimated reinstatement premiums as a result of the group's specific reinsurance contracts and special purpose vehicles for all countries.




C1400/R3700–R4010


Catastrophe Risk Charge after risk mitigation — Countries


Capital requirement, after the deduction of the risk mitigating effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, arising from the health sub–module concentration accident for each of the countries identified.




C1400/R4020


Catastrophe Risk Charge after risk mitigation — Total Concentration accident all countries before diversification


The total capital requirement after risk mitigation, before diversification effect between countries, for the health sub–module concentration accident.




C1400/R4030


Catastrophe Risk Charge after risk mitigation — Diversification effect between countries


Diversification effect arising from the aggregation of the capital requirement after risk mitigations for the health sub–module concentration accident risks relating to the different countries.




C1400/R4040


Catastrophe Risk Charge after risk mitigation — Total Concentration accident all countries after diversification


This is the total capital requirement after risk mitigation for the health sub–module concentration accident risk, taking into consideration the diversification effect given in C1400/R4020.





Health catastrophe risk — Pandemic






C1440/R4100–R4410


Medical expense — Number of insured persons — Countries


The number of insured persons of insurance and reinsurance groups, for each of the countries identified, which meet the following conditions:
The insured persons are inhabitants of this particular country;
The insured persons are covered by medical expense insurance or reinsurance obligations, other than workers' compensation insurance or reinsurance obligations that cover medical expense resulting from an infectious disease.
These insured persons may claim benefits for the following healthcare utilisation:
Hospitalisation;
Consultation with a medical practitioner;
No formal medical care sought.




C1450/R4100–R4410,
C1470/R4100–R4410,
C1490/R4100–R4410


Medical expense — Unit claim cost per type of healthcare — Countries


Best estimate of the amounts payable, using the cash–flow projection, by insurance and reinsurance groups for an insured person in relation to medical expense insurance or reinsurance obligations, other than workers' compensation insurance or reinsurance obligations per healthcare utilisation type, in the event of a pandemic, for each of the countries identified.




C1460/R4100–R4410,
C1480/R4100–R4410,
C1500/R4100–R4410


Medical expense — Ratio of insured persons per type of healthcare — Countries


The ratio of insured persons with clinical symptoms utilising healthcare type, for each of the countries identified.




C1510/R4100–R4410


Catastrophe Risk Charge before risk mitigation — Countries


Capital requirement before risk mitigation, for each of the countries identified, arising from the health sub–module pandemic.




C1550


Other countries to be considered in the Pandemic


Identify the ISO code of other countries to be considered in the Concentration accident.




C1420/R4420


Income protection — Number of insured persons — Total Pandemic all countries


Total number of insured persons for all countries identified covered by the income protection insurance or reinsurance obligations other than workers' compensation insurance or reinsurance obligations.




C1430/R4420


Income protection — Total pandemic exposure — Total Pandemic all countries


The total of all income protection pandemic exposure for all countries identified of insurance and reinsurance groups.
The value of the benefits payable for the insured person shall be the sum insured or where the insurance contract provides for recurring benefit payments the best estimate of the benefit payments assuming that the insured person is permanently disabled and will not recover.




C1510/R4420


Catastrophe Risk Charge before risk mitigation — Total Pandemic all countries


This is the total capital requirement before risk mitigation for the health sub–module pandemic for all countries identified.




C1520/R4420


Estimated Risk Mitigation — Total Pandemic all countries


The total estimated risk mitigation effect of the group's specific reinsurance contracts and special purpose vehicles relating to this peril, excluding the estimated reinstatement premiums for all countries identified.




C1530/R4420


Estimated Reinstatement Premiums — Total Pandemic all countries


The total estimated reinstatement premiums as a result of the group's specific reinsurance contracts and special purpose vehicles relating to this peril for all countries identified.




C1540/R4420


Catastrophe Risk Charge after risk mitigation — Total Pandemic all countries


The total capital requirement after risk mitigation for the health sub–module pandemic for all countries identified.





S.31.01 — Share of reinsurers (including Finite Reinsurance and SPV's)


General comments:

This section relates to annual submission of information for groups.
This template shall be filled by the insurance and reinsurance groups where a recoverable is recognised by related insurance undertakings in relation to the EEA or Non–EEA–reinsurer which is not in the scope of the group (even if all contracts with that reinsurer have terminated) and whose reinsurer is reducing the gross technical provisions as per end of the reporting year.
The template collects information on reinsurers and not on separate treaties. All ceded technical provisions, including those ceded under Finite reinsurance (as defined in S.30.03 Column C0060 of Annex II), shall be completed. This also means that if an SPV or a syndicate of Lloyd's acts as a reinsurer the SPV or the syndicate must be listed.







 



ITEM




INSTRUCTIONS





C0010


Legal name of reinsured undertaking


Name of reinsured entity, identifying the cedent (re)insurance undertaking. This item is only applicable to groups.




C0020


Identification code of the undertaking


Identification code of the undertaking, using the following priority:






—


Legal Entity Identifier (LEI)










—


Specific code




When the undertaking uses the option ‘Specific code’ the following shall be considered:






—


For EEA (re) insurance undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's supervisory authority










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code provided will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, it should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Type of code of the ID of the undertaking


Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0040


Code reinsurer


Identification code of the reinsurer by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking








C0050


Type of code Reinsurer


Identification of the code used in item ‘Code reinsurer’. The following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0060


Reinsurance recoverables — Premium provision Non–life including Non–SLT Health


The amount of share of the reinsurer in the recoverables from reinsurance (including Finite Re and SPV) before the adjustment for expected losses due to the counterparty default, in the best estimate of the premium provisions calculated as the expected present value of future incoming and outgoing cash flows.




C0070


Reinsurance recoverables — Claims provisions Non–life including Non–SLT Health


The amount of share of the reinsurer in the recoverables from reinsurance (including Finite Re and SPV) before the adjustment for expected losses due to the counterparty default, in the best estimate of the claims provisions.




C0080


Reinsurance recoverables — Technical provisions Life including SLT Health


The amount of share of the reinsurer in the recoverables from reinsurance (including Finite Re and SPV) before the adjustment for expected losses due to the counterparty default, in the best estimate of the technical provisions.




C0090


Adjustment for expected losses due to counterparty default


Per reinsurer the adjustment for expected losses due to counterparty default. The adjustment shall be calculated separately and must be in line with Delegated Regulation (EU) 2015/35.
This value shall be reported as negative value.




C0100


Reinsurance recoverables: Total reinsurance recoverables


The result of ceded technical provisions (i.e. claims + premiums provisions), including the adjustment for expected losses due to counterparty default.




C0110


Net receivables


The amounts past due resulting from: claims paid by the insurer but not yet reimbursed by the reinsurer plus commissions to be paid by the reinsurer and other receivables minus debts to the reinsurer. Cash deposits are excluded and are to be considered as guarantees received.




C0120


Assets pledged by reinsurer


Amount of assets pledged by the reinsurer to mitigate the counterparty default risk of the reinsurer.




C0130


Financial guarantees


Amount of guarantees received by the undertaking from the reinsurer to guarantee the payment of the liabilities due by the undertaking (includes letter of credit, undrawn committed borrowing facilities).




C0140


Cash deposits


Amount of cash deposits received by the reinsurer.




C0150


Total guarantees received


Total amount of types of guarantees.





Information on reinsurers






C0160


Code reinsurer


Identification code of the reinsurer by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code attributed by the undertaking








C0170


Type of code
Reinsurer


Identification of the code used in item ‘Code reinsurer’. The following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0180


Legal name reinsurer


Legal name of the reinsurer to whom the underwriting risk has been transferred. The official name of the risk–carrier reinsurer is stated in the reinsurance contract. It is not permitted to fill in the name of a reinsurance broker. Nor is it permitted to state a general or incomplete name as international reinsurers have several operating companies that may be based in different countries.
In case of pooling arrangements, the name of the Pool (or Pool manager) can be filled only if the Pool is a legal entity.




C0190


Type of reinsurer


Type of reinsurer to whom the underwriting risk has been transferred.
The following closed list shall be used:






 


1 — Direct Life insurer










 


2 — Direct Non–life insurer










 


3 — Direct Composite insurer










 


4 — Captive insurance undertaking










 


5 — Internal reinsurer (reinsurance undertaking which primary focus is to take risk from other insurance undertakings within the scope of group supervision)










 


6 — External reinsurer (reinsurance undertaking that takes risks from undertakings other than from insurance undertakings within the scope of group supervision)










 


7 — Captive reinsurance undertaking










 


8 — Special purpose vehicle










 


9 — Pool entity (where more than one insurance or reinsurance undertakings are involved)










 


10 — State pool








C0200


Country of residency


Identify the ISO 3166–1 alpha–2 code for the country where the reinsurer is legally authorised/licensed.




C0210


External rating assessment by nominated ECAI


The actual/current rating that is considered by the group.




C0220


Nominated ECAI


The agency that rates the reinsurer that is considered by the undertaking.




C0230


Credit quality step


Identify the credit quality step attributed to the reinsurer. The credit quality step shall reflect any readjustments to the credit quality made internally by the group that use the standard formula.




C0240


Internal rating


Internal rating of the reinsurer for groups using internal model to the extent that the internal ratings are used in their internal modelling. If an internal model undertaking is using solely external ratings this item shall not be reported.





S.31.02 — Special Purpose Vehicles


General comments:

This section relates to annual submission of information for groups.
This template is relevant for each group transferring risk(s) to a Special Purpose Vehicle (SPV), to ensure sufficient disclosure has been made where SPVs are used as alternative risk transfer methods to traditional reinsurance treaties.
The template applies to the use of:






e)


SPVs defined under Article 13 (26) and authorised under Article 211 (1) of Directive 2009/138/EC;










f)


SPVs meeting conditions of Article 211 (3) of Directive 2009/138/EC;










g)


SPVs regulated by third country supervisors where these meet equivalent measures to the conditions set out in Article 211 (2) of Directive 2009/138/EC;










h)


Other SPVs, not meeting the definitions above, where risks are transferred under arrangements with the economic substance of a reinsurance contract.




The template covers risk mitigation techniques (recognised or not) carried out by the (re)insurance undertaking within the scope of group supervision whereby a SPV assumes risks from the undertaking within the scope of group supervision through a reinsurance contract; or assume insurance risks from the undertaking within the scope of group supervision transferred through a similar arrangement that is ‘reinsurance like’.
This template shall include data of special purpose vehicles to which the participating insurance or reinsurance undertaking or one of its insurance or reinsurance subsidiaries has transferred risk.







 



ITEM




INSTRUCTIONS





C0010


Name of reinsured undertaking


Identify the legal name of the reinsured undertaking, identifying the cedent (re)insurance undertaking within the scope of group supervision.




C0020


Identification code of the undertaking


Identification code by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Internal code of SPV


Internal code attributed to the SPV by the undertaking by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits.




This code shall be unique to each SPV and remain constant over subsequent reports.




C0040


ID Code of SPV notes or other financing mechanism issued


For the notes or other financing mechanism issued by the SPV and hold by the insurance and reinsurance undertaking within the scope of group supervision identify the ID code by this order of priority if existent:






—


ISO 6166 ISIN when available;










—


Other ‘recognised’ codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC);










—


Code attributed by the undertaking within the scope of group supervision, when the options above are not available, and must be consistent over time.








C0050


ID Code Type of SPV notes or other financing mechanism issued


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking within the scope of group supervision








C0060


Lines of Business SPV securitisation relates


Identification of the line of business as defined in Annex I to Delegated Regulation (EU) 2015/35 reported. The following closed list shall be used:






 


1 — Medical expense insurance










 


2 — Income protection insurance










 


3 — Workers' compensation insurance










 


4 — Motor vehicle liability insurance










 


5 — Other motor insurance










 


6 — Marine, aviation and transport insurance










 


7 — Fire and other damage to property insurance










 


8 — General liability insurance










 


9 — Credit and suretyship insurance










 


10 — Legal expenses insurance










 


11 — Assistance










 


12 — Miscellaneous financial loss










 


13 — Proportional medical expense reinsurance










 


14 — Proportional income protection reinsurance










 


15 — Proportional workers' compensation reinsurance










 


16 — Proportional motor vehicle liability reinsurance










 


17 — Proportional other motor reinsurance










 


18 — Proportional marine, aviation and transport reinsurance










 


19 — Proportional fire and other damage to property reinsurance










 


20 — Proportional general liability reinsurance










 


21 — Proportional credit and suretyship reinsurance










 


22 — Proportional legal expenses reinsurance










 


23 — Proportional assistance reinsurance










 


24 — Proportional miscellaneous financial loss reinsurance










 


25 — Non–proportional health reinsurance










 


26 — Non–proportional casualty reinsurance










 


27 — Non–proportional marine, aviation and transport reinsurance










 


28 — Non–proportional property reinsurance










 


29 — Health insurance










 


30 — Insurance with profit participation










 


31 — Index–linked and unit–linked insurance










 


32 — Other life insurance










 


33 — Annuities stemming from non–life insurance contracts and relating to health insurance obligations










 


34 — Annuities stemming from non–life insurance contracts and relating to insurance obligations other than health insurance obligations










 


35 — Health reinsurance










 


36 — Life reinsurance










 


37 — Multiline (as defined hereunder)




Where the reinsurance treaty or a similar arrangement provides cover for more than one line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and the terms of cover differ between lines of business then the treaty needs to be specified over multiple rows. The first row entry for the treaty needs to be entered as ‘Multiline’ that provides details of the overall terms of the treaty, with the subsequent rows providing details of the individual terms of the reinsurance treaty to each relevant line of business. Where the term of the cover do not differ by line of business only the dominant line of business is required.




C0070


Type of Trigger(s) in the SPV


Identify the trigger mechanisms used by the SPV as trigger events that would oblige the SPV to make payment to the ceding (re)insurance undertaking within the scope of group supervision. The following closed list shall be used:






 


1 — Indemnity










 


2 — Model Loss










 


3 — Index or Parametric










 


4 — Hybrids (including components from the above–mentioned techniques)










 


5 — Other








C0080


Contractual Trigger Event


Description of the specific trigger that would oblige the SPV to make payment to the ceding (re)insurance undertaking within the scope of group supervision. This information should be complementary to the information on ‘Type of Trigger(s) in the SPV’ and should be descriptive enough to allow supervisors to identify the concrete trigger, e.g. specific weather/storm indices for cat risks or general mortality tables for longevity risks.




C0090


Same trigger as in underlying cedant's portfolio


Identify if the trigger defined in the underlying (re)insurance policy with the pay–out trigger defined in the treaty is the same as the one defined in the SPV. The following closed list shall be used:






 


1 — Same trigger










 


2 — Different trigger








C0100


Basis risk arising from risk–transfer structure


Identify the causes of basis risk (i.e. that the exposure covered by the risk–mitigation technique does not correspond to the risk exposure of the insurance or reinsurance undertaking within the scope of group supervision). The following close list shall be used:






 


1 — No basis risk










 


2 — Insufficient subordination for note holders,










 


3 — Investors' additional recourse against cedant,










 


4 — Additional risks were securitised subsequent to authorisation,










 


5 — Cedants hold exposure to notes issued,










 


9 — Other








C0110


Basis risk arising from contractual terms


Identify the basis risk arising from contractual terms.






 


1 — No basis risk










 


2 — Substantial part of risks insured not transferred










 


3 — Insufficient trigger to match risk exposure of cedant








C0120


SPV assets ring–fenced to settle cedant–specific obligations


The amount of SPV assets ring–fenced for the reporting cedant, which are available to settle the contractual liabilities reinsured by the SPV for that specific cedant only (collateral assets specifically recognised on balance sheet of the SPV in relation to the obligation assumed).




C0130


Other non cedant–specific SPV Assets for which recourse may exist


The amount of SPV assets (recognised on balance sheet of the SPV), not directly related to the reporting cedant but for which recourse exists. This would include any ‘free assets’ of the SPV, which may be available to settle the reporting cedant's liabilities.




C0140


Other recourse arising from securitisation


The amount of contingent assets of the SPV (held off balance sheet), not directly related to the reporting cedant but for which recourse exists. This includes recourse against other counterparties of the SPV, including guarantees, reinsurance contracts and derivative commitments to SPV made by the SPV sponsor, note holders, or other third parties.




C0150


Total maximum possible obligations from SPV under reinsurance policy


Amount of total maximum possible obligations from reinsurance contract (cedant–specific).




C0160


SPV fully funded in relation to cedant obligations throughout the reporting period


Identify if the protection offered by the risk–mitigation technique may only be partially recognised where counterparty to a reinsurance contract ceases to be able to provide effective and continuing risk–transfer. The following closed list shall be used:






 


1 — SPV fully funded in relation to cedant obligations










 


2 — SPV not fully funded in relation to cedant obligations








C0170


Current recoverables from SPV


Amount of SPV Recoverables recognised on the Solvency II balance sheet of the undertaking within the scope of group supervision (prior to adjustments made for expected losses due to counterparty default). This should be calculated in accordance with the requirements of Article 41of Delegated Regulation (EU) 2015/35.




C0180


Identification of material investments held by cedant in SPV


Identify whether material investments held by the cedant in the SPV exist, according to Article 210 of Delegated Regulation (EU) 2015/35.






 


1 — Not applicable










 


2 — Investments of SPV controlled by cedant and/or sponsor (where it differs from cedant);










 


3 — Investments of SPV held by cedant (equity, notes or other subordinated debt of the SPV);










 


4 — Cedant sells reinsurance or other risk mitigation protection to the SPV;










 


5 — Cedant has provided guarantee or other credit enhancement to SPV or note holders;










 


6 — Sufficient basis risk retained by cedant;










 


9 — Other.




If this is reported then cells C0030 and C0040 needs to identify the instrument.




C0190


Securitisation assets related to cedant held in trust with other third party than cedant / sponsor


Identify if there are securitisation assets related to cedant held in trust with other third party than cedant / sponsor, considering the provisions of Articles 214(2) and 326 of Delegated Regulation (EU) 2015/35. One of the options in the following closed list shall be used:






 


1 — Held in trust with other third party than cedant / sponsor










 


2 — Not held in trust with other third party than cedant / sponsor









Information on SPV






C0200


Internal code of SPV


Internal code attributed to the SPV by the undertaking within the scope of group supervision by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits




This code shall be unique to each SPV and remain constant over subsequent reports.




C0210


Type of code SPV


Identification of the code used in item ‘internal code of SPV’. One of the options in the following closed list shall be used:






 


1 — LEI










 


2 — Specific code








C0220


Legal nature of SPV


Identify the legal nature of the SPV securitisation, according to Article 13(26) of Directive 2009/138/EC.
Closed list






 


1 — Trusts










 


2 — Partnerships










 


3 — Limited liability companies










 


4 — Other legal entity form not referred above










 


5 — Not incorporated








C0230


Name of SPV


Identify the name of the SPV




C0240


Incorporation no. of SPV


Registration number received at incorporation of the SPV. For un–incorporated SPVs, the groups shall report the regulatory number or equivalent number obtained from the supervisory authority at the time of authorisation.
If the SPV is not incorporated this cell doesn't apply.




C0250


SPV country of authorisation


Identify the ISO 3166–1 alpha–2 code for the country where the SPV is established and has received authorisation, where applicable.




C0260


SPV authorisation conditions


Identify authorisation conditions of the SPV according to Article 211 of Directive 2009/138/EC or equivalent legal instrument. One of the options in the following closed list shall be used:






 


1 — SPV authorised under Article 211(1) of the Directive 2009/138/EC










 


2 — SPV authorised under Article 211(3) of the Directive 2009/138/EC (grandfathered)










 


3 — SPV regulated by a third country supervisory authority where requirements equivalent to those set out in Article 211(2) of Directive 2009/138/EC are met by the special purpose vehicle










 


4 — SPV not covered above








C0270


External rating assessment by nominated ECAI


Rating of the SPV (if any) that is considered by the group and given by an external rating agency.




C0280


Nominated ECAI


Rating agency giving the external rating of the SPV, as reported in item C0260.




C0290


Credit quality step


Identify the credit quality step attributed to the SPV. The credit quality step shall reflect any readjustments to the credit quality made internally by the group.




C0300


Internal rating


Internal rating of the SPV for groups using internal model to the extent that the internal ratings are used in their internal modelling. If an internal model group is using solely external ratings this item shall not be reported.





S.32.01 — Undertakings in the scope of the group


General comments:

This section relates to opening and annual submission of information for groups.
This template is relevant under method 1 as defined in Article 230 of Directive 2009/138/EC, method 2 as defined in Article 233 of the Directive 2009/138/EC and a combination of methods. It is a list of all undertakings in the scope of the group in the meaning of Article 212(1)(c) of Directive 2009/138/EC, including the participating insurance and reinsurance undertakings, insurance holding companies, mixed financial holding companies or mixed activity insurance holding company.






—


Cells C0010 to C0080 are related to the identification of the undertaking;










—


Cells C0090 to C0170 are related to ranking criteria (in the group reporting currency);










—


Cells C0180 to C0230 are related to criteria of influence;










—


Cells C0240 and C0250 are related to the inclusion in the scope of group supervision;










—


Cell C0260 is related to group solvency calculation.











 



ITEM




INSTRUCTIONS





C0010


Country


Identify the ISO 3166–1 alpha–2 code of the country in which the registered head office of each undertaking within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, is located




C0020


Identification code of the undertaking


Identification code by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Type of code of the ID of the undertaking


Identification of the code used in item ‘Identification code of the undertaking’:






 


1 — LEI










 


2 — Specific code








C0040


Legal name of the undertaking


Legal name of the undertaking




C0050


Type of undertaking


Identify the type of undertaking giving information on the type of activity of the undertaking. This is applicable to both EEA and third–country undertakings. The following closed list of options shall be used:






 


1 — Life insurance undertaking










 


2 — Non life insurance undertaking










 


3 — Reinsurance undertaking










 


4 — Composite undertaking










 


5 — Insurance holding company as defined in Article 212(1) (f) of Directive 2009/138/EC










 


6 — Mixed–activity insurance holding company as defined in Article 212(1) (g) of Directive 2009/138/EC










 


7 –Mixed financial holding company as defined in Article 212 (1)(h) of Directive 2009/138/EC










 


8 — Credit institution, investment firm and financial institution










 


9 — Institution for occupational retirement provision










 


10 — Ancillary services undertaking as defined in Article 1 (53) of Delegated Regulation (EU) 2015/35










 


11 — Non–regulated undertaking carrying out financial activities as defined in Article 1 (52) of Delegated Regulation (EU) 2015/35










 


12 — Special purpose vehicle authorised in accordance with Article 211 of Directive 2009/138/EC










 


13 — Special purpose vehicle other than special purpose vehicle authorised in accordance with article 211 of Directive 2009/138/EC










 


14 — UCITS management companies as defined in Article 1 (54) of Delegated Regulation (EU) 2015/35










 


15 — Alternative investment funds managers as defined in Article 1 (55) of Delegated Regulation (EU) 2015/35










 


99 — Other








C0060


Legal form


Identify the form of the undertaking.
For categories 1 to 4 in cell ‘Type of undertaking’, the legal form shall be consistent with Annex III of Directive 2009/138/EC.




C0070


Category (mutual/non mutual)


Indicate high level information on the legal form, i.e. whether the undertaking is a mutual or not.
The following closed list shall be used:






 


1 — Mutual










 


2 — Non–mutual








C0080


Supervisory Authority


Name of the Supervisory Authority responsible for the supervision of the individual undertaking which category falls under categories 1 to 4, 8, 9 and 12 in the cell ‘Type of undertaking’, where applicable.
Please use the full name of the authority.





Ranking criteria (in the group reporting currency)






C0090


Total Balance Sheet (for (re)insurance undertakings)


For EEA (re)insurance undertakings, total amount of Solvency II balance sheet as reported in item C0010/R0500 in S.02.01. For non EEA (re)insurance undertakings, total amount of balance–sheet according to the relevant sectoral rules.
The currency used shall be the group reporting currency.




C0100


Total Balance Sheet (for other regulated undertakings)


For other regulated undertakings, total amount of balance sheet according to the relevant sectoral rules. The currency used shall be the group reporting currency.




C0110


Total Balance Sheet (non–regulated undertakings)


For non–regulated undertakings, total amount of balance sheet used for IFRS or local GAAP. The currency used shall be the group reporting currency.




C0120


Written premiums net of reinsurance ceded under IFRS or local GAAP for (re)insurance undertakings


For insurance and reinsurance undertakings written premiums net of reinsurance ceded under IFRS or local GAAP. The currency used shall be the group currency.




C0130


Turn over defined as the gross revenue under IFRS or local GAAP for other types of undertakings or insurance holding companies


For other types of undertakings turn over defined as the gross revenue under IFRS or local GAAP.
For insurance holding companies or mixed financial holding companies where appropriate turnover defined as the gross revenue under IFRS or local GAAP will be used as a ranking criteria.
The currency used shall be the group reporting currency.




C0140


Underwriting performance


(Re)insurance undertakings shall report their underwriting performance in accordance with their financial statements. An absolute amount shall be reported. The currency used shall be the group reporting currency.




C0150


Investment performance


(Re)insurance undertakings shall report their investment performance in accordance with their financial statements. An absolute amount shall be reported. The currency used shall be the group reporting currency.
This value shall not include any value already reported in C0140.




C0160


Total performance


All the related undertakings within the scope of group supervision, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, shall report their total performance in accordance with their financial statements. An absolute amount shall be reported. The currency used shall be the group reporting currency.




C0170


Accounting standard


Identification of the accounting standard used for reporting items in cells C0100 to C0160. All items shall be reported consistently on the same accounting standard. The following closed list of options shall be used:






 


1 — IFRS










 


2 — Local GAAP









Criteria of influence






C0180


% capital share


Proportion of the subscribed capital that is held, directly or indirectly, by the participating undertaking in the undertaking (as referred to in Article 221 of Directive 2009/138/EC).
This cell is not applicable for the ultimate parent undertaking.




C0190


% used for establishment of consolidated accounts


Percentage as defined by IFRS or local GAAP for the integration of consolidated undertakings into the consolidation which may differ from item C0180. For full integration, minority interests shall also be reported in this item.
This cell is not applicable for the ultimate parent undertaking.




C0200


% voting rights


Proportion of voting rights that is held, directly or indirectly, by the participating undertaking in the undertaking
This cell is not applicable for the ultimate parent undertaking.




C0210


Other criteria


Other criteria useful to assess the level of influence exercised by the participating undertaking, e.g centralised risk management.
This cell is not applicable for the ultimate parent undertaking.




C0220


Level of influence


Influence can be either dominant or significant, depending on former criteria mentioned; the group is responsible for assessing the level of influence exercised by the participating undertaking over any undertaking but as stated in Article 212(2) of Directive 2009/138/EC the group supervisor may have a differing view from the group's assessment and if so the group shall take into account any decision made by the group supervisor.
This cell is not applicable for the ultimate parent undertaking.
The following closed list shall be used:






 


1 — Dominant










 


2 — Significant








C0230


Proportional share used for the group solvency calculation


Proportional share is the proportion that will be used to calculate the group solvency.
This cell is not applicable for the ultimate parent undertaking.





Inclusion in the scope of Group supervision






C0240


Inclusion in the scope of group supervision — Yes/No


Indicate if the undertaking is included or not in the scope of group supervision as referred in Article 214 of Directive 2009/138/EC; if an undertaking is not included in the scope of group supervision as provided for in Article 214, then it shall be indicated which paragraph from Article 214(2) is the reason.
The following closed list shall be used:






 


1 — Included in the scope










 


2 — Not included in the scope (article 214 (a)










 


3 — Not included in the scope (article 214 (b)










 


4 — Not included in the scope (article 214 (c)








C0250


Inclusion in the scope of group supervision — Date of decision if art.214 is applied


Identify the ISO 8601 (yyyy–mm–dd) code of the date where the decision of exclusion has been taken.





Group solvency calculation






C0260


Method used and under method 1, treatment of the undertaking


The item gathers information on the method used for group solvency calculation and the treatment of each undertaking.
The following closed list shall be used:






 


1 — Method 1: Full consolidation










 


2 — Method 1: Proportional consolidation










 


3 — Method 1: Adjusted equity method










 


4 — Method 1: Sectoral rules










 


5 — Method 2: Solvency II










 


6 — Method 2: Other sectoral Rules










 


7 — Method 2: Local rules










 


8 — Deduction of the participation in relation to Article 229 of Directive 2009/138/EC










 


9 — No inclusion in the scope of group supervision as defined in article 214 Directive 2009/138/EC










 


10 — Other method









S.33.01 — Insurance and reinsurance individual requirements


General comments:

This section relates to opening and annual submission of information for groups.
This template is relevant under method 1 as defined in Article 230 of Directive 2009/138/EC, method 2 as defined in Article 233 of the Directive 2009/138/EC and a combination of methods, in the following way:






—


The first part of it (Cells C0060 to C0230) collects the information on all insurance and reinsurance undertakings of the group from EEA and non–EEA countries applying Directive 2009/138/EC reported in accordance with the rules therein when the method 2 as defined in Article 233 of Directive 2009/138/EC or a combination of methods is used;










—


The second part of it (Cells C0240 to C0260) collects information on the local capital requirements, local Minimum Capital Requirements and eligible own funds of all non–EEA insurance and reinsurance undertakings of the group shall be reported in accordance with local rules, regardless of the method used for the calculation of the group solvency.











 



ITEM




INSTRUCTIONS





C0010


Legal name of the undertaking


Legal name of each undertaking




C0020


Identification code of the undertaking


Identification code by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Type of code of the ID of the undertaking code


Identification of the code used in item ‘Identification code of the undertaking’:






 


1 — LEI










 


2 — Specific code








C0040


Entity Level/RFF or MAP /Remaining Part


Identify to which the information is related to. The following closed list shall be used:






 


1 — Entity level










 


2 — Material Ring fenced fund or Matching Adjustment Portfolio










 


3 — Remaining part








C0050


Fund Number


When C0040 = 2, this is the unique number of each material ring–fenced fund or matching adjustment portfolio as attributed by the group. It shall remain unvarying over time. It shall not be re–used for other funds or portfolios). The number shall be used consistently across all templates, where relevant, to identify the fund/portfolio.
When C0040=1 or 3, it shall be reported ‘0’.





EEA and non EEA insurance and reinsurance undertakings (using Solvency II rules) included only via D&A






C0060


SCR Market Risk


Individual (gross) SCR Market Risk for each undertaking.




C0070


SCR Counterparty Default Risk


Individual (gross) SCR Counterparty Default Risk for each undertaking.




C0080


SCR Life Underwriting Risk


Individual (gross) SCR Life Underwriting Risk for each undertaking.




C0090


SCR Health Underwriting Risk


Individual (gross) SCR Health Underwriting Risk for each undertaking.




C0100


SCR Non–life Underwriting Risk


Individual (gross) SCR Non–life Underwriting Risk for each undertaking.




C0110


SCR Operational Risk


Individual SCR Operational Risk for each undertaking.




C0120


Individual SCR


Individual SCR for each undertaking (including any capital add–on).




C0130


Individual MCR


Individual MCR for each undertaking.




C0140


Eligible Individual Own Funds to cover the SCR


Eligible Individual Own Funds to cover the SCR. Total own funds are to be reported in this item. No restrictions on availability for the group apply.




C0150


Use of undertaking specific parameters


When an undertaking uses undertaking specific parameters for calculating individual SCR, report the area(s) for which these parameters are used. The following closed list shall be used:
1 — Life underwriting risk / revision risk






 


2 — Health SLT underwriting risk / revision risk










 


3 — Health NSLT premium and reserve risk,










 


4 — Non Life premium and reserve risk,










 


Include as many options as needed, separated by a ‘,’.








C0160


Use of simplifications


When an undertaking uses simplifications for calculating individual SCR, report the area(s) for which these simplifications are used. The following closed list shall be used:






 


1 — Market risk / spread risk (bonds and loans)










 


2 — Market risk / interest rate risk (captives)










 


3 — Market risk / spread risk (bonds and loans) (captives)










 


4 — Market risk / market risk concentration (captives)










 


5 — Counterparty default risk










 


6 — Life underwriting risk / mortality risk










 


7 — Life underwriting risk / longevity risk










 


8 — Life underwriting risk / disability–morbidity risk










 


9 — Life underwriting risk / lapse risk










 


10 — Life underwriting risk / life expense risk










 


11 — Life underwriting risk / life catastrophe risk










 


12 — Health underwriting risk / mortality risk










 


13 — Health underwriting risk / longevity risk










 


14 — Health underwriting risk / disability–morbidity risk (medical expense)










 


15 — Health underwriting risk / disability–morbidity risk (income protection)










 


16 — Health SLT underwriting risk / lapse risk










 


17 — Health underwriting risk / life expense risk










 


18 — Non–Life underwriting risk / premium and reserve risk (captives)




Include as many options as needed, separated by a ‘,’.




C0170


Use of Partial Internal Model


When an undertaking uses a partial internal model(s) for calculating individual SCR, report the area(s) for which this/these are used.




C0180


Group or individual internal model


When an undertaking uses a full internal model for calculating individual SCR, it has to be stated whether this regards a individual internal model or group internal model. The following close list shall be used:






 


1 — Individual Internal Model










 


2 — Group Internal Model








C0190


Date of initial approval of IM


In case a group or individual internal model is approved by individual supervisor, identify the ISO 8601 (yyyy–mm–dd) code of the date of this approval.




C0200


Date of approval of latest major change of IM


In case a major change of group or individual internal model is approved by individual supervisor (article115), identify the ISO 8601 (yyyy–mm–dd) code of the date of this approval.




C0210


Date of decision of capital add–on


In case a capital add–on applies to any of the undertakings listed here (article 37 of Directive 2009/138/EC), identify the ISO 8601 (yyyy–mm–dd) code of the date of the decision.




C0220


Amount of capital add–on


In case a capital add–on applies to any of the entities listed here (article 37 of Directive 2009/138/EC), report the exact amount.




C0230


Reason of capital add–on


In case a capital add–on applies to any of the undertakings listed here (article 37 of Directive 2009/138/EC), report the reason(s) stated by the supervisor in its decision.





Non EEA insurance and reinsurance undertakings (both using Solvency II rules and not using Solvency II rules) regardless of the method used






C0240


Local capital requirement


Local individual capital requirement that triggers first intervention by local supervisor.




C0250


Local minimum capital requirement


Local individual minimum capital requirement that triggers final intervention — withdrawal of the authorisation — by local supervisor. This figure is needed to calculate the minimum consolidated group SCR.




C0260


Eligible own funds in accordance with local rules


Eligible Individual Own Funds to cover the local capital requirement, as calculated according to local rules, without applying restrictions on availability for the group.





S.34.01 — Other regulated and non–regulated financial undertakings including insurance holding companies and mixed financial holding companies individual requirements


General comments:

This section relates to opening and annual submission of information for groups.
This template is relevant under method 1 as defined in Article 230 of Directive 2009/138/EC, method 2 as defined in Article 233 of the Directive 2009/138/EC and a combination of methods and covers the individual requirements of financial undertakings other than insurance and reinsurance undertakings, and of non-regulated undertakings carrying out financial activities as defined in Article 1(52) of Delegated Regulation (EU) 2015/35, such as credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies, institutions for occupational retirement provisions, non–regulated undertakings carrying out financial activities, insurance holding companies and mixed financial holding companies.







 



ITEM




INSTRUCTIONS





C0010


Legal name of the undertaking


Legal name of each undertaking.




C0020


Identification code of the undertaking


Identification code by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Type of code of the ID of the undertaking


Identification of the code used in item ‘Identification code of the undertaking’:






 


1 — LEI










 


2 — Specific code








C0040


Aggregated or not


When the entities of other financial sectors form a group with a specific capital requirement, this consolidated capital requirement can be accepted instead of the list of each individual requirement. The following closed list shall be used:






 


1 — Aggregated










 


2 — Not aggregated








C0050


Type of capital requirement


Identify the type of capital requirement. The following closed list shall be used:






 


1 — Sectoral (for credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies, institutions for occupational retirement provisions)










 


2 — Notional (for non–regulated undertakings)










 


3 — No capital requirement








C0060


Notional SCR or Sectoral capital requirement


The capital requirement, either sectoral or notional, that triggers first intervention by individual supervisor, assuming a so–called intervention ladder.




C0070


Notional MCR or Sectoral minimum capital requirement


Minimum capital requirement, either sectoral or notional, that triggers final intervention, assuming a so–called intervention ladder where available.
This item is not requested for entities for which a final trigger level is not set.




C0080


Notional or Sectoral Eligible Own Funds


Total own funds to cover the (notional or sectoral) capital requirement. No restrictions on availability for the group apply.





S.35.01 — Contribution to group Technical Provisions


General comments:

This section relates to annual submission of information for groups.
The information to be reported between C0050 to C0210 shall be after the volatility adjustment, the matching adjustment and interest rate transitional is applied. The transitional deduction to technical provisions is reported separately in C0220 and C0230.
This template is relevant under method 1 as defined in Article 230 of Directive 2009/138/EC, method 2 as defined in Article 233 of the Directive 2009/138/EC and a combination of methods.
Related insurance and reinsurance undertakings which are not subsidiaries are excluded from the scope of this template since they are assessed through the adjusted equity method.







 



ITEM




INSTRUCTIONS





C0010


Legal name of the undertaking


Legal name of each undertaking




C0020


Identification code of the undertaking


Identification code by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0030


Type of code of the ID of the undertaking


Identification of the code used in item ‘Identification code of the undertaking’:






 


1 — LEI










 


2 — Specific code








C0040


Method of group solvency calculation


Identify the method of the group calculation. The following closed list of options shall be used:






 


1 — Method 1










 


2 — Method 2








C0050


Total amount of TP — Amount of TP gross of IGT


Total amount of technical provisions gross of IGT.
This item equals the sum of items C0070, C0100, C0130, C0160, C0190 and C0220, except for (re)insurance undertakings situated in equivalent non–EEA countries under method 2.
For (re)insurance undertakings situated in equivalent non–EEA countries under method 2 only item C0050 is mandatory.
The cell shall be filled in with amounts gross of reinsurance and of IGT.
When method 1 as defined under Article 230 of Directive 2009/138/EC is used for the (re)insurance undertaking, the total amount of technical provisions in cell C0050 accounts for its contribution gross of reinsurance ceded within the scope of group supervision to the group technical provisions.
When method 2 is used for the (re)insurance undertaking, the total amount of technical provisions in cell C0050 cannot be reconciled with the amount of group technical provisions in the group balance sheet.




C0060


Total amount of TP — Amount of TP net of IGT


Total amount of technical provisions net of IGT.
This item equals the sum of items C0080, C0110, C0140, C0170, C0200 and C0230, except for (re)insurance undertakings situated in equivalent non–EEA countries under method 2.
For (re)insurance undertakings situated in equivalent non–EEA countries and allowed to use the local rules under method 2, only item C0060 is mandatory and this shall be filled on the basis of the local solvency regime.
The cell shall be filled in with amounts gross of reinsurance but net of IGT, including intra–group reinsurance (the risk margin should not be net of IGT).
When method 1 as defined under Article 230 of Directive 2009/138/EC is used for the (re)insurance undertaking, the total amount of technical provisions in cell C0060 accounts for its contribution net of reinsurance ceded within the scope of group supervision to the group technical provisions. The total amount of technical provisions in cell C0060 for all (re)insurance undertakings under method 1 can be reconciled with the amount of group technical provisions in the group balance sheet.
When method 2 is used for the (re)insurance undertaking, the total amount of technical provisions in cell C0060 cannot be reconciled with the amount of group technical provisions in the group balance sheet.




C0070, C0100, C0130, C0160, C0190


Amount of TP gross of IGT


Amount of technical provisions (TP calculated as a whole or the sum of the best estimate and the risk margin), split by respective main categories (Life excluding health and unit linked index–linked, Unit–linked and index linked, Health — SLT and non–SLT, Non–life excluding health) of the EEA or non–EEA undertaking calculated according to Solvency II rules.
The cell shall be filled in with amounts gross of reinsurance and of IGT.
The currency used shall be the group currency.
This item is reported for the (re)insurance undertakings under method 1 and method 2, except for the (re)insurance undertakings under method 2 situated in equivalent non–EEA countries.




C0080, C0110, C0140, C0170, C0200


Amount of TP net of IGT


Amount of technical provisions (TP calculated as a whole or the sum of the best estimate and the risk margin), split by respective main categories (Life excluding health and unit linked index–linked, Unit–linked and index linked, Health — SLT and non–SLT, Non–life excluding health) of the EEA or non–EEA undertaking calculated according to Solvency II rules.
The cell shall be filled in with amounts gross of reinsurance but net of IGT, including intra–group reinsurance.
The currency used shall be the group currency.
This item is reported for the (re)insurance undertakings under method 1 and method 2, except for the (re)insurance undertakings under method 2 situated in equivalent non–EEA countries.




C0090, C0120, C0150, C0180, C0210


Net Contribution to Group TP (%)


The percentage share of TP (TP calculated as a whole or the sum of the best estimate and the risk margin) of the (re) insurance undertaking to the group TP under method 1 net of IGT but gross of reinsurance ceded outside the group, split by respective main categories (Life excluding health and unit linked index–linked, Unit–linked and index linked, Health — SLT and non–SLT, Non–life excluding health).
This item is not reported for undertakings under method 2.




C0220


Transitional on TP — Amount of TP gross of IGT


Amount of the transitional deduction to technical provisions. This value is not included in the previous items.
The cell shall be filled in with amounts gross of reinsurance and IGT.
This value shall be reported as a negative value.




C0230


Transitional on TP — Amount of TP net of IGT


Amount of the transitional deduction to technical provisions. This value is not included in the previous items.
The cell shall be filled in with amounts gross of reinsurance but net of IGT, including intra–group reinsurance.
This value shall be reported as a negative value.




C0240


LTG measures — TP subject to Transitional on RFR — Amount of TP gross of IGT


Indicate the amount of Total amount of TP gross of IGT (C0050) subject to the transitional adjustment to the relevant risk-free interest rate term structure.
The cell shall be filled in with amounts gross of reinsurance and IGT.




C0250


LTG measures — TP subject to VA — Amount of TP gross of IGT


Indicate the amount of Total amount of TP gross of IGT (C0050) subject to volatility adjustment.
The cell shall be filled in with amounts gross of reinsurance and IGT, including intra–group reinsurance.




C0260


LTG measures — TP subject to MA — Amount of TP gross of IGT


Indicate the amount of Total amount of TP gross of IGT (C0050) subject to matching adjustment.
The cell shall be filled in with amounts gross of reinsurance and IGT, including intra–group reinsurance.





S.36.01 — IGT — Equity–type transactions, debt and asset transfer


General comments:

This section relates to annual submission of information for groups.
The purpose of this template is to collect information on all (significant, very significant and transactions required to be reported in all circumstances) IGTs related to equity, debt, reciprocal financing and asset transfers related transactions within a group identified according to Article 213(2)(a) to (c) of Directive 2009/138/EC. These include, but are not limited to:






—


equity and other capital items including participations in related entities and transfer shares of related entities of the group;










—


debt including bonds, loans, collateralised debt, and other transactions of similar nature e.g. with periodic pre–determined interest or coupon or premium payments for a pre–determined period of time.










—


other asset transfer such as transfer of properties and transfer of shares of other companies unrelated (i.e. outside) to the group.




Groups are expected to complete this template for all significant, very significant and transactions required to be reported in all circumstances for IGTs between the individual undertaking and the mixed–activity insurance holding company and its related undertakings.
This template shall include IGTs that were:






—


in–force at the start of the reporting period.










—


incepted during the reporting period and outstanding at the reporting date.










—


incepted and expired/matured during the reporting period.




Where similar transactions with a related entity may be excluded from IGT reporting when considered individually against the thresholds for significant and very significant, these transactions must nevertheless be individually reported where collectively they are at or above the corresponding threshold values for significant or very significant IGTs.
Each transaction shall be reported separately.
Any additions / top–ups to significant IGTs shall be reported as a separate IGT, even if the top–up in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking the addition to the loan should be recorded as a separate item with its issue date as the date of the top–up.
Where the transaction value is different for two transacting parties (e.g. a EUR 10 m transaction between A and B where A records EUR 10 m but B only receive EUR 9,5 m because of transactions costs, of say EUR 0,5 m has been expensed) the template shall record the maximum amount as the transaction amount, in this case EUR 10 m.
Where there is a chain of related IGTs (say A invests in B and B invests in C), each link of the chain needs to be reported as a separate IGT.







 



ITEM




INSTRUCTIONS





C0010


ID of intragroup transaction


Unique internal identification code for each intragroup transaction. Shall be consistent over time.




C0020


Investor/ lender name


Name of the entity that is buying the equity or lending to a related undertaking within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, i.e. the entity that recognises the transaction as an asset on their balance sheet (debit — balance sheet).




C0030


Identification code for investor / lender


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0040


ID code type of code of the investor/lender


Identification of the code used in item ‘Identification code for the investor/lender’:






 


1 — LEI










 


2 — Specific code








C0050


Issuer/ borrower name


Name of the entity that is issuing the equity/capital item, or borrowing money (issuing debt). I.e. the entity that recognises the transaction as a liability or capital on their balance sheet (credit — balance sheet).




C0060


Identification code for issuer / borrower


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0070


ID code type of code of the issuer / borrower


Identification of the code used in item ‘Identification code for the issuer/borrower’:






 


1 — LEI










 


2 — Specific code








C0080


ID Code of the instrument


This is the identification code of the instrument (capital, debt etc.) between the two counterparties identified using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be consistent over time.




This may be different from the intragroup transaction code provided in cell C0010.




C0090


ID Code Type of the instrument


Type of ID Code used for the ‘ID Code of the instrument’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0100


Transaction type


Identify the transaction type. The following close list shall be used:






 


1 — Bonds / Debt — collateralised










 


2 — Bonds / Debt — uncollateralised










 


3 — Equity type — shares / participations










 


4 — Equity type — others










 


5 — Other asset transfer — properties










 


6 — Other asset transfer — others








C0110


Transaction Issue date


This is the earlier of the transaction/debt issue date or the date the IGT is effective from if different from the issue date.
The date should follow the ISO 8601 (yyyy–mm–dd) format.




C0120


Maturity date of transaction


Identify the ISO 8601 (yyyy–mm–dd) code of the date when the transaction expires/reaches maturity if applicable.






—


For IGTs with no maturity date use ‘9999–12–31’.










—


For perpetual securities use ‘9999–12–31’








C0130


Currency of transaction


Identify the ISO 4217 alphabetic code of the currency in which the transaction took place.




C0140


Contractual amount of transaction/ Transaction price


Amount of the transaction or price as per agreement/contract, reported in the reporting currency of the group.




C0150


Value of collateral/ asset


The value of collateral for collaterised debt or asset value for IGT involving asset transfer, reported in the reporting currency of the group.
If either one of the counterparties involved in the IGTs is valued in accordance with the Solvency II valuations rules as part of the group solvency calculation then the Solvency II value shall be used to value the collateral. At minimum (not an exhaustive list), collateral between the following entities is expected to be valued in accordance with the Solvency II valuation principles:






—


EEA insurance and reinsurance undertakings










—


EEA Insurance holding companies and mixed financial holding companies










—


Third country insurance, reinsurance, insurance holding companies and mixed financial holding companies included in the group solvency calculation through method 1










—


Third country insurance, reinsurance, insurance holding companies and mixed financial holding companies included in the group solvency calculation through method 2 based in non–equivalent regimes




Collateral arrangement between other types of undertakings, e.g. IGTs between two credit institutions within a group, may be valued in accordance with the sectoral rules.




C0160


Amount of redemption/ prepayments/ paybacks during reporting period


Amount of total redemptions/prepayments/paybacks during the reporting period if applicable, reported in the reporting currency of the group.




C0170


Amount of dividends/ interest/ coupon and other payments made during reporting period


This cell shall capture any payments made in relation to the IGTs recorded in this template for the reporting period (12 months up to the reporting date).
This includes, but not limited to:






—


Dividends for the current year including paid or declared but unpaid dividends.










—


Any deferred dividends from previous years paid during the reporting period (i.e. any deferred dividends paid that impacted the P&L for the reporting period).










—


Interest payments made in relation to debt instruments.










—


Any other payments made in relation to the IGTs that are reported in this template, e.g. charges on asset transfers.










—


Amount of total tops–ups if applicable, i.e. total additional money invested during the reporting period such as a additional payments on partly paid shares or increasing loan amount during the period (when reporting tops–ups as a separate item).




This amount shall be reported in the reporting currency of the group.




C0180


Balance of contractual amount of transaction at reporting date


Outstanding amount of the transaction at the reporting date if applicable e.g. for debt issue, reported in the reporting currency of the group. If there has been a full early settlement/prepayment, the balance of contractual amount will be zero.




C0190


Coupon/ Interest rate


The interest or coupon rate as a percentage, if applicable. For variable interest rate, this shall include the reference rate and the interest rate above it.





S.36.02 — IGT — Derivatives


General comments:

This section relates to annual submission of information for groups.
This template shall report all IGTs between entities in scope of group supervision according to Article 213 (2) (a) to (c) of Directive 2009/138/EC, irrespective of the choice of calculation method or whether sectoral solvency rules have been used for the purposes of the group solvency calculation.
Groups are expected to complete this template for all significant, very significant and transactions required to be reported in all circumstances for IGTs between the individual undertaking and the mixed–activity insurance holding company and its related undertakings.
This template shall include IGTs that were:






—


in–force at the start of the reporting period.










—


incepted during the reporting period and outstanding at the reporting date.










—


incepted and expired/matured during the reporting period.




Where similar transactions with a related entity may be excluded from IGT reporting when considered individually against the thresholds for significant and very significant, these transactions must nevertheless be reported individually where collectively, they are at or above the corresponding threshold values for significant or very significant IGTs.
Each transaction shall be reported separately.
Any additions / top–ups to significant IGTs shall be reported as a separate IGT, even if the top–up in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking the addition to the loan should be recorded as a separate item with its issue date as the date of the top–up.
Where the transaction value is different for two transacting parties (e.g. a EUR 10 m transaction between A and B where A records EUR 10 m but B only receive EUR 9,5 m because of transactions costs, of say EUR 0,5m has been expensed) the template should record the maximum amount as the transaction amount, in this case EUR 10 m.
Where there is a chain of related IGTs (say A invests in B and B invests in C), each link of the chain needs to be reported as a separate IGT.







 



ITEM




INSTRUCTIONS





C0010


ID of intragroup transaction


Unique internal identification code for each intragroup transaction. Must be consistent over time.




C0020


Investor/ Buyer name


Name of the entity that is investing/buying the derivative, or the counterparty with the long position. For swaps the payer is the payer of the fixed rate that receives the floating rate.




C0030


Identification code of the investor / buyer


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0040


ID code type of code of the investor/buyer


Identification of the code used in item ‘Identification code for the investor/buyer’:






 


1 — LEI










 


2 — Specific code








C0050


Issuer/ Seller name


Name of the entity that is issuing/selling the derivative, or the counterparty with the short position. For swaps the receiver, receives the fixed rates and pays the floating rate.




C0060


Identification code of the issuer / seller


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0070


ID code type of code of the issuer / seller


Identification of the code used in item ‘Identification code for the issuer / seller’:






 


1 — LEI










 


2 — Specific code








C0080


ID Code of the instrument


This is the identification code of the instrument (derivative) between the two counterparties identified using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be consistent over time.




This may be different from the intragroup transaction code provided in cell C0010.




C0090


ID Code Type of the instrument


Type of ID Code used for the ‘ID Code of the instrument’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0100


Transaction type


Identify the transaction type. The following close list shall be used:






 


1 — Derivatives — futures










 


2 — Derivatives — forwards










 


3 — Derivatives — options










 


4 — Derivatives — others










 


5 — Guarantees — credit protection










 


6 — Guarantees — others










 


7 — Swaps — credit default










 


8 — Swaps — interest rate










 


9 — Swaps — currency










 


10 — Swaps — others




A repurchase agreement should be considered as cash transaction plus forward contract.




C0110


Transaction Trade date


Identify the ISO 8601 (yyyy–mm–dd) code of the date of the transaction/trade of the derivative contract. For rolled contracts use the initial trade date.




C0120


Maturity date


Identify the ISO 8601 (yyyy–mm–dd) code of the contractually defined date of close of the derivative contract, whether at maturity date, expiring date for options (European or American), etc.




C0130


Currency


Where applicable, identify the ISO 4217 alphabetic code of the currency of the derivative, i.e. currency of the notional amount of the derivative (e.g.: option having as underlying an amount in USD). This item is not applicable for currency swap.




C0140


Notional amount at transaction date


The amount covered or exposed to the derivative at the transaction date, reported in the reporting currency of the group.
For futures and options, corresponds to contract size multiplied by the number of contracts. For swaps and forwards, corresponds to the contract amount.




C0150


Notional amount at reporting date


The amount covered or exposed to the derivative at the reporting date, i.e. the closing balance, reported in the reporting currency of the group.
For futures and options, corresponds to contract size multiplied by the number of contracts. For swaps and forwards, corresponds to the contract amount. Where a transaction has matured/expired during the reporting period before the reporting date, the notional amount at the reporting date will be zero.




C0160


Value of collateral


Value of the collateral pledged on reporting date (zero if derivative has been closed) if applicable, reported in the reporting currency of the group.
If either one of the counter–parties involved in the IGTs is valued in accordance with the Solvency II valuations rules as part of the group solvency calculation then the Solvency II value should be used to value the collateral. At minimum (not an exhaustive list), collateral between the following entities is expected to be valued in accordance with the Solvency II valuation principles:






—


EEA insurance and reinsurance undertakings










—


EEA Insurance holding companies and mixed financial holding companies.










—


Third country insurance, reinsurance, insurance holding companies and mixed financial holding companies included in the group solvency calculation through method 1.










—


Third country insurance, reinsurance, insurance holding companies and mixed financial holding companies included in the group solvency calculation through method 2 based in non–equivalent regimes.




Collateral arrangement between other types of undertakings, e.g. IGTs between two credit institutions within a group, may be valued in accordance with the sectoral rules.




C0170


Options, futures, forwards and other derivatives — Use of derivatives (by buyer)


Describe use of derivative (micro / macro hedge, efficient portfolio management). Micro hedge refers to derivatives covering a single financial instrument, forecasted transaction or liability. Macro hedge refers to derivatives covering a set of financial instruments, forecasted transactions or liabilities. The following closed list shall be used:






 


1 — Micro hedge










 


2 — Macro hedge










 


3 — Matching assets and liabilities cash–flows










 


4 — Efficient portfolio management, other than ‘Matching assets and liabilities cash–flows’.








C0180


Options, futures, forwards and other derivatives — Identification code Asset / liability underlying the derivative


ID Code of the asset or liability underlying the derivative contract. This item is to be provided for derivatives that have a single underlying instrument or index in the undertaking's portfolio.
An index is considered a single instrument and shall be reported.
Identification code of the instrument underlying the derivative using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available, and must be consistent over time










—


‘Multiple assets/liabilities’, if the underlying assets or liabilities are more than one




If the underlying is an index then the code of the index shall be reported.




C0190


ID Code Type of the Asset / liability underlying the derivative


Type of ID Code used for the ‘ID Code of the instrument’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking








C0200


Credit protection –CDS and Guarantees — Counterparty name for which credit protection is purchased


Name of the counterparty for which protection has been purchased for its default




C0210


Swaps — Swap delivered interest rate (for buyer)


Interest rate delivered under the swap contract (only for Interest rate swaps).




C0220


Swaps — Swap received interest rate (for buyer)


Interest rate received under the swap contract (only for Interest rate swaps).




C0230


Swaps — Swap delivered currency (for buyer)


Identify the ISO 4217 alphabetic code of the currency of the swap price (only for currency swaps).




C0240


Swaps — Swap received currency (for buyer)


Identify the ISO 4217 alphabetic code of the currency of the swap notional amount (only for currency swaps).





S.36.03 — IGT — Internal reinsurance


General comments:

This section relates to annual submission of information for groups.
The purpose of this template is to collect information on all IGTs (significant, very significant and transactions required to be reported in all circumstances) related to internal reinsurance within a group identified according to Article 213(2)(a) to (c) of Directive 2009/138/EC. These include, but not limited to:






—


reinsurance treaties between related undertakings of a group;










—


facultative reinsurance between related undertakings of a group; and










—


any other transaction that results in transferring underwriting risk (insurance risk) between related undertakings of a group..




Groups are expected to complete this template for all significant, very significant and transactions required to be reported in all circumstances for IGTs between the individual undertaking and the mixed–activity insurance holding company and its related undertakings.
This template shall include IGTs that were:






—


in–force at the start of the reporting period.










—


incepted during the reporting period and outstanding at the reporting date.










—


incepted and expired/matured during the reporting period.




Where similar transactions with a related entity may be excluded from IGT reporting when considered individually against the thresholds for significant and very significant, these transactions must nevertheless be individually reported where collectively they are at or above the corresponding threshold values for significant or very significant IGTs.
Each transaction shall be reported separately. Undertakings shall report as many rows as needed to properly identify the transaction, including if different types of reinsurance contracts/ treaties are used.
Any additions / top–ups to significant IGTs shall be reported as a separate IGT, even if the top–up in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking the addition to the loan should be recorded as a separate item with its issue date as the date of the top–up.
Where the transaction value is different for two transacting parties (e.g. a EUR 10 m transaction between A and B where A records EUR 10 m but B only receive EUR 9,5 m because of transactions costs, of say EUR 0,5 m has been expensed) the template should record the maximum amount as the transaction amount, in this case EUR 10 m.
Where there is a chain of related IGTs (say A invests in B and B invests in C), each link of the chain needs to be reported as a separate IGT.







 



ITEM




INSTRUCTIONS





C0010


ID of intragroup transaction


Unique internal identification code for each intragroup transaction. Must be consistent over time.




C0020


Name of cedent


Legal name of the entity that has transferred the underwriting risk to another insurer or reinsurer within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC




C0030


Identification code of cedent


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0040


ID code type of code of the cedant


Identification of the code used in item ‘Identification code for the cedant’:






 


1 — LEI










 


2 — Specific code








C0050


Name of reinsurer


Legal name of the reinsurer to whom the underwriting risk has been transferred.
This shall be the same as reported in S.30.02.




C0060


Identification code of reinsurer


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0070


ID code type of code of the reinsurer


Identification of the code used in item ‘Identification code for the reinsurer’:






 


1 — LEI










 


2 — Specific code








C0080


Validity period (start date)


Identify the ISO 8601 (yyyy–mm–dd) code of the date of commencement of the specific reinsurance contract/treaty.




C0090


Validity period (expiry date)


Identify the ISO 8601 (yyyy–mm–dd) code of the expiry date of the specific reinsurance contract/treaty (i.e. the last date the specific reinsurance contract/treaty is in force). This item is not reported if there is no expiry date (for example, contract is continuous and ends by one of the parties giving notice).




C0100


Currency of contract/treaty


Identify the ISO 4217 alphabetic code of the currency of payments for the specific reinsurance contract/treaty.




C0110


Type of reinsurance contract/ treaty


Identify the type of reinsurance contract/treaty. The following close list shall be used:






 


1 — quota share










 


2 — variable quota share










 


3 — surplus










 


4 — excess of loss (per event and per risk)










 


5 — excess of loss (per risk)










 


6 — excess of loss (per event)










 


7 — excess of loss ‘back–up’ (protection against follow–on events which certain catastrophes can cause such as flooding or fire)










 


8 — excess of loss with basis risk










 


9 — reinstatement cover










 


10 — aggregate excess of loss










 


11 — unlimited excess of loss










 


12 — stop loss










 


13 — other proportional treaties










 


14 — other non–proportional treaties










 


15 — Financial reinsurance










 


16 — Facultative proportional










 


17 — Facultative non–proportional




Other proportional treaties (code 13) and Other non–proportional treaties (code 14) can be used for hybrid types of reinsurance treaties.




C0120


Maximum cover by reinsurer under contract/treaty


For quota share or a surplus treaty, 100 % of the maximum amount that has been set for the entire contract/treaty is stated here (e.g. £10million). In case of unlimited cover ‘–1’ must be filled in here. For excess of loss or stop loss treaties enter the initial capacity.
This item has to be reported in the currency of the transaction.




C0130


Net Receivables


The amount resulting from: claims paid by the insurer but not yet reimbursed by the reinsurer + commissions to be paid by the reinsurer + other receivables minus debts to the reinsurer. Cash deposits are excluded and are to be considered as guarantees received. Total amount must be equal to the sum of the balance sheet items: Reinsurance receivables and Reinsurance payables.
This item has to be reported in the currency of the group.




C0140


Total reinsurance recoverable


Total amount due from the reinsurer at the reporting date which include:






—


Premium provision for part of the future reinsurance premium which has already been paid to the reinsurer;










—


Claims provision for claims outstanding for insurer which have to be paid by the reinsurer; and/or










—


Technical provisions for the amount reflecting the share of the reinsurer in the gross technical provisions.




This item has to be reported in the reporting currency of the group.




C0150


Reinsurance result (for reinsured entity)


The reinsurance result for the reinsured entity should be calculated as follows:






 


Total reinsurance commissions received by reinsured entity
less










 


Gross reinsurance premiums paid by reinsured entity
plus










 


Claims paid by reinsurer during the reporting period
plus










 


Total reinsurance recoverables at the end of the reporting period
less










 


Total reinsurance recoverables at the start of the reporting period.




This item has to be reported in the reporting currency of the group.




C0160


Line of business


Identify the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, being reinsured. The following close list shall be used:






 


1 — Medical expense insurance










 


2 — Income protection insurance










 


3 — Workers' compensation insurance










 


4 — Motor vehicle liability insurance










 


5 — Other motor insurance










 


6 — Marine, aviation and transport insurance










 


7 — Fire and other damage to property insurance










 


8 — General liability insurance










 


9 — Credit and suretyship insurance










 


10 — Legal expenses insurance










 


11 — Assistance










 


12 — Miscellaneous financial loss










 


13 — Proportional medical expense reinsurance










 


14 — Proportional income protection reinsurance










 


15 — Proportional workers' compensation reinsurance










 


16 — Proportional motor vehicle liability reinsurance










 


17 — Proportional other motor reinsurance










 


18 — Proportional marine, aviation and transport reinsurance










 


19 — Proportional fire and other damage to property reinsurance










 


20 — Proportional general liability reinsurance










 


21 — Proportional credit and suretyship reinsurance










 


22 — Proportional legal expenses reinsurance










 


23 — Proportional assistance reinsurance










 


24 — Proportional miscellaneous financial loss reinsurance










 


25 — Non–proportional health reinsurance










 


26 — Non–proportional casualty reinsurance










 


27 — Non–proportional marine, aviation and transport reinsurance










 


28 — Non–proportional property reinsurance










 


29 — Insurance with profit participation










 


30 — Index–linked and unit–linked insurance










 


31 — Other life insurance










 


32 — Annuities stemming from non–life insurance contracts and relating to health insurance obligations










 


33 — Annuities stemming from non–life insurance contracts and relating to insurance obligations other than health insurance obligations










 


34 — Life reinsurance










 


35 — Health insurance










 


36 — Health reinsurance




If a reinsurance arrangement covers more than one line of business, then select the most significant line of business from the list above.





S.36.04 — IGT — Cost Sharing, contingent liabilities, off BS and other items


General comments:

This section relates to annual submission of information for groups.
The purpose of this template is to collect information on all other IGTs (significant, very significant and transactions required to be reported in all circumstances) which have not been captured in 36.01 to 36.03 templates within a group identified according to Article 213(2)(a) to (c) of Directive 2009/138/EC. These include, but not limited to:






—


Internal cost sharing;










—


Contingent liabilities (other than derivatives);










—


Off balance sheet guarantees;










—


Any other transactions between related undertakings or natural persons in scope of the group supervision.




Groups are expected to complete this template for all significant, very significant and transactions required to be reported in all circumstances for IGTs between the individual undertaking and the mixed–activity insurance holding company and its related undertakings.
This template shall include IGTs that were:






—


in–force at the start of the reporting period.










—


incepted during the reporting period and outstanding at the reporting date.










—


incepted and expired/matured during the reporting period.




Where similar transactions with a related entity may be excluded from IGT reporting when considered individually against the thresholds for significant and very significant, these transactions must nevertheless be individually reported where collectively they are at or above the corresponding threshold values for significant or very significant IGTs.
Each transaction shall be reported separately.
Any additions / top–ups to significant IGTs shall be reported as a separate IGT, even if the top–up in its own right falls below the significant threshold limit. For example, if an undertaking increases the initial loan amount to another related undertaking the addition to the loan should be recorded as a separate item with its issue date as the date of the top–up.
Where the transaction value is different for two transacting parties (e.g. a EUR 10 m transaction between A and B where A records EUR 10 m but B only receive EUR 9,5 m because of transactions costs, of say EUR 0,5 m has been expensed) the template should record the maximum amount as the transaction amount, in this case EUR 10 m.
Where there is a chain of related IGTs (say A invests in B and B invests in C), each link of the chain needs to be reported as a separate IGT.







 



ITEM




INSTRUCTIONS





C0010


ID of intragroup transaction


Unique internal identification code for each intragroup transaction. Must be consistent over time.




C0020


Investor/ Buyer/ Beneficiary name


Legal name of the entity that is purchasing/investing in the asset/investment or receiving the service/guarantee.




C0030


Identification code of the Investor/ Buyer/ Beneficiary


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0040


ID code type of code of the Investor/ Buyer/ Beneficiary


Identification of the code used in item ‘Identification code for the Investor/ Buyer/ Beneficiary’:






 


1 — LEI










 


2 — Specific code








C0050


Issuer/ Seller/ Provider name


Legal name of the entity that is selling/transferring the asset/investment or providing the service/guarantee.




C0060


Identification code of the Issuer/ Seller/ Provider


The unique identification code attached to the investor/buyer/transferee by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0070


ID code type of code of the Issuer/ Seller/ Provider


Identification of the code used in item ‘Identification code for the Issuer/ Seller/ Provider’:






 


1 — LEI










 


2 — Specific code








C0080


Transaction type


Identify the type of transaction. The following close list shall be used:






 


1 — Contingent liabilities










 


2 — Off balance sheet items










 


3 — Internal cost sharing










 


4 — Others








C0090


Transaction Issue date


Identify the ISO 8601 (yyyy–mm–dd) code of the date when the transaction/issue takes effect.




C0100


Effective date of agreement/ contract underlying transaction


Where applicable, Identify the ISO 8601 (yyyy–mm–dd) code of the date when the transaction or contract underlying the transactions takes effect if different from the transaction date. If same as the transaction date, the transaction date is to be reported.




C0110


Expiry date of agreement / contract underlying transaction


Where applicable, identify the ISO 8601 (yyyy–mm–dd) code of the date when the agreement/contract ceases. If the expiry date is perpetual use ‘9999–12–31’.




C0120


Currency of transaction


Identify the ISO 4217 alphabetic code of the currency in which the transaction took place.




C0130


Trigger event


Where applicable, brief description of event that would trigger the transaction/payment/liability/none e.g. event that would result in a contingent liability occurring.




C0140


Value of transaction/ collateral /Guarantee


Value of the transaction, collateral pledged or contingent liability recognised on the Solvency II balance sheet.
This item is to be reported in the reporting currency of the group.
All items shall be reported on Solvency II value. However where Solvency II value is not available (e.g. non–EEA operations under method 2 in equivalent regimes or banks and credit institutions) then the local or sectoral valuation rules should be used.




C0150


Maximum possible value of contingent liabilities


Maximum possible value, if possible, regardless of their probability (i.e. future cash flows required to settle the contingent liability over the lifetime of that contingent liability, discounted at the relevant risk–free interest rate term structure) of contingent liabilities included in Solvency II Balance Sheet.




C0160


Maximum possible value of contingent liabilities not included in Solvency II Balance Sheet


Enter the maximum amount of the contingent liability, for those not included in the Solvency II Balance Sheet, that could be due from the Provider.
This item is to be reported in the reporting currency of the group.




C0170


Maximum value of letters of credit/guarantees


Sum of all possible cash flows if events triggering guarantees were all to happen in relation to guarantees provided by the ‘provider’ (cell C0050) to the ‘beneficiary’ (Cell C0020) to guarantee the payment of the liabilities due by the undertaking (includes letter of credit, undrawn committed borrowing facilities). This item shall not include amounts already reported under C0150 and C0160.




C0180


Value of guaranteed assets


Value of the guaranteed asset for which the guarantees are received.
Other local/sectoral valuation principles than Solvency II ones may be relevant in this case.





S.37.01 — Risk concentration


General comments:

This section relates to annual submission of information for groups.
This template shall include all significant risk concentrations between entities in scope of group supervision and third parties, irrespective of the choice of calculation method or whether sectoral solvency rules have been used for the purposes of the group solvency calculation.
The aim is to list the most important exposure (value of the exposure) by counterparty and by type of exposure (group or/and entity) outside the scope of the re/insurance group (maximum exposure per contract and if a reinsurer fails; off balance sheet risk concentration). It can be understood as the maximum possible exposure on a contractual basis and not necessarily be reflected on the balance sheet, but not taking into account any risk mitigation instruments or techniques. Thresholds can be fixed by the group supervisor after consulting the group itself and the college.







 



ITEM




INSTRUCTIONS





C0010


Name of the external counterparty


This is the name of the external counterparty of the group.




C0020


Identification code of the counterparty of the Group


The Legal Entity Identifier (LEI) attached to the investor/buyer/transferee if existent.
If none is available this item shall not be reported.




C0030


ID code type of the counterparty of the Group


Identification of the code used in item ‘Identification code of the counterparty of the Group’:






 


1 — LEI










 


9 — None








C0040


Country of the exposure


Identify the ISO Code (3166–1 alpha–2) of country from which the exposure comes from. If there is an issuer of for example a bond, this is the country where the headquarter of the entity issuing the bond is located.




C0050


Nature of exposure


Description of the type of exposure. Derivatives and collaterals are also to be included as well as exposures to sovereign counterparties. If there is more than one type of exposure per counterparty, separate entries have to be reported in separate rows. The following closed list shall be used::






 


1 — Assets — bonds










 


2 — Assets — equity










 


3 — Assets — reinsurance










 


4 — Assets — others










 


5 — Liabilities — insurance










 


6 — Liabilities — loans










 


7 — Liabilities — debts










 


8 — Liabilities — others










 


9 — Off–balance–sheet (contingent asset)










 


10 — Off–balance–sheet (contingent liability)




Derivatives shall be reported net of collateral.




C0060


Identification code of the exposure


Exposure ID code using the following priority:






—


ISO 6166 code of ISIN when available










—


Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)










—


Code attributed by the undertaking, when the options above are not available. This code must be consistent over time.




For exposures types 3 and 5 of C0050 reporting should be done by the counterparty and this cell should not be reported.




C0070


Identification code type of the exposure


Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following closed list shall be used:






 


1 — ISO 6166 for ISIN code










 


2 — CUSIP (The Committee on Uniform Securities Identification Procedures number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)










 


3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)










 


4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)










 


5 — Bloomberg Ticker (Bloomberg letters code that identify a company's securities)










 


6 — BBGID (The Bloomberg Global ID)










 


7 — Reuters RIC (Reuters instrument code)










 


8 — FIGI (Financial Instrument Global Identifier)










 


9 — Other code by members of the Association of National Numbering Agencies










 


99 — Code attributed by the undertaking




For exposures types 3 and 5 of C0050 reporting should be done by counterparty and this cell should not be reported.
If a particular exposure consists of more than one code, each code shall be listed in a separate line.




C0080


External rating


Rating of the exposure at the reporting reference date issued by the nominated credit assessment institution (ECAI).




C0090


Nominated ECAI


Identify the credit assessment institution (ECAI) giving the external rating.




C0100


Sector


Identify the economic sector of issuer based on the latest version of NACE code. The letter reference of the NACE code identifying the Section should be used as a minimum for identifying sectors (e.g. ‘A’ or ‘A0111’ would be acceptable) except for the NACE relating to Financial and Insurance activities, for which the letter identifying the Section followed by the 4 digits code for the class should be used (e.g. ‘K6411’).




C0110


Group entity subject to the exposure


List of all involved entities of the group in the exposure. It concerns all entities and for each entity a separate entry has to be reported. If more than one entity of the group is involved, for each entity a separate row is necessary.




C0120


Identification code of the group entity


The unique identification code as reported in S.32.01.
Identification code by this order of priority:






—


Legal Entity Identifier (LEI);










—


Specific code




Specific code:






—


For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of group supervision: identification code used in the local market, attributed by the undertaking's competent supervisory authority;










—


For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group should comply with the following format in a consistent manner:
identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits








C0130


ID code type of the group entity


Identification of the code used in item ‘Identification code of the group entity’:






 


1 — LEI










 


2 — Specific code








C0140


Maturity (asset side) / Validity (liability side)


Identify the ISO 8601 (yyyy–mm–dd) code of the maturity date of assets and the validity date of liabilities. A fixed date should be indicated for the maturity date of assets and for the validity date of liabilities which should be understood as a contractual termination date or the last projected cash flow point depending on which is the earlier of both.
If more than one maturity date is applicable, each maturity date shall be listed in a separate line.




C0150


Value of the exposure


Solvency II value of the exposure as of the reporting date for the balance–sheet type of exposures (code 1 to 8 from C0050) and maximum possible value, if possible, regardless of their probability for off–balance sheet items (code 9 to 10 from C0050).
It is also applicable for reinsurance contracts:






—


For reinsurance ceded the amount of the reinsurance recoverables shall be reported;










—


For reinsurance accepted the amount of technical provisions shall be reported.








C0160


Currency


Identify the ISO 4217 alphabetic code of the original currency of the exposure.




C0170


Maximum amount to be paid by the reinsurer


Only applicable if the exposure is ‘Assets — Reinsurance’: In the case the reinsurer has to pay resulting from a reinsurance contract, this is the maximum amount to be payable to the contract party by the reinsurer taking into account the specificities of the reinsurance contract.









ANNEX IV

Asset categories








Category


Definition




1


Government bonds


Bonds issued by public authorities, whether by central governments supra-national government institutions, regional governments or local authorities and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States' central government and central banks denominated and funded in the domestic currency of that central government and the central bank, multilateral development banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or international organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee meets the requirements set out in Article 215 of Delegated Regulation 2015/35.




2


Corporate bonds


Bonds issued by corporations




3


Equity


Shares and other securities equivalent to shares representing corporations' capital, i.e., representing ownership in a corporation




4


Collective Investment Undertakings


Collective investment undertaking' means an undertaking for collective investment in transferable securities (UCITS) as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council or an alternative investment fund (AIF) as defined in Article 4(1)(a) of Directive 2011/61/EU of the European Parliament and of the Council.




5


Structured notes


Hybrid securities, combining a fixed income (return in the form of fixed payments) instrument with a series of derivative components. Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have embedded one or a combination of categories of derivatives, including Credit Default Swaps (CDS), Constant Maturity Swaps (CMS), Credit Default Options (CDOp). Assets under this category are not subject to unbundling




6


Collateralised securities


Securities whose value and payments are derived from a portfolio of underlying assets. Includes Asset Backed Securities (ABS), Mortgage Backed securities (MBS), Commercial Mortgage Backed securities (CMBS), Collateralised Debt Obligations (CDO), Collateralised Loan Obligations (CLO), Collateralised Mortgage Obligations (CMO). Assets under this category are not subject to unbundling




7


Cash and deposits


Money in the physical form, bank deposits and other money deposits




8


Mortgages and loans


Financial assets created when creditors lend funds to debtors, with collateral or not, including cash pools.




9


Property


Buildings, land, other constructions that are immovable and equipment




0


Other investments


Other assets reported in ‘Any other assets, not elsewhere shown’




A


Futures


Standardised contract between two parties to buy or sell a specified asset of standardised quantity and quality at a specified future date at a price agreed today




B


Call Options


Contract between two parties concerning the buying of an asset at a reference price during a specified time frame, where the buyer of the call option gains the right, but not the obligation, to buy the underlying asset




C


Put Options


Contract between two parties concerning the selling of an asset at a reference price during a specified time frame, where the buyer of the put option gains the right, but not the obligation, to sell the underlying asset




D


Swaps


Contract in which counterparties exchange certain benefits of one party's financial instrument for those of the other party's financial instrument, and the benefits in question depend on the type of financial instruments involved




E


Forwards


Non-standardised contract between two parties to buy or sell an asset at a specified future time at a price agreed today




F


Credit derivatives


Derivative whose value is derived from the credit risk on an underlying bond, loan or any other financial asset









ANNEX V

Complementary Identification Code (CIC) Table


















First 2 positions



Asset listed in


ISO 3166-1-alpha-2 country code, XV, XL or XT




 


 


 


 


 


 


 


 


 


 


 


 





Third position



Category


1


2


3


4


5


6


7


8


9


0




Government bonds


Corporate bonds


Equity


Investment funds Collective Investment Undertakings


Structured notes


Collateralised securities


Cash and deposits


Mortgages and loans


Property


Other investments





Fourth position



Sub-category or main risk


1


1


1


1


1


1


1


1


1


 




Central Government bonds


Corporate bonds


Common equity


Equity funds


Equity risk


Equity risk


Cash


Uncollateralised loans made


Property (office and commercial)


 




2


2


2


2


2


2


2


2


2


 




Supra-national bonds


Convertible bonds


Equity of real estate related corporation


Debt funds


Interest rate risk


Interest rate risk


Transferable deposits (cash equivalents)


Loans made collateralised with securities


Property (residential)


 




3


3


3


3


3


3


3


 


3


 




Regional government bonds


Commercial paper


Equity rights


Money market funds


Currency risk


Currency risk


Other deposits short term (less than or equal to one year)


 


Property (for own use)


 




4


4


4


4


4


4


4


4


4


 




Local authorities bonds


Money market instruments


Preferred equity


Asset allocation funds


Credit risk


Credit risk


Other deposits with term longer than one year


Mortgages


Property (under construction for investment)


 




5


5


 


5


5


5


5


5


5


 




Treasury bonds


Hybrid bonds


 


Real estate funds


Real estate risk


Real estate risk


Deposits to cedants


Other collateralized loans made


Plant and equipment (for own use)


 




6


6


 


6


6


6


 


6


6


 




Covered bond


Common covered bonds


 


Alternative funds


Commodity risk


Commodity risk


 


Loans on policies


Property (under construction for own use)


 




7


7


 


7


7


7


 


 


 


 




National Central Banks


Covered bonds subject to specific law


 


Private equity funds


Catastrophe and Weather risk


Catastrophe and Weather risk


 


 


 


 




 


8


 


8


8


8


 


 


 


 




 


Subordinated bonds


 


Infrastructure funds


Mortality risk


Mortality risk


 


 


 


 




9


9


9


9


9


9


9


9


9


9




Other


Other


Other


Other


Other


Other


Other


Other


Other


Other




















Third position



Category


A


B


C


D


E


F




Futures


Call Options


Put Options


Swaps


Forwards


Credit derivatives





Fourth position



Sub-category or main risk


1


1


1


1


1


1




Equity and index futures


Equity and index options


Equity and index options


Interest rate swaps


Forward interest rate agreement


Credit default swap




2


2


2


2


2


2




Interest rate futures


Bond options


Bond options


Currency swaps


Forward exchange rate agreement


Credit spread option




3


3


3


3


 


3




Currency futures


Currency options


Currency options


Interest rate and currency swaps


 


Credit spread swap




 


4


4


4


 


4




 


Warrants


Warrants


Total return swap


 


Total return swap




5


5


5


5


 


 




Commodity futures


Commodity options


Commodity options


Security swaps


 


 




 


6


6


 


 


 




 


Swaptions


Swaptions


 


 


 




7


7


7


7


7


 




Catastrophe and Weather risk


Catastrophe and Weather risk


Catastrophe and Weather risk


Catastrophe and Weather risk


Catastrophe and Weather risk


 




8


8


8


8


8


 




Mortality risk


Mortality risk


Mortality risk


Mortality risk


Mortality risk


 




9


9


9


9


9


9




Other


Other


Other


Other


Other


Other









ANNEX VI

Definitions of the CIC Table









First 2 positions — Assets listed in




Definition





Country


ISO 3166-1-alpha-2 country code


Identify the ISO 3166-1-alpha-2 country code where the asset is listed in. An asset is considered as being listed if it is negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC. If the asset is listed in more than one country or the undertaking uses for valuation purposes a price provider which is one of the regulated markets or multilateral trading facility where the asset is listed in, the country shall be the one of that regulated market or multilateral trading facilty used as the reference for valuation purposes.




XV


Assets listed in more than one country


Identify assets that are listed in one or more countries but when the undertaking uses for valuation purposes a price provider which is not one of the regulated markets or multilateral trading facility where the asset is listed in.




XL


Assets that are not listed in a stock exchange


Identify assets that are not negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC.




XT


Assets that are not exchange tradable


Identify assets that by their nature are not subject to negotiation on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/CE.





Third and fourth position — Category




Definition








1




Government bonds




Bonds issued by public authorities, whether by central governments supra-national government institutions, regional governments or local authorities local authorities and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States' central government and central banks denominated and funded in the domestic currency of that central government and the central bank, multilateral development banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or international organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee meets the requirements set out in Article 215 of Delegated Regulation 2015/35.


Regarding bonds with a qualifying guarantee, the third and fourth position shall be attributed by reference to the entity providing the guarantee.





11


Central Government bonds


Bonds issued by central governments




12


Supra-national bonds


Bonds issued by public institutions established by a commitment between national states, e.g. issued by a multilateral development bank as listed in Annex VI, Part 1, Number 4 of the Capital Requirements Directive (2013/36/EU) or issued by an international organisation listed in Annex VI, Part 1, Number 5 of the Capital Requirements Directive (2013/36/EU)




13


Regional government bonds


Regional government or autonomous communities debt instruments offered to the public in a public offering on the capital market




14


Local authorities bonds


Bonds issued by local authorities, including cities, provinces, districts and other municipal authorities




15


Treasury bonds


Short term government bonds, issued by central governments (issued with a maturity term up to 1 year)




16


Covered bonds


Government bonds which have a pool of assets that secures or ‘covers’ the bond. Those assets remain on the issuer balance sheet.




17


National Central banks


Bonds issued by national central banks




19


Other


Other government bonds, not classified under the above categories







2




Corporate bonds




Bonds issued by corporations





21


Corporate bonds


Bonds issued by corporations, with simple characteristics, usually covering the ones referred to as ‘plain vanilla’, and that don't have any special feature described in the categories 22 to 28




22


Convertible bonds


Corporate bonds that the holder can convert into shares of common stock in the issuing company or cash of equal value, having debt and equity-like features




23


Commercial paper


Unsecured, short-term debt instrument issued by a corporation, typically for the financing of accounts receivable, inventories and meeting short-term liabilities, usualy with original maturity lesser than 270 days.




24


Money market instruments


Very short term debt securities (usualy with maturities ranging form 1 day up to 1 year), consisting mainly of negotiable certificates of deposit (CDs), bankers acceptances, repurchase agreements (repos) and other highly liquid instruments. Commercial Paper is excluded from this category




25


Hybrid bonds


Corporate bonds that have debt and equity-like features, but are not convertible.




26


Common covered bonds


Corporate bonds which have a pool of assets that secures or ‘covers’ the bond. Those assets remain on the issuer balance sheet. Covered bonds subject to specific law are excluded from this category




27


Covered bonds subject to specific law


Corporate bonds which have a pool of assets that secures or ‘covers’ the bond if the originator becomes insolvent and are subject by law to special public supervision designed to protect bond-holders, as definid in Article 22(4) of Directive 2009/65/CE.
An example of this category is Pfandbrief: ‘Covered bonds which are issued on the basis of the Pfandbrief Act. They are used to refinance loans for which collateral is furnished in the form of loans secured by real estate liens (Mortgage Pfandbriefe), public-sector loans (Public Pfandbriefe), ship mortgages (Ship Pfandbriefe) or aircraft mortgages (Aircraft Pfandbriefe). Thus, the distinction made between these Pfandbrief types refers to the cover pool created for each type of Pfandbrief.’




28


Subordinated bonds


Corporate bonds which have a lower priority than other bonds of the issuer in case of liquidation.




29


Other


Other corporate bonds, with other characteristics than the ones identified in the above categories







3




Equity




Shares and other securities equivalent to shares representing corporations' capital, i.e., representing ownership in a corporation





31


Common equity


Equity that represents basic property rights on corporations




32


Equity of real estate related corporation


Equity representing capital from real estate related corporations




33


Equity rights


Rights to subscribe to additional shares of equity at a set price




34


Preferred equity


Equity security that is senior to common equity, having a higher claim on the assets and earnings than common equity, but is subordinate to bonds




39


Other


Other equity, not classified under the above categories







4




Collective Investment Undertakings




Collective investment undertaking' means an undertaking for collective investment in transferable securities (UCITS) as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council or an alternative investment fund (AIF) as defined in Article 4(1)(a) of Directive 2011/61/EU of the European Parliament and of the Council.





41


Equity funds


Collective investment undertakings mainly invested in equity




42


Debt funds


Collective investment undertakings mainly invested in bonds




43


Money market funds


Collective investment undertakings under the definition provided by ESMA (CESR/10-049)




44


Asset allocation funds


Collective investment undertakings which invests its assets pursuing a specific asset allocation objective, e.g. primarily investing in the securities of companies in countries with nascent stock markets or small economies, specific sectors or group of sectors, specific countries or other specific investment objective




45


Real estate funds


Collective investment undertakings mainly invested in real estate




46


Alternative funds


Collective investment undertakings whose investment strategies include such as hedging, event driven, fixed income directional and relative value, managed futures, commodities etc.




47


Private equity funds


Collective investment undertakings used for making investments in equity securities following strategies associated with private equity.




48


Infrastructure funds


Collective investment undertakings that invest in utilities such as toll roads, bridges, tunnels, ports and airports, oil and gas distribution, electricity distribution and social infrastructure such as healthcare and educational facilities




49


Other


Other Collective investment undertakings, not classified under the above categories







5




Structured notes




Hybrid securities, combining a fixed income (return in the form of fixed payments) instrument with a series of derivative components. Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have embedded one or a combination of categories of derivatives, including Credit Default Swaps (CDS), Constant Maturity Swaps (CMS), Credit Default Options (CDOp). Assets under this category are not subject to unbundling





51


Equity risk


Structured notes mainly exposed to equity risk




52


Interest rate risk


Structured notes mainly exposed to interest rate risk




53


Currency risk


Structured notes mainly exposed to currency risk




54


Credit risk


Structured notes mainly exposed to credit risk




55


Real estate risk


Structured notes mainly exposed to real estate risk




56


Commodity risk


Structured notes mainly exposed to commodity risk




57


Catastrophe and Weather risk


Structured notes mainly exposed to catastrophe or weather risk




58


Mortality risk


Structured notes mainly exposed to mortality risk




59


Other


Other structured notes, not classified under the above categories







6




Collateralised securities




Securities whose value and payments are derived from a portfolio of underlying assets. Includes Asset Backed Securities (ABS), Mortgage Backed securities (MBS), Commercial Mortgage Backed securities (CMBS), Collateralised Debt Obligations (CDO), Collateralised Loan Obligations (CLO), Collateralised Mortgage Obligations (CMO). Assets under this category are not subject to unbundling





61


Equity risk


Collateralised securities mainly exposed to equity risk




62


Interest rate risk


Collateralised securities mainly exposed to interest rate risk




63


Currency risk


Collateralised securities mainly exposed to currency risk




64


Credit risk


Collateralised securities mainly exposed to credit risk




65


Real estate risk


Collateralised securities mainly exposed to real estate risk




66


Commodity risk


Collateralised securities mainly exposed to commodity risk




67


Catastrophe and Weather risk


Collateralised securities mainly exposed to catastrophe or weather risk




68


Mortality risk


Collateralised securities mainly exposed to mortality risk




69


Other


Other collateralised securities, not classified under the above categories







7




Cash and deposits




Money in the physical form, cash equivalent, bank deposits and other money deposits





71


Cash


Notes and coins in circulation that are commonly used to make payments




72


Transferable deposits (cash equivalents)


Deposits exchangeable for currency on demand at par and which are directly usable for making payments by cheque, draft, giro order, direct debit/credit, or other direct payment facility, without penalty or restriction




73


Other deposits short term (less than or equal to one year)


Deposits other than transferable deposits, with remaining maturity inferior or equal to 1 year, that cannot be used to make payments at any time and that are not exchangeable for currency or transferable deposits without any kind of significant restriction or penalty




74


Other deposits with term longer than one year


Deposits other than transferable deposits, with remaining maturity superior to 1 year, that cannot be used to make payments at any time and that are not exchangeable for currency or transferable deposits without any kind of significant restriction or penalty




75


Deposits to cedants


Deposits relating to reinsurance accepted




79


Other


Other cash and deposits, not classified under the above categories







8




Mortgages and loans




Financial assets created when creditors lend funds to debtors, with collateral or not, including cash pools.





81


Uncollateralized loans made


Loans made without collateral




82


Loans made collateralized with securities


Loans made with collateral in the form of financial securities




84


Mortgages


Loans made with collateral in the form of real estate




85


Other collateralized loans made


Loans made with collateral in any other form




86


Loans on policies


Loans made with insurance policies as collateral




89


Other


Other mortgages and loans, not classified under the above categories







9




Property




Buildings, land, other constructions that are immovable and equipment





91


Property (office and commercial)


Office and commercial building used for investment




92


Property (residential)


Residential buildings used for investment




93


Property (for own use)


Real estate for the own use of the undertaking




94


Property (under construction for investment)


Real estate that is under construction, for future usage as investment




95


Plant and equipment (for own use)


Plant and equipment for the own use of the undertaking




96


Property (under construction for own use)


Real estate that is under construction, for future own usage




99


Other


Other real estate, not classified under the above categories




0


Other investments


Other assets reported in ‘Other investments’







A




Futures




Standardised contract between two parties to buy or sell a specified asset of standardised quantity and quality at a specified future date at a price agreed today





A1


Equity and index futures


Futures with equity or stock exchange indices as underlying




A2


Interest rate futures


Futures with bonds or other interest rate dependent security as underlying




A3


Currency futures


Futures with currencies or other currencies dependent security as underlying




A5


Commodity futures


Futures with commodities or other commodities dependent security as underlying




A7


Catastrophe and Weather risk


Futures mainly exposed to catastrophe or weather risk




A8


Mortality risk


Futures mainly exposed to mortality risk




A9


Other


Other futures, not classified under the above categories







B




Call Options




Contract between two parties concerning the buying of an asset at a reference price during a specified time frame, where the buyer of the call option gains the right, but not the obligation, to buy the underlying asset





B1


Equity and index options


Call options with equity or stock exchange indices as underlying




B2


Bond options


Call options with bonds or other interest rate dependent security as underlying




B3


Currency options


Call options with currencies or other currencies dependent security as underlying




B4


Warrants


Call options that entitles the holder to buy stock of the issuing company at a specified price




B5


Commodity options


Call options with commodities or other commodities dependent security as underlying




B6


Swaptions


Call options granting its owner the right but not the obligation to enter into a long position in an underlying swap, i.e., enter into a swap where the owner pays the fixed leg and receive the floating leg




B7


Catastrophe and Weather risk


Call options mainly exposed to catastrophe or weather risk




B8


Mortality risk


Call options mainly exposed to mortality risk




B9


Other


Other call options, not classified under the above categories







C




Put Options




Contract between two parties concerning the selling of an asset at a reference price during a specified time frame, where the buyer of the put option gains the right, but not the obligation, to sell the underlying asset





C1


Equity and index options


Put options with equity or stock exchange indices as underlying




C2


Bond options


Put options with bonds or other interest rate dependent security as underlying




C3


Currency options


Put options with currencies or other currencies dependent security as underlying




C4


Warrants


Put options that entitles the holder to sell stock of the issuing company at a specified price




C5


Commodity options


Put options with commodities or other commodities dependent security as underlying




C6


Swaptions


Put options granting its owner the right but not the obligation to enter into a short position in an underlying swap, i.e., enter into a swap in which the owner will receive the fixed leg, and pay the floating leg




C7


Catastrophe and Weather risk


Put options mainly exposed to catastrophe or weather risk




C8


Mortality risk


Put options mainly exposed to mortality risk




C9


Other


Other put options, not classified under the above categories







D




Swaps




Contract in which counterparties exchange certain benefits of one party's financial instrument for those of the other party's financial instrument, and the benefits in question depend on the type of financial instruments involved





D1


Interest rate swaps


Swap that exchange interest flows




D2


Currency swaps


Swap that exchange currency




D3


Interest rate and currency swaps


Swap that exchange interest and currency flows




D4


Total return swap


A swap in which the non-floating rate side is based on the total return of an equity or fixed income instrument with the life longer that the swap




D5


Security swaps


Swap that exchange securities




D7


Catastrophe and Weather risk


Swaps mainly exposed to catastrophe or weather risk




D8


Mortality risk


Swaps mainly exposed to mortality risk




D9


Other


Other swaps, not classified under the above categories







E




Forwards




Non-standardised contract between two parties to buy or sell an asset at a specified future time at a price agreed today





E1


Forward interest rate agreement


Forward contract in which typicaly one party pays a fixed interest rate, and receives a variable interest rate usualy based on an underlying index rate, at the predefined forward date




E2


Forward exchange rate agreement


Forward contract in which one party pays an amount in one currency, and receives an equivalent amount in a different currency resulting from the conversion using the contractual exchange rate, at the predefined forward date




E7


Catastrophe and Weather risk


Forwards mainly exposed to catastrophe or weather risk




E8


Mortality risk


Forwards mainly exposed to mortality risk




E9


Other


Other forwards, not classified under the above categories







F




Credit derivatives




Derivative whose value is derived from the credit risk on an underlying bond, loan or any other financial asset





F1


Credit default swap


Credit derivative transaction in which two parties enter into an agreement whereby one party pays the other a fixed periodic coupon for the specified life on the agreement and the other party makes no payments unless a credit event relating to a predetermined reference asset occurs




F2


Credit spread option


Credit derivative that will generate cash flows if a given credit spread between two specific assets or benchmarks changes from its current level




F3


Credit spread swap


A swap in which one party makes a fixed payment to the other on the swap's settlement date and the second party pays the first an amount based on the actual credit spread




F4


Total return swap


A swap in which the non-floating rate side is based on the total return of an equity or fixed income instrument with the life longer that the swap




F9


Other


Other credit derivatives, not classified under the above categories