Source: EURLEX
Language: en
Format: md

5.5.2023 EN Official Journal of the European Union L 120/1

## II

_(Non-legislative acts)_

# REGULATIONS

**COMMISSION IMPLEMENTING REGULATION (EU) 2023/894**

**of 4 April 2023**

**laying down implementing technical standards for the application of Directive 2009/138/EC of the**
**European Parliament and the Council with regard to the templates for the submission by insurance**
**and reinsurance undertakings to their supervisory authorities of information necessary for their**
**supervision and repealing Implementing Regulation (EU) 2015/2450**

**(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 Article 35(10),
third subparagraph, Article 244(6), third subparagraph, and Article 245(6), second subparagraph, thereof,

Whereas:

(1) Information received through reporting is essential for risk based supervision and policyholder protection. To this
end, supervisors need to receive meaningful data within reasonable timelines. In order to ensure that the
reporting requirements stay up to date and reflect emerging risks and evolving practices, it is necessary to
substantially revise reporting templates provided by Implementing Regulation (EU) 2015/2450. This requires
changes to numerous templates, the addition of new templates and the removal of obsolete ones. Given the
extent of the changes, it is appropriate to repeal Implementing Regulation (EU) 2015/2450.

(2) Cross border business is not intrinsically riskier but it adds another layer of complexity. Effective supervision
should ensure that all policyholders and beneficiaries receive equal treatment regardless of their nationality or
place of residence. With a view to facilitating the achievement of this objective the existing cross-border templates
are replaced by new reporting templates that consolidate the information requirement which captures
information on premiums, claims and expenses by both location of underwriting and location of risk.

(3) It is also necessary to establish a certain minimum legal requirement as regards the extent of the information on
climate change related risks reported to supervisory authorities. Undertakings should provide an overview on
their respective share of investments exposed to climate change-related transition and physical risk to supervisory
authorities.

(4) There is a lack of granularity regarding the information for non-life products, which is detrimental for policy­
holder protection. Therefore, supervisors should have clear information on product level category. To this end, a
new template on non-life obligation analysis is introduced for reporting by line of business with a few exceptions
reported by product categories.

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

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(5) As insurance or reinsurance undertakings may increasingly underwrite cyber risk, supervisors should incorporate
considerations on this emerging risk in their supervisory activities. In order to facilitate such activities, a new
reporting template on cyber underwriting risk is included.

(6) As part of the supervisory review process, it is important for supervisory authorities to be able to monitor the
adequacy of internal models. Partial and full internal models allow to capture the individual risk of a company
better and Directive 2009/138/EC allows insurance and reinsurance undertakings to use them for determining
capital requirements without limitations stemming from the standard formula. However, assessments based on
non-standardized information make supervision more difficult. Supervisory authorities should therefore benefit
from new templates and clarified instructions, which support sensible data production.

(7) Reporting requirements should not be excessively burdensome for undertakings. To that end, it is necessary to
specify how several reporting requirements apply in a proportionate way without jeopardizing the quality of data
to be provided by the undertakings.

(8) Captive insurance undertakings and captive reinsurance undertakings which only cover risks associated with the
industrial or commercial group to which they belong, present a particular risk profile that should be taken into
account when defining reporting requirements. Captive insurance undertakings and captive reinsurance under­
takings should therefore be able to benefit from specific risk-based reporting arrangements.

(9) 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.

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

(11) 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 advice 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 ( [2] ).

(12) Undertakings should be given sufficient time to implement the updated reporting requirements. The date of
application of this Regulation should therefore be deferred,

HAS ADOPTED THIS REGULATION:

CHAPTER I

**TEMPLATES FOR SUPERVISORY REPORTING**

_Article 1_

**Supervisory reporting formats**

Insurance and reinsurance undertakings, captive insurance and captive reinsurance undertakings, participating insurance
and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit the
information in accordance with 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 the
information referred to in templates S.06.02, S.08.01 and S.11.01 of Annex I and III to this Implementing
Regulation which shall be expressed in units with two decimals;

( [2] ) 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).

5.5.2023 EN Official Journal of the European Union L 120/3

(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;

(d) all data points shall be expressed as positive values except in the following cases:

(i) the data points are of an opposite nature from the natural amount of the item;

(ii) the nature of the data point allows for positive and negative values to be reported;

(iii) a different reporting format is required by the instructions set out in the Annex concerned.

_Article 2_

**Reporting currency**

1. Unless otherwise required by the supervisory authority for the purposes of this Implementing Regulation,
reporting currency, shall be the following currency:

(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 provided for in Annex II and III of
this Implementing Regulation.

3. When expressing the value of any asset or liability denominated in another currency than the reporting currency,
insurance and reinsurance undertakings, captive insurance and captive reinsurance undertakings, participating under­
takings, insurance holding companies and mixed financial holding companies shall convert the value into the reporting
currency as if the conversion had taken place at the closing rate of the last day for which the appropriate rate was
available in the reporting period to which the asset or liability relates.

4. When expressing the value of any income or expense, insurance and reinsurance undertakings, captive insurance
and captive reinsurance undertakings, participating undertakings, insurance holding companies and mixed financial
holding companies shall convert that value into the reporting currency using the same basis of conversion as that
used for accounting purposes.

5. When expressing the values of historical data denominated in a currency other than the reporting currency, such
values related to previous reporting periods shall be converted into the reporting currency based on the closing rate on
the last day of the period being reported for which the conversion rate is available.

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

_Article 3_

**Re-submission of information**

Insurance and reinsurance undertakings, captive insurance and captive reinsurance undertakings, participating insurance
and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall be responsible
for the quality of the information reported.

They shall re-submit as soon as practicable the information reported using the templates referred to in this Imple­
menting Regulation where:

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(a) the information originally reported has materially changed in relation to the same reporting period after the
submission of that information to the supervisory authorities or to the group supervisor; or

(b) the supervisory authorities or the group supervisor request it due to material data quality issues.

_Article 4_

**Risk-based reporting thresholds**

1. Insurance and reinsurance undertakings, captive insurance and captive reinsurance undertakings, participating
insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall
not be required by the supervisory authorities to submit annually the information referred to in Articles 35 of Directive
2009/138/EC to which a risk-based reporting threshold applies when that threshold is not exceeded in both the current
and the previous reporting year.

2. Insurance and reinsurance undertakings, captive insurance and captive reinsurance undertakings, participating
insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies that
do not exceed the applicable risk-based reporting thresholds as defined in the previous paragraph shall be exempted
from reporting the information referred to in Article 35 of Directive 2009/138/EC for which risk-based thresholds are
identified in this Implementing Regulation for the current and the following reporting year.

3. Insurance and reinsurance undertakings, captive insurance and captive reinsurance undertakings, participating
insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies that
exceed the applicable risk-based reporting thresholds as defined in paragraph 1 shall report information referred to
in Article 35 of Directive 2009/138/EC for which risk-based thresholds are identified in this Implementing Regulation
for the current reporting year and reassess whether the thresholds are not exceeded in the following reporting year.

4. Captive insurance undertakings which fulfil all of the following conditions shall use the templates as set out in
Articles 7, 9, 11, 13, 14, 16, 18, 20, 22, 24 and 25 of this Regulation:

a) in relation to the insurance obligations, all insured and beneficiaries are legal entities of the group to which the
captive insurance undertaking belongs or are natural persons eligible to be covered under the group insurance
policies as long as the business covering natural persons remains below 5 % of technical provisions;

b) the insurance obligations and the insurance contracts underlying the reinsurance obligations do not relate to any
compulsory third party liability insurance.

5. Captive reinsurance undertakings which fulfil all of the following conditions shall use the templates as set out in
Articles 7, 9, 12, 15, 17, 19, 21, 22 and 25 of this Regulation:

a) the conditions in points a) and b) of previous paragraph;

b) loans in place with the parent or any group company, including groups cashpools do not exceed 20 % of Total
Assets held by the captive reinsurance undertaking;

c) the maximum loss resulting from the gross technical provisions can be deterministically assessed without the use of
stochastic methods.

CHAPTER II

**QUANTITATIVE REPORTING TEMPLATES FOR INDIVIDUAL UNDERTAKINGS**

_Article 5_

**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),
point (d), of Delegated Regulation (EU) 2015/35, using the following templates and complying with the following
instructions:

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(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 to this Regulation;

(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 method referred to in
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 specified 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
specified 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 under­
taking, 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 specified in
Annex VI;

(h) 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 specified 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;

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

(j) 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;

(k) 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;

(l) 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 paragraph 1, point (f), insurance and reinsurance undertakings shall determine the ratio of
collective investments held by the undertaking to total investments by taking 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 and dividing that amount by the sum of items C0010/R0070 and C0010/R0220
of template S.02.01.02.

_Article 6_

**Quarterly quantitative templates for captive insurance and captive reinsurance undertakings**

Captive insurance and captive 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), point (d) of Delegated Regulation (EU) 2015/35 using the following templates and complying with
the following instructions:

L 120/6 EN Official Journal of the European Union 5.5.2023

(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 method referred to in
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 specified 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.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 specified 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;

(f) template S.17.01.02 of Annex I, specifying information on non-life technical provisions for each line of business as
specified 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;

(g) 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;

(h) where captive 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;

(i) where captive 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 7_

**Simplifications allowed on quarterly reporting for individual undertakings and captive insurance and captive**
**reinsurance undertakings**

1. With regard to the information referred to in Article 5(1), point (c), and Article 6, point (c), valuation of data may
rely on estimates and estimation methods to a greater extent than valuation of annual financial data. The valuation for
the quarterly reporting shall be designed to ensure that the resulting information is reliable and complies with the
standards laid down in Article 75 of Directive 2009/138/EC and that all material information that is relevant for the
understanding of the data is reported in accordance to Article 305 of Delegated Regulation (EU) 2015/35.

2. When submitting the information referred to in Article 5(1), points (h) and (i) and Article 6, points (e) and (f),
insurance and reinsurance undertakings and captive insurance and captive reinsurance undertakings may apply
simplified methods in the calculation of the technical provisions.

_Article 8_

**Annual quantitative templates for individual undertakings and captive insurance and captive reinsurance**
**undertakings – Basic information and content of submission**

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

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(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), point (d), of
Delegated Regulation (EU) 2015/35 using the following templates and complying with the following instructions:

(a) template S.02.01.01 of Annex I, specifying balance sheet information using the valuation method referred to in
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;

(b) unless one single currency represents more than 80 % of the total liabilities, template S.02.02.01 of Annex I,
specifying information on 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, where (i) or (ii) applies:

(i) the amount of any of the following values is higher than 2 % of Total Assets:

(1) value of guarantee/collateral/contingent liabilities – Guarantees provided by the undertaking, including letters
of credit (C0020/R0010) plus Value of guarantee/collateral/contingent liabilities – Total collateral pledged
(C0020/R0300) plus Maximum value – Total Contingent liabilities (C0010/R0400); or

(2) value of guarantee/collateral/contingent liabilities – Guarantees received by the undertaking, including letters
of credit (C0020/R0030) plus Value of guarantee/collateral/contingent liabilities – Total collateral held
(C0020/R0200);

(ii) the undertaking has provided or received any unlimited guarantee;

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

(e) template S.04.03.01 of Annex I, specifying information on Basic Information – List of underwriting entities,
following the instructions set out in section S.04.03 of Annex II;

(f) template S.04.04.01 of Annex I, specifying information on activity by country – location of underwriting, following
the instructions set out in section S.04.04 of Annex II;

(g) template S.04.05.01 of Annex I, specifying information on Activity by country – location of risk, following the
instructions set out in section S.04.05 of Annex II;

(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 specified in
Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.05.01 of Annex II.

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_Article 10_

**Annual quantitative templates for captive insurance undertakings – Balance sheet and other general**
**information**

Captive insurance undertakings shall submit annually the information referred to in Article 304(1) point (d) of Delegated
Regulation (EU) 2015/35 using the following templates and complying with the following instructions:

(a) template S.02.01.01 of Annex I, specifying balance sheet information using the valuation method referred to in
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;

(b) 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, where (i) or (ii) applies:

(i) the amount of any of the following values is higher than 2 % of Total Assets:

(1) value of guarantee/collateral/contingent liabilities – Guarantees provided by the undertaking, including letters
of credit (C0020/R0010) plus Value of guarantee/collateral/contingent liabilities – Total collateral pledged
(C0020/R0300) plus Maximum value – Total Contingent liabilities (C0010/R0400); or

(2) value of guarantee/collateral/contingent liabilities – Guarantees received by the undertaking, including letters
of credit (C0020/R0030) plus Value of guarantee/collateral/contingent liabilities – Total collateral held
(C0020/R0200);

(ii) the undertaking has provided or received any unlimited guarantee;

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

(d) template S.04.03.01 of Annex I, specifying information on Basic Information – List of underwriting entities,
following the instructions set out in section S.04.03 of Annex II;

(e) template S.04.04.01 of Annex I, specifying information on Activity by country – location of underwriting, following
the instructions set out in section S.04.04 of Annex II;

(f) template S.04.05.01 of Annex I, specifying information on Activity by country – location of risk, following the
instructions set out in section S.04.05 of Annex II;

(g) 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.

_Article 11_

**Annual quantitative templates for captive reinsurance undertakings – Balance sheet and other general**
**information**

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

(a) template S.02.01.01 of Annex I, specifying balance sheet information using the valuation method referred to in
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;

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(b) 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;

(c) template S.04.03.01 of Annex I, specifying information on Basic Information – List of underwriting entities,
following the instructions set out in section S.04.03 of Annex II Regulation;

(d) template S.04.04.01 of Annex I, specifying information on Activity by country – location of underwriting, following
the instructions set out in section S.04.04 of Annex II;

(e) template S.04.05.01 of Annex I, specifying information on Activity by country – location of risk, following the
instructions set out in section S.04.05 of Annex II;

(f) 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.

_Article 12_

**Annual quantitative templates for individual undertakings and captive insurance undertakings – Investments**
**information**

Insurance and reinsurance undertakings and captive insurance 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), point (d), of Delegated Regulation (EU) 2015/35 using the following templates and complying with
the following instructions:

(a) 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 specified in Annex VI;

(b) 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 5(1), point (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;

(c) template S.06.04.01 of Annex I, specifying the information on climate change-related risks to investments, following
the instructions set out in section S.06.04 of Annex II;

(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;

(f) 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;

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(g) 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;

(h) where the ratio of the value of assets held as collateral to total balance sheet as reported in items C0010/R0500 of
template S.02.01.01 exceeds 10 %, 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 13_

**Annual quantitative templates for individual undertakings and captive insurance undertakings – Technical**
**provisions and risks information**

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

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

(b) template S.12.02.01 of Annex I, specifying information on life and health SLT technical provisions by country
where the life and health SLT technical provisions regarding the home country do not represent 100 % of the sum
of the technical provisions calculated as a whole and gross best estimate, following the instructions set out in
section S.12.02 of Annex II;

(c) unless 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, 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
contracts and annuities stemming from non-life contracts, by product issued by the undertaking, following the
instructions set out in section S.14.01 of Annex II;

(e) template S.14.02.01 of Annex I, specifying information on non-life obligations analysis, by line of business and
specific product categories issued by the undertaking, following the instructions set out in section S.14.02 of
Annex II;

(f) template S.14.03 of Annex I, specifying information on cyber underwriting risk, following instructions set out in
section S.14.03 of Annex II, where any of the following conditions apply:

(i) the sum of premiums earned for standalone cyber policies and policies with cyber as add-on coverage, where
only the estimated premiums earned for cyber risk are to be taken into account, is greater than 5 % of the
overall non-life business pursued by the undertaking, or greater than EUR 5 million;

(ii) the number of policies that include cyber risk coverage represent more than 3 % of the total number of policies
of the non-life business;

5.5.2023 EN Official Journal of the European Union L 120/11

(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
specified in Annex I to Delegated Regulation (EU) 2015/35;

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

(i) template S.17.03.01 of Annex I, specifying information on non-life technical provisions referred to direct insurance
business by country, where the non-life technical provisions regarding the home country does not represent 100 %
of the sum of the technical provisions calculated as a whole and gross best estimate, following the instructions set
out in section S.17.03 of Annex II;

(j) unless 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, 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, for the lines of
business representing a coverage of 90 % of the sum of the technical provisions calculated as a whole and gross
best estimate, 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 specified in Annex I to Delegated Regulation (EU)
2015/35;

(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 material lines of business representing a coverage of 90 % of the
non-life technical provisions as specified in Annex I to Delegated Regulation (EU) 2015/35, following the
instructions set out in section S.20.01 of Annex II;

(m) template S.21.01.01 of Annex I, specifying information on loss distribution risk profile of non-life business for
material lines of business representing a coverage of 90 % of the non-life technical provisions as specified in
Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.21.01 of Annex II;

(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 for material
lines of business representing a coverage of 90 % of the non-life technical provisions as specified in Annex I to
Delegated Regulation (EU) 2015/35, following the instructions in S.21.03 of Annex II.

2. For the purposes of paragraph 1, point (g), for insurance and reinsurance undertakings other than captive
insurance or captive reinsurance undertakings, information shall additionally be reported by currency, following the
instructions set out in section S.16.01 of Annex II. 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) amount for the reporting currency;

(ii) amount 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) amount 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.

L 120/12 EN Official Journal of the European Union 5.5.2023

3. For the purposes of paragraph 1, point (k), for insurance and reinsurance undertakings other than captive
insurance or captive reinsurance undertakings, information shall additionally be reported 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 10 % of the total
gross best estimate of the claims provision, with the following split:

(i) amount 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;

(ii) amount 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.

_Article 14_

**Annual quantitative templates for captive reinsurance undertakings – Technical provisions information**

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

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

(b) template S.19.01.21 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 specified in Annex I to Delegated Regulation (EU)
2015/35.

_Article 15_

**Annual quantitative templates for individual undertakings and captive insurance undertakings – Long-term**
**guarantees information**

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

(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 16_

**Annual quantitative templates for captive reinsurance undertakings – Long-term guarantees information**

Captive reinsurance undertakings shall submit annually the information referred to in Article 304(1), point (d), of
Delegated Regulation (EU) 2015/35 using 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.

5.5.2023 EN Official Journal of the European Union L 120/13

_Article 17_

**Annual quantitative templates for individual undertakings and captive insurance undertakings – Own funds**
**and participations information**

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

(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) where the own funds amount for any tier change more than 5 % compared to the previous year, 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) where the own funds amount for any tier change more than 5 % compared to the previous year, 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 18_

**Annual quantitative templates for captive reinsurance undertakings – Own funds and participations**
**information**

Captive reinsurance undertakings shall submit annually the information referred to in Article 304(1), point (d), of
Delegated Regulation (EU) 2015/35 using 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.

_Article 19_

**Annual quantitative templates for individual undertakings and captive insurance undertakings – Solvency**
**Capital Requirement information**

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

(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 a partial internal model or a full internal model for the calculation of the Solvency
Capital Requirement, template S.25.05.01 of Annex I, specifying the Solvency Capital Requirement, following the
instructions set out in section S.25.05 of Annex II;

(c) 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;

(d) 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;

L 120/14 EN Official Journal of the European Union 5.5.2023

(e) 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;

(f) 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;

(g) 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;

(h) 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;

(i) 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;

(j) template S.26.08.01 of Annex I, specifying further information on the internal model used for the Solvency Capital
Requirement, for undertakings using a partial internal model or a full internal model, following the instructions set
out in section S.26.08 of Annex II;

(k) template S.26.09.01 of Annex I, specifying information on internal model market and credit risk for financial
instruments, following the instructions set out in section S.26.09 of Annex II;

(l) template S.26.10.01 of Annex I, specifying information on internal model portfolio view details of credit event risk,
following the instructions set out in section S.26.10 of Annex II;

(m) template S.26.11.01 of Annex I, specifying information on internal model details for financial instruments of credit
risk, following the instructions set out in section S.26.11 of Annex II;

(n) template S.26.12.01 of Annex I, specifying information on internal model for non-financial instruments of credit
risk, following the instructions set out in section S.26.12 of Annex II;

(o) template S.26.13.01 of Annex I, specifying information on internal model non-life and health NSLT underwriting
risk, following the instructions set out in section S.26.13 of Annex II;

(p) template S.26.14.01 of Annex I, specifying information on internal model life and health underwriting risk,
following the instructions set out in section S.26.14 of Annex II;

(q) template S.26.15.01 of Annex I, specifying information on internal model operational risk, following the
instructions set out in section S.26.15 of Annex II;

(r) template S.26.16.01 of Annex I, specifying information on internal model changes, following the instructions set
out in section S.26.16 of Annex II;

(s) template S. 27.01 specifying information on non-life catastrophe risk, following the instructions set out in
section S. 27.01 of Annex II as follows:

(i) for insurance and reinsurance undertakings other than captive insurance or captive reinsurance undertaking,
template S. 27.01.01 of Annex I,

(ii) for captive insurance or captive reinsurance undertakings, summary information and information on simplifi­
cations used on non-life and health catastrophe risk.

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

5.5.2023 EN Official Journal of the European Union L 120/15

3. Where a partial internal model is used, the information in the templates referred to in paragraph 1, points (c)
to (s), shall only be reported in relation to the risks covered by the standard formula and the templates referred to in of
paragraph 1, points (j) to (r), shall only be reported in relation to the risks covered by the internal model.

4. Where a full internal model is used, the information in the templates referred to in paragraph 1, points (c) to (s),
shall not be reported and the templates referred to in paragraph 1, points (j) to (r) shall be reported.

_Article 20_

**Annual quantitative templates for captive reinsurance undertaking— Solvency Capital Requirement**
**information**

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

(a) where the undertaking uses the standard formula for the calculation of the Solvency Capital Requirement, template
S.25.01.21 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 a partial internal model or a full internal model for the calculation of the Solvency
Capital Requirement, template S.25.05.21 of Annex I, specifying the Solvency Capital Requirement, following the
instructions set out in section S.25.05 of Annex II.

_Article 21_

**Annual quantitative templates for individual undertakings and captive insurance and captive reinsurance**
**undertakings – Minimum capital requirement information**

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

(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 22_

**Annual quantitative templates for individual undertakings – Variation analysis information**

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

(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.

L 120/16 EN Official Journal of the European Union 5.5.2023

_Article 23_

**Annual quantitative templates for individual undertakings and captive insurance undertakings – Reinsurance**
**and special purpose vehicles information**

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

(a) where reinsurance recoverables are higher than 10 % of the total best estimate calculated separately for life and nonlife business, template S.30.01.01 of Annex I, specifying information on facultative covers in the next reporting year
covering information on the 20 largest facultative reinsurance exposures and the 2 largest in each line of business as
specified in Annex I to Delegated Regulation (EU) 2015/35, insofar as not covered by the 20 largest, for which
facultative reinsurance is used, following the instructions set out in section S.30.01 of Annex II to this Regulation;

(b) where reinsurance recoverables are higher than 10 % of the total best estimate calculated separately for life and nonlife business, 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 20 largest facultative reinsurance exposures and the 2 largest in
each line of business as specified in Annex I to Delegated Regulation (EU) 2015/35, insofar as not covered by the
20 largest, following the instructions set out in section S.30.02 of Annex II to this Regulation;

(c) where reinsurance recoverables are higher than 10 % of the total best estimate calculated separately for life and nonlife business, 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) where reinsurance recoverables are higher than 10 % of the total best estimate calculated separately for life and nonlife business, 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 24_

**Annual quantitative templates for individual undertakings and captive insurance and captive reinsurance**
**undertakings – Ring-fenced funds, material matching adjustment portfolios and remaining part information**

1. Insurance and reinsurance undertakings and captive insurance and captive reinsurance undertakings shall submit
annually the information referred to in Article 304(1), point (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 and complying with the following instructions:

(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;

5.5.2023 EN Official Journal of the European Union L 120/17

(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 a partial internal model or a full internal model for the calculation of the Solvency
Capital Requirement, template SR.25.05.01 of Annex I, specifying the Solvency Capital Requirement, following the
instructions set out in section S.25.05 of Annex II;

(i) 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;

(j) 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;

(k) 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;

(l) 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;

(m) 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;

(n) 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;

(o) 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;

(p) for undertakings using a partial internal model or a full internal model, template SR.26.08.01 of Annex I, specifying
further information on the internal model used for the Solvency Capital Requirement, following the instructions set
out in section S.26.08 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 information in the templates referred to in paragraph 1, points (i) to (o)
and (q), shall only be reported in relation to the risks covered by the standard formula and the information in the
template referred to in paragraph 1, point (p), shall be reported in relation to the risks covered by the internal model.

L 120/18 EN Official Journal of the European Union 5.5.2023

3. Where a full internal model is used, the information in the templates referred to in paragraph 1, points (i) to (o)
and (q), shall not be reported and the information in the template referred to in paragraph 1, point (p), shall be
reported.

_Article 25_

**Annual quantitative templates for individual undertakings – intra-group-transactions information**

Insurance and reinsurance undertakings which are not part of a group as referred to in Article 213(2), points (a), (b)
or (c), 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 Article 245(2), second subparagraph, of that Directive, in
conjunction with Article 265 of that Directive, using the following templates and complying with the following
instructions:

(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 off-balance sheet
items and contingent liabilities, 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 insurance and
reinsurance, following the instructions set out in section S.36.04 of Annex II;

(e) template S.36.05.01 of Annex I, specifying information on significant intra-group transactions on profit and loss,
following the instructions set out in section S.36.05 of Annex II.

_Article 26_

**Quantitative templates for individual undertakings – intra-group transactions information**

Insurance and reinsurance undertakings which are not part of a group as referred to in Article 213(2), points (a), (b) or
(c), 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 as referred to in Article 245(2), second subparagraph, of that Directive,
and intra-group transactions to be reported in all circumstances as referred to in Article 245(3) of that Directive, as soon
as practicable using the relevant templates among templates S.36.00.01 to S.36.05.01 of Annex I to this Regulation,
following the instructions set out in section S.36.00 to S.36.05 of Annex II to this Regulation.

CHAPTER III

**QUANTITATIVE REPORTING TEMPLATES FOR GROUPS**

_Article 27_

**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
Article 254(2), second subparagraph, of Directive 2009/138/EC, the information referred to in Article 304(1), point (d),
of Delegated Regulation (EU) 2015/35, using the following templates and complying with the following instructions:

(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;

5.5.2023 EN Official Journal of the European Union L 120/19

(c) where, for the calculation of group solvency, the group uses method 1 as specified in Article 230 of Directive
2009/138/EC, either exclusively or in combination with method 2 as specified in Article 233 of that Directive,
template S.02.01.02 of Annex I to this Regulation, specifying balance sheet information, using the valuation method
referred to in 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.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 paragraph 1, point (f), where for the calculation of group solvency method 1 as specified 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 specified 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 of this paragraph and
adjusted in order to capture the required items of all entities included in the scope of template S.06.02.04.

_Article 28_

**Simplifications allowed on quarterly reporting for groups**

With regard to the information referred to in Article 27(1), point (c), of this Regulation, 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 29_

**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), point (d), of Delegated Regulation
(EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates and
complying with the following instructions:

(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;

L 120/20 EN Official Journal of the European Union 5.5.2023

(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 30_

**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), point (d), of Delegated Regulation (EU)
2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates and complying
with the following instructions:

(a) template S.02.01.01 of Annex I, specifying balance sheet information using both the valuation method referred to in
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) unless one single currency represents more than 80 % of the total liabilities, 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 where (i) or (ii) applies:

(i) the amount of any of the following values is higher than 2 % of Total Assets:

(1) value of guarantee/collateral/contingent liabilities – Guarantees provided by the undertaking, including letters
of credit (C0020/R0010) plus Value of guarantee/collateral/contingent liabilities – Total collateral pledged
(C0020/R0300) plus Maximum value – Total Contingent liabilities (C0010/R0400); or

(2) value of guarantee/collateral/contingent liabilities – Guarantees received by the undertaking, including letters
of credit (C0020/R0030) plus Value of guarantee/collateral/contingent liabilities – Total collateral held
(C0020/R0200);

(ii) the undertaking has provided or received unlimited guarantee;

(d) 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;

(e) 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 paragraph 1, points (a) and (b) shall only be submitted by participating insurance and
reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calcu­
lation 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.

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_Article 31_

**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 Article 254(2), third subparagraph, of Directive 2009/138/EC in relation to a
specific template, submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU)
2015/35, using the following templates and complying with the following instructions:

(a) where the group is exempted from reporting template S.06.02.04 in relation to the last quarter in accordance with
Article 254(2), second subparagraph, 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;

(b) where the group is exempted from reporting template S.06.03.04 in relation to the last quarter in accordance with
Article 254(2), second subparagraph, 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 27(1), point (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;

(c) 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;

(d) where the group is exempted from reporting template S.08.01.04 in relation to the last quarter in accordance with
Article 254(2), second subparagraph, 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;

(e) 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;

(f) 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;

(g) where the ratio of the value of assets held as collateral to total balance sheet as reported in items C0010/R0500 of
template S.02.01.01 exceeds 10 %, 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 paragraph 1, point (c), where for the calculation of group solvency as specified in Article 230
of Directive 2009/138/EC method 1 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 of this
paragraph and adjusted in order to capture the required items of all entities included in the scope of template
S.06.02.04.

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3. For the purposes of paragraph 1, point (f), where for the calculation of group solvency method 1 as specified 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 specified
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 of this paragraph and adjusted in order to capture the required items of all entities included in the
scope of template S.06.02.04.

_Article 32_

**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), point (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 33_

**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), point (d), of Delegated Regulation (EU)
2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates and complying
with the following instructions:

(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) where the own funds amount for any tier change more than 5 % compared to the previous year, 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) where the own funds amount for any tier change more than 5 % compared to the previous year, 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.

For the purposes of point (d), the template shall be reported in the presence of non-available own fund items, regardless
of the threshold.

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

_Article 34_

**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 the method 1 as defined in Article 230 of Directive
2009/138/EC, either exclusively or in combination with method 2 as specified in Article 233 of that Directive, shall
submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, using the
following templates and complying with the following instructions:

5.5.2023 EN Official Journal of the European Union L 120/23

(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 a partial internal model or a full internal model for the calculation of the Solvency Capital
Requirement, template S.25.05.04 of Annex I, specifying the Solvency Capital Requirement, following the
instructions set out in section S.25.05 of Annex III;

(c) 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;

(d) 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;

(e) 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;

(f) 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;

(g) 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;

(h) 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;

(i) 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;

(j) template S.26.08.04 of Annex I, specifying further information on the internal model used for the Solvency Capital
Requirement, for undertakings using a partial internal model or a full internal model, following the instructions set
out in section S.26.08 of Annex III;

(k) template S.26.09.04 of Annex I, specifying information on internal model market and credit risk for financial
instruments, following the instructions set out in section S.26.09 of Annex III;

(l) template S.26.10.01 of Annex I, specifying information on internal model portfolio view details of credit event risk,
following the instructions set out in section S.26.10 of Annex III;

(m) template S.26.11.01 of Annex I, specifying information on internal model details for financial instruments of credit
risk, following the instructions set out in section S.26.11 of Annex III;

(n) template S.26.12.01 of Annex I, specifying information on internal model for non-financial instruments of credit
risk, following the instructions set out in section S.26.12 of Annex III;

(o) template S.26.13.01 of Annex I, specifying information on internal model non-life and health NSLT underwriting
risk, following the instructions set out in section S.26.13 of Annex III;

(p) template S.26.14.01 of Annex I, specifying information on internal model life and health underwriting risk,
following the instructions set out in section S.26.14 of Annex III;

(q) template S.26.15.01 of Annex I, specifying information on internal model operational risk, following the
instructions set out in section S.26.15 of Annex III;

L 120/24 EN Official Journal of the European Union 5.5.2023

(r) template S.26.16.01 of Annex I, specifying information on internal model changes, following the instructions set
out in section S.26.16 of Annex III;

(s) 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 ring-fenced funds or matching adjustment portfolios, the information in the templates referred to in
paragraph 1, points (c) to (i) and (s), and (j) to (r), shall not be reported for the group as a whole.

3. Where a partial internal model is used, the information referred to in templates referred to in paragraph 1,
points (c) to (i) and (s), shall only be reported in relation to the risks covered by the standard formula, and the
information in the templates referred to in paragraph 1, points (j) to (r), shall only be reported to the risks covered
by the internal model.

4. Where a full internal model is used, the information in the templates referred to in paragraph 1, points (c) to (i)
and (s), shall not be reported, and the information in the templates referred to in paragraph 1, points (j) to (r), shall be
reported.

_Article 35_

**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), point (d), of Delegated Regulation
(EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates and
complying with the following instructions:

(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 36_

**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), point (d), of Delegated Regulation
(EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation using the following templates and
complying with the following instructions:

(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, point (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;

5.5.2023 EN Official Journal of the European Union L 120/25

(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 off-balance sheet
and contingent liabilities, 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 insurance and
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.36.04 of Annex III to this Regulation;

(i) template S.36.05.01 of Annex I, specifying information on intra-group transactions on profit and loss, following the
instructions set out in section S.36.05 of Annex III;

(j) 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;

(k) template S.37.02.04 specifying information on risk concentration exposures by currency, sector, country, following
the instructions set out in section S.37.02 of Annex III to this Regulation;

(l) template S.37.03.04 specifying information on risk concentration exposure by asset class and rating, following the
instructions set out in section S.37.03 of Annex III to this Regulation.

_Article 37_

**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), point (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 Article 335(1), points (a) and (c), of Delegated Regulation (EU) 2015/35, as well as in relation to the remaining part,
and by complying with the following instructions:

(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 a partial internal model or a full internal model for the calculation of the Solvency Capital
Requirement, template SR.25.05.01 of Annex I, specifying the Solvency Capital Requirement, following the
instructions set out in section S.25.05 of Annex III;

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(d) 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;

(e) 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;

(f) 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;

(g) 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;

(h) 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;

(i) 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;

(j) 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;

(k) template SR.26.08.01 of Annex I, specifying further information on the internal model used for the Solvency Capital
Requirement, for undertakings using a partial internal model or a full internal model, following the instructions set
out in section S.26.08 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 paragraph 1, points (d) to (j) and (l), shall only
be reported in relation to the risks covered by the standard formula and the template referred in paragraph 1, point (k),
shall be reported in relation to the risks covered by the internal model.

3. Where a full internal model is used, the templates referred to in paragraph 1, points (d) to (j) and (l), shall not be
reported and the template referred to in paragraph 1, point (k), shall 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 the 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
Article 335(1), points (a) or (c), of Delegated Regulation (EU) 2015/35, as well as in relation to the remaining part,
as referred to in Article 304(1), point (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 38_

**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 as referred to in Article 245(2), first and second subpara­
graphs, of Directive 2009/138/EC, and intra-group transactions to be reported in all circumstances as 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, S.36.04.01 and
S.36.05.01 of Annex I to this Regulation, following the instructions set out in section S.36.01 to S.36.05 of
Annex III to this Regulation;

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(b) significant risk concentrations as referred to in Article 244(2) of Directive 2009/138/EC and risk concentrations to
be reported in all circumstances as 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 PROVISIONS**

_Article 39_

**Repeal of Implementing Regulation (EU) 2015/2450**

Implementing Regulation (EU) 2015/2450 is repealed.

_Article 40_

**Entry into force and date of application**

This Regulation shall enter into force on the day following that of its publication in the _Official Journal of the European_
_Union_ .

It shall apply from 31 December 2023.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 4 April 2023.

_For the Commission_

_The President_

Ursula VON DER LEYEN

L 120/28 EN Official Journal of the European Union 5.5.2023

_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 Liabilities by currency **R0040**

S.03.01.01 Off-balance sheet items -general **R0060**

S.04.02.01 Information on class 10 in Part A of Annex I of Solvency II Directive,
**R0100**
excluding carrier's liability

S.04.03.01 Basic Information - list of underwriting entities **R0104**

S.04.04.01 Activity by country - location of underwriting **R0105**

S.04.05.01 Activity by country - location of risk **R0106**

S.05.01.01 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.06.04.01 Climate change-related risks to investments **R0151**

S.07.01.01 Structured products **R0160**

S.08.01.01 Open derivatives **R0170**

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.14.02.01 Non-life business - policy and customer information **R0251**

S.14.03.01 Cyber underwriting risk **R0252**

S.16.01.01 Information on annuities stemming from Non-Life Insurance obligations **R0280**

S.17.01.01 Non-Life Technical Provisions **R0290**

5.5.2023 EN Official Journal of the European Union L 120/29

**Template Code Template name** **C0010**

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.25.05.01 Solvency Capital Requirement - for undertakings using an internal model
**R0470**
(partial or full)

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.26.08.01 Solvency Capital Requirement - for undertakings using an internal model
**R0561**
(partial or full)

S.26.09.01 Internal model - Market & credit risk and sensitivities **R0562**

S.26.10.01 Internal model - Credit event risk Portfolio view details **R0563**

S.26.11.01 Internal model - Credit event risk for financial instruments **R0564**

L 120/30 EN Official Journal of the European Union 5.5.2023

**Template Code Template name** **C0010**

S.26.12.01 Internal model - Credit risk Non-Financial Instruments **R0565**

S.26.13.01 Internal model - Non-life & Health Non-SLT **R0566**

S.26.14.01 Internal model - Life & Health risk **R0567**

S.26.15.01 Internal model - Operational risk **R0568**

S.26.16.01 Internal model - Model Changes **R0569**

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
**R0580**
reinsurance activity

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
**R0610**
liabilities

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 - IGT - Equity-type transactions, debt and asset transfer **R0740**

S.36.02.01 IGT - Derivatives **R0750**

S.36.03.01 IGT - Off-balance sheet and contingent liabilities **R0760**

S.36.04.01 IGT - Insurance and Reinsurance **R0770**

S.36.05.01 IGT - P&L **R0775**

5.5.2023 EN Official Journal of the European Union L 120/31

**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.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
**R0580**
reinsurance activity

S.28.02.01 Minimum Capital Requirement - Both life and non-life insurance activity **R0590**

L 120/32 EN Official Journal of the European Union 5.5.2023

**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 Liabilities by currency **R0040**

S.03.01.04 Off-balance sheet items -general **R0060**

S.05.01.01 Premiums, claims and expenses by line of business **R0110**

S.05.02.04 Premiums, claims and expenses by country **R0120**

S.06.02.04 List of assets **R0140**

S.06.03.04 Collective investment undertakings - look-through approach **R0150**

S.06.04.01 Climate change-related risks to investments **R0151**

S.07.01.04 Structured products **R0160**

S.08.01.04 Open derivatives **R0170**

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 collateral **R0210**

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.25.05.04 Solvency Capital Requirement - for groups using an internal model (partial
**R0470**
or full)

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**

5.5.2023 EN Official Journal of the European Union L 120/33

**Template Code Template name** **C0010**

S.26.06.04 Solvency Capital Requirement - Operational risk **R0550**

S.26.07.04 Solvency Capital Requirement - Simplifications **R0560**

S.26.08.04 Solvency Capital Requirement - for groups using an internal model (partial
**R0561**
or full)

S.26.09.04 Internal model - Market & credit risk and sensitivities **R0562**

S.26.10.01 Internal model - Credit event risk Portfolio view detail **R0563**

S.26.11.01 Internal model - Credit event risk for financial instruments **R0564**

S.26.12.01 Internal model - Credit risk Non-Financial Instruments **R0565**

S.26.13.01 Internal model - Non-life & Health Non-SLT **R0566**

S.26.14.01 Internal model - Life & Health risk **R0567**

S.26.15.01 Internal model - Operational risk **R0568**

S.26.16.01 Internal model - Model Changes **R0569**

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 indi­ **R0720**
vidual requirements

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 - Off-balance sheet and contingent liabilities **R0760**

S.36.04.01 IGT - Insurance and Reinsurance **R0770**

S.36.05.01 IGT - P&L **R0775**

S.37.01.04 Risk concentration **R0780**

S.37.02.04 Risk Concentration – Exposure by currency, sector, country **R0785**

S.37.03.04 Risk Concentration – Exposure by asset class and rating **R0786**

L 120/34 EN Official Journal of the European Union 5.5.2023

**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.23.01.04 Own funds **R0410**

5.5.2023 EN Official Journal of the European Union L 120/35

**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.25.05.01 Solvency Capital Requirement - for undertakings using an internal model
**R0850**
(partial or full)

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.26.08.01 Solvency Capital Requirement - for undertakings using an internal model **R0935**

SR.27.01.01 Solvency Capital Requirement - Non-Life Catastrophe risk **R0940**

L 120/36 EN Official Journal of the European Union 5.5.2023

**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 - for groups on Standard Formula **R0840**

SR.25.05.01 Solvency Capital Requirement - for groups using an internal model (partial
**R0850**
or full)

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.26.08.04 Solvency Capital Requirement - for groups using an internal model **R0935**

SR.27.01.01 Solvency Capital Requirement - Non-Life Catastrophe risk **R0940**

5.5.2023 EN Official Journal of the European Union L 120/37

**S.01.02.01**

**Basic Information - General**

**C0010**

Undertaking name **R0010**

Undertaking identification code **R0020**

Type of undertaking **R0040**

Country of authorisation **R0050**

Language of reporting **R0070**

Reporting submission date **R0080**

Financial year end **R0081**

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**

Exemption of reporting ECAI information **R0250**

Direct URL to the webpage where the Solvency and Financial Condition Report (SFCR) is **R0255**
disclosed

Direct URL to download the Solvency and Financial Condition Report (SFCR) **R0260**
corresponding to this financial year reporting obligation (R0090)

Captive business **R0270**

Run-off business **R0280**

M&A during the period **R0290**

L 120/38 EN Official Journal of the European Union 5.5.2023

**S.01.02.04**

**Basic Information - General**

**C0010**

Participating undertaking name **R0010**

Group identification code **R0020**

Name of the group **R0025**

Country of the group supervisor **R0050**

Sub-group information **R0060**

Language of reporting **R0070**

Reporting submission date **R0080**

Financial year end **R0081**

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**

Exemption of reporting ECAI information **R0250**

Direct URL to the webpage where the Solvency and Financial Condition Report (SFCR) is **R0255**
disclosed

Direct URL to download the Solvency and Financial Condition Report **R0260**

Captive business **R0270**

Run-off business **R0280**

M&A during the period **R0290**

**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/<br>Matching adjustment portfolio|RFF/MAP/Remaining part of a<br>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<br>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<br>undertaking|Identification code of<br>the undertaking|Fund/Portfolio<br>Number|Name of ring-fenced<br>fund/Matching<br>adjustment<br>portfolio|RFF/MAP/Remaining<br>part of a fund|RFF/MAP with sub<br>RFF/MAP|Material|Article 304|
|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090 **|
|||||||||

**List of RFF/MAP with sub RFF/MAP**

|Number of RFF/MAP<br>with sub RFF/MAP|Number of sub<br>RFF/MAP|Sub RFF/MAP|
|---|---|---|
|**C0100**|**C0110**|**C0120**|
||||

5.5.2023 EN Official Journal of the European Union L 120/41

**S.02.01.01**

**Balance sheet**

**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 **R0070**
contracts)

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**

|Col1|Solvency II<br>value|Statutory<br>accounts<br>value|
|---|---|---|
||**C0010**|**C0020**|
|**R0010**|||
|**R0020**|||
|**R0030**|||
|**R0040**|||
|**R0050**|||
|**R0060**|||
|**R0070**|||
|**R0080**|||
|**R0090**|||
|**R0100**|||
|**R0110**|||
|**R0120**|||
|**R0130**|||
|**R0140**|||
|**R0150**|||
|**R0160**|||
|**R0170**|||
|**R0180**|||
|**R0190**|||
|**R0200**|||
|**R0210**|||
|**R0220**|||
|**R0230**|||
|**R0240**|||
|**R0250**|||
|**R0260**|||

L 120/42 EN Official Journal of the European Union 5.5.2023

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- **R0310**
linked

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 **R0400**
yet paid in

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**

|Col1|Solvency II<br>value|Statutory<br>accounts<br>value|
|---|---|---|
|**R0270**|||
|**R0280**|||
|**R0290**|||
|**R0300**|||
|**R0310**|||
|**R0320**|||
|**R0330**|||
|**R0340**|||
|**R0350**|||
|**R0360**|||
|**R0370**|||
|**R0380**|||
|**R0390**|||
|**R0400**|||
|**R0410**|||
|**R0420**|||
|**R0500**|||
||**C0010**|**C0020**|
|**R0510**|||
|**R0520**|||
|**R0530**|||
|**R0540**|||
|**R0550**|||
|**R0560**|||
|**R0570**|||
|**R0580**|||
|**R0590**|||
|**R0600**|||
|**R0610**|||
|**R0620**|||

5.5.2023 EN Official Journal of the European Union L 120/43

Best Estimate **R0630**

Risk margin **R0640**

Technical provisions – life (excluding health and index-linked and unit- **R0650**
linked)

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**

|Col1|Solvency II<br>value|Statutory<br>accounts<br>value|
|---|---|---|
|**R0630**|||
|**R0640**|||
|**R0650**|||
|**R0660**|||
|**R0670**|||
|**R0680**|||
|**R0690**|||
|**R0700**|||
|**R0710**|||
|**R0720**|||
|**R0730**|||
|**R0740**|||
|**R0750**|||
|**R0760**|||
|**R0770**|||
|**R0780**|||
|**R0790**|||
|**R0800**|||
|**R0810**|||
|**R0820**|||
|**R0830**|||
|**R0840**|||
|**R0850**|||
|**R0860**|||
|**R0870**|||
|**R0880**|||
|**R0900**|||
|**R1000**|||

L 120/44 EN Official Journal of the European Union 5.5.2023

**S.02.01.02**

**Balance sheet**

**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**

|Col1|Solvency II<br>value|
|---|---|
||**C0010**|
|**R0010**||
|**R0020**||
|**R0030**||
|**R0040**||
|**R0050**||
|**R0060**||
|**R0070**||
|**R0080**||
|**R0090**||
|**R0100**||
|**R0110**||
|**R0120**||
|**R0130**||
|**R0140**||
|**R0150**||
|**R0160**||
|**R0170**||
|**R0180**||
|**R0190**||
|**R0200**||
|**R0210**||
|**R0220**||
|**R0230**||

5.5.2023 EN Official Journal of the European Union L 120/45

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**

|Col1|Solvency II<br>value|
|---|---|
|**R0240**||
|**R0250**||
|**R0260**||
|**R0270**||
|**R0280**||
|**R0290**||
|**R0300**||
|**R0310**||
|**R0320**||
|**R0330**||
|**R0340**||
|**R0350**||
|**R0360**||
|**R0370**||
|**R0380**||
|**R0390**||
|**R0400**||
|**R0410**||
|**R0420**||
|**R0500**||
||**C0010**|
|**R0510**||
|**R0520**||
|**R0530**||
|**R0540**||

L 120/46 EN Official Journal of the European Union 5.5.2023

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**

|Col1|Solvency II<br>value|
|---|---|
|**R0550**||
|**R0560**||
|**R0570**||
|**R0580**||
|**R0590**||
|**R0600**||
|**R0610**||
|**R0620**||
|**R0630**||
|**R0640**||
|**R0650**||
|**R0660**||
|**R0670**||
|**R0680**||
|**R0690**||
|**R0700**||
|**R0710**||
|**R0720**||
|**R0730**||
|**R0740**||
|**R0750**||
|**R0760**||
|**R0770**||
|**R0780**||
|**R0790**||

5.5.2023 EN Official Journal of the European Union L 120/47

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**

|Col1|Solvency II<br>value|
|---|---|
|**R0800**||
|**R0810**||
|**R0820**||
|**R0830**||
|**R0840**||
|**R0850**||
|**R0860**||
|**R0870**||
|**R0880**||
|**R0900**||
|**R1000**||

L 120/48 EN Official Journal of the European Union 5.5.2023

**SR.02.01.01**

**Balance sheet**

Ring-fenced fund or remaining part **Z0020**

Fund number **Z0030**

|Z0020|Col2|
|---|---|
|**Z0030 **||

**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 **R0070**
contracts)

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**

|Col1|Solvency II<br>value|Statutory<br>accounts value|
|---|---|---|
||**C0010**|**C0020**|
|**R0010**|||
|**R0020**|||
|**R0030**|||
|**R0040**|||
|**R0050**|||
|**R0060**|||
|**R0070**|||
|**R0080**|||
|**R0090**|||
|**R0100**|||
|**R0110**|||
|**R0120**|||
|**R0130**|||
|**R0140**|||
|**R0150**|||
|**R0160**|||
|**R0170**|||
|**R0180**|||
|**R0190**|||

5.5.2023 EN Official Journal of the European Union L 120/49

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 **R0310**
and unit-linked

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 **R0400**
but not yet paid in

Cash and cash equivalents **R0410**

Any other assets, not elsewhere shown **R0420**

**Total assets** **R0500**

|Col1|Solvency II<br>value|Statutory<br>accounts value|
|---|---|---|
|**R0200**|||
|**R0210**|||
|**R0220**|||
|**R0230**|||
|**R0240**|||
|**R0250**|||
|**R0260**|||
|**R0270**|||
|**R0280**|||
|**R0290**|||
|**R0300**|||
|**R0310**|||
|**R0320**|||
|**R0330**|||
|**R0340**|||
|**R0350**|||
|**R0360**|||
|**R0370**|||
|**R0380**|||
|**R0390**|||
|**R0400**|||
|**R0410**|||
|**R0420**|||
|**R0500**|||

L 120/50 EN Official Journal of the European Union 5.5.2023

**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 **R0650**
unit-linked)

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**

|Col1|Solvency II<br>value|Statutory<br>accounts value|
|---|---|---|
||**C0010**|**C0020**|
|**R0510**|||
|**R0520**|||
|**R0530**|||
|**R0540**|||
|**R0550**|||
|**R0560**|||
|**R0570**|||
|**R0580**|||
|**R0590**|||
|**R0600**|||
|**R0610**|||
|**R0620**|||
|**R0630**|||
|**R0640**|||
|**R0650**|||
|**R0660**|||
|**R0670**|||
|**R0680**|||
|**R0690**|||
|**R0700**|||
|**R0710**|||
|**R0720**|||
||||
|**R0740**|||

5.5.2023 EN Official Journal of the European Union L 120/51

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**

|Col1|Solvency II<br>value|Statutory<br>accounts value|
|---|---|---|
|**R0750**|||
|**R0760**|||
|**R0770**|||
|**R0780**|||
|**R0790**|||
|**R0800**|||
|**R0810**|||
|**R0820**|||
|**R0830**|||
|**R0840**|||
|**R0850**|||
|**R0860**|||
|**R0870**|||
|**R0880**|||
|**R0900**|||
|**R1000**|||

**S.02.02.01**

**Liabilities by currency**

Currency code **R0010** …

**Liabilities**

|Total value of all<br>currencies|Value of the Solvency<br>II reporting currency|Value of remaining<br>other currencies|
|---|---|---|
|**C0020**|**C0030**|**C0040**|

|Col1|Material currency|Col3|
|---|---|---|
|**R0010**||…|

|Value of material currencies|Col2|
|---|---|
|**C0050**|…|

Technical provisions (excluding index-linked and unit- **R0110** …
linked contracts)

Technical provisions - index-linked and unit-linked **R0120** …

contracts

Deposits from reinsurers and insurance, intermediaries **R0130** …
and reinsurance payables

Derivatives **R0140** …

Financial liabilities **R0150** …

Contingent liabilities **R0160** …

Any other liabilities **R0170** …

**Total liabilites** **R0200** …

|Col1|Col2|Col3|Col4|
|---|---|---|---|
|**R0110**||||
|**R0120**||||
|**R0130**||||
|**R0140**||||
|**R0150**||||
|**R0160**||||
|**R0170**||||
|**R0200**||||

|Col1|Col2|
|---|---|
||…|
||…|
||…|
||…|
||…|
||…|
||…|
||…|

**S.03.01.01**

**Off-balance sheet items -general**

**Guarantees provided by the undertaking, including letters of** **R0010**
**credit**

Of which, guarantees, including letters of credit provided to other **R0020**
undertakings of the same group

**Guarantees received by the undertaking, including letters of** **R0030**
**credit**

Of which, guarantees, including letters of credit received from other **R0040**
undertakings of the same group

**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 **R0230**
accepted)

|Col1|Maximum value|Value of guarantee /<br>collateral /<br>contingent<br>liabilities|Value of assets for<br>which collateral is<br>held|Value of liabilities<br>for which collateral<br>is pledged|Information about<br>the unlimited<br>guarantees|
|---|---|---|---|---|---|
||**C0010**|**C0020**|**C0030**|**C0040**|**C0050 **|
|**R0010**||||||
|**R0020**||||||
|**R0030**||||||
|**R0040**||||||
|||||||
|**R0100**||||||
|**R0110**||||||
|**R0120**||||||
|**R0130**||||||
|**R0200**||||||
|||||||
|**R0210**||||||
|**R0220**||||||
|**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**

**Unlimited guarantees**

received **R0510**

provided **R0520**

|Col1|Maximum value|Value of guarantee /<br>collateral /<br>contingent<br>liabilities|Value of assets for<br>which collateral is<br>held|Value of liabilities<br>for which collateral<br>is pledged|Information about<br>the unlimited<br>guarantees|
|---|---|---|---|---|---|
||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|
|**R0240**||||||
|**R0300**||||||
|||||||
|**R0310**||||||
|**R0320**||||||
|**R0330**||||||
|**R0400**||||||
|||||||
|**R0510**||||||
|**R0520**||||||

**S.03.01.04**

**Off-balance sheet items -general**

**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 **R0230**
accepted)

Other collateral pledged **R0240**

**Total collateral pledged** **R0300**

**Contingent liabilities**

|Col1|Maximum value|Value of guarantee /<br>collateral /<br>contingent<br>liabilities|Value of assets for<br>which collateral is<br>held|Value of liabilities<br>for which collateral<br>is pledged|Information about<br>the unlimited<br>guarantees|
|---|---|---|---|---|---|
||**C0010**|**C0020**|**C0030**|**C0040**|**C0050 **|
|**R0010**||||||
|**R0030**||||||
|||||||
|**R0100**||||||
|**R0110**||||||
|**R0120**||||||
|**R0130**||||||
|**R0200**||||||
|||||||
|**R0210**||||||
|**R0220**||||||
|**R0230**||||||
|**R0240**||||||
|**R0300**||||||
|||||||

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**

**Unlimited guarantees**

received **R0510**

provided **R0520**

|Col1|Maximum value|Value of guarantee /<br>collateral /<br>contingent<br>liabilities|Value of assets for<br>which collateral is<br>held|Value of liabilities<br>for which collateral<br>is pledged|Information about<br>the unlimited<br>guarantees|
|---|---|---|---|---|---|
||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|
|**R0310**||||||
|**R0320**||||||
|**R0330**||||||
|**R0400**||||||
|||||||
|**R0510**||||||
|**R0520**||||||

**S.04.02.01**

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

|Col1|Col2|Undertaking|By EEA Member|Col5|…|Col7|
|---|---|---|---|---|---|---|
|||**FPS**|**Branch**|**FPS**|**Branch**|**FPS**|
|||**C0010**|**C0020**|**C0030**|…||
|Frequency of claims for Motor Vehicle Liability (except carrier's<br>liability)|**R0020**||||||
|Average cost of claims for Motor Vehicle Liability (except carrier's<br>liability)|**R0030**||||||

**S.04.03.01**

**Basic Information - list of underwriting entities**

**List of underwriting entities**

|Underwriting<br>entity code|Type of under­<br>writing entity code|Type of entity|Type of branch<br>localisation|Country of<br>establishment|
|---|---|---|---|---|
|**C0010**|**C0011**|**C0020**|**C0030**|**C0040**|
||||||

**S.04.04.01**

**Activity by country- location of underwriting**

**Line of Business** **Z0010** **Underwriting entity code** **Z0020**

|Underwriting entity code|Z0020|
|---|---|
|**EEA country**|**R0010 **|

|Col1|Col2|By underwriting entity|Col4|By underwriting entity and by EEA member<br>(localization of activity [based on place of<br>underwriting])|…|
|---|---|---|---|---|---|
|||**Business under­**<br>**written in the**<br>**country of estab­**<br>**lishment**|**Business underwritten**<br>**through FPS in**<br>**country different from**<br>**the country of**<br>**establishment**|**Business underwritten in the considered country**<br>**through FPS**|…|
|||**C0010**|**C0020**|**C0030**||
|Premiums written (gross)|**R0020**|||||
|Claims incurred|**R0030**|||||
|Acquisition expenses|**R0040**|||||
|of which commissions|**R0050**|||||

**S.04.05.01**

**Activity by country - location of risk**

**Line of Business** **Z0010** **Country** **R0010**

|Col1|Col2|Total underwriting entity<br>activity|…|Activity by country – location of risk|…|
|---|---|---|---|---|---|
|||**Total of business written by**<br>**the undertakings**|…|**Total by country**|…|
|||**C0010**||**C0020**||
|Premiums written (gross)|**R0020**|||||
|Premiums earned (gross)|**R0030**|||||
|Claims incurred (gross)|**R0040**|||||
|Expenses incurred (gross)|**R0050**|||||

|f risk|Col2|
|---|---|
|**Line of Business**|**Z0010**|
|**Underwriting**<br>**entity code**|**Z0020 **|

**S.05.01.01**

**Premiums, claims and expenses by line of business**

|Col1|Col2|Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||Medical<br>expense<br>insurance|Income<br>protection<br>insurance|Workers'<br>compensation<br>insurance|Motor vehicle<br>liability<br>insurance|Other motor<br>insurance|Marine,<br>aviation and<br>transport<br>insurance|Fire and other<br>damage to<br>property<br>insurance|General<br>liability<br>insurance|Credit and<br>suretyship<br>insurance|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090 **|
|**Premiums written**|||||||||||
|Gross - Direct Business|**R0110**||||||||||
|Gross<br>- <br>Proportional<br>reinsurance<br>accepted|**R0120**||||||||||
|Gross - Non-proportional reinsurance<br>accepted|**R0130**||||||||||
|Reinsurers' share|**R0140**||||||||||
|Net|**R0200**||||||||||
|**Premiums earned**|||||||||||
|Gross - Direct Business|**R0210**||||||||||
|Gross<br>- <br>Proportional<br>reinsurance<br>accepted|**R0220**||||||||||
|Gross - Non-proportional reinsurance<br>accepted|**R0230**||||||||||
|Reinsurers' share|**R0240**||||||||||
|Net|**R0300**||||||||||

|Col1|Col2|Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||Medical<br>expense<br>insurance|Income<br>protection<br>insurance|Workers'<br>compensation<br>insurance|Motor vehicle<br>liability<br>insurance|Other motor<br>insurance|Marine,<br>aviation and<br>transport<br>insurance|Fire and other<br>damage to<br>property<br>insurance|General<br>liability<br>insurance|Credit and<br>suretyship<br>insurance|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090 **|
|**Claims incurred**|||||||||||
|Gross - Direct Business|**R0310**||||||||||
|Gross<br>- <br>Proportional<br>reinsurance<br>accepted|**R0320**||||||||||
|Gross - Non-proportional reinsurance<br>accepted|**R0330**||||||||||
|Reinsurers' share|**R0340**||||||||||
|Net|**R0400**||||||||||

|Col1|Col2|Line of Business for: non-life insurance and<br>reinsurance obligations (direct business and<br>accepted proportional reinsurance)|Col4|Col5|Line of Business for: accepted non-proportional reinsurance|Col7|Col8|Col9|Total|
|---|---|---|---|---|---|---|---|---|---|
|||Legal expenses<br>insurance|Assistance|Miscellaneous<br>financial loss|Health|Casualty|Marine,<br>aviation,<br>transport|Property|Property|
|||**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0200 **|
|**Premiums written**||||||||||
|Gross - Direct Business|**R0110**|||||||||

|Col1|Col2|Line of Business for: non-life insurance and<br>reinsurance obligations (direct business and<br>accepted proportional reinsurance)|Col4|Col5|Line of Business for: accepted non-proportional reinsurance|Col7|Col8|Col9|Total|
|---|---|---|---|---|---|---|---|---|---|
|||Legal expenses<br>insurance|Assistance|Miscellaneous<br>financial loss|Health|Casualty|Marine,<br>aviation,<br>transport|Property|Property|
|||**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0200**|
|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**|||||||||

|Col1|Col2|Line of Business for: non-life insurance obligations|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||Medical<br>expense<br>insurance|Income<br>protection<br>insurance|Workers'<br>compensation<br>insurance|Motor vehicle<br>liability<br>insurance|Other motor<br>insurance|Marine,<br>aviation and<br>transport<br>insurance|Fire and other<br>damage to<br>property<br>insurance|General<br>liability<br>insurance|Credit and<br>suretyship<br>insurance|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090 **|
|**Expenses incurred**|**R0550**||||||||||
|**Administrative expenses**|||||||||||
|Gross - Direct Business|**R0610**||||||||||
|Gross<br>- <br>Proportional<br>reinsurance<br>accepted|**R0620**||||||||||
|Gross - Non-proportional reinsurance<br>accepted|**R0630**||||||||||
|Reinsurers' share|**R0640**||||||||||
|Net|**R0700**||||||||||
|**Investment management expenses**|||||||||||
|Gross - Direct Business|**R0710**||||||||||
|Gross<br>- <br>Proportional<br>reinsurance<br>accepted|**R0720**||||||||||
|Gross - Non-proportional reinsurance<br>accepted|**R0730**||||||||||
|Reinsurers' share|**R0740**||||||||||
|Net|**R0800**||||||||||

|Col1|Col2|Line of Business for: non-life insurance obligations|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||Medical<br>expense<br>insurance|Income<br>protection<br>insurance|Workers'<br>compensation<br>insurance|Motor vehicle<br>liability<br>insurance|Other motor<br>insurance|Marine,<br>aviation and<br>transport<br>insurance|Fire and other<br>damage to<br>property<br>insurance|General<br>liability<br>insurance|Credit and<br>suretyship<br>insurance|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090 **|
|**Claims management expenses**|||||||||||
|Gross - Direct Business|**R0810**||||||||||
|Gross<br>- <br>Proportional<br>reinsurance<br>accepted|**R0820**||||||||||
|Gross - Non-proportional reinsurance<br>accepted|**R0830**||||||||||
|Reinsurers' share|**R0840**||||||||||
|Net|**R0900**||||||||||
|**Acquisition expenses**|||||||||||
|Gross - Direct Business|**R0910**||||||||||
|Gross<br>- <br>Proportional<br>reinsurance<br>accepted|**R0920**||||||||||
|Gross - Non-proportional reinsurance<br>accepted|**R0930**||||||||||
|Reinsurers' share|**R0940**||||||||||
|Net|**R1000**||||||||||

|Col1|Col2|Line of Business for: non-life insurance obligations|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||Medical<br>expense<br>insurance|Income<br>protection<br>insurance|Workers'<br>compensation<br>insurance|Motor vehicle<br>liability<br>insurance|Other motor<br>insurance|Marine,<br>aviation and<br>transport<br>insurance|Fire and other<br>damage to<br>property<br>insurance|General<br>liability<br>insurance|Credit and<br>suretyship<br>insurance|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090 **|
|**Overhead expenses**|||||||||||
|Gross - Direct Business|**R1010**||||||||||
|Gross<br>- <br>Proportional<br>reinsurance<br>accepted|**R1020**||||||||||
|Gross - Non-proportional reinsurance<br>accepted|**R1030**||||||||||
|Reinsurers' share|**R1040**||||||||||
|Net|**R1100**||||||||||
|**Balance - other technical expenses/**<br>**income**|**R1200**||||||||||
|**Total expenses**|**R1300**||||||||||

|Col1|Col2|Line of Business for: non-life insurance<br>obligations|Col4|Col5|Line of Business for: accepted non-proportional reinsurance|Col7|Col8|Col9|Total|
|---|---|---|---|---|---|---|---|---|---|
|||Legal expenses<br>insurance|Assistance|Miscellaneous<br>financial loss|Health|Casualty|Marine,<br>aviation,<br>transport|Property|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**|||||||||

|Col1|Col2|Line of Business for: non-life insurance<br>obligations|Col4|Col5|Line of Business for: accepted non-proportional reinsurance|Col7|Col8|Col9|Total|
|---|---|---|---|---|---|---|---|---|---|
|||Legal expenses<br>insurance|Assistance|Miscellaneous<br>financial loss|Health|Casualty|Marine,<br>aviation,<br>transport|Property|Property|
|||**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0200 **|
|**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**|||||||||
|**Balance - other technical expenses/income**|**R1200**|||||||||
|**Total expenses**|**R1300**|||||||||

|Col1|Col2|Line of Business for: life insurance obligations|Col4|Col5|Col6|Col7|Col8|Life reinsurance obligations|Col10|Total|
|---|---|---|---|---|---|---|---|---|---|---|
|||Health<br>insurance|Insurance<br>with profit<br>participation|Index-linked<br>and unit-<br>linked<br>insurance|Other life<br>insurance|Annuities stemming<br>from non-life<br>insurance contracts<br>and relating to health<br>insurance obligations|Annuities stemming<br>from non-life<br>insurance contracts<br>and relating to<br>insurance obligations<br>other than health<br>insurance obligations|Health<br>reinsurance|Life<br>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**<br>**in**<br>**other**<br>**technical**<br>**provisions**|||||||||||
|Gross|**R1710**||||||||||
|Reinsurers' share|**R1720**||||||||||
|Net|**R1800**||||||||||

|Col1|Col2|Line of Business for: life insurance obligations|Col4|Col5|Col6|Col7|Col8|Life reinsurance obligations|Col10|Total|
|---|---|---|---|---|---|---|---|---|---|---|
|||Health<br>insurance|Insurance<br>with profit<br>participation|Index-linked<br>and unit-<br>linked<br>insurance|Other life<br>insurance|Annuities stemming<br>from non-life<br>insurance contracts<br>and relating to health<br>insurance obligations|Annuities stemming<br>from non-life<br>insurance contracts<br>and relating to<br>insurance obligations<br>other than health<br>insurance obligations|Health<br>reinsurance|Life<br>reinsurance||
|||**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280**|**C0300 **|
|**Expenses incurred**|**R1900**||||||||||
|**Administrative expenses**|||||||||||
|Gross|**R1910**||||||||||
|Reinsurers' share|**R1920**||||||||||
|Net|**R2000**||||||||||
|**Investment**<br>**management**<br>**expenses**|||||||||||
|Gross|**R2010**||||||||||
|Reinsurers' share|**R2020**||||||||||
|Net|**R2100**||||||||||
|Claims management expenses|||||||||||
|Gross|**R2110**||||||||||
|Reinsurers' share|**R2120**||||||||||
|Net|**R2200**||||||||||

|Col1|Col2|Line of Business for: life insurance obligations|Col4|Col5|Col6|Col7|Col8|Life reinsurance obligations|Col10|Total|
|---|---|---|---|---|---|---|---|---|---|---|
|||Health<br>insurance|Insurance<br>with profit<br>participation|Index-linked<br>and unit-<br>linked<br>insurance|Other life<br>insurance|Annuities stemming<br>from non-life<br>insurance contracts<br>and relating to health<br>insurance obligations|Annuities stemming<br>from non-life<br>insurance contracts<br>and relating to<br>insurance obligations<br>other than health<br>insurance obligations|Health<br>reinsurance|Life<br>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**||||||||||
|**Balance**<br>**- **<br>**other**<br>**technical**<br>**expenses/income**|**R2500**||||||||||
|**Total expenses**|**R2600**||||||||||
|**Total amount of surrenders**|**R2700**||||||||||

**S.05.01.02**

**Premiums, claims and expenses by line of business**

|Col1|Col2|Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||Medical<br>expense<br>insurance|Income<br>protection<br>insurance|Workers'<br>compensation<br>insurance|Motor vehicle<br>liability<br>insurance|Other motor<br>insurance|Marine,<br>aviation and<br>transport<br>insurance|Fire and other<br>damage to<br>property<br>insurance|General<br>liability<br>insurance|Credit and<br>suretyship<br>insurance|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090 **|
|**Premiums written**|||||||||||
|Gross - Direct Business|**R0110**||||||||||
|Gross<br>- <br>Proportional<br>reinsurance<br>accepted|**R0120**||||||||||
|Gross - Non-proportional reinsurance<br>accepted|**R0130**||||||||||
|Reinsurers' share|**R0140**||||||||||
|Net|**R0200**||||||||||
|**Premiums earned**|||||||||||
|Gross - Direct Business|**R0210**||||||||||
|Gross<br>- <br>Proportional<br>reinsurance<br>accepted|**R0220**||||||||||
|Gross - Non-proportional reinsurance<br>accepted|**R0230**||||||||||
|Reinsurers' share|**R0240**||||||||||
|Net|**R0300**||||||||||

|Col1|Col2|Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||Medical<br>expense<br>insurance|Income<br>protection<br>insurance|Workers'<br>compensation<br>insurance|Motor vehicle<br>liability<br>insurance|Other motor<br>insurance|Marine,<br>aviation and<br>transport<br>insurance|Fire and other<br>damage to<br>property<br>insurance|General<br>liability<br>insurance|Credit and<br>suretyship<br>insurance|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090 **|
|**Claims incurred**|||||||||||
|Gross - Direct Business|**R0310**||||||||||
|Gross<br>- <br>Proportional<br>reinsurance<br>accepted|**R0320**||||||||||
|Gross - Non-proportional reinsurance<br>accepted|**R0330**||||||||||
|Reinsurers' share|**R0340**||||||||||
|Net|**R0400**||||||||||
|**Changes in other technical provi­**<br>**sions**|||||||||||
|Gross - Direct Business|**R0410**||||||||||
|Gross<br>- <br>Proportional<br>reinsurance<br>accepted|**R0420**||||||||||
|Gross - Non- proportional reinsurance<br>accepted|**R0430**||||||||||
|Reinsurers' share|**R0440**||||||||||
|Net|**R0500**||||||||||
|**Expenses incurred**|**R0550**||||||||||
|**Balance - other technical expenses/**<br>**income**|**R1200**||||||||||
|**Total expenses**|**R1300**||||||||||

|Col1|Col2|Line of Business for: non-life insurance and<br>reinsurance obligations (direct business and<br>accepted proportional reinsurance)|Col4|Col5|Line of business for: accepted non-proportional reinsurance|Col7|Col8|Col9|Total|
|---|---|---|---|---|---|---|---|---|---|
|||Legal expenses<br>insurance|Assistance|Miscellaneous<br>financial loss|Health|Casualty|Marine,<br>aviation,<br>transport|Property|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**|||||||||

|Col1|Col2|Line of Business for: non-life insurance and<br>reinsurance obligations (direct business and<br>accepted proportional reinsurance)|Col4|Col5|Line of business for: accepted non-proportional reinsurance|Col7|Col8|Col9|Total|
|---|---|---|---|---|---|---|---|---|---|
|||Legal expenses<br>insurance|Assistance|Miscellaneous<br>financial loss|Health|Casualty|Marine,<br>aviation,<br>transport|Property|Property|
|||**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0200**|
|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**|||||||||
|**Balance - other technical expenses/income**|**R1200**|||||||||
|**Total expenses**|**R1300**|||||||||

|Col1|Col2|Line of Business for: life insurance obligations|Col4|Col5|Col6|Col7|Col8|Life reinsurance obligations|Col10|Total|
|---|---|---|---|---|---|---|---|---|---|---|
|||Health<br>insurance|Insurance<br>with profit<br>participation|Index-linked<br>and unit-<br>linked<br>insurance|Other life<br>insurance|Annuities stemming<br>from non-life<br>insurance contracts<br>and relating to health<br>insurance obligations|Annuities stemming<br>from non-life<br>insurance contracts<br>and relating to<br>insurance obligations<br>other than health<br>insurance obligations|Health<br>reinsurance|Life<br>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**<br>**in**<br>**other**<br>**technical**<br>**provisions**|||||||||||
|Gross|**R1710**||||||||||

|Col1|Col2|Line of Business for: life insurance obligations|Col4|Col5|Col6|Col7|Col8|Life reinsurance obligations|Col10|Total|
|---|---|---|---|---|---|---|---|---|---|---|
|||Health<br>insurance|Insurance<br>with profit<br>participation|Index-linked<br>and unit-<br>linked<br>insurance|Other life<br>insurance|Annuities stemming<br>from non-life<br>insurance contracts<br>and relating to health<br>insurance obligations|Annuities stemming<br>from non-life<br>insurance contracts<br>and relating to<br>insurance obligations<br>other than health<br>insurance obligations|Health<br>reinsurance|Life<br>reinsurance||
|||**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280**|**C0300**|
|Reinsurers' share|**R1720**||||||||||
|Net|**R1800**||||||||||
|**Expenses incurred**|**R1900**||||||||||
|**Balance**<br>**- **<br>**other**<br>**technical**<br>**expenses/income**|**R2500**||||||||||
|**Total expenses**|**R2600**||||||||||
|**Total amount of surrenders**|**R2700**||||||||||

|S.05.02.04 Premiums, claims and expenses by country|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|
|---|---|---|---|---|---|---|---|---|
|**R0010**|**R0010**|**Home**<br>**Country**|**Top 5 countries (by amount of gross premiums written) - non-life obligations**|**Top 5 countries (by amount of gross premiums written) - non-life obligations**|**Top 5 countries (by amount of gross premiums written) - non-life obligations**|**Top 5 countries (by amount of gross premiums written) - non-life obligations**|**Top 5 countries (by amount of gross premiums written) - non-life obligations**|**Total Top 5 and**<br>**home country**|
|**R0010**|**R0010**|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|
|**R0010**|**R0010**||||||||
|**R0010**|**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**||||||||

|R0010|Col2|Home<br>Country|Top 5 countries (by amount of gross premiums written) - non-life obligations|Col5|Col6|Col7|Col8|Total Top 5 and<br>home country|
|---|---|---|---|---|---|---|---|---|
|**R0010**|**R0010**|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|
|**R0010**|**R0010**||||||||
|**R0010**|**R0010**|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|
|Reinsurers' share|**R0340**||||||||
|Net|**R0400**||||||||
|**Expenses incurred**|**R0550**||||||||
|**Balance - other technical expenses/income**|**R1210**||||||||
|**Total expenses**|**R1300 **||||||||

|R1400|Col2|Home<br>Country|Top 5 countries (by amount of gross premiums written) - life obligations|Col5|Col6|Col7|Col8|Total Top 5 and<br>home country|
|---|---|---|---|---|---|---|---|---|
|**R1400**|**R1400**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|
|**R1400**|**R1400**||||||||
|**R1400**|**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**||||||||

|R1400|Col2|Home<br>Country|Top 5 countries (by amount of gross premiums written) - life obligations|Col5|Col6|Col7|Col8|Total Top 5 and<br>home country|
|---|---|---|---|---|---|---|---|---|
|**R1400**|**R1400**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|
|**R1400**|**R1400**||||||||
|**R1400**|**R1400**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280 **|
|**Claims incurred**|||||||||
|Gross|**R1610**||||||||
|Reinsurers' share|**R1620**||||||||
|Net|**R1700**||||||||
|**Expenses incurred**|**R1900**||||||||
|**Balance - other technical expenses/income**|**R2510**||||||||
|**Total expenses**|**R2600**||||||||

**S.06.02.01**

**List of assets**

**Information on positions held**

|Asset ID<br>Code|Asset ID<br>Code Type|Portfolio|Fund<br>number|Matching<br>portfolio<br>number|Asset held<br>in unit<br>linked and<br>index linked<br>contracts|Asset<br>pledged as<br>collateral|Country of<br>custody|Custodian|Code of<br>custodian|Type of<br>code of<br>custodian|Quantity|Par<br>amount|Long-term<br>equity<br>investment|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0121**|**C0122**|**C0130**|**C0140**|**C0145**|
|||||||||||||||

|Valuation<br>method|Acquisi-<br>tion value|Total<br>Solvency<br>II amount|Accrued<br>interest|
|---|---|---|---|
|**C0150**|**C0160**|**C0170**|**C0180**|
|||||

**Information on assets**

**(cont.)**

**(cont.)**

|Asset ID<br>Code|Asset ID<br>Code type|Item Title|Issuer<br>Name|Issuer<br>Code|Type of<br>issuer code|Issuer<br>Sector|Issuer Group|Issuer<br>Group Code|Type of<br>issuer<br>group code|Issuer<br>Country|Currency|CIC|SCR calcu­<br>lation<br>approach for<br>CIU|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**C0040**|**C0050**|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280**|**C0290**|**C0292**|
|||||||||||||||

|Bail-in<br>rules|Regional<br>Governm­<br>ents and<br>Local<br>Authoriti­<br>es (RGLA)|Crypto-<br>assets|Property<br>type|Property<br>location|Infra­<br>structure<br>investment|Holdings in<br>related<br>under­<br>takings,<br>including<br>participa­<br>tions|External<br>rating|Nominated<br>ECAI|Credit<br>quality step|Internal<br>rating|Duration|Unit<br>Solvency<br>II price|Unit<br>percentage of<br>par amount<br>Solvency II<br>price|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**C0293**|**C0294**|**C0295**|**C0296**|**C0297**|**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|**C0350**|**C0360**|**C0370**|**C0380**|
|||||||||||||||

**S.06.02.04**

**List of assets**

|Information|on positions|held|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Legal name**<br>**of the**<br>**undertaking**|**Identification**<br>**code of the**<br>**undertaking**|**Type of code**<br>**of the ID of**<br>**the under­**<br>**taking**|**Asset ID**<br>**Code**|**Asset ID Code**<br>**Type**|**Asset ID**<br>**Code type**|**Portfolio**|**Fund**<br>**number**|**Matching**<br>**portfolio**<br>**number**|**Asset held**<br>**in unit**<br>**linked and**<br>**index linked**<br>**contracts**|**Asset**<br>**pledged as**<br>**collateral**|**Country of**<br>**custody**|**Custodian**|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|
||||||||||||||

|Code of<br>custodian|Type of code<br>of custodian|Quantity|Par<br>amount|Long-term<br>equity<br>investment|Valuation<br>method|Acquisition<br>value|Total<br>Solvency II<br>amount|Accrued<br>interest|
|---|---|---|---|---|---|---|---|---|
|**C0121**|**C0122**|**C0130**|**C0140**|**C0145**|**C0150**|**C0160**|**C0170**|**C0180**|
||||||||||

|Information|on assets|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Asset ID**<br>**Code**|**Asset ID**<br>**Code type**|**Item Title**|**Issuer**<br>**Name**|**Issuer Code**|**Type of**<br>**issuer code**|**Issuer**<br>**Sector**|**Issuer Group**|**Issuer**<br>**Group Code**|**Type of**<br>**issuer group**<br>**code**|**Issuer**<br>**Country**|**Currency**|**CIC**|
|**C0040**|**C0050**|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280**|**C0290**|
||||||||||||||

|Bail-in rules|Regional<br>Governmen­<br>ts and Local<br>Authorities<br>(RGLA)|Crypto-<br>assets|Property<br>type|Property<br>location|Infra­<br>structure<br>investment|Holdings in<br>related<br>under­<br>takings,<br>including<br>participa­<br>tions|External<br>rating|Nominated<br>ECAI|Credit<br>quality step|Internal<br>rating|Duration|Unit<br>Solvency II<br>price|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**C0293**|**C0294**|**C0295**|**C0296**|**C0297**|**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|**C0350**|**C0360**|**C0370**|
||||||||||||||

|Unit<br>percentage<br>of par<br>amount<br>Solvency II<br>price|Maturity<br>date|
|---|---|
|**C0380**|**C0390**|
|||

**S.06.03.01**

**Collective investment undertakings - look-through approach**

|Collective Investments<br>Undertaking ID Code|Collective Investments<br>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<br>Undertaking ID Code|Collective Investments<br>Undertaking ID Code type|Underlying asset category|Country of issue|Currency|Total amount|
|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|
|||||||

|S.06.04.01 Climate change-related risks to investments|Col2|Col3|
|---|---|---|
|||**C0010**|
|Climate change-related transition risk - KPI|**R0010**||
|Climate change-related physical risk - KPI|**R0020**||
|Justification for not reporting climate change-related transition risk - KPI|**R0030**||
|Justification for not reporting climate change-related physical risk - KPI|**R0040**||

**S.07.01.01**

**Structured products**

|Asset ID<br>Code|Asset ID<br>Code type|Collateral<br>type|Type of<br>structured<br>product|Capital<br>protection|Underlying<br>security /<br>index /<br>portfolio|Callable<br>or Putable|Synthetic<br>structured<br>product|Prepayment<br>structured<br>product|Collateral<br>value|Collateral<br>portfolio|Fixed<br>annual<br>return|Variable<br>annual<br>return|Loss<br>given<br>default|Attachment<br>point|Detachment<br>point|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190 **|
|||||||||||||||||

**S.07.01.04**

**Structured products**

**(cont.)**

|Legal name of<br>the undertaking|Identification<br>code of the<br>undertaking|Type of code of<br>the ID of the<br>undertaking|Asset ID Code|Asset ID Code<br>type|Collateral type|Type of<br>structured<br>product|Capital<br>protection|Underlying<br>security / index /<br>portfolio|Callable or<br>Putable|
|---|---|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|
|||||||||||

|Synthetic<br>structured<br>product|Prepayment<br>structured<br>product|Collateral value|Collateral port­<br>folio|Fixed annual<br>return|Variable annual<br>return|Loss given<br>default|Attachment<br>point|Detachment<br>point|
|---|---|---|---|---|---|---|---|---|
|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|
||||||||||

**S.08.01.01**

**Open derivatives**

**Information on positions held**

|Derivative ID<br>Code|Unique<br>Transactions<br>Identifier|Derivative ID<br>Code type|Portfolio|Fund number|Derivatives<br>held in unit<br>linked and<br>index linked<br>contracts|Instrument<br>underlying the<br>derivative|Type of code<br>of asset or<br>liability<br>underlying the<br>derivative|Use of<br>derivative|Notional<br>amount of the<br>derivative|Buyer / Seller|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0040**|**C0041**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|**C0131**|**C0140**|
||||||||||||

|Premium paid<br>to date|Premium<br>received to<br>date|Number of<br>contracts|Contract size|Maximum loss<br>under<br>unwinding<br>event|Swap outflow<br>amount|Swap inflow<br>amount|Initial date|Duration|Solvency II<br>value|Valuation<br>method|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250 **|
||||||||||||

**Information on derivatives**

|Derivative ID<br>Code|Derivative ID<br>Code type|Counterparty<br>Name|Counterparty<br>Code|Type of<br>counterparty<br>code|External rating|Nominated<br>ECAI|Credit quality<br>step|Internal rating|Counterparty<br>Group|Counterparty<br>group code|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0040**|**C0050**|**C0260**|**C0270**|**C0280**|**C0290**|**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|
||||||||||||

|Type of<br>counterparty<br>group code|Contract name|Currency|Currency of<br>price|CIC|Trigger value|Unwind trigger<br>of contract|Maturity date|Swap<br>delivered|Swap received|
|---|---|---|---|---|---|---|---|---|---|
|**C0350**|**C0360**|**C0370**|**C0371**|**C0380**|**C0390**|**C0400**|**C0430**|**C0440**|**C0450**|
|||||||||||

**S.08.04.01**

**Open derivatives**

**Information on positions held**

**(cont.)**

|Legal name of<br>the under­<br>taking|Identification<br>code of the<br>undertaking|Type of code<br>of the ID of<br>the under­<br>taking|Derivative ID<br>Code|Unique Trans­<br>actions<br>Identifier|Derivative ID<br>Code type|Portfolio|Fund number|Derivatives<br>held in unit<br>linked and<br>index linked<br>contracts|Instrument<br>underlying the<br>derivative|Type of code<br>of asset or<br>liability<br>underlying the<br>derivative|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0041**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|
||||||||||||

|Use of<br>derivative|Notional<br>amount of the<br>derivative|Buyer / Seller|Premium paid<br>to date|Premium<br>received to<br>date|Number of<br>contracts|Contract size|Maximum loss<br>under<br>unwinding<br>event|Swap outflow<br>amount|Swap inflow<br>amount|Initial date|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0110**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|
||||||||||||

|Duration|Solvency II<br>value|Valuation<br>method|
|---|---|---|
|**C0230**|**C0240**|**C0250**|
||||

**Information on derivatives**

|Derivative ID<br>Code|Derivative ID<br>Code type|Counterparty<br>Name|Counterparty<br>Code|Type of<br>counterparty<br>code|External rating|Nominated<br>ECAI|Credit quality<br>step|Internal rating|Counterparty<br>group|Counterparty<br>group code|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0040**|**C0050**|**C0260**|**C0270**|**C0280**|**C0290**|**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|
||||||||||||

|Type of<br>counterparty<br>group code|Contract name|Currency|Currency of<br>price|CIC|Trigger value|Unwind trigger<br>of contract|Maturity date|Swap<br>delivered|Swap received|
|---|---|---|---|---|---|---|---|---|---|
|**C0350**|**C0360**|**C0370**|**C0371**|**C0380**|**C0390**|**C0400**|**C0430**|**C0440**|**C0450**|
|||||||||||

**S.09.01.01**

**Income/gains and losses in the period**

|Asset category|Portfolio|Asset held in unit-linked and<br>index-linked contracts|Dividends|Interest|Rent|Net gains and losses|Unrealised gains and<br>losses|
|---|---|---|---|---|---|---|---|
|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110 **|
|||||||||

**S.09.01.04**

**Income/gains and losses in the period**

|Legal name of<br>the under­<br>taking|Identification<br>code of the<br>undertaking|Type of code of<br>the ID of the<br>undertaking|Asset category|Portfolio|Asset held in unit-<br>linked and index-<br>linked contracts|Dividends|Interest|Rent|Net gains and<br>losses|Unrealised<br>gains and losses|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110 **|
||||||||||||

**S.10.01.01**

**Securities lending and repos**

|Portfolio|Fund<br>number|Asset<br>category|Counterparty<br>Name|Counterparty<br>code|Type of<br>counterparty<br>code|Counterparty<br>asset category|Assets held in unit-<br>linked and index-<br>linked contracts|Position<br>in the<br>contract|Near leg<br>amount|Far leg<br>amount|Start<br>date|Maturity<br>date|Solvency II<br>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<br>the under­<br>taking|Identification<br>code of the<br>undertaking|Type of code of<br>the ID of the<br>undertaking|Portfolio|Fund<br>number|Asset<br>category|Counterparty<br>Name|Counterparty<br>code|Type of<br>counterparty<br>code|Counterparty<br>asset category|Assets held in unit-<br>linked and index-<br>linked contracts|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|
||||||||||||

|Position in the<br>contract|Near leg<br>amount|Far leg amount|Start date|Maturity date|Solvency II<br>Value|
|---|---|---|---|---|---|
|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|
|||||||

|S.11.01.01 Assets held as collateral Information on positions held|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the asset**<br>**for which collateral is**<br>**held**|
|**Asset ID**<br>**Code**|**Asset ID**<br>**Code type**|**Name of counterparty**<br>**pledging the collateral**|**Name of the group of**<br>**the counterparty**<br>**pledging the collateral**|**Country of**<br>**custody**|**Quantity**|**Par amount**|**Valuation**<br>**method**|**Total**<br>**amount**|**Accrued**<br>**interest**|**Type of asset for which**<br>**the collateral is held**|
|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140 **|
||||||||||||

|Information on assets|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|
|**Asset ID**<br>**Code**|**Asset ID**<br>**Code type**|**Item Title**|**Issuer**<br>**Name**|**Issuer**<br>**Code**|**Type of**<br>**issuer**<br>**code**|**Issuer**<br>**Sector**|**Issuer**<br>**Group**<br>**name**|**Issuer**<br>**Group**<br>**Code**|**Type of**<br>**issuer**<br>**group code**|**Issuer**<br>**Country**|**Currency**|**CIC**|**Unit**<br>**price**|**Unit percentage**<br>**of par amount**<br>**Solvency II**<br>**price**|**Maturity**<br>**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|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on**<br>**the asset for**<br>**which collateral**<br>**is held**|
|**Legal name**<br>**of the**<br>**undertaking**|**Identification**<br>**code of the**<br>**undertaking**|**Type of code of**<br>**the ID of the**<br>**undertaking**|**Asset ID**<br>**Code**|**Asset ID**<br>**Code type**|**Name of**<br>**counterparty**<br>**pledging the**<br>**collateral**|**Name of the**<br>**group of the**<br>**counterparty**<br>**pledging the**<br>**collateral**|**Country**<br>**of**<br>**custody**|**Quantity**|**Par**<br>**amount**|**Valuation**<br>**method**|**Total**<br>**amount**|**Accrued**<br>**interest**|**Type of asset for**<br>**which the**<br>**collateral is held**|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140 **|
|||||||||||||||

|Information on assets|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|**Information on the assets held**|
|**Asset ID**<br>**Code**|**Asset ID**<br>**Code type**|**Item Title**|**Issuer**<br>**Name**|**Issuer**<br>**Code**|**Type of**<br>**issuer code**|**Issuer Sector**|**Issuer Group**<br>**name**|**Issuer Group**<br>**Code**|**Type of issuer**<br>**group code**|**Issuer**<br>**Country**|**Currency**|**CIC**|
|**C0040**|**C0050**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|
||||||||||||||

|Information on the assets held|Col2|Col3|
|---|---|---|
|**Unit price**|**Unit**<br>**percentage**<br>**of par**<br>**amount**<br>**Solvency II**<br>**price**|**Maturity**<br>**date**|
|**C0260**|**C0270**|**C0280**|
||||

L 120/94 EN Official Journal of the European Union 5.5.2023

**S.12.01.01**

**Life and Health SLT Technical Provisions**

**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 **R0020**
associated to TP as a whole

**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**

|Insurance<br>with profit<br>participation|Index-linked and unit-linked insurance<br>Contracts<br>Contracts<br>without<br>with options<br>options and<br>or guarantees<br>guarantees|Col3|Col4|
|---|---|---|---|
|Insurance<br>with profit<br>participation|Index-linked and unit-linked insurance<br>Contracts<br>without<br>options and<br>guarantees<br>Contracts<br>with options<br>or guarantees|Contracts<br>without<br>options and<br>guarantees|Contracts<br>with options<br>or guarantees|
|**C0020**|**C0030**|**C0040**|**C0050 **|
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||

5.5.2023 EN Official Journal of the European Union L 120/95

Risk margin **R0130**

**Technical provisions - total** **R0200**

**Technical provisions minus recoverables from reinsur­**
**ance/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 approxi­**
**mations** **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**

**Expected profits included in future premiums (EPIFP)** **R0370**

|Insurance<br>with profit<br>participation|Index-linked and unit-linked insurance<br>Contracts<br>Contracts<br>without<br>with options<br>options and<br>or guarantees<br>guarantees|Col3|Col4|
|---|---|---|---|
|Insurance<br>with profit<br>participation|Index-linked and unit-linked insurance<br>Contracts<br>without<br>options and<br>guarantees<br>Contracts<br>with options<br>or guarantees|Contracts<br>without<br>options and<br>guarantees|Contracts<br>with options<br>or guarantees|
|**C0020**|**C0030**|**C0040**|**C0050**|
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
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|||||
|||||
|||||
|||||
|||||
|||||
|||||

L 120/96 EN Official Journal of the European Union 5.5.2023

**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 **R0020**
associated to TP as a whole

**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**

|Other life insurance<br>Contracts<br>Contracts<br>without<br>with options<br>options and<br>or guarantees<br>guarantees|Col2|Col3|Annuities<br>stemming<br>from non-life<br>insurance<br>contracts and<br>relating to<br>insurance<br>obligation<br>other than<br>health<br>insurance<br>obligations|
|---|---|---|---|
|Other life insurance<br>Contracts<br>without<br>options and<br>guarantees<br>Contracts<br>with options<br>or guarantees|Contracts<br>without<br>options and<br>guarantees|Contracts<br>with options<br>or guarantees|Contracts<br>with options<br>or guarantees|
|**C0060**|**C0070**|**C0080**|**C0090 **|
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||

5.5.2023 EN Official Journal of the European Union L 120/97

Risk margin **R0130**

**Technical provisions - total** **R0200**

**Technical provisions minus recoverables from reinsur­**
**ance/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 approxi­**
**mations** **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**

**Expected profits included in future premiums (EPIFP)** **R0370**

|Other life insurance<br>Contracts<br>Contracts<br>without<br>with options<br>options and<br>or guarantees<br>guarantees|Col2|Col3|Annuities<br>stemming<br>from non-life<br>insurance<br>contracts and<br>relating to<br>insurance<br>obligation<br>other than<br>health<br>insurance<br>obligations|
|---|---|---|---|
|Other life insurance<br>Contracts<br>without<br>options and<br>guarantees<br>Contracts<br>with options<br>or guarantees|Contracts<br>without<br>options and<br>guarantees|Contracts<br>with options<br>or guarantees|Contracts<br>with options<br>or guarantees|
|**C0060**|**C0070**|**C0080**|**C0090**|
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||

L 120/98 EN Official Journal of the European Union 5.5.2023

**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 **R0020**
associated to TP as a whole

**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**

|Accepted reinsurance<br>Index-linked<br>Insurance<br>and unit- Other life<br>with profit<br>linked insurance<br>participation<br>insurance|Col2|Col3|Col4|
|---|---|---|---|
|Accepted reinsurance<br>Insurance<br>with profit<br>participation<br>Index-linked<br>and unit-<br>linked<br>insurance<br>Other life<br>insurance|Insurance<br>with profit<br>participation|Index-linked<br>and unit-<br>linked<br>insurance|Other life<br>insurance|
|**C0100**|**C0110**|**C0120**|**C0130 **|
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||

5.5.2023 EN Official Journal of the European Union L 120/99

Best estimate
**R0120**

Risk margin **R0130**

**Technical provisions - total** **R0200**

**Technical provisions minus recoverables from reinsur­**
**ance/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 approxi­**
**mations** **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**

**Expected profits included in future premiums (EPIFP)** **R0370**

|Accepted reinsurance<br>Index-linked<br>Insurance<br>and unit- Other life<br>with profit<br>linked insurance<br>participation<br>insurance|Col2|Col3|Col4|
|---|---|---|---|
|Accepted reinsurance<br>Insurance<br>with profit<br>participation<br>Index-linked<br>and unit-<br>linked<br>insurance<br>Other life<br>insurance|Insurance<br>with profit<br>participation|Index-linked<br>and unit-<br>linked<br>insurance|Other life<br>insurance|
|**C0100**|**C0110**|**C0120**|**C0130**|
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||

L 120/100 EN Official Journal of the European Union 5.5.2023

**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 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**

|Accepted<br>reinsurance|Total (Life other<br>than health<br>insurance, incl.<br>Unit-Linked)|
|---|---|
|Annuities<br>stemming from<br>non-life accepted<br>insurance<br>contracts and<br>relating to<br>insurance<br>obligation other<br>than health<br>insurance obliga­<br>tions|Annuities<br>stemming from<br>non-life accepted<br>insurance<br>contracts and<br>relating to<br>insurance<br>obligation other<br>than health<br>insurance obliga­<br>tions|
|**C0140**|**C0150 **|
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||

5.5.2023 EN Official Journal of the European Union L 120/101

**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**

**Expected profits included in future premiums (EPIFP)** **R0370**

|Accepted<br>reinsurance|Total (Life other<br>than health<br>insurance, incl.<br>Unit-Linked)|
|---|---|
|Annuities<br>stemming from<br>non-life accepted<br>insurance<br>contracts and<br>relating to<br>insurance<br>obligation other<br>than health<br>insurance obliga­<br>tions|Annuities<br>stemming from<br>non-life accepted<br>insurance<br>contracts and<br>relating to<br>insurance<br>obligation other<br>than health<br>insurance obliga­<br>tions|
|**C0140**|**C0150 **|
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||

L 120/102 EN Official Journal of the European Union 5.5.2023

**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 **R0020**
associated to TP as a whole

**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**

|Health insurance (direct business)<br>Contracts<br>Contracts<br>without<br>with options<br>options and<br>or guarantees<br>guarantees|Col2|Col3|Annuities<br>stemming<br>from non-life<br>insurance<br>contracts and<br>relating to<br>health<br>insurance<br>obligations|
|---|---|---|---|
|Health insurance (direct business)<br>Contracts<br>without<br>options and<br>guarantees<br>Contracts<br>with options<br>or guarantees|Contracts<br>without<br>options and<br>guarantees|Contracts<br>with options<br>or guarantees|Contracts<br>with options<br>or guarantees|
|**C0160**|**C0170**|**C0180**|**C0190 **|
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||

5.5.2023 EN Official Journal of the European Union L 120/103

**Technical provisions - total** **R0200**

**Technical provisions minus recoverables from reinsur­**
**ance/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 approxi­**
**mations** **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**

**Expected profits included in future premiums (EPIFP)** **R0370**

|Health insurance (direct business)<br>Contracts<br>Contracts<br>without<br>with options<br>options and<br>or guarantees<br>guarantees|Col2|Col3|Annuities<br>stemming<br>from non-life<br>insurance<br>contracts and<br>relating to<br>health<br>insurance<br>obligations|
|---|---|---|---|
|Health insurance (direct business)<br>Contracts<br>without<br>options and<br>guarantees<br>Contracts<br>with options<br>or guarantees|Contracts<br>without<br>options and<br>guarantees|Contracts<br>with options<br>or guarantees|Contracts<br>with options<br>or guarantees|
|**C0160**|**C0170**|**C0180**|**C0190 **|
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||

L 120/104 EN Official Journal of the European Union 5.5.2023

**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 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**

|Health reinsurance<br>(reinsurance<br>accepted)|Total (Health<br>similar to life<br>insurance)|
|---|---|
|**C0200**|**C0210 **|
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||

5.5.2023 EN Official Journal of the European Union L 120/105

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**

**Expected profits included in future premiums (EPIFP)** **R0370**

|Health reinsurance<br>(reinsurance<br>accepted)|Total (Health<br>similar to life<br>insurance)|
|---|---|
|**C0200**|**C0210**|
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||
|||

**S.12.01.02**

**Life and Health SLT Technical Provisions**

**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**

**Technical provisions calculated as a sum of**
**BE and RM**

**Best Estimate**

**R0020**

**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 reinsur­ **R0090**
ance/SPV and Finite Re — total

**Risk Margin** **R0100**

**Technical provisions — total** **R0200**

|Insurance<br>with profit<br>partici­<br>pation|Index-linked and unit-linked insurance<br>Contracts Contracts<br>without with<br>options and options or<br>guarantees guarantees|Col3|Col4|Other life insurance<br>Contracts Contracts<br>without with<br>options and options or<br>guarantees guarantees|Col6|Col7|Annuities stemming<br>from non-life<br>insurance contracts<br>and relating to<br>insurance obligation<br>other than health<br>insurance obliga­<br>tions|
|---|---|---|---|---|---|---|---|
|**Insurance**<br>**with profit**<br>**partici­**<br>**pation**|**Index-linked and unit-linked insurance**<br>**Contracts**<br>**without**<br>**options and**<br>**guarantees**<br>**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**without**<br>**options and**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**without**<br>**options and**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090 **|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||

**Technical provisions calculated as a whole** **R0210**

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

**Technical provisions calculated as a sum of BE and**
**RM**

**Best Estimate**

**R0220**

**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 reinsur­ **R0090**
ance/SPV and Finite Re — total

**Risk Margin** **R0100**

**Technical provisions — total** **R0200**

|Accepted<br>reinsurance|Total (Life<br>other than<br>health<br>insurance,<br>incl.<br>Unit-<br>Linked)|Health insurance (direct business)<br>Contracts Contracts<br>without with<br>options and options or<br>guarantees guarantees|Col4|Col5|Annuities stemming from<br>non-life insurance contracts<br>and relating to health<br>insurance obligations|Health<br>reinsurance<br>(rein­<br>surance<br>accepted)|Total<br>(Health<br>similar to<br>life<br>insurance)|
|---|---|---|---|---|---|---|---|
|**Accepted**<br>**reinsurance**|**Total (Life**<br>**other than**<br>**health**<br>**insurance,**<br>**incl.**<br>**Unit-**<br>**Linked)**|**Health insurance (direct business)**<br>**Contracts**<br>**without**<br>**options and**<br>**guarantees**<br>**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**without**<br>**options and**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|
|**C0100**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210 **|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||

**SR.12.01.01**

**Life and Health SLT Technical Provisions**

Ring Fenced Fund/Matching adjustment
**Z0020**
portfolio or remaining part

Fund/Portfolio number **Z0030**

**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**

**Technical provisions calculated as a sum of**
**BE and RM**

**Best Estimate**

**R0020**

**Gross Best Estimate** **R0030**

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

**R0080**

|Insurance<br>with profit<br>partici­<br>pation|Index-linked and unit-linked insurance<br>Contracts Contracts<br>without with<br>options and options or<br>guarantees guarantees|Col3|Col4|Other life insurance<br>Contracts Contracts<br>without with<br>options and options or<br>guarantees guarantees|Col6|Col7|Annuities stemming<br>from non-life<br>insurance contracts<br>and relating to<br>insurance obligation<br>other than health<br>insurance obliga­<br>tions|
|---|---|---|---|---|---|---|---|
|**Insurance**<br>**with profit**<br>**partici­**<br>**pation**|**Index-linked and unit-linked insurance**<br>**Contracts**<br>**without**<br>**options and**<br>**guarantees**<br>**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**without**<br>**options and**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**without**<br>**options and**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090 **|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||

Best estimate minus recoverables from reinsur­ **R0090**
ance/SPV and Finite Re — total

**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**

**Expected** **profits** **included** **in** **future** **R0370**
**premiums (EPIFP)**

|Insurance<br>with profit<br>partici­<br>pation|Index-linked and unit-linked insurance<br>Contracts Contracts<br>without with<br>options and options or<br>guarantees guarantees|Col3|Col4|Other life insurance<br>Contracts Contracts<br>without with<br>options and options or<br>guarantees guarantees|Col6|Col7|Annuities stemming<br>from non-life<br>insurance contracts<br>and relating to<br>insurance obligation<br>other than health<br>insurance obliga­<br>tions|
|---|---|---|---|---|---|---|---|
|**Insurance**<br>**with profit**<br>**partici­**<br>**pation**|**Index-linked and unit-linked insurance**<br>**Contracts**<br>**without**<br>**options and**<br>**guarantees**<br>**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**without**<br>**options and**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**without**<br>**options and**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||

**Technical provisions calculated as a whole** **R0210**

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

**Technical provisions calculated as a sum of BE and**
**RM**

**Best Estimate**

**R0220**

**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 reinsur­ **R0090**
ance/SPV and Finite Re — total

|Accepted<br>reinsurance|Total (Life<br>other than<br>health<br>insurance,<br>including<br>Unit-<br>Linked)|Health insurance (direct business)|Col4|Col5|Annuities stemming from<br>non-life insurance contracts<br>and relating to health<br>insurance obligations|Health<br>reinsurance<br>(rein­<br>surance<br>accepted)|Total<br>(Health<br>similar to<br>life<br>insurance)|
|---|---|---|---|---|---|---|---|
|**Accepted**<br>**reinsurance**|**Total (Life**<br>**other than**<br>**health**<br>**insurance,**<br>**including**<br>**Unit-**<br>**Linked)**||**Contracts**<br>**without**<br>**options and**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|
|**C0100**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210 **|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||

**Risk Margin** **R0100**

**Amount of the transitional on Technical Provi­**

**sions**

Technical Provisions calculated as a whole **R0110**

Best estimate **R0120**

Risk margin **R0130**

**Technical provisions — total** **R0200**

**Expected profits included in future premiums** **R0370**
**(EPIFP)**

|Accepted<br>reinsurance|Total (Life<br>other than<br>health<br>insurance,<br>including<br>Unit-<br>Linked)|Health insurance (direct business)|Col4|Col5|Annuities stemming from<br>non-life insurance contracts<br>and relating to health<br>insurance obligations|Health<br>reinsurance<br>(rein­<br>surance<br>accepted)|Total<br>(Health<br>similar to<br>life<br>insurance)|
|---|---|---|---|---|---|---|---|
|**Accepted**<br>**reinsurance**|**Total (Life**<br>**other than**<br>**health**<br>**insurance,**<br>**including**<br>**Unit-**<br>**Linked)**||**Contracts**<br>**without**<br>**options and**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|**Contracts**<br>**with**<br>**options or**<br>**guarantees**|
|**C0100**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210 **|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||

**S.12.02.01**

**Life and Health SLT Technical Provisions — by country**

**Gross TP as a whole and Gross BE for different countries — Home country and countries outside the materiality threshold**

**(cont.)**

|Geographical zone|Col2|Col3|Insurance<br>with profit<br>participation|Index-linked<br>and unit-linked<br>insurance|Other life<br>insurance|Annuities stemming from<br>non-life insurance contracts<br>and relating to insurance<br>obligation other than health<br>insurance obligations|Accepted<br>rein­<br>surance|
|---|---|---|---|---|---|---|---|
||||**C0020**|**C0030**|**C0060**|**C0090**|**C0100**|
|Home country|**R0010**|||||||
|EEA countries outside the materiality threshold<br>— not reported by country|**R0020**|||||||
|Non-EEA countries outside the materiality<br>threshold — not reported by country|**R0030**|||||||
|||||||||
|Countries in the materiality threshold||**C0010**||||||
|Country 1|**R0040**|||||||
|…|…|||||||

|Geographical zone|Col2|Col3|Health<br>insurance<br>(direct busi­<br>ness)|Annuities stemming from non-life<br>insurance contracts and relating to<br>health insurance obligations|Health<br>reinsurance<br>(reinsurance<br>accepted)|
|---|---|---|---|---|---|
||||**C0160**|**C0190**|**C0200**|
|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**|||||

|Countries in the materiality thresholdy|Col2|C0010|Col4|Col5|Col6|
|---|---|---|---|---|---|
|Country 1|**R0040**|||||
|…|…|||||

**S.13.01.01**

**Projection of future gross cash flows**

**(cont.)**

|Col1|Col2|Insurance with profit participation|Col4|Col5|Col6|Col7|Col8|Index linked and unit-linked insurance|Col10|Col11|Col12|Col13|Col14|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash**<br>**out-flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|
|||**C0011**|**C0015**|**C0020**|**C0030**|**C0040**|**C0045**|**C0051**|**C0055**|**C0060**|**C0070**|**C0080**|**C0085 **|
|**Year (pro­**<br>**jection of**<br>**undis­**<br>**counted**<br>**expected**<br>**cash-flows)**||||||||||||||
|1|**R0010**|||||||||||||
|2|**R0020**|||||||||||||
|3|**R0030**|||||||||||||
|4|**R0040**|||||||||||||
|5|**R0050**|||||||||||||
|6|**R0060**|||||||||||||
|7|**R0070**|||||||||||||
|8|**R0080**|||||||||||||
|9|**R0090**|||||||||||||

**(cont.)**

|Col1|Col2|Insurance with profit participation|Col4|Col5|Col6|Col7|Col8|Index linked and unit-linked insurance|Col10|Col11|Col12|Col13|Col14|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash**<br>**out-flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|
|||**C0011**|**C0015**|**C0020**|**C0030**|**C0040**|**C0045**|**C0051**|**C0055**|**C0060**|**C0070**|**C0080**|**C0085**|
|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**|||||||||||||

**(cont.)**

|Col1|Col2|Insurance with profit participation|Col4|Col5|Col6|Col7|Col8|Index linked and unit-linked insurance|Col10|Col11|Col12|Col13|Col14|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash**<br>**out-flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|
|||**C0011**|**C0015**|**C0020**|**C0030**|**C0040**|**C0045**|**C0051**|**C0055**|**C0060**|**C0070**|**C0080**|**C0085**|
|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**|||||||||||||

**(cont.)**

|Col1|Col2|Other life insurance|Col4|Col5|Col6|Col7|Col8|Annuities stemming from non-life contracts|Col10|Col11|Col12|Col13|Col14|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|
|||**C0091**|**C0095**|**C0100**|**C0110**|**C0120**|**C0125**|**C0131**|**C0135**|**C0140**|**C0150**|**C0160**|**C0165 **|
|**Year (pro­**<br>**jection of**<br>**undis­**<br>**counted**<br>**expected**<br>**cash-flows)**||||||||||||||
|1|**R0010**|||||||||||||
|2|**R0020**|||||||||||||
|3|**R0030**|||||||||||||
|4|**R0040**|||||||||||||
|5|**R0050**|||||||||||||
|6|**R0060**|||||||||||||
|7|**R0070**|||||||||||||
|8|**R0080**|||||||||||||
|9|**R0090**|||||||||||||

**(cont.)**

|Col1|Col2|Other life insurance|Col4|Col5|Col6|Col7|Col8|Annuities stemming from non-life contracts|Col10|Col11|Col12|Col13|Col14|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|
|||**C0091**|**C0095**|**C0100**|**C0110**|**C0120**|**C0125**|**C0131**|**C0135**|**C0140**|**C0150**|**C0160**|**C0165**|
|10|**R0100**|||||||||||||
|11|**R0110**|||||||||||||
|12|**R0120**|||||||||||||
|13|**R0130**|||||||||||||
|14|**R0140**|||||||||||||
|15|**R0150**|||||||||||||
|16|**R0160**|||||||||||||
|17|**R0170**|||||||||||||
|18|**R0180**|||||||||||||
|19|**R0190**|||||||||||||
|20|**R0200**|||||||||||||
|21|**R0210**|||||||||||||

**(cont.)**

|Col1|Col2|Other life insurance|Col4|Col5|Col6|Col7|Col8|Annuities stemming from non-life contracts|Col10|Col11|Col12|Col13|Col14|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|
|||**C0091**|**C0095**|**C0100**|**C0110**|**C0120**|**C0125**|**C0131**|**C0135**|**C0140**|**C0150**|**C0160**|**C0165**|
|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**|||||||||||||

**(cont.)**

|Col1|Col2|Accepted reinsurance|Col4|Col5|Col6|Col7|Col8|Health insurance|Col10|Col11|Col12|Col13|Col14|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|
|||**C0171**|**C0175**|**C0180**|**C0190**|**C0200**|**C0205**|**C0211**|**C0215**|**C0220**|**C0230**|**C0240**|**C0245 **|
|**Year**<br>**(projection**<br>**of undis­**<br>**counted**<br>**expected**<br>**cash-flows)**||||||||||||||
|1|**R0010**|||||||||||||
|2|**R0020**|||||||||||||
|3|**R0030**|||||||||||||
|4|**R0040**|||||||||||||
|5|**R0050**|||||||||||||
|6|**R0060**|||||||||||||
|7|**R0070**|||||||||||||
|8|**R0080**|||||||||||||
|9|**R0090**|||||||||||||

**(cont.)**

|Col1|Col2|Accepted reinsurance|Col4|Col5|Col6|Col7|Col8|Health insurance|Col10|Col11|Col12|Col13|Col14|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|
|||**C0171**|**C0175**|**C0180**|**C0190**|**C0200**|**C0205**|**C0211**|**C0215**|**C0220**|**C0230**|**C0240**|**C0245**|
|10|**R0100**|||||||||||||
|11|**R0110**|||||||||||||
|12|**R0120**|||||||||||||
|13|**R0130**|||||||||||||
|14|**R0140**|||||||||||||
|15|**R0150**|||||||||||||
|16|**R0160**|||||||||||||
|17|**R0170**|||||||||||||
|18|**R0180**|||||||||||||
|19|**R0190**|||||||||||||
|20|**R0200**|||||||||||||
|21|**R0210**|||||||||||||

**(cont.)**

|Col1|Col2|Accepted reinsurance|Col4|Col5|Col6|Col7|Col8|Health insurance|Col10|Col11|Col12|Col13|Col14|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|
|||**C0171**|**C0175**|**C0180**|**C0190**|**C0200**|**C0205**|**C0211**|**C0215**|**C0220**|**C0230**|**C0240**|**C0245**|
|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**|||||||||||||

|Col1|Col2|Health reinsurance|Col4|Col5|Col6|Col7|Col8|Total<br>recoverable<br>from<br>reinsurance<br>(after the<br>adjustment)|
|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|
|||**C0251**|**C0255**|**C0260**|**C0270**|**C0280**|**C0285**|**C0290**|
|**Year**<br>**(projection of**<br>**undiscounted**<br>**expected**<br>**cash-flows)**|||||||||
|1|**R0010**||||||||
|2|**R0020**||||||||
|3|**R0030**||||||||
|4|**R0040**||||||||
|5|**R0050**||||||||
|6|**R0060**||||||||
|7|**R0070**||||||||
|8|**R0080**||||||||
|9|**R0090**||||||||

|Col1|Col2|Health reinsurance|Col4|Col5|Col6|Col7|Col8|Total<br>recoverable<br>from<br>reinsurance<br>(after the<br>adjustment)|
|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|
|||**C0251**|**C0255**|**C0260**|**C0270**|**C0280**|**C0285**|**C0290**|
|**Year**<br>**(projection of**<br>**undiscounted**<br>**expected**<br>**cash-flows)**|||||||||
|10|**R0100**||||||||
|11|**R0110**||||||||
|12|**R0120**||||||||
|13|**R0130**||||||||
|14|**R0140**||||||||
|15|**R0150**||||||||
|16|**R0160**||||||||
|17|**R0170**||||||||
|18|**R0180**||||||||

|Col1|Col2|Health reinsurance|Col4|Col5|Col6|Col7|Col8|Total<br>recoverable<br>from<br>reinsurance<br>(after the<br>adjustment)|
|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|
|||**C0251**|**C0255**|**C0260**|**C0270**|**C0280**|**C0285**|**C0290**|
|**Year**<br>**(projection of**<br>**undiscounted**<br>**expected**<br>**cash-flows)**|||||||||
|19|**R0190**||||||||
|20|**R0200**||||||||
|21|**R0210**||||||||
|22|**R0220**||||||||
|23|**R0230**||||||||
|24|**R0240**||||||||
|25|**R0250**||||||||
|26|**R0260**||||||||
|27|**R0270**||||||||

|Col1|Col2|Health reinsurance|Col4|Col5|Col6|Col7|Col8|Total<br>recoverable<br>from<br>reinsurance<br>(after the<br>adjustment)|
|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Future**<br>**guaranteed**<br>**benefits**|**Future**<br>**discre­**<br>**tionary**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash out-**<br>**flows**|**Future**<br>**premiums**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|**Other cash**<br>**in-flows**|
|||**C0251**|**C0255**|**C0260**|**C0270**|**C0280**|**C0285**|**C0290**|
|**Year**<br>**(projection of**<br>**undiscounted**<br>**expected**<br>**cash-flows)**|||||||||
|28|**R0280**||||||||
|29|**R0290**||||||||
|30|**R0300**||||||||
|31-40|**R0310**||||||||
|41-50|**R0320**||||||||
|51 & after|**R0330**||||||||

|S.14.01.01 Life obligations analysis Portfolio|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|
|---|---|---|---|---|---|---|---|---|
|**Product ID code**|**Line of Business**|**Number of**<br>**contracts at the**<br>**end of the year**|**Number of contracts at the**<br>**end of year — of which,**<br>**number of contracts with**<br>**surrender option**|**Number of new**<br>**contracts**<br>**during year**|**Number of contracts**<br>**surrendered during year**|**Number of**<br>**insured at the**<br>**end of the year**|**Fiscal treatment**<br>**of the products**|**Country**|
|**C0010**|**C0030**|**C0040**|**C0041**|**C0050**|**C0051**|**C0054**|**C0055**|**C0080 **|
||||||||||

**Portfolio product**

**(cont.)**

|Fund number|Total amount of<br>Written<br>premiums|Total amount of written<br>premiums — of which<br>written directly by the<br>insurance undertaking|Total amount of<br>written premiums —<br>of which written via<br>credit institutions|Total amount of<br>written premiums —<br>of which written via<br>other insurance<br>distributors|Total amount of<br>claims paid during<br>year|Total amount of<br>commissions paid during<br>year — Total amount of<br>commissions paid during<br>year|Expected future<br>premiums|
|---|---|---|---|---|---|---|---|
|**C0020**|**C0060**|**C0061**|**C0062**|**C0063**|**C0070**|**C0071**|**C0075**|
|||||||||

|Expected future<br>commissions|Best Estimate<br>and Technical<br>Provisions as a<br>whole|Capital–at–risk|Surrender value|Guaranteed rate —<br>Annualised guar­<br>anteed rate (over<br>average duration of<br>guarantee)|Guaranteed rate —<br>Yearly interest rate<br>guarantee for the<br>reporting year|Exit conditions at reporting<br>date|Amount on<br>which interest<br>rate is guar­<br>anteed|
|---|---|---|---|---|---|---|---|
|**C0077**|**C0180**|**C0190**|**C0200**|**C0260**|**C0261**|**C0270**|**C0280**|
|||||||||

|Characteristics|of product|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Product classifi­**<br>**cation**|**Pension entitlements**|**Type of product**|**Product denomi­**<br>**nation**|**Product still commercial­**<br>**ised?**|**Profit sharing**|**Remaining**<br>**contractual**<br>**maturity**|
|**C0101**|**C0102**|**C0110**|**C0120**|**C0130**|**C0141**|**C0142 **|
||||||||

**S.14.02.01**

**Non-life obligation analysis**

**(cont.)**

|Portfolio|Col2|Col3|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Line of Business**|**Of which**<br>**Product**<br>**category**|**For the products commer­**<br>**cialised under this product**<br>**category/LOB, which**<br>**proportion (measured by**<br>**gross written premiums)**<br>**covers climate related**<br>**perils? (0-100)**|**If the product covers**<br>**climate-related perils,**<br>**does the product**<br>**design make**<br>**allowance for risk-**<br>**prevention measures?**<br>**(Yes/No/Not applic­**<br>**able)**|**Number of contracts**<br>**at the end of the year**|**Number of new**<br>**contracts during year**|**Total amount of Gross**<br>**Written premiums —**<br>**written directly by the**<br>**insurance undertaking**|**Total amount of**<br>**Gross Written**<br>**premiums —**<br>**written via**<br>**credit institu­**<br>**tions**|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
|||||||||

|Total amount<br>of Gross<br>Written<br>premiums —<br>written via<br>insurance<br>distributors<br>other than<br>credit<br>institutions|Total amount of<br>commissions<br>paid during<br>year|Total amount of claims<br>paid during the year|Country|Information on number of insured|Col6|
|---|---|---|---|---|---|
|**Total amount**<br>**of Gross**<br>**Written**<br>**premiums —**<br>**written via**<br>**insurance**<br>**distributors**<br>**other than**<br>**credit**<br>**institutions**|**Total amount of**<br>**commissions**<br>**paid during**<br>**year**|**Total amount of claims**<br>**paid during the year**|**Country**|**Number of insured at**<br>**the end of the year**|**Number of insured at**<br>**the end of the year**|
|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|
|||||||

**S.14.03.01**

**Cyber underwriting risk**

**Cyber risk — risk identification**

**(cont.)**

|Product Group<br>Code|Target market|Product identification|Cyber coverage in<br>the Product Category|Line(s) of business|Description of Risk(s)<br>included in the<br>coverage|Other risk detailed<br>description|Sum(s) insured|
|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
|||||||||

|Premium(s)|Sum(s)<br>reinsured|Number of Claims settled<br>with Payment|Amount of Claims<br>Paid|Numbers of Claims<br>settled without<br>payment|Technical Provisions|
|---|---|---|---|---|---|
|**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 conversion** **Z0040**

|Z0010|Col2|
|---|---|
|**Z0020**||
|**Z0030**||
|**Z0040**||

**Information on year N:** **C0010**

**The average interest rate** **R0010**

**The average duration of the obliga­** **R0020**
**tions**

**The weighted average age of the** **R0030**
**beneficiaries**

**Annuities information**

|Col1|C0010|
|---|---|
|**R0010**||
|**R0020**||
|**R0030**||

|Year|Col2|Undiscounted<br>annuity claims<br>provisions at the<br>start of year N|Undiscounted<br>annuity claims<br>provisions set up<br>during year N|Annuity payments<br>paid during year N|Undiscounted<br>annuity claims<br>provisions at the end<br>of year N|Number of<br>annuities<br>obligations at the<br>end of year N|Best Estimate for annuity<br>claims provisions at the<br>end of year N (discounted<br>basis)|Undiscounted<br>development<br>result|
|---|---|---|---|---|---|---|---|---|
|**Year**||**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
|Prior years|**R0040**||||||||
|N-14|**R0050**||||||||
|N-13|**R0060**||||||||
|N-12|**R0070**||||||||

|Year|Col2|Undiscounted<br>annuity claims<br>provisions at the<br>start of year N|Undiscounted<br>annuity claims<br>provisions set up<br>during year N|Annuity payments<br>paid during year N|Undiscounted<br>annuity claims<br>provisions at the end<br>of year N|Number of<br>annuities<br>obligations at the<br>end of year N|Best Estimate for annuity<br>claims provisions at the<br>end of year N (discounted<br>basis)|Undiscounted<br>development<br>result|
|---|---|---|---|---|---|---|---|---|
|**Year**||**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
|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**

**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 as a whole**

**Technical provisions calculated as a sum of BE and RM**

**Best estimate**

**Premium provisions**

**R0050**

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 **R0100**
the adjustment for expected losses due to counterparty default

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Medical expense**<br>**insurance**|**Income**<br>**protection**<br>**insurance**|**Workers'**<br>**compensation**<br>**insurance**|**Motor vehicle**<br>**liability**<br>**insurance**|**Other motor**<br>**insurance**|**Marine, aviation**<br>**and transport**<br>**insurance**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070 **|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

Recoverables from reinsurance (except SPV and Finite **R0110**
Reinsurance) before adjustment for expected losses

Recoverables from SPV before adjustment for expected losses **R0120**

Recoverables from Finite Reinsurance before adjustment for **R0130**
expected losses

Total recoverable from reinsurance/SPV and Finite Re after the **R0140**
adjustment for expected losses due to counterparty default

**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|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Medical expense**<br>**insurance**|**Income**<br>**protection**<br>**insurance**|**Workers'**<br>**compensation**<br>**insurance**|**Motor vehicle**<br>**liability**<br>**insurance**|**Other motor**<br>**insurance**|**Marine, aviation**<br>**and transport**<br>**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 as a whole**

**Technical provisions calculated as a sum of BE and RM**

**Best estimate**

**Premium provisions**

**R0050**

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 **R0100**
the adjustment for expected losses due to counterparty default

Recoverables from reinsurance (except SPV and Finite **R0110**
Reinsurance) before adjustment for expected losses

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Fire and other**<br>**damage to**<br>**property**<br>**insurance**|**General liability**<br>**insurance**|**Credit and**<br>**suretyship**<br>**insurance**|**Legal expenses**<br>**insurance**|**Assistance**|**Miscellaneous**<br>**financial loss**|
|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130 **|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

Recoverables from SPV before adjustment for expected losses **R0120**

Recoverables from Finite Reinsurance before adjustment for **R0130**
expected losses

Total recoverable from reinsurance/SPV and Finite Re after the **R0140**
adjustment for expected losses due to counterparty default

**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|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Fire and other**<br>**damage to**<br>**property**<br>**insurance**|**General liability**<br>**insurance**|**Credit and**<br>**suretyship**<br>**insurance**|**Legal expenses**<br>**insurance**|**Assistance**|**Miscellaneous**<br>**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 as a whole**

**Technical provisions calculated as a sum of BE and RM**

**Best estimate**

**Premium provisions**

**R0050**

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 **R0100**
the adjustment for expected losses due to counterparty default

Recoverables from reinsurance (except SPV and Finite **R0110**
Reinsurance) before adjustment for expected losses

|Accepted non-proportional reinsurance|Col2|Col3|Col4|Total non-life<br>obligation|
|---|---|---|---|---|
|**Non-proportional**<br>**health**<br>**reinsurance**|**Non-proportional**<br>**casualty**<br>**reinsurance**|**Non-proportional**<br>**marine, aviation**<br>**and transport**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|
|**C0140**|**C0150**|**C0160**|**C0170**|**C0180 **|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

Recoverables from SPV before adjustment for expected losses **R0120**

Recoverables from Finite Reinsurance before adjustment for **R0130**
expected losses

Total recoverable from reinsurance/SPV and Finite Re after the **R0140**
adjustment for expected losses due to counterparty default

**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|Col2|Col3|Col4|Total non-life<br>obligation|
|---|---|---|---|---|
|**Non-proportional**<br>**health**<br>**reinsurance**|**Non-proportional**<br>**casualty**<br>**reinsurance**|**Non-proportional**<br>**marine, aviation**<br>**and transport**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|
|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

Total recoverable from reinsurance/SPV and Finite Re before **R0200**
the adjustment for expected losses due to counterparty default

Recoverables from reinsurance (except SPV and Finite **R0210**
Reinsurance) before adjustment for expected losses

Recoverables from SPV before adjustment for expected losses **R0220**

Recoverables from Finite Reinsurance before adjustment for **R0230**
expected losses

Total recoverable from reinsurance/SPV and Finite Re after the **R0240**
adjustment for expected losses due to counterparty default

**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**

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Medical expense**<br>**insurance**|**Income**<br>**protection**<br>**insurance**|**Workers'**<br>**compensation**<br>**insurance**|**Motor vehicle**<br>**liability**<br>**insurance**|**Other motor**<br>**insurance**|**Marine, aviation**<br>**and transport**<br>**insurance**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

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 **R0340**
and Finite Re- total

**Line of Business: further segmentation (Homogeneous**
**Risk Groups)**

Premium provisions — Total number of homogeneous risk **R0350**

groups

Claims provisions — Total number of homogeneous risk **R0360**

groups

**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 **R0400**
subrogations)

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Medical expense**<br>**insurance**|**Income**<br>**protection**<br>**insurance**|**Workers'**<br>**compensation**<br>**insurance**|**Motor vehicle**<br>**liability**<br>**insurance**|**Other motor**<br>**insurance**|**Marine, aviation**<br>**and transport**<br>**insurance**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

Total recoverable from reinsurance/SPV and Finite Re before **R0200**
the adjustment for expected losses due to counterparty default

Recoverables from reinsurance (except SPV and Finite **R0210**
Reinsurance) before adjustment for expected losses

Recoverables from SPV before adjustment for expected losses **R0220**

Recoverables from Finite Reinsurance before adjustment for **R0230**
expected losses

Total recoverable from reinsurance/SPV and Finite Re after the **R0240**
adjustment for expected losses due to counterparty default

**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**

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Fire and other**<br>**damage to**<br>**property**<br>**insurance**|**General liability**<br>**insurance**|**Credit and**<br>**suretyship**<br>**insurance**|**Legal expenses**<br>**insurance**|**Assistance**|**Miscellaneous**<br>**financial loss**|
|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

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 **R0340**
and Finite Re- total

**Line of Business: further segmentation (Homogeneous**
**Risk Groups)**

Premium provisions — Total number of homogeneous risk **R0350**

groups

Claims provisions — Total number of homogeneous risk **R0360**

groups

**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 **R0400**
subrogations)

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Fire and other**<br>**damage to**<br>**property**<br>**insurance**|**General liability**<br>**insurance**|**Credit and**<br>**suretyship**<br>**insurance**|**Legal expenses**<br>**insurance**|**Assistance**|**Miscellaneous**<br>**financial loss**|
|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

Total recoverable from reinsurance/SPV and Finite Re before **R0200**
the adjustment for expected losses due to counterparty default

Recoverables from reinsurance (except SPV and Finite **R0210**
Reinsurance) before adjustment for expected losses

Recoverables from SPV before adjustment for expected losses **R0220**

Recoverables from Finite Reinsurance before adjustment for **R0230**
expected losses

Total recoverable from reinsurance/SPV and Finite Re after the **R0240**
adjustment for expected losses due to counterparty default

**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**

|Accepted non-proportional reinsurance|Col2|Col3|Col4|Total Non-Life<br>obligation|
|---|---|---|---|---|
|**Non-proportional**<br>**health**<br>**reinsurance**|**Non-proportional**<br>**casualty**<br>**reinsurance**|**Non-proportional**<br>**marine, aviation**<br>**and transport**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|
|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

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 **R0340**
and Finite Re- total

**Line of Business: further segmentation (Homogeneous**
**Risk Groups)**

Premium provisions — Total number of homogeneous risk **R0350**

groups

Claims provisions — Total number of homogeneous risk **R0360**

groups

**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 **R0400**
subrogations)

|Accepted non-proportional reinsurance|Col2|Col3|Col4|Total Non-Life<br>obligation|
|---|---|---|---|---|
|**Non-proportional**<br>**health**<br>**reinsurance**|**Non-proportional**<br>**casualty**<br>**reinsurance**|**Non-proportional**<br>**marine, aviation**<br>**and transport**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**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 **R0440**
subrogations)

**Percentage of gross Best Estimate calculated using** **R0450**
**approximations**

**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 **R0490**
others transitional measures

Expected profits included in future premiums (EPIFP) **R0500**

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Medical expense**<br>**insurance**|**Income**<br>**protection**<br>**insurance**|**Workers'**<br>**compensation**<br>**insurance**|**Motor vehicle**<br>**liability**<br>**insurance**|**Other motor**<br>**insurance**|**Marine, aviation**<br>**and transport**<br>**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 **R0440**
subrogations)

**Percentage of gross Best Estimate calculated using** **R0450**
**approximations**

**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 **R0490**
others transitional measures

Expected profits included in future premiums (EPIFP) **R0500**

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Fire and other**<br>**damage to**<br>**property**<br>**insurance**|**General liability**<br>**insurance**|**Credit and**<br>**suretyship**<br>**insurance**|**Legal expenses**<br>**insurance**|**Assistance**|**Miscellaneous**<br>**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 **R0440**
subrogations)

**Percentage of gross Best Estimate calculated using** **R0450**
**approximations**

**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 **R0490**
others transitional measures

Expected profits included in future premiums (EPIFP) **R0500**

|Accepted non-proportional reinsurance|Col2|Col3|Col4|Total Non-Life<br>obligation|
|---|---|---|---|---|
|**Non-proportional**<br>**health**<br>**reinsurance**|**Non-proportional**<br>**casualty**<br>**reinsurance**|**Non-proportional**<br>**marine, aviation**<br>**and transport**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|
|**C0140**|**C0150**|**C0160**|**C0170**|**C0180 **|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

**S.17.01.02**

**Non-life Technical Provisions**

**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

**Technical provisions calculated as a sum of BE and RM**

**Best estimate**

Premium provisions

**R0050**

Gross **R0060**

Total recoverable from reinsurance/SPV and Finite Re after the **R0140**
adjustment for expected losses due to counterparty default

Net Best Estimate of Premium Provisions **R0150**

**Claims provisions**

Gross **R0160**

Total recoverable from reinsurance/SPV and Finite Re after the **R0240**
adjustment for expected losses due to counterparty default

Net Best Estimate of Claims Provisions **R0250**

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Medical expense**<br>**insurance**|**Income**<br>**protection**<br>**insurance**|**Workers'**<br>**compensation**<br>**insurance**|**Motor vehicle**<br>**liability**<br>**insurance**|**Other motor**<br>**insurance**|**Marine, aviation**<br>**and transport**<br>**insurance**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070 **|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

**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 **R0340**
and Finite Re — total

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Medical expense**<br>**insurance**|**Income**<br>**protection**<br>**insurance**|**Workers'**<br>**compensation**<br>**insurance**|**Motor vehicle**<br>**liability**<br>**insurance**|**Other motor**<br>**insurance**|**Marine, aviation**<br>**and transport**<br>**insurance**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070 **|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

**Technical provisions calculated as a whol** e **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

**Technical provisions calculated as a sum of BE and RM**

**Best estimate**

Premium provisions

**R0050**

Gross **R0060**

Total recoverable from reinsurance/SPV and Finite Re after the **R0140**
adjustment for expected losses due to counterparty default

Net Best Estimate of Premium Provisions **R0150**

**Claims provisions**

Gross **R0160**

Total recoverable from reinsurance/SPV and Finite Re after the **R0240**
adjustment for expected losses due to counterparty default

Net Best Estimate of Claims Provisions **R0250**

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Fire and other**<br>**damage to**<br>**property**<br>**insurance**|**General liability**<br>**insurance**|**Credit and**<br>**suretyship**<br>**insurance**|**Legal expenses**<br>**insurance**|**Assistance**|**Miscellaneous**<br>**financial loss**|
|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130 **|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

**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 **R0340**
and Finite Re — total

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Fire and other**<br>**damage to**<br>**property**<br>**insurance**|**General liability**<br>**insurance**|**Credit and**<br>**suretyship**<br>**insurance**|**Legal expenses**<br>**insurance**|**Assistance**|**Miscellaneous**<br>**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 as a whole

**Technical provisions calculated as a sum of BE and RM**

**Best estimate**

Premium provisions

**R0050**

Gross **R0060**

Total recoverable from reinsurance/SPV and Finite Re after the **R0140**
adjustment for expected losses due to counterparty default

Net Best Estimate of Premium Provisions **R0150**

**Claims provisions**

Gross **R0160**

Total recoverable from reinsurance/SPV and Finite Re after the **R0240**
adjustment for expected losses due to counterparty default

Net Best Estimate of Claims Provisions **R0250**

|Accepted non-proportional reinsurance|Col2|Col3|Col4|Total Non-Life<br>obligation|
|---|---|---|---|---|
|**Non-proportional**<br>**health**<br>**reinsurance**|**Non-proportional**<br>**casualty**<br>**reinsurance**|**Non-proportional**<br>**marine, aviation**<br>**and transport**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|
|**C0140**|**C0150**|**C0160**|**C0170**|**C0180 **|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

**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 **R0340**
and Finite Re — total

|Accepted non-proportional reinsurance|Col2|Col3|Col4|Total Non-Life<br>obligation|
|---|---|---|---|---|
|**Non-proportional**<br>**health**<br>**reinsurance**|**Non-proportional**<br>**casualty**<br>**reinsurance**|**Non-proportional**<br>**marine, aviation**<br>**and transport**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|
|**C0140**|**C0150**|**C0160**|**C0170**|**C0180 **|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

**SR.17.01.01**

**Non-life Technical Provisions**

**Ring Fenced Fund/Matching adjustment portfolio or remaining part** **Z0020**

**Fund/Portfolio number** **Z0030**

**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

**Technical provisions calculated as a sum of BE and RM**

**Best estimate**

Premium provisions

**R0050**

Gross **R0060**

Total recoverable from reinsurance/SPV and Finite Re after the **R0140**
adjustment for expected losses due to counterparty default

Net Best Estimate of Premium Provisions **R0150**

**Claims provisions**

Gross **R0160**

Total recoverable from reinsurance/SPV and Finite Re after the **R0240**
adjustment for expected losses due to counterparty default

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Medical expense**<br>**insurance**|**Income**<br>**protection**<br>**insurance**|**Workers'**<br>**compensation**<br>**insurance**|**Motor vehicle**<br>**liability**<br>**insurance**|**Other motor**<br>**insurance**|**Marine, aviation**<br>**and transport**<br>**insurance**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070 **|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

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 **R0340**
and Finite Re — total

Expected profits included in future premiums (EPIFP) **R0500**

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Medical expense**<br>**insurance**|**Income**<br>**protection**<br>**insurance**|**Workers'**<br>**compensation**<br>**insurance**|**Motor vehicle**<br>**liability**<br>**insurance**|**Other motor**<br>**insurance**|**Marine, aviation**<br>**and transport**<br>**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 as a whole

**Technical provisions calculated as a sum of BE and RM**

**Best estimate**

Premium provisions

**R0050**

Gross **R0060**

Total recoverable from reinsurance/SPV and Finite Re after the **R0140**
adjustment for expected losses due to counterparty default

Net Best Estimate of Premium Provisions **R0150**

**Claims provisions**

Gross **R0160**

Total recoverable from reinsurance/SPV and Finite Re after the **R0240**
adjustment for expected losses due to counterparty default

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Fire and other**<br>**damage to**<br>**property**<br>**insurance**|**General liability**<br>**insurance**|**Credit and**<br>**suretyship**<br>**insurance**|**Legal expenses**<br>**insurance**|**Assistance**|**Miscellaneous**<br>**financial loss**|
|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130 **|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

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 **R0340**
and Finite Re — total

Expected profits included in future premiums (EPIFP) **R0500**

|Direct business and accepted proportional reinsurance|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|**Fire and other**<br>**damage to**<br>**property**<br>**insurance**|**General liability**<br>**insurance**|**Credit and**<br>**suretyship**<br>**insurance**|**Legal expenses**<br>**insurance**|**Assistance**|**Miscellaneous**<br>**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 as a whole

**Technical provisions calculated as a sum of BE and RM**

**Best estimate**

Premium provisions

**R0050**

Gross **R0060**

Total recoverable from reinsurance/SPV and Finite Re after the **R0140**
adjustment for expected losses due to counterparty default

Net Best Estimate of Premium Provisions **R0150**

**Claims provisions**

Gross **R0160**

Total recoverable from reinsurance/SPV and Finite Re after the **R0240**
adjustment for expected losses due to counterparty default

Net Best Estimate of Claims Provisions **R0250**

|Accepted non-proportional reinsurance|Col2|Col3|Col4|Total non-life<br>obligation|
|---|---|---|---|---|
|**Non-proportional**<br>**health**<br>**reinsurance**|**Non-proportional**<br>**casualty**<br>**reinsurance**|**Non-proportional**<br>**marine, aviation**<br>**and transport**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|
|**C0140**|**C0150**|**C0160**|**C0170**|**C0180 **|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

**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 **R0340**
and Finite Re — total

Expected profits included in future premiums (EPIFP) **R0500**

|Accepted non-proportional reinsurance|Col2|Col3|Col4|Total non-life<br>obligation|
|---|---|---|---|---|
|**Non-proportional**<br>**health**<br>**reinsurance**|**Non-proportional**<br>**casualty**<br>**reinsurance**|**Non-proportional**<br>**marine, aviation**<br>**and transport**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|
|**C0140**|**C0150**|**C0160**|**C0170**|**C0180 **|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

**S.17.02.01**

**Non-Life Technical Provisions - By country**

**Gross TP calculated as a whole and Gross BE for different countries - Home country and countries outside the materiality threshold**

|hold|Col2|
|---|---|
|**Country**<br>**… **|**C0010**|
|**Business**<br>**Type**|**Z0010 **|

|Col1|Col2|Col3|Direct business|Col5|Col6|Col7|Col8|Col9|Col10|
|---|---|---|---|---|---|---|---|---|---|
|**Geographical zone**|||**Medical**<br>**expense**<br>**insurance**|**Income**<br>**protection**<br>**insurance**|**Workers'**<br>**compen­**<br>**sation**<br>**insurance**|**Motor**<br>**vehicle**<br>**liability**<br>**insurance**|**Other**<br>**motor**<br>**insurance**|**Marine,**<br>**aviation and**<br>**transport**<br>**insurance**|**Fire and**<br>**other**<br>**damage to**<br>**property**<br>**insurance**|
|**Direct business**||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080 **|
|**Direct business**||||||||||
|Home country|**R0010**|||||||||
|EEA countries outside the materiality threshold - not<br>reported by country|**R0020**|||||||||
|Non-EEA countries outside the materiality threshold -<br>not reported by country|**R0030**|||||||||
|**Accepted proportional reinsurance business**||||||||||
|Home country|**R0041**|||||||||
|EEA countries outside the materiality threshold - not<br>reported by country|**R0050**|||||||||
|Non-EEA countries outside the materiality threshold -<br>not reported by country|**R0060**|||||||||

|Col1|Col2|Col3|Direct business|Col5|Col6|Col7|Col8|Col9|Col10|
|---|---|---|---|---|---|---|---|---|---|
|**Geographical zone**|||**Medical**<br>**expense**<br>**insurance**|**Income**<br>**protection**<br>**insurance**|**Workers'**<br>**compen­**<br>**sation**<br>**insurance**|**Motor**<br>**vehicle**<br>**liability**<br>**insurance**|**Other**<br>**motor**<br>**insurance**|**Marine,**<br>**aviation and**<br>**transport**<br>**insurance**|**Fire and**<br>**other**<br>**damage to**<br>**property**<br>**insurance**|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080 **|
|**Accepted non-proportional reinsurance**||||||||||
|Home country|**R0070**|||||||||
|EEA countries outside the materiality threshold - not<br>reported by country|**R0080**|||||||||
|Non-EEA countries outside the materiality threshold -<br>not reported by country|**R0090**|||||||||
|**Countries in the materiality threshold**|**R0100**|||||||||
|**Countries in the materiality threshold**|**R0110 **|||||||||

|Col1|Col2|Col3|Direct business|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Geographical zone**|||**General**<br>**liability**<br>**insurance**|**Credit and**<br>**suretyship**<br>**insurance**|**Legal expenses**<br>**insurance**|**Assistance**|**Miscellaneous**<br>**financial loss**|
|**Direct business**||**C0010**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130 **|
|**Direct business**||||||||
|Home country|**R0010**|||||||
|EEA countries outside the materiality threshold - not<br>reported by country|**R0020**|||||||
|Non-EEA countries outside the materiality threshold - not<br>reported by country|**R0030**|||||||
|**Accepted proportional reinsurance business**||||||||

|Col1|Col2|Col3|Direct business|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Geographical zone**|||**General**<br>**liability**<br>**insurance**|**Credit and**<br>**suretyship**<br>**insurance**|**Legal expenses**<br>**insurance**|**Assistance**|**Miscellaneous**<br>**financial loss**|
|Home country||**C0010**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|
|Home country|**R0041**|||||||
|EEA countries outside the materiality threshold - not<br>reported by country|**R0050**|||||||
|Non-EEA countries outside the materiality threshold - not<br>reported by country|**R0060**|||||||
|**Accepted non-proportional reinsurance**||||||||
|Home country|**R0070**|||||||
|EEA countries outside the materiality threshold - not<br>reported by country|**R0080**|||||||
|Non-EEA countries outside the materiality threshold - not<br>reported by country|**R0090**|||||||
|**Countries in the materiality threshold**|**R0100**|||||||
|**Countries in the materiality threshold**|**R0110**|||||||

|Col1|Col2|Col3|Accepted non-proportional reinsurance|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Geographical zone**|||**Non-proportional**<br>**health reinsurance**|**Non-proportional**<br>**casualty**<br>**reinsurance**|**Non-proportional**<br>**marine, aviation**<br>**and transport**<br>**reinsurance**|**Non-proportional**<br>**property**<br>**reinsurance**|
|**Direct business**||**C0010**|**C0140**|**C0150**|**C0160**|**C0170 **|
|**Direct business**|||||||
|Home country|**R0010**||||||
|EEA countries outside the materiality threshold - not reported by<br>country|**R0020**||||||
|Non-EEA countries outside the materiality threshold - not<br>reported by country|**R0030**||||||
|**Accepted proportional reinsurance business**|||||||
|Home country|**R0041**||||||
|EEA countries outside the materiality threshold - not reported by<br>country|**R0050**||||||
|Non-EEA countries outside the materiality threshold - not<br>reported by country|**R0060**||||||
|**Accepted non-proportional reinsurance**|||||||
|Home country|**R0070**||||||
|EEA countries outside the materiality threshold - not reported by<br>country|**R0080**||||||
|Non-EEA countries outside the materiality threshold - not<br>reported by country|**R0090**||||||
|**Countries in the materiality threshold**|**R0100**||||||
|**Countries in the materiality threshold**|**R0110**||||||

|S.18.01.01 Projection of future cash flows (Best Estimate - non-life)|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||**Best Estimate Premium Provision (Gross)**|**Best Estimate Premium Provision (Gross)**|**Best Estimate Premium Provision (Gross)**|**Best Estimate Premium Provision (Gross)**|**Best Estimate Claim Provision (Gross)**|**Best Estimate Claim Provision (Gross)**|**Best Estimate Claim Provision (Gross)**|**Best Estimate Claim Provision (Gross)**|**Total**<br>**recoverable**<br>**from**<br>**reinsurance**<br>**(after the**<br>**adjustment)**|
|||**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Cash in-flows**|
|||**Future**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash-out**<br>**flows**|**Future**<br>**premiums**|**Other cash-**<br>**in flows**|**Future**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash-out**<br>**flows**|**Future**<br>**premiums**|**Other cash-**<br>**in flows**|**Other cash-**<br>**in flows**|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090 **|
|**Year (projection of undiscounted expected**<br>**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**||||||||||

|Col1|Col2|Best Estimate Premium Provision (Gross)|Col4|Col5|Col6|Best Estimate Claim Provision (Gross)|Col8|Col9|Col10|Total<br>recoverable<br>from<br>reinsurance<br>(after the<br>adjustment)|
|---|---|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Cash in-flows**|
|||**Future**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash-out**<br>**flows**|**Future**<br>**premiums**|**Other cash-**<br>**in flows**|**Future**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash-out**<br>**flows**|**Future**<br>**premiums**|**Other cash-**<br>**in flows**|**Other cash-**<br>**in flows**|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|15|**R0150**||||||||||
|16|**R0160**||||||||||
|17|**R0170**||||||||||
|18|**R0180**||||||||||
|19|**R0190**||||||||||
|20|**R0200**||||||||||
|21|**R0210 **||||||||||

|Col1|Col2|Best Estimate Premium Provision (Gross)|Col4|Col5|Col6|Best Estimate Claim Provision (Gross)|Col8|Col9|Col10|Total<br>recoverable<br>from<br>reinsurance<br>(after the<br>adjustment)|
|---|---|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Cash in-flows**|
|||**Future**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash-out**<br>**flows**|**Future**<br>**premiums**|**Other cash-**<br>**in flows**|**Future**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash-out**<br>**flows**|**Future**<br>**premiums**|**Other cash-**<br>**in flows**|**Other cash-**<br>**in flows**|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090 **|
|**Year (projection of undiscounted expected**<br>**cash-flows)**|||||||||||
|22|**R0220**||||||||||
|23|**R0230**||||||||||

|Col1|Col2|Best Estimate Premium Provision (Gross)|Col4|Col5|Col6|Best Estimate Claim Provision (Gross)|Col8|Col9|Col10|Total<br>recoverable<br>from<br>reinsurance<br>(after the<br>adjustment)|
|---|---|---|---|---|---|---|---|---|---|---|
|||**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Cash out-flows**|**Cash out-flows**|**Cash in-flows**|**Cash in-flows**|**Cash in-flows**|
|||**Future**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash-out**<br>**flows**|**Future**<br>**premiums**|**Other cash-**<br>**in flows**|**Future**<br>**benefits**|**Future**<br>**expenses**<br>**and other**<br>**cash-out**<br>**flows**|**Future**<br>**premiums**|**Other cash-**<br>**in flows**|**Other cash-**<br>**in flows**|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|24|**R0240**||||||||||
|25|**R0250**||||||||||
|26|**R0260**||||||||||
|27|**R0270**||||||||||
|28|**R0280**||||||||||
|29|**R0290**||||||||||
|30|**R0300**||||||||||
|31 & after|**R0310**||||||||||

|Col1|Lines of<br>business<br>included|
|---|---|
||C1000|
|R1000||

**S.19.01.01**

**Non-life insurance claims**

**Line of business** **Z0010**

**Accident year / Underwriting**

**year**

**Currency** **Z0030**

**Currency conversion** **Z0040**

|Z0010|Col2|
|---|---|
|**Z0020**||
|**Z0030**||
|**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** **Sum of years**
**year** **(cumulative)**

|Col1|0|1|2|3|4|5|6|7|8|9|10|11|12|13|14|15 & +|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|
|**R0100**<br>|||||||||||||||||
|**R0110**<br>|||||||||||||||||
|**R0120**<br>|||||||||||||||||
|**R0130**<br>|||||||||||||||||
|**R0140**<br>|||||||||||||||||
|**R0150**<br>|||||||||||||||||
|**R0160**<br>|||||||||||||||||
|**R0170**<br>|||||||||||||||||
|**R0180**<br>|||||||||||||||||
|**R0190**<br>|||||||||||||||||
|**R0200**<br>|||||||||||||||||
|**R0210**<br>|||||||||||||||||
|**R0220**<br>|||||||||||||||||
|**R0230**<br>|||||||||||||||||
|**R0240**<br>|||||||||||||||||
|**R0250**|||||||||||||||||

|Col1|In Current year|
|---|---|
||**C0170**|
|**R0100**<br>||
|**R0110**<br>||
|**R0120**<br>||
|**R0130**<br>||
|**R0140**<br>||
|**R0150**<br>||
|**R0160**<br>||
|**R0170**<br>||
|**R0180**<br>||
|**R0190**<br>||
|**R0200**<br>||
|**R0210**<br>||
|**R0220**<br>||
|**R0230**<br>||
|**R0240**<br>||
|**R0250**<br>||
|**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** **Sum of years**
**year** **(cumulative)**

|Col1|0|1|2|3|4|5|6|7|8|9|10|11|12|13|14|15 & +|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**C0600**|**C0610**|**C0620**|**C0630**|**C0640**|**C0650**|**C0660**|**C0670**|**C0680**|**C0690**|**C0700**|**C0710**|**C0720**|**C0730**|**C0740**|**C0750**|
|**R0300**<br>|||||||||||||||||
|**R0310**<br>|||||||||||||||||
|**R0320**<br>|||||||||||||||||
|**R0330**<br>|||||||||||||||||
|**R0340**<br>|||||||||||||||||
|**R0350**<br>|||||||||||||||||
|**R0360**<br>|||||||||||||||||
|**R0370**<br>|||||||||||||||||
|**R0380**<br>|||||||||||||||||
|**R0390**<br>|||||||||||||||||
|**R0400**<br>|||||||||||||||||
|**R0410**<br>|||||||||||||||||
|**R0420**<br>|||||||||||||||||
|**R0430**<br>|||||||||||||||||
|**R0440**<br>|||||||||||||||||
|**R0450**|||||||||||||||||

|Col1|In Current year|
|---|---|
||**C0760**|
|**R0300**<br>||
|**R0310**<br>||
|**R0320**<br>||
|**R0330**<br>||
|**R0340**<br>||
|**R0350**<br>||
|**R0360**<br>||
|**R0370**<br>||
|**R0380**<br>||
|**R0390**<br>||
|**R0400**<br>||
|**R0410**<br>||
|**R0420**<br>||
|**R0430**<br>||
|**R0440**<br>||
|**R0450**<br>||
|**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** **Sum of years**
**year** **(cumulative)**

|Col1|0|1|2|3|4|5|6|7|8|9|10|11|12|13|14|15 & +|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**C1200**|**C1210**|**C1220**|**C1230**|**C1240**|**C1250**|**C1260**|**C1270**|**C1280**|**C1290**|**C1300**|**C1310**|**C1320**|**C1330**|**C1340**|**C1350**|
|**R0500**<br>|||||||||||||||||
|**R0510**<br>|||||||||||||||||
|**R0520**<br>|||||||||||||||||
|**R0530**<br>|||||||||||||||||
|**R0540**<br>|||||||||||||||||
|**R0550**<br>|||||||||||||||||
|**R0560**<br>|||||||||||||||||
|**R0570**<br>|||||||||||||||||
|**R0580**<br>|||||||||||||||||
|**R0590**<br>|||||||||||||||||
|**R0600**<br>|||||||||||||||||
|**R0610**<br>|||||||||||||||||
|**R0620**<br>|||||||||||||||||
|**R0630**<br>|||||||||||||||||
|**R0640**<br>|||||||||||||||||
|**R0650**|||||||||||||||||

|Col1|In Current year|
|---|---|
||**C1360**|
|**R0500**<br>||
|**R0510**<br>||
|**R0520**<br>||
|**R0530**<br>||
|**R0540**<br>||
|**R0550**<br>||
|**R0560**<br>||
|**R0570**<br>||
|**R0580**<br>||
|**R0590**<br>||
|**R0600**<br>||
|**R0610**<br>||
|**R0620**<br>||
|**R0630**<br>||
|**R0640**<br>||
|**R0650**<br>||
|**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 & +** **(discounted**

|Col1|C0200|C0210|C0220|C0230|C0240|C0250|C0260|C0270|C0280|C0290|C0300|C0310|C0320|C0330|C0340|C0350|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**R0100**<br>|||||||||||||||||
|**R0110**<br>|||||||||||||||||
|**R0120**<br>|||||||||||||||||
|**R0130**<br>|||||||||||||||||
|**R0140**<br>|||||||||||||||||
|**R0150**<br>|||||||||||||||||
|**R0160**<br>|||||||||||||||||
|**R0170**<br>|||||||||||||||||
|**R0180**<br>|||||||||||||||||
|**R0190**<br>|||||||||||||||||
|**R0200**<br>|||||||||||||||||
|**R0210**<br>|||||||||||||||||
|**R0220**<br>|||||||||||||||||
|**R0230**<br>|||||||||||||||||
|**R0240**<br>|||||||||||||||||
|**R0250**|||||||||||||||||

|Col1|Year end (discounted data)|
|---|---|
||**C0360 **|
|**R0100**<br>||
|**R0110**<br>||
|**R0120**<br>||
|**R0130**<br>||
|**R0140**<br>||
|**R0150**<br>||
|**R0160**<br>||
|**R0170**<br>||
|**R0180**<br>||
|**R0190**<br>||
|**R0200**<br>||
|**R0210**<br>||
|**R0220**<br>||
|**R0230**<br>||
|**R0240**<br>||
|**R0250**<br>||
|**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 & +** **(discounted**

|Col1|C0800|C0810|C0820|C0830|C0840|C0850|C0860|C0870|C0880|C0890|C0900|C0910|C0920|C0930|C0940|C0950|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**R0300**<br>|||||||||||||||||
|**R0310**<br>|||||||||||||||||
|**R0320**<br>|||||||||||||||||
|**R0330**<br>|||||||||||||||||
|**R0340**<br>|||||||||||||||||
|**R0350**<br>|||||||||||||||||
|**R0360**<br>|||||||||||||||||
|**R0370**<br>|||||||||||||||||
|**R0380**<br>|||||||||||||||||
|**R0390**<br>|||||||||||||||||
|**R0400**<br>|||||||||||||||||
|**R0410**<br>|||||||||||||||||
|**R0420**<br>|||||||||||||||||
|**R0430**<br>|||||||||||||||||
|**R0440**<br>|||||||||||||||||
|**R0450**|||||||||||||||||

|Col1|Year end (discounted data)|
|---|---|
||**C0960 **|
|**R0300**<br>||
|**R0310**<br>||
|**R0320**<br>||
|**R0330**<br>||
|**R0340**<br>||
|**R0350**<br>||
|**R0360**<br>||
|**R0370**<br>||
|**R0380**<br>||
|**R0390**<br>||
|**R0400**<br>||
|**R0410**<br>||
|**R0420**<br>||
|**R0430**<br>||
|**R0440**<br>||
|**R0450**<br>||
|**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 & +** **(discounted**

|Col1|C1400|C1410|C1420|C1430|C1440|C1450|C1460|C1470|C1480|C1490|C1500|C1510|C1520|C1530|C1540|C1550|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**R0500**<br>|||||||||||||||||
|**R0510**<br>|||||||||||||||||
|**R0520**<br>|||||||||||||||||
|**R0530**<br>|||||||||||||||||
|**R0540**<br>|||||||||||||||||
|**R0550**<br>|||||||||||||||||
|**R0560**<br>|||||||||||||||||
|**R0570**<br>|||||||||||||||||
|**R0580**<br>|||||||||||||||||
|**R0590**<br>|||||||||||||||||
|**R0600**<br>|||||||||||||||||
|**R0610**<br>|||||||||||||||||
|**R0620**<br>|||||||||||||||||
|**R0630**<br>|||||||||||||||||
|**R0640**<br>|||||||||||||||||
|**R0650**|||||||||||||||||

|Col1|Year end (discounted data)|
|---|---|
||**C1560 **|
|**R0500**<br>||
|**R0510**<br>||
|**R0520**<br>||
|**R0530**<br>||
|**R0540**<br>||
|**R0550**<br>||
|**R0560**<br>||
|**R0570**<br>||
|**R0580**<br>||
|**R0590**<br>||
|**R0600**<br>||
|**R0610**<br>||
|**R0620**<br>||
|**R0630**<br>||
|**R0640**<br>||
|**R0650**<br>||
|**R0660**||

**Gross Reported but not Settled Claims (RBNS)**

(absolute amount)

**Development year**

|Col1|0|1|2|3|4|5|6|7|8|9|10|11|12|13|14|15 & +|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**C0400**|**C0410**|**C0420**|**C0430**|**C0440**|**C0450**|**C0460**|**C0470**|**C0480**|**C0490**|**C0500**|**C0510**|**C0520**|**C0530**|**C0540**|**C0550**|
|**R0100**<br>|||||||||||||||||
|**R0110**<br>|||||||||||||||||
|**R0120**<br>|||||||||||||||||
|**R0130**<br>|||||||||||||||||
|**R0140**<br>|||||||||||||||||
|**R0150**<br>|||||||||||||||||
|**R0160**<br>|||||||||||||||||
|**R0170**<br>|||||||||||||||||
|**R0180**<br>|||||||||||||||||
|**R0190**<br>|||||||||||||||||
|**R0200**<br>|||||||||||||||||
|**R0210**<br>|||||||||||||||||
|**R0220**<br>|||||||||||||||||
|**R0230**<br>|||||||||||||||||
|**R0240**<br>|||||||||||||||||
|**R0250**|||||||||||||||||

|Col1|Year end|
|---|---|
||**C0560 **|
|**R0100**<br>||
|**R0110**<br>||
|**R0120**<br>||
|**R0130**<br>||
|**R0140**<br>||
|**R0150**<br>||
|**R0160**<br>||
|**R0170**<br>||
|**R0180**<br>||
|**R0190**<br>||
|**R0200**<br>||
|**R0210**<br>||
|**R0220**<br>||
|**R0230**<br>||
|**R0240**<br>||
|**R0250**<br>||
|**R0260**||

**Reinsurance RBNS Claims**

(absolute amount)

**Development year**

|Col1|0|1|2|3|4|5|6|7|8|9|10|11|12|13|14|15 & +|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**C1000**|**C1010**|**C1020**|**C1030**|**C1040**|**C1050**|**C1060**|**C1070**|**C1080**|**C1090**|**C1100**|**C1110**|**C1120**|**C1130**|**C1140**|**C1150**|
|**R0300**<br>|||||||||||||||||
|**R0310**<br>|||||||||||||||||
|**R0320**<br>|||||||||||||||||
|**R0330**<br>|||||||||||||||||
|**R0340**<br>|||||||||||||||||
|**R0350**<br>|||||||||||||||||
|**R0360**<br>|||||||||||||||||
|**R0370**<br>|||||||||||||||||
|**R0380**<br>|||||||||||||||||
|**R0390**<br>|||||||||||||||||
|**R0400**<br>|||||||||||||||||
|**R0410**<br>|||||||||||||||||
|**R0420**<br>|||||||||||||||||
|**R0430**<br>|||||||||||||||||
|**R0440**<br>|||||||||||||||||
|**R0450**|||||||||||||||||

|Col1|Year end|
|---|---|
||**C1160 **|
|**R0300**<br>||
|**R0310**<br>||
|**R0320**<br>||
|**R0330**<br>||
|**R0340**<br>||
|**R0350**<br>||
|**R0360**<br>||
|**R0370**<br>||
|**R0380**<br>||
|**R0390**<br>||
|**R0400**<br>||
|**R0410**<br>||
|**R0420**<br>||
|**R0430**<br>||
|**R0440**<br>||
|**R0450**<br>||
|**R0460**||

**Net RBNS Claims**

(absolute amount)

**Development year**

|Col1|0|1|2|3|4|5|6|7|8|9|10|11|12|13|14|15 & +|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**C1600**|**C1610**|**C1620**|**C1630**|**C1640**|**C1650**|**C1660**|**C1670**|**C1680**|**C1690**|**C1700**|**C1710**|**C1720**|**C1730**|**C1740**|**C1750**|
|**R0500**<br>|||||||||||||||||
|**R0510**<br>|||||||||||||||||
|**R0520**<br>|||||||||||||||||
|**R0530**<br>|||||||||||||||||
|**R0540**<br>|||||||||||||||||
|**R0550**<br>|||||||||||||||||
|**R0560**<br>|||||||||||||||||
|**R0570**<br>|||||||||||||||||
|**R0580**<br>|||||||||||||||||
|**R0590**<br>|||||||||||||||||
|**R0600**<br>|||||||||||||||||
|**R0610**<br>|||||||||||||||||
|**R0620**<br>|||||||||||||||||
|**R0630**<br>|||||||||||||||||
|**R0640**<br>|||||||||||||||||
|**R0650**|||||||||||||||||

|Col1|Year end|
|---|---|
||**C1760 **|
|**R0500**<br>||
|**R0510**<br>||
|**R0520**<br>||
|**R0530**<br>||
|**R0540**<br>||
|**R0550**<br>||
|**R0560**<br>||
|**R0570**<br>||
|**R0580**<br>||
|**R0590**<br>||
|**R0600**<br>||
|**R0610**<br>||
|**R0620**<br>||
|**R0630**<br>||
|**R0640**<br>||
|**R0650**<br>||
|**R0660**||

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

**Historic inflation rate -** **R0700**
**total**

**Historic inflation rate:** **R0710**
**external inflation**

**Historic inflation rate:** **R0720**
**endogenous inflation**

**Expected inflation rate -** **R0730**
**total**

**Expected inflation rate:** **R0740**
**external inflation**

**Expected inflation rate:** **R0750**
**endogenous inflation**

**Description of inflation** **R0760**
**rate used:**

|Col1|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**|
|**R0700**||||||||||||||||
|**R0710**||||||||||||||||
|**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**|
|**R0730**||||||||||||||||
|**R0740**||||||||||||||||
|**R0750**||||||||||||||||
||**C2200**|||||||||||||||
|**R0760**||||||||||||||||

**S.20.01.01**

**Development of the distribution of the claims incurred**

Line of business: **Z0010**

Accident year / underwriting year **Z0020**

|n of the claims|incurred|
|---|---|
|**Z0010**||
|**Z0020**||

|Gross RBNS Claims|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||**RBNS claims. Open Claims at the beginning of the year**|**RBNS claims. Open Claims at the beginning of the year**|**RBNS claims. Open Claims at the beginning of the year**|**RBNS claims. Open Claims at the beginning of the year**|**RBNS claims. Open Claims at the beginning of the year**|**RBNS claims. Open Claims at the beginning of the year**|**RBNS claims. Open Claims at the beginning of the year**|**RBNS claims. Open Claims at the beginning of the year**|**RBNS claims. Open Claims at the beginning of the year**|
|||**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Closed Claims at the end of the year:**|**Closed Claims at the end of the year:**|**Closed Claims at the end of the year:**|**Closed Claims at the end of the year:**|**Closed Claims at the end of the year:**|
|||**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**settled with payment**|**settled with payment**|**settled with payment**|**settled without any payment**|**settled without any payment**|
|||**Number of**<br>**claims**|**Gross RBNS at**<br>**the beginning**<br>**of the year**|**Gross payments**<br>**made during**<br>**the current**<br>**year**|**Gross RBNS at**<br>**the end of the**<br>**period**|**Number of**<br>**claims ended**<br>**with payments**|**Gross RBNS at**<br>**the beginning**<br>**of the year**|**Gross payments**<br>**made during**<br>**the current**<br>**year**|**Number of**<br>**claims ended**<br>**without any**<br>**payments**|**Gross RBNS at the**<br>**beginning of the year**<br>**referred to claim**<br>**settled without any**<br>**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**||||||||||

|Col1|Col2|RBNS claims. Open Claims at the beginning of the year|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Closed Claims at the end of the year:**|**Closed Claims at the end of the year:**|**Closed Claims at the end of the year:**|**Closed Claims at the end of the year:**|**Closed Claims at the end of the year:**|
|||**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**settled with payment**|**settled with payment**|**settled with payment**|**settled without any payment**|**settled without any payment**|
|||**Number of**<br>**claims**|**Gross RBNS at**<br>**the beginning**<br>**of the year**|**Gross payments**<br>**made during**<br>**the current**<br>**year**|**Gross RBNS at**<br>**the end of the**<br>**period**|**Number of**<br>**claims ended**<br>**with payments**|**Gross RBNS at**<br>**the beginning**<br>**of the year**|**Gross payments**<br>**made during**<br>**the current**<br>**year**|**Number of**<br>**claims ended**<br>**without any**<br>**payments**|**Gross RBNS at the**<br>**beginning of the year**<br>**referred to claim**<br>**settled without any**<br>**payment**|
|**Year**||**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|
|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<br>years|**R0160**||||||||||
|N|**R0170**||||||||||
|**Total**|**R0180**||||||||||

|Gross RBNS Claims|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Claims reported during the year**|**Claims reported during the year**|**Claims reported during the year**|**Claims reported during the year**|**Claims reported during the year**|**Claims reported during the year**|**Reopen Claims during the year**|**Reopen Claims during the year**|**Reopen Claims during the year**|**Reopen Claims during the year**|**Reopen Claims during the year**|
|||**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Closed Claims at the end of the year:**|**Closed Claims at the end of the year:**|**Closed Claims at the end of the year:**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Closed Claims at the end of the**<br>**year:**|**Closed Claims at the end of the**<br>**year:**|
|||**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**settled with payment**|**settled with payment**|**settled**<br>**without any**<br>**payment**|**settled**<br>**without any**<br>**payment**|**settled**<br>**without any**<br>**payment**|**settled**<br>**without any**<br>**payment**|**settled**<br>**without any**<br>**payment**|**settled**<br>**without any**<br>**payment**|
|||**Number of**<br>**claims**|**Gross**<br>**payments**<br>**made during**<br>**the current**<br>**year**|**Gross RBNS**<br>**at the end of**<br>**the period**|**Number of**<br>**claims ended**<br>**with**<br>**payments**|**Gross**<br>**payments**<br>**made during**<br>**the current**<br>**year**|**Number of**<br>**claims ended**<br>**without any**<br>**payments**|**Number of**<br>**claims**|**Gross**<br>**payments**<br>**made during**<br>**the current**<br>**year**|**Gross RBNS**<br>**at the end of**<br>**the period**|**Number of**<br>**claims ended**<br>**with payments**|**Gross**<br>**payments**<br>**made during**<br>**the current**<br>**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**||||||||||||

|Col1|Col2|Claims reported during the year|Col4|Col5|Col6|Col7|Col8|Reopen Claims during the year|Col10|Col11|Col12|Col13|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Closed Claims at the end of the year:**|**Closed Claims at the end of the year:**|**Closed Claims at the end of the year:**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Closed Claims at the end of the**<br>**year:**|**Closed Claims at the end of the**<br>**year:**|
|||**Open Claims at the end of the year**|**Open Claims at the end of the year**|**Open Claims at the end of the year**|**settled with payment**|**settled with payment**|**settled**<br>**without any**<br>**payment**|**settled**<br>**without any**<br>**payment**|**settled**<br>**without any**<br>**payment**|**settled**<br>**without any**<br>**payment**|**settled**<br>**without any**<br>**payment**|**settled**<br>**without any**<br>**payment**|
|||**Number of**<br>**claims**|**Gross**<br>**payments**<br>**made during**<br>**the current**<br>**year**|**Gross RBNS**<br>**at the end of**<br>**the period**|**Number of**<br>**claims ended**<br>**with**<br>**payments**|**Gross**<br>**payments**<br>**made during**<br>**the current**<br>**year**|**Number of**<br>**claims ended**<br>**without any**<br>**payments**|**Number of**<br>**claims**|**Gross**<br>**payments**<br>**made during**<br>**the current**<br>**year**|**Gross RBNS**<br>**at the end of**<br>**the period**|**Number of**<br>**claims ended**<br>**with payments**|**Gross**<br>**payments**<br>**made during**<br>**the current**<br>**year**|
|**Year**||**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|
|N-6|**R0100**||||||||||||
|N-5|**R0110**||||||||||||
|N-4|**R0120**||||||||||||
|N-3|**R0130**||||||||||||
|N-2|**R0140**||||||||||||
|N-1|**R0150**||||||||||||
|Total<br>previous<br>years|**R0160**||||||||||||
|N|**R0170**||||||||||||
|**Total**|**R0180**||||||||||||

**S.21.01.01**

**Loss distribution risk profile**

|ofile|Col2|Col3|
|---|---|---|
|Line of business|**Z0010**||
|Accident year /<br>underwriting year|**Z0020 **||

|Col1|Col2|Start<br>claims<br>incurred|End<br>claims<br>incurred|Number<br>of claims<br>AY/UWY<br>year N|Total<br>claims<br>incurred<br>AY/UWY<br>year N|Number<br>of claims<br>AY/UWY<br>year N-1|Total<br>claims<br>incurred<br>AY/UWY<br>year N-1|Number<br>of claims<br>AY/UWY<br>year N-2|Total<br>claims<br>incurred<br>AY/UWY<br>year N-2|Number<br>of claims<br>AY/UWY<br>year N-3|Total<br>claims<br>incurred<br>AY/UWY<br>year N-3|Number<br>of claims<br>AY/UWY<br>year N-4|Total<br>claims<br>incurred<br>AY/UWY<br>year N-4|Number<br>of claims<br>AY/UWY<br>year N-5|Total<br>claims<br>incurred<br>AY/UWY<br>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**|||||||||||||||

|Col1|Col2|Start<br>claims<br>incurred|End<br>claims<br>incurred|Number<br>of claims<br>AY/UWY<br>year N|Total<br>claims<br>incurred<br>AY/UWY<br>year N|Number<br>of claims<br>AY/UWY<br>year N-1|Total<br>claims<br>incurred<br>AY/UWY<br>year N-1|Number<br>of claims<br>AY/UWY<br>year N-2|Total<br>claims<br>incurred<br>AY/UWY<br>year N-2|Number<br>of claims<br>AY/UWY<br>year N-3|Total<br>claims<br>incurred<br>AY/UWY<br>year N-3|Number<br>of claims<br>AY/UWY<br>year N-4|Total<br>claims<br>incurred<br>AY/UWY<br>year N-4|Number<br>of claims<br>AY/UWY<br>year N-5|Total<br>claims<br>incurred<br>AY/UWY<br>year N-5|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|
|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**|||||||||||||||

|Col1|Col2|Start<br>claims<br>incurred|End<br>claims<br>incurred|Number<br>of claims<br>AY/UWY<br>year N-6|Total<br>claims<br>incurred<br>AY/UWY<br>year N-6|Number<br>of claims<br>AY/UWY<br>year N-7|Total<br>claims<br>incurred<br>AY/UWY<br>year N-7|Number<br>of claims<br>AY/UWY<br>year N-8|Total<br>claims<br>incurred<br>AY/UWY<br>year N-8|Number<br>of claims<br>AY/UWY<br>year N-9|Total<br>claims<br>incurred<br>AY/UWY<br>year N-9|Number<br>of claims<br>AY/UWY<br>year N-10|Total<br>claims<br>incurred<br>AY/UWY<br>year N-10|Number<br>of claims<br>AY/UWY<br>year N-11|Total<br>claims<br>incurred<br>AY/UWY<br>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**|||||||||||||||

|Col1|Col2|Start<br>claims<br>incurred|End<br>claims<br>incurred|Number<br>of claims<br>AY/UWY<br>year N-6|Total<br>claims<br>incurred<br>AY/UWY<br>year N-6|Number<br>of claims<br>AY/UWY<br>year N-7|Total<br>claims<br>incurred<br>AY/UWY<br>year N-7|Number<br>of claims<br>AY/UWY<br>year N-8|Total<br>claims<br>incurred<br>AY/UWY<br>year N-8|Number<br>of claims<br>AY/UWY<br>year N-9|Total<br>claims<br>incurred<br>AY/UWY<br>year N-9|Number<br>of claims<br>AY/UWY<br>year N-10|Total<br>claims<br>incurred<br>AY/UWY<br>year N-10|Number<br>of claims<br>AY/UWY<br>year N-11|Total<br>claims<br>incurred<br>AY/UWY<br>year N-11|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**C0030**|**C0040**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280**|
|Bracket 15|**R0150**|||||||||||||||
|Bracket 16|**R0160**|||||||||||||||
|Bracket 17|**R0170**|||||||||||||||
|Bracket 18|**R0180**|||||||||||||||
|Bracket 19|**R0190**|||||||||||||||
|Bracket 20|**R0200**|||||||||||||||
|Bracket 21|**R0210**|||||||||||||||
|**Total**|**R0300 **|||||||||||||||

|Col1|Col2|Start claims<br>incurred|End claims<br>incurred|Number of claims<br>AY/UWY year<br>N-12|Total claims<br>incurred AY/UWY<br>year N-12|Number of claims<br>AY/UWY year N-<br>13|Total claims<br>incurred AY/UWY<br>year N-13|Number of claims<br>AY/UWY year<br>N-14|Total claims<br>incurred AY/UWY<br>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**|||||||||

|Col1|Col2|Start claims<br>incurred|End claims<br>incurred|Number of claims<br>AY/UWY year<br>N-12|Total claims<br>incurred AY/UWY<br>year N-12|Number of claims<br>AY/UWY year N-<br>13|Total claims<br>incurred AY/UWY<br>year N-13|Number of claims<br>AY/UWY year<br>N-14|Total claims<br>incurred AY/UWY<br>year N-14|
|---|---|---|---|---|---|---|---|---|---|
|||**C0030**|**C0040**|**C0290**|**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|
|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<br>code|Identification of the<br>company / person<br>to which the risk<br>relates|Description<br>risk|Line of<br>business|Description<br>risk<br>category<br>covered|Validity<br>period<br>(start date)|Validity<br>period<br>(expiry<br>date)|Currency|Sum<br>insured|Original deductible<br>policyholder|Type of<br>under­<br>writing<br>model|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|
||||||||||||

|Amount under­<br>writing model|Sum reinsured on a<br>facultative basis, with<br>all reinsurers|Sum reinsured, other<br>than on facultative basis,<br>with all reinsurers|Net retention of the<br>insurer|
|---|---|---|---|
|**C0120**|**C0130**|**C0140**|**C0150 **|
|||||

**S.21.03.01**

**Non-life distribution of underwriting risks — by sum insured**

|Col1|Col2|Start sum insured|End sum insured|Number of under­<br>writing risks|Total sum insured|Total annual written<br>premium|
|---|---|---|---|---|---|---|
|||**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|
|Bracket 1|**R0010**||||||
|Bracket 2|**R0020**||||||
|Bracket 3|**R0030**||||||
|Bracket 4|**R0040**||||||
|Bracket 5|**R0050**||||||

|Col1|Col2|Start sum insured|End sum insured|Number of under­<br>writing risks|Total sum insured|Total annual written<br>premium|
|---|---|---|---|---|---|---|
|||**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|
|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**

|Col1|Col2|Amount with<br>Long Term<br>Guarantee<br>measures and<br>transitionals|Impact of the LTG measures and transitionals (Step-by-step approach)|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Amount with**<br>**Long Term**<br>**Guarantee**<br>**measures and**<br>**transitionals**|**Without**<br>**transitional**<br>**on**<br>**technical**<br>**provisions**|**Impact of**<br>**transitional**<br>**on**<br>**technical**<br>**provisions**|**Without**<br>**transitional**<br>**on interest**<br>**rate**|**Impact of**<br>**transitional**<br>**on interest**<br>**rate**|**Without**<br>**volatility**<br>**adjustment and**<br>**without other**<br>**transitional**<br>**measures**|**Impact of**<br>**volatility**<br>**adjustment**<br>**set to zero**|**Without**<br>**matching**<br>**adjustment**<br>**and**<br>**without all**<br>**the others**|**Impact of**<br>**matching**<br>**adjustment**<br>**set to zero**|**Impact of**<br>**all LTG**<br>**measures**<br>**and transi­**<br>**tionals**|
|||**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-<br>fencing and matching portfolio|**R0040**|||||||||||
|**Eligible own funds to meet**<br>**Solvency Capital Requirement**|**R0050**|||||||||||
|Tier I|**R0060**|||||||||||
|Tier II|**R0070**|||||||||||
|Tier III|**R0080**|||||||||||
|**Solvency Capital Requirement**|**R0090**|||||||||||
|**Eligible own funds to meet**<br>**Minimum Capital Requirement**|**R0100**|||||||||||
|**Minimum Capital Requirement**|**R0110**|||||||||||
|**Solvency Capital Requirement**<br>**ratio**|**R0120**|||||||||||
|**Minimum Capital Requirement**<br>**ratio**|**R0130**|||||||||||

**S.22.01.04**

**Impact of long term guarantees measures and transitionals**

|Col1|Col2|Amount with<br>Long Term<br>Guarantee<br>measures and<br>transitionals|Impact of the LTG measures and transitionals (Step-by-step approach)|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Amount with**<br>**Long Term**<br>**Guarantee**<br>**measures and**<br>**transitionals**|**Without**<br>**transitional**<br>**on**<br>**technical**<br>**provisions**|**Impact of**<br>**transitional**<br>**on**<br>**technical**<br>**provisions**|**Without**<br>**transitional**<br>**on interest**<br>**rate**|**Impact of**<br>**transitional**<br>**on interest**<br>**rate**|**Without**<br>**volatility**<br>**adjustment and**<br>**without other**<br>**transitional**<br>**measures**|**Impact of**<br>**volatility**<br>**adjustment**<br>**set to zero**|**Without**<br>**matching**<br>**adjustment**<br>**and**<br>**without all**<br>**the others**|**Impact of**<br>**matching**<br>**adjustment**<br>**set to zero**|**Impact of**<br>**all LTG**<br>**measures**<br>**and transi­**<br>**tionals**|
|||**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<br>ring-fencing and matching port­<br>folio|**R0040**|||||||||||
|**Eligible own funds to meet**<br>**Solvency Capital Requirement**|**R0050**|||||||||||
|Tier I|**R0060**|||||||||||
|Tier II|**R0070**|||||||||||
|Tier III|**R0080**|||||||||||
|**Solvency Capital Requirement**|**R0090**|||||||||||
|**Solvency Capital Requirement**<br>**ratio**|**R0120**|||||||||||
|**Minimum Capital Requirement**<br>**ratio**|**R0130**|||||||||||

**SR.22.02.01**

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

|Col1|Col2|Projection of future cash-flows at the end of the reporting period|Col4|Col5|Mismatch during reporting period|Col7|
|---|---|---|---|---|---|---|
|||**Longevity, mortality**<br>**and revision**<br>**obligations cash**<br>**outflows**|**Expenses cash**<br>**outflows**|**De-risked Assets**<br>**cash-flows**|**Positive undiscounted**<br>**mismatch (inflows >**<br>**outflows)**|**Negative undiscounted**<br>**mismatch (inflows <**<br>**outflows )**|
|||**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|
|**Year (projection of undiscounted**<br>**expected cash-flows)**|||||||
|1 <br>2 <br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13|**R0010**||||||
|1 <br>2 <br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13|**R0020**|**R0020**|**R0020**|**R0020**|**R0020**|**R0020**|
|1 <br>2 <br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13|**R0030**|**R0030**|**R0030**|**R0030**|**R0030**|**R0030**|
|1 <br>2 <br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13|**R0040**|**R0040**|**R0040**|**R0040**|**R0040**|**R0040**|
|1 <br>2 <br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13|**R0050**|**R0050**|**R0050**|**R0050**|**R0050**|**R0050**|
|1 <br>2 <br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13|**R0060**|**R0060**|**R0060**|**R0060**|**R0060**|**R0060**|
|1 <br>2 <br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13|**R0070**|**R0070**|**R0070**|**R0070**|**R0070**|**R0070**|
|1 <br>2 <br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13|**R0080**|**R0080**|**R0080**|**R0080**|**R0080**|**R0080**|
|1 <br>2 <br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13|**R0090**|**R0090**|**R0090**|**R0090**|**R0090**|**R0090**|
|1 <br>2 <br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13|**R0100**|**R0100**|**R0100**|**R0100**|**R0100**|**R0100**|
|1 <br>2 <br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13|**R0110**|**R0110**|**R0110**|**R0110**|**R0110**|**R0110**|
|1 <br>2 <br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13|**R0120**|**R0120**|**R0120**|**R0120**|**R0120**|**R0120**|
|1 <br>2 <br>3 <br>4 <br>5 <br>6 <br>7 <br>8 <br>9 <br>10 <br>11 <br>12 <br>13|**R0130**|**R0130**|**R0130**|**R0130**|**R0130**|**R0130**|

|Col1|Col2|Projection of future cash-flows at the end of the reporting period|Col4|Col5|Mismatch during reporting period|Col7|
|---|---|---|---|---|---|---|
|||**Longevity, mortality**<br>**and revision**<br>**obligations cash**<br>**outflows**|**Expenses cash**<br>**outflows**|**De-risked Assets**<br>**cash-flows**|**Positive undiscounted**<br>**mismatch (inflows >**<br>**outflows)**|**Negative undiscounted**<br>**mismatch (inflows <**<br>**outflows )**|
|||**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|
|**Year (projection of undiscounted**<br>**expected cash-flows)**|||||||
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0140**||||||
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0150**|**R0150**|**R0150**|**R0150**|**R0150**|**R0150**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0160**|**R0160**|**R0160**|**R0160**|**R0160**|**R0160**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0170**|**R0170**|**R0170**|**R0170**|**R0170**|**R0170**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0180**|**R0180**|**R0180**|**R0180**|**R0180**|**R0180**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0190**|**R0190**|**R0190**|**R0190**|**R0190**|**R0190**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0200**|**R0200**|**R0200**|**R0200**|**R0200**|**R0200**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0210**|**R0210**|**R0210**|**R0210**|**R0210**|**R0210**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0220**|**R0220**|**R0220**|**R0220**|**R0220**|**R0220**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0230**|**R0230**|**R0230**|**R0230**|**R0230**|**R0230**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0240**|**R0240**|**R0240**|**R0240**|**R0240**|**R0240**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0250**|**R0250**|**R0250**|**R0250**|**R0250**|**R0250**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0260**|**R0260**|**R0260**|**R0260**|**R0260**|**R0260**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0270**|**R0270**|**R0270**|**R0270**|**R0270**|**R0270**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0280**|**R0280**|**R0280**|**R0280**|**R0280**|**R0280**|
|14 <br>15 <br>16 <br>17 <br>18 <br>19 <br>20 <br>21 <br>22 <br>23 <br>24 <br>25 <br>26 <br>27 <br>28 <br>29|**R0290**|**R0290**|**R0290**|**R0290**|**R0290**|**R0290**|

|Col1|Col2|Projection of future cash-flows at the end of the reporting period|Col4|Col5|Mismatch during reporting period|Col7|
|---|---|---|---|---|---|---|
|||**Longevity, mortality**<br>**and revision**<br>**obligations cash**<br>**outflows**|**Expenses cash**<br>**outflows**|**De-risked Assets**<br>**cash-flows**|**Positive undiscounted**<br>**mismatch (inflows >**<br>**outflows)**|**Negative undiscounted**<br>**mismatch (inflows <**<br>**outflows )**|
|||**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|
|**Year (projection of undiscounted**<br>**expected cash-flows)**|||||||
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0300**||||||
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0310**|**R0310**|**R0310**|**R0310**|**R0310**|**R0310**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0320**|**R0320**|**R0320**|**R0320**|**R0320**|**R0320**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0330**|**R0330**|**R0330**|**R0330**|**R0330**|**R0330**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0340**|**R0340**|**R0340**|**R0340**|**R0340**|**R0340**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0350**|**R0350**|**R0350**|**R0350**|**R0350**|**R0350**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0360**|**R0360**|**R0360**|**R0360**|**R0360**|**R0360**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0370**|**R0370**|**R0370**|**R0370**|**R0370**|**R0370**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0380**|**R0380**|**R0380**|**R0380**|**R0380**|**R0380**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0390**|**R0390**|**R0390**|**R0390**|**R0390**|**R0390**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0400**|**R0400**|**R0400**|**R0400**|**R0400**|**R0400**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0410**|**R0410**|**R0410**|**R0410**|**R0410**|**R0410**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0420**|**R0420**|**R0420**|**R0420**|**R0420**|**R0420**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0430**|**R0430**|**R0430**|**R0430**|**R0430**|**R0430**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0440**|**R0440**|**R0440**|**R0440**|**R0440**|**R0440**|
|30 <br>31 <br>32 <br>33 <br>34 <br>35 <br>36 <br>37 <br>38 <br>39 <br>40 <br>41-45 <br>46-50 <br>51-60 <br>61-70 <br>71 & after|**R0450**|**R0450**|**R0450**|**R0450**|**R0450**|**R0450**|

**SR.22.03.01**

**Information on the matching adjustment calculation**

|Col1|Col2|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**||

|Col1|Col2|C0010|
|---|---|---|
|Market value of surrended contracts|**R0130**||
|Number of surrender options exercised|**R0140**||
|Market value of assets covering surrendered contracts|**R0150**||
|Amount paid 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**

|Col1|Col2|Adjustment to risk free rate|
|---|---|---|
|||**C0010**|
|Solvency I Interest rate|**R0010**||
|Annual effective rate|**R0020**||
|Portion of the difference applied at the<br>reporting date|**R0030**||
|Adjustment to risk free rate|**R0040**||

**Solvency I Interest rate**

|Col1|Col2|Best estimate|Average duration of insurance and<br>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|Col2|Col3|
|---|---|---|
|||**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 with 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**

|ment by country and currency|Col2|Col3|
|---|---|---|
|**Line of Business**|**Z0010**||
|**Other than reporting currency**|**R0010**|…|

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

|Col1|Col2|Total value of Best<br>Estimate subject to vola­<br>tility adjustment (for all<br>currencies)|Part of the Best Estimate<br>subject to volatility<br>adjustment written in the<br>reporting currency|
|---|---|---|---|
|||**C0030**|**C0040**|
|**Total value of Best Estimate subject to volatility**<br>**adjustment in all countries**<br>**R0020**||||
|**Total value of Best Estimate subject to volatility**<br>**adjustment in the Home country**<br>**R0030**||||

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

|Part of the Best Estimate subject<br>to volatility adjustment written<br>in currencies|Col2|
|---|---|
|**C0050**|**… **|
|||
|||

|Col1|Countries|Total value of Best<br>Estimate subject to vola­<br>tility adjustment (for all<br>currencies)|Part of the Best Estimate<br>subject to volatility<br>adjustment written in the<br>reporting currency|
|---|---|---|---|
||**C0020**|**C0030**|**C0040**|
|**Total value of Best Estimate subject to volatility**<br>**adjustment in countries other than home country**<br>**R0040**||||
|…||||

|Part of the Best Estimate subject<br>to volatility adjustment written<br>in currencies|Col2|
|---|---|
|**C0050**|**… **|
|||
|||

**S.23.01.01**

**Own funds**

**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 recon­**
**ciliation 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**

|Total|Tier 1 -<br>unrestricted|Tier 1 -<br>restricted|Tier 2|Tier 3|
|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050 **|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

**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|Tier 1 -<br>unrestricted|Tier 1 -<br>restricted|Tier 2|Tier 3|
|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050 **|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

**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**

|Total|Tier 1 -<br>unrestricted|Tier 1 -<br>restricted|Tier 2|Tier 3|
|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050 **|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

**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**

**Basic own funds before deduction**

Ordinary share capital (gross of own shares) **R0010**

Non-available called but not paid in ordinary share capital to be deducted 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 to be deducted at group level **R0060**

Surplus funds **R0070**

Non-available surplus funds to be deducted at group level **R0080**

Preference shares
**R0090**

Non-available preference shares to be deducted at group level **R0100**

Share premium account related to preference shares **R0110**

Non-available share premium account related to preference shares to be deducted at group
level **R0120**

Reconciliation reserve
**R0130**

Subordinated liabilities
**R0140**

Non-available subordinated liabilities to be deducted at group level **R0150**

|Total|Tier 1 -<br>unrestricted|Tier 1 -<br>restricted|Tier 2|Tier 3|
|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050 **|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

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 to be deducted 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
to be deducted **R0190**

Minority interests **R0200**

Non-available minority interests to be deducted at group level **R0210**

**Own funds from the financial statements that should not be represented by the recon­**
**ciliation 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 under­
takings carrying out financial activities **R0230**

where 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 via Deduction and Aggregation method (D&A) when a
combination of methods is used **R0260**

Total of non-available own funds to be deducted
**R0270**

**Total deductions**
**R0280**

|Total|Tier 1 -<br>unrestricted|Tier 1 -<br>restricted|Tier 2|Tier 3|
|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

**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 to be deducted 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 undertakings carrying out financial activities **R0430**

|Total|Tier 1 -<br>unrestricted|Tier 1 -<br>restricted|Tier 2|Tier 3|
|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050 **|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

Total own funds of other financial sectors
**R0440**

**Own funds when using the Deduction and Aggregation (D&A) method, exclusively or**
**in combination with method 1**

Own funds aggregated when using the Deduction and Aggregation (D&A) method and
combination of methods **R0450**

Own funds aggregated when using the Deduction and Aggregation (D&A) method and
combination of methods net of IGT **R0460**

Total available own funds to meet the consolidated part of the group SCR (excluding own
funds from other financial sectors and own funds from undertakings included via D&A **R0520**
method)

Total available own funds to meet the minimum consolidated group SCR **R0530**

Total eligible own funds to meet the consolidated part of the group SCR (excluding own
funds from other financial sectors and own funds from undertakings included via D&A **R0560**
method)

Total eligible own funds to meet the minimum consolidated group SCR **R0570**

Total eligible own funds to meet the consolidated group SCR (including own funds from
other financial sectors, excluding own funds from undertakings included via D&A method) **R0800**

Total eligible own funds to meet the group SCR, (excluding own funds from other financial
sectors, including own funds from undertakings included via D&A method) **R0810**

Total eligible own funds to meet the total group SCR (including own funds from other
financial sectors and own funds from undertakings included via D&A method) **R0660**

Consolidated part of the Group SCR (excluding CR for other financial sectors and SCR for
undertakings included via D&A method) **R0820**

**Minimum consolidated Group SCR** **R0610**

|Total|Tier 1 -<br>unrestricted|Tier 1 -<br>restricted|Tier 2|Tier 3|
|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||

**Capital requirements (CR) from other financial sectors** **R0860**

**Consolidated Group SCR (including CR for other financial sectors, excluding SCR for**
**undertakings included via D&A method)** **R0590**

**SCR for undertakings included via D&A** **R0670**

**Group SCR (excluding CR for other financial sectors, including SCR for undertakings**
**included via D&A method)** **R0830**

**Total Group SCR (including CR for other financial sectors and SCR for undertakings**
**included via D&A method)** **R0680**

**Ratio of Eligible own funds (R0560) to the consolidated part of the Group SCR (R0820)**

**- ratio excluding other financial sectors and undertakings included via D&A method** **R0630**

**Ratio of Eligible own funds (R0570) to Minimum Consolidated Group SCR (R0610)** **R0650**

**Ratio of the Eligible own funds (R0800) to the Consolidated group SCR (R590) - ratio**
**including other financial sectors, excluding undertakings included via D&A method** **R0840**

**Ratio of Eligible own funds (R0810) to the group SCR (R0830) - ratio excluding other**
**financial sectors, including undertakings included via D&A method** **R0850**

**Ratio of Total Eligible own funds (R0660) to the Total group SCR (R0680) - ratio**
**including other financial sectors and undertakings included via D&A method** **R0690**

|Total|Tier 1 -<br>unrestricted|Tier 1 -<br>restricted|Tier 2|Tier 3|
|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050 **|
||||||
||||||
||||||
||||||
||||||
||||||

|Total|Tier 1 -<br>unrestricted|Tier 1 -<br>restricted|Tier 2|Tier 3|
|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050 **|
||||||
||||||
||||||
||||||

**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**

**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**

|Total|Tier 1|Col3|Tier 2|Col5|Tier 3|
|---|---|---|---|---|---|
||**Total Tier 1**|**Of which**<br>**counted under**<br>**transitionals**|**Total Tier 2**|**Of which**<br>**counted under**<br>**transitionals**||
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060 **|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

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**

|Total|Tier 1|Col3|Tier 2|Col5|Tier 3|
|---|---|---|---|---|---|
||**Total Tier 1**|**Of which**<br>**counted under**<br>**transitionals**|**Total Tier 2**|**Of which**<br>**counted under**<br>**transitionals**||
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

Items for which an amount was approved **R0510**

Items for which a method was approved **R0520**

|Col1|Col2|Col3|Tier 2|Col5|Tier 3|Col7|
|---|---|---|---|---|---|---|
||||**Initial**<br>**amounts**<br>**approved**|**Current**<br>**amounts**|**Initial**<br>**amounts**<br>**approved**|**Current**<br>**amounts **|
||||**C0070**|**C0080**|**C0090**|**C0100**|
||||||||
||||||||

**S.23.02.04**

**Detailed information by tiers on own funds**

**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**

|Total|Tier 1|Col3|Tier 2|Col5|Tier 3|
|---|---|---|---|---|---|
||**Total Tier 1**|**Of which**<br>**counted under**<br>**transitionals**|**Tier 2**|**Of which**<br>**counted under**<br>**transitionals**||
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060 **|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

**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**

|Total|Tier 1|Col3|Tier 2|Col5|Tier 3|
|---|---|---|---|---|---|
||**Total Tier 1**|**Of which**<br>**counted under**<br>**transitionals**|**Tier 2**|**Of which**<br>**counted under**<br>**transitionals**||
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060 **|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||

Items for which an amount was approved **R0510**

Items for which a method was approved **R0520**

|Col1|Col2|Col3|Tier 2|Col5|Tier 3|Col7|
|---|---|---|---|---|---|---|
||||**Initial**<br>**amounts**<br>**approved**|**Current**<br>**amounts**|**Initial**<br>**amounts**<br>**approved**|**Current**<br>**amounts **|
||||**C0070**|**C0080**|**C0090**|**C0100**|
||||||||
||||||||

**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 differ­
ences **R0650**

Excess of assets over liabilities attributable to basic own fund items (excluding
the reconciliation reserve) **R0660**

Excess of assets over liabilities
**R0700**

|Total|Expla­<br>nation|
|---|---|
|**C0110**|**C0120 **|
|||
|||
|||
|||
|||
|||
|||
|||
|||

**S.23.03.01**

**Annual movements on own funds**

**Balance b/fwd** **Increase** **Reduction** **Balance c/fwd**

|Col1|Col2|C0010|C0020|C0030|
|---|---|---|---|---|
|**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 -**<br>**movements in the reporting period**|||||
|Tier 1|**R0110**||||
|Tier 2|**R0120**||||
|**Total**|**R0200**||||
|**Initial funds, members' contributions or the equivalent**<br>**basic own - fund item for mutual and mutual type under­**<br>**takings - movements in the reporting period**|||||
|Paid in|R0210||||
|Called up but not yet paid in|**R0220**||||
|**Total**<br>**initial**<br>**funds,**<br>**members'**<br>**contributions**<br>**or**<br>**the**<br>**equivalent basic own - fund item for mutual and mutual**<br>**type undertakings**|**R0300**||||

|Col1|Col2|C0010|C0070|C0080|C0090|C0100|C0060|
|---|---|---|---|---|---|---|---|
|**Subordinated mutual members accounts - movements in**<br>**the reporting period**||||||||
|Tier 1|**R0310**|||||||
|Tier 2|**R0320**|||||||
|Tier 3|**R0330**|||||||
|**Total subordinated mutual members accounts**|**R0400 **|||||||

**Surplus funds** **R0500**

**Balance b/fwd** **Balance c/fwd**

**C0010** **C0060**

**Balance b/fwd** **Increase** **Reduction** **Balance c/fwd**

|Col1|Col2|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**||||

|Col1|Col2|C0010|C0020|C0030|
|---|---|---|---|---|
|Tier 2|**R0620**||||
|Tier 3|**R0630**||||
|**Total**|**R0700 **||||

|Col1|Col2|C0010|C0070|C0080|C0090|C0100|C0060|
|---|---|---|---|---|---|---|---|
|**Subordinated liabilities - movements in the reporting**<br>**period**||||||||
|Tier 1|**R0710**|||||||
|Tier 2|**R0720**|||||||
|Tier 3|**R0730**|||||||
|**Total subordinated liabilities**|**R0800 **|||||||

**An amount equal to the value of net deferred tax assets** **R0900**

**Balance b/fwd** **Increase** **Reduction** **Balance c/fwd**

**Balance b/fwd** **Balance c/fwd**

**C0010** **C0060**

|Col1|Col2|Balance b/fwd|Issued|Redeemed|Movements in<br>valuation|
|---|---|---|---|---|---|
|||**C0010**|**C0070**|**C0080**|**C0090**|
|**Other items approved by supervisory authority as basic**<br>**own funds not specified above - movements in the**<br>**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**<br>**basic own funds items not specified above**|**R1100 **|||||

**basic own fund** **Balance c/fwd**

|Col1|Col2|Balance b/fwd|New amount<br>made available|Reduction to<br>amount<br>available|Called up to<br>basic own fund|
|---|---|---|---|---|---|
|||**C0010**|**C0110**|**C0120**|**C0130**|
|**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**

|Col1|Col2|C0010|C0020|C0030|
|---|---|---|---|---|
|**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 -**<br>**movements in the reporting period**|||||
|Tier 1|**R0110**||||
|Tier 2|**R0120**||||
|**Total**|**R0200**||||
|**Initial funds, members' contributions or the equivalent**<br>**basic own - fund item for mutual and mutual type under­**<br>**takings - movements in the reporting period**|||||
|Paid in|R0210||||
|Called up but not yet paid in|**R0220**||||
|**Total**<br>**initial**<br>**funds,**<br>**members'**<br>**contributions**<br>**or**<br>**the**<br>**equivalent basic own - fund item for mutual and mutual**<br>**type undertakings**|**R0300**||||

|Col1|Col2|C0010|C0070|C0080|C0090|C0100|C0060|
|---|---|---|---|---|---|---|---|
|**Subordinated mutual members accounts - movements in**<br>**the reporting period**||||||||
|Tier 1|**R0310**|||||||
|Tier 2|**R0320**|||||||
|Tier 3|**R0330**|||||||
|**Total subordinated mutual members accounts**|**R0400 **|||||||

**Surplus funds** **R0500**

**Balance b/fwd** **Balance c/fwd**

**C0010** **C0060**

**Balance b/fwd** **Increase** **Reduction** **Balance c/fwd**

|Col1|Col2|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**||||

|Col1|Col2|C0010|C0020|C0030|
|---|---|---|---|---|
|Tier 2|**R0620**||||
|Tier 3|**R0630**||||
|**Total**|**R0700 **||||

|Col1|Col2|C0010|C0070|C0080|C0090|C0100|C0060|
|---|---|---|---|---|---|---|---|
|**Subordinated liabilities - movements in the reporting**<br>**period**||||||||
|Tier 1|**R0710**|||||||
|Tier 2|**R0720**|||||||
|Tier 3|**R0730**|||||||
|**Total subordinated liabilities**|**R0800 **|||||||

**An amount equal to the value of net deferred tax assets** **R0900**

**Balance b/fwd** **Increase** **Reduction** **Balance c/fwd**

**Balance b/fwd** **Balance c/fwd**

**C0010** **C0060**

|Col1|Col2|Balance b/fwd|Issued|Redeemed|Movements in<br>valuation|
|---|---|---|---|---|---|
|||**C0010**|**C0070**|**C0080**|**C0090**|
|**Other items approved by supervisory authority as basic**<br>**own funds not specified above - movements in the**<br>**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**<br>**basic own funds items not specified above**|**R1100 **|||||

**basic own fund** **Balance c/fwd**

|Col1|Col2|Balance b/fwd|New amount<br>made available|Reduction to<br>amount<br>available|Called up to<br>basic own fund|
|---|---|---|---|---|---|
|||**C0010**|**C0110**|**C0120**|**C0130**|
|**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|Col2|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Description of subordinated mutual members'**<br>**accounts**|**Amount**|**Tier**|**Currency Code**|**Counted under**<br>**transitionals?**|**Counterparty (if**<br>**specific)**|**Issue date**|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0070**|**C0080**|**C0090**|
||||||||

|Maturity date|First call date|Details of further<br>call dates|Details of<br>incentives to<br>redeem|Notice period|Buy back during the<br>year|
|---|---|---|---|---|---|
|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0160**|
|||||||

|Description of preference shares|Amount|Counted under<br>transitionals?|Counterparty (if<br>specific)|Issue date|First call date|Details of further<br>call dates|Details of incentives<br>to redeem|
|---|---|---|---|---|---|---|---|
|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|||||||||

|Description of subordinated liabilities|Amount|Tier|Currency<br>Code|Lender (if<br>specific)|Counted under tran­<br>sitionals?|Issue date|
|---|---|---|---|---|---|---|
|**C0270**|**C0280**|**C0290**|**C0300**|**C0320**|**C0330**|**C0350**|
||||||||

|Maturity date|First call date|Further call dates|Details of<br>incentives to<br>redeem|Notice period|
|---|---|---|---|---|
|**C0360**|**C0370**|**C0380**|**C0390**|**C0400**|
||||||

|Other items approved by supervisory authority as basic own funds<br>not specified above|Amount|Currency Code|Tier 1|Tier 2|Tier 3|Date of<br>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**

|Own funds from the financial statements that shall not be represented by the reconci funds|iliation reserve and do not meet the criteria to be classified as Solvency II own|
|---|---|
|**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|Col2|Notional SCR|Notional SCR<br>(negative<br>results set to<br>zero)|Excess of assets<br>over liablities|Future transfers<br>attributable to<br>shareholders|Adjustment for<br>restricted own<br>fund items in<br>respect of<br>matching<br>adjustment port­<br>folios and ring<br>fenced funds|
|---|---|---|---|---|---|---|
|**C0660**||**C0670**|**C0680**|**C0690**|**C0700**|**C0710**|
||||||||

|Adjustment for restricted own fund items in respect of R0010<br>matching adjustment portfolios and ring fenced funds|Col2|Adjustment for restricted own<br>fund items in respect of<br>matching adjustment portfolios<br>and ring fencedring-fenced fund<br>C0290|
|---|---|---|
|**Adjustment for restricted own fund items in respect of**<br>**matching adjustment portfolios and ring fenced funds**<br>**R0010**|**R0010**|**R0010**|

|S.23.04.04 List of items on own funds|Col2|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Description of subordinated mutual members'**<br>**accounts**|**Amount**|**Tier**|**Currency**<br>**Code**|**Issuing entity**|**Lender (if specific)**|**Counted under**<br>**transitionals?**|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|
||||||||

|Counterparty (if specific)|Issue date|Maturity date|First call date|Details of<br>further call dates|Details of incentives<br>to redeem|Notice period|
|---|---|---|---|---|---|---|
|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|
||||||||

|Name of supervisory authority having given<br>authorisation|Buy back<br>during the<br>year|% of the issue held by<br>entities in the group|Contribution to group<br>subordinated mutual member<br>accounts|
|---|---|---|---|
|**C0150**|**C0160**|**C0170**|**C0180**|
|||||

|Description of preference shares|Amount|Counted under transi­<br>tionals?|Counterparty<br>(if specific)|Issue date|First call date|Details of further<br>call dates|Details of incentives<br>to redeem|
|---|---|---|---|---|---|---|---|
|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|||||||||

|Description of subordinated liabilities|Amount|Tier|Currency<br>Code|Issuing entity|Lender (if specific)|Counted under<br>transitionals?|
|---|---|---|---|---|---|---|
|**C0270**|**C0280**|**C0290**|**C0300**|**C0311**|**C0320**|**C0330**|
||||||||

|Counterparty (if specific)|Issue date|Maturity date|First call date|Further call<br>dates|Details of incentives<br>to redeem|Notice period|
|---|---|---|---|---|---|---|
|**C0340**|**C0350**|**C0360**|**C0370**|**C0380**|**C0390**|**C0400**|
||||||||

|% of the issue held by entities in the group|Contribution<br>to group<br>subordinated<br>liabilities|
|---|---|
|**C0430**|**C0440**|
|||

|Other items approved by supervisory authority<br>as basic own funds not specified above|Amount|Currency Code|Tier 1|Tier 2|Tier 3|Date of author­<br>isation|
|---|---|---|---|---|---|---|
|**C0450**|**C0460**|**C0470**|**C0480**|**C0490**|**C0500**|**C0510**|
||||||||

|Name of supervisory authority having given<br>authorisation|Name of<br>entity<br>concerned|Buy back during the<br>year|% of the issue<br>held by<br>entities in the<br>group|Contribution to<br>group other<br>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**

|Own funds from the financial statements that should not be represented by the recon funds|nciliation reserve and do not meet the criteria to be classified as Solvency II own|
|---|---|
|**Description of item**|**Total amount**|
|**C0570**|**C0580**|
|||

**(cont.)**

|Description of ancillary own funds|Amount|Counterpart|Issue date|Date of author­<br>isation|Name of super­<br>visory authority<br>having given<br>authorisation|Name of entity<br>concerned|
|---|---|---|---|---|---|---|
|**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<br>SCR|Notional SCR (negative<br>results set to zero)|Excess of assets over<br>liablities|Future transfers<br>attributable to share­<br>holders|Adjustment for<br>restricted own fund<br>items in respect of<br>matching adjustment<br>portfolios and ring<br>fenced funds|
|---|---|---|---|---|---|
|**C0660**|**C0670**|**C0680**|**C0690**|**C0700**|**C0710**|
|||||||

**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<br>Holding Company, Mixed financial Holding<br>Company, Ancillary services undertakings and<br>SPV included in the scope of the group calcu­<br>lation|Country|Contribution of solo<br>SCR to Group SCR|Non available own<br>funds related to<br>other own funds<br>items approved by<br>supervisory auth­<br>ority|Non available<br>surplus funds|Non available<br>called but not paid<br>in capital|Non available<br>ancillary own funds|
|---|---|---|---|---|---|---|
|**C0720**|**C0730**|**C0740**|**C0760**|**C0770**|**C0780**|**C0790**|
||||||||

**(cont.)**

|Non available subordinated mutual member<br>accounts|Non available<br>preference<br>shares|Non available<br>Subordinated<br>Liabilites|An amount equal<br>to the value of net<br>deferred tax assets|Non available<br>share premium<br>account related to<br>preference shares|Non-available own<br>funds in the<br>reconciliation<br>reserve|Total Non-available<br>Own funds|
|---|---|---|---|---|---|---|
|**C0800**|**C0810**|**C0820**|**C0830**|**C0840**|**C0841**|**C0842**|
||||||||

|Total non available excess own funds to be deducted|Non-Available<br>Minority<br>interests|Non-Available Minority<br>interests - to be deducted<br>from the group own<br>funds|Non available<br>own funds<br>related to<br>other own<br>funds items<br>approved by<br>supervisory<br>authority|Non available<br>surplus funds|Non available called<br>but not paid in<br>capital|Non available<br>ancillary own<br>funds|
|---|---|---|---|---|---|---|
|**C0850**|**C0851**|**C0750**|**C0870**|**C0880**|**C0890**|**C0900**|
||||||||

|Non available subordinated mutual member accounts|Non available<br>preference shares|Non available<br>Subordinated Liabilites|An amount<br>equal to the<br>value of non<br>available net<br>deferred tax<br>assets|Non available<br>share premium<br>account related<br>to preference<br>shares|Non-available own<br>funds in the recon­<br>ciliation reserve|Total non-<br>available own<br>funds|
|---|---|---|---|---|---|---|
|**C0910**|**C0920**|**C0930**|**C0940**|**C0950**|**C0951**|**C0962**|
||||||||

|Total non available own funds to be deducted|Minority<br>interests|Minority interests to be<br>deducted from the group<br>own funds|
|---|---|---|
|**C0960**|**C0861**|**C0860**|
||||

**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<br>Tier 1|Additional Tier 1|Tier 2|
|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070 **|
||||||||

**Table 2 - 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 consolidated strategic participations for the purpose of deductions under Article 68 (2) of the Delegated Regulation (EU) 2015/35**

|Name of related undertaking|Asset ID Code|Asset ID Code type|Total|Common Equity<br>Tier 1|Additional Tier 1|Tier 2|
|---|---|---|---|---|---|---|
|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|
||||||||

|Col1|Col2|Col3|Total|Common Equity<br>Tier 1|Additional Tier 1|Tier 2|
|---|---|---|---|---|---|---|
||||**C0150**|**C0160**|**C0170**|**C0180 **|
|**Total participations in related undertakings that are financial**<br>**and credit institutions (for which there is an OF deduction)**|**R0001**||||||

|Own funds deductions|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|||**Total**|**Tier 1 -**<br>**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<br>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<br>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**

|and 68(2) of Delegated Regulation 2015/35 (It should includ Regulation (EU) 2015/35)|de the remaining|part following the part|tial deduction|according to A|Article 68 (2) of the|Delegated|
|---|---|---|---|---|---|---|
|**Name of related undertaking**|**Asset ID Code**|**Asset ID Code type**|**Total**|**Type 1 Equity**|**Type 2 Equity**|**Subordinated**<br>**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<br>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<br>liabilities|
|---|---|---|---|---|---|---|
|**C0510**|**C0520**|**C0530**|**C0540**|**C0550**|**C0560**|**C0570**|
||||||||

|CR calculation|Col2|Col3|Col4|Col5|
|---|---|---|---|---|
||**Total**|**Type 1 Equity**|**Type 2 Equity**|**Subordinated**<br>**liabilities**|
|Total participations in related undertakings that are financial and credit institutions <br>of which strategic (method 1 or less than 10% not method 1) <br>of which non-strategic (less than 10%) <br>Total participations in related undertakings that are not financial and credit institu­<br>tions <br>of which strategic <br>of which non-strategic|**C0580**|**C0590**|**C0600**|**C0610 **|
|Total participations in related undertakings that are financial and credit institutions <br>of which strategic (method 1 or less than 10% not method 1) <br>of which non-strategic (less than 10%) <br>Total participations in related undertakings that are not financial and credit institu­<br>tions <br>of which strategic <br>of which non-strategic|||||
|Total participations in related undertakings that are financial and credit institutions <br>of which strategic (method 1 or less than 10% not method 1) <br>of which non-strategic (less than 10%) <br>Total participations in related undertakings that are not financial and credit institu­<br>tions <br>of which strategic <br>of which non-strategic|||||
|Total participations in related undertakings that are financial and credit institutions <br>of which strategic (method 1 or less than 10% not method 1) <br>of which non-strategic (less than 10%) <br>Total participations in related undertakings that are not financial and credit institu­<br>tions <br>of which strategic <br>of which non-strategic|||||
|Total participations in related undertakings that are financial and credit institutions <br>of which strategic (method 1 or less than 10% not method 1) <br>of which non-strategic (less than 10%) <br>Total participations in related undertakings that are not financial and credit institu­<br>tions <br>of which strategic <br>of which non-strategic|||||
|Total participations in related undertakings that are financial and credit institutions <br>of which strategic (method 1 or less than 10% not method 1) <br>of which non-strategic (less than 10%) <br>Total participations in related undertakings that are not financial and credit institu­<br>tions <br>of which strategic <br>of which non-strategic|||||
|Total participations in related undertakings that are financial and credit institutions <br>of which strategic (method 1 or less than 10% not method 1) <br>of which non-strategic (less than 10%) <br>Total participations in related undertakings that are not financial and credit institu­<br>tions <br>of which strategic <br>of which non-strategic|||||

**Total all participations**

Total of all participations

**S.25.01.01**

**Solvency Capital Requirement - for undertakings on Standard Formula**

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**

|Net solvency capital<br>requirement|Gross solvency<br>capital<br>requirement|Allocation from adjustments due to<br>RFF and Matching adjustments<br>portfolios|
|---|---|---|
|**C0030**|**C0040**|**C0050**|
||||
||||
||||
||||
||||
||||
||||
||||

**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 **R0160**
2003/41/EC

**Solvency Capital Requirement excluding capital add-on** **R0200**

Capital add-on already set **R0210**

of which, capital add-ons already set - Article 37 (1) Type a **R0211**

of which, capital add-ons already set - Article 37 (1) Type b **R0212**

of which, capital add-ons already set - Article 37 (1) Type c **R0213**

of which, capital add-ons already set - Article 37 (1) Type d **R0214**

**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 **R0430**
portfolios

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**

|Approach to tax rate|Col2|Col3|
|---|---|---|
|||Yes/No|
|||**C0109**|
|Approach based on average tax rate|**R0590**||

|Calculation of loss absorbing capacity of deffered taxes|Col2|Before the shock|After the shock|
|---|---|---|---|
|Calculation of loss absorbing capacity of deffered taxes|Calculation of loss absorbing capacity of deffered taxes|**C0110**|**C0120**|
|DTA|**R0600**|||
|DTA carry forward|**R0610**|||
|DTA due to deductible temporary differences|**R0620**|||
|DTL|**R0630**|||

|Col1|Col2|LAC DT|
|---|---|---|
|||**C0130**|
|LAC DT|**R0640**||
|LAC DT justified by reversion of deferred tax liabilities|**R0650**||
|LAC DT justified by reference to probable future taxable economic profit|**R0660**||
|LAC DT justified by carry back, current year|**R0670**||
|LAC DT justified by carry back, future years|**R0680**||
|Maximum LAC DT|**R0690**||

**S.25.01.04**

**Solvency Capital Requirement - for groups on Standard Formula**

Article 112 **Z0010**

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**

|Net solvency capital<br>requirement|Gross solvency capital<br>requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|
|---|---|---|
|**C0030**|**C0040**|**C0050**|
||||
||||
||||
||||
||||
||||
||||
||||

**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 **R0160**
2003/41/EC

**Solvency Capital Requirement excluding capital add-on** **R0200**

Capital add-ons already set **R0210**

of which, capital add-ons already set - Article 37 (1) Type a **R0211**

of which, capital add-ons already set - Article 37 (1) Type b **R0212**

of which, capital add-ons already set - Article 37 (1) Type c **R0213**

of which, capital add-ons already set - Article 37 (1) Type d **R0214**

**Consolidated Group SCR** **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 **R0430**
portfolios

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**

**Calculation of Solvency Capital Requirement** **C0100**

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) - **R0520**
Institutions for occupational retirement provisions

Capital requirement for other financial sectors (Non-insurance capital requirements) - **R0530**
Capital requirement for non- regulated entities carrying out financial activities

Capital requirement for non-controlled participations **R0540**

Capital requirement for residual related undertakings **R0550**

Capital requirement for collective investment undertakings or investments packaged **R0555**
as funds

**Overall SCR**

SCR for undertakings included via D&A method **R0560**

**Total group 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**

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**

|Net solvency capital<br>requirement|Gross solvency<br>capital requirement|
|---|---|
|**C0030**|**C0040**|
|||
|||
|||
|||
|||
|||
|||
|||

**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**

|Approach to tax rate|Col2|Col3|
|---|---|---|
|||Yes/No|
|||C0109|
|Approach based on average tax rate|R0590||

|Calculation of loss absorbing capacity of deffered taxes|Col2|Col3|Col4|
|---|---|---|---|
|||Before the shock|After the shock|
|||**C0110**|**C0120**|
|DTA|**R0600**|||
|DTA carry forward|**R0610**|||
|DTA due to deductible temporary differences|**R0620**|||
|DTL|**R0630 **|||

|Col1|Col2|LAC DT|
|---|---|---|
|||**C0130**|
|LAC DT|**R0640**||
|LAC DT justified by reversion of deferred tax liabilities|**R0650**||
|LAC DT justified by reference to probable future taxable economic profit|**R0660**||
|LAC DT justified by carry back, current year|**R0670**||
|LAC DT justified by carry back, future years|**R0680**||
|Maximum LAC DT|**R0690**||

**S.25.05.01**

**Solvency Capital Requirement - for undertakings using an internal model (partial or full)**

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from adjustments<br>due to RFF and Matching<br>adjustments portfolios|Consideration of the future<br>management actions regarding<br>technical provisions and/or<br>deferred taxes|Amount modelled|
|---|---|---|---|---|---|
|Risk type||C0010|C0050|C0060|C0070|
|Total diversification|R0020|||||
|Total diversified risk before tax|R0030|||||
|Total diversified risk after tax|R0040|||||
|Total market & credit risk|R0070|||||
|Market & Credit risk - diversified|R0080|||||
|Credit event risk not covered in market & credit risk|R0190|||||
|Credit event risk not covered in market & credit risk -<br>diversified|R0200|||||
|Total Business risk|R0270|||||
|Total Business risk - diversified|R0280|||||
|Total Net Non-life underwritting risk|R0310|||||
|Total Net Non-life underwritting risk - diversified|R0320|||||
|Total Life & Health underwriting risk|R0400|||||
|Total Life & Health underwriting risk - diversified|R0410|||||
|Total Operational risk|R0510|||||
|Total Operational risk - diversified|R0520|||||
|Other risk|R0530|||||

|Col1|Col2|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||
|of which, capital add-ons already set - Article 37 (1) Type a|R0211||
|of which, capital add-ons already set - Article 37 (1) Type b|R0212||
|of which, capital add-ons already set - Article 37 (1) Type c|R0213||
|of which, capital add-ons already set - Article 37 (1) Type d|R0214||
|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 of 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 nSCR aggregation|R0450||
|Net future discretionary benefits|R0460||

|Col1|Col2|Yes/No|
|---|---|---|
|||C0109|
|Approach based on average tax rate|R0590||

|Col1|Col2|Before the shock|After the shock|LAC DT|
|---|---|---|---|---|
|||C0110|C0120|C0130|
|DTA|R0600||||
|DTA carry forward|R0610||||
|DTA due to deductible temporary differences|R0620||||
|DTL|R0630||||
|Amount/estimate of LAC DT|R0640||||
|Amount/estimate of LAC DT justified by reversion of deferred tax liabilities|R0650||||
|Amount/estimate of LAC DT justified by reference to probable future taxable economic<br>profit|R0660||||
|Amount/estimate of AC DT justified by carry back, current year|R0670||||
|Amount/estimate of LAC DT justified by carry back, future years|R0680||||
|Amount/estimate of Maximum LAC DT|R0690||||

**S.25.05.04**

**Solvency Capital Requirement - for groups using an internal model (partial or full)**

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from adjustments<br>due to RFF and Matching<br>adjustments portfolios|Consideration of the future<br>management actions regarding<br>technical provisions and/or<br>deferred taxes|Amount modelled|
|---|---|---|---|---|---|
|Risk type||C0010|C0050|C0060|C0070|
|Total diversification|R0020|||||
|Total diversified risk before tax|R0030|||||
|Total diversified risk after tax|R0040|||||
|Loss absorbing capacity of deferred taxes|R0050|||||
|Loss absorbing capacity of technical provisions|R0060|||||
|Total market & credit risk|R0070|||||
|Market & Credit risk - diversified|R0080|||||
|Credit event risk not covered in market & credit risk|R0190|||||
|Credit event risk not covered in market & credit risk -<br>diversified|R0200|||||
|Total Business risk|R0270|||||
|Total Business risk - diversified|R0280|||||
|Total Net Non-life underwriting risk|R0310|||||
|Total Net Non-life underwriting risk - diversified|R0320|||||
|Total Life & Health underwriting risk|R0400|||||
|Total Life & Health underwriting risk - diversified|R0410|||||
|Total Operational risk|R0510|||||
|Total Operational risk - diversified|R0520|||||
|Other risk|R0530|||||

|Col1|Col2|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 calculated on the basis of Art. 336 (a) of Delegated Regulation<br>(EU) 2015/35, excluding capital add-on|R0200||
|Capital add-ons already set|R0210||
|of which, capital add-ons already set - Article 37 (1) Type a|R0211||
|of which, capital add-ons already set - Article 37 (1) Type b|R0212||
|of which, capital add-ons already set - Article 37 (1) Type c|R0213||
|of which, capital add-ons already set - Article 37 (1) Type d|R0214||
|Consolidated Group SCR|R0220||
|**Other information on SCR**|||
|Amount/estimate of the overall loss-absorbing capacity of technical provisions|R0300||
|Amount/estimate of the loss absorbing capacity for 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 Requirements for ring-fenced funds|R0420||
|Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios|R0430||

|Col1|Col2|C0100|
|---|---|---|
|Diversification effects due to RFF nSCR aggregation for article 304|R0440||
|Method used to calculate the adjustment due to RFF 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<br>institutions, investment firms and financial institutions, alternative investment funds managers,<br>UCITS management companies|R0510||
|Capital requirement for other financial sectors (Non-insurance capital requirements) - Insti­<br>tutions for occupational retirement provisions|R0520||
|Capital requirement for other financial sectors (Non-insurance capital requirements) - Capital<br>requirement for non-regulated undertakings carrying out financial activities|R0530||
|Capital requirement for non-controlled participation|R0540||
|Capital requirement for residual related undertakings|R0550||
|Capital requirement for collective investment undertakings or investments packaged as funds|R0555||
|Overall SCR|||
|SCR for undertakings included via D&A method|R0560||
|Total group solvency capital requirement|R0570||

**S.25.05.01**

**Solvency Capital Requirement - for undertakings using an internal model (partial or full)**

|Ring-fenced fund, matching adjustment portfolio or Remaining Part|Z0020|Col3|
|---|---|---|
|**Fund/Portfolio number**|**Z0030 **||

|Col1|Col2|Solvency Capital<br>Requirement|Consideration of the future<br>management actions regarding<br>technical provisions and/or<br>deferred taxes|Amount modelled|
|---|---|---|---|---|
|Risk type||C0010|C0060|C0070|
|Total diversification|R0020||||
|Total diversified risk before tax|R0030||||
|Total diversified risk after tax|R0040||||
|Total market & credit risk|R0070||||
|Market & Credit risk - diversified|R0080||||
|Credit event risk not covered in market & credit risk|R0190||||
|Credit event risk not covered in market & credit risk - diversified|R0200||||
|Total Business risk|R0270||||
|Total Business risk - diversified|R0280||||
|Total Net Non-life underwritting risk|R0310||||
|Total Net Non-life underwritting risk - diversified|R0320||||
|Total Life & Health underwriting risk|R0400||||
|Total Life & Health underwriting risk - diversified|R0410||||

|Col1|Col2|Solvency Capital<br>Requirement|Consideration of the future<br>management actions regarding<br>technical provisions and/or<br>deferred taxes|Amount modelled|
|---|---|---|---|---|
|Total Operational risk|R0510||||
|Total Operational risk - diversified|R0520||||
|Other risk|R0530||||

|Col1|Col2|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<br>2003/41/EC|R0160||
|Solvency capital requirement excluding capital add-on|R0200||
|Capital add-ons already set|R0210||
|of which, capital add-ons already set - Article 37 (1) Type a|R0211||
|of which, capital add-ons already set - Article 37 (1) Type b|R0212||
|of which, capital add-ons already set - Article 37 (1) Type c|R0213||
|of which, capital add-ons already set - Article 37 (1) Type d|R0214||
|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.25.05.04**

**Solvency Capital Requirement - for groups using an internal model (partial or full)**

|Ring-fenced fund, matching adjustment portfolio or<br>Remaining Part|Z0020|Col3|
|---|---|---|
|**Fund/Portfolio number**|**Z0030 **||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from adjustments<br>due to RFF and Matching<br>adjustments portfolios|Consideration of the future<br>management actions regarding<br>technical provisions and/or<br>deferred taxes|Amount modelled|
|---|---|---|---|---|---|
|Risk type||C0010|C0050|C0060|C0070|
|Total diversification|R0020|||||
|Total diversified risk before tax|R0030|||||
|Total diversified risk after tax|R0040|||||
|Total market & credit risk|R0070|||||
|Market & Credit risk - diversified|R0080|||||
|Credit event risk not covered in market & credit risk|R0190|||||
|Credit event risk not covered in market & credit risk -<br>diversified|R0200|||||
|Total Business risk|R0270|||||
|Total Business risk - diversified|R0280|||||
|Total Net Non-life underwriting risk|R0310|||||
|Total Net Non-life underwriting risk - diversified|R0320|||||
|Total Life & Health underwriting risk|R0400|||||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from adjustments<br>due to RFF and Matching<br>adjustments portfolios|Consideration of the future<br>management actions regarding<br>technical provisions and/or<br>deferred taxes|Amount modelled|
|---|---|---|---|---|---|
|Total Life & Health underwriting risk - diversified|R0410|||||
|Total Operational risk|R0510|||||
|Total Operational risk - diversified|R0520|||||
|Other risk|R0530|||||

|Col1|Col2|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<br>2003/41/EC|R0160||
|Solvency Capital Requirement calculated on the basis of Art. 336 (a) of Delegated<br>Regulation (EU) 2015/35, excluding capital add-on|R0200||
|Capital add-ons already set|R0210||
|of which, capital add-ons already set - Article 37 (1) Type a|R0211||
|of which, capital add-ons already set - Article 37 (1) Type b|R0212||
|of which, capital add-ons already set - Article 37 (1) Type c|R0213||
|of which, capital add-ons already set - Article 37 (1) Type d|R0214||
|Consolidated Group SCR|R0220||

|Col1|Col2|C0100|
|---|---|---|
|**Other information on SCR**|||
|Amount/estimate of the overall loss-absorbing capacity of technical provisions|R0300||
|Amount/estimate of the loss absorbing capacity for 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 Requirements for ring-fenced funds|R0420||
|Total amount of Notional Solvency Capital Requirements for matching adjustment port­<br>folios|R0430||
|Diversification effects due to RFF nSCR aggregation for article 304|R0440||
|Method used to calculate the adjustment due to RFF 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) -<br>Credit institutions, investment firms and financial institutions, alternative investment<br>funds managers, UCITS management companies|R0510||
|Capital requirement for other financial sectors (Non-insurance capital requirements) -<br>Institutions for occupational retirement provisions|R0520||

|Col1|Col2|C0100|
|---|---|---|
|Capital requirement for other financial sectors (Non-insurance capital requirements) -<br>Capital requirement for non-regulated undertakings carrying out financial activities|R0530||
|Capital requirement for non-controlled participation|R0540||
|Capital requirement for residual undertakings|R0550||
|Capital requirement for collective investment undertakings or investments packaged as<br>funds|R0555||
|**Overall SCR**|||
|SCR for undertakings included via D&A method|R0560||
|**Total group Solvency capital requirement**|R0570||

**S.26.01.01**

**Solvency Capital Requirement — Market risk**

Article 112 **Z0010**

**Simplifications used** **C0010**

Simplifications spread risk — bonds and loans **R0012**

Simplifications market concentration risk — simplifications used **R0014**

Captives simplifications — interest rate risk **R0020**

Captives simplifications — spread risk on bonds and loans **R0030**

Captives simplifications — market concentration risk **R0040**

|Market risk — Basic information|Col2|Initial absolute values<br>before shock|Col4|Absolute values after shock|Col6|Col7|Absolute values after shock|Col9|
|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Liabilities (before the**<br>**loss-absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|Interest rate risk|R0100||||||||
|_interest rate down shock_|R0110||||||||
|_interest rate up shock_|R0120||||||||
|Equity risk|R0200||||||||

|Market risk — Basic information|Col2|Initial absolute values<br>before shock|Col4|Absolute values after shock|Col6|Col7|Absolute values after shock|Col9|
|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Liabilities (before the**<br>**loss-absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|_type 1 equities_|R0210||||||||
|_Type 1 equity other than long-term_|R0221||||||||
|_strategic participations (type 1 equities)_|R0230||||||||
|_Long-term equity investments (type 1 equities)_|R0231||||||||
|_duration-based (type 1 equities)_|R0240||||||||
|_type 2 equities_|R0250||||||||
|_Type 2 equity other than long-term_|R0261||||||||
|_strategic participations (type 2 equities)_|R0270||||||||
|_Long-term equity investments (type 2 equities)_|R0271||||||||
|_duration-based (type 2 equities)_|R0280||||||||
|_qualifying infrastructure corporate equities_|R0291||||||||
|_qualifying infrastructure corporate equities, other than_<br>_strategic and long-term_|R0293||||||||
|_strategic participations (qualifying infrastructure corporate_<br>_equities)_|R0294||||||||

|Market risk — Basic information|Col2|Initial absolute values<br>before shock|Col4|Absolute values after shock|Col6|Col7|Absolute values after shock|Col9|
|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Liabilities (before the**<br>**loss-absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|_Long-term equity investments (qualifying infrastructure_<br>_corporate equities)_|R0295||||||||
|_qualifying infrastructure equities other than corporate_|R0292||||||||
|_qualifying infrastructure equities other than corporate, other_<br>_than strategic and long-term_|R0296||||||||
|_strategic participations (qualifying infrastructure equities_<br>_other than corporate)_|R0297||||||||
|_Long-term equity investments (qualifying infrastructure_<br>_equities other than corporate)_|R0298||||||||
|Property risk|R0300||||||||
|Spread risk|R0400||||||||
|_bonds and loans_|R0410||||||||
|_loans and bonds (qualifying infrastructure corporate invest­_<br>_ment)_|R0414||||||||
|_loans and bonds (qualifying investment infrastructure other_<br>_than infrastructure corporate)_|R0413||||||||
|_loans and bonds (other than qualifying investment infra­_<br>_structure and infrastructure corporate)_|R0412||||||||
|_credit derivatives_|R0420||||||||

|Market risk — Basic information|Col2|Initial absolute values<br>before shock|Col4|Absolute values after shock|Col6|Col7|Absolute values after shock|Col9|
|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Liabilities (before the**<br>**loss-absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|_downward shock on credit derivatives_|R0430||||||||
|_upward shock on credit derivatives_|R0440||||||||
|_Securitisation positions_|R0450||||||||
|_Senior STS securitisation_|R0461||||||||
|_Non-senior STS securitisation_|R0462||||||||
|_Resecuritisations_|R0480||||||||
|_Other securitisation_|R0481||||||||
|_Transitional type 1 securitisation_|R0482||||||||
|_Guaranteed STS securitisation_|R0483||||||||
|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 **R0012**

Simplifications market concentration risk — simplifications used **R0014**

Captives simplifications — interest rate risk **R0020**

Captives simplifications — spread risk on bonds and loans **R0030**

Captives simplifications — market concentration risk **R0040**

|Market risk — Basic information|Col2|Initial absolute values<br>before shock|Col4|Absolute values after shock|Col6|Col7|Absolute values after shock|Col9|
|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Liabilities (before the**<br>**loss-absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|Interest rate risk|R0100||||||||
|_interest rate down shock_|R0110||||||||
|_interest rate up shock_|R0120||||||||
|Equity risk|R0200||||||||
|_type 1 equities_|R0210||||||||

|Market risk — Basic information|Col2|Initial absolute values<br>before shock|Col4|Absolute values after shock|Col6|Col7|Absolute values after shock|Col9|
|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Liabilities (before the**<br>**loss-absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|_Type 1 equity other than long-term_|R0221||||||||
|_strategic participations (type 1 equities)_|R0230||||||||
|_Long-term equity investments (type 1 equities)_|R0231||||||||
|_duration-based (type 1 equities)_|R0240||||||||
|_type 2 equities_|R0250||||||||
|_Type 2 equity other than long-term_|R0261||||||||
|_strategic participations (type 2 equities)_|R0270||||||||
|_Long-term equity investments (type 2 equities)_|R0271||||||||
|_duration-based (type 2 equities)_|R0280||||||||
|_qualifying infrastructure corporate equities_|R0291||||||||
|_qualifying infrastructure corporate equities, other than_<br>_strategic and long-term_|R0293||||||||
|_strategic participations (qualifying infrastructure corporate_<br>_equities)_|R0294||||||||
|_Long-term equity investments (qualifying infrastructure_<br>_corporate equities)_|R0295||||||||

|Market risk — Basic information|Col2|Initial absolute values<br>before shock|Col4|Absolute values after shock|Col6|Col7|Absolute values after shock|Col9|
|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Liabilities (before the**<br>**loss-absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|_qualifying infrastructure equities other than corporate_|R0292||||||||
|_qualifying infrastructure equities other than corporate, other_<br>_than strategic and long-term_|R0296||||||||
|_strategic participations (qualifying infrastructure equities other_<br>_than corporate)_|R0297||||||||
|_Long-term equity investments (qualifying infrastructure_<br>_equities other than corporate)_|R0298||||||||
|Property risk|R0300||||||||
|Spread risk|R0400||||||||
|_bonds and loans_|R0410||||||||
|_loans and bonds (qualifying infrastructure corporate invest­_<br>_ment)_|R0414||||||||
|_loans and bonds (qualifying investment infrastructure other_<br>_than infrastructure corporate)_|R0413||||||||
|_loans and bonds (other than qualifying investment infra­_<br>_structure and infrastructure corporate)_|R0412||||||||
|_credit derivatives_|R0420||||||||
|_downward shock on credit derivatives_|R0430||||||||

|Market risk — Basic information|Col2|Initial absolute values<br>before shock|Col4|Absolute values after shock|Col6|Col7|Absolute values after shock|Col9|
|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Liabilities (before the**<br>**loss-absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|_upward shock on credit derivatives_|R0440||||||||
|_Securitisation positions_|R0450||||||||
|_Senior STS securitisation_|R0461||||||||
|_Non-senior STS securitisation_|R0462||||||||
|_resecuritisations_|R0480||||||||
|_Other securitisation_|R0481||||||||
|_Transitional type 1 securitisation_|R0482||||||||
|_Guaranteed STS securitisation_|R0483||||||||
|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 **Z0020**
part

Fund/Portfolio number **Z0030**

**Simplifications used** **C0010**

Simplifications spread risk — bonds and loans **R0012**

Simplifications market concentration risk — simplifications used **R0014**

Captives simplifications — interest rate risk **R0020**

Captives simplifications — spread risk on bonds and loans **R0030**

Captives simplifications — market concentration risk **R0040**

|Market risk — Basic information|Col2|Initial absolute values before shock|Col4|Col5|Col6|Absolute values after shock|Col8|Col9|Absolute values after shock|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**<br>**Total**|**Liabilities**<br>**Life**|**Liabilities**<br>**Non-Life**|**Assets**|**Liabilities**<br>**(after the**<br>**loss**<br>**absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Liabilities**<br>**(before the**<br>**loss-**<br>**absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0034**|**C0035**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|Interest rate risk|R0100||||||||||
|_interest rate down shock_|R0110||||||||||
|_interest rate up shock_|R0120||||||||||

|Market risk — Basic information|Col2|Initial absolute values before shock|Col4|Col5|Col6|Absolute values after shock|Col8|Col9|Absolute values after shock|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**<br>**Total**|**Liabilities**<br>**Life**|**Liabilities**<br>**Non-Life**|**Assets**|**Liabilities**<br>**(after the**<br>**loss**<br>**absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Liabilities**<br>**(before the**<br>**loss-**<br>**absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0034**|**C0035**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|Equity risk|R0200||||||||||
|_of which long term_|R0205||||||||||
|_type 1 equities_|R0210||||||||||
|_Type 1 equity other than long-term_|R0221||||||||||
|_strategic participations (type 1 equities)_|R0230||||||||||
|_Long-term equity investments (type 1 equities)_|R0231||||||||||
|_duration-based (type 1 equities)_|R0240||||||||||
|_type 2 equities_|R0250||||||||||
|_Type 2 equity other than long-term_|R0261||||||||||
|_strategic participations (type 2 equities)_|R0270||||||||||
|_Long-term equity investments (type 2 equities)_|R0271||||||||||
|_duration-based (type 2 equities)_|R0280||||||||||
|_qualifying infrastructure corporate equities_|R0291||||||||||

|Market risk — Basic information|Col2|Initial absolute values before shock|Col4|Col5|Col6|Absolute values after shock|Col8|Col9|Absolute values after shock|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**<br>**Total**|**Liabilities**<br>**Life**|**Liabilities**<br>**Non-Life**|**Assets**|**Liabilities**<br>**(after the**<br>**loss**<br>**absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Liabilities**<br>**(before the**<br>**loss-**<br>**absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0034**|**C0035**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|_qualifying infrastructure corporate equities, other than_<br>_strategic and long-term_|R0293||||||||||
|_strategic_<br>_participations_<br>_(qualifying_<br>_infrastructure_<br>_corporate equities)_|R0294||||||||||
|_Long-term equity investments (qualifying infra­_<br>_structure corporate equities)_|R0295||||||||||
|_qualifying infrastructure equities other than corporate_|R0292||||||||||
|_qualifying infrastructure equities other than corporate,_<br>_other than strategic and long-term_|R0296||||||||||
|_strategic_<br>_participations_<br>_(qualifying_<br>_infrastructure_<br>_equities other than corporate)_|R0297||||||||||
|_Long-term equity investments (qualifying infra­_<br>_structure equities other than corporate)_|R0298||||||||||
|Property risk|R0300||||||||||
|Spread risk|R0400||||||||||
|_bonds and loans_|R0410||||||||||
|_loans and bonds (qualifying infrastructure corporate_<br>_investment)_|R0414||||||||||

|Market risk — Basic information|Col2|Initial absolute values before shock|Col4|Col5|Col6|Absolute values after shock|Col8|Col9|Absolute values after shock|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**<br>**Total**|**Liabilities**<br>**Life**|**Liabilities**<br>**Non-Life**|**Assets**|**Liabilities**<br>**(after the**<br>**loss**<br>**absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Liabilities**<br>**(before the**<br>**loss-**<br>**absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0034**|**C0035**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|_loans and bonds (qualifying investment infrastructure_<br>_other than infrastructure corporate)_|R0413||||||||||
|_loans and bonds (other than qualifying investment_<br>_infrastructure and infrastructure corporate)_|R0412||||||||||
|_credit derivatives_|R0420||||||||||
|_downward shock on credit derivatives_|R0430||||||||||
|_upward shock on credit derivatives_|R0440||||||||||
|_Securitisation positions_|R0450||||||||||
|_Senior STS securitisation_|R0461||||||||||
|_Non-senior STS securitisation_|R0462||||||||||
|_resecuritisations_|R0480||||||||||
|_Other securitisation_|R0481||||||||||
|_Transitional type 1 securitisation_|R0482||||||||||
|_Guaranteed STS securitisation_|R0483||||||||||
|Market risk concentrations|R0500||||||||||

|Market risk — Basic information|Col2|Initial absolute values before shock|Col4|Col5|Col6|Absolute values after shock|Col8|Col9|Absolute values after shock|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**<br>**Total**|**Liabilities**<br>**Life**|**Liabilities**<br>**Non-Life**|**Assets**|**Liabilities**<br>**(after the**<br>**loss**<br>**absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Liabilities**<br>**(before the**<br>**loss-**<br>**absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0034**|**C0035**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|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.26.01.04**

**Solvency Capital Requirement — Market risk**

Article 112 **Z0010**

Ring–fenced fund, matching adjustment portfolio or remaining **Z0020**
part

Fund/Portfolio number **Z0030**

**Simplifications used** **C0010**

Simplifications spread risk — bonds and loans **R0012**

Simplifications market concentration risk — simplifications used **R0014**

Captives simplifications — interest rate risk **R0020**

Captives simplifications — spread risk on bonds and loans **R0030**

Captives simplifications — market concentration risk **R0040**

|Market risk — Basic information|Col2|Initial absolute values<br>before shock|Col4|Absolute values after shock|Col6|Col7|Absolute values after shock|Col9|
|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Liabilities (before the**<br>**loss-absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|Interest rate risk|R0100||||||||
|_interest rate down shock_|R0110||||||||
|_interest rate up shock_|R0120||||||||

|Market risk — Basic information|Col2|Initial absolute values<br>before shock|Col4|Absolute values after shock|Col6|Col7|Absolute values after shock|Col9|
|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Liabilities (before the**<br>**loss-absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|Equity risk|R0200||||||||
|_type 1 equities_|R0210||||||||
|_Type 1 equity other than long-term_|R0221||||||||
|_strategic participations (type 1 equities)_|R0230||||||||
|_Long-term equity investments (type 1 equities)_|R0231||||||||
|_duration-based (type 1 equities)_|R0240||||||||
|_type 2 equities_|R0250||||||||
|_Type 2 equity other than long-term_|R0261||||||||
|_strategic participations (type 2 equities)_|R0270||||||||
|_Long-term equity investments (type 2 equities)_|R0271||||||||
|_duration-based (type 2 equities)_|R0280||||||||
|_qualifying infrastructure corporate equities_|R0291||||||||
|_qualifying infrastructure corporate equities, other than_<br>_strategic and long-term_|R0293||||||||

|Market risk — Basic information|Col2|Initial absolute values<br>before shock|Col4|Absolute values after shock|Col6|Col7|Absolute values after shock|Col9|
|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Liabilities (before the**<br>**loss-absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|_strategic participations (qualifying infrastructure corporate_<br>_equities)_|R0294||||||||
|_Long-term equity investments (qualifying infrastructure_<br>_corporate equities)_|R0295||||||||
|_qualifying infrastructure equities other than corporate_|R0292||||||||
|_qualifying infrastructure equities other than corporate, other_<br>_than strategic and long-term_|R0296||||||||
|_strategic participations (qualifying infrastructure equities_<br>_other than corporate)_|R0297||||||||
|_Long-term equity investments (qualifying infrastructure_<br>_equities other than corporate)_|R0298||||||||
|Property risk|R0300||||||||
|Spread risk|R0400||||||||
|_bonds and loans_|R0410||||||||
|_loans and bonds (qualifying infrastructure corporate invest­_<br>_ment)_|R0414||||||||
|_loans and bonds (qualifying investment infrastructure other_<br>_than infrastructure corporate)_|R0413||||||||

|Market risk — Basic information|Col2|Initial absolute values<br>before shock|Col4|Absolute values after shock|Col6|Col7|Absolute values after shock|Col9|
|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Liabilities (before the**<br>**loss-absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|_loans and bonds (other than qualifying investment infra­_<br>_structure and infrastructure corporate)_|R0412||||||||
|_credit derivatives_|R0420||||||||
|_downward shock on credit derivatives_|R0430||||||||
|_upward shock on credit derivatives_|R0440||||||||
|_Securitisation positions_|R0450||||||||
|_Senior STS securitisation_|R0461||||||||
|_Non-senior STS securitisation_|R0462||||||||
|_resecuritisations_|R0480||||||||
|_Other securitisation_|R0481||||||||
|_Transitional type 1 securitisation_|R0482||||||||
|_Guaranteed STS securitisation_|R0483||||||||
|Market risk concentrations|R0500||||||||
|Currency risk|R0600||||||||

|Market risk — Basic information|Col2|Initial absolute values<br>before shock|Col4|Absolute values after shock|Col6|Col7|Absolute values after shock|Col9|
|---|---|---|---|---|---|---|---|---|
|**Market risk — Basic information**|**Market risk — Basic information**|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Liabilities (before the**<br>**loss-absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency**<br>**capital**<br>**requirement**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**Market risk — Basic information**|**Market risk — Basic information**|**C0020**|**C0030**|**C0040**|**C0050**|**C0070**|**C0060**|**C0080**|
|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||||||||

|Currency used as a reference to calculate the currency risk|Col2|Col3|
|---|---|---|
|||C0090|
|Currency used as a reference to calculate the currency risk|R0810||

**S.26.02.01**

**Solvency Capital Requirement — Counterparty default risk**

Article 112 **Z0010**

**Simplifications used** **C0010**

Simplifications **R0010**

**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**

|Name of<br>single name<br>exposure|Code of single<br>name<br>exposure|Type of code of<br>the single name<br>exposure|Loss Given Default|Probability of Default|Net solvency<br>capital<br>requirement|Gross solvency<br>capital<br>requirement|
|---|---|---|---|---|---|---|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080 **|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||

**Type 2 exposures** **R0300**

Receivables from Intermediaries due for **R0310**
more than 3 months

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

**R0320**

Diversification within counterparty default **R0330**
risk module

**Total counterparty default risk** **R0400**

|Name of<br>single name<br>exposure|Code of single<br>name<br>exposure|Type of code of<br>the single name<br>exposure|Loss Given Default|Probability of Default|Net solvency<br>capital<br>requirement|Gross solvency<br>capital<br>requirement|
|---|---|---|---|---|---|---|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080 **|
||||||||
||||||||
||||||||
||||||||
||||||||

**Further details on mortgages** **C0090**

Losses steaming from type 2 mortgage **R0500**
loans

Overall losses steaming from mortgage **R0510**
loans

**S.26.02.04**

**Solvency Capital Requirement — Counterparty default risk**

Article 112 **Z0010**

**Simplifications used** **C0010**

Simplifications **R0010**

**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**

|Name of<br>single<br>name<br>exposure|Code of<br>single name<br>exposure|Type of<br>code of the<br>single name<br>exposure|Loss Given Default|Probability of Default|Net solvency<br>capital<br>requirement|Gross<br>solvency<br>capital<br>requirement|
|---|---|---|---|---|---|---|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080 **|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||

**Type 2 exposures** **R0300**

Receivables from Intermediaries due for more than 3 **R0310**
months

All type 2 exposures other than receivables from Inter­ **R0320**
mediaries due for more than 3 months

Diversification within counterparty default risk module **R0330**

**Total counterparty default risk** **R0400**

|Name of<br>single<br>name<br>exposure|Code of<br>single name<br>exposure|Type of<br>code of the<br>single name<br>exposure|Loss Given Default|Probability of Default|Net solvency<br>capital<br>requirement|Gross<br>solvency<br>capital<br>requirement|
|---|---|---|---|---|---|---|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080 **|
||||||||
||||||||
||||||||
||||||||
||||||||

**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 **Z0020**
part

Fund/Portfolio number **Z0030**

**Simplifications used** **C0010**

Simplifications **R0010**

**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**

|Name of<br>single name<br>exposure|Code of single<br>name<br>exposure|Type of code of<br>the single name<br>exposure|Loss Given Default|Probability of Default|Net solvency<br>capital<br>requirement|Gross solvency<br>capital<br>requirement|
|---|---|---|---|---|---|---|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080 **|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||

Single name exposure 9 **R0190**

Single name exposure 10 **R0200**

**Type 2 exposures** **R0300**

Receivables from Intermediaries due for **R0310**
more than 3 months

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

**R0320**

Diversification within counterparty default **R0330**
risk module

**Total counterparty default risk** **R0400**

|Name of<br>single name<br>exposure|Code of single<br>name<br>exposure|Type of code of<br>the single name<br>exposure|Loss Given Default|Probability of Default|Net solvency<br>capital<br>requirement|Gross solvency<br>capital<br>requirement|
|---|---|---|---|---|---|---|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||

**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**

Mortality risk **R0100**

Longevity risk **R0200**

Disability-morbidity risk **R0300**

Lapse risk **R0400**

|Initial absolute values before<br>shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss-absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||
||||||||
||||||||
||||||||

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 **R0800**
module

**Total life underwriting risk** **R0900**

|Initial absolute values before<br>shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss-absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||

**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**

Mortality risk **R0100**

Longevity risk **R0200**

Disability-morbidity risk **R0300**

Lapse risk **R0400**

|Initial absolute values before<br>shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss-absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||
||||||||
||||||||
||||||||

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 **R0800**
module

**Total life underwriting risk** **R0900**

|Initial absolute values before<br>shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss-absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||

**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 **Z0020**
part

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**

Mortality risk **R0100**

Longevity risk **R0200**

|Initial absolute values<br>before shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss-absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||
||||||||

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**

**Further details on revision risk** **C0090**

Factor applied for the revision shock **R1000**

|Initial absolute values<br>before shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss-absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||

**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 **R0030**

expenses

Simplifications — health disability-morbidity risk-income **R0040**
protection

Simplifications — SLT lapse risk **R0050**

Simplifications — NSLT lapse risk **R0051**

Simplifications — health expense risk **R0060**

Health mortality risk **R0100**

Health longevity risk **R0200**

|Initial absolute values<br>before shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||
||||||||

Health disability-morbidity risk **R0300**

Medical expencses **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**

|Initial absolute values<br>before shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross**<br>**solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||

**Further details on revision risk** **C0090**

Factor applied for the revision shock **R0900**

Medical expenses insurance and propor­ **R1000**
tional reinsurance

Income protection insurance and **R1010**
proportional reinsurance

Worker's compensation insurance and **R1020**
proportional reinsurance

Non-proportional health reinsurance **R1030**

Total Volume measure **R1040**

Combined standard deviation **R1050**

|Standard deviation for premium risk|Col2|Col3|Standard<br>deviation for<br>reserve risk|Volume measure for premium and reserve risk|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**USP**<br>**Standard**<br>**Deviation**|**USP**<br>**Standard**<br>**Deviation**<br>**gross/net**|**USP**<br>**Adjustment**<br>**factor for**<br>**non-propor­**<br>**tional**<br>**reinsurance**|**USP**|**V prem **|**V res **|**Geographical**<br>**Diversification**|**V **|
|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||

NSLT health premium and reserve risk **R1100**

NSLT health lapse risk **R1200**

Diversification within NSLT health underwriting **R1300**
risk

**Total NSLT health underwriting risk** **R1400**

|Initial absolute values before<br>shock|Col2|Absolute values after shock|Col4|Col5|
|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities**|**Solvency capital**<br>**requirement **|
|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|
||||||

**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<br>capital<br>requirement|Gross solvency<br>capital<br>requirement|
|---|---|
|**C0250**|**C0260**|
|||
|||
|||
|||
|||

**Total health underwriting risk** **C0270** **C0280**

Diversification within health underwriting risk **R1600**
module

**Total health underwriting risk** **R1700**

|Net solvency<br>capital<br>requirement|Gross solvency<br>capital<br>requirement|
|---|---|
|**C0270**|**C0280**|
|||
|||

**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 **R0030**
risk-medical expenses

Simplifications — health disability-morbidity **R0040**
risk-income protection

Simplifications — SLT lapse risk **R0050**

Simplifications — NSLT lapse risk **R0051**

Simplifications — health expense risk **R0060**

Health mortality risk **R0100**

|Initial absolute values before<br>shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss-absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||

Health longevity risk **R0200**

Health disability-morbidity risk **R0300**

Medical expencses **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 under­ **R0700**
writing risk

|Initial absolute values before<br>shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss-absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||

**Total SLT health underwriting risk** **R0800**

|Initial absolute values before<br>shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss-absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080 **|
||||||||

**Further details on revision risk** **C0090**

Factor applied for the revision shock **R0900**

**NSLT Health premium and reserve**
**risk**

Medical expenses insurance and propor­ **R1000**
tional reinsurance

Income protection insurance and **R1010**
proportional reinsurance

|Standard deviation for premium risk|Col2|Col3|Standard<br>deviation for<br>reserve risk|Volume measure for premium and reserve risk|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**USP**<br>**Standard**<br>**Deviation**|**USP**<br>**Standard**<br>**Deviation**<br>**gross/net**|**USP**<br>**Adjustment**<br>**factor for**<br>**non-propor­**<br>**tional**<br>**reinsurance**|**USP**|**V prem **|**V res **|**Geographical**<br>**Diversification**|**V **|
|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|
|||||||||
|||||||||

Worker's compensation insurance and **R1020**
proportional reinsurance

Non-proportional health reinsurance **R1030**

Total Volume measure **R1040**

Combined standard deviation **R1050**

|Standard deviation for premium risk|Col2|Col3|Standard<br>deviation for<br>reserve risk|Volume measure for premium and reserve risk|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**USP**<br>**Standard**<br>**Deviation**|**USP**<br>**Standard**<br>**Deviation**<br>**gross/net**|**USP**<br>**Adjustment**<br>**factor for**<br>**non-propor­**<br>**tional**<br>**reinsurance**|**USP**|**V prem **|**V res **|**Geographical**<br>**Diversification**|**V**|
|||||||||
|||||||||
|||||||||
|||||||||

NSLT health premium and reserve risk **R1100**

NSLT health lapse risk **R1200**

|Initial absolute values before<br>shock|Col2|Absolute values after shock|Col4|Col5|
|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities**|**Solvency capital**<br>**requirement**|
|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|
||||||

Diversification within NSLT health under­ **R1300**
writing risk

**Total NSLT health underwriting risk** **R1400**

Health catastrophe risk **C0250** **C0260**

Mass accident risk **R1500**

Accident concentration risk **R1510**

Pandemic risk **R1520**

Diversification within health catastrophe **R1530**
risk

**Total health catastrophe risk** **R1540**

|Net solvency capital<br>requirement|Gross solvency<br>capital requirement|
|---|---|
|**C0250**|**C0260**|
|||
|||
|||
|||
|||

**Total health underwriting risk** **C0270** **C0280**

Diversification within health underwriting **R1600**
risk module

**Total health underwriting risk** **R1700**

|Net solvency capital<br>requirement|Gross solvency<br>capital requirement|
|---|---|
|**C0270**|**C0280**|
|||
|||

**SR.26.04.01**

**Solvency Capital Requirement — Health underwriting risk**

Article 112 **Z0010**

Ring Fenced Fund/Matching adjustment portfolio or remaining **Z0020**
part

Fund/Portfolio number **Z0030**

**Simplifications used** **C0010**

Simplifications — health mortality risk **R0010**

Simplifications — health longevity risk **R0020**

Simplifications — health disability-morbidity risk-medical **R0030**

expenses

Simplifications — health disability-morbidity risk-income **R0040**
protection

Simplifications — SLT lapse risk **R0050**

Simplifications — NSLT lapse risk **R0051**

Simplifications — health expense risk **R0060**

Health mortality risk **R0100**

|Initial absolute values before<br>shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss-absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||

Health longevity risk **R0200**

Health disability-morbidity risk **R0300**

Medical expencses **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 under­ **R0700**
writing risk

|Initial absolute values before<br>shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss-absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||

**Total SLT health underwriting risk** **R0800**

|Initial absolute values before<br>shock|Col2|Absolute values after shock|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities (after the**<br>**loss absorbing**<br>**capacity of technical**<br>**provisions)**|**Net solvency capital**<br>**requirement**|**Liabilities**<br>**(before the**<br>**loss-absorbing**<br>**capacity of**<br>**technical**<br>**provisions)**|**Gross solvency**<br>**capital**<br>**requirement**|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080 **|
||||||||

**Further details on revision risk** **C0090**

Factor applied for the revision shock **R0900**

Medical expenses insurance and propor­ **R1000**
tional reinsurance

Income protection insurance and propor­ **R1010**
tional reinsurance

|Standard deviation for premium risk|Col2|Col3|Standard<br>deviation for<br>reserve risk|Volume measure for premium and reserve risk|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**USP**<br>**Standard**<br>**Deviation**|**USP**<br>**Standard**<br>**Deviation**<br>**gross/net**|**USP**<br>**Adjustment**<br>**factor for**<br>**non-propor­**<br>**tional**<br>**reinsurance**|**USP**|**V prem **|**V res **|**Geographical**<br>**Diversification**|**V **|
|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|
|||||||||
|||||||||

Worker's compensation insurance and **R1020**
proportional reinsurance

Non-proportional health reinsurance **R1030**

Total Volume measure **R1040**

Combined standard deviation **R1050**

NSLT health premium and reserve risk **R1100**

**NSLT Health lapse risk**

NSLT health lapse risk **R1200**

|Standard deviation for premium risk|Col2|Col3|Standard<br>deviation for<br>reserve risk|Volume measure for premium and reserve risk|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**USP**<br>**Standard**<br>**Deviation**|**USP**<br>**Standard**<br>**Deviation**<br>**gross/net**|**USP**<br>**Adjustment**<br>**factor for**<br>**non-propor­**<br>**tional**<br>**reinsurance**|**USP**|**V prem **|**V res **|**Geographical**<br>**Diversification**|**V **|
|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|
|||||||||
|||||||||
|||||||||
|||||||||

|Initial absolute values before<br>shock|Col2|Absolute values after shock|Col4|Col5|
|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities**|**Solvency capital**<br>**requirement **|
|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|
||||||

Diversification within NSLT health under­ **R1300**
writing risk

**Total NSLT health underwriting risk** **R1400**

**Health catastrophe risk** **C0250** **C0260**

Mass accident risk **R1500**

Accident concentration risk **R1510**

Pandemic risk **R1520**

Diversification within health catastrophe **R1530**
risk

**Total health catastrophe risk** **R1540**

|Net solvency capital<br>requirement|Gross solvency<br>capital requirement|
|---|---|
|**C0250**|**C0260**|
|||
|||
|||
|||
|||

**Total health underwriting risk** **C0270** **C0280**

Diversification within health underwriting **R1600**
risk module

**Total health underwriting risk** **R1700**

|Net solvency capital<br>requirement|Gross solvency<br>capital requirement|
|---|---|
|**C0270**|**C0280**|
|||
|||

**S.26.05.01**

**Solvency Capital Requirement — Non-life underwriting risk**

Article 112 **Z0010**

**Simplifications used** **C0010**

Captives simplifications — premium and reserve risk **R0010**

Simplifications used — non-life lapse risk **R0011**

**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**

|Standard deviation for premium risk|Col2|Col3|Standard<br>deviation for<br>reserve risk|Volume measure for premium and reserve risk|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**USP**<br>**Standard**<br>**Deviation**|**USP**<br>**Standard**<br>**Deviation**<br>**gross/net**|**USP**<br>**Adjustment**<br>**factor for**<br>**non-propor­**<br>**tional**<br>**reinsurance**|**USP**|**V prem **|**V res **|**Geographical**<br>**Diversification**|**V **|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090 **|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||

Assistance **R0170**

Miscellaneous **R0180**

Non-proportional reinsurance — **R0190**
property

Non-proportional reinsurance — **R0200**
casualty

Non-proportional reinsurance — MAT **R0210**

Total Volume measure **R0220**

Combined standard deviation **R0230**

|Standard deviation for premium risk|Col2|Col3|Standard<br>deviation for<br>reserve risk|Volume measure for premium and reserve risk|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**USP**<br>**Standard**<br>**Deviation**|**USP**<br>**Standard**<br>**Deviation**<br>**gross/net**|**USP**<br>**Adjustment**<br>**factor for**<br>**non-propor­**<br>**tional**<br>**reinsurance**|**USP**|**V prem **|**V res **|**Geographical**<br>**Diversification**|**V **|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||

**Non-life premium and reserve risk** **R0300**

**Non-life lapse risk** **R0400**

|Initial absolute values before shock|Col2|Absolute values after shock|Col4|Col5|
|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities**|**Solvency capital**<br>**requirement**|
|**C0110**|**C0120**|**C0130**|**C0140**|**C0150 **|
||||||

**Non-life catastrophe risk** **C0160**

**Non-life catastrophe risk** **R0500**

**Total non-life underwriting risk**

Diversification within non — life underwriting **R0600**
risk module

**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**

Simplifications used — non-life lapse risk **R0011**

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**

|Standard deviation for premium risk|Col2|Col3|Standard<br>deviation for<br>reserve risk|Volume measure for premium and reserve risk|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**USP**<br>**Standard**<br>**Deviation**|**USP**<br>**Standard**<br>**Deviation**<br>**gross/net**|**USP**<br>**Adjustment**<br>**factor for**<br>**non-propor­**<br>**tional**<br>**reinsurance**|**USP**|**V prem **|**V res **|**Geographical**<br>**Diversification**|**V **|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||

Assistance **R0170**

Miscellaneous **R0180**

Non-proportional reinsurance — **R0190**
property

Non-proportional reinsurance — **R0200**
casualty

Non-proportional reinsurance — MAT **R0210**

Total Volume measure **R0220**

Combined standard deviation **R0230**

|Standard deviation for premium risk|Col2|Col3|Standard<br>deviation for<br>reserve risk|Volume measure for premium and reserve risk|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**USP**<br>**Standard**<br>**Deviation**|**USP**<br>**Standard**<br>**Deviation**<br>**gross/net**|**USP**<br>**Adjustment**<br>**factor for**<br>**non-propor­**<br>**tional**<br>**reinsurance**|**USP**|**V prem **|**V res **|**Geographical**<br>**Diversification**|**V **|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||

**Solvency capital**
**requirement**

**C0100**

**Non-life premium and reserve risk** **R0300**

**Non-life lapse risk** **R0400**

|Initial absolute values before shock|Col2|Absolute values after shock|Col4|Col5|
|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities**|**Solvency capital**<br>**requirement**|
|**C0110**|**C0120**|**C0130**|**C0140**|**C0150 **|
||||||

**Non-life catastrophe risk** **C0160**

**Non-life catastrophe risk** **R0500**

**Total non-life underwriting risk**

Diversification within non — life underwriting **R0600**
risk module

**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 **Z0020**
portfolio or remaining part

Fund/Portfolio number **Z0030**

**Simplifications used** **C0010**

Captives simplifications — premium and reserve **R0010**
risk

Simplifications used — non-life lapse risk **R0011**

Motor vehicle liability **R0100**

Motor, other classes **R0110**

Marine, aviation, transport (MAT) **R0120**

Fire and other property damage **R0130**

Third-party liability **R0140**

|Standard deviation for premium risk|Col2|Col3|Standard<br>deviation for<br>reserve risk|Volume measure for premium and reserve risk|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**USP**<br>**Standard**<br>**Deviation**|**USP**<br>**Standard**<br>**Deviation**<br>**gross/net**|**USP**<br>**Adjustment**<br>**factor for**<br>**non-propor­**<br>**tional**<br>**reinsurance**|**USP**|**V prem **|**V res **|**Geographical**<br>**Diversification**|**V **|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||

Credit and suretyship **R0150**

Legal expenses **R0160**

Assistance **R0170**

Miscellaneous **R0180**

Non-proportional reinsurance — **R0190**
property

Non-proportional reinsurance — **R0200**
casualty

Non-proportional reinsurance — MAT **R0210**

Total Volume measure **R0220**

Combined standard deviation **R0230**

|Standard deviation for premium risk|Col2|Col3|Standard<br>deviation for<br>reserve risk|Volume measure for premium and reserve risk|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**USP**<br>**Standard**<br>**Deviation**|**USP**<br>**Standard**<br>**Deviation**<br>**gross/net**|**USP**<br>**Adjustment**<br>**factor for**<br>**non-propor­**<br>**tional**<br>**reinsurance**|**USP**|**V prem **|**V res **|**Geographical**<br>**Diversification**|**V **|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||

**Non-life premium and reserve risk** **R0300**

**Non-life lapse risk** **R0400**

|Initial absolute values before shock|Col2|Absolute values after shock|Col4|Col5|
|---|---|---|---|---|
|**Assets**|**Liabilities**|**Assets**|**Liabilities**|**Solvency capital**<br>**requirement**|
|**C0110**|**C0120**|**C0130**|**C0140**|**C0150 **|
||||||

**Non-life catastrophe risk** **C0160**

**Non-life catastrophe risk** **R0500**

**Total non-life underwriting risk**

Diversification within non — life underwriting **R0600**
risk module

**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 value **R0010**

Modified duration **R0020**

|Credit quality step|Col2|Col3|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|_0 _|_1 _|_2 _|_3 _|_4 _|_5 _|_6 _|_No rating available_|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
|||||||||
|||||||||

**C0090**

Increase in unit-linked and index-linked **R0030**
technical provisions

**Interest rate risk (captives)** **rate up** **down**

Currency **R0040**

|Capital requirment|Col2|
|---|---|
|**Interest**<br>**rate up**|**Interest rate**<br>**down**|
|**C0100**|**C0110**|
|||

**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**

|Capital at risk|Capital at risk<br>t+1|Surrender<br>strain|Best Estimate|Average rate t+1|Average<br>rate t+2|Modified<br>duration|Average<br>run off<br>period|Termi­<br>nation<br>rate|Paymen­<br>ts|Average<br>inflation<br>rate|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220 **|
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||

**Health underwriting risk**

Health mortality risk **R0200**

Health longevity risk **R0210**

Health disability-morbidity **R0220**
risk (medical expenses)

|Capital at risk|Capital at risk<br>t+1|Surrender<br>strain|Best Estimate|Average rate t+1|Average<br>rate t+2|Modified<br>duration|Average<br>run off<br>period|Termi­<br>nation<br>rate|Paymen­<br>ts|Average<br>inflation<br>rate|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220 **|
||||||||||||
||||||||||||
||||||||||||
||||||||||||

Health disability-morbidity **R0230**
risk (income protection)

Health SLT lapse risk

Lapse risk (up) **R0240**

Lapse risk (down) **R0250**

Health expense risk **R0260**

|Capital at risk|Capital at risk<br>t+1|Surrender<br>strain|Best Estimate|Average rate t+1|Average<br>rate t+2|Modified<br>duration|Average<br>run off<br>period|Termi­<br>nation<br>rate|Paymen­<br>ts|Average<br>inflation<br>rate|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||

**Market risk — Market risk concentrations** **C0300**

Debt portfolio share **R0300**

**NAT CAT simplifications** **C0330**

Windstorm **R0400**

Hail **R0410**

Earthquake **R0420**

Flood **R0430**

Subsidence **R0060**

**S.26.07.04**

**Solvency Capital Requirement — Simplifications**

Article 112 **Z0010**

Currency for interest rate risk (captives) **Z0040**

**captives)**

Market value **R0010**

Modified duration **R0020**

|Credit quality step|Col2|Col3|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|_0 _|_1 _|_2 _|_3 _|_4 _|_5 _|_6 _|_No rating available_|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
|||||||||
|||||||||

**C0090**

Increase in unit-linked and index-linked **R0030**
technical provisions

**Interest rate risk (captives)** **down**

Currency 1 **R0040**

|Capital requirment|Col2|
|---|---|
|**Interest rate up**|**Interest rate**<br>**down**|
|**C0100**|**C0110**|
|||

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**

|Capital at risk|Capital at risk<br>t+1|Surrender<br>strain|Best Estimate|Average rate t+1|Average<br>rate t+2|Modified<br>duration|Average<br>run off<br>period|Termi­<br>nation<br>rate|Paymen­<br>ts|Average<br>inflation<br>rate|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||

**Health underwriting risk**

Health mortality risk **R0200**

Health longevity risk **R0210**

Health disability-morbidity **R0220**
risk (medical expenses)

|Capital at risk|Capital at risk<br>t+1|Surrender<br>strain|Best Estimate|Average rate t+1|Average<br>rate t+2|Modified<br>duration|Average<br>run off<br>period|Termi­<br>nation<br>rate|Paymen­<br>ts|Average<br>inflation<br>rate|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220 **|
||||||||||||
||||||||||||
||||||||||||
||||||||||||

Health disability-morbidity **R0230**
risk (income protection)

Health SLT lapse risk

Lapse risk (up) **R0240**

Lapse risk (down) **R0250**

Health expense risk **R0260**

|Capital at risk|Capital at risk<br>t+1|Surrender<br>strain|Best Estimate|Average rate t+1|Average<br>rate t+2|Modified<br>duration|Average<br>run off<br>period|Termi­<br>nation<br>rate|Paymen­<br>ts|Average<br>inflation<br>rate|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||

**Market risk — Market risk concentrations** **C0300**

Debt portfolio share **R0300**

**NAT CAT simplifications** **C0330**

Windstorm **R0400**

Hail **R0410**

Earthquake **R0420**

Flood **R0430**

Subsidence **R0060**

**SR.26.07.01**

**Solvency Capital Requirement — Simplifications**

Article 112 **Z0010**

Ring Fenced Fund/Matching adjustment **Z0020**
portfolio or remaining part

Fund/Portfolio number **Z0030**

Currency for interest rate risk (captives) **Z0040**

**captives)**

Market value **R0010**

Modified duration **R0020**

|Credit quality step|Col2|Col3|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|_0 _|_1 _|_2 _|_3 _|_4 _|_5 _|_6 _|_No rating available_|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
|||||||||
|||||||||

**C0090**

Increase in unit-linked and index-linked **R0030**
technical provisions

**Interest rate risk (captives)** **up** **down**

Currency **R0040**

|Capital requirment|Col2|
|---|---|
|**Interest rate**<br>**up**|**Interest rate**<br>**down**|
|**C0100**|**C0110**|
|||

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**

|Capital at risk|Capital at risk<br>t+1|Surrender<br>strain|Best Estimate|Average rate t+1|Average<br>rate t+2|Modified<br>duration|Average<br>run off<br>period|Termi­<br>nation<br>rate|Payments|Average<br>inflation<br>rate|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||

**Health underwriting risk**

Health mortality risk **R0200**

Health longevity risk **R0210**

Health disability-morbidity **R0220**
risk (medical expenses)

|Capital at risk|Capital at risk<br>t+1|Surrender<br>strain|Best Estimate|Average rate t+1|Average<br>rate t+2|Modified<br>duration|Average<br>run off<br>period|Termi­<br>nation<br>rate|Payments|Average<br>inflation<br>rate|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220 **|
||||||||||||
||||||||||||
||||||||||||
||||||||||||

Health disability-morbidity **R0230**
risk (income protection)

Health SLT lapse risk

Lapse risk (up) **R0240**

Lapse risk (down) **R0250**

Health expense risk **R0260**

|Capital at risk|Capital at risk<br>t+1|Surrender<br>strain|Best Estimate|Average rate t+1|Average<br>rate t+2|Modified<br>duration|Average<br>run off<br>period|Termi­<br>nation<br>rate|Payments|Average<br>inflation<br>rate|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|
||||||||||||
||||||||||||
||||||||||||
||||||||||||
||||||||||||

**Market risk — Market risk concentrations** **C0300**

Debt portfolio share **R0300**

**NAT CAT simplifications** C0330

Windstorm **R0400**

Hail **R0410**

Earthquake **R0420**

Flood **R0430**

Subsidence **R0060**

**S.26.08.01**

**Solvency Capital Requirement — for undertakings using an internal model (partial or full)**

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Risk type|||||||
|Total stand-alone risk|**R0010**||||||
|Total diversification|**R0020**||||||
|Total diversified risk before tax|**R0030**||||||
|Total diversified risk after tax|**R0040**||||||
|Loss absorbing capacity of deferred taxes|**R0050**||||||
|Loss absorbing capacity of technical provisions|**R0060**||||||
|Total market & credit risk|**R0070**||||||
|Market & Credit risk — diversified|**R0080**||||||
|Interest rate risk|**R0090**||||||
|Interest rate volatility risk|**R0100**||||||
|Inflation risk|**R0110**||||||
|Equity risk|**R0120**||||||
|Equity volatility risk|**R0130**||||||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Property risk|**R0140**||||||
|Currency risk|**R0150**||||||
|Credit spread risk|**R0160**||||||
|Credit event risk (migration & default)|**R0170**||||||
|Credit risk sum (spread, migration & default)|**R0180**||||||
|Credit event risk not covered in market & credit risk|**R0190**||||||
|Credit event risk not covered in market & credit risk —<br>diversified|**R0200**||||||
|Basis risk financial instruments|**R0210**||||||
|Derivatives risk|**R0220**||||||
|Participations|**R0230**||||||
|Liquidity risk|**R0240**||||||
|Pension risk|**R0250**||||||
|Concentration risk|**R0260**||||||
|Total Business risk|**R0270**||||||
|Total Business risk — diversified|**R0280**||||||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Total underwriting risk|**R0290**||||||
|Total underwriting risk — diversified|**R0300**||||||
|Total Net Non-life underwriting risk|**R0310**||||||
|Total Net Non-life underwriting risk — diversified|**R0320**||||||
|Net Nat-cat risk|**R0330**||||||
|Net Man-made risk|**R0340**||||||
|Gross reserve risk|**R0350**||||||
|Gross premium risk|**R0360**||||||
|Total Life & Health underwriting risk|**R0370**||||||
|Total Life & Health underwriting risk — diversified|**R0380**||||||
|Mortality risk|**R0390**||||||
|Longevity risk|**R0400**||||||
|Disability-Morbidity risk|**R0410**||||||
|Lapse|**R0420**||||||
|Expense risk|**R0430**||||||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Revision risk|**R0440**||||||
|Catastrophe risk|**R0450**||||||
|Trend risk|**R0460**||||||
|Level risk|**R0470**||||||
|Total Operational risk|**R0480**||||||
|Total Operational risk — diversified|**R0490**||||||
|Other risk|**R0500**||||||
|Memorandum item: Other risk description|**R0510 **||||||

|Modelled specific risks|Col2|Modelled<br>explicitly in its<br>own module|Market and<br>Credit|Non-life|Life & Health|Operational|Other|
|---|---|---|---|---|---|---|---|
|**Modelled specific risks**|**Modelled specific risks**|C0140|C0150|C0160|C0170|C0180|C0190|
|Inflation risk|**R0700**|||||||
|Sovereign spread risk|**R0710**|||||||
|Participations|**R0720**|||||||

|Modelled specific risks|Col2|Modelled<br>explicitly in its<br>own module|Market and<br>Credit|Non-life|Life & Health|Operational|Other|
|---|---|---|---|---|---|---|---|
|**Modelled specific risks**|**Modelled specific risks**|C0140|C0150|C0160|C0170|C0180|C0190|
|Liquidity risk|**R0730**|||||||
|Pension risk|**R0740**|||||||
|Concentration risk|**R0750**|||||||
|Basis risk financial instruments|**R0760**|||||||
|Derivatives risk|**R0770**|||||||
|Life catastrophe + disability-morbidity|**R0780**|||||||
|Life + Health SLT|**R0790**|||||||
|NatCat + Man-made Cat risk|**R0800**|||||||
|Premium + Reserve + NatCat risk|**R0810**|||||||
|Non-Life + Health NSLT|**R0820**|||||||

**S.26.08.04**

**Solvency Capital Requirement — for undertakings using an internal model (partial or full)**

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Risk type|||||||
|Total stand-alone risk|**R0010**||||||
|Total diversification|**R0020**||||||
|Total diversified risk before tax|**R0030**||||||
|Total diversified risk after tax|**R0040**||||||
|Loss absorbing capacity of deferred taxes|**R0050**||||||
|Loss absorbing capacity of technical provisions|**R0060**||||||
|Total market & credit risk|**R0070**||||||
|Market & Credit risk — diversified|**R0080**||||||
|Interest rate risk|**R0090**||||||
|Interest rate volatility risk|**R0100**||||||
|Inflation risk|**R0110**||||||
|Equity risk|**R0120**||||||
|Equity volatility risk|**R0130**||||||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Property risk|**R0140**||||||
|Currency risk|**R0150**||||||
|Credit spread risk|**R0160**||||||
|Credit event risk (migration & default)|**R0170**||||||
|Credit risk sum (spread, migration & default)|**R0180**||||||
|Credit event risk not covered in market & credit risk|**R0190**||||||
|Credit event risk not covered in market & credit risk —<br>diversified|**R0200**||||||
|Basis risk financial instruments|**R0210**||||||
|Derivatives risk|**R0220**||||||
|Participations|**R0230**||||||
|Liquidity risk|**R0240**||||||
|Pension risk|**R0250**||||||
|Concentration risk|**R0260**||||||
|Total Business risk|**R0270**||||||
|Total Business risk — diversified|**R0280**||||||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Total underwriting risk|**R0290**||||||
|Total underwriting risk — diversified|**R0300**||||||
|Total Net Non-life underwriting risk|**R0310**||||||
|Total Net Non-life underwriting risk — diversified|**R0320**||||||
|Net Nat-cat risk|**R0330**||||||
|Net Man-made risk|**R0340**||||||
|Gross reserve risk|**R0350**||||||
|Gross premium risk|**R0360**||||||
|Total Life & Health underwriting risk|**R0370**||||||
|Total Life & Health underwriting risk — diversified|**R0380**||||||
|Mortality risk|**R0390**||||||
|Longevity risk|**R0400**||||||
|Disability-Morbidity risk|**R0410**||||||
|Lapse|**R0420**||||||
|Expense risk|**R0430**||||||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Revision risk|**R0440**||||||
|Catastrophe risk|**R0450**||||||
|Trend risk|**R0460**||||||
|Level risk|**R0470**||||||
|Total Operational risk|**R0480**||||||
|Total Operational risk — diversified|**R0490**||||||
|Other risk|**R0500**||||||
|Memorandum item: Other risk description|**R0510 **||||||

|Modelled specific risks|Col2|Modelled<br>explicitly in its<br>own module|Market and<br>Credit|Non-life|Life & Health|Operational|Other|
|---|---|---|---|---|---|---|---|
|**Modelled specific risks**|**Modelled specific risks**|C0140|C0150|C0160|C0170|C0180|C0190|
|Inflation risk|**R0700**|||||||
|Sovereign spread risk|**R0710**|||||||
|Participations|**R0720**|||||||

|Modelled specific risks|Col2|Modelled<br>explicitly in its<br>own module|Market and<br>Credit|Non-life|Life & Health|Operational|Other|
|---|---|---|---|---|---|---|---|
|**Modelled specific risks**|**Modelled specific risks**|C0140|C0150|C0160|C0170|C0180|C0190|
|Liquidity risk|**R0730**|||||||
|Pension risk|**R0740**|||||||
|Concentration risk|**R0750**|||||||
|Basis risk financial instruments|**R0760**|||||||
|Derivatives risk|**R0770**|||||||
|Life catastrophe + disability-morbidity|**R0780**|||||||
|Life + Health SLT|**R0790**|||||||
|NatCat + Man-made Cat risk|**R0800**|||||||
|Premium + Reserve + NatCat risk|**R0810**|||||||
|Non-Life + Health NSLT|**R0820**|||||||

**SR.26.08.01**

**Solvency Capital Requirement — for undertakings using an internal model (partial or full)**

Ring-fenced fund, matching adjustment portfolio or **Z0020**
Remaining Part

Fund/Portfolio number **Z0030**

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Risk type|||||||
|Total stand-alone risk|**R0010**||||||
|Total diversification|**R0020**||||||
|Total diversified risk before tax|**R0030**||||||
|Total diversified risk after tax|**R0040**||||||
|Loss absorbing capacity of deferred taxes|**R0050**||||||
|Loss absorbing capacity of technical provisions|**R0060**||||||
|Total market & credit risk|**R0070**||||||
|Market & Credit risk — diversified|**R0080**||||||
|Interest rate risk|**R0090**||||||
|Interest rate volatility risk|**R0100**||||||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Inflation risk|**R0110**||||||
|Equity risk|**R0120**||||||
|Equity volatility risk|**R0130**||||||
|Property risk|**R0140**||||||
|Currency risk|**R0150**||||||
|Credit spread risk|**R0160**||||||
|Credit event risk (migration & default)|**R0170**||||||
|Credit risk sum (spread, migration & default)|**R0180**||||||
|Credit event risk not covered in market & credit risk|**R0190**||||||
|Credit event risk not covered in market & credit risk —<br>diversified|**R0200**||||||
|Basis risk financial instruments|**R0210**||||||
|Derivatives risk|**R0220**||||||
|Participations|**R0230**||||||
|Liquidity risk|**R0240**||||||
|Pension risk|**R0250**||||||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Concentration risk|**R0260**||||||
|Total Business risk|**R0270**||||||
|Total Business risk — diversified|**R0280**||||||
|Total underwriting risk|**R0290**||||||
|Total underwriting risk — diversified|**R0300**||||||
|Total Net Non-life underwriting risk|**R0310**||||||
|Total Net Non-life underwriting risk — diversified|**R0320**||||||
|Net Nat-cat risk|**R0330**||||||
|Net Man-made risk|**R0340**||||||
|Gross reserve risk|**R0350**||||||
|Gross premium risk|**R0360**||||||
|Total Life & Health underwriting risk|**R0370**||||||
|Total Life & Health underwriting risk — diversified|**R0380**||||||
|Mortality risk|**R0390**||||||
|Longevity risk|**R0400**||||||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Disability-Morbidity risk|**R0410**||||||
|Lapse|**R0420**||||||
|Expense risk|**R0430**||||||
|Revision risk|**R0440**||||||
|Catastrophe risk|**R0450**||||||
|Trend risk|**R0460**||||||
|Level risk|**R0470**||||||
|Total Operational risk|**R0480**||||||
|Total Operational risk — diversified|**R0490**||||||
|Other risk|**R0500**||||||
|Memorandum item: Other risk description|**R0510**||||||

**SR.26.08.04**

**Solvency Capital Requirement — for undertakings using an internal model (partial or full)**

Ring-fenced fund, matching adjustment portfolio or **Z0020**
Remaining Part

Fund/Portfolio number **Z0030**

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Risk type|||||||
|Total stand-alone risk|**R0010**||||||
|Total diversification|**R0020**||||||
|Total diversified risk before tax|**R0030**||||||
|Total diversified risk after tax|**R0040**||||||
|Loss absorbing capacity of deferred taxes|**R0050**||||||
|Loss absorbing capacity of technical provisions|**R0060**||||||
|Total market & credit risk|**R0070**||||||
|Market & Credit risk — diversified|**R0080**||||||
|Interest rate risk|**R0090**||||||
|Interest rate volatility risk|**R0100**||||||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Inflation risk|**R0110**||||||
|Equity risk|**R0120**||||||
|Equity volatility risk|**R0130**||||||
|Property risk|**R0140**||||||
|Currency risk|**R0150**||||||
|Credit spread risk|**R0160**||||||
|Credit event risk (migration & default)|**R0170**||||||
|Credit risk sum (spread, migration & default)|**R0180**||||||
|Credit event risk not covered in market & credit risk|**R0190**||||||
|Credit event risk not covered in market & credit risk —<br>diversified|**R0200**||||||
|B asis risk financial instruments|**R0210**||||||
|Derivatives risk|**R0220**||||||
|Participations|**R0230**||||||
|Liquidity risk|**R0240**||||||
|Pension risk|**R0250**||||||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Concentration risk|**R0260**||||||
|Total Business risk|**R0270**||||||
|Total Business risk — diversified|**R0280**||||||
|Total underwriting risk|**R0290**||||||
|Total underwriting risk — diversified|**R0300**||||||
|Total Net Non-life underwriting risk|**R0310**||||||
|Total Net Non-life underwriting risk — diversified|**R0320**||||||
|Net Nat-cat risk|**R0330**||||||
|Net Man-made risk|**R0340**||||||
|Gross reserve risk|**R0350**||||||
|Gross premium risk|**R0360**||||||
|Total Life & Health underwriting risk|**R0370**||||||
|Total Life & Health underwriting risk — diversified|**R0380**||||||
|Mortality risk|**R0390**||||||
|Longevity risk|**R0400**||||||

|Col1|Col2|Solvency Capital<br>Requirement|Allocation from<br>adjustments due to<br>RFF and Matching<br>adjustments portfolios|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|Amount modelled|Risk description|
|---|---|---|---|---|---|---|
|||C0010|C0050|C0060|C0070|C0080|
|Disability-Morbidity risk|**R0410**||||||
|Lapse|**R0420**||||||
|Expense risk|**R0430**||||||
|Revision risk|**R0440**||||||
|Catastrophe risk|**R0450**||||||
|Trend risk|**R0460**||||||
|Level risk|**R0470**||||||
|Total Operational risk|**R0480**||||||
|Total Operational risk — diversified|**R0490**||||||
|Other risk|**R0500**||||||
|Memorandum item: Other risk description|**R0510**||||||

**S.26.09.01**

**Internal model — Market & credit risk and sensitivities**

|Col1|Col2|C0010|
|---|---|---|
|Type of VA used|**R0010**||
|Type of shock model for market risk|**R0020**||
|Type of shock model for credit risk|**R0030**||
|Coverage of non-financial instruments|**R0040 **||

|Col1|Col2|mVaR 99,50 %|mVaR 99,50 %<br>w/o<br>transitional on<br>TP|mVaR 99,50 %<br>w/o<br>transitional on<br>IR|mVaR 99,50 %<br>w/o VA and w/o<br>other<br>transitionals|mVaR 99,50 %<br>w/o MA and w/o<br>all the others|Marginal distribution|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 99,50 %**|**mVaR 99,50 %**<br>**w/o**<br>**transitional on**<br>**TP**|**mVaR 99,50 %**<br>**w/o**<br>**transitional on**<br>**IR**|**mVaR 99,50 %**<br>**w/o VA and w/o**<br>**other**<br>**transitionals**|**mVaR 99,50 %**<br>**w/o MA and w/o**<br>**all the others**|**Mean**|**Standard**<br>**deviation**|**mVaR**<br>**0,001**|**mVaR**<br>**0,005**|**mVaR**<br>**0,01**|
|||**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|
|Market & credit risk sum<br>(level 2 components)|**R0010**|||||||||||
|Market & credit risk diver­<br>sified|**R0020**|||||||||||
|Market & credit risk diver­<br>sification|**R0030**|||||||||||
|Standalone market risk||||||||||||
|Interest rate risk sum|**R0040**|||||||||||
|of which: Interest rate<br>risk diversified|**R0050**|||||||||||
|Interest rate risk|**R0060**|||||||||||

|Col1|Col2|mVaR 99,50 %|mVaR 99,50 %<br>w/o<br>transitional on<br>TP|mVaR 99,50 %<br>w/o<br>transitional on<br>IR|mVaR 99,50 %<br>w/o VA and w/o<br>other<br>transitionals|mVaR 99,50 %<br>w/o MA and w/o<br>all the others|Marginal distribution|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 99,50 %**|**mVaR 99,50 %**<br>**w/o**<br>**transitional on**<br>**TP**|**mVaR 99,50 %**<br>**w/o**<br>**transitional on**<br>**IR**|**mVaR 99,50 %**<br>**w/o VA and w/o**<br>**other**<br>**transitionals**|**mVaR 99,50 %**<br>**w/o MA and w/o**<br>**all the others**|**Mean**|**Standard**<br>**deviation**|**mVaR**<br>**0,001**|**mVaR**<br>**0,005**|**mVaR**<br>**0,01**|
|||**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|
|Interest rate volatility<br>risk|**R0070**|||||||||||
|Inflation risk|**R0080**|||||||||||
|Equity risk sum|**R0090**|||||||||||
|of which: Equity risk<br>diversified|**R0100**|||||||||||
|Equity risk|**R0110**|||||||||||
|Equity volatility risk|**R0120**|||||||||||
|Property risk|**R0130**|||||||||||
|Currency risk|**R0140**|||||||||||
|Credit risk sum|**R0150**|||||||||||
|of which: Credit risk<br>diversified|**R0160**|||||||||||
|Credit event risk ('mi­<br>gration and default')|**R0170**|||||||||||
|Credit Spread risk|**R0180**|||||||||||
|Spread<br>risk <br>'Gov­<br>ernment and central<br>banks'|**R0190**|||||||||||
|Spread risk other|**R0200**|||||||||||

|Col1|Col2|Marginal distribution|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 0,05**|**mVaR 0,1**|**mVaR 0,2**|**mVaR 0,25**|**mVaR 0,3**|**mVaR**<br>**0,4**|**mVaR 0,5**|**mVaR**<br>**0,6**|**mVaR**<br>**0,7**|**mVaR**<br>**0,75**|
|||**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|
|Market & credit risk sum<br>(level 2 components)|**R0010**|||||||||||
|Market & credit risk diver­<br>sified|**R0020**|||||||||||
|Market & credit risk diver­<br>sification|**R0030**|||||||||||
|Standalone market risk||||||||||||
|Interest rate risk sum|**R0040**|||||||||||
|of which: Interest rate<br>risk diversified|**R0050**|||||||||||
|Interest rate risk|**R0060**|||||||||||
|Interest rate volatility<br>risk|**R0070**|||||||||||
|Inflation risk|**R0080**|||||||||||
|Equity risk sum|**R0090**|||||||||||
|of which: Equity risk<br>diversified|**R0100**|||||||||||
|Equity risk|**R0110**|||||||||||
|Equity volatility risk|**R0120**|||||||||||
|Property risk|**R0130**|||||||||||

|Col1|Col2|Marginal distribution|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 0,05**|**mVaR 0,1**|**mVaR 0,2**|**mVaR 0,25**|**mVaR 0,3**|**mVaR**<br>**0,4**|**mVaR 0,5**|**mVaR**<br>**0,6**|**mVaR**<br>**0,7**|**mVaR**<br>**0,75**|
|||**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|
|Currency risk|**R0140**|||||||||||
|Credit risk sum|**R0150**|||||||||||
|of which: Credit risk<br>diversified|**R0160**|||||||||||
|Credit event risk ('mi­<br>gration and default')|**R0170**|||||||||||
|Credit Spread risk|**R0180**|||||||||||
|Spread<br>risk <br>'Gov­<br>ernment and central<br>banks'|**R0190**|||||||||||
|Spread risk other|**R0200 **|||||||||||

|Col1|Col2|Marginal variation|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 0,8**|**mVaR 0,9**|**mVaR 0,975**|**mVaR 0,98**|**mVaR 0,985**|**mVaR**<br>**0,99**|**mVaR**<br>**0,995**|**mVaR**<br>**0,997**|**mVaR**<br>**0,999**|
|||**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280**|**C0290**|**C0300**|
|Market & credit risk sum<br>(level 2 components)|**R0010**||||||||||
|Market & credit risk diver­<br>sified|**R0020**||||||||||

|Col1|Col2|Marginal variation|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 0,8**|**mVaR 0,9**|**mVaR 0,975**|**mVaR 0,98**|**mVaR 0,985**|**mVaR**<br>**0,99**|**mVaR**<br>**0,995**|**mVaR**<br>**0,997**|**mVaR**<br>**0,999**|
|||**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280**|**C0290**|**C0300**|
|Market & credit risk diver­<br>sification|**R0030**||||||||||
|Standalone market risk|||||||||||
|Interest rate risk sum|**R0040**||||||||||
|of which: Interest rate<br>risk diversified|**R0050**||||||||||
|Interest rate risk|**R0060**||||||||||
|Interest rate volatility<br>risk|**R0070**||||||||||
|Inflation risk|**R0080**||||||||||
|Equity risk sum|**R0090**||||||||||
|of which: Equity risk<br>diversified|**R0100**||||||||||
|Equity risk|**R0110**||||||||||
|Equity volatility risk|**R0120**||||||||||
|Property risk|**R0130**||||||||||
|Currency risk|**R0140**||||||||||

|Col1|Col2|Marginal variation|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 0,8**|**mVaR 0,9**|**mVaR 0,975**|**mVaR 0,98**|**mVaR 0,985**|**mVaR**<br>**0,99**|**mVaR**<br>**0,995**|**mVaR**<br>**0,997**|**mVaR**<br>**0,999**|
|||**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280**|**C0290**|**C0300**|
|Credit risk sum|**R0150**||||||||||
|of which: Credit risk<br>diversified|**R0160**||||||||||
|Credit event risk ('mi­<br>gration and default')|**R0170**||||||||||
|Credit Spread risk|**R0180**||||||||||
|Spread<br>risk <br>'Gov­<br>ernment and central<br>banks'|**R0190**||||||||||
|Spread risk other|**R0200 **||||||||||

|Col1|Col2|Assets|Liabilities|Assets minus<br>Liabilities|Assets excl.<br>Unit-linked|Liabilities excl.<br>Unit-linked|Assets excl.<br>Unit-linked<br>minus<br>Liabilities excl.<br>Unit-linked|
|---|---|---|---|---|---|---|---|
|||C0310|C0320|C0330|C0340|C0350|C0360|
|**Standalone stresses**||||||||
|Exposure<br>sensitive<br>to<br>interest rates||||||||
|base case / no shock|**R0210**|||||||
|Interest Rates (parallel<br>shift all maturities)||||||||

|Col1|Col2|Assets|Liabilities|Assets minus<br>Liabilities|Assets excl.<br>Unit-linked|Liabilities excl.<br>Unit-linked|Assets excl.<br>Unit-linked<br>minus<br>Liabilities excl.<br>Unit-linked|
|---|---|---|---|---|---|---|---|
|||C0310|C0320|C0330|C0340|C0350|C0360|
|– 100bp|**R0220**|||||||
|+ 100bp|**R0230**|||||||
|– 50bp|**R0240**|||||||
|+ 50bp|**R0250**|||||||
|Exposure<br>sensitive<br>to<br>inflation rates||||||||
|base case / no shock|**R0260**|||||||
|Inflation Rates||||||||
|– 100bp|**R0270**|||||||
|+ 100bp|**R0280**|||||||
|Exposure<br>sensitive<br>to<br>spreads||||||||
|base case / no shock|**R0290**|||||||
|Spread (uniform shift all<br>maturities and assets)||||||||
|– 100bp|**R0300**|||||||
|+ 100bp|**R0310**|||||||
|Exposure<br>sensitive<br>to<br>equity values||||||||

|Col1|Col2|Assets|Liabilities|Assets minus<br>Liabilities|Assets excl.<br>Unit-linked|Liabilities excl.<br>Unit-linked|Assets excl.<br>Unit-linked<br>minus<br>Liabilities excl.<br>Unit-linked|
|---|---|---|---|---|---|---|---|
|||C0310|C0320|C0330|C0340|C0350|C0360|
|base case / no shock|**R0320**|||||||
|Equity (uniform shift in<br>values)||||||||
|– 30 %|**R0330**|||||||
|+ 30 %|**R0340**|||||||
|Exposure<br>sensitive<br>to<br>Property risk||||||||
|base case / no shock|**R0350**|||||||
|Property (uniform shift<br>in values)||||||||
|– 30 %|**R0360**|||||||
|+ 30 %|**R0370**|||||||
|Exposure<br>sensitive<br>to<br>Currency risk||||||||
|base case / no shock|**R0380**|||||||
|Currency (uniform shift<br>in exchange rates)||||||||
|– 10 %|**R0390**|||||||
|+ 10 %|**R0400**|||||||

|Col1|Col2|Assets|Liabilities|Assets minus<br>Liabilities|Assets excl.<br>Unit-linked|Liabilities excl.<br>Unit-linked|Assets excl.<br>Unit-linked<br>minus<br>Liabilities excl.<br>Unit-linked|
|---|---|---|---|---|---|---|---|
|||C0310|C0320|C0330|C0340|C0350|C0360|
|Exposure<br>sensitive<br>to<br>interest rate volatility||||||||
|base case / no shock|**R0410**|||||||
|Interest Rates Volatility<br>down||||||||
|– 25 %|**R0420**|||||||
|– 20bp<br>for<br>normal<br>vols|**R0430**|||||||
|Interest Rates Volatility<br>up||||||||
|+ 25 %|**R0440**|||||||
|+ 20bp<br>for<br>normal<br>vols|**R0450**|||||||
|Exposure<br>sensitive<br>to<br>equity volatility||||||||
|base case / no shock|**R0460**|||||||
|Equity Volatility down||||||||
|– 25 %|**R0470**|||||||
|Equity Volatility up||||||||
|+ 25 %|**R0480**|||||||

**S.26.09.04**

**Internal model — Market & credit risk and sensitivities**

|Col1|Col2|C0010|
|---|---|---|
|Type of shock model for<br>market risk|**R0020**||
|Type of shock model for<br>credit risk|**R0030**||
|Coverage of non-financial<br>instruments|**R0040 **||

|Col1|Col2|mVaR 99,50 %|mVaR 99,50 %<br>w/o<br>transitional on<br>TP|mVaR 99,50 %<br>w/o<br>transitional on<br>IR|mVaR 99,50 %<br>w/o VA and w/o<br>other<br>transitionals|mVaR 99,50 %<br>w/o MA and w/o<br>all the others|Marginal distribution|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 99,50 %**|**mVaR 99,50 %**<br>**w/o**<br>**transitional on**<br>**TP**|**mVaR 99,50 %**<br>**w/o**<br>**transitional on**<br>**IR**|**mVaR 99,50 %**<br>**w/o VA and w/o**<br>**other**<br>**transitionals**|**mVaR 99,50 %**<br>**w/o MA and w/o**<br>**all the others**|**Mean**|**Standard**<br>**deviation**|**mVaR**<br>**0,001**|**mVaR**<br>**0,005**|**mVaR**<br>**0,01**|
|||**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|
|Market & credit risk sum<br>(level 2 components)|**R0010**|||||||||||
|Market & credit risk diver­<br>sified|**R0020**|||||||||||
|Market & credit risk diver­<br>sification|**R0030**|||||||||||
|Standalone market risk||||||||||||
|Interest rate risk sum|**R0040**|||||||||||
|of which: Interest rate<br>risk diversified|**R0050**|||||||||||
|Interest rate risk|**R0060**|||||||||||
|Interest rate volatility<br>risk|**R0070**|||||||||||

|Col1|Col2|mVaR 99,50 %|mVaR 99,50 %<br>w/o<br>transitional on<br>TP|mVaR 99,50 %<br>w/o<br>transitional on<br>IR|mVaR 99,50 %<br>w/o VA and w/o<br>other<br>transitionals|mVaR 99,50 %<br>w/o MA and w/o<br>all the others|Marginal distribution|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 99,50 %**|**mVaR 99,50 %**<br>**w/o**<br>**transitional on**<br>**TP**|**mVaR 99,50 %**<br>**w/o**<br>**transitional on**<br>**IR**|**mVaR 99,50 %**<br>**w/o VA and w/o**<br>**other**<br>**transitionals**|**mVaR 99,50 %**<br>**w/o MA and w/o**<br>**all the others**|**Mean**|**Standard**<br>**deviation**|**mVaR**<br>**0,001**|**mVaR**<br>**0,005**|**mVaR**<br>**0,01**|
|||**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|
|Inflation risk|**R0080**|||||||||||
|Equity risk sum|**R0090**|||||||||||
|of which: Equity risk<br>diversified|**R0100**|||||||||||
|Equity risk|**R0110**|||||||||||
|Equity volatility risk|**R0120**|||||||||||
|Property risk|**R0130**|||||||||||
|Currency risk|**R0140**|||||||||||
|Credit risk sum|**R0150**|||||||||||
|of which: Credit risk<br>diversified|**R0160**|||||||||||
|Credit event risk ('mi­<br>gration and default')|**R0170**|||||||||||
|Credit Spread risk|**R0180**|||||||||||
|Spread<br>risk <br>'Gov­<br>ernment and central<br>banks'|**R0190**|||||||||||
|Spread risk other|**R0200**|||||||||||

|Col1|Col2|Marginal distribution|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 0,05**|**mVaR 0,1**|**mVaR 0,2**|**mVaR 0,25**|**mVaR 0,3**|**mVaR**<br>**0,4**|**mVaR 0,5**|**mVaR**<br>**0,6**|**mVaR**<br>**0,7**|**mVaR**<br>**0,75**|
|||**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|
|Market & credit risk sum<br>(level 2 components)|**R0010**|||||||||||
|Market & credit risk diver­<br>sified|**R0020**|||||||||||
|Market & credit risk diver­<br>sification|**R0030**|||||||||||
|Standalone market risk||||||||||||
|Interest rate risk sum|**R0040**|||||||||||
|of which: Interest rate<br>risk diversified|**R0050**|||||||||||
|Interest rate risk|**R0060**|||||||||||
|Interest rate volatility<br>risk|**R0070**|||||||||||
|Inflation risk|**R0080**|||||||||||
|Equity risk sum|**R0090**|||||||||||
|of which: Equity risk<br>diversified|**R0100**|||||||||||
|Equity risk|**R0110**|||||||||||
|Equity volatility risk|**R0120**|||||||||||
|Property risk|**R0130**|||||||||||

|Col1|Col2|Marginal distribution|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 0,05**|**mVaR 0,1**|**mVaR 0,2**|**mVaR 0,25**|**mVaR 0,3**|**mVaR**<br>**0,4**|**mVaR 0,5**|**mVaR**<br>**0,6**|**mVaR**<br>**0,7**|**mVaR**<br>**0,75**|
|||**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|
|Currency risk|**R0140**|||||||||||
|Credit risk sum|**R0150**|||||||||||
|of which: Credit risk<br>diversified|**R0160**|||||||||||
|Credit event risk ('mi­<br>gration and default')|**R0170**|||||||||||
|Credit Spread risk|**R0180**|||||||||||
|Spread<br>risk <br>'Gov­<br>ernment and central<br>banks'|**R0190**|||||||||||
|Spread risk other|**R0200 **|||||||||||

|Col1|Col2|Marginal variation|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 0,8**|**mVaR 0,9**|**mVaR 0,975**|**mVaR 0,98**|**mVaR 0,985**|**mVaR**<br>**0,99**|**mVaR**<br>**0,995**|**mVaR**<br>**0,997**|**mVaR**<br>**0,999**|
|||**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280**|**C0290**|**C0300**|
|Market & credit risk sum<br>(level 2 components)|**R0010**||||||||||
|Market & credit risk diver­<br>sified|**R0020**||||||||||

|Col1|Col2|Marginal variation|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 0,8**|**mVaR 0,9**|**mVaR 0,975**|**mVaR 0,98**|**mVaR 0,985**|**mVaR**<br>**0,99**|**mVaR**<br>**0,995**|**mVaR**<br>**0,997**|**mVaR**<br>**0,999**|
|||**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280**|**C0290**|**C0300**|
|Market & credit risk diver­<br>sification|**R0030**||||||||||
|Standalone market risk|||||||||||
|Interest rate risk sum|**R0040**||||||||||
|of which: Interest rate<br>risk diversified|**R0050**||||||||||
|Interest rate risk|**R0060**||||||||||
|Interest rate volatility<br>risk|**R0070**||||||||||
|Inflation risk|**R0080**||||||||||
|Equity risk sum|**R0090**||||||||||
|of which: Equity risk<br>diversified|**R0100**||||||||||
|Equity risk|**R0110**||||||||||
|Equity volatility risk|**R0120**||||||||||
|Property risk|**R0130**||||||||||
|Currency risk|**R0140**||||||||||

|Col1|Col2|Marginal variation|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|||**mVaR 0,8**|**mVaR 0,9**|**mVaR 0,975**|**mVaR 0,98**|**mVaR 0,985**|**mVaR**<br>**0,99**|**mVaR**<br>**0,995**|**mVaR**<br>**0,997**|**mVaR**<br>**0,999**|
|||**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280**|**C0290**|**C0300**|
|Credit risk sum|**R0150**||||||||||
|of which: Credit risk<br>diversified|**R0160**||||||||||
|Credit event risk ('mi­<br>gration and default')|**R0170**||||||||||
|Credit Spread risk|**R0180**||||||||||
|Spread<br>risk <br>'Gov­<br>ernment and central<br>banks'|**R0190**||||||||||
|Spread risk other|**R0200 **||||||||||

|Col1|Col2|Assets|Liabilities|Assets minus<br>Liabilities|Assets excl. Unit-<br>linked|Liabilities excl.<br>Unit-linked|Assets excl.<br>Unit-linked<br>minus<br>Liabilities excl.<br>Unit-linked|
|---|---|---|---|---|---|---|---|
|||C0310|C0320|C0330|C0340|C0350|C0360|
|**Standalone stresses**||||||||
|Exposure<br>sensitive<br>to<br>interest rates||||||||
|base case / no shock|**R0210**|||||||
|Interest Rates (parallel<br>shift all maturities)||||||||

|Col1|Col2|Assets|Liabilities|Assets minus<br>Liabilities|Assets excl. Unit-<br>linked|Liabilities excl.<br>Unit-linked|Assets excl.<br>Unit-linked<br>minus<br>Liabilities excl.<br>Unit-linked|
|---|---|---|---|---|---|---|---|
|||C0310|C0320|C0330|C0340|C0350|C0360|
|– 100bp|**R0220**|||||||
|+ 100bp|**R0230**|||||||
|– 50bp|**R0240**|||||||
|+ 50bp|**R0250**|||||||
|Exposure<br>sensitive<br>to<br>inflation rates||||||||
|base case / no shock|**R0260**|||||||
|Inflation Rates||||||||
|– 100bp|**R0270**|||||||
|+ 100bp|**R0280**|||||||
|Exposure<br>sensitive<br>to<br>spreads||||||||
|base case / no shock|**R0290**|||||||
|Spread (uniform shift all<br>maturities and assets)||||||||
|– 100bp|**R0300**|||||||
|+ 100bp|**R0310**|||||||
|Exposure<br>sensitive<br>to<br>equity values||||||||

|Col1|Col2|Assets|Liabilities|Assets minus<br>Liabilities|Assets excl. Unit-<br>linked|Liabilities excl.<br>Unit-linked|Assets excl.<br>Unit-linked<br>minus<br>Liabilities excl.<br>Unit-linked|
|---|---|---|---|---|---|---|---|
|||C0310|C0320|C0330|C0340|C0350|C0360|
|base case / no shock|**R0320**|||||||
|Equity (uniform shift in<br>values)||||||||
|– 30 %|**R0330**|||||||
|+ 30 %|**R0340**|||||||
|Exposure<br>sensitive<br>to<br>Property risk||||||||
|base case / no shock|**R0350**|||||||
|Property (uniform shift<br>in values)||||||||
|– 30 %|**R0360**|||||||
|+ 30 %|**R0370**|||||||
|Exposure<br>sensitive<br>to<br>Currency risk||||||||
|base case / no shock|**R0380**|||||||
|Currency (uniform shift<br>in exchange rates)||||||||
|– 10 %|**R0390**|||||||
|+ 10 %|**R0400**|||||||

|Col1|Col2|Assets|Liabilities|Assets minus<br>Liabilities|Assets excl. Unit-<br>linked|Liabilities excl.<br>Unit-linked|Assets excl.<br>Unit-linked<br>minus<br>Liabilities excl.<br>Unit-linked|
|---|---|---|---|---|---|---|---|
|||C0310|C0320|C0330|C0340|C0350|C0360|
|Exposure<br>sensitive<br>to<br>interest rate volatility||||||||
|base case / no shock|**R0410**|||||||
|Interest Rates Volatility<br>down||||||||
|– 25 %|**R0420**|||||||
|– 20bp<br>for<br>normal<br>vols|**R0430**|||||||
|Interest Rates Volatility<br>up||||||||
|+ 25 %|**R0440**|||||||
|+ 20bp<br>for<br>normal<br>vols|**R0450**|||||||
|Exposure<br>sensitive<br>to<br>equity volatility||||||||
|base case / no shock|**R0460**|||||||
|Equity Volatility down||||||||
|– 25 %|**R0470**|||||||
|Equity Volatility up||||||||
|+ 25 %|**R0480**|||||||

**S.26.10.01**

**Internal model — Credit event risk Portfolio view details**

**Internal model — Credit event risk Portfolio view details — Impact on SCR (group)**

|Col1|Col2|Name Group<br>Exposure|Market value|Exposure at<br>Default|Credit Risk<br>Contribution|Average<br>Probability of<br>Default (in %)|Average Loss<br>Given Default<br>(in %)|Market value (%<br>of total sum)|Credit Risk<br>Contribution (%<br>of total sum)|
|---|---|---|---|---|---|---|---|---|---|
|||C0010|C0020|C0030|C0040|C0050|C0060|C0070|C0080|
|**Top 10 exposures in terms of**<br>**market value (group)**||||||||||
|Sum of all exposures|R0010|||||||||
|Top exposures total|R0020|||||||||
|Counterparty group exposure 1|R0030|||||||||
|Counterparty group exposure 2|R0040|||||||||
|Counterparty group exposure 3|R0050|||||||||
|Counterparty group exposure 4|R0060|||||||||
|Counterparty group exposure 5|R0070|||||||||
|Counterparty group exposure 6|R0080|||||||||
|Counterparty group exposure 7|R0090|||||||||
|Counterparty group exposure 8|R0100|||||||||
|Counterparty group exposure 9|R0110|||||||||
|Counterparty group exposure 10|R0120|||||||||
|All other exposures|R0130|||||||||

**Internal model — Credit event risk Portfolio view details — Impact on SCR (single)**

|Col1|Col2|Name Group<br>Exposure|Market value|Exposure at<br>Default|Credit Risk<br>Contribution|Average<br>Probability of<br>Default (in %)|Average Loss<br>Given Default<br>(in %)|Market value<br>(% of total sum)|Credit Risk<br>Contribution<br>(% of total sum)|
|---|---|---|---|---|---|---|---|---|---|
|||C0010|C0020|C0030|C0040|C0050|C0060|C0070|C0080|
|**Top 10 exposures in terms of**<br>**market value (single)**||||||||||
|Sum of all exposures|R0270|||||||||
|Top exposures total|R0280|||||||||
|Counterparty group exposure 1|R0290|||||||||
|Counterparty group exposure 2|R0300|||||||||
|Counterparty group exposure 3|R0310|||||||||
|Counterparty group exposure 4|R0320|||||||||
|Counterparty group exposure 5|R0330|||||||||
|Counterparty group exposure 6|R0340|||||||||
|Counterparty group exposure 7|R0350|||||||||
|Counterparty group exposure 8|R0360|||||||||
|Counterparty group exposure 9|R0370|||||||||
|Counterparty group exposure 10|R0380|||||||||
|All other exposures|R0390|||||||||

**Internal model — Credit event risk Portfolio view details — Market value (group)**

|Col1|Col2|Name Single<br>Exposure|Market value|Exposure at<br>Default|Credit Risk<br>Contribution|Average Prob­<br>ability of Default<br>(in %)|Average Loss<br>Given Default<br>(in %)|Market value<br>(% of total sum)|Credit Risk<br>Contribution<br>(% of total sum)|
|---|---|---|---|---|---|---|---|---|---|
|||C0090|C0020|C0030|C0040|C0050|C0060|C0070|C0080|
|**Top 10 exposures in terms of**<br>**market value (group)**||||||||||
|Sum of all exposures|R0400|||||||||
|Top exposures total|R0410|||||||||
|Counterparty single exposure 1|R0420|||||||||
|Counterparty single exposure 2|R0430|||||||||
|Counterparty single exposure 3|R0440|||||||||
|Counterparty single exposure 4|R0450|||||||||
|Counterparty single exposure 5|R0460|||||||||
|Counterparty single exposure 6|R0470|||||||||
|Counterparty single exposure 7|R0480|||||||||
|Counterparty single exposure 8|R0490|||||||||
|Counterparty single exposure 9|R0500|||||||||
|Counterparty single exposure 10|R0510|||||||||
|All other exposures|R0520|||||||||

**Internal model — Credit event risk Portfolio view details — Market value (single)**

|Col1|Col2|Name Single<br>Exposure|Market value|Exposure at<br>Default|Credit Risk<br>Contribution|Average Prob­<br>ability of Default<br>(in %)|Average Loss<br>Given Default<br>(in %)|Market value<br>(% of total sum)|Credit Risk<br>Contribution<br>(% of total sum)|
|---|---|---|---|---|---|---|---|---|---|
|||C0090|C0020|C0030|C0040|C0050|C0060|C0070|C0080|
|**Top 10 exposures in terms of**<br>**market value (group)**||||||||||
|Sum of all exposures|R0400|||||||||
|Top exposures total|R0410|||||||||
|Counterparty single exposure 1|R0420|||||||||
|Counterparty single exposure 2|R0430|||||||||
|Counterparty single exposure 3|R0440|||||||||
|Counterparty single exposure 4|R0450|||||||||
|Counterparty single exposure 5|R0460|||||||||
|Counterparty single exposure 6|R0470|||||||||
|Counterparty single exposure 7|R0480|||||||||
|Counterparty single exposure 8|R0490|||||||||
|Counterparty single exposure 9|R0500|||||||||
|Counterparty single exposure 10|R0510|||||||||
|All other exposures|R0520|||||||||

**Internal model — Credit event risk Portfolio view details — Split by asset class**

|Col1|Col2|Market value|Exposure at<br>Default|Credit Risk<br>Contribution|Average Prob­<br>ability of<br>Default (in %)|Average Loss<br>Given Default<br>(in %)|Market value<br>(% of total sum)|Credit Risk<br>Contribution<br>(% of total sum)|
|---|---|---|---|---|---|---|---|---|
|||C0020|C0030|C0040|C0050|C0060|C0070|C0080|
|**Split by asset class**|||||||||
|Bond and loans|R0530||||||||
|Covered bonds|R0540||||||||
|Sovereign bonds|R0550||||||||
|Mortgages|R0560||||||||
|Asset backed|R0570||||||||
|Other|R0580||||||||
|Cash|R0590||||||||
|Receivables|R0600||||||||
|Reinsurance and derivatives|R0610||||||||
|Credit insurance|R0620||||||||
|Off BS and other|R0630||||||||
|Total|R0640||||||||

**Internal model — Credit event risk Portfolio view details — Split by Credit Quality Step**

|Col1|Col2|Market value|Exposure at<br>Default|Credit Risk<br>Contribution|Average Prob­<br>ability of<br>Default (in %)|Average Loss<br>Given Default<br>(in %)|Market value<br>(% of total sum)|Credit Risk<br>Contribution<br>(% of total sum)|
|---|---|---|---|---|---|---|---|---|
|||C0020|C0030|C0040|C0050|C0060|C0070|C0080|
|**Split by Credit Quality Step (CQS)**|||||||||
|Credit Quality Step 0|R0650||||||||
|Credit Quality Step 1|R0660||||||||
|Credit Quality Step 2|R0670||||||||
|Credit Quality Step 3|R0680||||||||
|Credit Quality Step 4|R0690||||||||
|Credit Quality Step 5|R0700||||||||
|Credit Quality Step 6|R0710||||||||
|Credit Quality Step Not Rated|R0720||||||||
|Total|R0730||||||||

|Internal model — Credit event risk Portfolio view details|Col2|Col3|
|---|---|---|
|||**mVaR**|
|||C0100|
|**Credit event risk (**'**migration and default**'**) — 99,5 %**|R0740||
|**Expected loss-mean**|R0750||

**S.26.11.01**

**Internal model — Credit risk details for financial instruments**

**Credit event risk for financial instruments — Exposure at Default**

|Col1|Col2|Credit Quality<br>Step 0|Credit Quality<br>Step 1|Credit Quality<br>Step 2|Credit Quality<br>Step 3|Credit Quality<br>Step 4|Credit Quality<br>Step 5|Credit Quality<br>Step 6|Credit Quality<br>Step Not Rated|Total|
|---|---|---|---|---|---|---|---|---|---|---|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|Exposure at Default|||||||||||
|Overall Exposure at Default|**R0010**||||||||||
|Bond and loans|**R0020**||||||||||
|Government<br>bonds<br>and<br>loans|**R0030**||||||||||
|Corporate bonds and loans|**R0040**||||||||||
|Other bonds and loans|**R0050**||||||||||
|Cash|**R0060**||||||||||
|Derivatives|**R0070**||||||||||
|Other|**R0080**||||||||||

**Credit event risk for financial instruments — Probability of Default**

|Col1|Col2|Credit Quality<br>Step 0|Credit Quality<br>Step 1|Credit Quality<br>Step 2|Credit Quality<br>Step 3|Credit Quality<br>Step 4|Credit Quality<br>Step 5|Credit Quality<br>Step 6|Credit Quality<br>Step Not Rated|Total|
|---|---|---|---|---|---|---|---|---|---|---|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|Probability of Default|||||||||||
|Overall Exposure at Default|**R0100**||||||||||

|Col1|Col2|Credit Quality<br>Step 0|Credit Quality<br>Step 1|Credit Quality<br>Step 2|Credit Quality<br>Step 3|Credit Quality<br>Step 4|Credit Quality<br>Step 5|Credit Quality<br>Step 6|Credit Quality<br>Step Not Rated|Total|
|---|---|---|---|---|---|---|---|---|---|---|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|Bond and loans|**R0110**||||||||||
|Government<br>bonds<br>and<br>loans|**R0120**||||||||||
|Corporate bonds and loans|**R0130**||||||||||
|Other bonds and loans|**R0140**||||||||||
|Cash|**R0150**||||||||||
|Derivatives|**R0160**||||||||||
|Other|**R0170**||||||||||

|Col1|Col2|C0100|
|---|---|---|
|Probability of Default other description|R0180||

**Credit event risk for financial instruments — mVaR 99,50 %**

|Col1|Col2|mVaR 99,50 %|
|---|---|---|
|||C0110|
|Total undiversified credit risk|R0190||
|Diversification: credit risk|R0200||
|Diversified risk: credit risk|R0210||

**S.26.12.01**

**Internal model — Credit risk — for non-financial instruments**

**Internal model — Credit risk Non-Financial Instruments — Counterparty default risk Type 1 exposures**

|Col1|Col2|Name of single<br>name exposure|Code of single name<br>exposure|Loss Given Default|Exposure at Default|Probability of<br>Default|
|---|---|---|---|---|---|---|
|||**C0010**|**C0020**|**C0030**|**C0040**|**C0050 **|
|**Top 10 Type 1 exposures in terms of impact on SCR**|||||||
|Sum|**R0010**||||||
|Single name exposure 1|**R0020**||||||
|Single name exposure 2|**R0030**||||||
|Single name exposure 3|**R0040**||||||
|Single name exposure 4|**R0050**||||||
|Single name exposure 5|**R0060**||||||
|Single name exposure 6|**R0070**||||||
|Single name exposure 7|**R0080**||||||
|Single name exposure 8|**R0090**||||||
|Single name exposure 9|**R0100**||||||
|Single name exposure 10|**R0110**||||||
|Other exposures (aggregate)|**R0120**||||||

**Internal model — Credit risk Non-Financial Instruments — Counterparty default risk Type 2 exposures**

|Col1|Col2|Loss Given Default|Exposure at Default|Probability of Default|Description of<br>exposure|
|---|---|---|---|---|---|
|||**C0030**|**C0040**|**C0050**|**C0060**|
|Type 2 exposures in terms of impact on SCR||||||
|Sum|**R0130**|||||
|Insured portfolio|**R0140**|||||
|Intermediaries due for more than 3 months|**R0150**|||||
|Other main exposures 1|**R0160**|||||
|Other main exposures 2|**R0170**|||||
|Other main exposures 3|**R0180**|||||
|Other Type 2 exposures (aggregate)|**R0190**|||||

**Credit risk Non-Financial Instruments — mVaR 99,50 %**

|Col1|Col2|mVaR 99,50 %|
|---|---|---|
|||**C0070**|
|Total undiversified counterparty default risk|**R0200**||
|Diversification: counterparty default risk|**R0210**||
|Diversified risk: counterparty default risk|**R0220**||

**S.26.13.01**

**Internal model — Non-life & Health NSLT Underwriting risk**

**Non-life & Health non-slt — Risk model data**

|Line of<br>business|Z0010|
|---|---|
|**Risk**<br>**type**|**Z0020**|

|Col1|Col2|C0010|
|---|---|---|
|Is SCR risk measure for Premium risk centered?|**R0010**||
|Short description of SCR risk measure used for Premium<br>risk|**R0020**||
|Is SCR risk measure for Reserve risk centered?|**R0030**||
|Short description of SCR risk measure used for Reserve risk|**R0040**||
|Is SCR risk measure for Catastrophe risk centered?|**R0050**||
|Short description of SCR risk measure used for Catastrophe<br>risk|**R0060 **||

|Internal line of business|Solvency<br>II LoB|Premium risk<br>indicator|Reserve risk<br>indicator|Proportion of Internal<br>Line of Business<br>allocated to SII Line of<br>Business|
|---|---|---|---|---|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|
||||||

**Non-life & Health non-slt — Reserve risk model data — Aggregate**

|Col1|Col2|Diversified<br>reserve risk<br>excluding explicit<br>Catastrophe Risk|SII Line of<br>Business|Internal Line of<br>Business|
|---|---|---|---|---|
|||**C0070**|**C0080**|**C0090**|
|Gross of reinsurance|||||
|Provision<br>for<br>claims<br>outstanding<br>— <br>discounted|**R0070**||||
|Premium Provision — discounted (only if<br>premium provision allocated to reserve risk)|**R0080**||||
|Solvency Capital Requirement|**R0090**||||
|Probability distribution — discounted basis|||||
|Simulated (output) mean|**R0100**||||
|Simulated (output) standard deviation|**R0110**||||
|0,001|**R0120**||||
|0,005|**R0130**||||
|0,01|**R0140**||||
|0,05|**R0150**||||
|0,1|**R0160**||||
|0,2|**R0170**||||
|0,25|**R0180**||||
|0,3|**R0190**||||
|0,4|**R0200**||||

|Col1|Col2|Diversified<br>reserve risk<br>excluding explicit<br>Catastrophe Risk|SII Line of<br>Business|Internal Line of<br>Business|
|---|---|---|---|---|
|||**C0070**|**C0080**|**C0090**|
|0,5|**R0210**||||
|0,6|**R0220**||||
|0,7|**R0230**||||
|0,75|**R0240**||||
|0,8|**R0250**||||
|0,9|**R0260**||||
|0,975|**R0270**||||
|0,98|**R0280**||||
|0,985|**R0290**||||
|0,99|**R0300**||||
|0,995|**R0310**||||
|0,997|**R0320**||||
|0,999|**R0330**||||
|Net of reinsurance|||||
|Provision<br>for<br>claims<br>outstanding<br>— <br>discounted|**R0340**||||
|Premium Provision — discounted (only if<br>premium provision allocated to reserve risk)|**R0350**||||

|Col1|Col2|Diversified<br>reserve risk<br>excluding explicit<br>Catastrophe Risk|SII Line of<br>Business|Internal Line of<br>Business|
|---|---|---|---|---|
|||**C0070**|**C0080**|**C0090**|
|Solvency Capital Requirement|**R0360**||||
|Probability distribution — discounted basis|||||
|Simulated (output) mean|**R0370**||||
|Simulated (output) standard deviation|**R0380**||||
|0,001|**R0390**||||
|0,005|**R0400**||||
|0,01|**R0410**||||
|0,05|**R0420**||||
|0,1|**R0430**||||
|0,2|**R0440**||||
|0,25|**R0450**||||
|0,3|**R0460**||||
|0,4|**R0470**||||
|0,5|**R0480**||||
|0,6|**R0490**||||
|0,7|**R0500**||||
|0,75|**R0510**||||
|0,8|**R0520**||||
|0,9|**R0530**||||

|Col1|Col2|Diversified<br>reserve risk<br>excluding explicit<br>Catastrophe Risk|SII Line of<br>Business|Internal Line of<br>Business|
|---|---|---|---|---|
|||**C0070**|**C0080**|**C0090**|
|0,975|**R0540**||||
|0,98|**R0550**||||
|0,985|**R0560**||||
|0,99|**R0570**||||
|0,995|**R0580**||||
|0,997|**R0590**||||
|0,999|**R0600 **||||

|Col1|Col2|Aggregate|SII Line of<br>Business|Internal Line of<br>Business|
|---|---|---|---|---|
|||**C0100**|**C0110**|**C0120**|
|Gross of reinsurance|||||
|Gross Written Premium|**R0610**||||
|Gross Earned Premium|**R0620**||||
|Gross written premium planned in the 12<br>months post the reporting Reference Date|**R0630**||||
|Gross written unearned premium at the<br>Reference Date (only if premium provision<br>allocated to premium risk)|**R0640**||||

|Col1|Col2|Aggregate|SII Line of<br>Business|Internal Line of<br>Business|
|---|---|---|---|---|
|||**C0100**|**C0110**|**C0120**|
|Premium Provision — discounted (only if<br>premium provision allocated to premium<br>risk)|**R0650**||||
|Solvency Capital Requirement|**R0660**||||
|Probability distribution — discounted basis|||||
|Simulated (output) mean|**R0670**||||
|Simulated (output) standard deviation|**R0680**||||
|0,001|**R0690**||||
|0,005|**R0700**||||
|0,01|**R0710**||||
|0,05|**R0720**||||
|0,1|**R0730**||||
|0,2|**R0740**||||
|0,25|**R0750**||||
|0,3|**R0760**||||
|0,4|**R0770**||||
|0,5|**R0780**||||
|0,6|**R0790**||||
|0,7|**R0800**||||
|0,75|**R0810**||||

|Col1|Col2|Aggregate|SII Line of<br>Business|Internal Line of<br>Business|
|---|---|---|---|---|
|||**C0100**|**C0110**|**C0120**|
|0,8|**R0820**||||
|0,9|**R0830**||||
|0,975|**R0840**||||
|0,98|**R0850**||||
|0,985|**R0860**||||
|0,99|**R0870**||||
|0,995|**R0880**||||
|0,997|**R0890**||||
|0,999|**R0900**||||
|Net of reinsurance|||||
|Net Written Premium|**R0910**||||
|Net Earned Premium|**R0920**||||
|Net written premium planned in the 12<br>months post the reporting Reference Date|**R0930**||||
|Net written unearned premium at the<br>Reference Date (only if premium provision<br>allocated to premium risk)|**R0940**||||
|Premium Provision — discounted (only if<br>premium provision allocated to premium<br>risk)|**R0950**||||
|Solvency Capital Requirement|**R0960**||||

|Col1|Col2|Aggregate|SII Line of<br>Business|Internal Line of<br>Business|
|---|---|---|---|---|
|||**C0100**|**C0110**|**C0120**|
|Probability distribution — discounted basis|||||
|Simulated (output) mean|**R0970**||||
|Simulated (output) standard deviation|**R0980**||||
|0,001|**R0990**||||
|0,005|**R1000**||||
|0,01|**R1010**||||
|0,05|**R1020**||||
|0,1|**R1030**||||
|0,2|**R1040**||||
|0,25|**R1050**||||
|0,3|**R1060**||||
|0,4|**R1070**||||
|0,5|**R1080**||||
|0,6|**R1090**||||
|0,7|**R1100**||||
|0,75|**R1110**||||
|0,8|**R1120**||||
|0,9|**R1130**||||
|0,975|**R1140**||||

|Col1|Col2|Aggregate|SII Line of<br>Business|Internal Line of<br>Business|
|---|---|---|---|---|
|||**C0100**|**C0110**|**C0120**|
|0,98|**R1150**||||
|0,985|**R1160**||||
|0,99|**R1170**||||
|0,995|**R1180**||||
|0,997|**R1190**||||
|0,999|**R1200 **||||

|Col1|Col2|Total undiver­<br>sified|Diversification|Diversified|
|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|
|Gross|||||
|Solvency Capital Requirement|**R1210**||||
|Probability distribution — discounted basis|||||
|Simulated (output) mean|**R1220**||||
|Simulated (output) standard deviation|**R1230**||||
|0,001|**R1240**||||
|0,005|**R1250**||||
|0,01|**R1260**||||
|0,05|**R1270**||||

|Col1|Col2|Total undiver­<br>sified|Diversification|Diversified|
|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|
|0,1|**R1280**||||
|0,2|**R1290**||||
|0,25|**R1300**||||
|0,3|**R1310**||||
|0,4|**R1320**||||
|0,5|**R1330**||||
|0,6|**R1340**||||
|0,7|**R1350**||||
|0,75|**R1360**||||
|0,8|**R1370**||||
|0,9|**R1380**||||
|0,975|**R1390**||||
|0,98|**R1400**||||
|0,985|**R1410**||||
|0,99|**R1420**||||
|0,995|**R1430**||||
|0,997|**R1440**||||
|0,999|**R1450**||||

|Col1|Col2|Total undiver­<br>sified|Diversification|Diversified|
|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|
|Net of reinsurance|||||
|Solvency Capital Requirement|**R1460**||||
|Probability distribution — discounted basis|||||
|Simulated (output) mean|**R1470**||||
|Simulated (output) standard deviation|**R1480**||||
|0,001|**R1490**||||
|0,005|**R1500**||||
|0,01|**R1510**||||
|0,05|**R1520**||||
|0,1|**R1530**||||
|0,2|**R1540**||||
|0,25|**R1550**||||
|0,3|**R1560**||||
|0,4|**R1570**||||
|0,5|**R1580**||||
|0,6|**R1590**||||
|0,7|**R1600**||||
|0,75|**R1610**||||
|0,8|**R1620**||||

|Col1|Col2|Total undiver­<br>sified|Diversification|Diversified|
|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|
|0,9|**R1630**||||
|0,975|**R1640**||||
|0,98|**R1650**||||
|0,985|**R1660**||||
|0,99|**R1670**||||
|0,995|**R1680**||||
|0,997|**R1690**||||
|0,999|**R1700 **||||

|Classes impacted by the catastrophe event|Catas­<br>trophe|Commercially<br>available vendor<br>model used (if<br>applicable)|Commercially<br>available vendor<br>model name and<br>version used (if<br>applicable)|Explanatory<br>information (if<br>AEP loss is not<br>available)|Total Sum<br>Insured|Exposure amount|Exposure metric|
|---|---|---|---|---|---|---|---|
|**C0020**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|
|||||||||

|Col1|Col2|Aggregate of all perils|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**Gross**|**Gross**|**Gross**|**Net**|**Net**|**Net**|
|||**OEP loss**|**AEP loss**|**Annual loss**|**OEP loss**|**AEP loss**|**Annual**<br>**loss**|
|||**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280**|
|Simulated mean from model for Total (property and non-<br>property) business|**R1710**|||||||
|Simulated standard deviation for Total (property and non-<br>property) business|**R1720**|||||||
|Simulated percentiles for Total (property and non-property)<br>business||||||||
|75,00 %|**R1730**|||||||
|90,00 %|**R1740**|||||||
|96,00 %|**R1750**|||||||
|98,00 %|**R1760**|||||||
|99,00 %|**R1770**|||||||
|99,50 %|**R1780**|||||||
|99,60 %|**R1790**|||||||
|99,80 %|**R1800**|||||||
|99,90 %|**R1810**|||||||

|Col1|Col2|Aggregate of all NatCat perils|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**Gross**|**Gross**|**Gross**|**Net**|**Net**|**Net**|
|||**OEP loss**|**AEP loss**|**Annual loss**|**OEP loss**|**AEP loss**|**Annual**<br>**loss**|
|||**C0290**|**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|
|Simulated mean from model for Total (property and non-<br>property) business|**R1710**|||||||
|Simulated standard deviation for Total (property and non-<br>property) business|**R1720**|||||||
|Simulated percentiles for Total (property and non-property)<br>business||||||||
|75,00 %|**R1730**|||||||
|90,00 %|**R1740**|||||||
|96,00 %|**R1750**|||||||
|98,00 %|**R1760**|||||||
|99,00 %|**R1770**|||||||
|99,50 %|**R1780**|||||||
|99,60 %|**R1790**|||||||
|99,80 %|**R1800**|||||||
|99,90 %|**R1810**|||||||

|Col1|Col2|Aggregate of all man-made perils|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**Gross**|**Gross**|**Gross**|**Net**|**Net**|**Net**|
|||**OEP loss**|**AEP loss**|**Annual loss**|**OEP loss**|**AEP loss**|**Annual**<br>**loss**|
|||**C0350**|**C0360**|**C0370**|**C0380**|**C0390**|**C0400**|
|Simulated mean from model for Total (property and non-<br>property) business|**R1710**|||||||
|Simulated standard deviation for Total (property and non-<br>property) business|**R1720**|||||||
|Simulated percentiles for Total (property and non-property)<br>business||||||||
|75,00 %|**R1730**|||||||
|90,00 %|**R1740**|||||||
|96,00 %|**R1750**|||||||
|98,00 %|**R1760**|||||||
|99,00 %|**R1770**|||||||
|99,50 %|**R1780**|||||||
|99,60 %|**R1790**|||||||
|99,80 %|**R1800**|||||||
|99,90 %|**R1810**|||||||

**Distribution of losses from Catastrophe Perils — Premium and sums insured data**

|Col1|Col2|Gross Annual<br>Premium|Total Sum<br>Insured|
|---|---|---|---|
|||**C0410**|**C0420 **|
|**Direct insurance**||||
|Europe|**R1820**|||
|Africa|**R1830**|||
|North East US|**R1840**|||
|South East US|**R1850**|||
|Mid-West US|**R1860**|||
|Western US|**R1870**|||
|North America (excluding US)|**R1880**|||
|Caribbean & Central Amercia|**R1890**|||
|South America|**R1900**|||
|Australia|**R1910**|||
|Japan|**R1920**|||
|Asia (excluding Japan)|**R1930**|||
|Rest of World|**R1940**|||
|Unallocated|**R1950**|||
|**Reinsurance**||||

|Col1|Col2|Gross Annual<br>Premium|Total Sum<br>Insured|
|---|---|---|---|
|||**C0410**|**C0420**|
|Europe|**R1960**|||
|North America|**R1970**|||
|Rest of World|**R1980**|||
|Unallocated|**R1990**|||

|Col1|Col2|C0430|
|---|---|---|
|Direct insurance|**R2000**||
|Reinsurance|**R2010**||
|Retrocession|**R2020**||

|Col1|Col2|C0440|
|---|---|---|
|Significant other perils|**R2030**||
|Description of other perils|**R2040**||

|Col1|Col2|SCR|
|---|---|---|
|||**C0450**|
|Total undiversified NatCat risk|**R2050**||
|Diversification between NatCat perils|**R2060**||
|Total undiversified man-made risk|**R2070**||
|Diversification between man-made perils|**R2080**||
|Other non-life catastrophe risk|**R2090**||
|Diversification between other non-life catas­<br>trophe perils|**R2100**||
|Non-life catastrophe risk — total diversification|**R2110**||
|Total Non-life catastrophe risk — diversified|**R2120**||

**S.26.14.01**

**Internal model — Life & health risk**

**Life & health risk — Life SCR and percentiles**

|Col1|Col2|Net Best Estimate<br>liability + Technical<br>provisions<br>calculated as a<br>whole|Annuities Paid<br>Out|Annuities Not<br>Paid Out|Net Written<br>Premiums|Sum insured|Solvency<br>Capital<br>Requirements|
|---|---|---|---|---|---|---|---|
|||**C0010**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|
|Mortality risk aggregate|**R0010**|||||||
|trend|**R0020**|||||||
|level|**R0030**|||||||
|volatility|**R0040**|||||||
|catastrophe|**R0050**|||||||
|Longevity risk aggregate|**R0060**|||||||
|trend|**R0070**|||||||
|level|**R0080**|||||||
|volatility|**R0090**|||||||
|catastrophe|**R0100**|||||||
|Disability-morbidity risk aggregate|**R0110**|||||||
|level|**R0130**|||||||

|Col1|Col2|Net Best Estimate<br>liability + Technical<br>provisions<br>calculated as a<br>whole|Annuities Paid<br>Out|Annuities Not<br>Paid Out|Net Written<br>Premiums|Sum insured|Solvency<br>Capital<br>Requirements|
|---|---|---|---|---|---|---|---|
|||**C0010**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|
|volatility|**R0140**|||||||
|catastrophe|**R0150**|||||||
|Lapse risk aggregate|**R0160**|||||||
|risk of increase in lapse rates|**R0170**|||||||
|risk of decrease in lapse rates|**R0180**|||||||
|mass lapse risk|**R0190**|||||||
|Lapse type split (other than mass lapse)|**R0200**|||||||
|full surrender|**R0210**|||||||
|partial surrender|**R0220**|||||||
|other|**R0230**|||||||
|Life expense risk|**R0240**|||||||
|Life catastrophe risk|**R0250**|||||||
|Life revision risk|**R0260**|||||||
|Mortality & Longevity risk combined aggregate|**R0270**|||||||
|Mortality risk|**R0310**|||||||

|Col1|Col2|Net Best Estimate<br>liability + Technical<br>provisions<br>calculated as a<br>whole|Annuities Paid<br>Out|Annuities Not<br>Paid Out|Net Written<br>Premiums|Sum insured|Solvency<br>Capital<br>Requirements|
|---|---|---|---|---|---|---|---|
|||**C0010**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|
|trend|**R0320**|||||||
|level|**R0330**|||||||
|volatility|**R0340**|||||||
|catastrophe|**R0350**|||||||
|Longevity risk|**R0360**|||||||
|trend|**R0370**|||||||
|level|**R0380**|||||||
|volatility|**R0390**|||||||
|catastrophe|**R0400**|||||||
|Disability-morbidity risk aggregate|**R0410**|||||||
|Medical expense|**R0420**|||||||
|increase of medical payments|**R0430**|||||||
|decrease of medical payments|**R0440**|||||||
|Income protection|**R0450**|||||||
|Disability other than Medical expense and<br>income protection|**R0460**|||||||

|Col1|Col2|Net Best Estimate<br>liability + Technical<br>provisions<br>calculated as a<br>whole|Annuities Paid<br>Out|Annuities Not<br>Paid Out|Net Written<br>Premiums|Sum insured|Solvency<br>Capital<br>Requirements|
|---|---|---|---|---|---|---|---|
|||**C0010**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|
|Lapse risk aggregate|**R0470**|||||||
|risk of increase in lapse rates|**R0480**|||||||
|risk of decrease in lapse rates|**R0490**|||||||
|mass lapse risk|**R0500**|||||||
|Lapse type split (other than mass lapse)|**R0510**|||||||
|full surrender|**R0520**|||||||
|partial surrender|**R0530**|||||||
|other|**R0540**|||||||
|Health SLT expense risk|**R0550**|||||||
|Health SLT catastrophe risk|**R0560**|||||||
|Health SLT revision risk|**R0570**|||||||
|Trend risk|**R0580**|||||||
|Level risk|**R0590**|||||||
|Catastrophe risk|**R0600**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**Mean**|**Standard devi­**<br>**ation**|**0,001**|**0,005**|**0,01**|**0,05**|
|||**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|
|Mortality risk aggregate|**R0010**|||||||
|trend|**R0020**|||||||
|level|**R0030**|||||||
|volatility|**R0040**|||||||
|catastrophe|**R0050**|||||||
|Longevity risk aggregate|**R0060**|||||||
|trend|**R0070**|||||||
|level|**R0080**|||||||
|volatility|**R0090**|||||||
|catastrophe|**R0100**|||||||
|Disability-morbidity risk aggregate|**R0110**|||||||
|trend|**R0120**|||||||
|level|**R0130**|||||||
|volatility|**R0140**|||||||
|catastrophe|**R0150**|||||||
|Lapse risk aggregate|**R0160**|||||||
|risk of increase in lapse rates|**R0170**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**Mean**|**Standard devi­**<br>**ation**|**0,001**|**0,005**|**0,01**|**0,05**|
|||**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|
|risk of decrease in lapse rates|**R0180**|||||||
|mass lapse risk|**R0190**|||||||
|Lapse type split (other than mass lapse)|**R0200**|||||||
|full surrender|**R0210**|||||||
|partial surrender|**R0220**|||||||
|other|**R0230**|||||||
|Life expense risk|**R0240**|||||||
|Life catastrophe risk|**R0250**|||||||
|Life revision risk|**R0260**|||||||
|Mortality & Longevity risk combined aggregate|**R0270**|||||||
|Mortality risk|**R0310**|||||||
|trend|**R0320**|||||||
|level|**R0330**|||||||
|volatility|**R0340**|||||||
|catastrophe|**R0350**|||||||
|Longevity risk|**R0360**|||||||
|trend|**R0370**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**Mean**|**Standard devi­**<br>**ation**|**0,001**|**0,005**|**0,01**|**0,05**|
|||**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|
|level|**R0380**|||||||
|volatility|**R0390**|||||||
|catastrophe|**R0400**|||||||
|Disability-morbidity risk aggregate|**R0410**|||||||
|Medical expense|**R0420**|||||||
|increase of medical payments|**R0430**|||||||
|decrease of medical payments|**R0440**|||||||
|Income protection|**R0450**|||||||
|Disability other than Medical expense and<br>income protection|**R0460**|||||||
|Lapse risk aggregate|**R0470**|||||||
|risk of increase in lapse rates|**R0480**|||||||
|risk of decrease in lapse rates|**R0490**|||||||
|mass lapse risk|**R0500**|||||||
|Lapse type split (other than mass lapse)|**R0510**|||||||
|full surrender|**R0520**|||||||
|partial surrender|**R0530**|||||||
|other|**R0540**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**Mean**|**Standard devi­**<br>**ation**|**0,001**|**0,005**|**0,01**|**0,05**|
|||**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|
|Health SLT expense risk|**R0550**|||||||
|Health SLT catastrophe risk|**R0560**|||||||
|Health SLT revision risk|**R0570**|||||||
|Trend risk|**R0580**|||||||
|Level risk|**R0590**|||||||
|Catastrophe risk|**R0600 **|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**0,1**|**0,2**|**0,25**|**0,3**|**0,4**|**0,5**|
|||**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|
|Mortality risk aggregate|**R0010**|||||||
|trend|**R0020**|||||||
|level|**R0030**|||||||
|volatility|**R0040**|||||||
|catastrophe|**R0050**|||||||
|Longevity risk aggregate|**R0060**|||||||
|trend|**R0070**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**0,1**|**0,2**|**0,25**|**0,3**|**0,4**|**0,5**|
|||**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|
|level|**R0080**|||||||
|volatility|**R0090**|||||||
|catastrophe|**R0100**|||||||
|Disability-morbidity risk aggregate|**R0110**|||||||
|trend|**R0120**|||||||
|level|**R0130**|||||||
|volatility|**R0140**|||||||
|catastrophe|**R0150**|||||||
|Lapse risk aggregate|**R0160**|||||||
|risk of increase in lapse rates|**R0170**|||||||
|risk of decrease in lapse rates|**R0180**|||||||
|mass lapse risk|**R0190**|||||||
|Lapse type split (other than mass lapse)|**R0200**|||||||
|full surrender|**R0210**|||||||
|partial surrender|**R0220**|||||||
|other|**R0230**|||||||
|Life expense risk|**R0240**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**0,1**|**0,2**|**0,25**|**0,3**|**0,4**|**0,5**|
|||**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|
|Life catastrophe risk|**R0250**|||||||
|Life revision risk|**R0260**|||||||
|Mortality & Longevity risk combined aggregate|**R0270**|||||||
|Mortality risk|**R0310**|||||||
|trend|**R0320**|||||||
|level|**R0330**|||||||
|volatility|**R0340**|||||||
|catastrophe|**R0350**|||||||
|Longevity risk|**R0360**|||||||
|trend|**R0370**|||||||
|level|**R0380**|||||||
|volatility|**R0390**|||||||
|catastrophe|**R0400**|||||||
|Disability-morbidity risk aggregate|**R0410**|||||||
|Medical expense|**R0420**|||||||
|increase of medical payments|**R0430**|||||||
|decrease of medical payments|**R0440**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**0,1**|**0,2**|**0,25**|**0,3**|**0,4**|**0,5**|
|||**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|
|Income protection|**R0450**|||||||
|Disability other than Medical expense and<br>income protection|**R0460**|||||||
|Lapse risk aggregate|**R0470**|||||||
|risk of increase in lapse rates|**R0480**|||||||
|risk of decrease in lapse rates|**R0490**|||||||
|mass lapse risk|**R0500**|||||||
|Lapse type split (other than mass lapse)|**R0510**|||||||
|full surrender|**R0520**|||||||
|partial surrender|**R0530**|||||||
|other|**R0540**|||||||
|Health SLT expense risk|**R0550**|||||||
|Health SLT catastrophe risk|**R0560**|||||||
|Health SLT revision risk|**R0570**|||||||
|Trend risk|**R0580**|||||||
|Level risk|**R0590**|||||||
|Catastrophe risk|**R0600**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**0,6**|**0,7**|**0,75**|**0,8**|**0,9**|**0,975**|
|||**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|
|Mortality risk aggregate|**R0010**|||||||
|trend|**R0020**|||||||
|level|**R0030**|||||||
|volatility|**R0040**|||||||
|catastrophe|**R0050**|||||||
|Longevity risk aggregate|**R0060**|||||||
|trend|**R0070**|||||||
|level|**R0080**|||||||
|volatility|**R0090**|||||||
|catastrophe|**R0100**|||||||
|Disability-morbidity risk aggregate|**R0110**|||||||
|trend|**R0120**|||||||
|level|**R0130**|||||||
|volatility|**R0140**|||||||
|catastrophe|**R0150**|||||||
|Lapse risk aggregate|**R0160**|||||||
|risk of increase in lapse rates|**R0170**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**0,6**|**0,7**|**0,75**|**0,8**|**0,9**|**0,975**|
|||**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|
|risk of decrease in lapse rates|**R0180**|||||||
|mass lapse risk|**R0190**|||||||
|Lapse type split (other than mass lapse)|**R0200**|||||||
|full surrender|**R0210**|||||||
|partial surrender|**R0220**|||||||
|other|**R0230**|||||||
|Life expense risk|**R0240**|||||||
|Life catastrophe risk|**R0250**|||||||
|Life revision risk|**R0260**|||||||
|Mortality & Longevity risk combined aggregate|**R0270**|||||||
|Mortality risk|**R0310**|||||||
|trend|**R0320**|||||||
|level|**R0330**|||||||
|volatility|**R0340**|||||||
|catastrophe|**R0350**|||||||
|Longevity risk|**R0360**|||||||
|trend|**R0370**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**0,6**|**0,7**|**0,75**|**0,8**|**0,9**|**0,975**|
|||**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|
|level|**R0380**|||||||
|volatility|**R0390**|||||||
|catastrophe|**R0400**|||||||
|Disability-morbidity risk aggregate|**R0410**|||||||
|Medical expense|**R0420**|||||||
|increase of medical payments|**R0430**|||||||
|decrease of medical payments|**R0440**|||||||
|Income protection|**R0450**|||||||
|Disability other than Medical expense and<br>income protection|**R0460**|||||||
|Lapse risk aggregate|**R0470**|||||||
|risk of increase in lapse rates|**R0480**|||||||
|risk of decrease in lapse rates|**R0490**|||||||
|mass lapse risk|**R0500**|||||||
|Lapse type split (other than mass lapse)|**R0510**|||||||
|full surrender|**R0520**|||||||
|partial surrender|**R0530**|||||||
|other|**R0540**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**0,6**|**0,7**|**0,75**|**0,8**|**0,9**|**0,975**|
|||**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|
|Health SLT expense risk|**R0550**|||||||
|Health SLT catastrophe risk|**R0560**|||||||
|Health SLT revision risk|**R0570**|||||||
|Trend risk|**R0580**|||||||
|Level risk|**R0590**|||||||
|Catastrophe risk|**R0600 **|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**0,98**|**0,985**|**0,99**|**0,995**|**0,997**|**0,999**|
|||**C0260**|**C0270**|**C0280**|**C0290**|**C0300**|**C0310**|
|Mortality risk aggregate|**R0010**|||||||
|trend|**R0020**|||||||
|level|**R0030**|||||||
|volatility|**R0040**|||||||
|catastrophe|**R0050**|||||||
|Longevity risk aggregate|**R0060**|||||||
|trend|**R0070**|||||||
|level|**R0080**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**0,98**|**0,985**|**0,99**|**0,995**|**0,997**|**0,999**|
|||**C0260**|**C0270**|**C0280**|**C0290**|**C0300**|**C0310**|
|volatility|**R0090**|||||||
|catastrophe|**R0100**|||||||
|Disability-morbidity risk aggregate|**R0110**|||||||
|trend|**R0120**|||||||
|level|**R0130**|||||||
|volatility|**R0140**|||||||
|catastrophe|**R0150**|||||||
|Lapse risk aggregate|**R0160**|||||||
|risk of increase in lapse rates|**R0170**|||||||
|risk of decrease in lapse rates|**R0180**|||||||
|mass lapse risk|**R0190**|||||||
|Lapse type split (other than mass lapse)|**R0200**|||||||
|full surrender|**R0210**|||||||
|partial surrender|**R0220**|||||||
|other|**R0230**|||||||
|Life expense risk|**R0240**|||||||
|Life catastrophe risk|**R0250**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**0,98**|**0,985**|**0,99**|**0,995**|**0,997**|**0,999**|
|||**C0260**|**C0270**|**C0280**|**C0290**|**C0300**|**C0310**|
|Life revision risk|**R0260**|||||||
|Mortality & Longevity risk combined aggregate|**R0270**|||||||
|Mortality risk|**R0310**|||||||
|trend|**R0320**|||||||
|level|**R0330**|||||||
|volatility|**R0340**|||||||
|catastrophe|**R0350**|||||||
|Longevity risk|**R0360**|||||||
|trend|**R0370**|||||||
|level|**R0380**|||||||
|volatility|**R0390**|||||||
|catastrophe|**R0400**|||||||
|Disability-morbidity risk aggregate|**R0410**|||||||
|Medical expense|**R0420**|||||||
|increase of medical payments|**R0430**|||||||
|decrease of medical payments|**R0440**|||||||
|Income protection|**R0450**|||||||

|Col1|Col2|Probability distribution|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|||**0,98**|**0,985**|**0,99**|**0,995**|**0,997**|**0,999**|
|||**C0260**|**C0270**|**C0280**|**C0290**|**C0300**|**C0310**|
|Disability other than Medical expense and<br>income protection|**R0460**|||||||
|Lapse risk aggregate|**R0470**|||||||
|risk of increase in lapse rates|**R0480**|||||||
|risk of decrease in lapse rates|**R0490**|||||||
|mass lapse risk|**R0500**|||||||
|Lapse type split (other than mass lapse)|**R0510**|||||||
|full surrender|**R0520**|||||||
|partial surrender|**R0530**|||||||
|other|**R0540**|||||||
|Health SLT expense risk|**R0550**|||||||
|Health SLT catastrophe risk|**R0560**|||||||
|Health SLT revision risk|**R0570**|||||||
|Trend risk|**R0580**|||||||
|Level risk|**R0590**|||||||
|Catastrophe risk|**R0600**|||||||

|Col1|Col2|SCR|
|---|---|---|
|||**C0320**|
|Total undiversified|**R0610**||
|Diversification|**R0620**||
|Diversified|**R0630**||

|S.26.15.01 Internal model - Operational risk Operational risk - Classification|Col2|Col3|
|---|---|---|
|||C0010|
|Is Basel L1 classification used?|R0010||
|Is Basel L1 & L2 classification used?|R0020||

**Internal model - Risk model data**

|Scenario<br>name|Unique ID|Unique ID of parent<br>level|Basel Level 1 classifi­<br>cation mapping|Basel Level 2 classifi­<br>cation mapping|Probability distribution|Solvency Capital<br>Requirement|
|---|---|---|---|---|---|---|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||

|Probability distribution|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**0,005**|**0,025**|**0,05**|**0,25**|**0,5**|**0,75**|**0,9**|**0,95**|**0,975**|**0,99**|**0,995**|**0,997**|**0,999**|
|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|
||||||||||||||

|Internal model - SCR|Col2|Col3|
|---|---|---|
|||**SCR**|
|||**C0220**|
|Total undiversified level 2|**R0030**||
|Sum of diversification inside level 2<br>items|**R0040**||
|Total undiversified level 1|**R0050**||
|Operational<br>risk<br>- <br>diversification<br>between level 1 items|**R0060**||
|Operational risk - diversified|**R0070**||

**S.26.16.01**

**Internal model - Model Changes**

**Model Changes - Model Change Policy**

|Col1|Change ID|Date of<br>approval|Date of<br>submission|Description of<br>change to the<br>model|
|---|---|---|---|---|
||**C0020**|**C0030**|**C0040**|**C0050**|
|Model<br>Change<br>Policy|||||

**Model Changes - Major changes**

|Type of<br>change|Change<br>ID|Description of change|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|Col17|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Type of**<br>**change**|**Change**<br>**ID**|**Date of**<br>**approval**|**Date of**<br>**submissi­**<br>**on**|**Descripti­**<br>**on of**<br>**change to**<br>**the**<br>**model**|**Change**<br>**resulting**<br>**from**|**Other**<br>**catego­**<br>**rization**<br>**and**<br>**expla­**<br>**nation**|**Market**<br>**risk**<br>**impact**|**CREDIT**<br>**FinInstr**<br>**risk**<br>**impact**|**CREDIT**<br>**NonFi­**<br>**nInstr**<br>**impact**|**Non-Life**<br>**& Health**<br>**NSLT risk**<br>**impact**|**Life &**<br>**Health**<br>**risk**<br>**impact**|**Oper­**<br>**ational**<br>**risk**<br>**impact**|**Pension**<br>**risk**<br>**impact**|**Depende­**<br>**ncy**<br>**structure**<br>**and**<br>**corre­**<br>**lation**<br>**impact**|**Other**<br>**(free text)**|**Change**<br>**qualifi­**<br>**cation**|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|
||||||||||||||||||

|Change impact|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|
|---|---|---|---|---|---|---|---|---|
|**Total SCR**<br>**value before**<br>**change**<br>**(amount)**|**Reference**<br>**date of SCR**<br>**impact**|**Total SCR value**<br>**after change**<br>**(amount)**|**Total SCR**<br>**change %**|**Own Funds w/o**<br>**change (amount)**|**Own Funds**<br>**with change**<br>**(amount)**|**Other trigger**|**Other trigger**<br>**impact (amount)**|**Other trigger**<br>**impact %**|
|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|**C0260**|**C0270**|**C0280 **|
||||||||||

|Model Changes - Total minor|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|
|---|---|---|---|---|---|---|---|---|---|
|||**Own Funds w/o**<br>**change (amount)**|**Own Funds with**<br>**change (amount)**|**SCR sum for**<br>**minor changes**<br>**increasing SCR**|**SCR sum for**<br>**minor changes**<br>**decreasing SCR**|**Number of**<br>**minor changes**<br>**implemented**<br>**during the**<br>**reporting**<br>**period**|**Threshold for**<br>**accumulation**|**Reset**|**Reason for**<br>**reset**|
|||**C0220**|**C0230**|**C0240**|**C0250**|**C0290**|**C0300**|**C0310**|**C0320**|
|Total minor|**R0010**|||||||||

**S.27.01.01**

**Solvency Capital Requirement - Non-life and Health catastrophe risk**

|Simplifications used|Col2|Col3|
|---|---|---|
|||Simplifications used|
|||C0001|
|Simplifications used - fire risk|R0001||
|Simplifications used - natural catastrophe risk|R0002||

|Non-life and Health catastrophe risk - Summary|Col2|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**||||

|Non-life and Health catastrophe risk - Summary|Col2|SCR before risk mitigation|Total risk mitigation|SCR after risk mitigation|
|---|---|---|---|---|
|||**C0010**|**C0020**|**C0030 **|
|**Catastrophe**<br>**risk**<br>**non-proportional**<br>**property**<br>**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 diversifi­**<br>**cation**|**R0190**||||
|Diversification between sub-modules|**R0200**||||
|**Total Non-life catastrophe risk after diversifi­**<br>**cation**|**R0210**||||

|Non-life and Health catastrophe risk - Summary|Col2|SCR before risk mitigation|Total risk mitigation|SCR after risk mitigation|
|---|---|---|---|---|
|||**C0010**|**C0020**|**C0030 **|
|**Health catastrophe risk - Summary**|||||
|**Health catastrophe risk**|**R0300**||||
|Mass accident|**R0310**||||
|Accident concentration|**R0320**||||
|Pandemic|**R0330**||||
|Diversification between sub-modules|**R0340 **||||

**(cont.)**

|Natural Catastrophe risk - Windstorm|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**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**|||||||
|Republic of Slovenia|**R0441**|||||||

**(cont.)**

|Natural Catastrophe risk - Windstorm|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|French Republic [except Guadeloupe, Martinique,<br>the Collectivity of Saint Martin and Réunion]; Prin­<br>cipality of Monaco; Principality of Andorra|**R0450**|||||||
|Federal Republic of Germany|**R0460**|||||||
|Republic of Hungary|**R0461**|||||||
|Republic of Iceland|**R0470**|||||||
|Ireland|**R0480**|||||||
|Grand Duchy of Luxemburg|**R0490**|||||||
|Kingdom of the Netherlands|**R0500**|||||||
|Kingdom of Norway|**R0510**|||||||
|Republic of Poland|**R0520**|||||||
|Republic of Finland|**R0521**|||||||
|Kingdom of Spain|**R0530**|||||||

**(cont.)**

|Natural Catastrophe risk - Windstorm|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|Kingdom of Sweden|**R0540**|||||||
|United Kingdom of Great Britain and Northern<br>Ireland|**R0550**|||||||
|Guadeloupe|**R0560**|||||||
|Martinique|**R0570**|||||||
|Collectivity of Saint Martin|**R0580**|||||||
|Réunion|**R0590**|||||||
|**Total Windstorm specified Regions before**<br>**diversification**|**R0600**|||||||
|Northern Europe|**R0610**|||||||
|Western Europe|**R0620**|||||||
|Eastern Europe|**R0630**|||||||
|Southern Europe|**R0640**|||||||
|Central and Western Asia|**R0650**|||||||

**(cont.)**

|Natural Catastrophe risk - Windstorm|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|Eastern Asia|**R0660**|||||||
|South and South-Eastern Asia|**R0670**|||||||
|Oceania|**R0680**|||||||
|Northern Africa|**R0690**|||||||
|Southern Africa|**R0700**|||||||
|Northern America excluding the United States of<br>America|**R0710 **|||||||

|Natural Catastrophe risk - Windstorm|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0100**|**C0110**|**C0120**|
|Republic of Austria|**R0400**||||
|Kingdom of Belgium|**R0410**||||
|Czech Republic|**R0420**||||
|Swiss Confederation; Principality of Lichtenstein|**R0430**||||

|Natural Catastrophe risk - Windstorm|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0100**|**C0110**|**C0120**|
|Kingdom of Denmark|**R0440**||||
|Republic of Slovenia|**R0441**||||
|French Republic [except Guadeloupe, Martinique,<br>the Collectivity of Saint Martin and Réunion]; Prin­<br>cipality of Monaco; Principality of Andorra|**R0450**||||
|Federal Republic of Germany|**R0460**||||
|Republic of Hungary|**R0461**||||
|Republic of Iceland|**R0470**||||
|Ireland|**R0480**||||
|Grand Duchy of Luxemburg|**R0490**||||
|Kingdom of the Netherlands|**R0500**||||
|Kingdom of Norway|**R0510**||||
|Republic of Poland|**R0520**||||

|Natural Catastrophe risk - Windstorm|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0100**|**C0110**|**C0120**|
|Republic of Finland|**R0521**||||
|Kingdom of Spain|**R0530**||||
|Kingdom of Sweden|**R0540**||||
|United Kingdom of Great Britain and Northern<br>Ireland|**R0550**||||
|Guadeloupe|**R0560**||||
|Martinique|**R0570**||||
|Collectivity of Saint Martin|**R0580**||||
|Réunion|**R0590**||||
|**Total Windstorm specified Regions before**<br>**diversification**|**R0600**||||
|Northern Europe|**R0610**||||
|Western Europe|**R0620**||||
|Eastern Europe|**R0630**||||
|Southern Europe|**R0640**||||

|Natural Catastrophe risk - Windstorm|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0100**|**C0110**|**C0120**|
|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<br>America|**R0710 **||||

**(cont.)**

|Natural Catastrophe risk - Windstorm|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|Caribbean and Central America|**R0720**|||||||
|Eastern South America|**R0730**|||||||
|Northern, southern and western South America|**R0740**|||||||

**(cont.)**

|Natural Catastrophe risk - Windstorm|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|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 diver­**<br>**sifications**|**R0790**|||||||
|**Total Windstorm all Regions before diversifi­**<br>**cation**|**R0800**|||||||
|Diversification effect between regions|**R0810**|||||||
|**Total Windstorm after diversification**|**R0820**|||||||

|Natural Catastrophe risk - Windstorm|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**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 diver­**<br>**sifications**|**R0790**||||
|**Total Windstorm all Regions before diversifi­**<br>**cation**|**R0800**||||
|Diversification effect between regions|**R0810**||||
|**Total Windstorm after diversification**|**R0820**||||

**(cont.)**

|Natural Catastrophe risk - Earthquake|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|||**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,<br>the Collectivity of Saint Martin and Réunion]; Prin­<br>cipality of Monaco; Principality of Andorra|**R0900**|||||||
|Federal Republic of Germany|**R0910**|||||||

**(cont.)**

|Natural Catastrophe risk - Earthquake|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|
|Hellenic Republic|**R0920**|||||||
|Republic of Hungary|**R0930**|||||||
|Italian Republic; Republic of San Marino; Vatican<br>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 specified Regions before**<br>**diversification**|**R1030**|||||||

**(cont.)**

|Natural Catastrophe risk - Earthquake|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|
|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<br>America|**R1140**|||||||

|Natural Catastrophe risk - Earthquake|Col2|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|
|||**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,<br>the Collectivity of Saint Martin and Réunion]; Prin­<br>cipality 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<br>City State|**R0940**|||

|Natural Catastrophe risk - Earthquake|Col2|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|
|||**C0190**|**C0200**|
|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 specified Regions before**<br>**diversification**|**R1030**|||
|Northern Europe|**R1040**|||
|Western Europe|**R1050**|||
|Eastern Europe|**R1060**|||

|Natural Catastrophe risk - Earthquake|Col2|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|
|||**C0190**|**C0200**|
|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<br>America|**R1140 **|||

**(cont.)**

|Natural Catastrophe risk - Earthquake|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|
|Caribbean and Central America|**R1150**|||||||
|Eastern South America|**R1160**|||||||

**(cont.)**

|Natural Catastrophe risk - Earthquake|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|
|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 diver­**<br>**sifications**|**R1220**|||||||
|**Total Earthquake all Regions before diversifi­**<br>**cation**|**R1230**|||||||
|Diversification effect between regions|**R1240**|||||||
|**Total Earthquake after diversification**|**R1250**|||||||

|Natural Catastrophe risk - Earthquake|Col2|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|
|||**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 diver­**<br>**sifications**|**R1220**|||
|**Total Earthquake all Regions before diversifi­**<br>**cation**|**R1230**|||
|Diversification effect between regions|**R1240**|||
|**Total Earthquake after diversification**|**R1250**|||

**(cont.)**

|Natural Catastrophe risk - Flood|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**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,<br>the Collectivity of Saint Martin and Réunion]; Prin­<br>cipality of Monaco; Principality of Andorra|**R1310**|||||||
|Federal Republic of Germany|**R1320**|||||||
|Republic of Hungary|**R1330**|||||||
|Italian Republic; Republic of San Marino; Vatican<br>City State|**R1340**|||||||
|Republic of Poland|**R1350**|||||||

**(cont.)**

|Natural Catastrophe risk - Flood|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|Romania|**R1360**|||||||
|Slovak Republic|**R1370**|||||||
|Republic of Slovenia|**R1380**|||||||
|United Kingdom of Great Britain and Northern<br>Ireland|**R1390**|||||||
|**Total Flood specified Regions before diversifi­**<br>**cation**|**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**|||||||

**(cont.)**

|Natural Catastrophe risk - Flood|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|Oceania|**R1480**|||||||
|Northern Africa|**R1490**|||||||
|Southern Africa|**R1500**|||||||
|Northern America excluding the United States of<br>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|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**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,<br>the Collectivity of Saint Martin and Réunion]; Prin­<br>cipality of Monaco; Principality of Andorra|**R1310**||||
|Federal Republic of Germany|**R1320**||||
|Republic of Hungary|**R1330**||||
|Italian Republic; Republic of San Marino; Vatican<br>City State|**R1340**||||
|Republic of Poland|**R1350**||||
|Romania|**R1360**||||
|Slovak Republic|**R1370**||||
|Republic of Slovenia|**R1380**||||

|Natural Catastrophe risk - Flood|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0270**|**C0280**|**C0290**|
|United Kingdom of Great Britain and Northern<br>Ireland|**R1390**||||
|**Total Flood specified Regions before diversifi­**<br>**cation**|**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<br>America|**R1510**||||

|Natural Catastrophe risk - Flood|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0270**|**C0280**|**C0290**|
|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 **||||

**(cont.)**

|Natural Catastrophe risk - Flood|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|Western United States of America|**R1580**|||||||
|**Total Flood Other Regions before diversifica­**<br>**tions**|**R1590**|||||||
|**Total Flood all Regions before diversification**|**R1600**|||||||

**(cont.)**

|Natural Catastrophe risk - Flood|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|Diversification effect between regions|**R1610**|||||||
|**Total Flood after diversification**|**R1620 **|||||||

|Natural Catastrophe risk - Flood|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0270**|**C0280**|**C0290**|
|Western United States of America|**R1580**||||
|**Total Flood Other Regions before diversifica­**<br>**tions**|**R1590**||||
|**Total Flood all Regions before diversification**|**R1600**||||
|Diversification effect between regions|**R1610**||||
|**Total Flood after diversification**|**R1620**||||

**(cont.)**

|Natural Catastrophe risk - Hail|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|**C0350**|
|Republic of Austria|**R1630**|||||||
|Kingdom of Belgium|**R1640**|||||||
|Czech Republic|**R1641**|||||||
|Swiss Confederation; Principality of Lichtenstein|**R1650**|||||||
|French Republic [except Guadeloupe, Martinique,<br>the Collectivity of Saint Martin and Réunion]; Prin­<br>cipality of Monaco; Principality of Andorra|**R1660**|||||||
|Federal Republic of Germany|**R1670**|||||||
|Italian Republic; Republic of San Marino; Vatican<br>City State|**R1680**|||||||
|Grand Duchy of Luxemburg|**R1690**|||||||
|Kingdom of the Netherlands|**R1700**|||||||
|Republic of Slovenia|**R1701**|||||||

**(cont.)**

|Natural Catastrophe risk - Hail|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|**C0350**|
|Kingdom of Spain|**R1710**|||||||
|**Total Hail specified Regions before diversifi­**<br>**cation**|**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**|||||||

**(cont.)**

|Natural Catastrophe risk - Hail|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|**C0350**|
|Southern Africa|**R1820**|||||||
|Northern America excluding the United States of<br>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 diversifica­**<br>**tions**|**R1910**|||||||

**(cont.)**

|Natural Catastrophe risk - Hail|Col2|Estimation of<br>the gross<br>premiums to be<br>earned|Exposure|Specified Gross<br>Loss|Catastrophe<br>Risk Charge<br>Factor before<br>risk mitigation|Scenario A or B|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|**C0350 **|
|**Total Hail all Regions before diversification**|**R1920**|||||||
|Diversification effect between regions|**R1930**|||||||
|**Total Hail after diversification**|**R1940 **|||||||

|Natural Catastrophe risk - Hail|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0360**|**C0370**|**C0380**|
|Republic of Austria|**R1630**||||
|Kingdom of Belgium|**R1640**||||
|Czech Republic|**R1641**||||
|Swiss Confederation; Principality of Lichtenstein|**R1650**||||
|French Republic [except Guadeloupe, Martinique,<br>the Collectivity of Saint Martin and Réunion]; Prin­<br>cipality of Monaco; Principality of Andorra|**R1660**||||
|Federal Republic of Germany|**R1670**||||

|Natural Catastrophe risk - Hail|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0360**|**C0370**|**C0380**|
|Italian Republic; Republic of San Marino; Vatican<br>City State|**R1680**||||
|Grand Duchy of Luxemburg|**R1690**||||
|Kingdom of the Netherlands|**R1700**||||
|Republic of Slovenia|**R1701**||||
|Kingdom of Spain|**R1710**||||
|**Total Hail specified Regions before diversifi­**<br>**cation**|**R1720**||||
|Northern Europe|**R1730**||||
|Western Europe|**R1740**||||
|Eastern Europe|**R1750**||||
|Southern Europe|**R1760**||||
|Central and Western Asia|**R1770**||||

|Natural Catastrophe risk - Hail|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0360**|**C0370**|**C0380**|
|Eastern Asia|**R1780**||||
|South and South-Eastern Asia|**R1790**||||
|Oceania|**R1800**||||
|Northern Africa|**R1810**||||
|Southern Africa|**R1820**||||
|Northern America excluding the United States of<br>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**||||

|Natural Catastrophe risk - Hail|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0360**|**C0370**|**C0380**|
|Western United States of America|**R1900**||||
|**Total Hail Other Regions before diversifica­**<br>**tions**|**R1910**||||
|**Total Hail all Regions before diversification**|**R1920**||||
|Diversification effect between regions|**R1930**||||
|**Total Hail after diversification**|**R1940 **||||

|Natural Catastrophe risk -Subsidence|Col2|Estimation of the<br>gross premiums<br>to be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Catastrophe Risk<br>Charge before<br>risk mitigation|Estimated Risk<br>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|Col2|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|
|||**C0450**|**C0460 **|
|**Total Subsidence before diversification**|**R1950**|||
|Diversification effect between zones|**R1960**|||
|**Total Subsidence after diversification**|**R1970 **|||

|Catastrophe risk - Non-proportional property<br>reinsurance|Col2|Estimation of the<br>premiums to be<br>earned|Catastrophe Risk<br>Charge before<br>risk mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|---|
|||**C0470**|**C0480**|**C0490**|**C0500**|**C0510**|
|Non-proportional property reinsurance|**R2000 **||||||

|Man made catastrophe risk - Motor Vehicle Liability|Col2|Number of<br>vehicles policy<br>limit above<br>24MEUR|Number of<br>vehicles policy<br>limit below or<br>equal to 24MEUR|Catastrophe Risk<br>Charge Motor<br>Vehicle Liability<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge Motor<br>Vehicle Liability<br>after risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0520**|**C0530**|**C0540**|**C0550**|**C0560**|**C0570**|
|Motor Vehicle Liability|**R2100**|||||||

|Man made catastrophe risk - Marine Tanker Collision|Col2|Catastrophe<br>Risk Charge<br>Share marine<br>hull in tanker t<br>before risk<br>mitigation|Catastrophe<br>Risk Charge<br>Share marine<br>liability in<br>tanker t before<br>risk mitigation|Catastrophe<br>Risk Charge<br>Share marine oil<br>pollution<br>liability in<br>tanker t before<br>risk mitigation|Catastrophe<br>Risk Charge<br>Marine Tanker<br>Collision before<br>risk mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|
|---|---|---|---|---|---|---|---|
|||**C0580**|**C0590**|**C0600**|**C0610**|**C0620**|**C0630**|
|Marine Tanker Collision|**R2200 **|||||||

|Man made catastrophe risk - Marine Tanker Collision|Col2|Catastrophe<br>Risk Charge<br>Marine Tanker<br>Collision after<br>risk mitigation|Name vessel|
|---|---|---|---|
|||**C0640**|**C0650**|
|Marine Tanker Collision|**R2200 **|||

**(cont.)**

|Man made catastrophe risk - Marine Platform Explosion|Col2|Catastrophe<br>Risk Charge<br>Property<br>damage before<br>risk mitigation|Catastrophe<br>Risk Charge<br>Removal of<br>wreckage<br>before risk<br>mitigation|Catastrophe<br>Risk Charge<br>Loss of<br>production<br>income before<br>risk mitigation|Catastrophe<br>Risk Charge<br>Capping of the<br>well or making<br>the well secure<br>before risk<br>mitigation|Catastrophe<br>Risk Charge<br>Liability<br>insurance and<br>reinsurance<br>obligations<br>before risk miti­<br>gation|Catastrophe<br>Risk Charge<br>Marine Platform<br>Explosion<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0660**|**C0670**|**C0680**|**C0690**|**C0700**|**C0710**|
|Marine Platform Explosion|**R2300**|||||||

|Man made catastrophe risk - Marine Platform Explosion|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>Marine Platform<br>Explosion after<br>risk mitigation|Name platform|
|---|---|---|---|---|---|
|||**C0720**|**C0730**|**C0740**|**C0750**|
|Marine Platform Explosion|**R2300 **|||||

|Man made catastrophe risk - Marine|Col2|Catastrophe<br>Risk Charge<br>Marine before<br>risk mitigation|Estimated Total<br>Risk Mitigation|Catastrophe<br>Risk Charge<br>Marine after<br>risk mitigation|
|---|---|---|---|---|
|||**C0760**|**C0770**|**C0780 **|
|**Total before diversification**|**R2400**||||
|Diversification between type of event|**R2410**||||
|**Total after diversification**|**R2420**||||

|Number of vessels|Col2|Col3|
|---|---|---|
|||**Number**|
|||**C0781 **|
|**Number of vessels below the threshold of EUR**<br>**250k**|**R2421**||

|Man made catastrophe risk - Aviation|Col2|Catastrophe risk<br>Charge Aviation<br>hull before risk<br>mitigation|Catastrophe risk<br>Charge Aviation<br>liability before risk<br>mitigation|Catastrophe Risk<br>Charge Aviation<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>Aviation after<br>risk mitigation|
|---|---|---|---|---|---|---|---|
|||**C0790**|**C0800**|**C0810**|**C0820**|**C0830**|**C0840**|
|Gross Catastrophe Risk Charge Aviation|**R2500 **|||||||

|Man made catastrophe risk - Fire|Col2|Catastrophe Risk<br>Charge Fire before<br>risk mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>Fire after risk<br>mitigation|
|---|---|---|---|---|---|
|||**C0850**|**C0860**|**C0870**|**C0880**|
|Fire|**R2600 **|||||

|Man made catastrophe risk - Liability|Col2|Earned<br>premium<br>following 12<br>months|Largest liability<br>limit provided|Number of<br>claims|Catastrophe<br>Risk Charge<br>Liability<br>before risk<br>mitigation|Estimated<br>Risk Miti­<br>gation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>Liability after<br>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|Col2|Catastrophe Risk<br>Charge Liability<br>before risk miti­<br>gation|Estimated Total<br>Risk Mitigation|Catastrophe Risk<br>Charge Liability<br>after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0960**|**C0970**|**C0980 **|
|**Total before diversification**|**R2800**||||
|Diversification between type of cover|**R2810**||||
|**Total after diversification**|**R2820 **||||

|Man made catastrophe risk - Credit & Suretyship - Large<br>Credit Default|Col2|Exposure (indi­<br>vidual or group)|Proportion of<br>damage caused by<br>scenario|Catastrophe Risk<br>Charge Credit &<br>Surety before<br>risk mitigation -<br>Large Credit<br>Default|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>Credit & Surety<br>after risk miti­<br>gation - Large<br>Credit Default|
|---|---|---|---|---|---|---|---|
|||**C0990**|**C1000**|**C1010**|**C1020**|**C1030**|**C1040**|
|Largest exposure 1|**R2900**|||||||
|Largest exposure 2|**R2910**|||||||
|**Total**|**R2920**|||||||

|Man made catastrophe risk - Credit & Suretyship -<br>Recession Risk|Col2|Earned premium<br>following 12<br>months|Catastrophe Risk<br>Charge Credit &<br>Suretyship before<br>risk mitigation -<br>Recession Risk|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>Credit &<br>Suretyship after<br>risk mitigation -<br>Recession Risk|
|---|---|---|---|---|---|---|
|||**C1050**|**C1060**|**C1070**|**C1080**|**C1090 **|
|**Total**|**R3000 **||||||

|Man made catastrophe risk - Credit & Suretyship|Col2|Catastrophe Risk<br>Charge Credit &<br>Suretyship before<br>risk mitigation|Estimated Total<br>Risk Mitigation|Catastrophe Risk<br>Charge Credit &<br>Suretyship after<br>risk mitigation|
|---|---|---|---|---|
|||**C1100**|**C1110**|**C1120 **|
|**Total before diversification**|**R3100**||||
|Diversification between type of event|**R3110**||||
|**Total after diversification**|**R3120 **||||

|Other non-life catastrophe risk|Col2|Estimation of the<br>gross premiums to<br>be earned|Catastrophe Risk<br>Charge Other non-<br>life catastrophe<br>risk before risk<br>mitigation|Estimated Total<br>Risk Mitigation|Catastrophe<br>Risk Charge<br>Other non-life<br>catastrophe risk<br>after risk miti­<br>gation|
|---|---|---|---|---|---|
|||**C1130**|**C1140**|**C1150**|**C1160**|
|MAT other than Marine and Aviation|**R3200**|||||
|Non-proportional<br>MAT<br>reinsurance<br>other<br>than<br>Marine and Aviation|**R3210**|||||
|Miscellaneous financial loss|**R3220**|||||

|Non-proportional Casualty reinsurance other than<br>General liability|R3230|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|Non-proportional Credit & Surety reinsurance|**R3240**|||||
|**Total before diversification**|**R3250**|||||
|Diversification between groups of obligations|**R3260**|||||
|**Total after diversification**|**R3270 **|||||

|Col1|Col2|Accidental death|Col4|Permanent disability|Col6|Disability 10 years|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**||**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|
|||**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**|||||||

|Col1|Col2|Accidental death|Col4|Permanent disability|Col6|Disability 10 years|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**||**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|
|||**C1170**|**C1180**|**C1190**|**C1200**|**C1210**|**C1220**|
|Republic of Estonia|**R3370**|||||||
|Republic of Finland|**R3380**|||||||
|French Republic; Principality of Monaco; Principality<br>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<br>City State|**R3450**|||||||
|Republic of Latvia|**R3460**|||||||

|Col1|Col2|Accidental death|Col4|Permanent disability|Col6|Disability 10 years|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**||**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|
|||**C1170**|**C1180**|**C1190**|**C1200**|**C1210**|**C1220**|
|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**|||||||

|Col1|Col2|Accidental death|Col4|Permanent disability|Col6|Disability 10 years|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**||**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|
|||**C1170**|**C1180**|**C1190**|**C1200**|**C1210**|**C1220**|
|Swiss Confederation|**R3590**|||||||
|United Kingdom of Great Britain and Northern<br>Ireland|**R3600**|||||||
|**Total Mass accident all countries before diversifi­**<br>**cation**|**R3610**|||||||
|Diversification effect between countries|**R3620**|||||||
|**Total Mass accident all countries after diversifi­**<br>**cation**|**R3630 **|||||||

|Col1|Col2|Disability 12 months|Col4|Medical treatment|Col6|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**||**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|
|||**C1230**|**C1240**|**C1250**|**C1260**|**C1270**|**C1280**|
|Republic of Austria|**R3300**|||||||
|Kingdom of Belgium|**R3310**|||||||
|Republic of Bulgaria|**R3320**|||||||

|Col1|Col2|Disability 12 months|Col4|Medical treatment|Col6|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**||**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|
|||**C1230**|**C1240**|**C1250**|**C1260**|**C1270**|**C1280**|
|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<br>of Andorra|**R3390**|||||||
|Hellenic Republic|**R3400**|||||||
|Federal Republic of Germany|**R3410**|||||||
|Republic of Hungary|**R3420**|||||||
|Republic of Iceland|**R3430**|||||||

|Col1|Col2|Disability 12 months|Col4|Medical treatment|Col6|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**||**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|
|||**C1230**|**C1240**|**C1250**|**C1260**|**C1270**|**C1280**|
|Ireland|**R3440**|||||||
|Italian Republic; Republic of San Marino; Vatican<br>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**|||||||

|Col1|Col2|Disability 12 months|Col4|Medical treatment|Col6|Catastrophe<br>Risk Charge<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**||**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|
|||**C1230**|**C1240**|**C1250**|**C1260**|**C1270**|**C1280**|
|Republic of Slovenia|**R3560**|||||||
|Kingdom of Spain|**R3570**|||||||
|Kingdom of Sweden|**R3580**|||||||
|Swiss Confederation|**R3590**|||||||
|United Kingdom of Great Britain and Northern<br>Ireland|**R3600**|||||||
|**Total Mass accident all countries before diversifi­**<br>**cation**|**R3610**|||||||
|Diversification effect between countries|**R3620**|||||||
|**Total Mass accident all countries after diversifi­**<br>**cation**|**R3630**|||||||

|Health Catastrophe risk - Mass accident|Col2|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|
|||**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<br>of Andorra|**R3390**|||
|Hellenic Republic|**R3400**|||
|Federal Republic of Germany|**R3410**|||

|Health Catastrophe risk - Mass accident|Col2|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|
|||**C1290**|**C1300**|
|Republic of Hungary|**R3420**|||
|Republic of Iceland|**R3430**|||
|Ireland|**R3440**|||
|Italian Republic; Republic of San Marino; Vatican<br>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**|||

|Health Catastrophe risk - Mass accident|Col2|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|
|||**C1290**|**C1300**|
|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<br>Ireland|**R3600**|||
|**Total Mass accident all countries before diversifi­**<br>**cation**|**R3610**|||
|Diversification effect between countries|**R3620**|||
|**Total Mass accident all countries after diversifi­**<br>**cation**|**R3630**|||

|Health Catastrophe risk - Concentration accident|Col2|Largest known<br>accident risk<br>concentration|Accidental<br>death|Permanent<br>disability|Disability 10<br>years|Disability 12<br>months|Medical<br>treatment|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**Largest known**<br>**accident risk**<br>**concentration**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|
|**Health Catastrophe risk - Concentration accident**||**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**|||||||

|Health Catastrophe risk - Concentration accident|Col2|Largest known<br>accident risk<br>concentration|Accidental<br>death|Permanent<br>disability|Disability 10<br>years|Disability 12<br>months|Medical<br>treatment|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**Largest known**<br>**accident risk**<br>**concentration**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|
|**Health Catastrophe risk - Concentration accident**||**C1310**|**C1320**|**C1330**|**C1340**|**C1350**|**C1360**|
|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**|||||||

|Health Catastrophe risk - Concentration accident|Col2|Largest known<br>accident risk<br>concentration|Accidental<br>death|Permanent<br>disability|Disability 10<br>years|Disability 12<br>months|Medical<br>treatment|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**Largest known**<br>**accident risk**<br>**concentration**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|
|**Health Catastrophe risk - Concentration accident**||**C1310**|**C1320**|**C1330**|**C1340**|**C1350**|**C1360**|
|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<br>Ireland|**R4000 **|||||||

|Health Catastrophe risk - Concentration accident|Col2|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**C1370**|**C1380**|**C1390**|**C1400**|
|Republic of Austria|**R3700**|||||
|Kingdom of Belgium|**R3710**|||||
|Republic of Bulgaria|**R3720**|||||

|Health Catastrophe risk - Concentration accident|Col2|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**C1370**|**C1380**|**C1390**|**C1400**|
|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**|||||

|Health Catastrophe risk - Concentration accident|Col2|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**C1370**|**C1380**|**C1390**|**C1400**|
|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<br>Ireland|**R4000**|||||

**(cont.)**

|Health Catastrophe risk - Concentration accident|Col2|Largest known<br>accident risk<br>concentration|Accidental<br>death|Permanent<br>disability|Disability 10<br>years|Disability 12<br>months|Medical<br>treatment|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**Largest known**<br>**accident risk**<br>**concentration**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|
|**Health Catastrophe risk - Concentration accident**||**C1310**|**C1320**|**C1330**|**C1340**|**C1350**|**C1360 **|
|**Other countries to be considered in the Concen­**<br>**tration accident**||||||||
|**C1410**||||||||
|Country 1|**R4010**|||||||
|…||||||||

|Health Catastrophe risk - Concentration accident|Col2|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**C1370**|**C1380**|**C1390**|**C1400 **|
|**Other countries to be considered in the Concen­**<br>**tration accident**||||||
|**C1410**||||||
|Country 1|**R4010**|||||
|…||||||

|Health Catastrophe risk - Concentration accident|Col2|Largest known<br>accident risk<br>concentration|Accidental<br>death|Permanent<br>disability|Disability 10<br>years|Disability 12<br>months|Medical<br>treatment|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**Largest known**<br>**accident risk**<br>**concentration**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|
|**Health Catastrophe risk - Concentration accident**||**C1310**|**C1320**|**C1330**|**C1340**|**C1350**|**C1360 **|
|**Total Concentration accident all countries before**<br>**diversification**|**R4020**|||||||
|Diversification effect between countries|**R4030**|||||||
|**Total Concentration accident all countries after**<br>**diversification**|**R4040 **|||||||

|Health Catastrophe risk - Concentration accident|Col2|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe<br>Risk Charge<br>after risk miti­<br>gation|
|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**C1370**|**C1380**|**C1390**|**C1400 **|
|**Total Concentration accident all countries before**<br>**diversification**|**R4020**|||||
|Diversification effect between countries|**R4030**|||||
|**Total Concentration accident all countries after**<br>**diversification**|**R4040**|||||

|Health Catastrophe risk - Pandemic|Col2|Income protection|Col4|Medical expense|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Number of**<br>**insured people**|**Total pandemic**<br>**exposure**|**Number of**<br>**insured persons**|**Unit claim cost**<br>**hospitalisation**|**Ratio of insured**<br>**persons using**<br>**hospitalisation**|**Unit claim cost**<br>**medical practi­**<br>**tioner**|
|**Health Catastrophe risk - Pandemic**||**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**|||||||

|Health Catastrophe risk - Pandemic|Col2|Income protection|Col4|Medical expense|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Number of**<br>**insured people**|**Total pandemic**<br>**exposure**|**Number of**<br>**insured persons**|**Unit claim cost**<br>**hospitalisation**|**Ratio of insured**<br>**persons using**<br>**hospitalisation**|**Unit claim cost**<br>**medical practi­**<br>**tioner**|
|**Health Catastrophe risk - Pandemic**||**C1420**|**C1430**|**C1440**|**C1450**|**C1460**|**C1470**|
|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**|||||||

|Health Catastrophe risk - Pandemic|Col2|Income protection|Col4|Medical expense|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Number of**<br>**insured people**|**Total pandemic**<br>**exposure**|**Number of**<br>**insured persons**|**Unit claim cost**<br>**hospitalisation**|**Ratio of insured**<br>**persons using**<br>**hospitalisation**|**Unit claim cost**<br>**medical practi­**<br>**tioner**|
|**Health Catastrophe risk - Pandemic**||**C1420**|**C1430**|**C1440**|**C1450**|**C1460**|**C1470**|
|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<br>Ireland|**R4400**|||||||

|Health Catastrophe risk - Pandemic|Col2|Medical expense|Col4|Col5|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Ratio of insured**<br>**persons using**<br>**medical practi­**<br>**tioner**|**Unit claim**<br>**cost no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|
|**Health Catastrophe risk - Pandemic**||**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**||||||||

|Health Catastrophe risk - Pandemic|Col2|Medical expense|Col4|Col5|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Ratio of insured**<br>**persons using**<br>**medical practi­**<br>**tioner**|**Unit claim**<br>**cost no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|
|**Health Catastrophe risk - Pandemic**||**C1480**|**C1490**|**C1500**|**C1510**|**C1520**|**C1530**|**C1540**|
|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**||||||||

|Health Catastrophe risk - Pandemic|Col2|Medical expense|Col4|Col5|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Ratio of insured**<br>**persons using**<br>**medical practi­**<br>**tioner**|**Unit claim**<br>**cost no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|
|**Health Catastrophe risk - Pandemic**||**C1480**|**C1490**|**C1500**|**C1510**|**C1520**|**C1530**|**C1540**|
|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<br>Ireland|**R4400**||||||||

|Col1|Col2|Income protection|Col4|Medical expense|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Number of**<br>**insured people**|**Total pandemic**<br>**exposure**|**Number of**<br>**insured persons**|**Unit claim cost**<br>**hospitalisation**|**Ratio of insured**<br>**persons using**<br>**hospitalisation**|**Unit claim cost**<br>**medical practi­**<br>**tioner**|
|||**C1420**|**C1430**|**C1440**|**C1450**|**C1460**|**C1470 **|
|**Other**<br>**countries**<br>**to**<br>**be**<br>**considered**<br>**in**<br>**the**<br>**Pandemic**||||||||
|**C1550**||||||||
|Country 1|**R4410**|||||||
|…||||||||

**Total Pandemic all countries** **R4420**

|Col1|Col2|Medical expense|Col4|Col5|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Ratio of insured**<br>**persons using**<br>**medical practi­**<br>**tioner**|**Unit claim**<br>**cost no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|**Ratio of**<br>**insured**<br>**persons**<br>**using no**<br>**formal**<br>**medical care**|
|||**C1480**|**C1490**|**C1500**|**C1510**|**C1520**|**C1530**|**C1540 **|
|**Other**<br>**countries**<br>**to**<br>**be**<br>**considered**<br>**in**<br>**the**<br>**Pandemic**|||||||||
|**C1550**|||||||||
|Country 1|**R4410**||||||||
|…|||||||||

**Total Pandemic all countries** **R4420**

|S.27.01.04 Solvency Capital Requirement - Non-life and Health catastrophe risk Simplifications used|Col2|Col3|
|---|---|---|
|||Simplifications used|
|||C0001|
|Simplifications used - fire risk|R0001||
|Simplifications used - natural catastrophe risk|R0002||

|Non-life and Health catastrophe risk - Summary|Col2|SCR before risk<br>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**||||

|Non-life and Health catastrophe risk - Summary|Col2|SCR before risk<br>mitigation|Total risk mitigation|SCR after risk mitigation|
|---|---|---|---|---|
|||**C0010**|**C0020**|**C0030**|
|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|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|Republic of Austria|**R0400**|||||||
|Kingdom of Belgium|**R0410**|||||||
|Czech Republic|**R0420**|||||||
|Swiss Confederation; Principality of Lichten­<br>stein|**R0430**|||||||
|Kingdom of Denmark|**R0440**|||||||
|Republic of Slovenia|**R0441**|||||||
|French Republic [except Guadeloupe, Marti­<br>nique, the Collectivity of Saint Martin and<br>Réunion]; Principality of Monaco; Princi­<br>pality of Andorra|**R0450**|||||||
|Federal Republic of Germany|**R0460**|||||||
|Republic of Hungary|**R0461**|||||||
|Republic of Iceland|**R0470**|||||||
|Ireland|**R0480**|||||||
|Grand Duchy of Luxemburg|**R0490**|||||||
|Kingdom of the Netherlands|**R0500**|||||||
|Kingdom of Norway|**R0510**|||||||
|Republic of Poland|**R0520**|||||||

|Natural Catastrophe risk - Windstorm|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|Republic of Finland|**R0521**|||||||
|Kingdom of Spain|**R0530**|||||||
|Kingdom of Sweden|**R0540**|||||||
|United<br>Kingdom<br>of Great Britain<br>and<br>Northern Ireland|**R0550**|||||||
|Guadeloupe|**R0560**|||||||
|Martinique|**R0570**|||||||
|Collectivity of Saint Martin|**R0580**|||||||
|Réunion|**R0590**|||||||
|**Total**<br>**Windstorm**<br>**specified**<br>**Regions**<br>**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**|||||||

|Natural Catastrophe risk - Windstorm|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|Northern Africa|**R0690**|||||||
|Southern Africa|**R0700**|||||||
|Northern America excluding the United<br>States of America|**R0710 **|||||||

|Natural Catastrophe risk - Windstorm|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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**||||
|Republic of Slovenia|**R0441**||||
|French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and<br>Réunion]; Principality of Monaco; Principality of Andorra|**R0450**||||
|Federal Republic of Germany|**R0460**||||
|Republic of Hungary|**R0461**||||
|Republic of Iceland|**R0470**||||
|Ireland|**R0480**||||
|Grand Duchy of Luxemburg|**R0490**||||
|Kingdom of the Netherlands|**R0500**||||

|Natural Catastrophe risk - Windstorm|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|
|||**C0100**|**C0110**|**C0120**|
|Kingdom of Norway|**R0510**||||
|Republic of Poland|**R0520**||||
|Republic of Finland|**R0521**||||
|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 specified 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|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||C0040|C0050|C0060|C0070|C0080|C0090|
|Caribbean and Central America|**R0720**|||||||
|Eastern South America|**R0730**|||||||
|Northern,<br>southern<br>and<br>western<br>South<br>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**<br>**diversifications**|**R0790**|||||||
|**Total Windstorm**<br>**all Regions**<br>**before**<br>**diversification**|**R0800**|||||||
|Diversification effect between regions|**R0810**|||||||
|**Total Windstorm after diversification**|**R0820**|||||||

|Natural Catastrophe risk - Windstorm|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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 **||||

**(cont.)**

|Natural Catastrophe risk - Earthquake|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk<br>mitigation|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|
|Republic of Austria|**R0830**|||||||
|Kingdom of Belgium|**R0840**|||||||
|Republic of Bulgaria|**R0850**|||||||

**(cont.)**

|Natural Catastrophe risk - Earthquake|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk<br>mitigation|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|
|Republic of Croatia|**R0860**|||||||
|Republic of Cyprus|**R0870**|||||||
|Czech Republic|**R0880**|||||||
|Swiss Confederation; Principality of Lichten­<br>stein|**R0890**|||||||
|French Republic [except Guadeloupe, Marti­<br>nique, the Collectivity of Saint Martin and<br>Réunion]; Principality of Monaco; Princi­<br>pality of Andorra|**R0900**|||||||
|Federal Republic of Germany|**R0910**|||||||
|Hellenic Republic|**R0920**|||||||
|Republic of Hungary|**R0930**|||||||
|Italian Republic; Republic of San Marino;<br>Vatican City State|**R0940**|||||||
|Republic of Malta|**R0950**|||||||
|Portuguese Republic|**R0960**|||||||
|Romania|**R0970**|||||||
|Slovak Republic|**R0980**|||||||
|Republic of Slovenia|**R0990**|||||||
|Guadeloupe|**R1000**|||||||

**(cont.)**

|Natural Catastrophe risk - Earthquake|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk<br>mitigation|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|
|Martinique|**R1010**|||||||
|Collectivity of Saint Martin|**R1020**|||||||
|**Total**<br>**Earthquake**<br>**specified**<br>**Regions**<br>**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<br>States of America|**R1140**|||||||

|Natural Catastrophe risk - Earthquake|Col2|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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<br>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 specified Regions before diversification**|**R1030**|||

|Natural Catastrophe risk - Earthquake|Col2|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|
|||**C0190**|**C0200**|
|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 **|||

**(cont.)**

|Natural Catastrophe risk - Earthquake|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk Miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|
|Caribbean and Central America|**R1150**|||||||
|Eastern South America|**R1160**|||||||
|Northern,<br>southern<br>and<br>western<br>South<br>America|**R1170**|||||||

**(cont.)**

|Natural Catastrophe risk - Earthquake|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk Miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|
|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**<br>**diversifications**|**R1220**|||||||
|**Total**<br>**Earthquake**<br>**all**<br>**Regions**<br>**before**<br>**diversification**|**R1230**|||||||
|Diversification effect between regions|**R1240**|||||||
|**Total Earthquake after diversification**|**R1250 **|||||||

|Natural Catastrophe risk - Earthquake|Col2|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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**|||

|Natural Catastrophe risk - Earthquake|Col2|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|
|||**C0190**|**C0200 **|
|**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|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**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 Lichten­<br>stein|**R1300**|||||||
|French Republic [except Guadeloupe, Marti­<br>nique, the Collectivity of Saint Martin and<br>Réunion]; Principality of Monaco; Princi­<br>pality of Andorra|**R1310**|||||||
|Federal Republic of Germany|**R1320**|||||||
|Republic of Hungary|**R1330**|||||||
|Italian Republic; Republic of San Marino;<br>Vatican City State|**R1340**|||||||

|Natural Catastrophe risk - Flood|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|Republic of Poland|**R1350**|||||||
|Romania|**R1360**|||||||
|Slovak Republic|**R1370**|||||||
|Republic of Slovenia|**R1380**|||||||
|United<br>Kingdom<br>of Great Britain<br>and<br>Northern Ireland|**R1390**|||||||
|**Total Flood specified Regions before**<br>**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**|||||||

|Natural Catastrophe risk - Flood|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|Northern America excluding the United<br>States of America|**R1510**|||||||
|Caribbean and Central America|**R1520**|||||||
|Eastern South America|**R1530**|||||||
|Northern,<br>southern<br>and<br>western<br>South<br>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|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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<br>Réunion]; Principality of Monaco; Principality of Andorra|**R1310**||||
|Federal Republic of Germany|**R1320**||||
|Republic of Hungary|**R1330**||||

|Natural Catastrophe risk - Flood|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|
|||**C0270**|**C0280**|**C0290**|
|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 specified 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**||||

|Natural Catastrophe risk - Flood|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|
|||**C0270**|**C0280**|**C0290**|
|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|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|Western United States of America|**R1580**|||||||
|**Total Flood Other Regions before diver­**<br>**sifications**|**R1590**|||||||
|**Total Flood all Regions before diversifi­**<br>**cation**|**R1600**|||||||
|Diversification effect between regions|**R1610**|||||||
|**Total Flood after diversification**|**R1620**|||||||

|Natural Catastrophe risk - Flood|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|**C0350**|
|Republic of Austria|**R1630**|||||||
|Kingdom of Belgium|**R1640**|||||||
|Czech Republic|**R1641**|||||||
|Swiss Confederation; Principality of Lichten­<br>stein|**R1650**|||||||
|French Republic [except Guadeloupe, Marti­<br>nique, the Collectivity of Saint Martin and<br>Réunion]; Principality of Monaco; Princi­<br>pality of Andorra|**R1660**|||||||
|Federal Republic of Germany|**R1670**|||||||

|Natural Catastrophe risk - Hail|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|**C0350**|
|Italian Republic; Republic of San Marino;<br>Vatican City State|**R1680**|||||||
|Grand Duchy of Luxemburg|**R1690**|||||||
|Kingdom of the Netherlands|**R1700**|||||||
|Republic of Slovenia|**R1701**|||||||
|Kingdom of Spain|**R1710**|||||||
|**Total Hail specified Regions before diver­**<br>**sification**|**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**|||||||

|Natural Catastrophe risk - Hail|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|**C0350**|
|Northern America excluding the United<br>States of America|**R1830**|||||||
|Caribbean and Central America|**R1840**|||||||
|Eastern South America|**R1850**|||||||
|Northern,<br>southern<br>and<br>western<br>South<br>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 diversifi­**<br>**cations**|**R1910**|||||||
|**Total Hail all Regions before diversifi­**<br>**cation**|**R1920**|||||||
|Diversification effect between regions|**R1930**|||||||
|**Total Hail after diversification**|**R1940**|||||||

|Natural Catastrophe risk - Hail|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|
|||**C0360**|**C0370**|**C0380**|
|Republic of Austria|**R1630**||||
|Kingdom of Belgium|**R1640**||||
|Czech Republic|**R1641**||||
|Swiss Confederation; Principality of Lichtenstein|**R1650**||||
|French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and<br>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**||||
|Republic of Slovenia|**R1701**||||
|Kingdom of Spain|**R1710**||||
|**Total Hail specified 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**||||

|Natural Catastrophe risk - Hail|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|
|||**C0360**|**C0370**|**C0380**|
|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|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk Miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**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|Col2|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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|Col2|Estimation of the<br>premiums to be<br>earned|Catastrophe Risk<br>Charge before<br>risk mitigation|Estimated Risk Miti­<br>gation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|---|
|||**C0470**|**C0480**|**C0490**|**C0500**|**C0510**|
|Non-proportional property reinsurance|**R2000 **||||||

|Man made catastrophe risk - Motor Vehicle<br>Liability|Col2|Number of vehicles<br>policy limit above<br>24MEUR|Number of vehicles<br>policy limit below<br>or equal to<br>24MEUR|Catastrophe Risk<br>Charge Motor<br>Vehicle Liability<br>before risk miti­<br>gation|Estimated Risk Miti­<br>gation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge Motor<br>Vehicle Liability<br>after risk mitigation|
|---|---|---|---|---|---|---|---|
|||**C0520**|**C0530**|**C0540**|**C0550**|**C0560**|**C0570**|
|Motor Vehicle Liability|**R2100**|||||||

|Man made catastrophe risk - Marine Tanker<br>Collision|Col2|Catastrophe Risk<br>Charge Share marine<br>hull in tanker t<br>before risk miti­<br>gation|Catastrophe Risk<br>Charge Share<br>marine liability<br>in tanker t<br>before risk miti­<br>gation|Catastrophe Risk<br>Charge Share<br>marine oil<br>pollution<br>liability in<br>tanker t before<br>risk mitigation|Catastrophe Risk<br>Charge Marine<br>Tanker Collision<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|
|---|---|---|---|---|---|---|---|
|||**C0580**|**C0590**|**C0600**|**C0610**|**C0620**|**C0630**|
|Marine Tanker Collision|**R2200 **|||||||

|Man made catastrophe risk - Marine Tanker Collision|Col2|Catastrophe Risk Charge<br>Marine Tanker Collision<br>after risk mitigation|Name vessel|
|---|---|---|---|
|||**C0640**|**C0650**|
|Marine Tanker Collision|**R2200 **|||

**(cont.)**

|Man made catastrophe risk - Marine<br>Platform Explosion|Col2|Catastrophe Risk<br>Charge Property<br>damage before risk<br>mitigation|Catastrophe Risk<br>Charge Removal<br>of wreckage<br>before risk miti­<br>gation|Catastrophe Risk<br>Charge Loss of<br>production<br>income before<br>risk mitigation|Catastrophe Risk<br>Charge Capping of<br>the well or making<br>the well secure<br>before risk miti­<br>gation|Catastrophe Risk<br>Charge Liability<br>insurance and<br>reinsurance<br>obligations<br>before risk miti­<br>gation|Catastrophe Risk<br>Charge Marine<br>Platform Explosion<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0660**|**C0670**|**C0680**|**C0690**|**C0700**|**C0710**|
|Marine Platform Explosion|**R2300 **|||||||

|Man made catastrophe risk - Marine Platform Explosion|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>Marine Platform<br>Explosion after risk miti­<br>gation|Name platform|
|---|---|---|---|---|---|
|||**C0720**|**C0730**|**C0740**|**C0750**|
|Marine Platform Explosion|**R2300**|||||

|Man made catastrophe risk - Marine|Col2|Catastrophe Risk Charge<br>Marine before risk miti­<br>gation|Estimated Total Risk<br>Mitigation|Catastrophe Risk Charge<br>Marine after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0760**|**C0770**|**C0780 **|
|**Total before diversification**|**R2400**||||
|Diversification between type of event|**R2410**||||
|**Total after diversification**|**R2420**||||

|Number of vessels|Col2|Col3|
|---|---|---|
|||**Number**|
|||**C0781 **|
|**Number of vessels below the threshold of EUR 250k**|**R2421 **||

|Man made catastrophe risk - Aviation|Col2|Catastrophe risk<br>Charge Aviation hull<br>before risk miti­<br>gation|Catastrophe risk<br>Charge Aviation<br>liability before risk<br>mitigation|Catastrophe Risk<br>Charge Aviation<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge Aviation<br>after risk mitigation|
|---|---|---|---|---|---|---|---|
|||**C0790**|**C0800**|**C0810**|**C0820**|**C0830**|**C0840**|
|Gross Catastrophe Risk Charge Aviation|**R2500 **|||||||

|Man made catastrophe risk - Fire|Col2|Catastrophe Risk<br>Charge Fire before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge Fire after risk<br>mitigation|
|---|---|---|---|---|---|
|||**C0850**|**C0860**|**C0870**|**C0880**|
|Fire|**R2600**|||||

|Man made catastrophe risk - Liability|Col2|Earned premium<br>following 12<br>months|Largest liability<br>limit provided|Number of claims|Catastrophe Risk<br>Charge Liability<br>before risk miti­<br>gation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge Liability<br>after risk miti­<br>gation|
|---|---|---|---|---|---|---|---|---|
|||**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|Col2|Catastrophe Risk Charge<br>Liability before risk<br>mitigation|Estimated Total Risk<br>Mitigation|Catastrophe Risk Charge<br>Liability after risk<br>mitigation|
|---|---|---|---|---|
|||**C0960**|**C0970**|**C0980 **|
|**Total before diversification**|**R2800**||||
|Diversification between type of cover|**R2810**||||
|**Total after diversification**|**R2820**||||

|Man made catastrophe risk - Credit &<br>Suretyship - Large Credit Default|Col2|Exposure (individual<br>or group)|Proportion of<br>damage caused by<br>scenario|Catastrophe Risk<br>Charge Credit &<br>Surety before risk<br>mitigation - Large<br>Credit Default|Estimated Risk Miti­<br>gation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge Credit &<br>Surety after risk<br>mitigation - Large<br>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|Col2|Earned premium<br>following 12<br>months|Catastrophe Risk<br>Charge Credit &<br>Suretyship before<br>risk mitigation -<br>Recession Risk|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge Credit &<br>Suretyship after risk<br>mitigation -<br>Recession Risk|
|---|---|---|---|---|---|---|
|||**C1050**|**C1060**|**C1070**|**C1080**|**C1090 **|
|**Total**|**R3000**||||||

|Man made catastrophe risk - Credit & Suretyship|Col2|Catastrophe Risk Charge<br>Credit & Suretyship<br>before risk mitigation|Estimated Total Risk<br>Mitigation|Catastrophe Risk Charge<br>Credit & Suretyship after<br>risk mitigation|
|---|---|---|---|---|
|||**C1100**|**C1110**|**C1120 **|
|**Total before diversification**|**R3100**||||
|Diversification between type of event|**R3110**||||
|**Total after diversification**|**R3120 **||||

|Other non-life catastrophe risk|Col2|Estimation of the gross<br>premiums to be earned|Catastrophe Risk<br>Charge Other non-life<br>catastrophe risk before<br>risk mitigation|Estimated Total Risk<br>Mitigation|Catastrophe Risk<br>Charge Other non-life<br>catastrophe risk after<br>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**|||||

|Col1|Col2|Accidental death|Col4|Permanent disability|Col6|Disability 10 years|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**|**Health Catastrophe risk - Mass accident**|**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|
|**Health Catastrophe risk - Mass accident**|**Health Catastrophe risk - Mass accident**|**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;<br>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;<br>Vatican City State|**R3450**|||||||
|Republic of Latvia|**R3460**|||||||

|Col1|Col2|Accidental death|Col4|Permanent disability|Col6|Disability 10 years|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**|**Health Catastrophe risk - Mass accident**|**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|
|**Health Catastrophe risk - Mass accident**|**Health Catastrophe risk - Mass accident**|**C1170**|**C1180**|**C1190**|**C1200**|**C1210**|**C1220**|
|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<br>Northern Ireland|**R3600**|||||||
|**Total Mass accident all countries before**<br>**diversification**|**R3610**|||||||
|Diversification effect between countries|**R3620**|||||||
|**Total Mass accident all countries after**<br>**diversification**|**R3630**|||||||

|Col1|Col2|Disability 12 months|Col4|Medical treatment|Col6|Catastrophe Risk<br>Charge before<br>risk mitigation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**|**Health Catastrophe risk - Mass accident**|**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|
|**Health Catastrophe risk - Mass accident**|**Health Catastrophe risk - Mass accident**|**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;<br>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;<br>Vatican City State|**R3450**|||||||
|Republic of Latvia|**R3460**|||||||

|Col1|Col2|Disability 12 months|Col4|Medical treatment|Col6|Catastrophe Risk<br>Charge before<br>risk mitigation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**|**Health Catastrophe risk - Mass accident**|**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|
|**Health Catastrophe risk - Mass accident**|**Health Catastrophe risk - Mass accident**|**C1230**|**C1240**|**C1250**|**C1260**|**C1270**|**C1280**|
|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<br>Northern Ireland|**R3600**|||||||
|**Total Mass accident**<br>**all countries**<br>**before diversification**|**R3610**|||||||
|Diversification effect between countries|**R3620**|||||||
|**Total Mass accident all countries after**<br>**diversification**|**R3630**|||||||

|Health Catastrophe risk - Mass accident|Col2|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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**|||

|Health Catastrophe risk - Mass accident|Col2|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|
|||**C1290**|**C1300**|
|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<br>accident|Col2|Largest known<br>accident risk<br>concentration|Accidental death|Permanent<br>disability|Disability 10 years|Disability 12<br>months|Medical treatment|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration**<br>**accident**||**Largest known**<br>**accident risk**<br>**concentration**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|
|**Health Catastrophe risk - Concentration**<br>**accident**||**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**|||||||

|Health Catastrophe risk - Concentration<br>accident|Col2|Largest known<br>accident risk<br>concentration|Accidental death|Permanent<br>disability|Disability 10 years|Disability 12<br>months|Medical treatment|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration**<br>**accident**||**Largest known**<br>**accident risk**<br>**concentration**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|
|**Health Catastrophe risk - Concentration**<br>**accident**||**C1310**|**C1320**|**C1330**|**C1340**|**C1350**|**C1360**|
|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<br>Northern Ireland|**R4000**|||||||

|Health Catastrophe risk - Concentration accident|Col2|Catastrophe Risk Charge<br>before risk mitigation|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**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**|||||

|Health Catastrophe risk - Concentration accident|Col2|Catastrophe Risk Charge<br>before risk mitigation|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**C1370**|**C1380**|**C1390**|**C1400**|
|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<br>accident|Col2|Largest known<br>accident risk<br>concentration|Accidental death|Permanent<br>disability|Disability 10 years|Disability 12<br>months|Medical treatment|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration**<br>**accident**||**Largest known**<br>**accident risk**<br>**concentration**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|
|**Health Catastrophe risk - Concentration**<br>**accident**||**C1310**|**C1320**|**C1330**|**C1340**|**C1350**|**C1360 **|
|**Other countries to be considered in the**<br>**Concentration accident**||||||||
|**C1410**||||||||
|Country 1|**R4010**|||||||
|…||||||||

|Health Catastrophe risk - Concentration accident|Col2|Catastrophe Risk Charge<br>before risk mitigation|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**C1370**|**C1380**|**C1390**|**C1400 **|
|**Other countries to be considered in the Concentration**<br>**accident**||||||
|**C1410**||||||
|Country 1|**R4010**|||||
|…||||||

|Health Catastrophe risk - Concentration<br>accident|Col2|Largest known<br>accident risk<br>concentration|Accidental death|Permanent<br>disability|Disability 10 years|Disability 12<br>months|Medical treatment|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration**<br>**accident**||**Largest known**<br>**accident risk**<br>**concentration**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|
|**Health Catastrophe risk - Concentration**<br>**accident**||**C1310**|**C1320**|**C1330**|**C1340**|**C1350**|**C1360 **|
|**Total**<br>**Concentration**<br>**accident**<br>**all**<br>**countries before diversification**|**R4020**|||||||
|Diversification effect between countries|**R4030**|||||||
|**Total**<br>**Concentration**<br>**accident**<br>**all**<br>**countries after diversification**|**R4040 **|||||||

|Health Catastrophe risk - Concentration accident|Col2|Catastrophe Risk Charge<br>before risk mitigation|Estimated Risk<br>Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**C1370**|**C1380**|**C1390**|**C1400 **|
|**Total Concentration accident all countries before diver­**<br>**sification**|**R4020**|||||
|Diversification effect between countries|**R4030**|||||
|**Total Concentration accident all countries after diversifi­**<br>**cation**|**R4040**|||||

|Health Catastrophe risk - Pandemic|Col2|Income protection|Col4|Medical expense|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Number of insured**<br>**people**|**Total pandemic**<br>**exposure**|**Number of**<br>**insured persons**|**Unit claim cost**<br>**hospitalisation**|**Ratio of insured**<br>**persons using**<br>**hospitalisation**|**Unit claim cost**<br>**medical practi­**<br>**tioner**|
|**Health Catastrophe risk - Pandemic**||**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**|||||||

|Health Catastrophe risk - Pandemic|Col2|Income protection|Col4|Medical expense|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Number of insured**<br>**people**|**Total pandemic**<br>**exposure**|**Number of**<br>**insured persons**|**Unit claim cost**<br>**hospitalisation**|**Ratio of insured**<br>**persons using**<br>**hospitalisation**|**Unit claim cost**<br>**medical practi­**<br>**tioner**|
|**Health Catastrophe risk - Pandemic**||**C1420**|**C1430**|**C1440**|**C1450**|**C1460**|**C1470**|
|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<br>Northern Ireland|**R4400**|||||||

|Health Catastrophe risk - Pandemic|Col2|Medical expense|Col4|Col5|Catastrophe Risk<br>Charge before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Ratio of insured**<br>**persons using**<br>**medical practi­**<br>**tioner**|**Unit claim cost no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|
|**Health Catastrophe risk - Pandemic**||**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**||||||||

|Health Catastrophe risk - Pandemic|Col2|Medical expense|Col4|Col5|Catastrophe Risk<br>Charge before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Ratio of insured**<br>**persons using**<br>**medical practi­**<br>**tioner**|**Unit claim cost no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|
|**Health Catastrophe risk - Pandemic**||**C1480**|**C1490**|**C1500**|**C1510**|**C1520**|**C1530**|**C1540**|
|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<br>and Northern Ireland|**R4400**||||||||

|Col1|Col2|Income protection|Col4|Medical expense|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Number of insured**<br>**people**|**Total pandemic**<br>**exposure**|**Number of**<br>**insured persons**|**Unit claim cost**<br>**hospitalisation**|**Ratio of insured**<br>**persons using**<br>**hospitalisa**tion|**Unit claim cost**<br>**medical practi­**<br>**tioner**|
|||**C1420**|**C1430**|**C1440**|**C1450**|**C1460**|**C1470 **|
|**Other countries to be considered in the**<br>**Pandemic**||||||||
|**C1550**||||||||
|Country 1|**R4410**|||||||
|…||||||||

**Total Pandemic all countries** **R4420**

|Col1|Col2|Medical expense|Col4|Col5|Catastrophe Risk<br>Charge before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Ratio of insured**<br>**persons using**<br>**medical**<br>**practitioner**|**Unit claim cost no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|
|||**C1480**|**C1490**|**C1500**|**C1510**|**C1520**|**C1530**|**C1540 **|
|**Other**<br>**countries**<br>**to**<br>**be**<br>**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 Simplifications used|Col2|Col3|
|---|---|---|
|||Simplifications used|
|||C0001|
|Simplifications used - fire risk|R0001||
|Simplifications used - natural catastrophe risk|R0002||

|Non-life and Health catastrophe risk - Summary|Col2|SCR before risk<br>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**||||

|Non-life and Health catastrophe risk - Summary|Col2|SCR before risk<br>mitigation|Total risk mitigation|SCR after risk mitigation|
|---|---|---|---|---|
|||**C0010**|**C0020**|**C0030**|
|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|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|Republic of Austria|**R0400**|||||||
|Kingdom of Belgium|**R0410**|||||||
|Czech Republic|**R0420**|||||||
|Swiss Confederation; Principality of Lichten­<br>stein|**R0430**|||||||
|Kingdom of Denmark|**R0440**|||||||
|Republic of Slovenia|**R0441**|||||||
|French Republic [except Guadeloupe, Marti­<br>nique, the Collectivity of Saint Martin and<br>Réunion]; Principality of Monaco; Princi­<br>pality of Andorra|**R0450**|||||||
|Federal Republic of Germany|**R0460**|||||||
|Republic of Hungary|**R0461**|||||||
|Republic of Iceland|**R0470**|||||||
|Ireland|**R0480**|||||||
|Grand Duchy of Luxemburg|**R0490**|||||||
|Kingdom of the Netherlands|**R0500**|||||||
|Kingdom of Norway|**R0510**|||||||
|Republic of Poland|**R0520**|||||||
|Republic of Finland|**R0521**|||||||

|Natural Catastrophe risk - Windstorm|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|Kingdom of Spain|**R0530**|||||||
|Kingdom of Sweden|**R0540**|||||||
|United<br>Kingdom<br>of Great Britain<br>and<br>Northern Ireland|**R0550**|||||||
|Guadeloupe|**R0560**|||||||
|Martinique|**R0570**|||||||
|Collectivity of Saint Martin|**R0580**|||||||
|Réunion|**R0590**|||||||
|**Total**<br>**Windstorm**<br>**specified**<br>**Regions**<br>**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**|||||||

|Natural Catastrophe risk - Windstorm|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|Oceania|**R0680**|||||||
|Northern Africa|**R0690**|||||||
|Southern Africa|**R0700**|||||||
|Northern America excluding the United<br>States of America|**R0710 **|||||||

|Natural Catastrophe risk - Windstorm|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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**||||
|Republic of Slovenia|**R0441**||||
|French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and<br>Réunion]; Principality of Monaco; Principality of Andorra|**R0450**||||
|Federal Republic of Germany|**R0460**||||

|Natural Catastrophe risk - Windstorm|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|
|||**C0100**|**C0110**|**C0120**|
|Republic of Hungary|**R0461**||||
|Republic of Iceland|**R0470**||||
|Ireland|**R0480**||||
|Grand Duchy of Luxemburg|**R0490**||||
|Kingdom of the Netherlands|**R0500**||||
|Kingdom of Norway|**R0510**||||
|Republic of Poland|**R0520**||||
|Republic of Finland|**R0521**||||
|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 specified Regions before diversification**|**R0600**||||
|Northern Europe|**R0610**||||
|Western Europe|**R0620**||||
|Eastern Europe|**R0630**||||

|Natural Catastrophe risk - Windstorm|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|
|||**C0100**|**C0110**|**C0120**|
|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|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
|Caribbean and Central America|**R0720**|||||||
|Eastern South America|**R0730**|||||||
|Northern,<br>southern<br>and<br>western<br>South<br>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**<br>**diversifications**|**R0790**|||||||
|**Total Windstorm**<br>**all Regions**<br>**before**<br>**diversification**|**R0800**|||||||
|Diversification effect between regions|**R0810**|||||||
|**Total Windstorm after diversification**|**R0820**|||||||

|Natural Catastrophe risk - Windstorm|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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**||||

**(cont.)**

|Natural Catastrophe risk - Earthquake|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|||**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 Lichten­<br>stein|**R0890**|||||||
|French Republic [except Guadeloupe, Marti­<br>nique, the Collectivity of Saint Martin and<br>Réunion]; Principality of Monaco; Princi­<br>pality of Andorra|**R0900**|||||||
|Federal Republic of Germany|**R0910**|||||||
|Hellenic Republic|**R0920**|||||||
|Republic of Hungary|**R0930**|||||||
|Italian Republic; Republic of San Marino;<br>Vatican City State|**R0940**|||||||
|Republic of Malta|**R0950**|||||||
|Portuguese Republic|**R0960**|||||||
|Romania|**R0970**|||||||
|Slovak Republic|**R0980**|||||||

**(cont.)**

|Natural Catastrophe risk - Earthquake|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|
|Republic of Slovenia|**R0990**|||||||
|Guadeloupe|**R1000**|||||||
|Martinique|**R1010**|||||||
|Collectivity of Saint Martin|**R1020**|||||||
|**Total**<br>**Earthquake**<br>**specified**<br>**Regions**<br>**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<br>States of America|**R1140**|||||||

|Natural Catastrophe risk - Earthquake|Col2|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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<br>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**|||

|Natural Catastrophe risk - Earthquake|Col2|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|
|||**C0190**|**C0200**|
|Collectivity of Saint Martin|**R1020**|||
|**Total Earthquake specified 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**|||

**(cont.)**

|Natural Catastrophe risk - Earthquake|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|||**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|
|Caribbean and Central America|**R1150**|||||||
|Eastern South America|**R1160**|||||||
|Northern,<br>southern<br>and<br>western<br>South<br>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**<br>**diversifications**|**R1220**|||||||
|**Total**<br>**Earthquake**<br>**all**<br>**Regions**<br>**before**<br>**diversification**|**R1230**|||||||
|Diversification effect between regions|**R1240**|||||||
|**Total Earthquake after diversification**|**R1250**|||||||

|Natural Catastrophe risk - Earthquake|Col2|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk<br>mitigation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|Republic of Austria|**R1260**|||||||
|Kingdom of Belgium|**R1270**|||||||
|Republic of Bulgaria|**R1280**|||||||

|Natural Catastrophe risk - Flood|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk<br>mitigation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|Czech Republic|**R1290**|||||||
|Swiss Confederation; Principality of Lichten­<br>stein|**R1300**|||||||
|French Republic [except Guadeloupe, Marti­<br>nique, the Collectivity of Saint Martin and<br>Réunion]; Principality of Monaco; Princi­<br>pality of Andorra|**R1310**|||||||
|Federal Republic of Germany|**R1320**|||||||
|Republic of Hungary|**R1330**|||||||
|Italian Republic; Republic of San Marino;<br>Vatican City State|**R1340**|||||||
|Republic of Poland|**R1350**|||||||
|Romania|**R1360**|||||||
|Slovak Republic|**R1370**|||||||
|Republic of Slovenia|**R1380**|||||||
|United<br>Kingdom<br>of Great Britain<br>and<br>Northern Ireland|**R1390**|||||||
|**Total Flood specified Regions before**<br>**diversification**|**R1400**|||||||
|Northern Europe|**R1410**|||||||
|Western Europe|**R1420**|||||||

|Natural Catastrophe risk - Flood|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk<br>mitigation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|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<br>States of America|**R1510**|||||||
|Caribbean and Central America|**R1520**|||||||
|Eastern South America|**R1530**|||||||
|Northern,<br>southern<br>and<br>western<br>South<br>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|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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<br>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 specified Regions before diversification**|**R1400**||||
|Northern Europe|**R1410**||||
|Western Europe|**R1420**||||
|Eastern Europe|**R1430**||||

|Natural Catastrophe risk - Flood|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|
|||**C0270**|**C0280**|**C0290**|
|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|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk<br>mitigation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|Western United States of America|**R1580**|||||||
|**Total Flood Other Regions before diver­**<br>**sifications**|**R1590**|||||||
|**Total Flood all Regions before diversifi­**<br>**cation**|**R1600**|||||||
|Diversification effect between regions|**R1610**|||||||
|**Total Flood after diversification**|**R1620 **|||||||

|Natural Catastrophe risk - Flood|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk<br>mitigation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|**C0350**|
|Republic of Austria|**R1630**|||||||
|Kingdom of Belgium|**R1640**|||||||
|Czech Republic|**R1641**|||||||
|Swiss Confederation; Principality of Lichten­<br>stein|**R1650**|||||||
|French Republic [except Guadeloupe, Marti­<br>nique, the Collectivity of Saint Martin and<br>Réunion]; Principality of Monaco; Princi­<br>pality of Andorra|**R1660**|||||||
|Federal Republic of Germany|**R1670**|||||||
|Italian Republic; Republic of San Marino;<br>Vatican City State|**R1680**|||||||
|Grand Duchy of Luxemburg|**R1690**|||||||
|Kingdom of the Netherlands|**R1700**|||||||
|Republic of Slovenia|**R1701**|||||||
|Kingdom of Spain|**R1710**|||||||
|**Total Hail specified Regions before diver­**<br>**sification**|**R1720**|||||||
|Northern Europe|**R1730**|||||||
|Western Europe|**R1740**|||||||

|Natural Catastrophe risk - Hail|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk<br>mitigation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|**C0350**|
|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<br>States of America|**R1830**|||||||
|Caribbean and Central America|**R1840**|||||||
|Eastern South America|**R1850**|||||||
|Northern,<br>southern<br>and<br>western<br>South<br>America|**R1860**|||||||
|North-east United States of America|**R1870**|||||||
|South-east United States of America|**R1880**|||||||
|Mid-west United States of America|**R1890**|||||||

|Natural Catastrophe risk - Hail|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk<br>mitigation|Scenario A<br>or B|Catastrophe Risk<br>Charge before risk<br>mitigation|
|---|---|---|---|---|---|---|---|
|||**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|**C0350**|
|Western United States of America|**R1900**|||||||
|**Total Hail Other Regions before diversifi­**<br>**cations**|**R1910**|||||||
|**Total Hail all Regions before diversifi­**<br>**cation**|**R1920**|||||||
|Diversification effect between regions|**R1930**|||||||
|**Total Hail after diversification**|**R1940 **|||||||

|Natural Catastrophe risk - Hail|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|
|||**C0360**|**C0370**|**C0380**|
|Republic of Austria|**R1630**||||
|Kingdom of Belgium|**R1640**||||
|Czech Republic|**R1641**||||
|Swiss Confederation; Principality of Lichtenstein|**R1650**||||
|French Republic [except Guadeloupe, Martinique, the Collectivity of Saint Martin and<br>Réunion]; Principality of Monaco; Principality of Andorra|**R1660**||||
|Federal Republic of Germany|**R1670**||||

|Natural Catastrophe risk - Hail|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|
|||**C0360**|**C0370**|**C0380**|
|Italian Republic; Republic of San Marino; Vatican City State|**R1680**||||
|Grand Duchy of Luxemburg|**R1690**||||
|Kingdom of the Netherlands|**R1700**||||
|Republic of Slovenia|**R1701**||||
|Kingdom of Spain|**R1710**||||
|**Total Hail specified 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**||||

|Natural Catastrophe risk - Hail|Col2|Estimated Risk Mitigation|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|---|
|||**C0360**|**C0370**|**C0380**|
|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|Col2|Estimation of the<br>gross premiums to<br>be earned|Exposure|Specified Gross<br>Loss|Catastrophe Risk<br>Charge Factor<br>before risk miti­<br>gation|Catastrophe<br>Risk Charge<br>before risk<br>mitigation|Estimated Risk<br>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|Col2|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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|Col2|Estimation of the<br>premiums to be<br>earned|Catastrophe Risk<br>Charge before<br>risk mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|---|
|||**C0470**|**C0480**|**C0490**|**C0500**|**C0510**|
|Non-proportional property reinsurance|**R2000 **||||||

|Man made catastrophe risk - Motor Vehicle Liability|Col2|Number of vehicles<br>policy limit above<br>24MEUR|Number of<br>vehicles policy<br>limit below or<br>equal to<br>24MEUR|Catastrophe Risk<br>Charge Motor<br>Vehicle Liability<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge Motor<br>Vehicle Liability<br>after risk mitigation|
|---|---|---|---|---|---|---|---|
|||**C0520**|**C0530**|**C0540**|**C0550**|**C0560**|**C0570**|
|Motor Vehicle Liability|**R2100**|||||||

|Man made catastrophe risk - Marine Tanker<br>Collision|Col2|Catastrophe Risk<br>Charge Share marine<br>hull in tanker t<br>before risk<br>mitigation|Catastrophe<br>Risk Charge<br>Share marine<br>liability in<br>tanker t<br>before risk<br>mitigation|Catastrophe Risk<br>Charge Share<br>marine oil<br>pollution<br>liability in<br>tanker t before<br>risk mitigation|Catastrophe Risk<br>Charge Marine<br>Tanker Collision<br>before risk miti­<br>gation|Estimated<br>Risk Miti­<br>gation|Estimated<br>Reinstatement<br>Premiums|
|---|---|---|---|---|---|---|---|
|||**C0580**|**C0590**|**C0600**|**C0610**|**C0620**|**C0630**|
|Marine Tanker Collision|**R2200 **|||||||

|Man made catastrophe risk - Marine Tanker Collision|Col2|Catastrophe Risk Charge<br>Marine Tanker Collision<br>after risk mitigation|Name vessel|
|---|---|---|---|
|||**C0640**|**C0650**|
|Marine Tanker Collision|**R2200 **|||

**(cont.)**

|Man made catastrophe risk - Marine Platform<br>Explosion|Col2|Catastrophe Risk<br>Charge Property<br>damage before risk<br>mitigation|Catastrophe<br>Risk Charge<br>Removal of<br>wreckage<br>before risk<br>mitigation|Catastrophe Risk<br>Charge Loss of<br>production<br>income before<br>risk mitigation|Catastrophe Risk<br>Charge Capping of<br>the well or making<br>the well secure<br>before risk miti­<br>gation|Catastrophe<br>Risk Charge<br>Liability<br>insurance and<br>reinsurance<br>obligations<br>before risk<br>mitigation|Catastrophe Risk<br>Charge Marine<br>Platform Explosion<br>before risk miti­<br>gation|
|---|---|---|---|---|---|---|---|
|||**C0660**|**C0670**|**C0680**|**C0690**|**C0700**|**C0710**|
|Marine Platform Explosion|**R2300**|||||||

|Man made catastrophe risk - Marine Platform Explosion|Col2|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge Marine<br>Platform<br>Explosion after<br>risk mitigation|Name platform|
|---|---|---|---|---|---|
|||**C0720**|**C0730**|**C0740**|**C0750**|
|Marine Platform Explosion|**R2300 **|||||

|Man made catastrophe risk - Marine|Col2|Catastrophe Risk Charge<br>Marine before risk miti­<br>gation|Estimated Total Risk<br>Mitigation|Catastrophe Risk Charge<br>Marine after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0760**|**C0770**|**C0780 **|
|**Total before diversification**|**R2400**||||
|Diversification between type of event|**R2410**||||
|**Total after diversification**|**R2420**||||

|Number of vessels|Col2|Col3|
|---|---|---|
|||**Number**|
|||**C0781 **|
|**Number of vessels below the threshold of EUR 250k**|**R2421**||

|Man made catastrophe risk - Aviation|Col2|Catastrophe risk<br>Charge Aviation hull<br>before risk<br>mitigation|Catastrophe<br>risk Charge<br>Aviation<br>liability<br>before risk<br>mitigation|Catastrophe Risk<br>Charge Aviation<br>before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge Aviation<br>after risk mitigation|
|---|---|---|---|---|---|---|---|
|||**C0790**|**C0800**|**C0810**|**C0820**|**C0830**|**C0840**|
|Gross Catastrophe Risk Charge Aviation|**R2500 **|||||||

|Man made catastrophe risk - Fire|Col2|Catastrophe Risk Charge<br>Fire before risk mitigation|Estimated Risk Mitigation|Estimated<br>Rein­<br>statement<br>Premiums|Catastrophe<br>Risk Charge<br>Fire after<br>risk<br>mitigation|
|---|---|---|---|---|---|
|||**C0850**|**C0860**|**C0870**|**C0880**|
|Fire|**R2600**|||||

|Man made catastrophe risk - Liability|Col2|Earned premium<br>following 12<br>months|Largest<br>liability limit<br>provided|Number of<br>claims|Catastrophe Risk<br>Charge Liability<br>before risk<br>mitigation|Estimated<br>Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge Liability<br>after risk miti­<br>gation|
|---|---|---|---|---|---|---|---|---|
|Professional malpractice liability|**R2700**|**C0890**|**C0900**|**C0910**|**C0920**|**C0930**|**C0940**|**C0950**|
|Employers liability|**R2710**||||||||
|Directors and officers liability|**R2720**||||||||
|Other liability|**R2730**||||||||
|Non-proportional reinsurance|**R2740**||||||||
|**Total**|**R2750 **||||||||

|Man made catastrophe risk - Liability|Col2|Catastrophe Risk Charge<br>Liability before risk miti­<br>gation|Estimated Total Risk<br>Mitigation|Catastrophe Risk Charge<br>Liability after risk miti­<br>gation|
|---|---|---|---|---|
|||**C0960**|**C0970**|**C0980 **|
|**Total before diversification**|**R2800**||||
|Diversification between type of cover|**R2810**||||
|**Total after diversification**|**R2820**||||

|Man made catastrophe risk - Credit &<br>Suretyship - Large Credit Default|Col2|Exposure (individual<br>or group)|Proportion of<br>damage caused by<br>scenario|Catastrophe Risk<br>Charge Credit &<br>Surety before risk<br>mitigation - Large<br>Credit Default|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge Credit &<br>Surety after risk<br>mitigation - Large<br>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|Col2|Earned premium<br>following 12<br>months|Catastrophe Risk<br>Charge Credit &<br>Suretyship before<br>risk mitigation -<br>Recession Risk|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge Credit &<br>Suretyship after risk<br>mitigation -<br>Recession Risk|
|---|---|---|---|---|---|---|
|||**C1050**|**C1060**|**C1070**|**C1080**|**C1090 **|
|**Total**|**R3000**||||||

|Man made catastrophe risk - Credit & Suretyship|Col2|Catastrophe Risk Charge<br>Credit & Suretyship<br>before risk mitigation|Estimated Total Risk<br>Mitigation|Catastrophe Risk Charge<br>Credit & Suretyship after<br>risk mitigation|
|---|---|---|---|---|
|||**C1100**|**C1110**|**C1120 **|
|**Total before diversification**|**R3100**||||
|Diversification between type of event|**R3110**||||
|**Total after diversification**|**R3120 **||||

|Other non-life catastrophe risk|Col2|Estimation of the gross<br>premiums to be earned|Catastrophe Risk<br>Charge Other non-life<br>catastrophe risk before<br>risk mitigation|Estimated Total Risk<br>Mitigation|Catastrophe Risk<br>Charge Other non-life<br>catastrophe risk after<br>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**|||||

|Col1|Col2|Accidental death|Col4|Permanent disability|Col6|Disability 10 years|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**||**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|
|**Health Catastrophe risk - Mass accident**||**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;<br>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;<br>Vatican City State|**R3450**|||||||
|Republic of Latvia|**R3460**|||||||

|Col1|Col2|Accidental death|Col4|Permanent disability|Col6|Disability 10 years|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**||**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|
|**Health Catastrophe risk - Mass accident**||**C1170**|**C1180**|**C1190**|**C1200**|**C1210**|**C1220**|
|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<br>Northern Ireland|**R3600**|||||||
|**Total Mass accident all countries before**<br>**diversification**|**R3610**|||||||
|Diversification effect between countries|**R3620**|||||||
|**Total Mass accident all countries after**<br>**diversification**|**R3630**|||||||

|Col1|Col2|Disability 12 months|Col4|Medical treatment|Col6|Catastrophe Risk<br>Charge before<br>risk mitigation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**||**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|
|**Health Catastrophe risk - Mass accident**||**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;<br>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;<br>Vatican City State|**R3450**|||||||
|Republic of Latvia|**R3460**|||||||

|Col1|Col2|Disability 12 months|Col4|Medical treatment|Col6|Catastrophe Risk<br>Charge before<br>risk mitigation|Estimated Risk<br>Mitigation|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Mass accident**||**# Policyholders**|**Total value of**<br>**benefits payable**|**# Policyholders**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|**Total value of**<br>**benefits payable**|
|**Health Catastrophe risk - Mass accident**||**C1230**|**C1240**|**C1250**|**C1260**|**C1270**|**C1280**|
|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<br>Northern Ireland|**R3600**|||||||
|**Total Mass accident**<br>**all countries**<br>**before diversification**|**R3610**|||||||
|Diversification effect between countries|**R3620**|||||||
|**Total Mass accident all countries after**<br>**diversification**|**R3630**|||||||

|Health Catastrophe risk - Mass accident|Col2|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>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**|||

|Health Catastrophe risk - Mass accident|Col2|Estimated Reinstatement<br>Premiums|Catastrophe Risk Charge<br>after risk mitigation|
|---|---|---|---|
|||**C1290**|**C1300**|
|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<br>accident|Col2|Largest known<br>accident risk<br>concentration|Accidental death|Permanent<br>disability|Disability 10 years|Disability 12<br>months|Medical treatment|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration**<br>**accident**||**Largest known**<br>**accident risk**<br>**concentration**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|
|**Health Catastrophe risk - Concentration**<br>**accident**||**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**|||||||

|Health Catastrophe risk - Concentration<br>accident|Col2|Largest known<br>accident risk<br>concentration|Accidental death|Permanent<br>disability|Disability 10 years|Disability 12<br>months|Medical treatment|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration**<br>**accident**||**Largest known**<br>**accident risk**<br>**concentration**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|
|**Health Catastrophe risk - Concentration**<br>**accident**||**C1310**|**C1320**|**C1330**|**C1340**|**C1350**|**C1360**|
|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<br>Northern Ireland|**R4000**|||||||

|Health Catastrophe risk - Concentration accident|Col2|Catastrophe Risk<br>Charge before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**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**|||||

|Health Catastrophe risk - Concentration accident|Col2|Catastrophe Risk<br>Charge before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**C1370**|**C1380**|**C1390**|**C1400**|
|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<br>accident|Col2|Largest known<br>accident risk<br>concentration|Accidental death|Permanent<br>disability|Disability 10 years|Disability 12<br>months|Medical treatment|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration**<br>**accident**||**Largest known**<br>**accident risk**<br>**concentration**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|
|**Health Catastrophe risk - Concentration**<br>**accident**||**C1310**|**C1320**|**C1330**|**C1340**|**C1350**|**C1360 **|
|**Other countries to be considered in the**<br>**Concentration accident**||||||||
|**C1410**||||||||
|Country 1|**R4010**|||||||
|…||||||||

|Health Catastrophe risk - Concentration accident|Col2|Catastrophe Risk<br>Charge before risk<br>mitigation|Estimated Risk Miti­<br>gation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk miti­<br>gation|
|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**C1370**|**C1380**|**C1390**|**C1400 **|
|**Other countries to be considered in the Concentration accident**||||||
|**C1410**||||||
|Country 1|**R4010**|||||
|…||||||

|Health Catastrophe risk - Concentration<br>accident|Col2|Largest known<br>accident risk<br>concentration|Accidental death|Permanent<br>disability|Disability 10 years|Disability 12<br>months|Medical treatment|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration**<br>**accident**||**Largest known**<br>**accident risk**<br>**concentration**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|**Average sum**<br>**insured**|
|**Health Catastrophe risk - Concentration**<br>**accident**||**C1310**|**C1320**|**C1330**|**C1340**|**C1350**|**C1360 **|
|**Total**<br>**Concentration**<br>**accident**<br>**all**<br>**countries before diversification**|**R4020**|||||||
|Diversification effect between countries|**R4030**|||||||
|**Total**<br>**Concentration**<br>**accident**<br>**all**<br>**countries after diversification**|**R4040 **|||||||

|Health Catastrophe risk - Concentration accident|Col2|Catastrophe Risk<br>Charge before risk<br>mitigation|Estimated Risk Miti­<br>gation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk miti­<br>gation|
|---|---|---|---|---|---|
|**Health Catastrophe risk - Concentration accident**||**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|Col2|Income protection|Col4|Medical expense|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Number of insured**<br>**people**|**Total pandemic**<br>**exposure**|**Number of**<br>**insured persons**|**Unit claim cost**<br>**hospitalisation**|**Ratio of insured**<br>**persons using**<br>**hospitalisation**|**Unit claim cost**<br>**medical practi­**<br>**tioner**|
|**Health Catastrophe risk - Pandemic**||**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**|||||||

|Health Catastrophe risk - Pandemic|Col2|Income protection|Col4|Medical expense|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Number of insured**<br>**people**|**Total pandemic**<br>**exposure**|**Number of**<br>**insured persons**|**Unit claim cost**<br>**hospitalisation**|**Ratio of insured**<br>**persons using**<br>**hospitalisation**|**Unit claim cost**<br>**medical practi­**<br>**tioner**|
|**Health Catastrophe risk - Pandemic**||**C1420**|**C1430**|**C1440**|**C1450**|**C1460**|**C1470**|
|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<br>Northern Ireland|**R4400**|||||||

|Health Catastrophe risk - Pandemic|Col2|Medical expense|Col4|Col5|Catastrophe Risk<br>Charge before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Ratio of insured**<br>**persons using**<br>**medical practi­**<br>**tioner**|**Unit claim cost**<br>**no formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|
|**Health Catastrophe risk - Pandemic**||**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**||||||||

|Health Catastrophe risk - Pandemic|Col2|Medical expense|Col4|Col5|Catastrophe Risk<br>Charge before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Ratio of insured**<br>**persons using**<br>**medical practi­**<br>**tioner**|**Unit claim cost**<br>**no formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|
|**Health Catastrophe risk - Pandemic**||**C1480**|**C1490**|**C1500**|**C1510**|**C1520**|**C1530**|**C1540**|
|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<br>Northern Ireland|**R4400**||||||||

|Col1|Col2|Income protection|Col4|Medical expense|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Number of insured**<br>**people**|**Total pandemic**<br>**exposure**|**Number of**<br>**insured persons**|**Unit claim cost**<br>**hospitalisation**|**Ratio of insured**<br>**persons using**<br>**hospitalisation**|**Unit claim cost**<br>**medical practi­**<br>**tioner**|
|||**C1420**|**C1430**|**C1440**|**C1450**|**C1460**|**C1470 **|
|**Other countries to be considered in the**<br>**Pandemic**||||||||
|**C1550**||||||||
|Country 1|**R4410**|||||||
|…||||||||

**Total Pandemic all countries** **R4420**

|Col1|Col2|Medical expense|Col4|Col5|Catastrophe Risk<br>Charge before risk<br>mitigation|Estimated Risk<br>Mitigation|Estimated<br>Reinstatement<br>Premiums|Catastrophe Risk<br>Charge after risk<br>mitigation|
|---|---|---|---|---|---|---|---|---|
|**Health Catastrophe risk - Pandemic**||**Ratio of insured**<br>**persons using**<br>**medical practi­**<br>**tioner**|**Unit claim cost**<br>**no formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|**Ratio of insured**<br>**persons using no**<br>**formal medical**<br>**care**|
|||**C1480**|**C1490**|**C1500**|**C1510**|**C1520**|**C1530**|**C1540 **|
|**Other countries to be considered**<br>**in the Pandemic**|||||||||
|**C1550**|||||||||
|Country 1|**R4410**||||||||
|…|||||||||

**Total Pandemic all countries** **R4420**

5.5.2023 EN Official Journal of the European Union L 120/563

**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**

MCR NL Result **R0010**

|Col1|C0010|
|---|---|
|**R0010**||

Medical expense insurance and proportional reinsurance **R0020**

Income protection insurance and proportional reinsurance **R0030**

Workers' compensation insurance and proportional **R0040**
reinsurance

Motor vehicle liability insurance and proportional **R0050**
reinsurance

Other motor insurance and proportional reinsurance **R0060**

Marine, aviation and transport insurance and proportional **R0070**
reinsurance

Fire and other damage to property insurance and propor­ **R0080**
tional reinsurance

General liability insurance and proportional reinsurance **R0090**

Credit and suretyship insurance and proportional **R0100**
reinsurance

Legal expenses insurance and proportional reinsurance **R0110**

Assistance and proportional reinsurance **R0120**

Miscellaneous financial loss insurance and proportional **R0130**
reinsurance

Non-proportional health reinsurance **R0140**

Non-proportional casualty reinsurance **R0150**

Non-proportional marine, aviation and transport **R0160**
reinsurance

Non-proportional property reinsurance **R0170**

|Col1|Net (of reinsurance/SPV)<br>best estimate and TP<br>calculated as a whole|Net (of reinsurance)<br>written premiums in the<br>last 12 months|
|---|---|---|
||**C0020**|**C0030**|
|**R0020**|||
|**R0030**|||
|**R0040**|||
|**R0050**|||
|**R0060**|||
|**R0070**|||
|**R0080**|||
|**R0090**|||
|**R0100**|||
|**R0110**|||
|**R0120**|||
|**R0130**|||
|**R0140**|||
|**R0150**|||
|**R0160**|||
|**R0170**|||

L 120/564 EN Official Journal of the European Union 5.5.2023

**Linear formula component for life insurance and reinsurance obligations**

MCR L Result **R0200**

|Col1|C0040|
|---|---|
|**R0200**||

Obligations with profit participation - guaranteed benefits **R0210**

Obligations with profit participation - future discretionary **R0220**
benefits

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**

|Col1|Net (of reinsurance/SPV)<br>best estimate and TP<br>calculated as a whole|Net (of reinsurance/SPV)<br>total capital at risk|
|---|---|---|
||**C0050**|**C0060**|
|**R0210**|||
|**R0220**|||
|**R0230**|||
|**R0240**|||
|**R0250**|||

Linear MCR **R0300**

SCR **R0310**

MCR cap **R0320**

MCR floor **R0330**

Combined MCR **R0340**

Absolute floor of the MCR **R0350**

**Minimum Capital Requirement** **R0400**

|Col1|C0070|
|---|---|
|**R0300**||
|**R0310**||
|**R0320**||
|**R0330**||
|**R0340**||
|**R0350**||
||**C0070**|
|**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

**Linear formula component for**
**non-life** **insurance** **and** **R0010**
**reinsurance obligations**

|Col1|C0010|C0020|
|---|---|---|
|**R0010 **|||

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**

|Col1|Net (of<br>reinsurance/ SPV)<br>best estimate and<br>TP calculated as a<br>whole|Net (of<br>reinsurance)<br>written premiums<br>in the last<br>12 months|Net (of reinsur­<br>ance/SPV) best<br>estimate and TP<br>calculated as a<br>whole|Net (of reinsurance)<br>written premiums<br>in the last<br>12 months|
|---|---|---|---|---|
||**C0030**|**C0040**|**C0050**|**C0060**|
|**R0020**|||||
|**R0030**|||||
|**R0040**|||||
|**R0050**|||||
|**R0060**|||||
|**R0070**|||||
|**R0080**|||||
|**R0090**|||||
|**R0100**|||||
|**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**

|Col1|Net (of<br>reinsurance/ SPV)<br>best estimate and<br>TP calculated as a<br>whole|Net (of<br>reinsurance)<br>written premiums<br>in the last<br>12 months|Net (of reinsur­<br>ance/SPV) best<br>estimate and TP<br>calculated as a<br>whole|Net (of reinsurance)<br>written premiums<br>in the last<br>12 months|
|---|---|---|---|---|
||**C0030**|**C0040**|**C0050**|**C0060**|
|**R0120**|||||
|**R0130**|||||
|**R0140**|||||
|**R0150**|||||
|**R0160**|||||
|**R0170 **|||||

**Non-life activities** **Life activities** **Non-life activities** **Life activities**

MCR (L,NL) Result MCR (L,L) Result

**Linear formula component for**
**life insurance and reinsurance** **R0200**
**obligations**

|Col1|C0070|C0080|
|---|---|---|
|**R0200 **|||

Obligations with profit participation - guaranteed benefits **R0210**

Obligations with profit participation - future discretionary benefits **R0220**

Index-linked and unit-linked insurance obligations **R0230**

|Col1|Net (of reinsur­<br>ance/SPV) best<br>estimate and TP<br>calculated as a<br>whole|Net (of reinsur­<br>ance/SPV) total<br>capital at risk|Net (of reinsur­<br>ance/SPV) best<br>estimate and TP<br>calculated as a<br>whole|Net (of reinsur­<br>ance/SPV) total<br>capital at risk|
|---|---|---|---|---|
||**C0090**|**C0100**|**C0110**|**C0120**|
|**R0210**|||||
|**R0220**|||||
|**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**

Linear MCR **R0300**

SCR **R0310**

MCR cap **R0320**

MCR floor **R0330**

Combined MCR **R0340**

Absolute floor of the MCR **R0350**

**Minimum Capital Requirement** **R0400**

|Col1|C0130|
|---|---|
|**R0300**||
|**R0310**||
|**R0320**||
|**R0330**||
|**R0340**||
|**R0350**||
||**C0130**|
|**R0400 **||

**Notional non-life and life MCR calculation**

Notional linear MCR **R0500**

Notional SCR excluding add-on **R0510**
(annual or latest calculation)

Notional MCR cap **R0520**

Notional MCR floor **R0530**

Notional Combined MCR **R0540**

Absolute floor of the notional **R0550**

MCR

Notional MCR **R0560**

|lation|Non-life activities|Life activities|
|---|---|---|
|**lation**|**C0140**|**C0150**|
|**R0500**|||
|**R0510**|||
|**R0520**|||
|**R0530**|||
|**R0540**|||
|**R0550**|||
|**R0560**|||

|Col1|Net (of reinsur­<br>ance/SPV) best<br>estimate and TP<br>calculated as a<br>whole|Net (of reinsur­<br>ance/SPV) total<br>capital at risk|Net (of reinsur­<br>ance/SPV) best<br>estimate and TP<br>calculated as a<br>whole|Net (of reinsur­<br>ance/SPV) total<br>capital at risk|
|---|---|---|---|---|
||**C0090**|**C0100**|**C0110**|**C0120**|
|**R0240**|||||
|**R0250**|||||

L 120/568 EN Official Journal of the European Union 5.5.2023

**S.29.01.01**

**Excess of Assets over Liabilities**

**Reconciliation with Own funds - Items reported in “Own funds”**

**Basic own funds before deduction for participations in**
**other financial sector as foreseen in article 68 of** **C0010** **C0020** **C0030**
**Delegated Regulation 2015/35**

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

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 **R0110**
authority as basic own funds not specified above

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 **R0130**
explained by Variation Analysis Templates)

Own shares **R0140**

Forseeable dividends, distributions and charges **R0150**

Other basic own fund items **R0160**

Restricted own fund items due to ring fencing and **R0170**
matching

|Own funds”|Col2|Col3|Col4|
|---|---|---|---|
||Year N|Year N-1|Variation|
||**C0010**|**C0020**|**C0030**|
|**R0010**||||
|**R0020**||||
|**R0030**||||
|**R0040**||||
|**R0050**||||
|**R0060**||||
|**R0070**||||
|**R0080**||||
|**R0090**||||
|**R0100**||||
|**R0110**||||
|**R0120**||||
|||||
|**R0130**||||
|**R0140**||||
|**R0150**||||
|**R0160**||||
|**R0170**||||

5.5.2023 EN Official Journal of the European Union L 120/569

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 **R0210**
items approved

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**

|Col1|Year N|Year N-1|Variation|
|---|---|---|---|
|**R0180**||||
|||||
|**R0190**||||
|**R0200**||||
|**R0210**||||
|**R0220**||||
|**R0230**||||
|**R0240**||||
|**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**

|Col1|C0010|
|---|---|
|**R0010**||
|**R0020**||
|**R0030**||
|||
|**R0040**||
|**R0050**||
|**R0060**||
|||
|**R0070**||
|**R0080**||
|**R0090**||
|**R0100**||

5.5.2023 EN Official Journal of the European Union L 120/571

**S.29.03.01**

**Excess of Assets over Liabilities - explained by technical provisions**

**Of which the following breakdown of Variation in Best Estimate -** **LIFE** **NON LIFE**
**analysis per UWY if applicable**

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 **R0060**
accepted prior to period

Variation of Best Estimate due to year N projected in and out flows - **R0070**
risks accepted prior to period

Variation of Best Estimate due to experience - risks accepted prior to **R0080**
period

Variation of Best Estimate due to changes in non economic **R0090**
assumptions - risks accepted prior to period

Variation of Best Estimate due to changes in economic environment - **R0100**
risks accepted prior to period

Other changes not elsewhere explained **R0110**

Closing Best Estimatest Estimate **R0120**

|ns|Col2|Col3|
|---|---|---|
||**LIFE**|**NON LIFE**|
||**Gross of**<br>**reinsurance**|**Gross of**<br>**reinsurance**|
||**C0010**|**C0020**|
|**R0010**|||
|**R0020**|||
|**R0030**|||
|**R0040**|||
|**R0050**|||
|**R0060**|||
|**R0070**|||
|**R0080**|||
|**R0090**|||
|**R0100**|||
|**R0110**|||
|**R0120 **|||

Openning Best Estimate **R0130**

Closing Best Estimate **R0140**

|Col1|LIFE|NON LIFE|
|---|---|---|
||**Reinsurance**<br>**recoverables**|**Reinsurance**<br>**recoverables**|
||**C0030**|**C0040**|
|**R0130**|||
|**R0140**|||

L 120/572 EN Official Journal of the European Union 5.5.2023

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

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 **R0210**
covered prior to period

Variation of Best Estimate due to year N projected in and out flows - **R0220**
risks covered prior to period

Variation of Best Estimate due to experience and other sources - risks **R0230**
covered prior to period

Variation of Best Estimate due to changes in non economic **R0240**
assumptions - risks covered prior to period

Variation of Best Estimate due to changes in economic environment - **R0250**
risks covered prior to period

Other changes not elsewhere explained **R0260**

Closing Best Estimate **R0270**

|Col1|LIFE|NON LIFE|
|---|---|---|
||**Gross of**<br>**reinsurance**|**Gross of**<br>**reinsurance**|
||**C0050**|**C0060**|
|**R0150**|||
|**R0160**|||
|**R0170**|||
|**R0180**|||
|**R0190**|||
|**R0200**|||
|**R0210**|||
|**R0220**|||
|**R0230**|||
|**R0240**|||
|**R0250**|||
|**R0260**|||
|**R0270 **|||

Openning Best Estimate **R0280**

Closing Best Estimate **R0290**

|Col1|LIFE|NON LIFE|
|---|---|---|
||**Reinsurance**<br>**recoverables**|**Reinsurance**<br>**recoverables**|
||**C0070**|**C0080**|
|**R0280**|||
|**R0290**|||

5.5.2023 EN Official Journal of the European Union L 120/573

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

Net variation for index-linked and unit-linked business **R0300**

**Technical flows affecting Technical provisions**

Premiums written during the period **R0310**

Claims and Benefits during the period, net of salvages and subroga­ **R0320**
tions

Expenses (excluding Investment expenses) **R0330**

**Total technical flows on gross technical provisions** **R0340**

Technical flows related to reinsurance during the period (recoverables **R0350**
received net of premiums paid)

|Col1|LIFE|NON LIFE|
|---|---|---|
||**C0100**|**C0110**|
|**R0310**|||
|**R0320**|||
|**R0330**|||
|**R0340**|||
|**R0350**|||

**Variation in Excess of Assets over Liabilities explained by Technical provisions**

**Gross Technical Provisions** **R0360**

**Reinsurance recoverables** **R0370**

|Col1|LIFE|NON LIFE|
|---|---|---|
||**C0120**|**C0130 **|
|**R0360**|||
|**R0370**|||

|Col1|LIFE|
|---|---|
||**C0090**|
|**R0300**||

L 120/574 EN Official Journal of the European Union 5.5.2023

**S.29.04.01**

**Detailed analysis per period - Technical flows versus Technical provisions**

**Detailed analysis per period - Technical flows versus Technical provisions - UWY**

|Col1|Col2|Risks accepted<br>during period|Risks accepted<br>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**|||
|Net variation for index-linked and unit-linked business|**R0060**|||
|**_Total_ **|**R0070**|||

**Detailed analysis per period - Technical flows versus Technical provisions - AY**

|Col1|Col2|Risks<br>covered<br>after the<br>period|Risks<br>covered<br>during the<br>period|Risks<br>covered<br>prior to<br>period|
|---|---|---|---|---|
|||**C0030**|**C0040**|**C0050**|
|Written premiums|**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**||||
|Net variation for index-linked and unit-linked business|**R0130**||||
|**_Total_ **|**R0140**||||

**S.30.01.01**

**Facultative covers for non-life and life business basic data**

**Facultative covers non-life (overall 20 largest facultative reinsurance exposures plus the largest two in each line of business if not covered by the largest 20)**

**(cont.)**

|Reinsurance<br>program<br>code|Risk identifi­<br>cation code|Facultative reinsurance<br>placement identifi­<br>cation code|Line of business for<br>non-life|Indication of belonging<br>to the 20 largest<br>exposures|Finite reinsurance or<br>similar arrangements|Proportional|Identification of the<br>company/person to<br>which the risk relates|Description<br>risk|
|---|---|---|---|---|---|---|---|---|
|**C0020**|**C0030**|**C0040**|**C0041**|**C0042**|**C0050**|**C0060**|**C0070**|**C0080**|
||||||||||

|Description<br>risk category<br>covered|Validity<br>period (start<br>date)|Validity period (expiry<br>date)|Currency|Sum insured|Type of underwriting<br>model|Amount<br>underwriting<br>model|Sum reinsured on a<br>facultative basis, with<br>all reinsurers|Facultative<br>reinsurance<br>premium<br>ceded to all<br>reinsurers<br>for 100% of<br>the<br>reinsurance<br>placement|
|---|---|---|---|---|---|---|---|---|
|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|
||||||||||

**Facultative covers life (overall 20 largest facultative reinsurance exposures plus the largest two in each line of business if not covered by the largest 20)**

|Reinsurance<br>program<br>code|Risk identifi­<br>cation code|Facultative<br>reinsurance<br>placement identifi­<br>cation code|Line of business for<br>life|Indication of<br>belonging to the 20<br>largest exposures|Finite reinsurance or<br>similar arrange­<br>ments|Proportional|Identification of the<br>company/person to<br>which the risk<br>relates|Description<br>risk category<br>covered|Validity<br>period (start<br>date)|
|---|---|---|---|---|---|---|---|---|---|
|**C0190**|**C0200**|**C0210**|**C0211**|**C0212**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|||||||||||

|Validity<br>period<br>(expiry date)|Currency|Sum Insured|Capital at risk|Sum reinsured on a<br>facultative basis,<br>with all reinsurers|Facultative<br>reinsurance<br>premium ceded to<br>all reinsurers for<br>100% of the<br>reinsurance<br>placement|
|---|---|---|---|---|---|
|**C0270**|**C0280**|**C0290**|**C0300**|**C0310**|**C0320**|
|||||||

**S.30.02.01**

**Facultative covers for non-life and life business shares data**

**Facultative covers non-life (overall 20 largest facultative reinsurance exposures plus the largest two in each line of business if not covered by the largest 20)**

|Reinsurance<br>program<br>code|Risk identifi­<br>cation code|Facultative<br>reinsurance<br>placement<br>identification<br>code|Code of the<br>reinsurer|Type of the<br>reinsurer|Line of business<br>for non-life|Indication of<br>belonging to<br>the 20<br>largest<br>exposures|Share reinsurer<br>(%)|Currency|Sum<br>reinsured to<br>facultative<br>reinsurer|Facultative<br>ceded<br>reinsurance<br>premium|Annotations|
|---|---|---|---|---|---|---|---|---|---|---|---|
|**C0020**|**C0030**|**C0040**|**C0050**|**C0051**|**C0061**|**C0065**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140 **|
|||||||||||||

**Facultative covers life (overall 20 largest facultative reinsurance exposures plus the largest two in each line of business if not covered by the largest 20)**

|Reinsurance<br>program<br>code|Risk identifi­<br>cation code|Facultative<br>reinsurance<br>placement<br>identification<br>code|Code reinsurer|Type of code<br>reinsurer|Line of business<br>for life|Indication of<br>belonging to<br>the 20<br>largest<br>exposures|Share reinsurer<br>(%)|Currency|Sum<br>reinsured to<br>facultative<br>reinsurer|Facultative<br>ceded<br>reinsurance<br>premium|Annotations|
|---|---|---|---|---|---|---|---|---|---|---|---|
|**C0150**|**C0160**|**C0170**|**C0180**|**C0181**|**C0191**|**C0195**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270 **|
|||||||||||||

**Reinsurer-specific information**

|Code<br>reinsurer|Type of code<br>reinsurer|Legal name<br>reinsurer|Type of<br>reinsurer|Country of resi­<br>dency|External rating<br>assessment by<br>nominated<br>ECAI|Nominated<br>ECAI|Credit quality<br>step|Internal<br>rating|
|---|---|---|---|---|---|---|---|---|
|**C0280**|**C0290**|**C0300**|**C0310**|**C0320**|**C0330**|**C0340**|**C0350**|**C0360**|
||||||||||

**S.30.03.01**

**Outgoing Reinsurance Program basic data**

|Reinsurance<br>program<br>code|Treaty<br>identification<br>code|Progressive<br>section number<br>in treaty|Progressive<br>number of<br>surplus/ layer in<br>program|Quantity of<br>surplus/ layers in<br>program|Finite reinsurance<br>or similar<br>arrangements|Line of<br>business|Description risk<br>category covered|Type of<br>reinsurance<br>treaty|Inclusion of<br>catastrophic<br>reinsurance<br>cover|Validity<br>period (start<br>date)|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|
||||||||||||

|Validity<br>period<br>(expiry date)|Currency|Type of under­<br>writing model|Estimated Subject<br>Premium income<br>(XL-ESPI)|Gross Estimated<br>Treaty Premium<br>Income (propor­<br>tional and non<br>proportional)|Aggregate<br>deductibles<br>(amount)|Aggregate<br>deductibles<br>(%)|Retention or<br>priority (amount)|Retention or<br>priority (%)|Limit<br>(amount)|Limit (%)|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|
||||||||||||

|Maximum<br>cover per<br>risk or event|Maximum<br>cover per<br>treaty|Coverage of a<br>layer covered by<br>reinsurance|Number of<br>reinstatements|Descriptions of<br>reinstatements|XL rate 1|XL rate 2|XL premium flat|Sliding scale<br>commission|Minimum<br>claim ratio<br>on which<br>the amount<br>of sliding<br>scale<br>commission<br>is dependant|Maximum<br>claim ratio<br>on which<br>the amount<br>of sliding<br>scale<br>commission<br>is dependant|
|---|---|---|---|---|---|---|---|---|---|---|
|**C0230**|**C0240**|**C0245**|**C0250**|**C0260**|**C0360**|**C0370**|**C0380**|**C0390**|**C0400**|**C0410**|
||||||||||||

|Minimum<br>commission|Maximum<br>commission|Expected<br>commission|
|---|---|---|
|**C0420**|**C0430**|**C0440**|
||||

**S.30.04.01**

**Outgoing Reinsurance Program shares data**

|Reinsurance<br>program<br>code|Treaty<br>identification<br>code|Progressive section<br>number in treaty|Progressive number of<br>surplus/layer in<br>program|Code reinsurer|Type code reinsurer|Share<br>reinsurer (%)|Exposure ceded for<br>reinsurer's share<br>(amount)|Type of<br>collateral (if<br>applicable)|
|---|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0100**|**C0110**|**C0120**|
||||||||||

|Description<br>of the<br>reinsurers<br>limit collat­<br>eralised|Code<br>collateral<br>provider (if<br>applicable)|Type of code of<br>collateral provider|Estimated outgoing<br>reinsurance premium<br>for reinsurer's share|Annotations|Collateral provider<br>name (if applicable)|
|---|---|---|---|---|---|
|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0320 **|
|||||||

**Information on reinsurers**

|Code<br>reinsurer|Type of code<br>reinsurer|Legal name reinsurer|Type of reinsurer|Country of residency|External rating<br>assessment by<br>nominated ECAI|Nominated<br>ECAI|Credit quality step|Internal<br>rating|
|---|---|---|---|---|---|---|---|---|
|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
||||||||||

**S.31.01.01**

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

|Code<br>reinsurer|Type of code<br>reinsurer|Reinsurance recover­<br>ables: Premium<br>provision Non-life<br>including Non-SLT<br>Health|Reinsurance recover­<br>ables: Claims<br>provisions Non-life<br>including Non-SLT<br>Health|Reinsurance<br>recoverables:<br>Technical<br>provisions<br>Life<br>including<br>SLT Health|Adjustment<br>for expected<br>losses due to<br>counterparty<br>default|Reinsurance<br>recoverables:<br>Total<br>reinsurance<br>recoverables|Net receiv­<br>ables|Assets<br>pledged by<br>reinsurer|Financial<br>guar­<br>antees|Cash<br>deposits|Total<br>guar­<br>antees<br>received|Curr-<br>ency|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0155 **|
||||||||||||||

**Information on reinsurers**

|Code<br>reinsurer|Type of code<br>reinsurer|Legal name reinsurer|Type of<br>reinsurer|Country of<br>residency|External<br>rating<br>assessment<br>by<br>nominated<br>ECAI|Nominated<br>ECAI|Credit quality step|Internal<br>rating|
|---|---|---|---|---|---|---|---|---|
|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|
||||||||||

**S.31.01.04**

**Share of reinsurers, including Finite Reinsurance and SPVs**

**(cont.)**

|Legal name<br>of reinsured<br>undertaking|Identification<br>code of the<br>undertaking|Type of code of the ID<br>of the undertaking|Code reinsurer|Type of code reinsurer|Reinsurance recover­<br>ables: Premium<br>provision Non-life<br>including Non-SLT<br>Health|Reinsurance<br>recoverables:<br>Claims<br>provisions<br>Non-life<br>including<br>Non-SLT<br>Health|Reinsurance recover­<br>ables: Technical<br>provisions Life<br>including SLT Health|Adjustment<br>for expected<br>losses due to<br>counterparty<br>default|
|---|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|
||||||||||

|Reinsurance<br>recoverables:<br>Total<br>reinsurance<br>recoverables|Net receiv­<br>ables|Assets pledged by<br>reinsurer|Financial guarantees|Cash deposits|Total guarantees<br>received|Currency|
|---|---|---|---|---|---|---|
|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0155 **|
||||||||

**Information on reinsurers**

|Code<br>reinsurer|Type of code<br>reinsurer|Legal name reinsurer|Type of reinsurer|Country of residency|External rating<br>assessment by<br>nominated ECAI|Nominated<br>ECAI|Credit quality step|Internal<br>rating|
|---|---|---|---|---|---|---|---|---|
|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|
||||||||||

**S.31.02.01**

**Special Purpose Vehicles**

**(cont.)**

|Internal code<br>of SPV|ID Code of<br>SPV notes or<br>other<br>financing<br>mechanism<br>issued|ID Code Type of SPV<br>notes or other<br>financing mechanism<br>issued|Lines of Business SPV<br>securitisation relates|Type of Trigger(s) in<br>the SPV|Contractual trigger<br>event|Same trigger<br>as in<br>underlying<br>cedant's<br>portfolio?|Basis risk arising from<br>risk-transfer structure|Basis risk<br>arising from<br>contractual<br>terms|
|---|---|---|---|---|---|---|---|---|
|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|
||||||||||

|SPV assets<br>ring-fenced<br>to settle<br>cedant-<br>specific<br>obligations|Other non<br>cedant-<br>specific SPV<br>Assets for<br>which<br>recourse<br>may exist|Other recourse arising<br>from securitisation|Total maximum<br>possible obligations<br>from SPV under<br>reinsurance policy|SPV fully funded in<br>relation to cedant<br>obligations throughout<br>the reporting period|Current recoverables<br>from SPV|Identification<br>of material<br>investments<br>held by<br>cedant in<br>SPV|Securitisation assets<br>related to cedant held<br>in trust with other<br>third party than cedant<br>/ sponsor?|
|---|---|---|---|---|---|---|---|
|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190 **|
|||||||||

|Information|on SPV|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Internal**<br>**code of SPV**|**Type of code**<br>**SPV**|**Legal nature of SPV**|**Name of SPV**|**Incorporation no. of**<br>**SPV**|**SPV country of**<br>**authorisation**|**SPV author­**<br>**isation**<br>**conditions**|**External rating**<br>**assessment by**<br>**nominated ECAI**|**Nominated**<br>**ECAI**|**Credit**<br>**quality step**|**Internal**<br>**rating**|
|**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|**C0270**|**C0280**|**C0290**|**C0300**|
||||||||||||

**S.31.02.04**

**Special Purpose Vehicles**

**(cont.)**

|Legal name<br>of reinsured<br>undertaking|Identification<br>code of the<br>undertaking|Internal code of SPV|ID Code of SPV<br>notes or other<br>financing<br>mechanism issued|ID Code Type of<br>SPV notes or other<br>financing<br>mechanism issued|Lines of Business<br>SPV securitisation<br>relates|Type of<br>Trigger(s) in<br>the SPV|Contractual trigger<br>event|Same trigger<br>as in<br>underlying<br>cedant's<br>portfolio?|Basis risk<br>arising from<br>risk-transfer<br>structure|
|---|---|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|
|||||||||||

|Basis risk<br>arising from<br>contractual<br>terms|SPV assets<br>ring-fenced<br>to settle<br>cedant-<br>specific<br>obligations|Other non cedant-<br>specific SPV Assets<br>for which recourse<br>may exist|Other recourse<br>arising from secu­<br>ritisation|Total maximum<br>possible obligations<br>from SPV under<br>reinsurance policy|SPV fully funded in<br>relation to cedant<br>obligations<br>throughout the<br>reporting period|Current<br>recoverables<br>from SPV|Identification of<br>material investments<br>held by cedant in<br>SPV|Securiti­<br>sation assets<br>related to<br>cedant held<br>in trust with<br>other third<br>party than<br>cedant /<br>sponsor?|
|---|---|---|---|---|---|---|---|---|
|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190 **|
||||||||||

|Information|on SPV|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Internal**<br>**code of SPV**|**Type of code**<br>**SPV**|**Legal nature of SPV**|**Name of SPV**|**Incorporation no. of**<br>**SPV**|**SPV country of**<br>**authorisation**|**SPV author­**<br>**isation**<br>**conditions**|**External rating**<br>**assessment by**<br>**nominated ECAI**|**Nominated**<br>**ECAI**|**Credit**<br>**quality step**|**Internal**<br>**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<br>code of the<br>undertaking|Type of code of the ID of<br>the undertaking|Legal Name of the under­<br>taking|Type of undertaking|Legal form|Category<br>(mutual/ non<br>mutual)|Supervisory Authority|
|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080 **|
|||||||||

**Ranking criteria (in the group currency)**

|Total<br>Balance<br>Sheet (for<br>(re)insurance<br>undertak­<br>ings)|Total<br>Balance<br>Sheet (for<br>other<br>regulated<br>undertak­<br>ings)|Total Balance Sheet<br>(non-regulated under­<br>takings)|Written premiums net<br>of reinsurance ceded<br>under IFRS or local<br>GAAP for (re)insurance<br>undertakings|Turn over defined as<br>the gross revenue<br>under IFRS or local<br>GAAP for other types<br>of undertakings,<br>insurance holding<br>companies or mixed<br>financial holding<br>companies|Underwriting<br>performance|Investment<br>performance|Total performance|Accounting<br>standard|
|---|---|---|---|---|---|---|---|---|
|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|
||||||||||

**(cont.)**

|Criteria of influence|Col2|Col3|Col4|Col5|Col6|Inclusion in the scope of Group<br>supervision|Col8|Group<br>solvency<br>calculation|
|---|---|---|---|---|---|---|---|---|
|**% capital**<br>**share**|**% used for**<br>**the estab­**<br>**lishment of**<br>**consolidated**<br>**accounts**|**% voting rights**|**Other criteria**|**Level of influence**|**Proportional share**<br>**used for group**<br>**solvency calculation**|**Yes/No**|**Date of decision if art.**<br>**214 is applied**|**Method used**<br>**and under**<br>**method 1,**<br>**treatment of**<br>**the under­**<br>**taking**|
|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
||||||||||

|Covered by internal model for Group<br>SCR calculations|Type of VA being used in the internal<br>model|
|---|---|
|**C0270**|**C0280**|
|||

|S.33.01.04 Insurance and reinsurance individual requirements|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||**EEA and non EEA insurance and reinsurance undertakings (using SII rules)**|**EEA and non EEA insurance and reinsurance undertakings (using SII rules)**|**EEA and non EEA insurance and reinsurance undertakings (using SII rules)**|**EEA and non EEA insurance and reinsurance undertakings (using SII rules)**|**EEA and non EEA insurance and reinsurance undertakings (using SII rules)**|**EEA and non EEA insurance and reinsurance undertakings (using SII rules)**|**EEA and non EEA insurance and reinsurance undertakings (using SII rules)**|
||||||**SCR Market**<br>**Risk**|**SCR**<br>**Counterpart­**<br>**y Default**<br>**Risk**|**SCR Life Under­**<br>**writing Risk**|**SCR Health**<br>**Under­**<br>**writing Risk**|**SCR Non-life**<br>**Under­**<br>**writing Risk**|**SCR Oper­**<br>**ational Risk**|**Individual**<br>**SCR**|
|**Legal name**<br>**of the**<br>**undertaking**|**Identification**<br>**code of the**<br>**undertaking**|**Type of code**<br>**of the ID of**<br>**the under­**<br>**taking**|**Entity**<br>**Level/RFF or**<br>**MAP/**<br>**Remaining**<br>**Part**|**Fund Number**|**Fund Number**|**Fund Number**|**Fund Number**|**Fund Number**|**Fund Number**|**Fund Number**|**Fund Number**|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|
|||||||||||||

|EEA and non EEA insurance and reinsurance undertakings (using SII rules)|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Individual**<br>**MCR**|**Eligible Indi­**<br>**vidual Own**<br>**Funds to**<br>**cover the**<br>**SCR**|**Standard Formula used**|**Standard Formula used**|**Standard Formula used**|**Group or individual Internal Model Used**|**Group or individual Internal Model Used**|**Group or individual Internal Model Used**|**Individual Capital Add-On**|**Individual Capital Add-On**|**Individual Capital Add-On**|
|**Individual**<br>**MCR**|**Eligible Indi­**<br>**vidual Own**<br>**Funds to**<br>**cover the**<br>**SCR**|**Use of under­**<br>**taking specific**<br>**parameters**|**Use of simplifica­**<br>**tions**|**Use of Partial**<br>**Internal Model**|**Group or indi­**<br>**vidual internal**<br>**model**|**Date of**<br>**initial**<br>**approval of**<br>**IM**|**Date of approval**<br>**of latest major**<br>**change of IM**|**Date of**<br>**decision of**<br>**capital add-**<br>**on**|**Amount of**<br>**capital add-**<br>**on**|**Reason of**<br>**capital add-**<br>**on**|
|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|
||||||||||||

|Non EEA insurance and reinsurance undertakings (both using SII rules and<br>not using SII rules) regardless of the method used|Col2|Col3|EEA and non EEA<br>insurance and<br>reinsurance undertakings|
|---|---|---|---|
|**Local capital**<br>**requirement**|**Local minimum capital**<br>**requirement**|**Eligible own funds in**<br>**accordance with local**<br>**rules**|**Contribution of solo**<br>**SCR to the group SCR**|
|**C0240**|**C0250**|**C0260**|**C0270**|
|||||

**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<br>undertaking|Identification code<br>of the undertaking|Type of code of the<br>ID of the under­<br>taking|Aggregated or not|Type of capital<br>requirement|Notional SCR or<br>Sectoral capital<br>requirement|Notional MCR or<br>Sectoral minimum<br>capital requirement|Notional or<br>Sectoral Eligible<br>Own Funds|Contribution of<br>solo (notional) SCR<br>to group SCR|
|---|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0085 **|
||||||||||

**(cont.)**

|S.35.01.04 Contribution to group Technical Provisions|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||**Total amount of TP**|**Total amount of TP**|**Technical Provisions - Non-Life (excluding**<br>**Health)**|**Technical Provisions - Non-Life (excluding**<br>**Health)**|**Technical Provisions - Non-Life (excluding**<br>**Health)**|**Technical Provisions - Health**<br>**(similar to non-life)**|**Technical Provisions - Health**<br>**(similar to non-life)**|**Technical Provisions - Health**<br>**(similar to non-life)**|
|**Legal name**<br>**of the**<br>**undertaking**|**Identification**<br>**code of the**<br>**undertaking**|**Type of code of the ID**<br>**of the undertaking**|**Method of group**<br>**solvency calculation**<br>**used**|**Amount of**<br>**TP gross of**<br>**IGT**|**Amount of**<br>**TP net of**<br>**IGT**|**Amount of**<br>**TP gross of**<br>**IGT**|**Amount of**<br>**TP net of**<br>**IGT**|**Net**<br>**contribution**<br>**to Group TP**<br>**(%)**|**Amount**<br>**of TP**<br>**gross of**<br>**IGT**|**Amount**<br>**of TP**<br>**net of**<br>**IGT**|**Net**<br>**contrib­**<br>**ution to**<br>**Group**<br>**TP (%)**|
|**C0010**|**C0020**|**C0030**|**C0040**|**C0050**|**C0060**|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|
|||||||||||||

|Technical Provisions - Health (similar to life)|Col2|Col3|Technical Provisions - Life (excluding health and<br>index-linked and unit-linked)|Col5|Col6|Technical Provisions - Index-linked and<br>unit-Linked insurance|Col8|Col9|Transitional on Technical<br>Provisions|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Amount of TP**<br>**gross of IGT**|**Amount of**<br>**TP net of**<br>**IGT**|**Net contribution to**<br>**Group TP (%)**|**Amount of TP gross of**<br>**IGT**|**Amount of**<br>**TP net of**<br>**IGT**|**Net**<br>**contribution**<br>**to Group TP**<br>**(%)**|**Amount of**<br>**TP gross of**<br>**IGT**|**Amount of**<br>**TP net of**<br>**IGT**|**Net**<br>**contribution**<br>**to Group TP**<br>**(%)**|**Amount of**<br>**TP gross of**<br>**IGT**|**Amount of**<br>**TP net of**<br>**IGT**|
|**C0130**|**C0140**|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|
||||||||||||

|LTG measures and transi­<br>tionals - Technical<br>Provisions subject to Tran­<br>sitional on Risk Free Rate|LTG measures and transi­<br>tionals - Technical<br>Provisions subject to Vola­<br>tility Adjustment|LTG measures and transi­<br>tionals - Technical<br>Provisions subject to<br>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**

**(cont.)**

|ID of<br>intragroup<br>transaction|Investor/<br>lender name|Identification code<br>for investor/ lender|Type of code for<br>investor / lender|Sector of the<br>investor / lender|Issuer/ borrower<br>name|Identification<br>code for<br>issuer /<br>borrower|Type of code for<br>issuer / borrower|Sector of the<br>issuer /<br>borrower|Indirect<br>transactions|
|---|---|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0031**|**NC0040**|**C0050**|**C0060**|**C0061**|**NC0070**|**NC0080**|
|||||||||||

|Single<br>economic<br>operation|ID Code of<br>the<br>instrument|ID Code Type of the<br>instrument|Type of instrument|Instrument|Issue date|Maturity<br>date|Currency of trans­<br>action|Amount at<br>transaction<br>date|Amount at<br>reporting<br>date|
|---|---|---|---|---|---|---|---|---|---|
|**NC0090**|**NC0100**|**NC0101**|**NC0110**|**NC0120**|**NC0130**|**NC0140**|**NC0150**|**NC0160**|**NC0170**|
|||||||||||

|Value of<br>collateral|Amount of<br>dividends/<br>interest/<br>coupon and<br>other<br>payments<br>made during<br>reporting<br>period|Coupon/ Interest<br>rate|Comments|
|---|---|---|---|
|**NC0180**|**NC0190**|**C0200**|**C0210**|
|||||

**S.36.02.01**

**IGT - Derivatives**

|ID of<br>intragroup<br>transaction|Investor/<br>Buyer|Identifi­<br>cation code<br>of the<br>investor /<br>buyer|Type of<br>code of the<br>investor /<br>buyer|Sector of<br>the<br>investor/<br>buyer|Issuer/<br>Seller name|Identification<br>code of the<br>issuer / seller|Type of code of<br>the issuer / seller|Financial<br>sector of the<br>issuer / seller|Indirect<br>transactions|Single<br>economic<br>operation|ID Code<br>of the<br>instrume­<br>nt|ID Code<br>Type of<br>the<br>instrume­<br>nt|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0031**|**NC0040**|**C0050**|**C0060**|**C0061**|**NC0070**|**NC0080**|**NC0090**|**NC0100**|**NC0101**|
||||||||||||||

**(cont.)**

**(cont.)**

|Description of the instrument|Col2|Col3|Maturity of the trans­<br>action|Col5|Amount of the transaction|Col7|Col8|Col9|Underlyings|Col11|Col12|Col13|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Type of**<br>**instrument**|**Type of**<br>**protection**|**Purpose of**<br>**the**<br>**instrument**|**Starting**<br>**date**|**Maturity**<br>**date**|**Currency of**<br>**transaction**|**Notional**<br>**amount**|**Carrying amount**|**Value of**<br>**collateral**|**Identification**<br>**code Asset /**<br>**Liability**<br>**underlying**<br>**the**<br>**derivative**|**Type of code**<br>**Asset /**<br>**Liability**<br>**underlying**<br>**the**<br>**derivative**|**Swap**<br>**delivered**<br>**interest**<br>**rate (for**<br>**buyer)**|**Swap**<br>**received**<br>**interest**<br>**rate (for**<br>**buyer)**|
|**NC0110**|**NC0120**|**NC0130**|**NC0140**|**NC0150**|**NC0160**|**NC0170**|**NC0180**|**NC0190**|**NC0200**|**NC0201**|**NC0220**|**NC0230**|
||||||||||||||

|Underlyings|Col2|Associated<br>P&L|Comments|
|---|---|---|---|
|**Swap**<br>**delivered**<br>**currency**<br>**(for buyer)**|**Swap**<br>**received**<br>**currency (for**<br>**buyer)**|**Revenues**<br>**stemming**<br>**from**<br>**derivatives**|**Revenues**<br>**stemming**<br>**from**<br>**derivatives**|
|**NC0240**|**C0250**|**C0260**|**C0270**|
|||||

**(cont.)**

|S.36.03.01 IGT - Off-balance sheet and contingent liabilities|Col2|Col3|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|
|**ID of intragroup**<br>**transaction**|**Provider name**|**Identification code of**<br>**the provider**|**Type of code of the**<br>**provider**|**Financial sector of the**<br>**provider**|**Beneficiary name**|**Identification**<br>**code of the**<br>**beneficiary**|**Type of code of the**<br>**beneficiary**|
|**C0010**|**C0020**|**C0030**|**C0031**|**C0040**|**C0050**|**C0060**|**C0061**|
|||||||||

|Identification of the transaction|Col2|Col3|Col4|Maturity of the transaction|Col6|Value of the transaction|Col8|
|---|---|---|---|---|---|---|---|
|**Financial sector of**<br>**the beneficiary**|**Indirect trans­**<br>**actions**|**Single economic oper­**<br>**ation**|**Transaction type**|**Transaction issue date**|**Expiry date of**<br>**agreement / contract**<br>**underlying transaction**|**Currency of**<br>**transaction**|**Trigger event**|
|**C0070**|**C0080**|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|
|||||||||

|Value of the transaction|Col2|Col3|Col4|Associated P&L|Comments|
|---|---|---|---|---|---|
|**Value of trans­**<br>**action at starting**<br>**date**|**Value of trans­**<br>**action at reporting**<br>**date**|**Maximum possible**<br>**value of contingent**<br>**liabilities**|**Value of guaranteed**<br>**assets**|**Revenues stemming**<br>**from the off balance**<br>**sheet items**|**Revenues stemming**<br>**from the off balance**<br>**sheet items**|
|**C0150**|**C0160**|**C0170**|**C0180**|**C0190**|**C0200**|
|||||||

**(cont.)**

|S.36.04.01 IGT - Insurance-reinsurance|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|
|---|---|---|---|---|---|---|---|---|---|
|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|**Identification of the transaction**|
|**ID of**<br>**intragroup**<br>**transaction**|**Insured**<br>**party/**<br>**Cedent name**|**Identification code**<br>**for insured party/**<br>**cedent**|**Type of code for**<br>**insured party/**<br>**cedent**|**Sector of the**<br>**insured party/**<br>**cedent**|**Insurer/ Reinsurer**<br>**name**|**IIdentifi­**<br>**cation code**<br>**of insurer/**<br>**reinsurer**|**Type of code of**<br>**insurer/ reinsurer**|**Sector of the**<br>**insurer/**<br>**reinsurer**|**Indirect**<br>**transactions**|
|**C0010**|**C0020**|**C0030**|**C0031**|**C0040**|**C0050**|**C0060**|**C0061**|**C0070**|**C0080**|
|||||||||||

|Identification<br>of the trans­<br>action|Description of the instrument|Col3|Validity period of the transaction|Col5|Amount of the transaction|Col7|Col8|Total<br>reinsurance<br>recoverables<br>C0170|
|---|---|---|---|---|---|---|---|---|
|**Single**<br>**economic**<br>**operation**|**Type of**<br>**transaction**|**Transaction**|**Starting date**|**Expiry date**|**Currency of trans­**<br>**action**|**Maximum**<br>**cover by**<br>**transaction**|**Net Receivables**|**Net Receivables**|
|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|**C0160**|**C0160**|
||||||||||

|Associated P&L|Col2|Col3|Col4|Comments|
|---|---|---|---|---|
|**Reinsurance**<br>**technical**<br>**result (for**<br>**reinsurance)**|**Premiums**<br>**(for insur­**<br>**ance)**|**Claims (for insurance)**|**Line of business**|**Line of business**|
|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|
||||||

**(cont.)**

|S.36.05.01 IGT - P&L|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|
|---|---|---|---|---|---|---|---|---|---|
|**ID of**<br>**intragroup**<br>**transaction**|**Revenue side**<br>**name**|**Identification code**<br>**for revenue side**|**Type of code for**<br>**revenue side**|**Sector of the**<br>**revenue side**|**Expense side name**|**Identification**<br>**code for**<br>**expense side**|**Type of code for**<br>**expense side**|**Sector of the**<br>**expense side**|**Indirect**<br>**transactions**|
|**C0010**|**C0020**|**C0030**|**C0031**|**C0040**|**C0050**|**C0060**|**C0061**|**C0070**|**C0080**|
|||||||||||

|Col1|Description of the instrument|Col3|Characteristics of the transaction|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Single**<br>**economic**<br>**operation**|**Type of**<br>**transaction**|**Transaction**|**Currency of trans­**<br>**action**|**Transaction date**|**Amount**|**Comments**|
|**C0090**|**C0100**|**C0110**|**C0120**|**C0130**|**C0140**|**C0150**|
||||||||

**S.37.01.04**

**Risk concentration – Exposure to Counterparties**

|Name of the<br>external<br>counterparty|Identification<br>code of the<br>external<br>counterparty<br>of the group|ID code type of the<br>external<br>counterparty of the<br>group|Name of the group<br>(in case of group of<br>counterparties)|Rating|Nominated ECAI|Sector|Country|Entity of the<br>group|ID code of<br>the Entity of<br>the group|
|---|---|---|---|---|---|---|---|---|---|
|**C0010**|**C0020**|**C0030**|**C0045**|**C0080**|**C0090**|**C0100**|**C0040**|**C0011**|**C00120**|
|||||||||||

|ID code<br>Type of the<br>Entity of the<br>group|Equity|Bonds|Assets whose risks<br>are mainly borne by<br>the policyholders|Derivatives|Other investments|Loans and<br>mortgages|Guarantees and<br>Commitments|Insurance<br>policies|External<br>reinsurance|
|---|---|---|---|---|---|---|---|---|---|
|**C0125**|**C0180**|**C0190**|**C0200**|**C0210**|**C0220**|**C0230**|**C0240**|**C0250**|**C0260**|
|||||||||||

|Others<br>direct<br>exposures|Description<br>of others|Indirect exposures|Transactions where<br>there is an exposure<br>to underlying assets|Currency|Total amount of the<br>exposure|Credit or<br>insurance<br>risk miti­<br>gation tech­<br>nique|Exemptions|Amount of<br>the<br>exposures<br>after Credit<br>or insurance<br>risk miti­<br>gation<br>technique<br>and exemp­<br>tions|
|---|---|---|---|---|---|---|---|---|
|**C0270**|**C0280**|**C0290**|**C0300**|**C0160**|**C0150**|**C0310**|**C0320**|**C0330**|
||||||||||

**S.37.02.04**

**Risk Concentration - Exposure by currency, sector, country**

|Exposure by currency|Col2|Col3|
|---|---|---|
|**Currency area**|**Exposure net**|**% **|
|**C0010**|**C0030**|**C0040 **|
||||

|Exposure by sector|Col2|Col3|
|---|---|---|
|**Sector**|**Exposure net**|**% **|
|**C0050**|**C0030**|**C0040 **|
||||

|Exposure by country|Col2|Col3|
|---|---|---|
|**Country**|**Exposure net**|**% **|
|**C0060**|**C0030**|**C0040 **|
||||

|Total|Col2|Col3|
|---|---|---|
|||**Total exposure net**|
|||**C0070**|
|Exposure by currency|**R0010**||
|Exposure by sector|**R0020**||
|Exposure by country|**R0030**||

**S.37.03.04**

**Risk Concentration - Exposure by asset class and rating**

|Equity|Col2|Col3|
|---|---|---|
|||**Exposure net**|
|||**C0010**|
|Total|**R0010**||

|Bonds|Col2|Col3|Col4|
|---|---|---|---|
|||**Exposure net**|**% **|
|||**C0010**|**C0020**|
|AAA|**R0020**|||
|AA|**R0030**|||
|A|**R0040**|||
|BBB|**R0050**|||
|Non inv grade|**R0060**|||
|Total|**R0070**|||

5.5.2023 EN Official Journal of the European Union L 120/597

_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.

All references to Articles should refer to Directive 2009/138/EC of the European Parliament and of the Council of
25 November 2009 on the taking-up and pursuit of the business of insurance and reinsurance (Solvency II) unless
otherwise specified.

_**S.01.01 – Content of the submission**_

_General comments:_

This section relates to 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.

When a template is submitted only with zeros or without figures, then S.01.01 should indicate one of the ‘non reported’
options.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Ring–fenced fund/matching<br>portfolio/remaining part|Identifies whether the reported figures are with regard to a ring–fenced fund<br>(‘RFF’), matching adjustment portfolio (‘MAP’) or to the remaining part. One of<br>the options in the following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0020|Fund/Portfolio number|When item Z0010 = 1, identification number for a ring–fenced fund or matching<br>portfolio. This number is attributed by the undertaking and must be consistent<br>over time and with the fund/portfolio number reported in other templates.|
|C0010/R0010|S.01.02 – Basic Information –<br>General|This template shall always be reported. The only option possible is:<br>1 – Reported|
|C0010/R0020|S.01.03 – Basic Information –<br>RFF and matching adjustment<br>portfolios|<br>One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no RFF or MAP<br>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:<br>1 – Reported<br>6 – Exempted under Article 35(6) to (8)<br>0 – Not reported other reason (in this case special justification is needed)|

L 120/598 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0040|S.02.02 – Liabilities by<br>currency|One of the options in the following closed list shall be used:<br>1 – Reported<br>3 – Not due in accordance with instructions of the template<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0060|S.03.01 – Off–balance sheet<br>items – general|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no off–balance sheet items<br>3 – Not reported due to value of guarantee/collateral/contingent liabilities below<br>the threshold and no unlimited guarantee provided or received as in the template<br>instructions<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0100|S.04.02 – Information on class<br>10 in Part A of Annex I of<br>Solvency II Directive,<br>excluding carrier’s liability|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no activity outside the home country in relation to specific<br>class<br>18 – Not reported as no direct insurance business<br>0 – Not reported (in this case special justification is needed)|
|C0010/R0104|S.04.03 – Basic Information –<br>list of underwriting entities|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no activity outside the home country<br>0 – Not reported (in this case special justification is needed)|
|C0010/R0105|S.04.04 – Activity by country<br>– location of underwriting|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no activity outside the home country<br>0 – Not reported (in this case special justification is needed)|
|C0010/R0106|S.04.05 – Activity by country<br>– location of risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no activity outside the home country<br>3 – Not due in accordance with instructions of the template<br>0 – Not reported (in this case special justification is needed)|
|C0010/R0110|S.05.01 – Premiums, claims<br>and expenses by line of<br>business|One of the options in the following closed list shall be used:<br>1 – Reported<br>6 – Exempted under Article 35(6) to (8)<br>0 – Not reported (in this case special justification is needed)|

5.5.2023 EN Official Journal of the European Union L 120/599

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0140|S.06.02 – List of assets|One of the options in the following closed list shall be used:<br>1 – Reported<br>6 – Exempted under Article 35(6) to (8)<br>7 – Not due annually as reported for Quarter 4 (this option is only applicable on<br>annual submissions)<br>0 – Not reported (in this case special justification is needed)|
|C0010/R0150|S.06.03 – Collective<br>investment undertakings –<br>look–through approach|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no Collective investment undertakings (only for undertakings<br>not exempted under Article 35(6) to (8))<br>3 – Not due in accordance with instructions of the template<br>6 – Exempted under Article 35(6) to (8)<br>7 – Not due annually as reported for Quarter 4 (this option is only applicable on<br>annual submissions)<br>0 – Not reported (in this case special justification is needed)|
|C0010/R0151|S.06.04 – Climate change-<br>related risks to investments|One of the options in the following closed list shall be used:<br>1 – Reported<br>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:<br>1 – Reported<br>2 – Not reported as no structured products (only for undertakings not exempted<br>under Article 35(6) to (8))<br>3 – Not due in accordance with instructions of the template<br>6 – Exempted under 35(6) to (8)<br>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:<br>1 – Reported<br>2 – Not reported as no derivative transactions (only for undertakings not<br>exempted under Article 35(6) to (8))<br>6 – Exempted under Article 35(6) to (8)<br>7 – Not due annually as reported for Quarter 4 (this option is only applicable on<br>annual submissions)<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0190|S.09.01 – Income/gains and<br>losses in the period|One of the options in the following closed list shall be used:<br>1 – Reported<br>0 – Not reported other reason (in this case special justification is needed)|

L 120/600 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0200|S.10.01 – Securities lending<br>and repos|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no Securities lending and repos (only for undertakings not<br>exempted under Article 35(6) to (8))<br>3 – Not due in accordance with instructions of the template<br>6 – Exempted under Article 35(6) to (8)<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0210|S.11.01 – Assets held as<br>collateral|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no Assets held as collateral (only for undertakings not<br>exempted under Article 35(6) to (8))<br>3 – Not due in accordance with instructions of the template<br>6 – Exempted under Article 35(6) to (8)<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0220|S.12.01 – Life and Health SLT<br>Technical Provisions|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no life and health SLT business (only for undertakings not<br>exempted under Article 35(6) to (8))<br>6 – Exempted under Article 35(6) to (8)<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0230|S.12.02 – Life and Health SLT<br>Technical Provisions – by<br>country|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no life and health SLT business<br>3 – Not due in accordance with instructions of the template<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0240|S.13.01 – Projection of future<br>gross cash flows|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no life and health SLT business<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0250|S.14.01 – Life obligations<br>analysis|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no life and health SLT business<br>0 – Not reported other reason (in this case special justification is needed)|

5.5.2023 EN Official Journal of the European Union L 120/601

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0251|S.14.02 – Non-life business –<br>policy and customer<br>information|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no non-life business<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0252|S.14.03 – Cyber underwriting<br>risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no cyber coverages<br>3 – Not due in accordance with instructions of the template<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0280|S.16.01 – Information on<br>annuities stemming from<br>Non–Life Insurance obligations|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no annuities stemming from Non–Life Insurance obligations<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0290|S.17.01 – Non–Life Technical<br>Provisions|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no non–life business (only for undertakings not exempted<br>under Article 35(6) to (8))<br>6 – Exempted under Article 35(6) to (8)<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0300|S.17.03 – Non–Life Technical<br>Provisions – By country|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no non–life business<br>3 – Not due in accordance with instructions of the template<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0310|S.18.01 – Projection of future<br>cash flows (Best Estimate –<br>Non Life)|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no non–life business<br>3 – Not due in accordance with instructions of the template<br>0 – Not reported other reason (in this case special justification is needed)|

L 120/602 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0320|S.19.01 – Non–life insurance<br>claims|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no non–life business<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0330|S.20.01 – Development of the<br>distribution of the claims<br>incurred|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no non–life business<br>3 – Not due in accordance with instructions of the template<br>18 – Not reported as no direct insurance business<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0340|S.21.01 – Loss distribution<br>risk profile|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no non–life business<br>3 – Not due in accordance with instructions of the template<br>18 – Not reported as no direct insurance business<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0350|S.21.02 – Underwriting risks<br>non–life|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no non–life business<br>3 – Not due in accordance with instructions of the template<br>18 – Not reported as no direct insurance business<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0360|S.21.03 – Non–life distribution<br>of underwriting risks – by sum<br>insured|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no non–life business<br>3 – Not due in accordance with instructions of the template<br>18 – Not reported as no direct insurance business<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0370|S.22.01 – Impact of long term<br>guarantees measures and tran­<br>sitionals|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no long term guarantees measures (LTG) measures or tran­<br>sitionals are applied<br>0 – Not reported other reason (in this case special justification is needed)|

5.5.2023 EN Official Journal of the European Union L 120/603

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0380|S.22.04 – Information on the<br>transitional on interest rates<br>calculation|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no such transitional measure is applied<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0390|S.22.05 – Overall calculation<br>of the transitional on technical<br>provisions|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no such transitional measure is applied<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0400|S.22.06 – Best estimate subject<br>to volatility adjustment by<br>country and currency|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as volatility adjustment not applied<br>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:<br>1 – Reported<br>6 – Exempted under Article 35(6) to (8)<br>0 – Not reported (in this case special justification is needed)|
|C0010/R0420|S.23.02 – Detailed information<br>by tiers on own funds|One of the options in the following closed list shall be used:<br>1 – Reported<br>0 – Not reported (in this case special justification is needed)|
|C0010/R0430|S.23.03 – Annual movements<br>on own funds|One of the options in the following closed list shall be used:<br>1 – Reported<br>3 – Not due in accordance with instructions of the template<br>0 – Not reported (in this case special justification is needed)|
|C0010/R0440|S.23.04 – List of items on own<br>funds|One of the options in the following closed list shall be used:<br>1 – Reported<br>3 – Not due in accordance with instructions of the template<br>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:<br>1 – Reported<br>2 – Not reported as no participations held<br>0 – Not reported (in this case special justification is needed)|

L 120/604 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0460|S.25.01 – Solvency Capital<br>Requirement – for under­<br>takings on Standard Formula|One of the options in the following closed list shall be used:<br>1 – Reported as standard formula (SF) is used<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0470|S.25.05 – Solvency Capital<br>Requirement – for under­<br>takings using an internal<br>model (partial or full)|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0500|S.26.01 – Solvency Capital<br>Requirement – Market risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0510|S.26.02 – Solvency Capital<br>Requirement – Counterparty<br>default risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|

5.5.2023 EN Official Journal of the European Union L 120/605

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0520|S.26.03 – Solvency Capital<br>Requirement – Life under­<br>writing risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0530|S.26.04 – Solvency Capital<br>Requirement – Health under­<br>writing risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0540|S.26.05 – Solvency Capital<br>Requirement – Non–Life<br>underwriting risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|

L 120/606 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0550|S.26.06 – Solvency Capital<br>Requirement – Operational<br>risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0560|S.26.07 – Solvency Capital<br>Requirement – Simplifications|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no simplified calculations used<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0561|S.26.08 – Solvency Capital<br>Requirement – for under­<br>takings using an internal<br>model (partial or full)|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula<br>11 – Not reported as reported at RFF/MAP level<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0562|S.26.09 – Internal model –<br>Market & credit risk and<br>sensitivities|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|

5.5.2023 EN Official Journal of the European Union L 120/607

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0563|S.26.10 – Internal model –<br>Credit event risk Portfolio view<br>details|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0564|S.26.11 – Internal model –<br>Credit risk details for financial<br>instruments|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0565|S.26.12 – Internal model –<br>Credit risk Non-Financial<br>Instruments|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0566|S.26.13 – Internal model –<br>Non-life & Health non-SLT|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0567|S.26.14 – Internal model – Life<br>& health risk|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|

L 120/608 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0568|S.26.15 – Internal model –<br>Operational risk|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0569|S.26.16 – Internal model –<br>Model Changes|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0570|S.27.01 – Solvency Capital<br>Requirement – Non–Life and<br>Health catastrophe risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0580|S.28.01 – Minimum Capital<br>Requirement – Only life or<br>only non–life insurance or<br>reinsurance activity|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as both life and non–life insurance activity<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0590|S.28.02 – Minimum Capital<br>Requirement – Both life and<br>non–life insurance activity|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as only life or only non–life insurance or reinsurance activity or<br>only reinsurance activity<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0600|S.29.01 – Excess of Assets<br>over Liabilities|One of the options in the following closed list shall be used:<br>1 – Reported<br>0 – Not reported other reason (in this case special justification is needed)|

5.5.2023 EN Official Journal of the European Union L 120/609

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0610|S.29.02 – Excess of Assets<br>over Liabilities – explained by<br>investments and financial<br>liabilities|One of the options in the following closed list shall be used:<br>1 – Reported<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0620|S.29.03 – Excess of Assets<br>over Liabilities – explained by<br>technical provisions|One of the options in the following closed list shall be used:<br>1 – Reported<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0630|S.29.04 – Detailed analysis per<br>period – Technical flows<br>versus Technical provisions|One of the options in the following closed list shall be used:<br>1 – Reported<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0640|S.30.01 – Facultative covers<br>for non–life and life business<br>basic data|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no facultative covers<br>3 – Not reported due to reinsurance recoveries below the threshold specified in<br>the template instructions<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0650|S.30.02 – Facultative covers<br>for non–life and life business<br>shares data|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no facultative covers<br>3 – Not reported due to reinsurance recoveries below the threshold specified in<br>the template instructions<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0660|S.30.03 – Outgoing<br>Reinsurance Program basic<br>data|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no reinsurance<br>3 – Not reported due to reinsurance recoveries below the threshold specified in<br>the template instructions<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0670|S.30.04 – Outgoing<br>Reinsurance Program shares<br>data|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no reinsurance<br>3 – Not reported due to reinsurance recoveries below the threshold specified in<br>the template instructions<br>0 – Not reported other reason (in this case special justification is needed)|

L 120/610 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0680|S.31.01 – Share of reinsurers<br>(including Finite Reinsurance<br>and SPV’s)|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no reinsurance<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0690|S.31.02 – Special Purpose<br>Vehicles|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no Special Purpose Insurance Vehicles<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0740|S.36.01 – IGT – Equity–type<br>transactions, debt and asset<br>transfer|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no intragroup transaction (‘IGT’) on Equity–type transactions,<br>debt and asset transfer<br>12 – Not reported as no parent undertaking is a mixed–activity insurance holding<br>company where they are not part of a group as defined under Article 213(2)(a),<br>(b) and (c) of Solvency II Directive<br>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:<br>1 – Reported<br>2 – Not reported as no IGT on Derivatives<br>12 – Not reported as no parent undertaking is a mixed–activity insurance holding<br>company where they are not part of a group as defined under Article 213(2)(a),<br>(b) and (c) of Solvency II Directive<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0760|S.36.03 – IGT – Off-balance<br>sheet and contingent liabilities|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no IGT on off-balance sheet and contingent liabilities<br>12 – Not reported as no parent undertaking is a mixed–activity insurance holding<br>company where they are not part of a group as defined under Article 213(2)(a),<br>(b) and (c) of Solvency II Directive<br>0 – Not reported other reason (in this case special justification is needed)|

5.5.2023 EN Official Journal of the European Union L 120/611

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0770|S.36.04 – IGT – Insurance and<br>Reinsurance|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no IGT on Insurance and Reinsurance<br>12 – Not reported as no parent undertaking is a mixed–activity insurance holding<br>company where they are not part of a group as defined under Article 213(2)(a),<br>(b) and (c) of Solvency II Directive<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0775|S.36.05 – IGT – P&L|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no IGT<br>12 – Not reported as no parent undertaking is a mixed–activity insurance holding<br>company where they are not part of a group as defined in points (a), (b) and (c) of<br>Article 213(2) of Directive 2009/138/EC<br>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:<br>1 – Reported<br>2 – Not reported as no RFF/MAP<br>14 – Not reported as refers to MAP fund<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0800|SR.12.01 – Life and Health<br>SLT Technical Provisions|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no RFF/MAP or no life and health SLT business<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0810|SR.17.01 – Non–Life Technical<br>Provisions|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no RFF/MAP or no non–life business<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0820|SR.22.02 – Projection of<br>future cash flows (Best<br>Estimate – Matching port­<br>folios)|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no Matching Adjustment (‘MA’) is applied<br>15 – Not reported as refers to RFF or remaining part<br>0 – Not reported other reason (in this case special justification is needed)|

L 120/612 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0830|SR.22.03 – Information on the<br>matching adjustment calcu­<br>lation|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no MA is applied<br>15 – Not reported as refers to RFF or remaining part<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0840|SR.25.01 – Solvency Capital<br>Requirement – Only SF|One of the options in the following closed list shall be used:<br>1 – Reported as standard formula is used<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0855|SR.25.05 – Solvency Capital<br>Requirement – for under­<br>takings using an internal<br>model (partial or full)|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0870|SR.26.01 – Solvency Capital<br>Requirement – Market risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0880|SR.26.02 – Solvency Capital<br>Requirement – Counterparty<br>default risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP|

5.5.2023 EN Official Journal of the European Union L 120/613

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0890|SR.26.03 – Solvency Capital<br>Requirement – Life under­<br>writing risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0900|SR.26.04 – Solvency Capital<br>Requirement – Health under­<br>writing risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0910|SR.26.05 – Solvency Capital<br>Requirement – Non–Life<br>underwriting risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|

L 120/614 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0920|SR.26.06 – Solvency Capital<br>Requirement – Operational<br>risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0930|SR.26.07 – Solvency Capital<br>Requirement – Simplifications|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no simplified calculations used<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0935|SR.26.08 – Solvency Capital<br>Requirement – for under­<br>takings using an internal<br>model (partial or full)|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0940|SR.27.01 – Solvency Capital<br>Requirement – Non–Life<br>Catastrophe risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|

5.5.2023 EN Official Journal of the European Union L 120/615

_**S.01.02 – Basic information**_

_General comments:_

This section relates to quarterly and annual submission of information for individual entities.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010|Undertaking name|Legal name of the undertaking. Needs to be consistent over different submissions|
|C0010/R0020|Undertaking identification<br>code|Identification code of the undertaking, using the Legal Entity Identifier (LEI).|
|C0010/R0040|Type of undertaking|Identify the type of the reporting undertaking. The following closed list of options<br>shall be used to identify the activity of the undertaking:<br>2 – Life insurance undertakings<br>3 – Non–Life insurance undertakings<br>4 – Insurance undertakings pursuing life insurance activity and non-life insurance<br>activities for the risks listed in classes 1 and 2 in Part A of Annex I –<br>Article 73(2)<br>5 – Insurance undertakings pursuing both life and non–life insurance activity –<br>Article 73(5)<br>6 – Reinsurance undertakings|
|C0010/R0050|Country of authorisation|Identify the ISO 3166–1 alpha–2 code of the country where the undertaking was<br>authorised (Home–country)|
|C0010/R0070|Language of reporting|Identify the 2-letter code of ISO 639–1 code of the language used in the<br>submission of information|
|C0010/R0080|Reporting submission date|Identify the ISO 8601 (yyyy–mm–dd) code of the date when the reporting to the<br>supervisory authority is made|
|C0010/R0081|Financial year end|Identify the ISO 8601 (yyyy–mm–dd) code of the financial year end of the under­<br>taking, e.g. 2017-12-1|
|C0010/R0090|Reporting reference date|Identify the ISO 8601 (yyyy–mm–dd) code of the date identifying the last day of<br>the reporting period|
|C0010/R0100|Regular/Ad–hoc submission|Identify if the submission of information relates to regular submission of<br>information or ad–hoc. The following closed list of options shall be used:<br>1 – Regular reporting<br>2 – Ad–hoc reporting<br>3 – Re-submission of S.30 templates in accordance with instructions of the<br>template<br>4 – Empty submission|
|C0010/R0110|Currency used for reporting|Identify the ISO 4217 alphabetic code of the currency of the monetary amounts<br>used in each report|

L 120/616 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0120|Accounting standards|Identification of the accounting standards used for reporting items in S.02.01,<br>financial statements valuation. The following closed list of options shall be used:<br>1 – The undertaking is using International Financial Reporting Standards (‘IFRS’)<br>2 – The undertaking is using local generally accepted accounting principles<br>(‘GAAP’) (other than IFRS)|
|C0010/R0130|Method of Calculation of the<br>SCR|Identify the method used to calculate the SCR. The following closed list of options<br>shall be used:<br>1 – Standard formula<br>2 – Partial internal model<br>3 – Full internal model|
|C0010/R0140|Use of undertaking specific<br>parameters|Identify if the undertaking is reporting figures using undertaking specific<br>parameters. The following closed list of options shall be used:<br>1 – Use of undertaking specific parameters<br>2 – Don’t use undertaking specific parameters|
|C0010/R0150|Ring–Fenced Funds|Identify if the undertaking is reporting activity by Ring-Fenced Funds. The<br>following closed list of options shall be used:<br>1 – Reporting activity by RFF<br>2 – Not reporting activity by RFF|
|C0010/R0170|Matching adjustment|Identify if the undertaking is reporting figures using the matching adjustment. The<br>following closed list of options shall be used:<br>1 – Use of matching adjustment<br>2 – No use of matching adjustment|
|C0010/R0180|Volatility adjustment|Identify if the undertaking is reporting figures using the volatility adjustment. The<br>following closed list of options shall be used:<br>1 – Use of volatility adjustment<br>2 – No use of volatility adjustment|
|C0010/R0190|Transitional measure on the<br>risk–free interest rate|Identify if the undertaking is reporting figures using the transitional adjustment to<br>the relevant risk-free interest rate term structure. The following closed list of<br>options shall be used:<br>1 – Use of transitional measure on the risk–free interest rate<br>2 – No use of transitional measure on the risk–free interest rate|
|C0010/R0200|Transitional measure on<br>technical provisions|Identify if the undertaking is reporting figures using the transitional deduction to<br>technical provisions. The following closed list of options shall be used:<br>1 – Use of transitional measure on technical provisions<br>2 – No use of transitional measure on technical provisions|

5.5.2023 EN Official Journal of the European Union L 120/617

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0210|Initial submission or re–<br>submission|Identify if it is an initial submission of information or a re–submission of<br>information in relation to a reporting reference date already reported. The<br>following closed list of options shall be used:<br>1 – Initial submission<br>2 – Re–submission|

|R0250|Exemption of reporting ECAI<br>information|One of the options in the following closed list shall be used:<br>1 – Exempted for assets (based on Article 35(6) and (7))<br>2 – Exempted for assets (based on outsourcing)<br>3 – Exempted for derivatives (based on Article 35(6) and (7))<br>4 – Exempted for derivatives (based on outsourcing)<br>5 – Exempted for assets and derivatives (based on Article 35(6) and (7))<br>6 – Exempted for assets and derivatives (based on outsourcing)<br>0 – Not exempted|
|---|---|---|
|C0010/R0255|Direct URL to the webpage<br>where the Solvency and<br>Financial Condition Report is<br>disclosed|Include the direct URL to the webpage where the Solvency and Financial<br>Condition Report (SFCR) corresponding to the reporting reference date as filled<br>in C0010/R0081 ‘Financial year end’ will be published. In case undertaking has no<br>webpage, "UNDERTAKING WITH NO WEBSITE" value should be reported.|
|C0010/R0260|Direct URL to download the<br>Solvency and Financial<br>Condition Report|Include the direct URL to download the Solvency and Financial Condition Report<br>(SFCR) corresponding to the reporting reference date as filled in C0010/R0081<br>‘Financial year end’.<br>The URL shall directly link to the file containing the SFCR and not to a webpage.<br>Alternatively, if the SFCR file is already available at the submission date, or if the<br>SFCR is not disclosed in a webpage, the file shall be included in the annual<br>submission and in this cell choose one of the following options:<br>‘SFCR file provided’<br>‘SFCR file not provided’<br>If ‘File not provided’ is chosen an explanation needs to be provided to the national<br>competent authority.|
|C0010/R0270|Captive Business|Identify if the undertaking performs a captive business in line with the definition<br>in Article 13 of Directive 2009/138/EC.<br>1 – Captive business<br>2 – No captive business|

L 120/618 EN Official Journal of the European Union 5.5.2023

|C0010/R0280|Run-Off Business|This item does not apply to the undertakings whose licence has been withdrawn.<br>One of the options in the following closed list shall be used:<br>1 – Undertakings running-off a portfolio of contracts but not their whole business<br>(partial run-off undertaking or undertaking with run-off portfolio);<br>2 – Undertakings running-off their whole (previous) business (full run-off under­<br>taking);<br>3 – Undertakings with a run-off business model (specialised run-off undertakings)<br>– insurance undertakings or groups whose business model is to actively acquire<br>legacy portfolios or whole insurers in run-off;<br>4 – No run-off business.|
|---|---|---|
|C0010/R0290|M&A during period|Identify if mergers or acquisitions or disposal of activities affecting the<br>information reported occurred during the reporting period.<br>One of the options in the following closed list shall be used:<br>1 – Yes<br>2 – No|

_**S.01.03 – Basic Information – RFF and matching adjustment portfolios**_

_General comments:_

This section relates to 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 an 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<br>number assigned to each ring-fenced fund and matching adjustment portfolio.<br>This number has to be consistent over time and shall be used to identify the<br>ring-fenced funds and the matching portfolio number in other templates.|
|---|---|---|
|C0050|Name of ring–fenced fund/<br>Matching adjustment portfolio|Indicate the name of the ring-fenced fund and matching adjustment portfolio.<br>When possible (if linked to a commercial product), the commercial name shall be<br>used. If not possible, e.g. if the fund is linked to several commercial products, a<br>different name shall be used.<br>The name shall be unique and be kept consistent over time.|

5.5.2023 EN Official Journal of the European Union L 120/619

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060|RFF/MAP/Remaining part of a<br>fund|Indicate if it is a ring-fenced fund or a matching portfolio. In the cases where<br>other funds are included within one fund this cell shall identify the type of each<br>fund or sub–fund. One of the options in the following closed list shall be used:<br>1 – Ring–fenced fund<br>2 – Matching portfolio<br>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<br>following closed list shall be used:<br>1 – Fund with other funds embedded<br>2 – Not a fund with other funds embedded<br>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<br>purposes of detailed submission of information. One of the options in the<br>following closed list shall be used:<br>1 – Material<br>2 – Not material<br>In case of fund with other funds embedded, this item is to be reported only for<br>the ‘mother’ fund.|
|C0090|Article 304|Indicate whether the RFF is under Article 304 of Solvency II Directive. One of the<br>following options shall be used:<br>1 – RFF under Article 304 – with the option for the equity risk sub–module<br>2 – RFF under Article 304 – without the option for the equity risk sub–module<br>3 – RFF not under Article 304|

_List of RFF/MAP with sub RFF/MAP_

|C0100|Number of RFF/MAP with sub<br>RFF/MAP|For the funds with other funds embedded (option 1 reported in item C0070)<br>identify the number as defined for item C0040.<br>The fund shall be repeated for as many rows as needed to report the funds<br>embedded.|
|---|---|---|
|C0110|Number of sub RFF/MAP|Identify the number of the funds embedded in other funds as defined for item<br>C0040.|
|C0120|Sub RFF/MAP|Identify if the nature of the fund embedded in other funds. One of the options in<br>the following closed list shall be used:<br>1 – Ring–fenced fund<br>2 – Matching portfolio|

L 120/620 EN Official Journal of the European Union 5.5.2023

_**S.02.01 – Balance sheet**_

_General comments:_

This section relates to 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 Directive
2009/138/EC, Delegated Regulation (EU) 2015/35, Technical Standards issued under Directive 2009/138/EC and EIOPA
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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Assets_|||
|Z0020|Ring–fenced fund or remaining<br>part|Identifies whether the reported figures are with regard to an RFF or to the<br>remaining part. One of the options in the following closed list shall be used:<br>1 – RFF<br>2 – Remaining part|
|Z0030|Fund number|When item Z0020 = 1, this is a unique number or code of fund, as attributed by<br>the undertaking. It shall remain unvarying over time. It shall not be re–used for<br>any other fund.<br>When item Z0020 = 2, then report ‘0’|
|C0020/R0010|Goodwill|Intangible asset that arises as the result of a business combination and that<br>represents the economic value of assets that cannot be individually identified or<br>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<br>carried forward from one reporting period to subsequent reporting periods,<br>relating to the unexpired periods of risks. In relation to life business, acquisition<br>costs are deferred when it is probable that they will be recovered.|
|C0010–C0020/<br>R0030|Intangible assets|Intangible assets other than goodwill. An identifiable non–monetary asset without<br>physical substance.|
|C0010–C0020/<br>R0040|Deferred tax assets|Deferred tax assets are the amounts of income taxes recoverable in future periods<br>in respect of:<br>(a) deductible temporary differences;<br>(b) the carry forward of unused tax losses; and/or<br>(c) the carry forward of unused tax credits.|

5.5.2023 EN Official Journal of the European Union L 120/621

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–C0020/<br>R0050|Pension benefit surplus|This is the total of net surplus related to employees’ pension scheme.|
|C0010–C0020/<br>R0060|Property, plant & equipment<br>held for own use|Tangible assets which are intended for permanent use and property held by the<br>undertaking for own use. It also includes property for own use under construc­<br>tion.|
|C0010–C0020/<br>R0070|Investments (other than assets<br>held for index–linked and<br>unit–linked contracts)|This is the total amount of investments, excluding assets held for index–linked<br>and unit–linked contracts.|
|C0010–C0020/<br>R0080|Property (other than for own<br>use)|Amount of the property, other than for own use. It also includes property under<br>construction other than for own use.|
|C0010–C0020/<br>R0090|Holdings in related under­<br>takings, including participa­<br>tions|Participations as defined in Article 13(20) and 212 (2) and holdings in related<br>undertakings in Article 212(1)(b) of Directive 2009/138/EC.<br>When part of the assets regarding participation and related undertakings refer to<br>unit and index linked contracts, these parts shall be reported in ‘Assets held for<br>index–linked and unit–linked contracts’ in C0010–C0020/R0220.|
|C0010–C0020/<br>R0100|Equities|This is the total amount of equities, listed and unlisted.<br>With regard to ‘statutory accounts values’ column (C0020), where the split<br>between listed and unlisted is not available, this item shall reflect the sum.|
|C0010–C0020/<br>R0110|Equities – listed|Shares representing corporations’ capital, e.g. representing ownership in a corpor­<br>ation, negotiated on a regulated market or on a multilateral trading facility, as<br>defined by Directive 2004/39/EC.<br>It shall exclude holdings in related undertakings, including participations.<br>With regard to ‘statutory accounts values’ column (C0020), where the split<br>between listed and unlisted is not available, this item shall not be reported.|
|C0010–C0020/<br>R0120|Equities – unlisted|Shares representing corporations’ capital, e.g. representing ownership in a corpor­<br>ation, not negotiated on a regulated market or on a multilateral trading facility, as<br>defined by Directive 2004/39/EC.<br>It shall exclude holdings in related undertakings, including participations.<br>With regard to ‘statutory accounts values’ column (C0020), where the split<br>between listed and unlisted is not available, this item shall not be reported.|
|C0010–C0020/<br>R0130|Bonds|This is the total amount of government bonds, corporate bonds, structured notes<br>and collateralised securities.<br>With regard to ‘statutory accounts values’ column (C0020) – where the split of<br>bonds is not available, this item shall reflect the sum.|

L 120/622 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–C0020/<br>R0140|Government Bonds|Bonds issued by public authorities, whether by central governments, supra–<br>national government institutions, regional governments or local authorities and<br>bonds that are fully, unconditionally and irrevocably guaranteed by the European<br>Central Bank, Member States’ central government and central banks, multilateral<br>development banks referred to in paragraph 2 of Article 117 of Regulation (EU)<br>No 575/2013 or international organisations referred to in Article 118 of Regu­<br>lation (EU) No 575/2013, regional governments and local authorities listed in<br>Article 1 of Implementing Regulation (EU) 2015/2011, where the guarantee<br>meets the requirements set out in Article 215 of Delegated Regulation (EU)<br>2015/35.<br>With regard to ‘statutory accounts values’ column (C0020), where the split<br>between bonds, structured products and collateralised securities is not available,<br>this item shall not be reported.|
|C0010–C0020/<br>R0150|Corporate Bonds|Bonds issued by corporations<br>With regard to ‘statutory accounts values’ column (C0020), where– the split<br>between bonds, structured products and collateralised securities is not available,<br>this item shall not be reported.|
|C0010–C0020/<br>R0160|Structured notes|Hybrid securities, combining a fixed income (return in a form of fixed payments)<br>instrument with a series of derivative components. Excluded from this category<br>are fixed income securities that are issued by sovereign governments. Concerns<br>securities that have embedded any categories of derivatives, including Credit<br>Default Swaps (‘CDS’), Constant Maturity Swaps (‘CMS’), Credit Default Options<br>(‘CDOp’).<br>With regard to ‘statutory accounts values’ column (C0020), where– the split<br>between bonds, structured products and collateralised securities is not available,<br>this item shall not be reported.|
|C0010–C0020/<br>R0170|Collateralised securities|Securities whose value and payments are derived from a portfolio of underlying<br>assets. Includes Asset Backed Securities (‘ABS’), Mortgage Backed securities (‘MBS’),<br>Commercial Mortgage Backed securities (‘CMBS’), Collateralised Debt Obligations<br>(‘CDO’),<br>Collateralised<br>Loan<br>Obligations<br>(‘CLO’),<br>Collateralised<br>Mortgage<br>Obligations (‘CMO’)<br>With regard to ‘statutory accounts values’ column (C0020), where the split<br>between bonds, structured products and collateralised securities is not available,<br>this item shall not be reported.|
|C0010–C0020/<br>R0180|Collective Investments Under­<br>takings|Collective investment undertaking means an undertaking for collective investment<br>in transferable securities (‘UCITS’) as defined in Article<br>1(2) of Directive<br>2009/65/EC of the European Parliament and of the Council or an alternative<br>investment fund (AIF) as defined in Article 4(1)(a) of Directive 2011/61/EU of<br>the European Parliament and of the Council.|
|C0010–C0020/<br>R0190|Derivatives|A financial instrument or other contract with all three of the following char­<br>acteristics:|

5.5.2023 EN Official Journal of the European Union L 120/623

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||(a) Its value changes in response to the change in a specified interest rate,<br>financial instrument price, commodity price, foreign exchange (‘FX’) rate,<br>index of prices or rates, credit rating or credit index, or other variable,<br>provided in the case of a non–financial variable that the variable is not<br>specific to a party to the contract (sometimes called the ‘underlying’).<br>(b) It requires no initial net investment or an initial net investment that is smaller<br>than would be required for other types of contracts that would be expected to<br>have a similar response to changes in market factors.<br>(c) It is settled at a future date.<br>Solvency II value, only if positive, of the derivative as of the reporting date is<br>reported here (in case of negative value, see R0790).|
|C0010–C0020/<br>R0200|Deposits other than cash<br>equivalents|Deposits other than cash equivalents that cannot be used to make payments until<br>before a specific maturity date and that are not exchangeable for currency or<br>transferable deposits without any kind of significant restriction or penalty.|
|C0010–C0020/<br>R0210|Other investments|Other investments not covered already within investments reported above.|
|C0010–C0020/<br>R0220|Assets held for index–linked<br>and unit–linked contracts|Assets held for index–linked and unit–linked contracts (classified in line of<br>business 31 as defined in Annex I of Delegated Regulation (EU) 2015/35).|
|C0010–C0020/<br>R0230|Loans and mortgages|This is the total amount of loans and mortgages, i.e. financial assets created when<br>undertakings lend funds, either with or without collateral, including cash pools.<br>With regard to ‘statutory accounts values’ column (C0020) – where the split of<br>the split of loans & mortgages is not available, this item shall reflect the sum|
|C0010–C0020/<br>R0240|Loans on policies|Loans made to policyholders, collateralised on policies (underlying technical provi­<br>sions).<br>With regard to ‘statutory accounts values’ column (C0020), where– the split<br>between loans on policies, loans and mortgages to individuals and other loans<br>and mortgages is not available, this item shall not be reported.|
|C0010–C0020/<br>R0250|Loans and mortgages to indi­<br>viduals|Financial assets created when creditors lend funds to debtors – individuals, with<br>collateral or not, including cash pools.<br>With regard to ‘statutory accounts values’ column (C0020), where– the split<br>between loans on policies, loans and mortgages to individuals and other loans<br>and mortgages is not available, this item shall not be reported.|

L 120/624 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–C0020/<br>R0260|Other loans and mortgages|Financial assets created when creditors lend funds to debtors – others, not clas­<br>sifiable in item R0240 or R0250, with collateral or not, including cash pools.<br>With regard to ‘statutory accounts values’ column (C0020), where– the split<br>between loans on policies, loans and mortgages to individuals and other loans<br>and mortgages is not available, this item shall not be reported.|
|C0010–C0020/<br>R0270|Reinsurance recoverables from:|This is the total amount of reinsurance recoverables. It corresponds to the amount<br>of reinsurer share of technical provisions (including Finite reinsurance and SPV).<br>For the ‘Solvency II value’ column (C0010) this cell in particular shall include all<br>expected payments from reinsurers to the undertaking (or vice versa)<br>corresponding to payments not yet made by the undertaking to policyholders<br>(or by policyholders to the undertaking). All expected payments from reinsurers to<br>the undertaking (or vice versa) corresponding to payments already made by the<br>undertaking to policyholders (or by policyholders to the undertaking) shall be<br>included in reinsurance receivables (or reinsurance payables).|
|C0010–C0020/<br>R0280|Non–life and health similar to<br>non–life|Reinsurance recoverables in respect of technical provisions for non–life and health<br>similar to non–life.<br>With regard to ‘statutory accounts values’ column (C0020), where the split<br>between non–life excluding health and health similar to non–life is not<br>available this item shall reflect the sum.|
|C0010–C0020/<br>R0290|Non–life excluding health|Reinsurance recoverables in respect of technical provisions for non–life business,<br>excluding technical provisions for health– similar to non –life|
|C0010–C0020/<br>R0300|Health similar to non–life|Reinsurance recoverables in respect of technical provisions for health similar to<br>non – life.|
|C0010–C0020/<br>R0310|Life and health similar to life,<br>excluding health and index–<br>linked and unit–linked|Reinsurance recoverable in respect of technical provisions for life and health<br>similar to life, excluding health and index–linked and unit–linked<br>With regard to ‘statutory accounts values’ column (C0020), where the split<br>between life excluding health and index–linked and unit–linked and health<br>similar to life is not available, this item shall reflect the sum.|
|C0010–C0020/<br>R0320|Health similar to life|Reinsurance recoverables in respect of technical provisions for health–similar to<br>life.|
|C0010–C0020/<br>R0330|Life excluding health and<br>index–linked and unit–linked|Reinsurance recoverables in respect of technical provisions for life business,<br>excluding technical provisions health–similar to life techniques and technical<br>provisions for index–linked and unit–linked.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–C0020/<br>R0340|Life index–linked and unit–<br>linked|Reinsurance recoverables in respect of technical provisions for life index–linked<br>and unit–linked business.|
|C0010–C0020/<br>R0350|Deposits to cedants|Deposits relating to reinsurance accepted.|
|C0010–C0020/<br>R0360|Insurance and intermediaries<br>receivables|Amounts for payment by policyholders, insurers and other linked to insurance<br>business that are not included in technical provisions.<br>It shall include receivables from reinsurance accepted.|
|C0010–C0020/<br>R0370|Reinsurance receivables|For the ‘Solvency II value’ column (C0010) this cell shall include all expected<br>payments (due and past-due) from reinsurers linked to reinsurance business to the<br>undertaking that are not included in reinsurance recoverables.<br>These should not be included in the item "any other assets not elsewhere shown".<br>This cell in particular should take into account all expected payments from<br>reinsurers to the undertaking corresponding to payments made by the under­<br>taking to the policyholders.<br>It also shall include all expected payments (due and past-due) from reinsurers in<br>relation to other than insurance events or those that have been agreed between<br>cedent and reinsurer and where the amount of the expected payment is certain.|
|C0010–C0020/<br>R0380|Receivables (trade, not insur­<br>ance)|Includes amounts receivables from employees or various business partners (not<br>insurance–related), including public entities.|
|C0010–C0020/<br>R0390|Own shares (held directly)|This is the total amount of own shares held directly by the undertaking.|
|C0010–C0020/<br>R0400|Amounts due in respect of<br>own fund items or initial fund<br>called up but not yet paid in|Value of the amount due in respect of own fund items or initial fund called up<br>but not yet paid in.|
|C0010–C0020/<br>R0410|Cash and cash equivalents|Notes and coins in circulation that are commonly used to make payments, and<br>deposits exchangeable for currency on demand at par and which are directly<br>usable for making payments by cheque, draft, giro order, direct debit/credit, or<br>other direct payment facility, without penalty or restriction.<br>Bank accounts shall not be netted off, thus only positive accounts shall be<br>recognised in this item and bank overdrafts shall be shown within liabilities<br>unless where both legal right of offset and demonstrable intention to settle net<br>exist.|
|C0010–C0020/<br>R0420|Any other assets, not<br>elsewhere shown|This is the amount of any other assets not elsewhere already included within<br>balance Sheet items.|
|C0010–C0020/<br>R0500|Total assets|This is the overall total amount of all assets.|
|_Liabilities_|||

L 120/626 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–C0020/<br>R0510|Technical provisions – non–<br>life|Sum of the technical provisions non–life.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of Minimum capital requirement (‘MCR’) calculation.<br>With regard to ‘statutory accounts values’ column (C0020), where the split of<br>technical provisions for non –life between non – life (excluding health) and health<br>(similar to non – life) is not possible, this item shall reflect the sum.|
|C0010–C0020/<br>R0520|Technical provisions – non–<br>life (excluding health)|This is the total amount of technical provisions for non – life business (excluding<br>health).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010/R0530|Technical provisions – non–<br>life (excluding health) –<br>technical provisions calculated<br>as a whole|This is the total amount of technical provisions calculated as whole (replicable/<br>hedgeable portfolio) for non – life business (excluding health).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010/R0540|Technical provisions – non–<br>life (excluding health) – Best<br>estimate|This is the total amount of best estimate of technical provisions for non – life<br>business (excluding health).<br>Best estimate shall be reported gross of reinsurance.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010/R0550|Technical provisions – non–<br>life (excluding health) – Risk<br>margin|This is the total amount of risk margin of technical provisions for non – life<br>business (excluding health).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010–C0020/<br>R0560|Technical provisions – health<br>(similar to non–life)|This is the total amount of technical provisions for health (similar to non – life).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010/R0570|Technical provisions – health<br>(similar to non–life) – technical<br>provisions calculated as a<br>whole|This is the total amount of technical provisions calculated as a whole (replicable/<br>hedgeable portfolio) for health (similar to non–life).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|

5.5.2023 EN Official Journal of the European Union L 120/627

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0580|Technical provisions – health<br>(similar to non –life) – Best<br>estimate|This is the total amount of best estimate of technical provisions for health<br>business (similar to non–life).<br>Best estimate shall be reported gross of reinsurance.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010/R0590|Technical provisions – health<br>(similar to non – life) – Risk<br>margin|This is the total amount of risk margin of technical provisions for health business<br>(similar to non–life).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010–C0020/<br>R0600|Technical provisions – life<br>(excluding index–linked and<br>unit–linked)|Sum of the technical provisions life (excluding index–linked and unit–linked).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.<br>With regard to ‘statutory accounts values’ column (C0020), where the split of<br>technical provisions life (excluding index – linked and unit – linked) between<br>health (similar to life) and life (excluding health, index– linked and unit –<br>linked) is not possible, this item shall reflect the sum.|
|C0010–C0020/<br>R0610|Technical provisions – health<br>(similar to life)|This is the total amount of technical provisions for health (similar to life) business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010/R0620|Technical provisions – health<br>(similar to life) – technical<br>provisions calculated as a<br>whole|This is the total amount of technical provisions calculated as a whole (replicable/<br>hedgeable portfolio) for health (similar to life) business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010/R0630|Technical provisions – health<br>(similar to life) – Best estimate|This is the total amount of best estimate of technical provisions for health (similar<br>to life) business.<br>Best estimate shall be reported gross of reinsurance.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010/R0640|Technical provisions – health<br>(similar to life) – Risk margin|This is the total amount of risk margin of technical provisions for health (similar<br>to life) business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|

L 120/628 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–C0020/<br>R0650|Technical provisions – life<br>(excl. health and index–linked<br>and unit–linked)|This is the total amount of technical provisions for life (excluding health and<br>index – linked and unit – linked) business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010/R0660|Technical provisions – life<br>(excl. health and index–linked<br>and unit–linked) – technical<br>provisions calculated as a<br>whole|This is the total amount of technical provisions calculated as a whole (replicable/<br>hedgeable portfolio) for life (excluding health and index – linked and unit –<br>linked) business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010/R0670|Technical provisions – life<br>(excl. health and index–linked<br>and unit–linked) – Best<br>estimate|This is the total amount of best estimate of technical provisions for life (excluding<br>health and index – linked and unit – linked) business.<br>Best estimate shall be reported gross of reinsurance.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010/R0680|Technical provisions – life<br>(excl. health and index–linked<br>and unit–linked) – Risk margin|This is the total amount of risk margin of technical provisions for life (excluding<br>health and index – linked and unit – linked) business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010–C0020/<br>R0690|Technical provisions – index–<br>linked and unit–linked|This is the total amount of technical provisions for index – linked and unit –<br>linked business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010/R0700|Technical provisions – index–<br>linked and unit–linked –<br>technical provisions calculated<br>as a whole|This is the total amount of technical provisions calculated as a whole (replicable/<br>hedgeable portfolio) for index – linked and unit – linked business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0010/R0710|Technical provisions – index–<br>linked and unit–linked – Best<br>estimate|This is the total amount of best estimate of technical provisions for index – linked<br>and unit – linked business.<br>Best estimate shall be reported gross of reinsurance<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|

5.5.2023 EN Official Journal of the European Union L 120/629

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0720|Technical provisions – index–<br>linked and unit–linked – Risk<br>margin|This is the total amount of risk margin of technical provisions for index – linked<br>and unit – linked business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for<br>the purposes of MCR calculation.|
|C0020/R0730|Other technical provisions|Other technical provisions, as recognised by undertakings in their statutory<br>accounts, in accordance with the local GAAP or IFRS.|
|C0010–C0020/<br>R0740|Contingent liabilities|A contingent liability is defined as:<br>a) a possible obligation that arises from past events and whose existence will be<br>confirmed only by the occurrence or non–occurrence of one or more uncertain<br>future events not wholly within the control of the entity; or<br>b) a present obligation that arises from past events even if:<br>(i) it is not probable that an outflow of resources embodying economic<br>benefits will be required to settle the obligation; or<br>(ii) the amount of the obligation cannot be measured with sufficient reliability.<br>The amount of contingent liabilities recognised in the balance sheet shall follow<br>the criteria set in Article 11 of the Delegated Regulation (EU) 2015/35.|
|C0010–C0020/<br>R0750|Provisions other than technical<br>provisions|Liabilities of uncertain timing or amount, excluding the ones reported under<br>‘Pension benefit obligations’.<br>The provisions are recognised as liabilities (assuming that a reliable estimate can<br>be made) when they represent obligations and it is probable that an outflow of<br>resources embodying economic benefits will be required to settle the obligations.|
|C0010–C0020/<br>R0760|Pension benefit obligations|This is the total net obligations related to employees’ pension scheme.|
|C0010–C0020/<br>R0770|Deposits from reinsurers|Amounts (e.g. cash) received from reinsurer or deducted by the reinsurer<br>according to the reinsurance contract.|
|C0010–C0020/<br>R0780|Deferred tax liabilities|Deferred tax liabilities are the amounts of income taxes payable in future periods<br>in respect of taxable temporary differences.|

L 120/630 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–C0020/<br>R0790|Derivatives|A financial instrument or other contract with all three of the following char­<br>acteristics:<br>(a) Its value changes in response to the change in a specified interest rate,<br>financial instrument price, commodity price, foreign exchange rate, index of<br>prices or rates, credit rating or credit index, or other variable, provided in the<br>case of a non–financial variable that the variable is not specific to a party to<br>the contract (sometimes called the ‘underlying’).<br>(b) It requires no initial net investment or an initial net investment that is smaller<br>than would be required for other types of contracts that would be expected to<br>have a similar response to changes in market factors.<br>(c) It is settled at a future date.<br>Only derivative liabilities shall be reported on this row (i.e. derivatives with<br>negative values as of the reporting date.) Derivatives assets shall be reported<br>under C0010–C0020/R0190.<br>Undertakings which do not value derivatives in their Local GAAP do not need to<br>provide a financial statements value.|
|C0010–C0020/<br>R0800|Debts owed to credit institu­<br>tions|Debts, such as mortgage and loans, owed to credit institutions, excluding bonds<br>held by credit institutions (it is not possible for the undertaking to identify all the<br>holders of the bonds that it issues) and subordinated liabilities. It This shall also<br>include bank overdrafts.|
|C0010–C0020/<br>R0810|Financial liabilities other than<br>debts owed to credit institu­<br>tions|Financial liabilities including bonds issued by undertaking (held by credit insti­<br>tutions or not), structured notes issued by the undertaking itself and mortgage and<br>loans due to other entities than credit institutions.<br>Subordinated liabilities shall not be included here.|
|C0010–C0020/<br>R0820|Insurance and intermediaries<br>payables|Amounts payable to policyholders, insurers and other business linked to insurance<br>that are not included in technical provisions.<br>Includes amounts payable to (re)insurance intermediaries (e.g. commissions due to<br>intermediaries but not yet paid by the undertaking).<br>Excludes loans & mortgages due to other insurance companies, if they only relate<br>to financing and are not linked to insurance business (such loans and mortgages<br>shall be reported as financial liabilities).<br>It shall include payables from reinsurance accepted.|
|C0010–C0020/<br>R0830|Reinsurance payables|Amounts payable to reinsurers (in particular current accounts) other than deposits<br>linked to reinsurance business that are not included in reinsurance recoverables,<br>including payables from the undertaking to reinsurers in relation to other than<br>insurance events.<br>Includes payables to reinsurers that relate to ceded premiums.<br>For the ‘Solvency II value’ column (C0010) this cell shall include all expected<br>payments (due and past-due) from the undertaking to reinsurers that are not<br>included in reinsurance recoverables. These should not be included in the item<br>"any other liabilities not elsewhere shown".|

5.5.2023 EN Official Journal of the European Union L 120/631

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||This cell in particular should take into account all expected payments from the<br>undertaking to reinsurers corresponding to payments made by the policyholders<br>to the undertaking.<br>It also shall include all expected payments (due and past-due) to reinsurers in<br>relation to other than insurance events or those that have been agreed between<br>cedent and reinsurer and where the amount of the expected payment is certain.|
|C0010–C0020/<br>R0840|Payables (trade, not insurance)|This is the total amount trade payables, including amounts due to employees,<br>suppliers, etc. and not insurance–related, parallel to receivables (trade, not<br>insurance) on asset side; includes public entities.|
|C0010–C0020/<br>R0850|Subordinated liabilities|Subordinated liabilities are debts which rank after other specified debts when<br>undertaking is liquidated. This is the total of subordinated liabilities classified as<br>Basic Own Funds and those that are not included in Basic Own Funds.<br>With regard to ‘statutory accounts values’ column (C0020), where the split<br>between subordinated liabilities not in basic own funds and subordinated liabilities<br>in basic own funds is not available, this item shall reflect the sum.|
|C0010–C0020/<br>R0860|Subordinated liabilities not in<br>Basic Own Funds|Subordinated liabilities are debts which rank after other specified debts when<br>undertaking is liquidated. Other debts may be even more deeply subordinated.<br>Only subordinated liabilities that are not classified in Basic Own Funds shall be<br>presented here.<br>With regard to ‘statutory accounts values’ column (C0020), where the split<br>between subordinated liabilities not in basic own funds and subordinated liabilities<br>in basic own funds is not available, this item shall not be reported.|
|C0010–C0020/<br>R0870|Subordinated liabilities in Basic<br>Own Funds|Subordinated liabilities classified in Basic Own Funds.<br>With regard to ‘statutory accounts values’ column (C0020), where– the split<br>between subordinated liabilities not in basic own funds and subordinated liabilities<br>in basic own funds is not available, this item shall not be reported.|
|C0010–C0020/<br>R0880|Any other liabilities, not<br>elsewhere shown|This is the total of any other liabilities, not elsewhere already included in other<br>Balance Sheet items.|
|C0010–C0020/<br>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<br>accordance with Solvency II valuation basis. Value of the assets minus liabilities.|
|C0020/R1000|Excess of assets over liabilities<br>(statutory accounts value)|This is the total of excess of assets over liabilities of statutory accounts value<br>column.|

L 120/632 EN Official Journal of the European Union 5.5.2023

_**S.02.02 – Liabilities by currency**_

_General comment:_

This section relates to annual submission of information for individual entities.

This template is to be filled in accordance with 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 80 % of liabilities. In case the
value of technical provisions, as reported in R0030 and R0120 in S.12.01 and R0060 and R0160 in S.17.01, is
negative, for the purposes of the calculation of the threshold above the absolute value of those notional amounts should
be considered without netting of technical provisions between different LoBs.

If submitted, information on the reporting currency shall always be reported regardless of the amount of liabilities.
Information reported by currency shall at least represent 80 % of the total liabilities. The remaining 20 % may be
aggregated. If a specific currency has to be reported to comply with the 80 % threshold then that currency shall be
reported for all liabilities.

Captives are exempted from reporting this template.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0010|Material currency|Identify the ISO 4217 alphabetic code of each currency to be reported.|
|C0020/R0110|Total value of all currencies –<br>Technical provisions<br>(excluding index–linked and<br>unit–linked contracts)|Report the total value of the technical provisions (excl. index–linked and unit–<br>linked contracts) for all currencies.|
|C0030/R0110|Value of the reporting<br>currency – Technical<br>provisions (excluding index–<br>linked and unit–linked<br>contracts)|Report the value of the technical provisions (excl. index–linked and unit–linked<br>contracts) for the reporting currency|
|C0040/R0110|Value of remaining other<br>currencies – Technical<br>provisions (excluding index–<br>linked and unit–linked<br>contracts)|Report the total value of the technical provisions (excl. index–linked and unit–<br>linked contracts) for the remaining currencies that are not reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0110) and in the currencies reported by currency (C0050/R0110).|
|C0050/R0110|Value of material currencies –<br>Technical provisions<br>(excluding index–linked and<br>unit–linked contracts)|Report the value of the Technical provisions (excl. index–linked and unit–linked<br>contracts) for each of the currencies required to be reported separately.|
|C0020/R0120|Total value of all currencies –<br>Technical provisions – index–<br>linked and unit–linked<br>contracts|Report the total value of the technical provisions – index–linked and unit–linked<br>contracts for all currencies.|

5.5.2023 EN Official Journal of the European Union L 120/633

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0120|Value of the reporting<br>currency – Technical<br>provisions – index–linked and<br>unit–linked contracts|Report the value of the technical provisions – index–linked and unit–linked<br>contracts for the reporting currency.|
|C0040/R0120|Value of remaining other<br>currencies – Technical<br>provisions – index–linked and<br>unit–linked contracts|Report the value of the technical provisions – index–linked and unit–linked<br>contracts for the remaining currencies that are not reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0120) and in the currencies reported by currency (C0050/R0120).|
|C0050/R0120|Value of material currencies –<br>Technical provisions – index–<br>linked and unit–linked<br>contracts|Report the value of the technical provisions – index–linked and unit–linked<br>contracts for each of the currencies required to be reported separately.|
|C0020/R0130|Total value of all currencies –<br>Deposits from reinsurers and<br>insurance, intermediaries and<br>reinsurance payables|Report the total value of the deposits from reinsurers, insurance and inter­<br>mediaries payables and reinsurance payables for all currencies.|
|C0030/R0130|Value of the reporting<br>currency – Deposits from<br>reinsurers and insurance,<br>intermediaries and reinsurance<br>payables|Report the value of the deposits from reinsurers, insurance and intermediaries<br>payables and reinsurance payables for the reporting currency.|
|C0040/R0130|Value of remaining other<br>currencies – Deposits from<br>reinsurers and insurance,<br>intermediaries and reinsurance<br>payables|Report the value of the deposits from reinsurers, insurance and intermediaries<br>payables and reinsurance payables for the remaining currencies that are not<br>reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0130) and in the currencies reported by currency (C0050/R0130).|
|C0050/R0130|Value of material currencies –<br>Deposits from reinsurers and<br>insurance, intermediaries and<br>reinsurance payables|Report the value of the deposits from reinsurers, insurance and intermediaries<br>payables and reinsurance payables for each of the currencies required to be<br>reported separately.|
|C0020/R0140|Total value of all currencies –<br>Derivatives|Report the total value of the derivatives for all currencies.|
|C0030/R0140|Value of the reporting<br>currency – Derivatives|Report the value of the derivatives for the reporting currency.|
|C0040/R0140|Value of remaining other<br>currencies – Derivatives|Report the total value of the derivatives for the remaining currencies that are not<br>reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0140) and in the currencies reported by currency (C0050/R0140).|
|C0050/R0140|Value of material currencies –<br>Derivatives|Report the value of the derivatives for each of the currency required to be<br>reported separately.|

L 120/634 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0150|Total value of all currencies –<br>Financial liabilities|Report the total value of the financial liabilities for all currencies.|
|C0030/R0150|Value of the reporting<br>currency – Financial liabilities|Report the value of the financial liabilities for the reporting currency.|
|C0040/R0150|Value of remaining other<br>currencies – Financial liabilities|Report the total value of the financial liabilities for the remaining currencies that<br>are not reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0150) and in the currencies reported by currency (C0050/R0150).|
|C0050/R0150|Value of material currencies –<br>Financial liabilities|Report the value of the financial liabilities for each of the currencies required to be<br>reported separately.|
|C0020/R0160|Total value of all currencies –<br>Contingent liabilities|Report the total value of the contingent liabilities for all currencies.|
|C0030/R0160|Value of the reporting<br>currency – Contingent liabil­<br>ities|Report the value of the contingent liabilities for the reporting currency.|
|C0040/R0160|Value of remaining other<br>currencies – Contingent liabil­<br>ities|Report the total value of the contingent liabilities for the remaining currencies that<br>are not reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0160) and in the currencies reported by currency (C0050/R0160).|
|C0050/R0160|Value of material currencies –<br>Contingent liabilities|Report the value of the contingent liabilities for each of the currencies required to<br>be reported separately|
|C0020/R0170|Total value of all currencies –<br>Any other liabilities|Report the total value of any other liabilities for all currencies.|
|C0030/R0170|Value of the reporting<br>currency – Any other liabilities|Report the value of any other liabilities for the reporting currency.|
|C0040/R0170|Value of remaining other<br>currencies – Any other liabil­<br>ities|Report the total value of any other liabilities for remaining currencies that are not<br>reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0170) and in the currencies reported by currency (C0050/R0170).|

5.5.2023 EN Official Journal of the European Union L 120/635

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050/R0170|Value of material currencies –<br>Any other liabilities|Report the value of any other liabilities for each of the currencies required to be<br>reported separately.|
|C0020/R0200|Total value of all currencies –<br>Total liabilities|Report the total value of the total liabilities for all currencies.|
|C0030/R0200|Value of the reporting<br>currency – Total liabilities|Report the value of total liabilities for the reporting currency.|
|C0040/R0200|Value of remaining other<br>currencies – Total liabilities|Report the total value of total liabilities for the remaining currencies that are not<br>reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0200) and in the currencies reported by currency (C0050/R0200).|
|C0050/R0200|Value of material currencies –<br>Total liabilities|Report the value of total liabilities for each of the currency required to be reported<br>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.

A pool of assets that secure an investment (e.g. the pool of assets that are a collateral for covered bonds) should not be
reported in this template.

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, Technical Standards issued under
Directive 2009/138/EC and EIOPA 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.

L 120/636 EN Official Journal of the European Union 5.5.2023

Collateral is an asset with a monetary value or a commitment that secure the lender against the defaults of the borrower.
The value of the collateral should be reported as the economic value of the collateral at per reference date (Solvency II
value of the assets), not as the risk-adjusted value of a collateral according to Article 197 of the Delegated Regulation.

Only limited guarantees are to be reported in this template excluding information about any provided or received
unlimited guarantee.

This template shall be submitted when any of the following conditions apply:

a) the amount of any of the following sums is higher than 2 % of Total Assets:

i. (C0020/R0010) Value of guarantee/collateral/contingent liabilities – Guarantees provided by the undertaking,
including letters of credit + (C0020/R0300) Value of guarantee/collateral/contingent liabilities – Total collateral
pledged + (C0010/R0400) Maximum value – Total Contingent liabilities;

ii. (C0020/R0030) Value of guarantee/collateral/contingent liabilities – Guarantees received by the undertaking,
including letters of credit + (C0020/R0200) Value of guarantee/collateral/contingent liabilities – Total collateral
held; or

b) the undertaking has provided or received unlimited guarantee.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010|Maximum value – Guarantees<br>provided by the undertaking,<br>including letters of credit|Sum of all possible cash out–flows related to guarantees if events triggering<br>guarantees were all to happen in relation to guarantees provided by the under­<br>taking to another party. It includes cash–flows related to letter of credit.<br>In case any guarantee is also identified as contingent liability under R0310, the<br>maximum amount shall also be included in this row.|
|C0010/R0020|Maximum value – Guarantees<br>provided by the undertaking,<br>including letters of credit, of<br>which, guarantees, including<br>letters of credit provided to<br>other undertakings of the same<br>group|Part of C0010/R0010 related to guarantees, including letters of credit, provided to<br>other undertakings of the same group.|
|C0020/R0010|Value of guarantee/collateral/<br>contingent liabilities – Guar­<br>antees provided by the under­<br>taking, including letters of<br>credit|Solvency II value of the guarantees provided by the undertaking, including letters<br>of credit|
|C0020/R0020|Value of guarantee/collateral/<br>contingent liabilities – Guar­<br>antees provided by the under­<br>taking, including letters of<br>credit, of which, guarantees,<br>including letters of credit<br>provided to other undertakings<br>of the same group|Part of C0020/R0010 related guarantees, including letters of credit provided to<br>other undertakings of the same group.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0030|Maximum value – Guarantees<br>received by the undertaking,<br>including letters of credit|Sum of all possible cash in–flows related to guarantees if events triggering guar­<br>antees were all to happen in relation to guarantees received by the undertaking<br>from another party to guarantee the payment of the liabilities due by the under­<br>taking (includes letter of credit, undrawn committed borrowing facilities).|
|C0010/R0040|Maximum value – Guarantees<br>received by the undertaking,<br>including letters of credit, of<br>which, guarantees, including<br>letters of credit received from<br>other undertakings of the same<br>group|Part of C0010/R0030 related to guarantees, including letters of credit received<br>from other undertakings of the same group.|
|C0020/R0030|Value of guarantee/collateral/<br>contingent liabilities – Guar­<br>antees received by the under­<br>taking, including letters of<br>credit|Solvency II value of the guarantees received by the undertaking, including letters<br>of credit.|
|C0020/R0040|Value of guarantee/collateral/<br>contingent liabilities – Guar­<br>antees received by the under­<br>taking, including letters of<br>credit, of which, guarantees,<br>including letters of credit<br>received from other under­<br>takings of the same group|Part of C0020/R0030 related to guarantees, including letters of credit received<br>from other undertakings of the same group.|
|C0020/R0100|Value of guarantee/collateral/<br>contingent liabilities –<br>Collateral held for loans made<br>or bonds purchased|Solvency II value of the collaterals held for loans made or bonds purchased.|
|C0020/R0110|Value of guarantee/collateral/<br>contingent liabilities –<br>Collateral held for derivatives|Solvency II value of the collaterals held for derivatives.|
|C0020/R0120|Value of guarantee/collateral/<br>contingent liabilities – Assets<br>pledged by reinsurers for<br>ceded technical provisions|Solvency II value of the assets pledged by reinsurers for ceded technical provi­<br>sions.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0130|Value of guarantee/collateral/<br>contingent liabilities – Other<br>collateral held|Solvency II value of other collaterals held.|
|C0020/R0200|Value of guarantee/collateral/<br>contingent liabilities –Total<br>collateral held|Total Solvency II value of the collaterals held.|
|C0030/R0100|Value of assets for which<br>collateral is held – Collateral<br>held for loans made or bonds<br>purchased|Solvency II value of the assets for which the collateral for loans made or bonds<br>purchased is held.|
|C0030/R0110|Value of assets for which<br>collateral is held – Collateral<br>held for derivatives|Solvency II value of the assets for which the collateral for derivatives is held.|
|C0030/R0120|Value of assets for which<br>collateral is held – Assets<br>pledged by reinsurers for<br>ceded technical provisions|Solvency II value of the assets for which the collateral on assets pledged by<br>reinsurers for ceded technical provisions is held.|
|C0030/R0130|Value of assets for which<br>collateral is held – Other<br>collateral held|Solvency II value of the assets for which the other collateral is held.|
|C0030/R0200|Value of assets for which<br>collateral is held – Total<br>collateral held|Total Solvency II value of the assets for which the total collateral is held.|
|C0020/R0210|Value of guarantee/collateral/<br>contingent liabilities –<br>Collateral pledged for loans<br>received or bonds issued|Solvency II value of the collaterals pledged for loans received or bonds issued.|
|C0020/R0220|Value of guarantee/collateral/<br>contingent liabilities –<br>Collateral pledged for deriva­<br>tives|Solvency II value of the collaterals pledged for derivatives.|
|C0020/R0230|Value of guarantee/collateral/<br>contingent liabilities – Assets<br>pledged to cedants for<br>technical provisions<br>(reinsurance accepted)|Solvency II value of the assets pledged to cedants for technical provisions<br>(reinsurance accepted).|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0240|Value of guarantee/collateral/<br>contingent liabilities – Other<br>collateral pledged|Solvency II value of the collateral pledged for other collateral.|
|C0020/R0300|Value of guarantee/collateral/<br>contingent liabilities – Total<br>collateral pledged|Total Solvency II value of the collateral pledged.|
|C0040/R0210|Value of liabilities for which<br>collateral is pledged –<br>Collateral pledged for loans<br>received or bonds issued|Solvency II value of the liabilities for which the collateral for loans received or<br>bonds issued is pledged.|
|C0040/R0220|Value of liabilities for which<br>collateral is pledged –<br>Collateral pledged for deriva­<br>tives|Solvency II value of the liabilities for which the collateral for derivatives is<br>pledged.|
|C0040/R0230|Value of liabilities for which<br>collateral is pledged – Assets<br>pledged to cedants for<br>technical provisions<br>(reinsurance accepted)|Solvency II value of the liabilities for which the assets are pledged to cedants for<br>technical provisions (reinsurance accepted).|
|C0040/R0240|Value of liabilities for which<br>collateral is pledged – Other<br>collateral pledged|Solvency II value of the liabilities for which other collateral is pledged.|
|C0040/R0300|Value of liabilities for which<br>collateral is pledged – Total<br>collateral pledged|Total Solvency II value of the liabilities for which the collateral is pledged.|
|C0010/R0310|Maximum value – Contingent<br>liabilities not in Solvency II<br>Balance Sheet|Maximum possible value, regardless of their probability (i.e. future cash out–flows<br>required to settle the contingent liability over the lifetime of that contingent<br>liability, discounted at the relevant risk–free interest rate term structure) of<br>contingent liabilities that are not included in those valued in Solvency II<br>Balance Sheet (item C0010/R0740 of S.02.01).<br>This shall relate to contingent liabilities that are not material.<br>This amount shall include guarantees reported in R0010 if considered as<br>contingent liabilities.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0320|Maximum value – Contingent<br>liabilities not in Solvency II<br>Balance Sheet, of which<br>contingent liabilities toward<br>entities of the same group|Part of C0010/R0310 related to contingent liabilities toward entities of the same<br>group.|
|C0010/R0330|Maximum value – Contingent<br>liabilities in Solvency II<br>Balance Sheet|Maximum possible value, regardless of their probability (i.e. future cash out– flows<br>required to settle the contingent liability over the lifetime of that contingent<br>liability, discounted at the relevant risk–free interest rate term structure) of<br>contingent liabilities that are valued in Solvency II Balance Sheet as defined in<br>Article 11 of Delegated Regulation (EU) 2015/35.|
|C0010/R0400|Maximum value – Total<br>Contingent liabilities|Total maximum possible value regardless of their probability (i.e. future cash flows<br>required to settle the contingent liability over the lifetime of that contingent<br>liability, discounted at the relevant risk–free interest rate term structure) of<br>contingent liabilities.|
|C0020/R0310|Value of guarantee/collateral/<br>contingent liabilities –<br>Contingent liabilities not in<br>Solvency II Balance Sheet|Solvency II value of the contingent liabilities not in Solvency II Balance Sheet.|
|C0020/R0330|Value of guarantee/collateral/<br>contingent liabilities –<br>Contingent liabilities in<br>Solvency II Balance Sheet|Solvency II value of the contingent liabilities in Solvency II Balance Sheet. This<br>value shall only be reported in relation to contingent liabilities for which a value<br>in item C0010/R0330 in S.03.01 was reported.<br>If this value is lower than C0010/R0740 in S.02.01 an explanation shall be<br>provided in the narrative reporting.|
|C0050/R0510|Unlimited guarantees –<br>received|Indication if the undertaking has received any unlimited guarantees. One of the<br>options in the following closed list shall be used:<br>0 – no unlimited guarantees received;<br>1 – Unlimited guarantees received only from entities of the same group;<br>2 – Unlimited guarantees received only from entities not belonging to the same<br>group;<br>3 – Unlimited guarantees received from entities of the same group and from<br>entities not belonging to the same group.|
|C0050/R0520|Unlimited guarantees –<br>provided|Indication if the undertaking has provided any unlimited guarantees. One of the<br>options in the following closed list shall be used:<br>0 – no unlimited guarantees provided;<br>1 – Unlimited guarantees provided only to entities of the same group;|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||2 – Unlimited guarantees provided only to entities not belonging to same group;<br>3 – Unlimited guarantees provided to entities of the same group and to entities<br>not belonging to same group.|

_**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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0010<br>…|EEA country|ISO 3166–1 alpha–2 code of the EEA country where the branch is located|
|C0010/R0020|Undertaking – FPS – Frequency<br>of claims for Motor Vehicle<br>Liability (except carrier’s<br>liability)|Number of claims, in relation to the business performed by the undertaking<br>through freedom to provide services, incurred with regard to class 10 in Part A<br>of Annex I of Directive 2009/138/EC (except carrier’s liability), over the average<br>insured vehicles in the reporting period. The average insured vehicles correspond<br>to the mean between the number of insured vehicles at the end of the reporting<br>year and the number of insured vehicles at the end of the year before the<br>reporting year. Claims without any incurred amounts shall not be taken into<br>account.|
|C0010/R0030|Undertaking – FPS – Average<br>cost of claims for Motor<br>Vehicle Liability (except<br>carrier’s liability)|Average of claims incurred, in relation to the business performed by the under­<br>taking through freedom to provide services, with regard to class 10 in Part A of<br>Annex I of Directive 2009/138/EC (except carrier’s liability), measured as amount<br>of claims incurred divided by the number of claims incurred. Claims without any<br>incurred amounts shall not be taken into account.|
|C0020/R0020|Branch – Frequency of claims<br>for Motor Vehicle Liability<br>(except carrier’s liability)|Number of claims, for each branch in relation to the business performed in the<br>country where the branch is established, incurred with regard to class 10 in Part A<br>of Annex I of Directive 2009/138/EC (except carrier’s liability), over the average<br>insured vehicles in the reporting period. The average insured vehicles correspond<br>to the mean between the number of insured vehicles at the end of the reporting<br>year and the number of insured vehicles at the end of the year before the<br>reporting year. Claims without any incurred amounts shall not be taken into<br>account.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0020|FPS – Frequency of claims for<br>Motor Vehicle Liability (except<br>carrier’s liability)|Number of claims, for each branch in relation to the business performed through<br>freedom to provide services, incurred with regard to class 10 in Part A of Annex I<br>of Directive 2009/138/EC (except carrier’s liability), over the average insured<br>vehicles in the reporting period. The average insured vehicles correspond to the<br>mean between the number of insured vehicles at the end of the reporting year and<br>the number of insured vehicles at the end of the year before the reporting year.<br>Claims without any incurred amounts shall not be taken into account.|
|C0020/R0030<br>…|Branch – Average cost of<br>claims for Motor Vehicle<br>Liability (except carrier’s<br>liability)|Average of claims incurred, for each branch in relation to the business performed<br>in the country where the branch is established, with regard to class 10 in Part A<br>of Annex I of Directive 2009/138/EC (except carrier’s liability), measured as<br>amount of claims incurred divided by the number of claims incurred. Claims<br>without any incurred amounts shall not be taken into account.|
|C0030/R0030<br>…|FPS – Average cost of claims<br>for Motor Vehicle Liability<br>(except carrier’s liability)|Average of claims incurred, for each branch in relation to the business performed<br>through freedom to provide services, with regard to class 10 in Part A of Annex I<br>of Directive 2009/138/EC (except carrier’s liability), measured as amount of claims<br>incurred divided by the number of claims incurred. Claims without any incurred<br>amounts shall not be taken into account.|

_**S.04.03 – Basic Information – List of underwriting entities**_

_General comments_

This section relates to annual submission of information for individual insurance and reinsurance undertakings only.

The reporting instructions for template S.04.03 should be read in conjunction with the reporting instructions for
S.04.04 and S.04.05. Across these three templates, entities shall report all business from two distinct perspectives:
location of underwriting and location of risk.

The information in these templates shall include:

— all insurance business regardless of the possible different classification between investment contracts and insurance
contracts applicable in the financial statements; and

— direct business and accepted reinsurance business.

This template shall be reported from an accounting perspective (i.e. Local GAAP, or IFRS if accepted as local GAAP);
however, it shall 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 (i.e. no new
recognition or re–valuation is required) except for the classification between investment contracts and insurance
contracts when this is applicable in the financial statements.

The information in these templates shall be presented gross, without deduction of reinsurance ceded.

For the purposes of this template ‘country of establishment’ means:

a) The country where the insurance undertaking is authorised (home country) when the contract was not sold through
a branch; and

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b) The country where the branch is located (host country) when the contract was sold through a branch.

For the purposes of this template, an intermediary is not considered to be a separate underwriting entity. If an
intermediary is used, or in any other situation, the country of establishment is either a) or b) depending on who
sold the contract.

ITEM INSTRUCTIONS

_List of underwriting entities_

|C0010|Underwriting entity code|The identification code of the underwriting entity shall be the LEI for the head<br>office. Where a non-EEA branch has a LEI distinct from that of the head office,<br>this LEI shall be used as the underwriting entity number.<br>For EEA branches and non-EEA branches which do not have a distinct LEI, a<br>specific code shall be attributed by the undertaking. Such code shall be unique for<br>the specific underwriting entity and shall not overlap with any other code<br>attributed by the undertaking or LEI code.|
|---|---|---|
|C0011|Type of underwriting entity<br>code|Identification of the code used in item ‘Underwriting entity code’:<br>1 – LEI<br>2 – Specific code|
|C0020|Type of entity|Identification of the type of entity. The following closed list shall be used:<br>1 – Head office<br>2 – Branch|
|C0030|Type of branch localisation|Identification of the type of branch. The following closed list shall be used:<br>1 – EEA branch<br>2 – Non-EEA branch<br>Where the ‘type of entity’ has been identified as head office in C0020, this field<br>shall be left blank.|
|C0040|Country of establishment|Identify the ISO 3166–1 alpha–2 code of the country of establishment of each<br>branch.<br>This field is not applicable (in this template) where ‘head office’ is selected in<br>C0020, as in this case the country code is defined as the ‘Country of author­<br>isation’ reported in template S.01.02|

_**S.04.04 – Activity by country – location of underwriting**_

_General comments_

This section relates to annual submission of information for individual insurance and reinsurance undertakings only.

The reporting instructions for template S.04.04 should be read in conjunction with the reporting instructions for
S.04.03 and S.04.05. Across these three templates, entities shall report all business from two distinct perspectives:
location of underwriting and location of risk. Template S.04.04 focuses on the location of underwriting.

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The information shall be reported distinguishing between the business underwritten in the country in which each of the
underwriting entities (as listed in template S.04.03) are established and business underwritten in each of the other
countries belonging to the EEA under freedom to provide services (FPS) by each of the underwriting entities.

Any business underwritten by an underwriting entity which is not underwritten under freedom to provide services shall
be classified as business underwritten in the country in which the underwriting entity is established.

The summation of any row in C0030 across all considered countries shall total to the value provided in C0020 for that

same row.

Insurance and reinsurance undertakings shall report written/earned premiums as defined in Article 1(11) and (12) of
Delegated Regulation (EU) 2015/35 regardless whether local GAAP or IFRS is used.

ITEM INSTRUCTIONS

_By underwriting entity_

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||24 – Proportional miscellaneous financial loss reinsurance<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance<br>29 – Health insurance<br>30 – Insurance with profit participation<br>31 – Index–linked and unit–linked insurance<br>32 – Other life insurance<br>33 – Annuities stemming from non–life insurance contracts and relating to health<br>insurance obligations<br>34 – Annuities stemming from non–life insurance contracts and relating to<br>insurance obligations other than health insurance obligations<br>35 – Health reinsurance<br>36 – Life reinsurance|
|Z0020|Underwriting entity code|The identification code of each individual underwriting entity as reported in<br>template S.04.03.|
|C0010/R0020|Business underwritten in the<br>country of establishment –<br>Premiums Written (gross)|Premiums written by the individual underwriting entity in the country of estab­<br>lishment.<br>Gross premiums written shall comprise all amounts due during the financial year<br>in respect of insurance contracts, regardless of the fact that such amounts may<br>relate in whole or in part to a later financial year.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>written premiums.|
|C0010/R0030|Business underwritten in the<br>country of establishment –<br>Claims incurred|Claims incurred by the individual underwriting entity in the country of estab­<br>lishment.<br>Claims incurred in the reporting period as defined in Directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the financial year related to insurance contracts.<br>The figure for claims incurred shall exclude claims management expenses and the<br>movement in provisions in claims management expenses.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0040|Business underwritten in the<br>country of establishment –<br>Acquisition expenses|Acquisition expenses by the individual underwriting entity in the country of<br>establishment.<br>Acquisition expenses include expenses which can be identified at the level of<br>individual insurance contract and have been incurred because the entity has<br>issued that particular contract. This item shall be reported inclusive of renewal<br>expenses.<br>These are commission costs, costs of selling, underwriting and initiating an<br>insurance contract that has been issued. It includes movements in deferred<br>acquisition costs, where applicable.|
|C0010/R0050|Business underwritten in the<br>country of establishment –<br>Acquisition expenses of which<br>commissions|Commissions by the individual underwriting entity in the country of estab­<br>lishment.<br>The portion of the total acquisition expenses (as reported in R0040) which relate<br>to commission costs.|
|C0020/R0020|Business underwritten through<br>FPS in country different from<br>the country of establishment –<br>Premiums Written (gross)|Premiums written through FPS in any country different from the country of<br>establishment of the individual underwriting entity.<br>Gross premiums written shall comprise all amounts due during the financial year<br>in respect of insurance contracts, regardless of the fact that such amounts may<br>relate in whole or in part to a later financial year.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>written premiums.|
|C0020/R0030|Business underwritten through<br>FPS in country different from<br>the country of establishment –<br>Claims Incurred|Claims incurred through FPS in any country different from the country of estab­<br>lishment of the individual underwriting entity.<br>Claims incurred in the reporting period as defined in Directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the financial year related to insurance contracts.<br>The figure for claims incurred shall exclude claims management expenses and the<br>movement in provisions in claims management expenses.|
|C0020/R0040|Business underwritten through<br>FPS in country different from<br>the country of establishment –<br>Acquisition expenses|Acquisition expenses through FPS in any country different from the country of<br>establishment of the individual underwriting entity.<br>Acquisition expenses include expenses which can be identified at the level of<br>individual insurance contract and have been incurred because the entity has<br>issued that particular contract. This item shall be reported inclusive of renewal<br>expenses.<br>These are commission costs, costs of selling, underwriting and initiating an<br>insurance contract that has been issued. It includes movements in deferred<br>acquisition costs, where applicable.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0050|Business underwritten through<br>FPS in country different from<br>the country of establishment –<br>Acquisition costs of which<br>commissions|Commissions through FPS in any country different from the country of estab­<br>lishment of the individual underwriting entity.<br>The portion of the total acquisition expenses (as reported in R0040) which relate<br>to commission costs.|

_By underwriting entity and by EEA country (localisation of activity [based on place of underwriting])_

|R0010|EEA country|ISO 3166–1 alpha–2 code of the EEA country where the business is underwritten<br>through FPS.|
|---|---|---|
|C0030/R0020|Business underwritten in the<br>considered country through<br>FPS – Premiums Written<br>(gross)|Premiums written by the individual underwriting entity through FPS in the EEA<br>country reported in R0010.<br>Gross premiums written shall comprise all amounts due during the financial year<br>in respect of insurance contracts, regardless of the fact that such amounts may<br>relate in whole or in part to a later financial year.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>written premiums.|
|C0030/R0030|Business underwritten in the<br>considered country through<br>FPS – Claims incurred|Claims incurred by the individual underwriting entity through FPS in the EEA<br>country reported in R0010.<br>Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the financial year related to insurance contracts.<br>The figure for claims incurred shall exclude claims management expenses and the<br>movement in provisions in claims management expenses.|
|C0030/R0040|Business underwritten in the<br>considered country through<br>FPS – Acquisition costs|Acquisition expenses by the individual underwriting entity through FPS in the EEA<br>country reported in R0010.<br>Acquisition expenses include expenses which can be identified at the level of<br>individual insurance contract and have been incurred because the entity has<br>issued that particular contract. This item shall be reported inclusive of renewal<br>expenses.<br>These are commission costs, costs of selling, underwriting and initiating an<br>insurance contract that has been issued. It includes movements in deferred<br>acquisition costs, where applicable.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0050|Business underwritten in the<br>considered country through<br>FPS – Acquisition costs of<br>which commissions|Commissions by the individual underwriting entity through FPS in the EEA<br>country reported in R0010.<br>The portion of the total acquisition expenses (as reported in R0040) which relate<br>to commission costs.|

_**S.04.05 – Activity by country – location of risk**_

_General comments_

This section relates to annual submission of information for individual insurance and reinsurance undertakings only.

The reporting instructions for template S.04.05 should be read in conjunction with the reporting instructions for
S.04.03 and S.04.04. Across these three templates, entities shall report all business from two distinct perspectives:
location of underwriting and location of risk. Template S.04.05 focuses on the location of risk.

For the purposes of this template and in the case of direct insurance, the ‘country in which the risk is situated’ means:

a) the country in which the property is situated, where the insurance relates either to buildings or to buildings and their
contents, in so far as the contents are covered by the same insurance policy;

b) the country of registration, where the insurance relates to vehicles of any type;

c) the country where the policy holder took out the policy in the case of policies of a duration of four months or less
covering travel or holiday risks, whatever the class concerned;

d) the country in which the credit/receivable is situated, where the insurance relates to credit/receivables;

e) in all cases not explicitly covered by points (a), (b), (c) or (d), the country in which either of the following is situated:

i. the habitual residence of the policy holder; or

ii. if the policy holder is a legal person, that policy holder’s establishment to which the contract relates.

For the purposes of this template and in the case of proportional or non-proportional reinsurance, the ‘country in which
the risk is situated’ means the country of localisation of the ceding undertaking.

Undertakings shall report on a country-by-country basis for at least 95 % of gross written premium. All business shall
be reported, however, any residual business over the 95 % threshold may be grouped as ‘other countries’.

Insurance and reinsurance undertakings shall report written/earned premiums as defined in Article 1(11) and (12) of
Delegated Regulation (EU) 2015/35 regardless whether local GAAP or IFRS is used.

ITEM INSTRUCTIONS

_Total underwriting entity activity_

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss<br>13 – Proportional medical expense reinsurance<br>14 – Proportional income protection reinsurance<br>15 – Proportional workers’ compensation reinsurance<br>16 – Proportional motor vehicle liability reinsurance<br>17 – Proportional other motor reinsurance<br>18 – Proportional marine, aviation and transport reinsurance<br>19 – Proportional fire and other damage to property reinsurance<br>20 – Proportional general liability reinsurance<br>21 – Proportional credit and suretyship reinsurance<br>22 – Proportional legal expenses reinsurance<br>23 – Proportional assistance reinsurance<br>24 – Proportional miscellaneous financial loss reinsurance<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance<br>29 – Health insurance<br>30 – Insurance with profit participation<br>31 – Index–linked and unit–linked insurance<br>32 – Other life insurance<br>33 – Annuities stemming from non–life insurance contracts and relating to health<br>insurance obligations<br>34 – Annuities stemming from non–life insurance contracts and relating to<br>insurance obligations other than health insurance obligations<br>35 – Health reinsurance<br>36 – Life reinsurance|
|Z0020|Underwriting Entity Code|The identification code of each individual underwriting entity as reported in<br>template S.04.03.|
|C0010/R0020|Total of business written by<br>the undertakings – Premiums<br>written (gross)|Gross premiums written shall comprise all amounts due during the financial year<br>in respect of insurance contracts, regardless of the fact that such amounts may<br>relate in whole or in part to a later financial year.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>written premiums.|

L 120/650 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0030|Total of business written by<br>the undertakings – Premiums<br>earned (gross)|The sum of gross premiums written minus the change in the gross provision for<br>unearned premiums.|
|C0010/R0040|Total of business written by<br>the undertakings – Claims<br>incurred (gross)|Claims incurred in the reporting period as defined in Directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the financial year related to insurance contracts.<br>The figure for claims incurred shall exclude claims management expenses and the<br>movement in provisions in claims management expenses.|
|C0010/R0050|Total of business written by<br>the undertakings – Expenses<br>incurred (gross)|All technical expenses incurred by the undertaking during the reporting period, on<br>accrual basis.|

_Activity by country – location of risk_

|R0010|Country|ISO 3166–1 alpha–2 code of the country in which the risk is situated|
|---|---|---|
|C0020/R0020|Total by country – Premiums<br>written (gross)|Gross premiums written for the business where the risk is located in the country<br>reported in R0010.<br>Gross premiums written shall comprise all amounts due during the financial year<br>in respect of insurance contracts, regardless of the fact that such amounts may<br>relate in whole or in part to a later financial year.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>written premiums.|
|C0020/R0030|Total by country – Premiums<br>earned (gross)|Gross premiums earned for the business where the risk is located in the country<br>reported in R0010.<br>It is the sum of gross premiums written minus the change in the gross provision<br>for unearned premiums.|
|C0020/R0040|Total by country – Claims<br>incurred (gross)|Gross claims incurred for the business where the risk is located in the country<br>reported in R0010.<br>Claims incurred in the reporting period as defined in Directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the financial year related to insurance contracts.<br>The figure for claims incurred shall exclude claims management expenses and the<br>movement in provisions in claims management expenses.|
|C0020/R0050|Total by country – Expenses<br>incurred (gross)|Gross expenses incurred for the business where the risk is located in the country<br>reported in R0010.<br>All technical expenses incurred by the undertaking during the reporting period, on<br>accrual basis.|

5.5.2023 EN Official Journal of the European Union L 120/651

_**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, unless otherwise stated in these instructions. The template is based on a year–to–date basis, except for the
classification between investment contracts and insurance contracts or different reporting requirements when this is
applicable in the financial statements. This template shall include all insurance business regardless of the possible
different classification between investment contracts and insurance contracts applicable in the financial statements.

Insurance and reinsurance undertakings shall report written/earned premiums as defined in Article 1(11) and (12) of
Delegated Regulation (EU) 2015/35 regardless whether local GAAP or IFRS is used.

For quarterly reporting administrative expenses, investment management expenses, acquisition expenses, claims
management expenses, overhead expenses shall be presented aggregated.

ITEM INSTRUCTIONS

_Non–life insurance and reinsurance obligations_

|C0010 to<br>C0120/R0110|Premiums written – Gross –<br>Direct Business|Gross premiums written shall comprise all amounts due during the reporting<br>period in respect of insurance contracts, arising from direct business, regardless<br>of the fact that such amounts may relate in whole or in part to a later reporting<br>period. Amount of taxes or charges levied with premiums shall be excluded from<br>the written premiums.|
|---|---|---|
|C0010 to<br>C0120/R0120|Premiums written – Gross –<br>Proportional reinsurance<br>accepted|Gross premiums written shall comprise all amounts due during the reporting<br>period in respect of insurance contracts, arising from proportional reinsurance<br>accepted business, regardless of the fact that such amounts may relate in whole or<br>in part to a later reporting period. Amount of taxes or charges levied with<br>premiums shall be excluded from the written premiums.|
|C0130 to<br>C0160/R0130|Premiums written – Gross –<br>Non proportional reinsurance<br>accepted|Gross premiums written shall comprise all amounts due during the reporting<br>period in respect of insurance contracts, arising from non–proportional<br>reinsurance accepted business, regardless of the fact that such amounts may<br>relate in whole or in part to a later reporting period. Amount of taxes or<br>charges levied with premiums shall be excluded from the written premiums.|
|C0010 to<br>C0160/R0140|Premiums written – Reinsurers’<br>share|Gross premiums written shall comprise all amounts ceded to reinsurers during the<br>reporting period in respect of insurance contracts regardless of the fact that such<br>amounts may relate in whole or in part to a later reporting period. Amount of<br>taxes or charges levied with premiums shall be excluded from the written<br>premiums.|
|C0010 to<br>C0160/R0200|Premiums written – Net|The net premiums written represent the sum of the direct business and the<br>accepted reinsurance business reduced by the amount ceded to reinsurance under­<br>takings.|
|C0010 to<br>C0120/R0210|Premiums earned – Gross –<br>Direct business|The sum of gross premiums written minus the change in the gross provision for<br>unearned premiums related to direct insurance business. Amount of taxes or<br>charges levied with premiums shall be excluded from the premiums earned.|

L 120/652 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010 to<br>C0120/R0220|Premiums earned – Gross –<br>Proportional reinsurance<br>accepted|The sum of gross premiums written minus the change in the gross provision for<br>unearned premiums related to proportional reinsurance accepted business.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>premiums earned.|
|C0130 to<br>C0160/R0230|Premiums earned – Gross –<br>Non proportional reinsurance<br>accepted|The sum of gross premiums written minus the change in the gross provision for<br>unearned premiums related to non–proportional reinsurance accepted business.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>premiums earned.|
|C0010 to<br>C0160/R0240|Premiums earned – Reinsurers’<br>share|The sum of reinsurer’s share in gross premiums written minus the change in the<br>reinsurer’s share in provision for unearned premiums. Amount of taxes or charges<br>levied with premiums shall be excluded from the premiums earned.|
|C0010 to<br>C0160/R0300|Premiums earned – Net|The sum of gross premiums written minus the change in the gross provision for<br>unearned premiums related to the sum of the direct business and the accepted<br>reinsurance business reduced by the amount ceded to reinsurance undertakings.|
|C0010 to<br>C0120/R0310|Claims incurred Gross – Direct<br>business|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the reporting period (according to the local<br>GAAP or IFRS used) related to insurance contracts arising from direct business.<br>This shall exclude claims management expenses and the movement in provisions<br>in claims management expenses.|
|C0010 to<br>C0120/R0320|Claims incurred Gross –<br>Proportional reinsurance<br>accepted|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the reporting period (according to the local<br>GAAP or IFRS used) related to insurance contracts arising from the gross propor­<br>tional reinsurance accepted. This shall exclude claims management expenses and<br>the movement in provisions in claims management expenses.|
|C0130 to<br>C0160/R0330|Claims incurred – Gross – Non<br>proportional reinsurance<br>accepted|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the reporting period (according to the local<br>GAAP or IFRS used) related to insurance contracts arising from the gross non<br>proportional reinsurance accepted. This shall exclude claims management<br>expenses and the movement in provisions in claims management expenses.|
|C0010 to<br>C0160/R0340|Claims incurred – Reinsurers’<br>share|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: it is the reinsurer’s share in the sum of the claims paid and the change<br>in the provision for claims during the reporting period (according to the local<br>GAAP or IFRS used).<br>This shall exclude claims management expenses and the movement in provisions<br>in claims management expenses.|

5.5.2023 EN Official Journal of the European Union L 120/653

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010 to<br>C0160/R0400|Claims incurred – Net|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the reporting period (according to the local<br>GAAP or IFRS used) related to the sum of the direct business and the accepted<br>reinsurance business reduced by the amount ceded to reinsurance undertakings.<br>This shall exclude claims management expenses and the movement in provisions<br>in claims management expenses.|
|C0010 to<br>C0160/R0550|Expenses incurred|All technical expenses incurred by the undertaking during the reporting period, on<br>accrual basis.|
|C0010 to<br>C0120/R0610|Administrative expenses –<br>Gross – direct business|Administrative expenses incurred by the undertaking during the reporting period,<br>on accrual basis are expenses which are connected with policy administration<br>including expenses in respect of reinsurance contracts and special purpose<br>vehicles. Some administrative expenses relate directly to activity regarding a<br>specific insurance contract (e.g. maintenance cost) such as cost of premium<br>billing, cost of sending regular information to policyholders and cost of<br>handling policy changes (e.g. conversions and reinstatements). Other adminis­<br>trative expenses relate directly to insurance activity but are a result of activities<br>that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the gross direct business.|
|C0010 to<br>C0120/R0620|Administrative expenses –<br>Gross – Proportional<br>reinsurance accepted|Administrative expenses incurred by the undertaking during the reporting period,<br>on accrual basis are expenses which are connected with policy administration<br>including expenses in respect of reinsurance contracts and special purpose<br>vehicles. Some administrative expenses relate directly to activity regarding a<br>specific insurance contract (e.g. maintenance cost) such as cost of premium<br>billing, cost of sending regular information to policyholders and cost of<br>handling policy changes (e.g. conversions and reinstatements). Other adminis­<br>trative expenses relate directly to insurance activity but are a result of activities<br>that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the gross proportional reinsurance accepted.|
|C0130 to<br>C0160/R0630|Administrative expenses –<br>Gross – non proportional<br>reinsurance accepted|Administrative expenses incurred by the undertaking during the reporting period,<br>on accrual basis are expenses which are connected with policy administration<br>including expenses in respect of reinsurance contracts and special purpose<br>vehicles. Some administrative expenses relate directly to activity regarding a<br>specific insurance contract (e.g. maintenance cost) such as cost of premium<br>billing, cost of sending regular information to policyholders and cost of<br>handling policy changes (e.g. conversions and reinstatements). Other adminis­<br>trative expenses relate directly to insurance activity but are a result of activities<br>that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the gross non proportional reinsurance accepted.|

L 120/654 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010 to<br>C0160/R0640|Administrative expenses –<br>reinsurers’ share|Administrative expenses incurred by the undertaking during the reporting period,<br>on accrual basis are expenses which are connected with policy administration<br>including expenses in respect of reinsurance contracts and special purpose<br>vehicles. Some administrative expenses relate directly to activity regarding a<br>specific insurance contract (e.g. maintenance cost) such as cost of premium<br>billing, cost of sending regular information to policyholders and cost of<br>handling policy changes (e.g. conversions and reinstatements). Other adminis­<br>trative expenses relate directly to insurance activity but are a result of activities<br>that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the reinsurer’s share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible<br>shall be reported as acquisition expenses.|
|C0010 to<br>C0160/R0700|Administrative expenses – Net|Administrative expenses incurred by the undertaking during the reporting period,<br>on accrual basis are expenses which are connected with policy administration<br>including expenses in respect of reinsurance contracts and special purpose<br>vehicles. Some administrative expenses relate directly to activity regarding a<br>specific insurance contract (e.g. maintenance cost) such as cost of premium<br>billing, cost of sending regular information to policyholders and cost of<br>handling policy changes (e.g. conversions and reinstatements). Other adminis­<br>trative expenses relate directly to insurance activity but are a result of activities<br>that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The net administrative expenses represent the sum of the direct business and the<br>accepted reinsurance business reduced by the amount ceded to reinsurance under­<br>takings.|
|C0010 to<br>C0120/R0710|Investment management<br>expenses – Gross – direct<br>business|Investment management expenses are usually not allocated on a policy-by-policy<br>basis but at the level of a portfolio of insurance contracts. Investment<br>management expenses could include expenses of record keeping of the invest­<br>ments’ portfolio, salaries of staff responsible for investment, remunerations of<br>external advisers, expenses connected with investment trading activity (i.e.<br>buying and selling of the portfolio securities) and in some cases also remuneration<br>for custodial services.<br>The amount relates to the gross direct business.|
|C0010 to<br>C0120/R0720|Investment management<br>expenses – Gross – propor­<br>tional reinsurance accepted|Investment management expenses are usually not allocated on a policy-by-policy<br>basis but at the level of a portfolio of insurance contracts. Investment<br>management expenses could include expenses of recordkeeping of the invest­<br>ments’ portfolio, salaries of staff responsible for investment, remunerations of<br>external advisers, expenses connected with investment trading activity (i.e.<br>buying and selling of the portfolio securities) and in some cases also remuneration<br>for custodial services.<br>The amount relates to the gross proportional reinsurance accepted.|

5.5.2023 EN Official Journal of the European Union L 120/655

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0130 to<br>C0160/R0730|Investment management<br>expenses – Gross – non<br>proportional reinsurance<br>accepted|Investment management expenses are usually not allocated on a policy-by-policy<br>basis but at the level of a portfolio of insurance contracts. Investment<br>management expenses could include expenses of recordkeeping of the invest­<br>ments’ portfolio, salaries of staff responsible for investment, remunerations of<br>external advisers, expenses connected with investment trading activity (i.e.<br>buying and selling of the portfolio securities) and in some cases also remuneration<br>for custodial services.<br>The amount relates to the gross non proportional reinsurance accepted.|
|C0010 to<br>C0160/R0740|Investment management<br>expenses – Reinsurers’ share|Investment management expenses are usually not allocated on a policy-by-policy<br>basis but at the level of a portfolio of insurance contracts. Investment<br>management expenses could include expenses of recordkeeping of the invest­<br>ments’ portfolio, salaries of staff responsible for investment, remunerations of<br>external advisers, expenses connected with investment trading activity (i.e.<br>buying and selling of the portfolio securities) and in some cases also remuneration<br>for custodial services.<br>The amount relates to the reinsurers’ share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible<br>shall be reported as acquisition expenses.|
|C0010 to<br>C0160/R0800|Investment management<br>expenses – Net|Investment management expenses are usually not allocated on a policy-by-policy<br>basis but at the level of a portfolio of insurance contracts. Investment<br>management expenses could include expenses of recordkeeping of the invest­<br>ments’ portfolio, salaries of staff responsible for investment, remunerations of<br>external advisers, expenses connected with investment trading activity (i.e.<br>buying and selling of the portfolio securities) and in some cases also remuneration<br>for custodial services.<br>The amount relates to the net investment management expenses.<br>The net investment management expenses represent the sum of the direct business<br>and the accepted reinsurance business reduced by the amount ceded to<br>reinsurance undertakings.|
|C0010 to<br>C0120/R0810|Claims management expenses–<br>Gross – direct business|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of<br>processing claims payments. Some of these expenses could be assignable to indi­<br>vidual claim (e.g. legal and adjuster’s fees), others are a result of activities that<br>cover more than one claim (e.g. salaries of staff of claims handling department).<br>The amount relates to the gross direct business.<br>This shall include the movement in provisions in claims management expenses.|

L 120/656 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010 to<br>C0120/R0820|Claims management expenses<br>– Gross – Proportional<br>reinsurance accepted|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of<br>processing claims payments. Some of these expenses could be assignable to indi­<br>vidual claim (e.g. legal and adjuster’s fees), others are a result of activities that<br>cover more than one claim (e.g. salaries of staff of claims handling department).<br>The amount relates to the gross proportional reinsurance accepted.<br>This shall include the movement in provisions in claims management expenses.|
|C0130 to<br>C0160/R0830|Claims management expenses<br>– Gross – Non–proportional<br>reinsurance accepted|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of<br>processing claims payments. Some of these expenses could be assignable to indi­<br>vidual claim (e.g. legal and adjuster’s fees), others are a result of activities that<br>cover more than one claim (e.g. salaries of staff of claims handling department).<br>The amount relates to the gross non proportional reinsurance accepted.<br>This shall include the movement in provisions in claims management expenses.|
|C0010 to<br>C0160/R0840|Claims management expenses<br>– Reinsurers’ share|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of<br>processing claims payments. Some of these expenses could be assignable to indi­<br>vidual claim (e.g. legal and adjuster’s fees), others are a result of activities that<br>cover more than one claim (e.g. salaries of staff of claims handling department).<br>The amount relates to the reinsurers’ share.<br>This shall include the movement in provisions in claims management expenses.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible<br>shall be reported as acquisition expenses.|
|C0010 to<br>C0160/R0900|Claims management expenses<br>– Net|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of<br>processing claims payments. Some of these expenses could be assignable to indi­<br>vidual claim (e.g. legal and adjuster’s fees), others are a result of activities that<br>cover more than one claim (e.g. salaries of staff of claims handling department).<br>The net claims management expenses represent the sum of the direct business and<br>the accepted reinsurance business reduced by the amount ceded to reinsurance<br>undertakings.<br>This shall include the movement in provisions in claims management expenses.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010 to<br>C0120/R0910|Acquisition expenses – Gross –<br>direct business|Acquisition expenses include expenses, including renewal expenses, which can be<br>identified at the level of individual insurance contract and have been incurred<br>because the undertaking has issued that particular contract. These are commission<br>costs, costs of selling, underwriting and initiating an insurance contract that has<br>been issued. It includes movements in deferred acquisition costs. For reinsurance<br>undertaking definition shall be applied mutatis mutandis.<br>The amount relates to the gross direct business.|
|C0010 to<br>C0120/R0920|Acquisition expenses – Gross –<br>Proportional reinsurance<br>accepted|Acquisition expenses include expenses, including renewal expenses, which can be<br>identified at the level of individual insurance contract and have been incurred<br>because the undertaking has issued that particular contract. These are commission<br>costs, costs of selling, underwriting and initiating an insurance contract that has<br>been issued. It includes movements in deferred acquisition costs. For reinsurance<br>undertaking definition shall be applied mutatis mutandis.<br>The amount relates to the gross proportional reinsurance accepted.|
|C0130 to<br>C0160/R0930|Acquisition expenses – Gross –<br>Non proportional reinsurance<br>accepted|Acquisition expenses include expenses, including renewal expenses, which can be<br>identified at the level of individual insurance contract and have been incurred<br>because the undertaking has issued that particular contract. These are commission<br>costs, costs of selling, underwriting and initiating an insurance contract that has<br>been issued. It includes movements in deferred acquisition costs. For reinsurance<br>undertaking definition shall be applied mutatis mutandis.<br>The amount relates to the non–proportional reinsurance accepted.|
|C0010 to<br>C0160/R0940|Acquisition expenses –<br>Reinsurers’ share|Acquisition expenses include expenses, including renewal expenses, which can be<br>identified at the level of individual insurance contract and have been incurred<br>because the undertaking has issued that particular contract. These are commission<br>costs, costs of selling, underwriting and initiating an insurance contract that has<br>been issued. It includes movements in deferred acquisition costs. For reinsurance<br>undertaking definition shall be applied mutatis mutandis.<br>The amount relates to the reinsurers’ share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible<br>shall be reported as acquisition expenses.|
|C0010 to<br>C0160/R1000|Acquisition expenses – Net|Acquisition expenses include expenses, including renewal expenses, which can be<br>identified at the level of individual insurance contract and have been incurred<br>because the undertaking has issued that particular contract. These are commission<br>costs, costs of selling, underwriting and initiating an insurance contract that has<br>been issued. It includes movements in deferred acquisition costs. For reinsurance<br>undertakings, the definition shall be applied mutatis mutandis.<br>The net acquisition expenses represent the sum of the direct business and the<br>accepted reinsurance business reduced by the amount ceded to reinsurance under­<br>takings.|

L 120/658 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010 to<br>C0120/R1010|Overhead expenses – Gross –<br>direct business|Overhead expenses include salaries to general managers, auditing costs and regular<br>day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These<br>overhead expenses also include expenses related to the development of new<br>insurance and reinsurance business, advertising insurance products, improvement<br>of the internal processes such as investment in system required to support<br>insurance and reinsurance business (e.g. buying new IT system and developing<br>new software).<br>The amount relates to the gross direct business.|
|C0010 to<br>C0120/R1020|Overhead expenses – Gross –<br>Proportional reinsurance<br>accepted|Overhead expenses include salaries to general managers, auditing costs and regular<br>day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These<br>overhead expenses also include expenses related to the development of new<br>insurance and reinsurance business, advertising insurance products, improvement<br>of the internal processes such as investment in system required to support<br>insurance and reinsurance business (e.g. buying new IT system and developing<br>new software).<br>The amount relates to the gross proportional reinsurance accepted.|
|C0130 to<br>C0160/R1030|Overhead expenses – Gross –<br>Non proportional reinsurance<br>accepted|Overhead expenses include salaries to general managers, auditing costs and regular<br>day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These<br>overhead expenses also include expenses related to the development of new<br>insurance and reinsurance business, advertising insurance products, improvement<br>of the internal processes such as investment in system required to support<br>insurance and reinsurance business (e.g. buying new IT system and developing<br>new software).<br>The amount relates to the gross – non proportional reinsurance accepted.|
|C0010 to<br>C0160/R1040|Overhead expenses –<br>Reinsurers’ share|Overhead expenses include salaries to general managers, auditing costs and regular<br>day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These<br>overhead expenses also include expenses related to the development of new<br>insurance and reinsurance business, advertising insurance products, improvement<br>of the internal processes such as investment in system required to support<br>insurance and reinsurance business (e.g. buying new IT system and developing<br>new software).<br>The amount relates to the reinsurers’ share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible<br>shall be reported as acquisition expenses.|
|C0010 to<br>C0160/R1100|Overhead expenses – Net|Overhead expenses include salaries to general managers, auditing costs and regular<br>day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These<br>overhead expenses also include expenses related to the development of new<br>insurance and reinsurance business, advertising insurance products, improvement<br>of the internal processes such as investment in system required to support<br>insurance and reinsurance business (e.g. buying new IT system and developing<br>new software).|

5.5.2023 EN Official Journal of the European Union L 120/659

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||The net overhead expenses represent the sum of the direct business and the<br>accepted reinsurance business reduced by the amount ceded to reinsurance under­<br>takings.|
|C0200/R0110–<br>R1100|Total|Total for different items for all Lines of Business.|
|C0200/R1210|Balance – other technical<br>expenses/income|Net technical expenses/income not covered by above mentioned expenses/income<br>and reduced by the amount ceded to reinsurance undertakings. Other technical<br>expenses/income shall not be split by lines of business.<br>Shall not include change in other technical provisions and non–technical<br>expenses/income such as tax, interest expenses, losses on disposals, etc.<br>The amount of net technical expenses/income shall be reported negative if the<br>amount of technical income is larger than the amount of technical expenses.|
|C0200/R1300|Total technical expenses|Amount of all technical expenses|

_Life insurance and reinsurance obligations_

|C0210 to<br>C0280/R1410|Premiums written – Gross|Gross premiums written shall comprise all amounts due during the reporting<br>period in respect of insurance contracts, arising from gross business, regardless<br>of the fact that such amounts may relate in whole or in part to a later reporting<br>period. Amount of taxes or charges levied with premiums shall be excluded from<br>the written premiums.<br>It includes both direct and reinsurance business.|
|---|---|---|
|C0210 to<br>C0280/R1420|Premiums written – Reinsurers’<br>share|Gross premiums written shall comprise all amounts ceded to reinsurers due<br>during the reporting period in respect of insurance contracts regardless of the<br>fact that such amounts may relate in whole or in part to a later reporting period.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>written premiums.|
|C0210 to<br>C0280/R1500|Premiums written – net|The net premiums written represent the sum of the direct business and the<br>accepted reinsurance business reduced by the amount ceded to reinsurance under­<br>takings.|
|C0210 to<br>C0280/R1510|Premiums earned – Gross|The sum of gross premiums written minus the change in the gross provision for<br>unearned premiums related to direct insurance and reinsurance accepted business.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>premiums earned.|
|C0210 to<br>C0280/R1520|Premiums earned – reinsurers’<br>share|The reinsurer’s share in gross premiums written minus the change in the<br>reinsurer’s share in provision for unearned premiums. Amount of taxes or<br>charges levied with premiums shall be excluded from the premiums earned.|

L 120/660 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0210 to<br>C0280/R1600|Premiums earned – Net|The sum of gross premiums written minus the change in the gross provision for<br>unearned premiums related to the sum of the direct business and the accepted<br>reinsurance business reduced by the amount ceded to reinsurance undertakings.|
|C0210 to<br>C0280/R1610|Claims incurred – Gross|Claims incurred in the reporting period as defined in directive 91/674/EEC: the<br>claims incurred means the sum of the claims paid and the change in the provision<br>for claims during the reporting period (according to the local GAAP or IFRS used),<br>related to insurance contracts arising from the direct and reinsurance business.<br>This shall exclude claims management expenses and the movement in provisions<br>in claims management expenses.|
|C0210 to<br>C0280/R1620|Claims incurred – Reinsurers’<br>share|Claims incurred in the reporting period as defined in Directive 91/674/EEC: it is<br>the reinsurer’s share in the sum of the claims paid and the change in the provision<br>for claims during the reporting period.<br>This shall exclude claims management expenses and the movement in provisions<br>in claims management expenses.|
|C0210 to<br>C0280/R1700|Claims incurred – Net|Claims incurred in the reporting period as defined in Directive 91/674/EEC: the<br>claims incurred means the sum of the claims paid and the change in the provision<br>for claims during the reporting period (according to the local GAAP or IFRS used),<br>related to the sum of the direct business and the accepted reinsurance business<br>reduced by the amount ceded to reinsurance undertakings.<br>This shall exclude claims management expenses and the movement in provisions<br>in claims management expenses.|
|C0210 to<br>C0280/R1900|Expenses incurred|All technical expenses incurred by the undertaking during the reporting period, on<br>accrual basis.|
|C0210 to<br>C0280/R1910|Administrative expenses –<br>Gross|Administrative expenses incurred by the undertaking during the reporting period,<br>on accrual basis are expenses which are connected with policy administration<br>including expenses in respect of reinsurance contracts and special purpose<br>vehicles. Some administrative expenses relate directly to activity regarding a<br>specific insurance contract (e.g. maintenance cost) such as cost of premium<br>billing, cost of sending regular information to policyholders and cost of<br>handling policy changes (e.g. conversions and reinstatements). Other adminis­<br>trative expenses relate directly to insurance activity but are a result of activities<br>that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the gross direct and reinsurance business.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0210 to<br>C0280/R1920|Administrative expenses –<br>reinsurers’ share|Administrative expenses incurred by the undertaking during the reporting period,<br>on accrual basis are expenses which are connected with policy administration<br>including expenses in respect of reinsurance contracts and special purpose<br>vehicles. Some administrative expenses relate directly to activity regarding a<br>specific insurance contract (e.g. maintenance cost) such as cost of premium<br>billing, cost of sending regular information to policyholders and cost of<br>handling policy changes (e.g. conversions and reinstatements). Other adminis­<br>trative expenses relate directly to insurance activity but are a result of activities<br>that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the reinsurer’s share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible<br>shall be reported as acquisition expenses.|
|C0210 to<br>C0280/R2000|Administrative expenses – Net|Administrative expenses incurred by the undertaking during the reporting period,<br>on accrual basis are expenses which are connected with policy administration<br>including expenses in respect of reinsurance contracts and special purpose<br>vehicles. Some administrative expenses relate directly to activity regarding a<br>specific insurance contract (e.g. maintenance cost) such as cost of premium<br>billing, cost of sending regular information to policyholders and cost of<br>handling policy changes (e.g. conversions and reinstatements). Other adminis­<br>trative expenses relate directly to insurance activity but are a result of activities<br>that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the net administrative expenses.<br>The net administrative expenses represent the sum of the direct business and the<br>accepted reinsurance business reduced by the amount ceded to reinsurance under­<br>takings.|
|C0210 to<br>C0280/R2010|Investment management<br>expenses – Gross|Investment management expenses are usually not allocated on a policy-by-policy<br>basis but at the level of a portfolio of insurance contracts. Investment<br>management expenses could include expenses of recordkeeping of the invest­<br>ments’ portfolio, salaries of staff responsible for investment, remunerations of<br>external advisers, expenses connected with investment trading activity (i.e.<br>buying and selling of the portfolio securities) and in some cases also remuneration<br>for custodial services.<br>The amount relates to the gross direct and reinsurance business.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0210 to<br>C0280/R2020|Investment management<br>expenses – reinsurers’ share|Investment management expenses are usually not allocated on a policy-by-policy<br>basis but at the level of a portfolio of insurance contracts. Investment<br>management expenses could include expenses of recordkeeping of the invest­<br>ments’ portfolio, salaries of staff responsible for investment, remunerations of<br>external advisers, expenses connected with investment trading activity (i.e.<br>buying and selling of the portfolio securities) and in some cases also remuneration<br>for custodial services.<br>The amount relates to the reinsurers’ share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible<br>shall be reported as acquisition expenses.|
|C0210 to<br>C0280/R2100|Investment management<br>expenses – Net|Investment management expenses are usually not allocated on a policy-by-policy<br>basis but at the level of a portfolio of insurance contracts. Investment<br>management expenses could include expenses of recordkeeping of the invest­<br>ments’ portfolio, salaries of staff responsible for investment, remunerations of<br>external advisers, expenses connected with investment trading activity (i.e.<br>buying and selling of the portfolio securities) and in some cases also remuneration<br>for custodial services.<br>The amount relates to the net investment management expenses.<br>The net investment management expenses represent the sum of the direct business<br>and the accepted reinsurance business reduced by the amount ceded to<br>reinsurance undertakings.|
|C0210 to<br>C0280/R2110|Claims management expenses<br>– Gross|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of<br>processing claims payments. Some of these expenses could be assignable to indi­<br>vidual claim (e.g. legal and adjuster’s fees), others are a result of activities that<br>cover more than one claim (e.g. salaries of staff of claims handling department).<br>The amount relates to the gross direct and reinsurance business.<br>This shall include the movement in provisions in claims management expenses.|
|C0210 to<br>C0280/R2120|Claims management expenses<br>– Reinsurers’ share|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of<br>processing claims payments. Some of these expenses could be assignable to indi­<br>vidual claim (e.g. legal and adjuster’s fees), others are a result of activities that<br>cover more than one claim (e.g. salaries of staff of claims handling department).<br>The amount relates to the reinsurers’ share.<br>This shall include the movement in provisions in claims management expenses.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible<br>shall be reported as acquisition expenses.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0210 to<br>C0280/R2200|Claims management expenses<br>– Net|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of<br>processing claims payments. Some of these expenses could be assignable to indi­<br>vidual claim (e.g. legal and adjuster’s fees), others are a result of activities that<br>cover more than one claim (e.g. salaries of staff of claims handling department).<br>The net claims management expenses represent the sum of the direct business and<br>the accepted reinsurance business reduced by the amount ceded to reinsurance<br>undertakings.<br>This shall include the movement in provisions in claims management expenses.|
|C0210 to<br>C0280/R2210|Acquisition expenses – Gross|Acquisition expenses include expenses which can be identified at the level of<br>individual insurance contract and have been incurred because the undertaking<br>has issued that particular contract. These are commission costs, costs of selling,<br>underwriting and initiating an insurance contract that has been issued. It includes<br>movements in deferred acquisition costs. For reinsurance undertaking definition<br>shall be applied mutatis mutandis.<br>The amount relates to the gross direct and reinsurance business.|
|C0210 to<br>C0280/R2220|Acquisition expenses –<br>Reinsurers’ share|Acquisition expenses include expenses which can be identified at the level of<br>individual insurance contract and have been incurred because the undertaking<br>has issued that particular contract. These are commission costs, costs of selling,<br>underwriting and initiating an insurance contract that has been issued. It includes<br>movements in deferred acquisition costs. For reinsurance undertaking definition<br>shall be applied mutatis mutandis.<br>The amount relates to the reinsurers’ share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible<br>shall be reported as acquisition expenses.|
|C0210 to<br>C0280/R2300|Acquisition expenses – Net|Acquisition expenses include expenses which can be identified at the level of<br>individual insurance contract and have been incurred because the undertaking<br>has issued that particular contract. These are commission costs, costs of selling,<br>underwriting and initiating an insurance contract that has been issued. It includes<br>movements in deferred acquisition costs. For reinsurance undertaking definition<br>shall be applied mutatis mutandis.<br>The net acquisition expenses represent the sum of the direct business and the<br>accepted reinsurance business reduced by the amount ceded to reinsurance under­<br>takings.|
|C0210 to<br>C0280/R2310|Overhead expenses – Gross|Overhead expenses include salaries to general managers, auditing costs and regular<br>day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These<br>overhead expenses also include expenses related to the development of new<br>insurance and reinsurance business, advertising insurance products, improvement<br>of the internal processes such as investment in system required to support<br>insurance and reinsurance business (e.g. buying new IT system and developing<br>new software).<br>The amount relates to the gross direct and reinsurance business.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0210 to<br>C0280/R2320|Overhead expenses –<br>Reinsurers’ share|Overhead expenses include salaries to general managers, auditing costs and regular<br>day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These<br>overhead expenses also include expenses related to the development of new<br>insurance and reinsurance business, advertising insurance products, improvement<br>of the internal processes such as investment in system required to support<br>insurance and reinsurance business (e.g. buying new IT system and developing<br>new software).<br>The amount relates to the reinsurers’ share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible<br>shall be reported as acquisition expenses.|
|C0210 to<br>C0280/R2400|Overhead expenses – Net|Overhead expenses include salaries to general managers, auditing costs and regular<br>day–to–day costs i.e. electricity bill, rent for accommodations, IT costs. These<br>overhead expenses also include expenses related to the development of new<br>insurance and reinsurance business, advertising insurance products, improvement<br>of the internal processes such as investment in system required to support<br>insurance and reinsurance business (e.g. buying new IT system and developing<br>new software).<br>The net overhead expenses represent the sum of the direct business and the<br>accepted reinsurance business reduced by the amount ceded to reinsurance under­<br>takings.|
|C0300/R1410–<br>R2400|Total|Total for different items for all life lines of business, as defined in Annex I to<br>Delegated Regulation (EU) 2015/35.|
|C0300/R2510|Balance – other technical<br>expenses/income|Net technical expenses/income not covered by above mentioned expenses/income<br>and reduced by the amount ceded to reinsurance undertakings. Other technical<br>expenses/income shall not be split by lines of business.<br>Shall not include change in other technical provisions and non–technical<br>expenses/income such as tax, interest expenses, losses on disposals, etc.<br>The amount of net technical expenses/income shall be reported negative if the<br>amount of technical income is larger than the amount of technical expenses.|
|C0300/R2600|Total expenses|Amount of all technical expenses.|
|C0210 to<br>C0280/R2700|Total amount of surrenders|This amount represents the total amount of surrenders occurred during the year.<br>This amount is also reported under claims incurred (item R1610).|

_**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.

5.5.2023 EN Official Journal of the European Union L 120/665

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 products 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 these 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;

All items shall be reported, except when otherwise stated in these instructions. Items C0110, C0120, C0121, C0122,
C0130, C0140, C0200, C0230, C0270, C0280, C0310, C0370, and C0380 are not applicable to CIC 09 – Other
investments.

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 lines as needed in order
to properly fill in all non-monetary variables with the exception of item ‘Quantity’, 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 Directive
2009/138/EC; or

b) through a decision of the national supervisory authority in the cases where the insurance and reinsurance under­
takings 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_

L 120/666 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050|Asset ID Code Type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies and the code in C0040 is defined by Asset ID code<br>and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall<br>refer to option 99 and the option of the original Asset ID Code, as in the<br>following example for which the code reported was ISIN code + currency: ‘99/1’.|
|C0060|Portfolio|Distinction between life, non–life, shareholder’s funds, other internal funds,<br>general (no split) and ring-fenced funds.<br>Underlying assets of life technical provisions shall be assigned to life portfolio and<br>underlying assets of non-life technical provisions shall be assigned to non-life<br>portfolio (by applying the available most precise split). One of the options in<br>the following closed list shall be used:<br>1 – Life<br>2 – Non–life<br>3 – Ring fenced funds<br>4 – Other internal funds<br>5 – Shareholders’ funds<br>6 – General<br>The split is not mandatory, unless otherwise required by the national supervisory<br>authority, except for identifying ring fenced funds, but shall be reported if the<br>undertaking uses it internally. When an undertaking does not apply a split<br>‘general’ shall be used.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0070|Fund number|Applicable to assets held in ring fenced funds or other internal funds defined at<br>national level, in particular regarding funds (asset portfolios) supporting life<br>products.<br>Number or code which is attributed by the undertaking, corresponding to the<br>unique number or code assigned to each fund. This number or code has to be<br>consistent over time and shall be used to identify the same funds in other<br>templates (e.g. in S.08.01, S.14.01). It shall not be re–used for a different fund.<br>The fund number is not mandatory, unless otherwise required by the national<br>supervisory authority.|
|C0080|Matching portfolio number|Number or code which is attributed by the undertaking, corresponding to the<br>unique number or code assigned to each matching adjustment portfolio as<br>prescribed in Article 77b(1)(a) of Directive 2009/138/EC. This number or code<br>has to be consistent over time and shall be used to identify the matching<br>adjustment portfolio in other templates. It shall not be re–used for a different<br>matching adjustment portfolio.|
|C0090|Asset held in unit linked and<br>index linked contracts|Identify the assets that are held by unit linked and index linked contracts. One of<br>the options in the following closed list shall be used:<br>1 – Unit–linked or index–linked<br>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<br>collateral. For partially pledged assets two rows for each asset shall be reported,<br>one for the pledged amount and another for the remaining part. One of the<br>options in the following closed list shall be used for the asset:<br>1 – Assets in the balance sheet that are collateral pledged<br>2 – Collateral for reinsurance accepted<br>3 – Collateral for securities borrowed<br>4 – Repos<br>9 – Not collateral|
|C0110|Country of custody|ISO 3166–1 alpha–2 code of the country where undertaking assets are held in<br>custody. For identifying international custodians, such as Euroclear, the country of<br>custody will be the one where the custody service was contractually defined.<br>In case of the same asset being held in custody in more than one country, each<br>asset shall be reported separately in as many rows as needed in order to properly<br>identify all countries of custody.<br>This item is not applicable for CIC category 8 – Mortgages and Loans, CIC 71,<br>CIC 75 and for CIC 95 – Plant and equipment.<br>Regarding CIC Category 9, excluding CIC 95 – Plant and equipment (for own use),<br>the country of custody corresponds to the issuer country, which is assessed by the<br>address of the property.|

L 120/668 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0120|Custodian|Name of the financial institution that is the custodian.<br>In case of the same asset being held in custody in more than one custodian, each<br>asset shall be reported separately in as many rows as needed in order to properly<br>identify all custodians.<br>For assets stored in-house, the insurance undertaking shall be reported as the<br>custodian.<br>When available, this item corresponds to the entity name in the LEI database.<br>When this is not available it corresponds to the legal name.<br>This item is not applicable for CIC category 8 – Mortgages and Loans, CIC 71,<br>CIC 75, CIC 09 and for CIC category 9 – Property and to any other asset that, due<br>to their nature, are not held in custody.<br>For assets where there is no custodian or when this item is not applicable, ‘No<br>custodian’ shall be reported.|
|C0121|Code of custodian|Identification of the custodian code using the LEI if available.<br>If none is available this item shall not be reported.|
|C0122|Type of code of custodian|Identification of the type of code used for the ‘Code of custodian’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>9 – None|
|C0130|Quantity|Number of assets, for relevant assets.<br>This item shall not be reported if item Par amount (C0140) is reported.<br>This item is not applicable for CIC 71 and 09 and CIC category 9 – Property.|
|C0140|Par amount|Amount outstanding measured at par amount, for all assets where this item is<br>relevant, and at nominal amount for CIC 72, 73, 74, 75, 79 and CIC Category 8 –<br>Mortgages and Loans. This item is not applicable for CIC 71, 09 and CIC category<br>9 – Property. This item shall not be reported if item Quantity (C0130) is reported.|
|C0145|Long-term equity investment|Only applicable to CIC categories 3 – Equity and 4 – Collective Investment<br>Undertakings.<br>Identify if an equity or collective investment undertaking is classified under the<br>provisions of Art. 171a. of Delegated Regulation (EU) 2015/35. One of the<br>options in the following closed list shall be used:<br>1 – Yes<br>2 – No<br>9 – Not applicable|

5.5.2023 EN Official Journal of the European Union L 120/669

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150|Valuation method|Identify the valuation method used when valuing assets. One of the options in the<br>following closed list shall be used:<br>1 – quoted market price in active markets for the same assets<br>2 – quoted market price in active markets for similar assets<br>3 – alternative valuation methods<br>4 – adjusted equity methods (applicable for the valuation of participations)<br>5 – IFRS equity methods (applicable for the valuation of participations)<br>6 – Market valuation according to Article 9(4) of Delegated Regulation (EU)<br>2015/35|
|C0160|Acquisition value|Total acquisition value for assets held, clean value without accrued interest. Not<br>applicable to CIC categories 7 – Cash and deposits and 8 – Mortgages and Loans.|
|C0170|Total Solvency II amount|Value calculated as defined by Article 75 of Directive 2009/138/EC, which<br>corresponds to:<br>— the multiplication of ‘Par amount’ (principal amount outstanding measured at<br>par amount or nominal amount) by ‘Unit percentage of par amount Solvency<br>II price’ plus ‘Accrued interest’, for assets where the first two items are<br>relevant;<br>— the multiplication of ‘Quantity’ by ‘Unit Solvency II price’, for assets where<br>these two items are relevant (plus ‘Accrued interest’ if applicable);<br>— Solvency II value of the asset for assets classifiable under CIC 71 and CIC<br>category 9 – Property.|
|C0180|Accrued interest|Quantify the amount of accrued interest after the last coupon date for interest<br>bearing assets. Note that this value is also part of item Total Solvency II amount.|

ITEM INSTRUCTION

_Information on assets_

L 120/670 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTION|
|---|---|---|
|C0050|Asset ID Code Type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies and the code in C0040 is defined by Asset ID code<br>and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall<br>refer to option 99 and the option of the original Asset ID Code, as in the<br>following example for which the code reported was ISIN code + currency: ‘99/1’.|
|C0190|Item Title|Identify the reported item by filling the name of the asset (or the address in case<br>of property), with the detail settled by the undertaking.<br>The following shall be considered:<br>— Regarding CIC 87 and CIC 88, this item shall contain ‘Loans to AMSB<br>members’ i.e. loans to the Administrative, Management and Supervisory<br>Body (‘AMSB’) or ‘Loans to other natural persons’, according to its nature,<br>as those assets are not required to be individualised. Loans to other than<br>natural persons shall be reported line–by–line.<br>— This item is not applicable for CIC 95 – Plant and equipment (for own use) as<br>those assets are not required to be individualised, CIC 71, and CIC 75, unless<br>required by the national supervisory authority.<br>— For property the country ISO Alpha-2<br>+ postal code<br>+ city<br>+ street<br>name + street number) of the property held or the latitude & longitude or<br>the CRESTA/NUTS region of the property investment shall be reported:<br>administrative boundaries (e.g. province or county boundaries, e.g. NUTS3<br>level) or merged postal code areas (e.g. first-two-digit postal code areas,<br>similar to CRESTA 2019[2] low resolution zones).|

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|Col1|ITEM|INSTRUCTION|
|---|---|---|
|C0200|Issuer Name|Name of the issuer, defined as the entity that issues assets to investors.<br>When available, this item corresponds to the entity name in the LEI database.<br>When this is not available corresponds to the legal name.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer<br>name is the name of the fund manager (entity). The authorised management<br>company who can be responsible and is responsible for managing the fund is<br>the one to be reported regardless if some activities have been outsourced,<br>including the actual management of the portfolio, i.e. the decision on buying/<br>selling;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75),<br>the issuer name is the name of the depositary entity;<br>— Regarding CIC 87 and CIC 88, this item shall contain ‘Loans to AMSB<br>members’ or ‘Loans to other natural persons’, according to its nature, as<br>those assets are not required to be individualised;<br>— Regarding CIC category 8 – Mortgages and Loans, other than CIC 87 and CIC<br>88 the information shall relate to the borrower;<br>— 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.<br>If none is available this item shall not be reported.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer<br>code is the code of the fund manager (entity). The authorised management<br>company who can be responsible and is responsible for managing the fund is<br>the one to be reported regardless if some activities have been outsourced,<br>including the actual management of the portfolio, i.e. the decision on buying/<br>selling;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75),<br>the issuer code is the code of the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, other than CIC 87 and CIC<br>88 the information shall relate to the borrower;<br>— This item is not applicable for CIC 71, CIC 75 and CIC category 9 – Property;<br>— This item is not applicable to CIC 87 and CIC 88.|
|C0220|Type of issuer code|Identification of the type of code used for the ‘Issuer Code’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>9 – None<br>This item is not applicable to CIC 87 and CIC 88.<br>This item is not applicable for CIC 71, CIC 75 and CIC category 9 – Property.|

L 120/672 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTION|
|---|---|---|
|C0230|Issuer Sector|Identify the economic sector of issuer based on the latest version of the Statistical<br>classification of economic activities in the European Community (‘NACE’) code (as<br>published in an EC Regulation). For NACE sections A to N full four-digit reporting<br>of the NACE codes is required, i.e. the letter identifying the Section followed by<br>the 4 digits code for the class shall be used (e.g. ‘K6411’). For the remaining<br>sections the letter reference of the NACE code identifying the Section shall be used<br>as a minimum for identifying sectors (e.g. ‘P’ or ‘P8501’ would be acceptable).<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer<br>sector is the sector of the fund manager;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75),<br>the issuer sector is the sector of the depositary entity;<br>— Regarding CIC category 8 – Mortgages and Loans, other than CIC 87 and CIC<br>88 the information shall relate to the borrower;<br>— This item is not applicable for CIC 71, CIC 75, CIC 09 and CIC category 9 –<br>Property;<br>— This item is not applicable to CIC 87 and CIC 88.|
|C0240|Issuer Group|Name of issuer’s ultimate parent entity. For collective investment undertakings the<br>ultimate parent of the fund manager (entity) shall be reported.<br>When available, this item corresponds to the entity name in the LEI database.<br>When this is not available corresponds to the legal name.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the ultimate<br>parent of the fund manager (entity) shall be reported;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75),<br>the group relation relates to the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, other than CIC 87 and CIC<br>88 the group relation relates to the borrower;<br>— This item is not applicable for CIC 87 and CIC 88;<br>— This item is not applicable for CIC 71, CIC 75, CIC 09 and CIC category 9 –<br>Property;<br>— This item is not applicable for bonds issued by:<br>— a central government,<br>— a local government,<br>— a government agency,<br>— a central bank,<br>— the group/entity itself,<br>— a supranational organisation (as long as no issuer group exists).|

5.5.2023 EN Official Journal of the European Union L 120/673

|Col1|ITEM|INSTRUCTION|
|---|---|---|
|C0250|Issuer Group Code|Issuer group’s identification using the LEI if available.<br>If none is available, this item shall not be reported.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the ultimate<br>parent of the fund manager (entity) shall be reported;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75),<br>the group relation relates to the depositary entity;<br>— Regarding CIC category 8 – Mortgages and Loans, other than CIC 87 and CIC<br>88 the group relation relates to the borrower;<br>— This item is not applicable for CIC 87 and CIC 88;<br>— This item is not applicable for CIC 71, CIC 75, CIC 09 and CIC category 9 –<br>Property;<br>— This item is not applicable for bonds issued by:<br>— a central government<br>— a local government,<br>— a government agency,<br>— a central bank,<br>— the group/entity itself,<br>— a supranational organization (as long as no issuer group exists).|
|C0260|Type of issuer group code|Identification of the code used for the ‘Issuer Group Code’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>9 – None|
|C0270|Issuer Country|ISO 3166–1 alpha–2 code of the country of localisation of the issuer.<br>The localisation of the issuer is assessed by the address of the entity issuing the<br>asset.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer<br>country is the country of the fund manager (entity);<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75),<br>the issuer country is the country of the depositary entity;<br>— Regarding CIC category 8 – Mortgages and Loans, other than CIC 87 and CIC<br>88 the information shall relate to the borrower;<br>— This item is not applicable to CIC 87 and CIC 88;<br>— This item is not applicable for CIC 71, CIC 75, CIC 09 and CIC category 9 –<br>Property.|

L 120/674 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTION|
|---|---|---|
|||One of the options shall be used:<br>— ISO 3166–1 alpha–2 code;<br>— XA: Supranational issuers (public institutions established by a commitment<br>between national states, e.g. securities issued by a multilateral development<br>bank as referred to in paragraph 2 of Article 117 of Regulation (EU) No<br>575/2013 or securities issued by an international organisation referred to in<br>Article 118 of Regulation (EU) No 575/2013, with exemption of European<br>Union Institutions);<br>— EU: European Union Institutions (as defined in Article 13 of the Treaty on<br>European Union.|
|C0280|Currency|Identify the ISO 4217 alphabetic code of the currency of the issue.<br>The following shall be considered:<br>— This item is not applicable for CIC 87 and CIC 88, as those assets are not<br>required to be individualised), CIC 75, CIC 09 and for CIC 95 Plant and<br>equipment (for own use) for the same reason;<br>— Regarding CIC Category 9 – Property, excluding CIC 95 Plant and equipment<br>(for own use), the currency corresponds to the currency in which the<br>investment was made.|
|C0290|CIC|Complementary Identification Code used to classify assets, as set out in Annex VI<br>– CIC Table of this Regulation. When classifying an asset using the CIC table,<br>undertakings shall take into consideration the most representative risk to which<br>the asset is exposed to.|
|C0292|SCR calculation approach for<br>CIU|One of the options in the following closed list shall be used:<br>1 - CIUs for which a full look-through was applied for the purposes of SCR<br>calculation in accordance with Article 84(1) of Delegated Regulation (EU)<br>2015/35;<br>2 - CIUs for which the ‘simplified’ look-through was applied on the basis of the<br>target underlying asset allocation or last reported asset allocation and for which<br>the data groupings are used in accordance with Article 84(3) of Delegated Regu­<br>lation (EU) 2015/35;<br>3 - CIUs for which the ‘simplified’ look-through was applied on the basis of the<br>target underlying asset allocation or last reported asset allocation and for which<br>no data groupings are used in accordance with Article 84(3) of Delegated Regu­<br>lation (EU) 2015/35;<br>4 - CIUs for which for the ‘equity risk type 2’ was applied in accordance with<br>Article 168(3) of Delegated Regulation (EU) 2015/35;<br>9 - Not applicable.<br>The look-through options of this item shall reflect the approach taken for the SCR<br>calculation. For the purposes of reporting the information on look-through<br>required in template S.06.03 the look-through information is required considering<br>the thresholds defined in the general comments of that template.<br>This item is only applicable to CIC category 4 – Collective Investment Undertak­<br>ings.|

5.5.2023 EN Official Journal of the European Union L 120/675

|Col1|ITEM|INSTRUCTION|
|---|---|---|
|C0293|Bail-in rules|Identify if the asset is subject to bail-in rules, in line with Articles 43 and 44 of<br>Directive 2014/59/EU (the Bank Recovery and Resolution Directive – BRRD).<br>One of the options in the following closed list shall be used:<br>1 – Yes;<br>2 – No;<br>9 – Not applicable.|
|C0294|Regional Governments and<br>Local Authorities (RGLA)|Identify assets issued or guaranteed by Regional Governments and Local<br>Authorities (RGLA) listed and not listed in the Implementing Regulation (EU)<br>2015/2011, regarding assets classifiable with CIC 13 and 14.<br>One of the options in the following closed list shall be used:<br>1 – Listed in Implementing Regulation (EU) 2015/2011;<br>2 – Not listed in Implementing Regulation (EU) 2015/2011;<br>9 – Not applicable.|
|C0295|Crypto-assets|Identify assets linked to crypto-assets.<br>Crypto-asset means a digital representation of value or rights which may be<br>transferred and stored electronically, using distributed ledger technology or<br>similar technology.<br>One of the options in the following closed list shall be used:<br>1 – Electronic money token – a type of crypto-asset the main purpose of which is<br>to be used as a means of exchange and that purports to maintain a stable value by<br>referring to the value of a fiat currency that is legal tender;<br>2 – Asset-referenced token – a type of crypto-asset that purports to maintain a<br>stable value by referring to the value of several fiat currencies that are legal tender,<br>one or several commodities or one or several crypto-assets, or a combination of<br>such assets;<br>3 - Utility token – a type of crypto-asset which is intended to provide digital<br>access to a good or service, available on DLT, and is only accepted by the issuer of<br>that token;<br>4 – Other crypto-assets<br>5 – No.|
|C0296|Property type|Identify property type, according to ESRB Recommendation of 21 March 2019<br>amending Recommendation ESRB/2016/14 on closing real estate data gaps.<br>One of the options in the following closed list shall be used:<br>1 – Residential, e.g. multi-household premises;<br>2 – Retail, e.g. hotels, restaurants, shopping malls;<br>3 – Offices, e.g. a property primarily used as professional or business offices;<br>4 – Industrial, e.g. property used for the purposes of production, distribution and<br>logistics;|

L 120/676 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTION|
|---|---|---|
|||5 – Other types of commercial property;<br>9 – Not applicable.<br>If a property has a mixed use, it shall be considered as different properties (based<br>for example on the surface areas dedicated to each use) whenever it is feasible to<br>make such breakdown, otherwise, the property can be classified according to its<br>dominant use.<br>This item is only applicable to CIC category 9 – Property|
|C0297|Property location|Identify property location, according to ESRB Recommendation of 21 March<br>2019 amending Recommendation ESRB/2016/14 on closing real estate data gaps.<br>One of the options in the following closed list shall be used:<br>1 – Prime;<br>2 – Non-prime;<br>9 – Not applicable.<br>This item is only applicable to CIC category 9 – Property|
|C0300|Infrastructure investment|Identify if the asset is an infrastructure investment as defined in Article 1(55a)<br>and (55b) of Delegated Regulation (EU) 2015/35.<br>One of the options in the following closed list shall be used:<br>1 – Not an infrastructure investment;<br>2 – Infrastructure non-qualifying: Government Guarantee (Government, Central<br>bank, Regional government or local authority);<br>3 – Infrastructure non-qualifying: Government Supported including Public Finance<br>initiative (Government, Central bank, Regional government or local authority);<br>4 – Infrastructure non-qualifying: Supranational Guarantee/Supported (ECB, Multi­<br>lateral development bank, International organisation);<br>9 – Infrastructure non-qualifying: Other non-qualifying infrastructure loans or<br>investments, not classified under the above categories;<br>12 – Infrastructure qualifying: Government Guarantee (Government, Central bank,<br>Regional government or local authority);<br>13 – Infrastructure qualifying: Government Supported including Public Finance<br>initiative (Government, Central bank, Regional government or local authority);<br>14 – Infrastructure qualifying: Supranational Guarantee/Supported (ECB, Multi­<br>lateral development bank, International organisation);<br>19 – Infrastructure qualifying: Other qualifying infrastructure investments, not<br>classified in the above categories;<br>20 – European Long-Term Investment Fund (ELTIF investing in infrastructure<br>assets and ELTIF investing in other – non infrastructure – assets).|

5.5.2023 EN Official Journal of the European Union L 120/677

|Col1|ITEM|INSTRUCTION|
|---|---|---|
|C0310|Holdings in related under­<br>takings, including participa­<br>tions|Only applicable to CIC categories 3 – Equity and 4 – Collective Investment<br>Undertakings.<br>Identify if an equity and other share is a participation. One of the options in the<br>following closed list shall be used:<br>1 – Not a participation;<br>2 – Is a participation in which the look though approach in accordance with<br>Article 84 of Delegated Regulation (EU) 2015/35 is applied;<br>3 – Is a participation in which the look though approach in accordance with<br>Article 84 of Delegated Regulation (EU) 2015/35 is not applied.|
|C0320|External rating|Applicable at least to CIC categories 1 – Government bonds, 2 – Corporate bonds,<br>5 – Structured notes, 6 – Collateralised securities, CIC 87 and CIC 88, where<br>available.<br>This is the issue rating of the asset at the reporting reference date as provided by<br>the nominated credit assessment institution (ECAI).<br>If an issue rating is not available, the item shall be left blank.|
|C0330|Nominated ECAI|Identify the credit assessment institution (ECAI) giving the external rating in<br>C0320, by using the name of the ECAI as published on ESMA’s website. In<br>case of ratings issued by subsidiaries of the ECAI please report the parent ECAI<br>(the reference is made to ESMA list of credit rating agencies registered or certified<br>in accordance with Regulation (EC) No 1060/2009 on credit rating agencies).<br>Applicable at least to CIC categories 1 – Government bonds, 2 – Corporate bonds,<br>5 – Structured notes, 6 – Collateralised securities and 8 – Mortgages and Loans,<br>(other than CIC 87 and CIC 88), where available.<br>This item shall be reported where External rating (C0320) is reported. In case ‘No<br>ECAI has been nominated and a simplification is used to calculate the SCR’, the<br>External rating (C0320) shall be left blank and in Credit quality step (C0340) one<br>of the following options shall be used: 2a; 3a or 3b.|
|C0340|Credit quality step|Applicable to any asset for which Credit quality step needs to be attributed for the<br>purpose of SCR calculation.<br>Identify the credit quality step attributed to the asset, as defined by Article 109a<br>(1) of Directive 2009/138/EC, by applying the mapping table prescribed in Imple­<br>menting Regulation (EU) 2016/1800.<br>The credit quality step shall in particular reflect any readjustments to the credit<br>quality made internally by the undertakings that use the standard formula.<br>This item is not applicable to assets for which undertakings using internal model<br>use internal ratings. If undertakings using internal model do not use internal<br>rating, this item shall be reported.<br>One of the options in the following closed list shall be used:<br>0 – Credit quality step 0;<br>1 – Credit quality step 1;|

L 120/678 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTION|
|---|---|---|
|||2 – Credit quality step 2;<br>2a – Credit quality step 2 due to the application of Article 176a of Delegated<br>Regulation (EU) 2015/35 for unrated bonds and loans;<br>3 – Credit quality step 3;<br>3a – Credit quality step 3 due to the application of the simplified calculation<br>under Article 105a of Delegated Regulation (EU) 2015/35;<br>3b – Credit quality step 3 due to the application of Article 176a of Delegated<br>Regulation (EU) 2015/35 for unrated bonds and loans;<br>4 – Credit quality step 4;<br>5 – Credit quality step 5;<br>6 – Credit quality step 6;<br>9 – No rating available.|
|C0350|Internal rating|Applicable at least to CIC categories 1- Government bonds, 2 – Corporate bonds,<br>5 – Structured notes, 6 – Collateralised securities and 8 – Mortgages and Loans,<br>(other than CIC 87 and CIC 88), where available.<br>Internal rating of assets for undertakings using internal ratings.<br>For undertakings applying a matching adjustment the item shall be reported to the<br>extent that the internal ratings are used to calculate the fundamental spread<br>referred to in Article 77c(2) of Directive 2009/138/EC.|
|C0360|Duration|Only applicable to CIC categories 1 – Government bonds, 2 – Corporate bonds, 4<br>– Collective Investments Undertakings (when applicable, e.g. for collective<br>investment undertaking mainly invested in bonds), 5 – Structured notes and 6<br>– Collateralised securities.<br>Asset duration, defined as the ‘residual modified duration’ (modified duration<br>calculated based on the remaining time for maturity of the security, counted<br>from the reporting reference date). For assets without fixed maturity the first<br>call date shall be used but the probability of the call option being exercised<br>shall be taken into account. The duration shall be calculated based on<br>economic value.|
|C0370|Unit Solvency II price|Amount in reporting currency for the asset, if relevant.<br>This item shall be reported if a ‘quantity’ (C0130) has been provided in the first<br>part of the template (‘Information on positions held’).<br>This item shall not be reported if item Unit percentage of par amount Solvency II<br>price (C0380) is reported.|
|C0380|Unit percentage of par amount<br>Solvency II price|Amount in percentage of par value, clean price without accrued interest, for the<br>asset, if relevant.<br>This item shall be reported if a ‘par amount’ information (C0140) has been<br>provided in the first part of the template (‘Information on positions held’)<br>except for CIC 71 and CIC category 9 – Property.<br>This item shall not be reported if item Unit Solvency II price (C0370) is reported.|

5.5.2023 EN Official Journal of the European Union L 120/679

|Col1|ITEM|INSTRUCTION|
|---|---|---|
|C0390|Maturity date|Only applicable for CIC categories 1 – Government bonds, 2 – Corporate bonds,<br>5 – Structured notes, 6 – Collateralised securities, and 8 – Mortgages and Loans,<br>CIC 74 and CIC 79.<br>Identify the ISO 8601 (yyyy–mm–dd) code of the maturity date.<br>It corresponds always to the maturity date, even for callable securities.<br>The following shall be considered:<br>— For perpetual securities use ‘9999–12–31’;<br>— For CIC 87 and CIC 88, the weighted (based on the loan amount) remaining<br>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.
Considering proportionality and specific instructions of the template, 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.

The template shall include information corresponding to 100 % of the value invested in collective investment under­
takings. However, for the identification of countries the look–through shall be implemented in order to identify the
exposures of 90 % of the total value of the funds minus the amounts relating to CIC 8 and 9, and for the identification
of currencies the look–through shall be implemented in order to identify the exposures of 90 % of the total value of the
funds. Undertakings shall ensure that the 10 % not identified by country is diversified across geographical areas, for
example that not more than 5 % is in one single country. The look-through shall be applied by undertakings starting
from the major, considering the amount invested, to the lowest single fund and the approach shall be kept consistent
over time.

Quarterly information shall only be reported when the ratio of collective investments undertakings held by the under­
taking 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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Collective Investments Under­<br>taking ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available,<br>and must be consistent over time|
|C0020|Collective Investments Under­<br>taking ID Code type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO/6166 for ISIN|

L 120/680 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking|
|C0030|Underlying asset category|Identify the assets categories, receivables and derivatives within the collective<br>investment undertaking. One of the options in the following closed list shall be<br>used:<br>1 – Government bonds<br>2 – Corporate bonds<br>3L – Listed equity<br>3X – Unlisted equity<br>4 – Collective Investment Undertakings<br>5 – Structured notes<br>6 – Collateralised securities<br>7 – Cash and deposits<br>8 – Mortgages and loans<br>9 – Properties<br>0 – Other investments (including receivables)<br>A – Futures<br>B-Call Options<br>C – Put Options<br>D – Swaps<br>E – Forwards<br>F – Credit derivatives<br>L – Liabilities<br>Category ‘4 – Collective Investment Undertakings’ shall be used only for non–<br>material residual values for both ‘funds of funds’ and any other fund.|

5.5.2023 EN Official Journal of the European Union L 120/681

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040|Country of issue|Breakdown of each asset category identified in C0030 by issuer country. Identify<br>the country of localisation of the issuer.<br>The localisation of the issuer is assessed by the address of the entity issuing the<br>asset.<br>One of the options shall be used:<br>— ISO 3166–1 alpha–2 code<br>— XA: Supranational issuers<br>— EU: European Union Institutions<br>— AA: aggregated countries due to application of threshold<br>This item is not applicable to Categories 7, 8 and 9 as reported in C0030.|
|C0050|Currency|Identify whether the currency of the asset category is the reporting currency or a<br>foreign currency. All other currencies than the reporting currency are referred to<br>as foreign currencies. One of the options in the following closed list shall be used:<br>1 — Reporting currency<br>2 — Foreign currency<br>3 — Aggregated currencies due to application of threshold|
|C0060|Total amount|Total amount invested by asset category, country and currency through collective<br>investment undertakings.<br>For liabilities a positive amount shall be reported, unless the item is a derivative<br>liability.<br>For derivatives the Total amount can be positive (if an asset) or negative (if a<br>liability).|

_**S.06.04 – Climate change-related risks to investments**_

_General comments:_

This template shall be reported in case of regular reporting even if no KPI is provided. In case no KPI is reported a
justification is necessary to be provided in R0040/C0010 and/or R0050/C0010.

This section relates to annual submission of information for individual entities.

This template contains information on the share of investments exposed to climate change-related transition and
physical risk. As an input to computing the share of investments exposed to transition risk, undertakings are
required to report four-digit level NACE codes for NACE sections A to N in the List of assets S.06.02. For physical
risk, undertakings are required to report in a standardised manner on the location of properties in the List of assets
S.06.02.

L 120/682 EN Official Journal of the European Union 5.5.2023

|R0020/C0010|Climate change-related<br>physical risk – KPI|Proportion of the Solvency II value of property exposed to physical risk, in<br>relation to total of property. Undertakings can use their own methodology to<br>compute the KPI. The identification of properties exposed to physical risk should<br>be consistent with the identification made, in C0190 Item Title in S.06.02.|
|---|---|---|
|R0030/C0010|Justification for not reporting<br>climate change-related tran­<br>sition risk – KPI|Explanation of why the KPI on climate change-related transition risk was not<br>reported (e.g. not material).|
|R0040/C0010|Justification for not reporting<br>climate change-related physical<br>risk – KPI|Explanation of why the KPI on climate change-related physical risk was not<br>reported (e.g. not material).|

_**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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040|Asset ID Code|The Identification code of the structured product, as reported in S.06.02. using the<br>following priority:<br>— ISO 6166 ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available.<br>The code used shall be kept consistent over time and shall not be reused for<br>other product.<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies, it is necessary to specify the Asset ID code and the<br>ISO 4217 alphabetic code of the currency, as in the following example: ‘code<br>+ EUR’|
|C0050|Asset ID Code type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO/6166 for ISIN<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)|

5.5.2023 EN Official Journal of the European Union L 120/683

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies and the code in C0040 is defined by Asset ID code<br>and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall<br>refer to option 99 and the option of the original Asset ID Code, as in the<br>following example for which the code reported was ISIN code + currency: ‘99/1’.|
|C0060|Collateral type|Identify the type of collateral, using the assets categories defined in Annex IV –<br>Assets Categories. One of the options in the following closed list shall be used:<br>1 – Government bonds<br>2 – Corporate bonds<br>3 – Equity<br>4 – Collective Investment Undertakings<br>5 – Structured notes<br>6 – Collateralised securities<br>7 – Cash and deposits<br>8 – Mortgages and loans<br>9 – Properties<br>0 – Other investments<br>10 – No collateral<br>When more than one category of collateral exists for one single structured<br>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<br>closed list shall be used:<br>1 – Credit linked notes<br>Security or deposit with an embedded credit derivative (e.g. credit default swaps or<br>credit default options)<br>2 – Constant maturity swaps<br>(security with an embedded interest rate swap (‘IRS’), where the floating interest<br>portion is reset periodically according to a fixed maturity market rate.)|

L 120/684 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||3 – Asset backed securities<br>(security that has an asset as collateral.)<br>4 – Mortgage backed securities<br>(security that has real estate as collateral.)<br>5 – Commercial mortgage backed securities<br>(security that has real estate as collateral such as retail properties, office properties,<br>industrial properties, multifamily housing and hotels.)<br>6 – Collateralised debt obligations<br>(structured debt security backed by a portfolio consisting of secured or unsecured<br>bonds issued by corporate or sovereign obligators, or secured or unsecured loans<br>made to corporate commercial and industrial loan costumers of lending banks.)<br>7 – Collateralised loan obligations<br>(security that has as underlying a trust of a portfolio of loans where the cash–<br>flows from the security are derived from the portfolio.)<br>8 – Collateralised mortgage obligations<br>(investment–grade security backed by a pool of bonds, loans and other assets.)<br>9 – Interest rate–linked notes and deposits<br>10 – Equity–linked and Equity Index Linked notes and deposits<br>11 – FX and commodity–linked notes and deposits<br>12 – Hybrid linked notes and deposits<br>(it includes real estate and equity securities)<br>13 – Market–linked notes and deposits<br>14 – Insurance–linked notes and deposits, including notes covering Catastrophe<br>and Weather Risk as well as Mortality Risk<br>99 – Others not covered by the previous options|
|C0080|Capital protection|Identify whether the product has capital protection. One of the options in the<br>following closed list shall be used:<br>1 – Full capital protection<br>2 – Partial capital protection<br>3 – No capital protection|
|C0090|Underlying security/index/<br>portfolio|Describe the type of underlying. One of the options in the following closed list<br>shall be used:<br>1 – Equity and Funds (a selected group or basket of equities)<br>2 – Currency (a selected group or basket of currencies)<br>3 – Interest rate and yields (bond indices, yield curves, differences in prevailing<br>interest rates on shorter and longer–term maturities, credit spreads, inflation rates<br>and other benchmarks related to interest rates or yield)|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||4 – Commodities (a selected, basic good or group of goods)<br>5 – Index (performance of a selected index)<br>6 – Multi (allowing for a combination of the possible types listed above)<br>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.<br>One of the options in the following closed list shall be used:<br>1 – Call by the buyer<br>2 – Call by the seller<br>3 – Put by the buyer<br>4 – Put by the seller<br>5 – Any combination of the previous options<br>6 – Not applicable|
|C0110|Synthetic structured product|Identify if it is a structured products without any transfer of assets (e.g. products<br>that will not give rise to any delivery of assets, except cash, if an adverse/fa­<br>vourable event occurs). One of the options in the following closed list shall be<br>used:<br>1 – Structured product without any transfer of asset<br>2 – Structured product with transfer of asset|
|C0120|Prepayment structured product|Identify if it is a structured products which have the possibility of prepayment,<br>considered as an early unscheduled return of principal. One of the options in the<br>following closed list shall be used:<br>1 – Prepayment structured product<br>2 – Not a prepayment structured product|
|C0130|Collateral value|Total amount of collateral attached to the structured product despite the nature of<br>the collateral.<br>In case of collateralisation on a portfolio basis, only the value referred to the<br>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<br>structured product or more than one structured product that is held by the<br>undertaking. Net positions refer to the positions held on structured products.<br>One of the options in the following closed list shall be used:<br>1 – Collateral calculated on the basis of net positions resulting from a set of<br>contracts<br>2 – Collateral calculated on the basis of a single contract<br>10 – No collateral|

L 120/686 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150|Fixed annual return|Identify the coupon (reported as a decimal), if applicable, for CIC categories 5<br>(Structured notes) and 6 (Collateralised securities).|
|C0160|Variable annual return|Identify variable rate of return, if applicable, for CIC categories 5 (Structured<br>notes) and 6 (Collateralised securities). It is most commonly identified as a<br>benchmark market rate plus a spread, or as dependent on the performance of<br>a portfolio or index (underlying dependent) or more complex returns set by the<br>path of the underlying asset’s price (path dependent), among others.<br>When needed this item may be reported as a string to reflect how the return is<br>calculated.|
|C0170|Loss given default|The percentage (reported as a decimal) of the invested amount that will not be<br>recovered following default, if applicable, for CIC categories 5 (Structured notes)<br>and 6 (Collateralised securities).<br>If information is not defined in the contract this item shall not be reported. This<br>item is not applicable for non–credit structured product.|
|C0180|Attachment point|The contractually defined loss percentage (reported as a decimal) above which the<br>losses affect the structured product, if applicable, for CIC categories 5 (Structured<br>notes) and 6 (Collateralised securities). This item is not applicable for non–credit<br>structured product.|
|C0190|Detachment point|The contractually defined loss percentage (reported as a decimal) above which the<br>losses seize to affect the structured product, if applicable, for CIC categories 5<br>(Structured notes) and 6 (Collateralised securities). This item is not applicable for<br>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.

This template covers derivatives traded on a stock exchange or equivalent centralised market, as well as derivatives
traded over-the-counter.

When a derivative is traded on a stock exchange or equivalent centralised market, the counterparty is that a stock
exchange or equivalent centralised market and not the end-counterparty, as is the case for derivatives traded over-thecounter.

Derivatives are considered assets if their Solvency II value is positive or zero. They are considered liabilities if their
Solvency II value is negative. 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.

5.5.2023 EN Official Journal of the European Union L 120/687

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 non-monetary variables, 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:

a) through a decision of the national supervisory authority under Article 35(6) and (7) of Directive 2009/138/EC; or

b) through a decision of the national supervisory authority in the cases where the insurance and reinsurance under­
takings 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:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available,<br>and must be consistent over time|
|---|---|---|
|C0041|Unique Transactions Identifier|Identify the Trade IDs used in the trade reports to trade repositories according to<br>Regulation (EU) No 648/2012 on OTC derivatives, central counterparties and<br>trade repositories.<br>As many Trade IDs as needed to build the position being reported should be<br>reported in this item. The trade IDs shall be reported separated by commas.<br>This item shall be reported with ‘No ID’ when the derivative not in the scope of<br>Regulation (EU) No 648/2012.|
|C0050|Derivative ID Code type|Type of ID Code used for the ‘Derivative ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO/6166 for ISIN<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)|

L 120/688 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking|
|C0060|Portfolio|Distinction between life, non–life, shareholder’s funds, general (no split) and ring-<br>fenced funds.<br>Underlying derivatives of life technical provisions shall be assigned to life portfolio<br>and underlying derivatives of non-life technical provisions shall be assigned to<br>non-life portfolio (by applying the available most precise split).<br>One of the options in the following closed list shall be used:<br>1 – Life<br>2 – Non–life<br>3 – Ring fenced funds<br>4 – Other internal fund<br>5 – Shareholders’ funds<br>6 – General<br>The split is not mandatory, unless otherwise required by the national supervisory<br>authority, except for identifying ring fenced funds, but shall be reported if the<br>undertaking uses it internally. When an undertaking does not apply a split<br>‘general’ shall be used.|
|C0070|Fund number|Applicable to derivatives held in ring fenced funds or other internal funds, defined<br>at national level, in particular regarding funds (asset portfolios) supporting life<br>products.<br>Number or code which is attributed by the undertaking, corresponding to the<br>unique number or code assigned to each fund. This number or code has to be<br>consistent over time and shall be used to identify the same funds in other<br>templates (e.g. in S.06.02, S.14.01). It shall not be re–used for a different fund.|
|C0080|Derivatives held in unit linked<br>and index linked contracts|Identify the derivatives that are held by unit linked and index linked contracts.<br>One of the options in the following closed list shall be used:<br>1 – Unit–linked or index–linked<br>2 – Neither unit–linked nor index–linked|

5.5.2023 EN Official Journal of the European Union L 120/689

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090|Instrument underlying the<br>derivative|ID Code of the instrument (asset or liability) underlying the derivative contract.<br>This item is to be provided only for derivatives that have a single or multiple<br>underlying instruments in the undertakings’ portfolio. An index is considered a<br>single instrument and shall be reported. Identification code of the instrument<br>underlying the derivative using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking for the underling instrument when the<br>options above are not available and must be unique and consistent over time<br>for that instrument;<br>— ‘Multiple assets/liabilities’, if the underlying assets or liabilities are more than<br>one.<br>If the underlying instrument is an index, then the code of the index shall be<br>reported.|
|C0100|Type of code of asset or<br>liability underlying the<br>derivative|Type of ID Code used for the ‘Instrument underlying the derivative’ item. One of<br>the options in the following closed list shall be used:<br>1 — ISO/6166 for ISIN<br>2 — CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 — SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 — WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 — Bloomberg Ticker (Bloomberg letters code that identify a company’s secur­<br>ities)<br>6 — BBGID (The Bloomberg Global ID)<br>7 — Reuters RIC (Reuters instrument code)<br>8 — FIGI (Financial Instrument Global Identifier)<br>9 — Other code by members of the Association of National Numbering Agencies<br>99 — Code attributed by the undertaking in case that none of the above options<br>are available. This option shall also be used for the cases of ‘Multiple assets/lia­<br>bilities’ and indexes|
|C0110|Use of derivative|Describe the use of the derivative (micro/macro hedge, efficient portfolio manage­<br>ment).<br>Micro hedge refers to derivatives covering a single financial instrument (asset or<br>liability), forecasted transaction or other liability.<br>Macro hedge refers to derivatives covering a set of financial instruments (assets or<br>liabilities), forecasted transactions or other liabilities.|

L 120/690 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||Efficient portfolio management refers usually to operations where the manager<br>wishes to improve a portfolio’ income by exchanging a (lower) cash–flow pattern<br>by another with a higher value, using a derivative or set of derivatives, without<br>changing the asset’ portfolio composition, having a lower investment amount and<br>less transaction costs.<br>One of the options in the following closed list shall be used:<br>1 – Micro hedge<br>2 – Macro hedge<br>3 – Matching assets and liabilities cash–flows used in the context of matching<br>adjustment portfolios<br>4 – Efficient portfolio management, other than ‘Matching assets and liabilities<br>cash–flows used in the context of matching adjustment portfolios’|
||||
|C0131|Notional amount of the<br>derivative|The amount covered or exposed to the derivative, reported in the original<br>currency.<br>For futures and options corresponds to contract size multiplied by the trigger<br>value and by the number of contracts reported in that line. For swaps and<br>forwards it corresponds to the contract amount of the contracts reported in<br>that line. When the trigger value corresponds to a range, the average value of<br>the range shall be used.<br>The notional amount refers to the amount that is being hedged/invested (when<br>not covering risks). If several trades occur, it shall be the net amount at the<br>reporting date.|
|C0140|Buyer/Seller|Only for futures and options, swaps and credit derivatives contracts.<br>Identify whether the derivative contract was bought or sold.<br>The buyer and seller position for swaps is defined relatively to the security or<br>notional amount and the swap flows.<br>A seller of a swap owns the security or notional amount at the contract inception<br>and agrees to deliver during the contract term that security or notional amount,<br>including any other outflows related to the contract, when applicable.<br>A buyer of a swap will own the security or the notional amount at the end of the<br>derivatives contact and will receive during the contract term that security or<br>notional amount, including any other inflows related to the contract, when<br>applicable.<br>One of the options in the following closed list shall be used, with the exception of<br>Interest Rate Swaps:<br>1 – Buyer<br>2 – Seller<br>For interest rate swaps one of the options in the following closed list shall be use:<br>3 – FX–FL: Deliver fixed–for–floating<br>4 – FX–FX: Deliver fixed–for–fixed<br>5 – FL–FX: Deliver floating–for–fixed<br>6 – FL–FL: Deliver floating–for–floating|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150|Premium paid to date|The payment made (if bought), for options and also up–front and periodical<br>premium amounts paid for swaps, since the moment the undertaking entered<br>into the derivative contract.|
|C0160|Premium received to date|The payment received (if sold), for options and also up–front and periodical<br>premium amounts received for swaps, since the moment the undertaking<br>entered into the derivative contract.|
|C0170|Number of contracts|Number of similar derivative contracts reported in the line. It shall be the number<br>of contracts entered into. For Over–The–Counter derivatives, e.g., one swap<br>contract, ‘1’ shall be reported, if ten swaps with the same characteristics, ‘10’<br>shall be reported.<br>The number of contracts can be non-integer, when there is a need to split<br>contracts.<br>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<br>number of equities to be delivered per derivative contract at maturity, for bond<br>futures it is the reference amount underlying each contract).<br>The way the contract size is defined varies according with the type of instrument.<br>For futures on equities it is common to find the contract size defined as a<br>function of the number of shares underlying the contract.<br>For futures on bonds, it is the bond nominal amount underlying the contract.<br>Only applicable for futures and options.|
|C0190|Maximum loss under<br>unwinding event|Maximum amount of loss if an unwinding event occurs. Applicable to CIC<br>category F.<br>Where a credit derivative is 100 % collateralised, the maximum loss under an<br>unwinding event is zero.|
|C0200|Swap outflow amount|Amount delivered under the swap contract (other than premiums), during the<br>reporting period. Corresponds to interest paid for IRS and amounts delivered for<br>currency swaps, credit swaps, total return swaps and other swaps.<br>In the cases where the settlement is made on a net basis then only one of the<br>items C0200 and C0210 shall be reported.|
|C0210|Swap inflow amount|Amount received under the swap contract (other than premiums), during the<br>reporting period. Corresponds to interest received for IRS and amounts received<br>for currency swaps, credit swaps, total return swaps and other swaps.<br>In the cases where the settlement is made on a net basis then only one of the<br>items C0200 and C0210 shall be reported.|

L 120/692 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0220|Initial date|Identify the ISO 8601 (yyyy–mm–dd) code of the date when obligations under the<br>contract come into effect.<br>When various dates occur for the same derivative, report only the one regarding<br>the first trade date of the derivative and only one row for each derivative (no<br>different rows for each trade) reflecting the total amount invested in that<br>derivative considering the different dates of trade.<br>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<br>which a duration measure is applicable.<br>Calculated as the net duration between in and out flows from the derivative, when<br>applicable.|
|C0240|Solvency II value|Value of the derivative as of the reporting date calculated as defined by Article 75<br>of 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<br>in the following closed list shall be used:<br>1 – quoted market price in active markets for the same assets or liabilities<br>2 – quoted market price in active markets for similar assets or liabilities<br>3 – alternative valuation methods<br>6 – market valuation according to Article 9(4) of Delegated Regulation (EU)<br>2015/35|

ITEM INSTRUCTIONS

_Information on derivatives_

|C0040|Derivative ID Code|Derivative ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available,<br>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<br>following closed list shall be used:<br>1 – ISO/6166 for ISIN<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)|

5.5.2023 EN Official Journal of the European Union L 120/693

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking|
|C0260|Counterparty Name|Name of the counterparty of the derivative. When available, this item corresponds<br>to the entity name in the LEI database. When not available, corresponds to the<br>legal name.<br>The following shall be considered:<br>— Name of the exchange market for exchanged traded derivatives; or<br>— Name of Central Counterparty (‘CCP’) for Over–The–Counter derivatives where<br>they are cleared through a CCP; or<br>— Name of the contractual counterparty for the other Over–The–Counter deriva­<br>tives.|
|C0270|Counterparty Code|Identification code of the counterparty using the following priority:<br>— LEI, when available<br>— Code attributed by the undertaking, when LEI is not available, which shall be<br>consistent over time<br>This item is applicable to all counterparties, including for derivatives cleared<br>through a central counterparty, in which case the Counterparty code refers to<br>that central counterparty.|
|C0280|Type of counterparty code|Identification of the code used for the ‘Counterparty Code’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0290|External rating|Only applicable to Over–The–Counter derivatives.<br>The rating of the counterparty of the derivative at the reporting reference date as<br>provided by the nominated credit assessment institution (ECAI).<br>This item is not applicable to derivatives for which undertakings using internal<br>model use internal ratings. If undertakings using internal model do not use<br>internal rating, this item shall be reported.<br>If an issuer rating is not available, the item shall be left blank.|
|C0300|Nominated ECAI|Identify the credit assessment institution (ECAI) giving the external rating in<br>C0290, by using the name of the ECAI as published on ESMA’s website. In<br>case of ratings issued by subsidiaries of the ECAI please report the parent ECAI<br>(the reference is to ESMA list of credit rating agencies registered or certified in<br>accordance with Regulation (EC) No 1060/2009 of the European Parliament and<br>of the Council of 16 September 2009 on credit rating agencies).<br>— 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<br>defined by Article 109a(1) of Directive 2009/138/EC. The credit quality step shall<br>reflect any readjustments to the credit quality made internally by the undertakings<br>that use the standard formula.|

L 120/694 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||This item is not applicable to derivatives for which undertakings using internal<br>model use internal ratings. If undertakings using internal model do not use<br>internal rating, this item shall be reported.<br>One of the options in the following closed list shall be used:<br>0 – Credit quality step 0<br>1 – Credit quality step 1<br>2 – Credit quality step 2<br>3 – Credit quality step 3<br>4 – Credit quality step 4<br>5 – Credit quality step 5<br>6 – Credit quality step 6<br>9 – No rating available|
|C0320|Internal rating|Internal rating of derivatives for undertakings using internal ratings.<br>For undertakings applying a matching adjustment the internal rating shall be<br>reported to the extent that the internal ratings are used to calculate the funda­<br>mental spread referred to in Article 77c(2) of Directive 2009/138/EC.|
|C0330|Counterparty group|Only applicable to Over–The–Counter derivatives, regarding contractual counter­<br>parties other than an exchange market and Central Counterparty (CCP).<br>Name of the ultimate parent entity of counterparty. When available, this item<br>corresponds to the entity name in the LEI database. When not available,<br>corresponds to the legal name.|
|C0340|Counterparty group code|Only applicable to Over–The–Counter derivatives, regarding contractual counter­<br>parties other than an exchange market and Central Counterparty (CCP).<br>Identification code of the counterparty using the following priority:<br>— LEI, when available<br>— Code attributed by the undertaking, when LEI is not available, which shall be<br>consistent over time<br>When not applicable, this item shall not be reported.|
|C0350|Type of counterparty group<br>code|Identification of the code used for the ‘Counterparty group Code’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0360|Contract name|Name of the derivative contract.|
|C0370|Currency|Identify the ISO 4217 alphabetic code of the currency of the derivative, i.e.,<br>currency of the notional amount of the derivative (e.g.: option having as<br>underlying an amount in USD, currency for which the notional amount is<br>expressed contractually for FX swap, etc.).|

5.5.2023 EN Official Journal of the European Union L 120/695

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0371|Currency of price|The ISO 4217 alphabetic code of the currency of the price of the derivative shall<br>be identify, i.e. currency of the amount exchanged against the notional amount of<br>the derivative. For example, if the undertaking is paying (or receiving) currency A<br>for the notional amount (currency B), the currency of the price is A. The currency<br>of the notional amount is B, reported in (C0370).|
|C0380|CIC|Complementary Identification Code used to classify assets, as set out in Annex –<br>VI CIC Table of this Regulation. When classifying derivatives using the CIC table,<br>undertakings shall take into consideration the most representative risk to which<br>the derivative is exposed to.|
|C0390|Trigger value|Reference price for futures, strike price for options (for bonds, price shall be a<br>percentage of the par amount), currency exchange rate or interest rate for<br>forwards, etc.<br>Not applicable to CIC D3 – Interest rate and currency swaps. For CIC F1 – Credit<br>default swaps it shall not be completed if not possible.<br>In the case of more than one trigger over time, report the next trigger occurring.<br>When the derivative has a range of trigger values, report the set separated by<br>comma ‘,’ if the range is not continuous and report the range separated by ‘–’ if it<br>is continuous.|
|C0400|Unwind trigger of contract|The event that causes the unwinding of the contract, out of the regular expiration<br>or term conditions, shall be identified. One of the options in the following closed<br>list shall be used:<br>1 – Bankruptcy of the underlying or reference entity<br>2 – Adverse fall in value of the underlying reference asset<br>3 – Adverse change in credit rating of the underlying assets or entity<br>4 – Novation, i.e. the act of replacing an obligation under the derivative with a<br>new obligation, or replacing a party of the derivative with a new party<br>5 – Multiple events or a combination of events<br>6 – Other events not covered by the previous options<br>9 – No unwind trigger|
|C0430|Maturity date|Identify the contractually defined ISO 8601 (yyyy–mm–dd) code of the date of<br>close of the derivative contract, whether at maturity date, expiring date for<br>options (European or American), etc.|
|C0440|Swap delivered|Identify what the undertaking delivers under the swap contract (E.g. Euribor<br>+ 0,5 %; 2,3 %; EUR).|
|C0450|Swap received|Identify what the undertaking receives under the swap contract (E.g. Euribor<br>+ 0,5 %; 2,3 %; EUR).|

_**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.

L 120/696 EN Official Journal of the European Union 5.5.2023

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040|Asset category|Identify the asset categories present in the portfolio.<br>Use the categories defined in Annex IV – Assets Categories.|
|C0050|Portfolio|Distinction between life, non–life, shareholder’s funds, other internal funds,<br>general (no split) and ring-fenced funds. Gains/income and losses regarding<br>assets underlying life technical provisions shall be assigned to life portfolio and<br>gains/income and losses regarding assets underlying non-life technical provisions<br>shall be assigned to non-life portfolio (by applying the available most precise<br>split).<br>One of the options in the following closed list shall be used:<br>1 – Life<br>2 – Non–life<br>3 – Ring fenced funds<br>4 – Other internal funds<br>5 – Shareholders’ funds<br>6 – General<br>The split is not mandatory, unless otherwise required by the national supervisory<br>authority, except for identifying ring fenced funds, but shall be reported if the<br>undertaking uses it internally. When an undertaking does not apply a split<br>‘general’ shall be used.|
|C0060|Asset held in unit linked and<br>index linked contracts|Identify the assets that are held by unit linked and index linked contracts. One of<br>the options in the following closed list shall be used:<br>1 – Unit–linked or index–linked<br>2 – Neither unit–linked nor index–linked|
|C0070|Dividends|Amount of dividends earned over the reporting period, i.e. dividends received less<br>the right to receive a dividend already recognised at the beginning of the reporting<br>period, plus the right to receive a dividend recognised at the end of the reporting<br>period. Applicable to dividend paying assets such as equity, preferred securities<br>and collective investment undertakings.<br>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<br>the period plus accrued interest at the end of the reporting period.<br>Includes interest received when the asset is sold/matured or when the coupon is<br>received.<br>Applicable to coupon and interest paying assets such as bonds, loans and<br>deposits.|

5.5.2023 EN Official Journal of the European Union L 120/697

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090|Rent|Amount of rent earned i.e. rent received less accrued rent at the start of the period<br>plus accrued rent at the end of the reporting period. Includes also rents received<br>when the asset is sold or matured.<br>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<br>period.<br>The gains and losses are calculated as the difference between selling or maturity<br>value and the value according to Article 75 of Directive 2009/138/EC at the end<br>of the prior reporting year (or, in case of assets acquired during the reporting<br>period, the acquisition value).<br>The net value can be positive, negative or zero.<br>This calculation shall be performed without interest accrued.|
|C0110|Unrealised gains and losses|Unrealised gains and losses resulting from assets not sold nor matured during the<br>reporting period.<br>The unrealised gains and losses are calculated as the difference between the value<br>according to Article 75 of Directive 2009/138/EC at the end of the reporting year<br>end and the value according to Article 75 of Directive 2009/138/EC at the end of<br>the prior reporting year (or, in case of assets acquired during the reporting period,<br>the acquisition value).<br>The net value can be positive, negative or zero.<br>This calculation shall be performed without interest accrued.|

_**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 also include the liquidity
swaps referred to in Article 309(2)(f) of 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.

L 120/698 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040|Portfolio|Distinction between life, non–life, shareholder’s funds, general (no split) and ring-<br>fenced funds. Underlying assets of life technical provisions shall be assigned to life<br>portfolio and underlying assets of non-life technical provisions shall be assigned to<br>non-life portfolio (by applying the available most precise split).<br>One of the options in the following closed list shall be used:<br>1 – Life<br>2 – Non–life<br>3 – Ring fenced funds<br>4 – Other internal fund<br>5 – Shareholders’ funds<br>6 – General<br>The split is not mandatory, unless otherwise required by the national supervisory<br>authority, except for identifying ring fenced funds, but shall be reported if the<br>undertaking uses it internally. When an undertaking does not apply a split<br>‘general’ shall be used.<br>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<br>according to national markets, in particular regarding funds (asset portfolios)<br>supporting life products.<br>Number or code which is attributed by the undertaking, corresponding to the<br>unique number or code assigned to each fund. This number or code has to be<br>consistent over time and shall be used to identify the same funds in other<br>templates (e.g. in S.06.02, S.14.01). It shall not be re–used for a different fund.<br>The Fund Number is not mandatory, unless otherwise required by the national<br>supervisory authority.|
|C0060|Asset category|Identify the asset category of the underlying asset lent/provided as part of a<br>securities lending transactions or repurchase agreements.<br>Use the categories defined in Annex IV – Assets Categories of this Regulation.|
|C0070|Counterparty Name|Name of the counterparty of the contract.<br>When available, this item corresponds to the entity name in the LEI database.<br>When not available, corresponds to the legal name.|
|C0080|Counterparty code|Identification code of the counterparty using the Legal Entity Identifier (LEI) if<br>available.<br>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<br>options in the following closed list shall be used:<br>1 – LEI<br>9 – None|

5.5.2023 EN Official Journal of the European Union L 120/699

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0100|Counterparty asset category|Identify the most significant asset category borrowed/received as part of a<br>securities lending transactions or repurchase agreements.<br>Use the asset categories defined in Annex IV – Assets Categories of this Regu­<br>lation.|
|C0110|Asset held in unit–linked and<br>index–linked contracts|Identify if the underlying asset identified in C0060 is held by unit linked and<br>index linked contracts. One of the options in the following closed list shall be<br>used:<br>1 – Unit–linked or index–linked<br>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<br>borrower in the securities lending. One of the options in the following closed list<br>shall be used:<br>1 – Buyer in a repo<br>2 – Seller in a repo<br>3 – Lender in a securities lending<br>4 – Borrower in a securities lending|
|C0130|Near leg amount|Represents the following amounts:<br>— Buyer in a repo: amount received at the contract inception<br>— Seller in a repo: amount ceded at the contract inception<br>— Lender in a securities lending: amount received as guarantee at the contract<br>inception<br>— Borrower in a securities lending: amount or market value of the securities<br>received at the contract inception|
|C0140|Far leg amount|This item is only applicable for repos and represents the following amounts:<br>— Buyer in a repo: amount ceded at the contract maturity<br>— 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<br>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<br>the contract is on an open call basis, there is usually a date when the contract<br>expires. In these cases this date must be reported if no call occurs before.<br>An agreement is considered closed when it has matured, a call occurs or the<br>agreement is cancelled.<br>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.<br>Value of the repo or securities lending contract, following Article 75 of Directive<br>2009/138/EC rules for valuation of contracts.<br>This value can be positive, negative or zero.|

L 120/700 EN Official Journal of the European Union 5.5.2023

_**S.11.01 – Assets held as collateral**_

_General comments:_

This section relates to annual submission of information for individual entities.

This template shall be reported annually only when the ratio of the value of assets held as collateral to total balance
sheet exceeds 10 %.

The pool of assets that secure the investment (e.g. the pool of asset that are a collateral for covered bonds) shall not be
reported in this template. The collateral covering reinsurance receivables shall be reported in S.11.01 template.

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) at the end of the reporting period. Collaterals
are considered ‘held’ when the undertaking has the ‘right of direct access to the collateral’, so the collateral has been
committed to the entity and it is individually identifiable.

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. Real estate held as collateral of the
mortgages related to individuals shall be reported in one single 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.

Template S.11.01 includes the off-balance sheet assets held as collateral for covering balance sheet assets held directly by
the undertaking and these amounts shall also be reported in S.03.01 in C0020/R0100 to R0130.

ITEM INSTRUCTIONS

_Information on positions held_

5.5.2023 EN Official Journal of the European Union L 120/701

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050|Asset ID Code Type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO/6166 for ISIN<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies and the code in C0040 is defined by Asset ID code<br>and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall<br>refer to option 99 and the option of the original Asset ID Code, as in the<br>following example for which the code reported was ISIN code + currency: ‘99/1’.|
|C0060|Name of the counterparty<br>pledging the collateral|The name of the counterpart that is pledging the collateral. When available, this<br>item corresponds to the entity name in the LEI database. When this is not<br>available corresponds to the legal name.<br>When the assets on the balance sheet for which the collateral is held are loans on<br>policies, ‘Policyholder’ shall be reported.|
|C0070|Name of the group of the<br>counterparty pledging the<br>collateral|Identify the economic group of the counterpart pledging the collateral. When<br>available, this item corresponds to the entity name in the LEI database. When<br>this is not available corresponds to the legal name.<br>This item is not applicable when the assets on the balance sheet for which the<br>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<br>custody. For identifying international custodians, such as Euroclear, the country of<br>custody will be the one where the custody service was contractually defined.<br>In case of the same asset being held in custody in more than one country, each<br>asset shall be reported separately in as many rows as needed in order to properly<br>identify all countries of custody.<br>This item is not applicable for collateral with CIC category 8 – Mortgages and<br>Loans, CIC 71, CIC 75 and for CIC 95 – Plant and equipment.<br>Regarding CIC Category 9, excluding CIC 95 – Plant and equipment (for own use),<br>the issuer country is assessed by the address of the property.|

L 120/702 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090|Quantity|Number of assets, for all assets if relevant.<br>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<br>relevant, and at nominal amount for CIC = 72, 73, 74, 75, 79 and 8. This item is<br>not applicable for CIC category 71 and 9. This item shall not be reported if item<br>Quantity (C0090) is reported.|
|C0110|Valuation method|Identify the valuation method used when valuing assets. One of the options in the<br>following closed list shall be used:<br>1 – quoted market price in active markets for the same assets<br>2 – quoted market price in active markets for similar assets<br>3 – alternative valuation methods:<br>4 – adjusted equity methods (applicable for the valuation of participations)<br>5 – IFRS equity methods (applicable for the valuation of participations<br>6 – Market valuation according to Article 9(4) of Delegated Regulation (EU)<br>2015/35|
|C0120|Total amount|Value calculated as defined by Article 75 of Directive 2009/138/EC, which<br>corresponds to:<br>— the multiplication of ‘Par amount’ (principal amount outstanding measured at<br>par amount or nominal amount) by ‘Unit percentage of par amount Solvency<br>II price’ plus ‘Accrued interest’, for assets where the first two items are<br>relevant;<br>— the multiplication of ‘Quantity’ by ‘Unit Solvency II price’, for assets where<br>these two items are relevant;<br>— Solvency II value of the asset for assets classifiable under asset categories 71<br>and 9.|
|C0130|Accrued interest|Quantify the amount of accrued interest after the last coupon date for interest<br>bearing securities. Note that this value is also part of item Total amount.|
|C0140|Type of asset for which the<br>collateral is held|Identify the type of asset for which the collateral is held.<br>One of the options in the following closed list shall be used:<br>1 – Government bonds<br>2 – Corporate bonds<br>3 – Equities<br>4 – Collective Investment Undertakings<br>5 – Structured notes<br>6 – Collateralised securities<br>7 – Cash and deposits<br>8 – Mortgages and loans<br>9 – Properties|

5.5.2023 EN Official Journal of the European Union L 120/703

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||0 – Other investments (including receivables)<br>X – Derivatives<br>E.g. option ‘0 – Other investments’ shall be chosen for the collateral covering<br>Reinsurance receivables|

ITEM INSTRUCTIONS

_Information on assets_

|C0040|Asset ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available,<br>and must be consistent over time<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies, it is necessary to specify the Asset ID code and the<br>ISO 4217 alphabetic code of the currency, as in the following example:<br>‘code + EUR’|
|---|---|---|
|C0050|Asset ID Code Type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO/6166 for ISIN<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies and the code in C0040 is defined by Asset ID code<br>and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall<br>refer to option 99 and the option of the original Asset ID Code, as in the<br>following example for which the code reported was ISIN code + currency: ‘99/1’.|

L 120/704 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150|Item Title|Identify the reported item by filling the name of the asset (or the address in case<br>of property), with the detail settled by the undertaking.<br>The following shall be considered:<br>— Regarding CIC category 8 – Mortgages and Loans, when relating to mortgage<br>and loans to natural persons, this item shall contain ‘Loans to AMSB<br>members’ or ‘Loans to other natural persons’, according to its nature, as<br>those assets are not required to be individualised. Loans to other than<br>natural persons shall be reported line–by–line.<br>— This item is not applicable for CIC 95 – Plant and equipment (for own use) as<br>those assets are not required to be individualised, CIC 71 and CIC 75<br>— When the collateral comprises insurance policies (regarding loans collat­<br>eralised by insurance policies) those policies do not need to be individualised<br>and this item is not applicable.<br>— For property the country ISO Alpha-2<br>+ postal code<br>+ city<br>+ street<br>name + street number) of the property held or the latitude & longitude or<br>the CRESTA/NUTS region of the property investment shall be reported:<br>administrative boundaries (e.g. province or county boundaries, e.g. NUTS3<br>level) or merged postal code areas (e.g. first-two-digit postal code areas,<br>similar to CRESTA 2019[2] low resolution zones).|
|C0160|Issuer Name|Name of the issuer, defined as the entity that issues assets to investors, repre­<br>senting part of its capital, part of its debt, derivatives, etc.<br>When available, this item corresponds to the entity name in the LEI database.<br>When not available, corresponds to the legal name.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer<br>name is the name of the fund manager;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75),<br>the issuer name is the name of the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, when relating to mortgage<br>and loans to natural persons, this item shall contain ‘Loans to AMSB<br>members’ or ‘Loans to other natural persons’, according to its nature, as<br>those assets are not required to be individualised;<br>— Regarding CIC 8 – Mortgages and Loans, other than mortgage and loans to<br>natural persons the information shall relate to the borrower;<br>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 LEI if available.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer<br>code is the code of the fund manager;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75),<br>the issuer code is the code of the depositary entity|

5.5.2023 EN Official Journal of the European Union L 120/705

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Regarding CIC category 8 – Mortgages and Loans, other than mortgage and<br>loans to natural persons the information shall relate to the borrower;<br>— This item is not applicable for CIC 71, CIC 75 and CIC category 9 – Property;<br>This item is not applicable to CIC category 8 – Mortgages and Loans, when<br>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<br>the following closed list shall be used:<br>1 – LEI<br>9 – None<br>This item is not applicable to CIC category 8 – Mortgages and Loans, when<br>relating to mortgage and loans to natural persons.<br>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<br>(as published in an EC Regulation). For NACE sections A to N full four-digit<br>reporting of the NACE codes is required, i.e. the letter identifying the Section<br>followed by the 4 digits code for the class shall be used (e.g. ‘K6411’). For the<br>remaining sections the letter reference of the NACE code identifying the Section<br>shall be used as a minimum for identifying sectors (e.g. ‘P’ or ‘P8501’ would be<br>acceptable).<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer<br>sector is the sector of the fund manager;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75),<br>the issuer sector is the sector of the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, other than mortgage and<br>loans to natural persons the information shall relate to the borrower;<br>— This item is not applicable for CIC 71, CIC 75, CIC 09 and CIC category 9 –<br>Property;<br>— This item is not applicable to CIC category 8 – Mortgages and Loans, when<br>relating to mortgage and loans to natural persons.|
|C0200|Issuer Group Name|Name of issuer’s ultimate parent entity.<br>When available, this item corresponds to the entity name in the LEI database.<br>When not available, corresponds to the legal name.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the group<br>relation relates to the fund manager;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75),<br>the group relation relates to the depositary entity|

L 120/706 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Regarding CIC category 8 – Mortgages and Loans, other than mortgage and<br>loans to natural persons the group relation relates to the borrower;<br>— This item is not applicable for CIC category 8 – Mortgages and Loans (for<br>mortgages and loans to natural persons)<br>— 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 LEI if available.<br>If none is available this item shall not be reported.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the group<br>relation relates to the fund manager;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75),<br>the group relation relates to the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, other than mortgage and<br>loans to natural persons the group relation relates to the borrower;<br>— This item is not applicable for CIC category 8 – Mortgages and Loans (for<br>mortgages and loans to natural persons)<br>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<br>options in the following closed list shall be used:<br>1 – LEI<br>9 – None<br>This item is not applicable to CIC category 8 – Mortgages and Loans, when<br>relating to mortgage and loans to natural persons.<br>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.<br>The localisation of the issuer is assessed by the address of the entity issuing the<br>asset.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer<br>country is the country is relative to the fund manager;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75),<br>the issuer country is the country of the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, other than CIC 87 and CIC<br>88 the information shall relate to the borrower;<br>— This item is not applicable for CIC 71, CIC 75, CIC 09 and CIC category 9 –<br>Property;|

5.5.2023 EN Official Journal of the European Union L 120/707

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||One of the options shall be used:<br>— ISO 3166–1 alpha–2 code<br>— XA: Supranational issuers<br>— EU: European Union Institutions|
|C0240|Currency|Identify the ISO 4217 alphabetic code of the currency of the issue.<br>The following shall be considered:<br>— This item is not applicable for CIC category 8 – Mortgages and Loans (for<br>mortgages and loans to natural persons, as those assets are not required to be<br>individualised), CIC 75 and for CIC 95 – Plant and equipment (for own use)<br>for the same reason.<br>— Regarding CIC category 9, excluding CIC 95 – Plant and equipment (for own<br>use), the currency corresponds to the currency in which the investment was<br>made.|
|C0250|CIC|Complementary Identification Code used to classify assets, as set out in Annex VI<br>– CIC table of this Regulation. When classifying an asset using the CIC table,<br>undertakings shall take into consideration the most representative risk to which<br>the asset is exposed to.|
|C0260|Unit price|Unit price of the asset, if relevant.<br>This item shall not be reported if item Unit percentage of par amount Solvency II<br>price (C0270) is reported.|
|C0270|Unit percentage of par amount<br>Solvency II price|Amount in percentage of par value, clean price without accrued interest, for the<br>asset, if relevant.<br>This item shall be reported if a ‘par amount’ information (C0100) has been<br>provided in the first part of the template (‘Information on positions held’)<br>except for CIC category 71 and 9.<br>This item shall not be reported if item Unit Solvency II price (C0260) is reported.|
|C0280|Maturity date|Only applicable for CIC categories 1, 2, 5, 6 and 8, and CIC 74 and CIC 79.<br>Identify the ISO 8601 (yyyy–mm–dd) code of the maturity date.<br>Corresponds always to the maturity date, even for callable securities. The<br>following shall be considered:<br>— For perpetual securities use ‘9999–12–31’<br>— For CIC category 8, regarding loans and mortgages to individuals, the<br>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.

L 120/708 EN Official Journal of the European Union 5.5.2023

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 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 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.

All references to surrender values shall not be applicable to the reinsurance business.

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0020|Ring Fenced Fund/Matching<br>adjustment portfolio or<br>remaining part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|Identification number for a ring-fenced fund or matching adjustment portfolio.<br>This number is attributed by the undertaking and must be consistent over time<br>and with the fund/portfolio number reported in other templates.|

_Technical provisions calculated as a whole_

|C0020, C0030,<br>C0060, C0090,<br>C0100, C0110,<br>C0120, C0130,<br>C0140, C0160,<br>C0190,<br>C0200/R0010|Technical provisions calculated<br>as a whole|Amount of Technical provisions calculated as a whole per each line of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35.|
|---|---|---|
|C0150/R0010|Technical provisions calculated<br>as a whole – Total (Life other<br>than health insurance, incl.<br>Unit–Linked)|Total amount of technical provisions calculated as a whole for Life other than<br>health insurance, including Unit–Linked.|

5.5.2023 EN Official Journal of the European Union L 120/709

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0210/R0010|Technical provisions calculated<br>as a whole – Total (Health<br>similar to life insurance)|Total amount of technical provisions calculated as a whole for Health similar to<br>life insurance.|
|C0020, C0030,<br>C0060, C0090,<br>C0100 to<br>C0140, C0160,<br>C0190,<br>C0200/R0020|Total Recoverables from<br>reinsurance/SPV and Finite Re<br>after the adjustment for<br>expected losses due to<br>counterparty default associated<br>to TP calculated as a whole|Amount of recoverables from reinsurance/SPV and finite reinsurance (‘Finite Re’)<br>after the adjustment for expected losses due to counterparty default of technical<br>provisions (‘TP’) calculated as a whole per each line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35.|
|C0150/R0020|Total Recoverables from<br>reinsurance/SPV and Finite Re<br>after the adjustment for<br>expected losses due to<br>counterparty default associated<br>to TP calculated as a whole –<br>Total (Life other than health<br>insurance, incl. Unit–Linked)|Total amount of recoverables from reinsurance/SPV and Finite Re after the<br>adjustment for expected losses due to counterparty default of technical provisions<br>calculated as a whole for Life other than health insurance, including Unit–Linked.|
|C0210/R0020|Total Recoverables from<br>reinsurance/SPV and Finite Re<br>after the adjustment for<br>expected losses due to<br>counterparty default associated<br>to TP calculated as a whole –<br>Total (Health similar to life<br>insurance)|Total amount of recoverables from reinsurance/SPV and Finite Re after the<br>adjustment for expected losses due to counterparty default of technical provisions<br>calculated as a whole for Health similar to life insurance.|

_Technical provisions calculated as a sum of best estimate and risk margin_

|C0020, C0040,<br>C0050, C0070,<br>C0080, C0090,<br>C0100 to<br>C0140, C0170,<br>C0180, C0190,<br>C0200/R0030|Technical provisions calculated<br>as a sum of Best Estimate (‘BE’)<br>and Risk Margin (‘RM’), Gross<br>Best Estimate|Amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite Re<br>according to Article 77(2) of Directive 2009/138/EC) per each line of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35.|
|---|---|---|
|C0150/R0030|Technical provisions calculated<br>as a sum of BE and RM, Gross<br>Best Estimate – Total (Life<br>other than health insurance,<br>incl. Unit–Linked)|Total amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite<br>Re according to Article 77(2) of Directive 2009/138/EC), for Life other than<br>health insurance, including Unit–Linked.|

L 120/710 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0210/R0030|Technical provisions calculated<br>as a sum of BE and RM, Gross<br>Best Estimate – Total (Health<br>similar to life insurance)|Total amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite<br>Re according to Article 77(2) of Directive 2009/138/EC), for Health similar to life<br>insurance.|
|C0020, C0040,<br>C0050, C0070,<br>C0080, C0090,<br>C0100, C0170,<br>C0180, C0190,<br>C0200/R0040|Total Recoverables from<br>reinsurance/SPV and Finite Re<br>before the adjustment for<br>expected losses due to<br>counterparty default|Amount of recoverables before adjustment for expected losses due to possibility<br>of default of the reinsurer, as defined in Article 81 of Directive 2009/138/EC,<br>including ceded intra group reinsurance, per each line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35.|
|C0150/R0040|Total Recoverables from<br>reinsurance/SPV and Finite Re<br>before the adjustment for<br>expected losses due to<br>counterparty default – Total<br>(Life other than health<br>insurance, incl. Unit–Linked)|Total amount of recoverables before adjustment for expected losses due to possi­<br>bility of default of the reinsurer, as defined in art. 81 of Directive 2009/138/EC,<br>including ceded intra group reinsurance, for Life other than health insurance,<br>including Unit–Linked.|
|C0210/R0040|Total Recoverables from<br>reinsurance/SPV and Finite Re<br>before the adjustment for<br>expected losses due to<br>counterparty default – Total<br>(Health similar to life insur­<br>ance)|Total amount of the recoverables from reinsurance and SPVs before the<br>adjustment for expected losses due to counterparty default for Health similar to<br>life insurance.|
|C0020, C0040,<br>C0050, C0070,<br>C0080, C0090,<br>C0100, C0170,<br>C0180, C0190,<br>C0200/R0050|Recoverables from reinsurance<br>(except SPV and Finite Re)<br>before adjustment for expected<br>losses|Amount of recoverables (before adjustment for expected losses) from ‘traditional’<br>reinsurance, i.e. without SPVs and Finite Reinsurance, calculated consistently with<br>the boundaries of the contracts to which they relate, including ceded intra group<br>reinsurance, per each line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35.|
|C0150/R0050|Total Recoverables from<br>reinsurance (except SPV and<br>Finite Re) before adjustment<br>for expected losses – Total<br>(Life other than health<br>insurance, incl. Unit–Linked)|Total Amount of recoverables (before adjustment for expected losses) from ‘tradi­<br>tional’ reinsurance, i.e. without SPVs and Finite Reinsurance, calculated<br>consistently with the boundaries of the contracts to which they relate, including<br>ceded intra group reinsurance, for Life other than health insurance, including<br>Unit–Linked.|

5.5.2023 EN Official Journal of the European Union L 120/711

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0210/R0050|Total Recoverables from<br>reinsurance (except SPV and<br>Finite Re) before adjustment<br>for expected losses – Total<br>(Health similar to life insur­<br>ance)|Total amount of recoverables from reinsurance (except SPVs and Finite<br>Reinsurance) before adjustment for expected losses, calculated consistently with<br>the boundaries of the contracts to which they relate, for Health similar to life<br>insurance.|
|C0020, C0040,<br>C0050, C0070,<br>C0080, C0090,<br>C0100, C0170,<br>C0180, C0190,<br>C0200/R0060|Recoverables from SPV before<br>adjustment for expected losses|Amount of recoverables from SPVs before adjustment for expected losses,<br>calculated consistently with the boundaries of the contracts to which they<br>relate, per each line of business, as defined in Annex I to Delegated Regulation<br>(EU) 2015/35, including ceded intra group reinsurance, per each line of business.|
|C0150/R0060|Total Recoverables from SPV<br>before adjustment for expected<br>losses – Total (Life other than<br>health insurance, incl. Unit–<br>Linked)|Total amount of recoverables from SPVs before adjustment for expected losses,<br>calculated consistently with the boundaries of the contracts to which they relate,<br>for Life other than health insurance, including Unit–Linked.|
|C0210/R0060|Total Recoverables from SPV<br>before adjustment for expected<br>losses – Total (Health similar<br>to life insurance)|Total amount of recoverables from SPVs before adjustment for expected losses for<br>Health similar to life insurance|
|C0020, C0040,<br>C0050, C0070,<br>C0080, C0090,<br>C0100, C0170,<br>C0180, C0190,<br>C0200/R0070|Recoverables from Finite Re<br>before adjustment for expected<br>losses|Amount of recoverables from Finite Re before adjustment for expected losses,<br>calculated consistently with the boundaries of the contracts to which they relate,<br>including ceded intra group reinsurance, per each line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35.|
|C0150/R0070|Total Recoverables from Finite<br>Re before adjustment for<br>expected losses – Total (Life<br>other than health insurance,<br>incl. Unit–Linked)|Total amount of recoverables from Finite Re before adjustment for expected<br>losses, calculated consistently with the boundaries of the contracts to which<br>they relate, including ceded intra group reinsurance, for Life other than health<br>insurance, including Unit–Linked.|
|C0210/R0070|Total Recoverables from Finite<br>Re before adjustment for<br>expected losses – Total (Health<br>similar to life insurance)|Total amount of recoverables from Finite Reinsurance before adjustment for<br>expected losses for Health similar to life insurance.|

L 120/712 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020, C0040,<br>C0050, C0070,<br>C0080, C0090,<br>C0100 to<br>C0140, C0170,<br>C0180, C0190,<br>C0200/R0080|Total Recoverables from<br>reinsurance/SPV and Finite Re<br>after the adjustment for<br>expected losses due to<br>counterparty default|Amount of recoverables after adjustment for expected losses due to possibility of<br>default of the reinsurer, as defined in art. 81 of Directive 2009/138/EC, including<br>ceded intra group reinsurance, per each line of business, as defined in Annex I to<br>Delegated Regulation (EU) 2015/35.|
|C0150/R0080|Total Recoverables from<br>reinsurance/SPV and Finite Re<br>after the adjustment for<br>expected losses due to<br>counterparty default – Total<br>(Life other than health<br>insurance, incl. Unit–Linked)|Total amount of recoverables after adjustment for expected losses due to possi­<br>bility of default of the reinsurer, as defined in art. 81 of Directive 2009/138/EC,<br>including ceded intra group reinsurance, for Life other than health insurance,<br>including Unit–Linked.|
|C0210/R0080|Total Recoverables from<br>reinsurance/SPV and Finite Re<br>after the adjustment for<br>expected losses due to<br>counterparty default – Total<br>(Health similar to life insur­<br>ance)|Total amount of recoverables after adjustment for expected losses due to possi­<br>bility of default of the reinsurer, as defined in art. 81 of Directive 2009/138/EC,<br>including ceded intra group reinsurance, for Health similar to life insurance.|
|C0020, C0040,<br>C0050, C0070,<br>C0080, C0090,<br>C0100, C0170,<br>C0180, C0190,<br>C0200/R0090|Best Estimate minus<br>recoverables from reinsur­<br>ance/SPV and Finite Re|Amount of Best Estimate minus recoverables from reinsurance/SPV and Finite Re<br>after adjustment for expected losses due to possibility of default of the reinsurer,<br>as defined in art. 81 of Directive 2009/138/EC, per each Line of Business.|
|C0150/R0090|Best Estimate minus<br>recoverables from reinsur­<br>ance/SPV and Finite Re – Total<br>(Life other than health<br>insurance, incl. Unit–Linked)|Total amount of Best Estimate minus recoverables from reinsurance/SPV and<br>Finite Re, after adjustment for expected losses due to possibility of default of<br>the reinsurer, as defined in art. 81 of Directive 2009/138/EC, for Life other<br>than health insurance, including Unit–Linked.|
|C0210/R0090|Best estimate minus<br>recoverables from reinsur­<br>ance/SPV and Finite Re – Total<br>(Health similar to life insur­<br>ance)|Total amount of Best estimate minus recoverables from reinsurance/SPV and<br>Finite Re after adjustment for expected losses due to possibility of default of<br>the reinsurer, as defined in art. 81 of Directive 2009/138/EC, for Health similar<br>to life insurance.|

5.5.2023 EN Official Journal of the European Union L 120/713

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020, C0030,<br>C0060, C0090,<br>C0100 to<br>C0140, C0160,<br>C0190,<br>C0200/R0100|Risk Margin|Amount of Risk margin, as defined in Article 77(3) of Directive 2009/138/EC,<br>per each line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35.|
|C0150/R0100|Risk Margin – Total (Life other<br>than health insurance, incl.<br>Unit–Linked)|Total amount of Risk Margin for Life other than health insurance, including Unit–<br>Linked.|
|C0210/R0100|Risk Margin – Total (Health<br>similar to life insurance)|Total amount of Risk Margin for Health similar to life insurance.|

_Amount of the transitional on Technical Provisions_

|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0110|Technical Provisions calculated<br>as a whole|Amount of the transitional deduction to technical provisions allocated to the<br>technical provisions calculated as a whole, per each Line of Business.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|
|---|---|---|
|C0150/R0110|Technical Provisions calculated<br>as a whole – Total (Life other<br>than health insurance,<br>including Unit–Linked)|Amount of the transitional deduction to technical provisions allocated to the<br>technical provisions calculated as a whole for Life other than health insurance,<br>including Unit–Linked.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|
|C0210/R0110|Technical Provisions calculated<br>as a whole – Total (Health<br>similar to life insurance)|Amount of the transitional deduction to technical provisions allocated to the<br>technical provisions calculated as a whole for Health similar to life insurance.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|
|C0020, C0040,<br>C0050, C0070,<br>C0080, C0090,<br>C0100, C0170,<br>C0180, C0190,<br>C0200/R0120|Best Estimate|Amount of the transitional deduction to technical provisions allocated to the best<br>estimate, per each Line of Business.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.;|

L 120/714 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150/R0120|Best Estimate – Total (Life<br>other than health insurance,<br>including Unit–Linked)|Total amount of the transitional deduction to technical provisions allocated to the<br>best estimate for Life other than health insurance, including Unit–Linked.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|
|C0210/R0120|Best Estimate – Total (Health<br>similar to life insurance)|Total amount of the transitional deduction to technical provisions allocated to the<br>best estimate for Health similar to life insurance.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0130|Risk Margin|Amount of the transitional deduction to technical provisions allocated to the risk<br>margin, per each Line of Business.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|
|C0150/R0130|Risk Margin – Total (Life other<br>than health insurance,<br>including Unit–Linked)|Total amount of the transitional deduction to technical provisions allocated to the<br>risk margin for Life other than health insurance, including Unit–Linked.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|
|C0210/R0130|Risk Margin – Total (Health<br>similar to life insurance)|Total amount of the transitional deduction to technical provisions allocated to the<br>risk margin for Health similar to life insurance.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|

_Technical provisions – Total_

|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0200|Technical Provisions – Total|Total amount of Technical Provisions for each line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35, including technical provisions<br>calculated as a whole and after the transitional deduction to technical provisions.|
|---|---|---|
|C0150/R0200|Technical Provisions – Total<br>(Life other than health<br>insurance, including Unit–<br>Linked)|Total amount of Technical Provisions for Life other than health insurance,<br>including Unit–Linked, including technical provisions calculated as a whole and<br>after the transitional deduction to technical provisions.|
|C0210/R0200|Technical Provisions – Total<br>(Health similar to life insur­<br>ance)|Total amount of Technical Provisions for Health similar to life insurance,<br>including technical provisions calculated as a whole and after the transitional<br>deduction to technical provisions.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0110,<br>C0120, C0130,<br>C0140, C0160,<br>C0190,<br>C0200/R0210|Technical Provisions minus<br>Recoverables from reinsur­<br>ance/SPV and Finite Re – Total|Total amount of Technical Provisions minus Recoverables from reinsurance/SPV<br>and Finite Re per each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, including technical provisions calculated as a whole<br>and after the transitional deduction to technical provisions.|

5.5.2023 EN Official Journal of the European Union L 120/715

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150/R0210|Technical Provisions minus<br>Recoverables from reinsur­<br>ance/SPV and Finite Re – Total<br>– Total (Life other than health<br>insurance, including Unit–<br>Linked)|Total amount of Technical Provisions minus Recoverables from reinsurance/SPV<br>and Finite Re for Life other than health insurance, including Unit–Linked,<br>including technical provisions calculated as a whole and after the transitional<br>deduction to technical provisions.|
|C0210/R0210|Technical Provisions minus<br>Recoverables from reinsur­<br>ance/SPV and Finite Re – Total<br>– Total (Health similar to life<br>insurance)|Total amount of Technical Provisions minus Recoverables from reinsurance/SPV<br>and Finite Re for Health similar to life insurance, including technical provisions<br>calculated as a whole and after the transitional deduction to technical provisions.|

_Best Estimate of products with a surrender option_

|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190/R0220|Best Estimate of products with<br>a surrender option|Amount of gross Best Estimate of products with a surrender option per each line<br>of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.<br>This amount shall also be included in R0030 to R0090.|
|---|---|---|
|C0150/R0220|Best Estimate of products with<br>a surrender option – Total<br>(Life other than health<br>insurance, including Unit–<br>Linked)|Total amount of gross Best Estimate of products with a surrender option for Life<br>other than health insurance, including Unit–Linked.<br>This amount shall also be included in R0030 to R0090.|
|C0210/R0220|Best Estimate of products with<br>a surrender option – Total<br>(Health similar to life insur­<br>ance)|Total amount of gross Best Estimate of products with a surrender option for<br>Health similar to life insurance.<br>This amount shall also be included in R0030 to R0090.|

_Gross BE for Cash flow_

L 120/716 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150/R0230|Gross Best Estimate for Cash<br>flow, Cash out–flow, Future<br>guaranteed and discretionary<br>benefits – Total (Life other<br>than health insurance,<br>including Unit–Linked).|Total amount of discounted Cash out–flows (payments to policyholders and bene­<br>ficiaries) for future guaranteed benefits and for future discretionary benefits for<br>Life other than health insurance, including Unit–Linked.|
|C0210/R0230|Gross Best Estimate for Cash<br>flow, Cash out–flow, Future<br>guaranteed and discretionary<br>benefits – Total (Health similar<br>to life insurance).|Total amount of discounted Cash out–flows (payments to policyholders and bene­<br>ficiaries) for future guaranteed benefits and for future discretionary benefits for<br>Health similar to life insurance.|
|C0020,<br>C0100/R0240|Gross Best Estimate for Cash<br>flow, Cash out–flow, Future<br>guaranteed benefits|Amount of discounted Cash out–flows (payments to policyholders and benefici­<br>aries) for future guaranteed benefits. Regarding C0020/R0240, line of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35, ‘Insurance with profit<br>participation’ shall be reported. Regarding C0100/R0240 all future guaranteed<br>benefits relating to accepted reinsurance, regardless of the line of business, shall<br>be reported.|
|C0150/R0240|Gross Best Estimate for Cash<br>flow, Cash out–flow, Future<br>guaranteed benefits – Total<br>(Life other than health<br>insurance, including Unit–<br>Linked)|Total amount of Gross Best Estimate for Cash flow, Cash out–flow, Future guar­<br>anteed benefits for Life other than health insurance, including Unit–Linked.|
|C0020,<br>C0100/R0250|Gross Best Estimate for Cash<br>flow, Cash out–flows, Future<br>discretionary benefits –<br>Insurance with profit partici­<br>pation|Amount of discounted Cash out–flows (payments to policyholders and benefici­<br>aries) for future discretionary benefits, regarding line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35, ‘Insurance with profit partici­<br>pation’.<br>Future Discretionary Benefits means future benefits other than index–linked or<br>unit–linked benefits of insurance or reinsurance contracts which have one of the<br>following characteristics:<br>a) The benefits are legally or contractually based on one or several of the<br>following results:<br>i. the performance of a specified group of contracts or a specified type of<br>contract or a single contract;<br>ii. the realised or unrealised investment return on a specified pool of assets<br>held by the insurance or reinsurance undertaking;<br>iii. the profit or loss of the insurance or reinsurance undertaking or fund<br>corresponding to the contract;<br>b) the benefits are based on a declaration of the insurance or reinsurance under­<br>taking and the timing or the amount of the benefits is at its full or partial<br>discretion.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150/R0250|Gross Best Estimate for Cash<br>flow, Cash out–flows, Future<br>discretionary benefits –<br>Insurance with profit partici­<br>pation – Total (Life other than<br>health insurance, including<br>Unit–Linked)|Total amount of Gross Best Estimate for Cash flow, Cash out–flows, Future<br>discretionary benefits – Insurance with profit participation for Life other than<br>health insurance, including Unit–Linked.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0260|Gross Best Estimate for Cash<br>flow, Cash out–flow, Future<br>expenses and other cash out–<br>flows|Amount of discounted Cash out–flows for Future expenses and other cash out–<br>flows, per each line of business, as defined in Annex I to Delegated Regulation<br>(EU) 2015/35. Shall reflect expenses that will be incurred in servicing insurance<br>and reinsurance obligations, and other cash–flow items such as taxation payments<br>which are, or are expected to be, charged to policyholders, or are required to<br>settle the insurance or reinsurance obligations.|
|C0150/R0260|Gross Best Estimate for Cash<br>flow, Cash out–flow, Future<br>expenses and other cash out–<br>flows – Total (Life other than<br>health insurance, including<br>Unit–Linked)|Total amount of discounted Cash out–flows for Future expenses and other cash<br>out–flows, for Life other than health insurance, including Unit–Linked.<br>Shall reflect expenses that will be incurred in servicing insurance and reinsurance<br>obligations, and other cash–flow items such as taxation payments which are, or<br>are expected to be, charged to policyholders, or are required to settle the<br>insurance or reinsurance obligations.|
|C0210/R0260|Gross Best Estimate for Cash<br>flow, Cash out–flow, Future<br>expenses and other cash out–<br>flows – Total (Health similar to<br>life insurance)|Total amount of discounted Cash out–flows for Future expenses and other cash<br>out–flows, for Health similar to life insurance.<br>Shall reflect expenses that will be incurred in servicing insurance and reinsurance<br>obligations, and other cash–flow items such as taxation payments which are, or<br>are expected to be, charged to policyholders, or are required to settle the<br>insurance or reinsurance obligations.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0270|Gross Best Estimate for Cash<br>flow, Cash in–flows, Future<br>premiums|Amount of discounted Cash in–flows from future premiums and any additional<br>cash–flows that results from those premiums, including accepted reinsurance<br>premiums, per each line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35.|
|C0150/R0270|Gross Best Estimate for Cash<br>flow, Cash in–flows, Future<br>premiums – Total (Life other<br>than health insurance,<br>including Unit–Linked)|Amount of discounted Cash in–flows from future premiums and any additional<br>cash–flows that results from those premiums, including accepted reinsurance<br>premiums, for Life other than health insurance, including Unit–Linked.|
|C0210/R0270|Gross Best Estimate for Cash<br>flow, Cash in–flows, Future<br>premiums – Total (Health<br>similar to life insurance)|Amount of discounted Cash in–flows from future premiums and any additional<br>cash–flows that results from those premiums, including accepted reinsurance<br>premiums, for Health similar to life insurance.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0280|Gross Best Estimate for Cash<br>flow, Cash in–flows, Other<br>cash in–flows|Amount of any other discounted cash in–flows not included in Future premiums<br>and not including investment returns, per each line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150/R0280|Gross Best Estimate for Cash<br>flow, Cash in–flows, Other<br>cash in–flows – Total (Life<br>other than health insurance,<br>including Unit–Linked)|Amount of any other discounted cash in–flows not included in Future premiums<br>and not including investment returns, for Life other than health insurance,<br>including Unit–Linked.|
|C0210/R0280|Gross Best Estimate for Cash<br>flow, Cash in–flows, Other<br>cash in–flows – Total (Health<br>similar to life insurance)|Amount of any other discounted cash in–flows not included in Future premiums<br>and not including investment returns, for Health similar to life insurance.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0290|Percentage of gross Best<br>Estimate calculated using<br>approximations|Indicate the percentage of gross best estimate included in Gross Best Estimate<br>(R0030) calculated using approximations as established in Article 21 of Delegated<br>Regulation (EU) 2015/35, per each Line of Business.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0300|Surrender value|Indicate the amount of surrender value, per each line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35, as mentioned in Article 185(3)(f)<br>of Directive 2009/138/EC, net of taxes.<br>Shall reflect the amount, defined contractually, to be paid to the policyholder in<br>case of early termination of the contract (i.e. before it becomes payable by<br>maturity or occurrence of the insured event, such as death), net of charges and<br>policy loans. It includes surrender values guaranteed and not guaranteed.|
|C0150/R0300|Surrender value, Total (Life<br>other than health insurance,<br>including Unit–Linked)|Total surrender value for Life other than health insurance, including Unit–Linked.|
|C0210/R0300|Surrender value, Total (Health<br>similar to life insurance)|Total surrender value for Health similar to life insurance.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0310|Best estimate subject to tran­<br>sitional of the interest rate|Indicate the amount of gross best estimate (R0030) subject to the transitional<br>adjustment to the relevant risk-free interest rate term structure, for each line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35.|
|C0150/R0310|Best estimate subject to tran­<br>sitional of the interest rate –<br>Total (Life other than health<br>insurance, including Unit–<br>Linked)|Total amount of gross best estimate (R0030) subject to the transitional adjustment<br>to the relevant risk-free interest rate term structure, for Life other than health<br>insurance, including Unit–Linked.|
|C0210/R0310|Best estimate subject to tran­<br>sitional of the interest rate –<br>Total (Health similar to life<br>insurance)|Total amount of gross best estimate (R0030) subject to transitional adjustment to<br>the relevant risk-free interest rate term structure, for Health similar to life insur­<br>ance.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0320|Technical provisions without<br>transitional on interest rate|Amount of technical provisions where the transitional adjustment to the relevant<br>risk-free interest rate term structure has been applied calculated without the<br>transitional adjustment to the relevant risk-free interest rate term structure, for<br>each line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35.<br>In the cases where the same best estimates were also subject to the volatility<br>adjustment, the amount reported in this item shall reflect the value without the<br>transitional adjustment to the relevant risk-free interest rate term structure but<br>with the volatility adjustment.|
|C0150/R0320|Technical provisions without<br>transitional on interest rate –<br>Total (Life other than health<br>insurance, including Unit–<br>Linked)|Total amount of technical provisions calculated without the transitional<br>adjustment to the relevant risk-free interest rate term structure, for Life other<br>than health insurance, including Unit–Linked.<br>In the cases where the same best estimates were also subject to the volatility<br>adjustment, the amount reported in this item shall reflect the value without the<br>transitional adjustment to the relevant risk-free interest rate term structure but<br>with the volatility adjustment.|
|C0210/R0320|Technical provisions without<br>transitional on interest rate –<br>Total (Health similar to life<br>insurance)|Total amount of technical provisions calculated without the transitional<br>adjustment to the relevant risk-free interest rate term structure, for Health<br>similar to life insurance.<br>In the cases where the same best estimates were also subject to the volatility<br>adjustment, the amount reported in this item shall reflect the value without the<br>transitional adjustment to the relevant risk-free interest rate term structure but<br>with the volatility adjustment.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0330|Best estimate subject to vola­<br>tility adjustment|Indicate the amount of gross best estimate (R0030) subject to volatility<br>adjustment, for each line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35.|
|C0150/R0330|Best estimate subject to vola­<br>tility adjustment – Total (Life<br>other than health insurance,<br>including Unit–Linked)|Total amount of gross best estimate (R0030) subject to volatility adjustment, for<br>Life other than health insurance, including Unit–Linked|
|C0210/R0330|Best estimate subject to vola­<br>tility adjustment – Total<br>(Health similar to life insur­<br>ance)|Total amount of gross best estimate (R0030) subject to volatility adjustment, for<br>Health similar to life insurance.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0340|Technical provisions without<br>volatility adjustment and<br>without others transitional<br>measures|Amount of technical provisions calculated without volatility adjustment, for each<br>line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.<br>In the cases where the same technical provisions were also subject to the transi­<br>tional deduction to technical provisions/transitional adjustment to the relevant<br>risk-free interest rate term structure, the amount reported in this item shall<br>reflect the value with neither the volatility adjustment nor the transitional<br>deduction to technical provisions/transitional adjustment to the relevant risk-<br>free interest rate term structure.|

L 120/720 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150/R0340|Technical provisions without<br>volatility adjustment and<br>without others transitional<br>measures – Total (Life other<br>than health insurance,<br>including Unit–Linked)|Total amount of technical provisions calculated without volatility adjustment, for<br>Life other than health insurance, including Unit–Linked.<br>In the cases where the same technical provisions were also subject to the transi­<br>tional deduction to technical provisions/transitional adjustment to the relevant<br>risk-free interest rate term structure, the amount reported in this item shall<br>reflect the value with neither the volatility adjustment nor the transitional<br>deduction to technical provisions/transitional adjustment to the relevant risk-<br>free interest rate term structure.|
|C0210/R0340|Technical provisions without<br>volatility adjustment and<br>without others transitional<br>measures – Total (Health<br>similar to life insurance)|Total amount of technical provisions calculated without volatility adjustment, for<br>Health similar to life insurance.<br>In the cases where the same technical provisions were also subject to the transi­<br>tional deduction to technical provisions/transitional adjustment to the relevant<br>risk-free interest rate term structure, the amount reported in this item shall<br>reflect the value with neither the volatility adjustment nor the transitional<br>deduction to technical provisions/transitional adjustment to the relevant risk-<br>free interest rate term structure.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0350|Best estimate subject to<br>matching adjustment|Indicate the amount of gross best estimate (R0030) subject to matching<br>adjustment, for each line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35.|
|C0150/R0350|Best estimate subject to<br>matching adjustment – Total<br>(Life other than health<br>insurance, including Unit–<br>Linked)|Total amount of gross best estimate (R0030) subject to matching adjustment, for<br>Life other than health insurance, including Unit–Linked|
|C0210/R0350|Best estimate subject to<br>matching adjustment – Total<br>(Health similar to life insur­<br>ance)|Total amount of gross best estimate (R0030) subject to matching adjustment, for<br>Health similar to life insurance|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0360|Technical provisions without<br>matching adjustment and<br>without all the others|Amount of technical provisions calculated without matching adjustment, for each<br>line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.<br>In the cases where the same technical provisions were also subject to the transi­<br>tional deduction to technical provisions, the amount reported in this item shall<br>reflect the value with neither the matching adjustment nor the transitional<br>deduction to technical provisions.|
|C0150/R0360|Technical provisions without<br>matching adjustment and<br>without all the others – Total<br>(Life other than health<br>insurance, including Unit–<br>Linked)|Total amount of technical provisions calculated without matching adjustment, for<br>Life other than health insurance, including Unit–Linked.<br>In the cases where the same technical provisions were also subject to the transi­<br>tional deduction to technical provisions, the amount reported in this item shall<br>reflect the value with neither the matching adjustment nor the transitional<br>deduction to technical provisions.|

5.5.2023 EN Official Journal of the European Union L 120/721

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0210/R0360|Technical provisions without<br>matching adjustment and<br>without all the others – Total<br>(Health similar to life insur­<br>ance)|Total amount of technical provisions calculated without matching adjustment, for<br>Health similar to life insurance.<br>In the cases where the same technical provisions were also subject to the transi­<br>tional deduction to technical provisions, the amount reported in this item shall<br>reflect the value with neither the matching adjustment nor the transitional<br>deduction to technical provisions.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200/R0370|Expected profits included in<br>future premiums (EPIFP)|Indicate the amount of Expected profits in future premiums (‘EPIFP’) gross of<br>reinsurance and taxes (i.e. without considering their impact), for each line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35.|
|C0150/R0370|Expected profits included in<br>future premiums (EPIFP)—<br>Total (Life other than health<br>insurance, including Unit–<br>Linked)|Total amount Expected profits in future premiums (‘EPIFP’) gross of reinsurance<br>and taxes (i.e. without considering their impact) for Life other than health<br>insurance, including Unit–Linked.|
|C0210/R0370|Expected profits included in<br>future premiums (EPIFP)—<br>Total (Health similar to life<br>insurance)|Total amount Expected profits in future premiums (‘EPIFP’) gross of reinsurance<br>and taxes (i.e. without considering their impact) Health similar to life insurance.|

_**S.12.02 – Life and Health SLT Technical Provisions – by Country**_

_General comments:_

This section relates to annual submission of information for individual entities. The template is not due when the
thresholds for reporting by country described below are not applicable, i.e. the home country represents 100 % of the
sum of the technical provisions calculated as a whole and gross best estimate. When this amount is higher than 90 %
but lower than 100 % only R0010, R0020 and R0030 shall be reported.

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:

a) Information on the home country shall be always reported regardless of the amount of technical provisions
calculated as a whole and gross best estimate;

b) 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;

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 direct business information shall be reported by country where the contract was entered into;

f) 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;

L 120/722 EN Official Journal of the European Union 5.5.2023

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.

The negative technical provisions at the level of the line of business or countries shall be considered with absolute value
for the purpose of the calculation of the materiality of the above thresholds.

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_

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0040,<br>…|Countries in the materiality<br>threshold|Report the country ISO 3166–1 alpha–2 code for identifying the countries within<br>the materiality threshold|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200,/R0010|Gross TP calculated as a whole<br>and Gross BE for different<br>countries – Home country|Amount of Gross TP calculated as a whole and gross Best Estimate by country<br>where the contract was entered into or country of localisation of the ceding<br>undertaking, when the country is the home country, for each Line of Business<br>and totals for Life other than health insurance, including Unit–Linked and Health<br>similar to life insurance.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200,/R0020|Gross TP calculated as a whole<br>and Gross BE for different<br>countries – EEA countries<br>outside the materiality<br>threshold – not reported by<br>country|Amount of Gross TP calculated as a whole and gross Best Estimate, for EEA<br>countries outside the materiality threshold (i.e. those not reported separately by<br>country), except the home country, for each Line of Business and totals for Life<br>other than health insurance, including Unit–Linked and Health similar to life<br>insurance.|
|C0020, C0030,<br>C0060, C0090,<br>C0100, C0160,<br>C0190,<br>C0200,/R0030|Gross TP calculated as a whole<br>and Gross BE for different<br>countries – Non–EEA<br>countries outside the<br>materiality threshold – not<br>reported by country|Amount of Gross TP calculated as a whole and gross Best Estimate, for non–EEA<br>countries outside the materiality threshold (i.e. those not reported separately by<br>country), except the home country, for each Line of Business and totals for Life<br>other than health insurance, including Unit–Linked and Health similar to life<br>insurance.|
|C0020, C0030,<br>C0060, C0090,<br>C0100,,<br>C0160, C0190,<br>C0200,/R0040,<br>…|Gross TP calculated as a whole<br>and Gross BE for different<br>countries – Country 1 [one<br>row for each country in the<br>materiality threshold]|Amount of Gross TP calculated as a whole and gross Best Estimate by country<br>where the contract was entered into or country of localisation of the ceding<br>undertaking, for each of the countries in the materiality threshold, except the<br>home country, for each Line of Business and totals for Life other than health<br>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. Undertakings may follow different approaches to identify Future Discretionary Benefits, e.g. using the certainty
equivalent scenario or an average through all the scenarios considered. 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. Other example of complex projection are reinsurance contracts covering multiple lines of business. In this
case, allocation of reinsurance cash-flows by line of business should be consistent with the approach followed to
unbundle insurance recoverables by line of business.

5.5.2023 EN Official Journal of the European Union L 120/723

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 not be reported.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0011/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Insurance with<br>profit participation (gross),<br>Cash out–flows – Future guar­<br>anteed benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from future guaranteed benefits regarding<br>line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35,<br>Insurance with profit participation.|
|C0015/R0010-<br>R0330|Future cash–flows used in the<br>Best estimate, Insurance with<br>profit participation (gross),<br>Cash out–flows – Future<br>discretionary benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from future discretionary benefits<br>regarding line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, Insurance with profit participation.|
|C0020/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Insurance with<br>profit participation(gross),<br>Cash out–flows – Future<br>expenses and other cash out–<br>flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones related to expenses that will be incurred in servicing<br>insurance and reinsurance obligations, and other cash–flow items such as taxation<br>payments which are, or expected to be, charged to policyholders or are required<br>to settle the insurance obligations, for line of business, as defined in Annex I to<br>Delegated Regulation (EU) 2015/35, Insurance with profit participation.<br>Cash out–flows from non–life insurance contracts that will change to Annuities<br>but not yet formally settled as Annuities, and dealt with within the same company<br>shall also be included.|
|C0030/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Insurance with<br>profit participation (gross),<br>Cash in–flows – Future<br>premiums|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones stemming from future premiums and any additional<br>cash–flows that result from those premiums, for line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35, Insurance with profit partici­<br>pation.|
|C0040/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Insurance with<br>profit participation (gross),<br>Cash in–flows – Other cash<br>in–flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones not included in Future premiums and not including<br>investment returns, for line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, Insurance with profit participation.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0045/R0010-<br>R0330|Future cash–flows used in the<br>Best estimate, Insurance with<br>profit participation (gross),<br>Cash flows – Total recoverable<br>from reinsurance (after the<br>adjustment)|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The future cash–flows undiscounted from amounts recoverables from reinsurance<br>and SPVs/Finite Re, including ceded intra group reinsurance, including future<br>reinsurance premiums. Amount shall be reported net of adjustment for<br>counterparty default risk.|
|C0051/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Index linked and<br>unit–linked insurance (gross),<br>Cash out–flows – Future guar­<br>anteed benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from Future guaranteed benefits regarding<br>line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35,<br>Index linked and unit–linked insurance.|
|C0055/R0010-<br>R0330|Future cash–flows used in the<br>Best estimate, Index linked and<br>unit–linked insurance (gross),<br>Cash out–flows – Future<br>discretionary benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from Future discretionary benefits<br>regarding line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, Index linked and unit–linked insurance.|
|C0060/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Index linked and<br>unit–linked insurance (gross),<br>Cash out–flows – Future<br>expenses and other cash out–<br>flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones related to expenses that will be incurred in servicing<br>insurance and reinsurance obligations, and other cash–flow items such as taxation<br>payments which are, or expected to be, charged to policyholders or are required<br>to settle the insurance obligations, regarding line of business, as defined in Annex<br>I to Delegated Regulation (EU) 2015/35, Index linked and unit–linked insurance.<br>Cash out–flows from non–life insurance contracts that will change to Annuities<br>but not yet formally settled as Annuities, and dealt with within the same company<br>shall also be included.|
|C0070/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Index linked and<br>unit–linked insurance (gross),<br>Cash in–flows – Future<br>premiums|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones stemming from future premiums and any additional<br>cash–flows that result from those premiums, regarding line of business, as defined<br>in Annex I to Delegated Regulation (EU) 2015/35, Index linked and unit–linked<br>insurance.|

5.5.2023 EN Official Journal of the European Union L 120/725

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0080/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Index linked and<br>unit–linked insurance (gross),<br>Cash in–flows – Other cash<br>in–flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones not included in Future premiums and not including<br>investment returns, regarding line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, Index linked and unit–linked insurance.|
|C0085/R0010-<br>R0330|Future cash–flows used in the<br>Best estimate, Index linked and<br>unit–linked insurance (gross),<br>Cash flows – Total recoverable<br>from reinsurance (after the<br>adjustments)|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The future cash–flows undiscounted from amounts recoverables from reinsurance<br>and SPVs/Finite Re, including ceded intra group reinsurance, including future<br>reinsurance premiums. Amount shall be reported net of adjustment for<br>counterparty default risk.|
|C0091/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Other life<br>insurance (gross), Cash out–<br>flows – Future guaranteed<br>benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from Future guaranteed benefits regarding<br>line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35,<br>Other life insurance.|
|C0095/R0010-<br>R0330|Future cash–flows used in the<br>Best estimate, Other life<br>insurance (gross), Cash out–<br>flows – Future discretionary<br>benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from Future discretionary benefits<br>regarding line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, Other life insurance (gross).|
|C0100/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Other life<br>insurance (gross), Cash out–<br>flows – Future expenses and<br>other cash out–flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones related to expenses that will be incurred in servicing<br>insurance and reinsurance obligations, and other cash–flow items such as taxation<br>payments which are, or expected to be, charged to policyholders or are required<br>to settle the insurance obligations, regarding line of business, as defined in Annex<br>I to Delegated Regulation (EU) 2015/35, Other life insurance.<br>Cash out–flows from non–life insurance contracts that will change to Annuities<br>but not yet formally settled as Annuities, and dealt with within the same company<br>shall also be included.|
|C0110/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Other life<br>insurance (gross), Cash in–<br>flows – Future premiums|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones stemming from future premiums and any additional<br>cash–flows that result from those premiums, regarding line of business, as defined<br>in Annex I to Delegated Regulation (EU) 2015/35, Other life insurance.|

L 120/726 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0120/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Other life<br>insurance (gross), Cash in–<br>flows – Other cash in–flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones not included in Future premiums and not including<br>investment returns, regarding line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, Other life insurance.|
|C0125/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Other life<br>insurance (gross), Cash flows –<br>Total recoverable from<br>reinsurance (after adjustment)|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The future cash–flows undiscounted from amounts recoverables from reinsurance<br>and SPVs/Finite Re, including ceded intra group reinsurance, including future<br>reinsurance premiums. Amount shall be reported net of adjustment for<br>counterparty default risk.|
|C0131/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Annuities<br>stemming from non–life<br>contracts (gross), Cash out–<br>flows – Future guaranteed<br>benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from Future guaranteed benefits regarding<br>lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35,<br>Annuities stemming from non–life contracts relating to insurance obligations,<br>including health insurance obligations.<br>Cash out–flows from non–life insurance contracts that will change to Annuities<br>but are not yet formally settled as Annuities and shall not be included.|
|C0135/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Annuities<br>stemming from non–life<br>contracts (gross), Cash out–<br>flows – Future discretionary<br>benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from Future discretionary benefits<br>regarding line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, annuities stemming from non-life contracts (gross).|
|C0140/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Annuities<br>stemming from non–life<br>contracts (gross), Cash out–<br>flows – Future expenses and<br>other cash out–flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones related to expenses that will be incurred in servicing<br>insurance and reinsurance obligations, and other cash–flow items such as taxation<br>payments which are, or expected to be, charged to policyholders or are required<br>to settle the insurance obligations, regarding line of business, as defined in Annex<br>I to Delegated Regulation (EU) 2015/35, Annuities stemming from non–life<br>contracts relating to insurance obligations, including health insurance obligations.<br>Cash out–flows from non–life insurance contracts that are not yet settled as<br>Annuities and will change to Annuities and dealt with within the same<br>company shall not be included.|

5.5.2023 EN Official Journal of the European Union L 120/727

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Annuities<br>stemming from non–life<br>contracts (gross), Cash in–<br>flows – Future premiums|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones stemming from future premiums and any additional<br>cash–flows that result from those premiums, regarding line of business, as defined<br>in Annex I to Delegated Regulation (EU) 2015/35, Annuities stemming from non–<br>life contracts relating to insurance obligations, including health insurance<br>obligations.|
|C0160/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Annuities<br>stemming from non–life<br>contracts (gross), Cash in–<br>flows – Other cash in–flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones not included in Future premiums and not including<br>investment returns, regarding line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, Annuities stemming from non–life contracts relating to<br>insurance obligations, including health insurance obligations.|
|C0165/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Annuities<br>stemming from non–life<br>contracts (gross), Cash flows –<br>Total recoverables from<br>reinsurance (after the adjust­<br>ment)|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The future cash–flows undiscounted from amounts recoverables from reinsurance<br>and SPVs/Finite Re, including ceded intra group reinsurance, including future<br>reinsurance premiums. Amount shall be reported net of adjustment for<br>counterparty default risk.|
|C0171/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Accepted<br>reinsurance (gross), Cash out–<br>flows – Future guaranteed<br>benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from Future guaranteed benefits regarding<br>line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35,<br>Accepted reinsurance.|
|C0175/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Accepted<br>reinsurance (gross), Cash out–<br>flows – Future discretionary<br>benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from Future discretionary benefits<br>regarding line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, Accepted reinsurance.|
|C0180/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Accepted<br>reinsurance (gross), Cash out–<br>flows – Future expenses and<br>other cash out–flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones related to expenses that will be incurred in servicing<br>insurance and reinsurance obligations, and other cash–flow items such as taxation<br>payments which are, or expected to be, charged to policyholders or are required<br>to settle the insurance obligations, regarding line of business, as defined in Annex<br>I to Delegated Regulation (EU) 2015/35, Accepted reinsurance.|

L 120/728 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||Cash out–flows from non–life insurance contracts that will change to Annuities<br>but not yet formally settled as Annuities, and dealt with within the same company<br>shall also be included.|
|C0190/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Accepted<br>reinsurance (gross), Cash in–<br>flows – Future premiums|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones stemming from future premiums and any additional<br>cash flows that result from those premiums, regarding line of business, as defined<br>in Annex I to Delegated Regulation (EU) 2015/35, Accepted reinsurance.|
|C0200/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Accepted<br>reinsurance (gross), Cash in–<br>flows – Other cash in–flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones not included in Future premiums and not including<br>investment returns, regarding line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, Accepted reinsurance.|
|C0205/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Accepted<br>reinsurance (gross), Cash flows<br>– Total recoverable from<br>reinsurance (after the adjust­<br>ment)|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The future cash–flows undiscounted from amounts recoverables from reinsurance<br>and SPVs/Finite Re, including ceded intra group reinsurance, including future<br>reinsurance premiums. Amount shall be reported net of adjustment for<br>counterparty default risk.|
|C0211/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Health insurance<br>(gross), Cash out–flows –<br>Future guaranteed benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from Future guaranteed benefits regarding<br>line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35,<br>Health insurance.|
|C0215/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Health insurance<br>(gross), Cash out–flows —<br>Future discretionary benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from Future discretionary benefits<br>regarding line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, Health insurance (gross).|
|C0220/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Health insurance<br>(gross), Cash out–flows –<br>Future expenses and other<br>cash out–flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones related to expenses that will be incurred in servicing<br>insurance and reinsurance obligations, and other cash–flow items such as taxation<br>payments which are, or expected to be, charged to policyholders or are required<br>to settle the insurance obligations, regarding line of business, as defined in Annex<br>I to Delegated Regulation (EU) 2015/35, Health insurance.|

5.5.2023 EN Official Journal of the European Union L 120/729

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0230/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Health insurance<br>(gross), Cash in–flows – Future<br>premiums|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones stemming from future premiums and any additional<br>cash flows that result from those premiums, regarding line of business, as defined<br>in Annex I to Delegated Regulation (EU) 2015/35,line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35, Health insurance.|
|C0240/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Health insurance<br>(gross), Cash in–flows – Other<br>cash in–flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones not included in Future premiums and not including<br>investment returns, regarding line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, Health insurance.|
|C0245/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Health Insurance<br>(gross), Cash flows – Total<br>recoverable from reinsurance<br>(after the adjustment)|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The future cash–flows undiscounted from amounts recoverables from reinsurance<br>and SPVs/Finite Re, including ceded intra group reinsurance, including future<br>reinsurance premiums. Amount shall be reported net of adjustment for<br>counterparty default risk.|
|C0251/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Health<br>reinsurance (gross), Cash out–<br>flows – Future guaranteed<br>benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from Future guaranteed benefits regarding<br>line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35,<br>Health reinsurance.|
|C0255/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Health<br>reinsurance (gross), Cash out–<br>flows – Future discretionary<br>benefits|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones stemming from Future discretionary benefits<br>regarding line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, Health reinsurance.|
|C0260/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Health<br>reinsurance (gross), Cash out–<br>flows – Future expenses and<br>other cash out–flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash–flows are the ones related to expenses that will be incurred in servicing<br>insurance and reinsurance obligations, and other cash–flow items such as taxation<br>payments which are, or expected to be, charged to policyholders or are required<br>to settle the insurance obligations, regarding line of business, as defined in Annex<br>I to Delegated Regulation (EU) 2015/35, Health reinsurance.<br>Cash out–flows from non–life insurance contracts that will change to Annuities<br>but not yet formally settled as Annuities, and dealt within the same company shall<br>also be included.|

L 120/730 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0270/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Health<br>reinsurance (gross), Cash in–<br>flows – Future premiums|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones stemming from future premiums and any additional<br>cash flows that result from those premiums, regarding line of business, as defined<br>in Annex I to Delegated Regulation (EU) 2015/35, Health reinsurance.|
|C0280/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Health<br>reinsurance (gross), Cash in–<br>flows – Other cash in–flows|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30, aggregated for the interval of years 31 to 40, aggregated for the interval of<br>years 41 to 50 and aggregated for all the years after year 50.<br>The cash– flows are the ones not included in Future premiums and not including<br>investment returns, regarding line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, Health reinsurance.|
|C0285/R0010–<br>R0330|Future cash–flows used in the<br>Best estimate, Health<br>reinsurance (gross), Cash flows<br>– Total recoverable from<br>reinsurance (after the adjust­<br>ment)|Amount of Health SLT insurance obligations undiscounted cash–flows expected<br>for each year from year 1 to year 30, aggregated for the interval of years 31 to<br>40, aggregated for the interval of years 41 to 50 and aggregated for all the years<br>after year 50.<br>The future cash–flows undiscounted from amounts recoverables from reinsurance<br>and SPVs/Finite Re, including ceded intra group reinsurance, including future<br>reinsurance premiums. Amount shall be reported net of adjustment for<br>counterparty default risk.|
|C0290/R0010-<br>R0330|Future cash–flows used in the<br>Best estimate – Total<br>recoverable from reinsurance<br>(after the adjustment)|Amount of Life and Health SLT undiscounted cash–flows expected for each year<br>from year 1 to year 30, aggregated for the interval of years 31 to 40, aggregated<br>for the interval of years 41 to 50 and aggregated for all the years after year 50.<br>The future cash–flows undiscounted from amounts recoverables from reinsurance<br>and SPVs/Finite Re, including ceded intra group reinsurance, including future<br>reinsurance premiums. Amount shall be reported net of adjustment for<br>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 only to direct business and also includes life obligation
from non-life contracts such as annuities stemming from non–life contracts (which are also analysed in S.16.01).
No information shall be provided for accepted reinsurance business. 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.

All information shall be reported by product including the table on portfolio product. Reporting by fund number shall
not mandatory, unless otherwise required by the national supervisory authority. Reporting of specific items related to
the fund number can be defined by national supervisory authority.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Portfolio|||
|C0010|Product ID code|Internal product ID code used by the undertaking for the product. If a code is<br>already in use or is attributed by the competent authority for supervisory<br>purposes that code shall be used.|

5.5.2023 EN Official Journal of the European Union L 120/731

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||The ID code shall be consistent over time.<br>In the cases where the same product needs to be reported in more than one row<br>the content of C0010 (and C0090) shall follow the specific pattern:<br>{}{ID code of product}}/ + /{}{number of version}}. For example ‘AB222/ + /3’.|
|C0030|Line of Business|Line of business as defined in Annex 1 of Delegated Regulation (EU) 2015/35.The<br>following closed list shall be used:<br>29 – Health insurance<br>30 – Insurance with profit participation<br>31 – Index–linked and unit–linked insurance<br>32 – Other life insurance<br>33 – Annuities stemming from non–life insurance contracts and relating to health<br>insurance obligations<br>34 – Annuities stemming from non–life insurance contracts and relating to<br>insurance obligations other than health insurance obligations<br>35 – Health reinsurance<br>36 – Life reinsurance|
|C0040|Number of contracts at the<br>end of the year|Number of contracts attached to each reported product. Contracts with more than<br>one policyholder count as only one contract.<br>In case of inactive policyholder (no premium paid) the contract shall be reported<br>anyway unless the contract is cancelled. As no premiums are paid in this case,<br>these inactive policyholders are included with premiums equal to zero.<br>For annuities stemming from non–life use the number of annuities obligations.<br>For products which are unbundled in more than one row, please report the<br>number of contracts in all rows reported.|
|C0041|Number of contracts at the<br>end of year – of which<br>contracts with surrender<br>option|Number of contracts at the end of the year which include a surrender option for<br>the policyholder.<br>Contracts where policyholders do not have the right to surrender their policy, but<br>can still transfer their policy to another insurer should be captured in this cell.<br>Not applicable for annuities stemming from non-life contracts.|
|C0050|Number of new contracts<br>during year|Number of new contracts issued during reporting year (this is for all new<br>contracts). Otherwise use the same instructions as for cell C0040.<br>For annuities stemming from non–life use the number of annuities obligations.<br>Contracts are considered as new contracts, when they are recognized in the<br>valuation of technical provisions at any time during the year in accordance<br>with Article 17 of the Delegated Regulation. New contracts therefore include<br>renewals which were not included in the contract boundaries before as well as<br>new business sales.|

L 120/732 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0051|Number of contracts<br>surrendered during year|Number of contracts that surrendered during reporting year.<br>Where a contract is only partially surrendered or has turned into paid-up status,<br>this should not be counted as a surrender for the purpose of C0051 as the<br>contract is still in the book of business.<br>Not applicable for annuities stemming from non-life contracts.|
|C0054|Number of insured at the end<br>of the year|Number of insured persons at the end of the year with respect to the contracts<br>reported in C0040.<br>The number of insured should correspond to the number of policyholders for a<br>contract. In the case of collective/group policies, where the ‘policyholder’ acts both<br>as a distributor and as a policyholder, the number of insured should correspond<br>to the number of insured persons joining the collect/group contract.|
|C0055|Fiscal treatment of the<br>products|This field is to provide information on the fiscal treatment of the products, in<br>particular when fiscal treatment could influence decision on exercising surrender/<br>cancellation. The following closed list should be used:<br>1 – In case of lapse/surrender there is no tax or subsidy related loss<br>2 – In case of lapse/surrender past or future tax benefits or other subsidies are lost<br>3 – Other tax related losses not covered above<br>4 – Not applicable<br>Option 1 includes cases where policyholders would suffer a tax or subsidy loss<br>unless a similar insurer is willing to accept the contract.<br>Tax benefits that relate to future premiums i.e. where premiums reduce future<br>income tax payments are not relevant for the purpose of above classification.<br>Whether for a particular contract within a product a fiscal loss actually would<br>occur at the valuation date may depend on individual contractual parameters like<br>duration or the age of the policyholder. For the purpose of the reporting in<br>C0210 no differentiation according to such parameters is however required.<br>The criteria should be chosen where such a fiscal loss may occur for the<br>contracts of that product.<br>Not applicable for annuities stemming from non-life contracts.|
|C0080|Country|Country ISO 3166–1 alpha–2 code or list of codes according to the following<br>instructions:<br>— ISO 3166–1 alpha–2 code of the country where the contract was entered into,<br>for countries representing more than 10 % of technical provisions or written<br>premiums for a given product.<br>— For countries representing less than 10 % of Technical Provisions or written<br>premiums for a given product, report a list of ISO 3166–1 alpha–2 Codes of<br>the countries concerned.|

_Portfolio product_

5.5.2023 EN Official Journal of the European Union L 120/733

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||Number or code, which is attributed by the undertaking, corresponding to the<br>unique number or code assigned to each fund. This number or code has to be<br>consistent over time and shall be used to identify the same funds in other<br>templates (e.g. in S.08.01). It shall not be re–used for a different fund.<br>The fund number is not mandatory, unless otherwise required by the national<br>supervisory authority.|
|C0060|Total amount of Written<br>premiums|Total amount of gross written premiums as defined in Article 1(11) of Delegated<br>Regulation (EU) 2015/35.<br>For annuities stemming from non–life this cell is not applicable.|
|C0061|Total amount of written<br>premiums – of which written<br>directly by the insurance<br>undertaking|Total amount of gross written premiums as defined in Article 1(11) of Delegated<br>Regulation (EU) 2015/35 written directly by the insurance undertaking.<br>For annuities stemming from non–life this cell is not applicable.|
|C0062|Total amount of written<br>premiums – of which written<br>via credit institutions|Total amount of gross written premiums as defined in Article 1(11) of Delegated<br>Regulation (EU) 2015/35 written via credit institutions acting as insurance<br>distributors.<br>For annuities stemming from non–life this cell is not applicable.|
|C0063|Total amount of written<br>premiums – of which written<br>via other insurance distributors|Total amount of gross written premiums as defined in Article 1(11) of Delegated<br>Regulation (EU) 2015/35 written via insurance distributors other than credit<br>institutions.<br>For annuities stemming from non–life this cell is not applicable.|
|C0070|Total amount of claims paid<br>during year|Total amount of gross claims paid during the year, including claims management<br>expenses.|
|C0071|Total amount of commissions<br>paid during year|Commissions should include any form of monetary benefits which is paid to an<br>insurance distributor by any other person than the customer or a third party<br>acting on behalf of the customer, in relation to insurance distribution activities.<br>Whereas commissions are generally calculated as a percentage of the premium<br>paid by the customer for insurance coverage, this applies for any type of payment<br>made to an insurance distributor (e.g., paid/received initially based on the<br>conclusion of an insurance contract or paid/received on a recurring basis).<br>Where this cell is not applicable, e.g. in case of annuities from non-life expenses,<br>the cell should be left blank.|
|C0075|Expected future premiums|Total premiums for all contracts in force at the valuation date expected for the<br>future as projected in the Best Estimate calculation. Projected future premiums<br>should be the present value (reflecting the total premium volume for the expected<br>duration of the contract).<br>The premiums should only be recognised in the contract boundaries.<br>As the calculation of technical provisions is only required on the level of HRG,<br>approximations can be applied for the breakdown of the provisions by product.<br>Not applicable for annuities stemming from non-life contracts.|

L 120/734 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0077|Expected future commissions|Total future commissions for all contracts in force at the valuation date expected<br>for the future as projected in the Best Estimate calculation.<br>Projected future commissions should be the present value (reflecting the total<br>volume of future commissions for the expected duration of the contract). For<br>the definition of commissions please confer C0071.<br>The commissions should only be recognised in the contract boundaries.<br>As the calculation of technical provisions is only required on the level of HRG,<br>approximations can be applied for the breakdown of the provisions by product.<br>Not applicable for annuities stemming from non-life contracts.|
|C0180|Best Estimate and Technical<br>Provisions as a whole|Amount of gross best estimate and Technical Provisions as a whole calculated by<br>product.<br>As the calculation of technical provisions is only required on the level of HRG,<br>approximations can be applied for the breakdown of the provisions by product.|
|C0190|Capital–at–risk|The capital at risk, as defined in the Delegated Regulation (EU) 2015/35.<br>As the calculation of technical provisions is only required on the level of HRG,<br>approximations can be applied for the breakdown of the provisions by product.<br>For annuities stemming from non–life contracts this cell shall be filled in with<br>zero unless the annuities have positive risk.|
|C0200|Surrender value|Surrender value (where available), as mentioned in Article 185(3)(f) of Directive<br>2009/138/EC, net of taxes: amount to be paid to the policyholder in case of early<br>termination of the contract (i.e. before it becomes payable by maturity or<br>occurrence of the insured event, such as death), net of charges and policy<br>loans; does not concern contracts without options, given that surrender value is<br>an option.<br>Not applicable for annuities stemming from non-life contracts.|
|C0260|Guaranteed rate – Annualised<br>guaranteed rate (over average<br>duration of guarantee)|Average guaranteed yearly interest rate to the policy holder over the remaining life<br>time of the contract expressed as a percentage.<br>Where no guaranteed interest rate is implicitly or explicitly provided in the<br>contract, the cell should be left blank, where a guaranteed interest rate is implicitly<br>or explicitly provided, this should be reported accordingly (e.g. ‘0 %’).<br>Applicable where an average guaranteed interest rate is explicitly provided in the<br>contract or where an alternative financial guarantee is implicitly provided, e.g. in<br>form of a guaranteed sum assured, a guaranteed return of premiums or a guar­<br>anteed annuity benefit.<br>Where no yearly interest rate guarantee is prescribed explicitly in the contract, the<br>implied (yearly) guaranteed rate from the valuation date to the expected end of the<br>guarantee should be reported.<br>Not applicable for annuities stemming from non-life contracts.|

5.5.2023 EN Official Journal of the European Union L 120/735

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0261|Guaranteed rate – Yearly<br>interest rate guarantee for the<br>reporting year|Guaranteed yearly interest rate to the policyholder of the contract for the<br>reporting year expressed as a percentage.<br>Where no guaranteed interest rate is implicitly or explicitly provided in the<br>contract, the cell should be left blank, where a guaranteed interest rate is implicitly<br>or explicitly provided, this should be reported accordingly (e.g. ‘0 %’).<br>Applicable where an average guaranteed interest rate is explicitly provided in the<br>contract or where an alternative financial guarantee is implicitly provided, e.g. in<br>form of a guaranteed sum assured, a guaranteed return of premiums.<br>Where no yearly interest rate guarantee is prescribed explicitly in the contract, the<br>implied (yearly) guaranteed rate for the reporting year should be reported.<br>Not applicable for annuities stemming from non-life contracts.|
|C0270|Exit conditions at reporting<br>date|Please classify the product according to the following closed list regarding exit<br>conditions at the situation of the reporting date:<br>1 – Surrender value equal to the best estimate/local statutory reserves and notice<br>required lower than one week<br>2 – Surrender value equal to the best estimate/local statutory reserves and notice<br>required higher than one week but lower than 3 months<br>3 – Surrender value equal to the best estimate/local statutory reserves and notice<br>required higher than 3 months<br>4 – Surrender value between 100 % (exclusively) and 80 % of the best esti­<br>mate/local statutory reserves and notice required lower than one week<br>5 – Surrender value between 100 % (exclusively) and 80 % of the best esti­<br>mate/local statutory reserves and notice required higher than one week but<br>lower than 3 months<br>6 – Surrender value between 100 % (exclusively) and 80 % of the best esti­<br>mate/local statutory reserves and notice required higher than 3 months<br>7 – Surrender value lower than 80 % of the best estimate/local statutory reserves<br>and notice required lower than one week<br>8 – Surrender value lower than 80 % of the best estimate/local statutory reserves<br>and notice required higher than one week but lower than 3 months<br>9 – Surrender value lower than 80 % of the best estimate/local statutory reserves<br>and notice required higher than 3 months<br>10 – Other<br>The notice period should be understood as the time period (e.g. days or weeks)<br>requested by the insurance company between the notification of the policyholder<br>of his/her intention to terminate the insurance policy and the actual termination<br>date. This term does not refer to the cool-off period which a client has to cancel<br>the policy without penalty.<br>Where this cell is not applicable, i.e. a contract cannot be surrender, e.g. for<br>annuities from non-life contracts, this cell can be left blank.<br>Not applicable for annuities stemming from non-life contracts.|

L 120/736 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0280|Amount on which interest rate<br>is guaranteed|Monetary amount to which the guaranteed interest rate reported in C0260 need<br>to be applied. Amount is to be reported as the monetary value at the reference<br>date.<br>Not applicable for annuities stemming from non-life contracts.|

_Characteristics of product_

|C0101|Product classification|The following closed list shall be used:<br>1. single life<br>2. joint life<br>3. collective<br>4. other<br>If more than one characteristic is applicable use ‘4 – other’.<br>For annuities stemming from non–life use ‘4 – other’.|
|---|---|---|
|C0102|Pension entitlements|Specify if the product category is a pension entitlement. The following closed list<br>shall be used:<br>1. Yes<br>2. No<br>When assessing if a product should be classified as pension entitlement under<br>template S.14 the following should be considered:<br>— If product is a pension product based on national regulation/law. For this the<br>‘Database of pension plans and products in the EEA’ published at EIOPA<br>website might be considered (with the caveats referred to on the website);<br>— If a product (e.g. a unit-linked product) accumulates money for retirement<br>using a tax advantage related to pensions;<br>— If the future payments are explicitly linked to the retirement itself;<br>— If the product complies with all features identified but also includes some very<br>exceptional situations where the money could be surrendered like long<br>unemployment or serious illness, it should continue to be considered as a<br>pension entitlement.<br>The following should not influence the decision:<br>— If the product substitutes or is additional to the social security system in place;<br>— If the product is compulsory (usually if substitute) or not compulsory (usually<br>if additional);<br>— If the payment in future is to be done through annuities or through a lump<br>sum, as long as the payment is at retirement age.|
|C0110|Type of product|General qualitative description of the product type. If a product code is attributed<br>by the competent authority for supervisory purposes, the description of product<br>type for that code shall be used.|
|C0120|Product denomination|Commercial name of product (undertaking–specific).|

5.5.2023 EN Official Journal of the European Union L 120/737

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0130|Product still commercialised?|Specify if product is still for sale or if it is just in run–off. The following closed list<br>shall be used:<br>1 – still commercialised<br>2 – In run-off|
|C0141|Profit sharing|Specify if product category includes profit sharing or not. The following closed list<br>shall be used.<br>1 – Yes<br>2 – No|
|C0142|Remaining contractual<br>maturity|This field is to provide information about the average contractually defined<br>remaining maturity of the contracts according to that product category. The<br>selection should be made from the following six options:<br>1 - < 5 years<br>2 - 5-10 years<br>3 - 10-15 years<br>4 - 15-20 years<br>5 - > 20 years<br>6 - Lifelong<br>The determination is based on the assumptions that the contract does not end due<br>to the realisation of a biometrical risk, the policyholder does not exercise any<br>surrender/cancellation option and exercises all renewal options and the insurance<br>or reinsurance undertaking does not exercise any option to terminate the contract<br>and exercises all renewal options. In the case of an endowment policy this would<br>for example mean that the insured person does not die and the policyholder does<br>not cancel the contract. For the determination a typical age of the policyholder<br>when entering the contract should be assumed.<br>Consider as example an endowment policy with the possibility to cancel at any<br>time where the typical contract is entered into at age 30 and ends with a lump-<br>sum payment at age 65 in case the insured person is still alive. Even though the<br>contract may end earlier due to death or cancellation the option ‘> 20 years’<br>should be selected.<br>Not applicable for annuities stemming from non-life contracts.|

_**S.14.02 – Non-Life obligation analysis**_

_General comments:_

This section relates to annual submission of information for individual entities.

This template includes information about non-life insurance contracts only to direct business. No information has to be
provided for accepted reinsurance business.

Columns C0010 to C0120 shall be reported by line of business with the exceptions indicated below where further
breakdown by product categories is envisaged as defined in C0020.

L 120/738 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Portfolio_|||
|C0010|Line of Business (1 to 12)|Line of business as defined in Annex 1 of Delegated Regulation (EU) 2015/35.<br>Information on products, unless otherwise specified in C0020, should not be<br>disaggregated but reported under the main line of business. All non-life<br>insurance products commercialized should be reported under the line of<br>business which best corresponds to the main product characteristics, taking<br>into account the product characteristics and main risks covered by the product.<br>For modular products, the products should be unbundled and information for<br>each product forming the bundle should be reported under the line of business<br>which best corresponds to the main characteristics:<br>The following list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss|
|C0020|Of which Product category|For non-life insurance products falling under one of the product categories in the<br>closed list below information should be reported in a separate row:<br>7.1 Fire and other damage to property, of which Natural catastrophe insurance:<br>Products covering damages to properties and people caused by natural forces<br>including earthquake, floods, storm, hail, frost, drought.<br>11.1 Assistance, of which Travel insurance: Products covering unforeseen losses<br>incurred while travelling such as coverage for trip cancellation, lost luggage, flight<br>delays and/or medical expenses while on travel<br>12.1 Miscellaneous financial loss, of which Business Interruption: Products<br>covering business interruption, closure of business, or any financial loss of such<br>nature regardless of whether physical damages on an insured property are<br>required (e.g. business interruption referring to coverage for property damage<br>arising from storm or flood; business closure covering damage for temporary<br>closure of shops due to administrative actions or health authorities’ decisions)<br>12.2 Miscellaneous financial loss, of which Payment protection insurance:<br>Products covering the event of not being able to meet the financial obligations<br>of a mortgage, loan or any credit facilities for any reason excluding death.|

5.5.2023 EN Official Journal of the European Union L 120/739

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030|For the products commer­<br>cialised under this product<br>category/LOB, which<br>proportion (measured by gross<br>written premiums) covers<br>climate related perils? (0-100)|Climate-related perils includes events such as flooding, heat waves, landslides,<br>droughts or wildfires for example). Considering that under one line of business<br>there could be multiple products some covering and other not covering climate<br>related perils, please report here the percentage of products in this category<br>(measured by gross written premiums) that covers at least one aspect of<br>climate-related perils, between 0 and 100.|
|C0040|If the product covers climate<br>related perils does the product<br>design make allowance for<br>risk-prevention measures?<br>(Yes/No/Not applicable)|If this line of business contains at least one product that covers at least one aspect<br>of climate-related perils, please indicate with ‘Yes’ or ‘No’ if some of these<br>products include risk-prevention measures in their design.<br>Prevention measures in this context refers to things such as financial incentives for<br>the policyholder to mitigate the underlying insured risk (e.g. through rebates on<br>premiums or lower deductibles) or tailored risk expertise provided by the insurer<br>to advise the policyholder on the available risk mitigation measures to implement.|
|C0050|Number of contracts at the<br>end of the year|Number of contracts attached to each product falling under the relevant line of<br>business. Contracts with more than one policyholder count as only one contract.<br>In case of inactive policyholders (no premium paid) the contract shall be reported<br>anyway unless the contract is cancelled.|
|C0060|Number of new contracts<br>during year|Number of new contracts during reporting year (this is for all new contracts<br>including those that are renewed).<br>New contract refer to contract written during the year with respect to other<br>ongoing contracts written in previous years.<br>Contracts with more than one policyholder count as only one contract.<br>In case of inactive policyholders (no premium paid) the contract shall be reported<br>anyway unless the contract is cancelled.|
|C0070|Total amount of Gross Written<br>premiums – written directly by<br>the insurance undertaking|Total amount of gross written premiums as defined in Article 1(11) of Delegated<br>Regulation (EU) 2015/35 written directly by the insurance undertaking.|
|C0080|Total amount of Gross Written<br>premiums – written via credit<br>institutions|Total amount of gross written premiums as defined in Article 1(11) of Delegated<br>Regulation (EU) 2015/35 written via credit institutions acting as insurance<br>distributors.|
|C0090|Total amount of Gross Written<br>premiums – written via<br>insurance distributors other<br>than credit institutions|Total amount of gross written premiums as defined in Article 1(11) of Delegated<br>Regulation (EU) 2015/35 written via insurance distributors other than credit<br>institutions.|
|C0100|Total amount of commissions<br>paid during year|Commissions should include any form of monetary benefits which is paid to an<br>insurance distributor by any other person than the customer or a third party<br>acting on behalf of the customer, in relation to insurance distribution activities.<br>Whereas commissions are generally calculated as a percentage of the premium<br>paid by the customer for insurance coverage, this applies for any type of payment<br>made to an insurance distributor (e.g., paid/received initially based on the<br>conclusion of an insurance contract or paid/received on a recurring basis).|

L 120/740 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0110|Total amount of claims paid<br>during the year|Claims paid during the year related to the sum of the direct business.<br>This shall not include changes in provisions for claims that have not yet been paid<br>and exclude claims management expenses and the movement in provisions in<br>claims management expenses.|
|C0120|Country|Country ISO 3166–1 alpha–2 code or list of codes according to the following<br>instructions:<br>— ISO 3166–1 alpha–2 code of the country where the contract was entered into,<br>for countries representing more than 10 % of technical provisions or written<br>premiums for a given product.<br>— for countries representing less than 10 % of Technical Provisions or written<br>premiums for a given product, report a list of ISO 3166–1 alpha–2 Codes of<br>the countries concerned.|

_Information on number of insured_

|C0130|Number of insured at the end<br>of the year|For products falling under line of business 1 and product categories 11.1 and<br>12.2 report the total number of insured for contracts reported under C0050.|
|---|---|---|
|C0140|Number of insured properties<br>at the end of the year|For products falling under line of business 4 and 5 report the total number of<br>insured properties for contracts reported under C0050.|

_**S.14.03 – Cyber underwriting risk**_

_General comments_

This section relates to annual submission of information for individual entities.

This template is relevant to non-life insurance and reinsurance undertakings which underwrite products covering cyber
risks as defined in these instructions.

Undertakings are required to provide information related with cyber risk underwritten by product group code and by
Product Identification. When more than one commercial product is provided for the same Product Identification, for
same set of LoB and the same set of Risk Coverage, products shall be reported using a single line, providing a ‘Product
Group Code’ defined by the undertaking to identify the group of reported products. Products within the same Product
Identification not sharing the mentioned characteristic cannot be aggregated and therefore shall be reported using
individual lines.

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 the National Competent Authorities (NCAs).

The template shall be subject to the application of a threshold based on the following:

— The sum of premiums earned for standalone cyber policies and policies with cyber as add-on coverage (where only
the (estimated) premiums earned for cyber risk should be taken into account) is greater than 5 % of the overall nonlife business pursued by the undertaking or greater than 5 million EUR

OR

— Number of policies that include cyber coverage (i.e. standalone cyber and/or cyber ad add-on policy) represent more
than 3 % of the total number of policies of the non-life business).

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Product Group Code|Internal product group ID code defined by the undertaking.<br>The Product Group Code shall be consistent over time.|

5.5.2023 EN Official Journal of the European Union L 120/741

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||In the cases where the same product group needs to be reported in more than one<br>row the content of C0010 shall follow the specific pattern:<br>{}{Product Group code}}/ + /{}{cardinal number}}. For example ‘AB222/ + /1’.|
|C0020|Target Market|Identification of the Target Market. One of the options in the following closed list<br>shall be used:<br>1 – B2B (Business to Business)<br>2 – Private<br>3 – Both<br>Given the granularity of Risks identified in the cell C0060, option 3 is expected<br>only as an exceptional case of the regular identification of the Target Market for<br>product categories.|
|C0030|Product Identification|Identification of the Product Category. One of the options in the following closed<br>list shall be used:<br>(1) First Party Loss<br>(2) Third Party Loss<br>(3) Costs and related services<br>First Party Loss includes losses that relate to policyholders’ own data or loss of<br>income, including any negative consequence that can cause, as a result of an<br>event, a data breach or cyber attack to the policyholder’s business/personal sphere.<br>Third Party Loss includes losses that relate to policyholders’ liability for damage<br>caused to others’ data or income, including any negative consequence that can<br>cause, as a result of an event, a data breach or cyber attack to the policyholder’s<br>business/personal sphere.<br>Costs and related services include coverages that only relate to costs or services<br>delivered by the coverage issuer to restore systems and data after a cyber event<br>(including legal costs).<br>In principle, only one item can be chosen from the list to characterise the Product<br>Identification; however, in exceptional cases and in case of reporting from<br>Reinsurance undertakings, multiple selection is allowed.<br>The Product Identification is uniquely defined by the combination of Line(s) of<br>Business and Description of Risks included in the Coverage, provided that the<br>latter is not filled in as ‘Other’ or that multiple selections of the items available in<br>the list is performed. If this is the case, two Product Categories characterised by<br>same LoB(s) and Description of Risks included in the Coverage as ‘Other’ cannot<br>be considered as the same Product Identification and will need to be reported as<br>separate lines.|
|C0040|Cyber coverage in the Product<br>Identification|Identification of the Cyber coverage included in the commercial products included<br>in the Product identification. One of the options in the following closed list shall<br>be used:<br>(1) Cyber Standalone Coverage<br>(2) Cyber as add-on coverage but main risk being covered<br>(3) Cyber as add-on coverage and not as main risk being covered|

L 120/742 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||Cyber Standalone Coverage includes all the coverages where cyber is the provided<br>as standalone (i.e. unique) coverage.<br>Cyber as add-on coverage but main risk being covered (> 50 %) includes all<br>coverages where cyber is an add-on item but represents the main risk being<br>covered.<br>Cyber as add-on coverage and not as main risk being covered (< 50 %) includes<br>all coverages where cyber is an add-on item but does not represent the main risk<br>being covered.<br>Only one item can be chosen from the list to characterise the Product Identifi­<br>cation.|
|C0050|Line(s) of Business|Identification of the Line of Business covered in the commercial products. Options<br>in the following closed list shall be used:<br>1 – Medical Expense Insurance<br>2 – Income Protection Insurance<br>3 – Workers’ Compensation Insurance<br>4 – Motor Vehicle Liability Insurance<br>5 – Other Motor Insurance<br>6 – Marine, Aviation and Transport Insurance<br>7 – Fire and other Damage to Property Insurance<br>8 – General Liability Insurance<br>9 – Credit and Suretyship insurance<br>10 – Legal Expenses Insurance<br>11 – Assistance<br>12 – Miscellaneous Financial Loss<br>13 – Proportional reinsurance – Medical Expense Insurance<br>14 – Proportional reinsurance – Income Protection Insurance<br>15 – Proportional reinsurance – Workers’ Compensation Insurance<br>16 – Proportional reinsurance – Motor Vehicle Liability Insurance<br>17 – Proportional reinsurance – Other Motor Insurance<br>18 – Proportional reinsurance – Marine, Aviation and Transport Insurance<br>19 – Proportional reinsurance – Fire and other Damage to Property Insurance<br>20 – Proportional reinsurance – General Liability Insurance<br>21 – Proportional reinsurance – Credit and Suretyship insurance<br>22 – Proportional reinsurance – Legal Expenses Insurance<br>23 – Proportional reinsurance – Assistance<br>24 – Proportional reinsurance – Miscellaneous Financial Loss<br>25 – Non-Proportional reinsurance – Health<br>26 – Non-Proportional reinsurance – Casualty|

5.5.2023 EN Official Journal of the European Union L 120/743

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||27 – Non-Proportional reinsurance – Marine, Aviation and Transport<br>28 – Non-Proportional reinsurance – Property|
|C0060|Description of Risk(s) included<br>in the coverage|Description of the risks included in the coverage using the options in the<br>following closed list:<br>(1)<br>Network Interruption (refers to a network security failure leading to business<br>interruption. Examples may include a Distributed Denial of Service or ‘DDoS’<br>attack (i.e. website being overloaded with requests organized by a malicious<br>party) or a hacker accessing the network and deleting critical files, or adding<br>malicious code that causes the system to fail)<br>(2)<br>Network Interruption OSP (where OSP stands for Outsourced Service<br>Providers (OSP), i.e. a client-server protocol that manages access control,<br>accounting, usage data and inter-domain routing to make it easier for<br>internet service providers (ISPs) to support IP telephony)<br>(3)<br>Network Interruption: system failure which may include an ‘unintentional or<br>unplanned outage’ on the network.<br>The failure could be due to human error, system error or both. (e.g. a<br>company upgrading its accounting system may unexpectedly cause the<br>entire network to freeze in the process)<br>(4)<br>Cyber Extortion (a form of online crime in which a website, email server, or<br>computer system is subjected to repeated denial of service (DDoS) or other<br>attacks by malicious hackers, who demand money in return for promising to<br>stop the attacks)<br>(5)<br>Electronic Data Incident (incident in which sensitive, confidential or<br>otherwise protected data is accessed and/or disclosed in an unauthorized<br>fashion. Data breaches may involve personal health information (PHI),<br>personally identifiable information (PII), trade secrets or intellectual property)<br>(6)<br>Cyber Theft (may include online fraud or other similar illicit activities)<br>(7)<br>Data Restoration (refers to the process of copying backup data from<br>secondary storage and restoring it to its original location or a new<br>location. A restore is performed to return data that has been lost, stolen<br>or damaged to its original condition or to move data to a new location)<br>(8)<br>Extra expense<br>(9)<br>System clean-up costs<br>(10) Administrative investigation and penalties<br>(11) Physical injury<br>(12) Data Protection and Cyber Liability (includes also GDPR implications<br>regarding third party data protection)<br>(13) Media Liability (i.e. reputational risk)<br>(14) Wrongful collection of information<br>(15) Media Content infringement/defamatory content<br>(16) Violation of notification obligations (notification of data breaches is provided<br>in defined time lags by law and or GDPR provisions)|

L 120/744 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||(17) First Response (costs incurred in responding quickly to attacks to restore<br>service)<br>(18) Event management (all activities needed to restore normal activities)<br>(19) Communication Costs (big data breaches may require mass communication<br>of the outcomes of the breach)<br>(20) Credit/Identity monitoring (ensure the restoration/block of credit or identity<br>data collected from customers/employees, etc.)<br>(21) Criminal Reward Fund (contribution to government funds established to<br>cover cyber liabilities towards third parties)<br>(22) Contingent business interruption<br>(23) Financial Fraud<br>(24) Other<br>More than one options may be reported.|
|C0070|Other risk detailed description|A detailed description of the risks if other risk is chosen.|
|C0080|Sum(s) insured|Amount of the total sum(s) insured for the reported Product Identification.|
|C0090|Premium(s)|Amount of the total premium(s) earned for the reported product Identification.|
|C0100|Sum(s) reinsured|Amount of the total sum(s) ceded to reinsurance undertakings for the reported<br>product Identification.|
|C0110|Number of Claims settled with<br>Payment|Number of Claims, for the relevant product category, that have been settled with<br>payment during the reporting year.|
|C0120|Amount of Claims Paid|Amount of claims paid, for the relevant product Identification, for claims that<br>have been settled with payment during the reporting year.|
|C0130|Number of Claims settled<br>without payment|Number of Claims, for the relevant product Identification, that have been settled<br>without payment during the reporting year.|
|C0140|Technical Provisions|Amount of technical provisions, for the relevant product Identification.|

_**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 not be reported for accepted reinsurance business.

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.

Formally settled as an annuity 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.

5.5.2023 EN Official Journal of the European Union L 120/745

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 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) 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.

iv. For captive insurance and reinsurance undertakings complying with the conditions specified in Article 5(4) and (5),
this template shall be reported without currency split i.e. Z0030 is reported always as Total.

As already specified above, 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 below conditions 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.

Year N is the reporting year.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|The related non–life line of<br>business|Name of the line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35.<br>The origin of the liability (medical expense, income protection, workers’ comp,<br>motor liability etc.). All the figures in the template are stemming from the related<br>line of business.<br>The following closed list shall be used:<br>1 — 1 and 13 Medical expense insurance<br>2 — 2 and 14 Income protection insurance<br>3 — 3 and 15 Workers’ compensation insurance<br>4 — 4 and 16 Motor vehicle liability insurance<br>5 — 5 and 17 Other motor insurance<br>6 — 6 and 18 Marine, aviation and transport insurance<br>7 — 7 and 19 Fire and other damage to property insurance<br>8 — 8 and 20 General liability insurance|

L 120/746 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||9 — 9 and 21 Credit and suretyship insurance<br>10 — 10 and 22 Legal expenses insurance<br>11 — 11 and 23 Assistance<br>12 — 12 and 24 Miscellaneous financial loss<br>25 — Non–proportional health reinsurance<br>26 — Non–proportional casualty reinsurance<br>27 — Non–proportional marine, aviation and transport reinsurance<br>28 — Non–proportional property reinsurance|
|Z0020|Accident year/Underwriting<br>year|Report the standard used by the undertakings for reporting of claims devel­<br>opment.<br>The following closed list shall be used:<br>1 – Accident year<br>2 – Underwriting year|
|Z0030|Currency|Identify the ISO 4217 alphabetic code of the settlement currency of the<br>obligation. All amounts, not reported by currency, are reported in the under­<br>taking’s reporting currency.<br>This item shall be filled in with ‘Total’ when reporting the total for the line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35.<br>For captive insurance and reinsurance undertakings complying with the conditions<br>specified Article 5(4) and (5) this cell shall always be reported as Total.|
|Z0040|Currency conversion|Identify if the information reported by currency is being reported in the original<br>currency (default) or in the reporting currency (otherwise specified). The following<br>closed list shall be used:<br>1 – Original currency<br>2 – Reporting currency<br>Only applicable when reporting by currency.|
|_Information on_<br>_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<br>obligations|Average duration in years on total obligations basis for the end of the year N|
|C0010/R0030|The weighted average age of<br>the beneficiaries|The weight shall be the Best Estimate for annuity claims provisions at the end of<br>year N. Age of beneficiaries calculated on a weighted average for total obligations.<br>The beneficiary is the person to whom the payments are reverting to, following<br>the occurrence of a claim (that affects the insured person) which originates this<br>type of payment.<br>Information should be considered gross of reinsurance.|

5.5.2023 EN Official Journal of the European Union L 120/747

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Annuities_<br>_information:_|||
|C0020/R0040–<br>R0190|Undiscounted annuity claims<br>provisions at the start of<br>year N|Amount of annuity claims best estimate stemming from Non–Life Insurance<br>obligations at beginning of year N.|
|C0030/R0040–<br>R0190|Undiscounted annuity claims<br>provisions set up during<br>year N|Total amount of annuity claims provisions stemming from Non–Life Insurance<br>obligations set up during year N as at the moment they were first set up (i.e.,<br>where assumptions used were for the first time based on life techniques)<br>This is a part of technical provisions set up during year N (Net movements<br>between new reserves during year N/release of reserves during year N).|
|C0040/R0040–<br>R0190|Annuity payments paid during<br>year N|Total amount of annuity payments stemming from Non–Life Insurance<br>obligations made during the calendar year N.|
|C0050/R0040–<br>R0190|Undiscounted annuity claims<br>provisions at the end of year N|Total amount of annuity claims provisions stemming from Non–Life Insurance<br>obligations at end of year N.|
|C0060/R0040–<br>R0190|Number of annuities<br>obligations at the end of<br>year N|Number of non–life insurance annuity obligations.|
|C0070/R0040–<br>R0190|Best Estimate for annuity<br>claims provisions at the end of<br>year N (discounted basis)|Best estimate covering annuities stemming from Non–Life Insurance obligations at<br>the end of calendar year N.<br>Information should be considered gross of reinsurance.|
|C0080/R0040–<br>R0190|Undiscounted development<br>result|Undiscounted development result calculated as the undiscounted annuity claims<br>provisions at the start of year N, minus annuity payments paid during year N and<br>minus undiscounted annuity claims provisions at the end of year N.|
|C0020–C0080/<br>R0200|Total|Total amount of the undiscounted development result for all accident/under­<br>writing 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.

L 120/748 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0020|Ring-Fenced Fund/Matching<br>adjustment portfolio or<br>remaining part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|Identification number for a ring-fenced fund or matching adjustment portfolio.<br>This number is attributed by the undertaking and must be consistent over time<br>and with the fund/portfolio number reported in other templates.|
|_Technical_<br>_provisions_<br>_calculated as a_<br>_whole_|||
|C0020 to<br>C0170/R0010|Technical provisions calculated<br>as a whole|The amount of technical provisions calculated as a whole per each line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35,<br>regarding direct and accepted business.<br>This amount shall be gross of any recoverable from reinsurance contract/SPV and<br>Finite Re related to this business.|
|C0180/R0010|Technical provisions calculated<br>as a whole – Total Non–Life<br>obligation|The total amount of technical provisions calculated as a whole regarding direct<br>and accepted business.<br>This amount shall be gross of any recoverable from reinsurance contract/SPV and<br>Finite Re related to this business.|
|C0020 to<br>C0130/R0020|Technical provisions calculated<br>as a whole – direct business|The amount of technical provisions calculated as a whole per each line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for the<br>direct business.<br>This amount shall be gross of any recoverable from reinsurance contract/SPV and<br>Finite Re related to this business.|
|C0180/R0020|Total Non–Life obligations,<br>Technical provisions calculated<br>as a whole, total direct<br>business|The total amount of technical provisions calculated as a whole, for the direct<br>business.<br>This amount shall be gross of any recoverable from reinsurance contract/SPV and<br>Finite Re related to this business.|
|C0020 to<br>C0130/R0030|Technical provisions calculated<br>as a whole – accepted<br>proportional reinsurance<br>business|The amount of technical provisions calculated as a whole per each line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for the<br>accepted proportional reinsurance business.<br>This amount shall be gross of any recoverable from reinsurance contract/SPV and<br>Finite Re related to this business.|
|C0180/R0030|Total Non–Life obligations,<br>Technical provisions calculated<br>as a whole, total accepted<br>proportional reinsurance<br>business|The total amount of technical provisions calculated as a whole, for the accepted<br>proportional reinsurance business.<br>This amount shall be gross of any recoverable from reinsurance contract/SPV and<br>Finite Re related to this business.|
|C0140 to<br>C0170/R0040|Technical provisions calculated<br>as a whole – accepted non–<br>proportional reinsurance<br>business|The amount of technical provisions calculated as a whole per each line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35, for the<br>accepted non–proportional reinsurance business.<br>This amount shall be gross of any recoverable from reinsurance contract/SPV and<br>Finite Re related to this business.|

5.5.2023 EN Official Journal of the European Union L 120/749

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0180/R0040|Total Non–Life obligations,<br>Technical provisions calculated<br>as a whole, total accepted non<br>proportional reinsurance<br>business|The total amount of technical provisions calculated as a whole, for the accepted<br>non–proportional reinsurance business.<br>This amount shall be gross of any recoverable from reinsurance contract/SPV and<br>Finite Re related to this business.|
|C0020 to<br>C0170/R0050|Total Recoverables from<br>reinsurance/SPV and Finite Re<br>after the adjustment for<br>expected losses due to<br>counterparty default associated<br>to TP calculated as a whole|The amount of recoverables from reinsurance/SPV and Finite Re after the<br>adjustment for expected losses due to counterparty default of technical provisions<br>calculated as a whole per each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35|
|C0180/R0050|Total Recoverables from<br>reinsurance/SPV and Finite Re<br>after the adjustment for<br>expected losses due to<br>counterparty default associated<br>to TP calculated as a whole|The total amount, for all lines of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, of recoverables from reinsurance/SPV and Finite Re<br>after the adjustment for expected losses due to counterparty default of technical<br>provisions calculated as a whole per each line of business.|
|_Technical_<br>_provisions_<br>_calculated as a_<br>_sum of a best_<br>_estimate and a_<br>_risk margin –_<br>_Best estimate_|||
|C0020 to<br>C0170/R0060|Best Estimate of Premium<br>provisions, Gross, total|The amount of best estimate for premium provisions, gross of the amounts<br>recoverable from reinsurance contracts, special purpose vehicles and finite<br>reinsurance, for each line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, regarding direct and accepted business.|
|C0180/R0060|Total Non–Life obligations,<br>Best Estimate of Premium<br>provisions, Gross, total|The total amount of best estimate for premium provisions, gross of the amounts<br>recoverable from reinsurance contracts, special purpose vehicles and finite<br>reinsurance regarding direct and accepted business.|
|C0020 to<br>C0130/R0070|Best Estimate of Premium<br>provisions, Gross – direct<br>business|The amount of best estimate for premium provisions, for the direct business,<br>gross of the amounts recoverable from reinsurance contracts, special purpose<br>vehicles and finite reinsurance, for each line of business, as defined in Annex I<br>to Delegated Regulation (EU) 2015/35.|
|C0180/R0070|Total Non–Life obligations,<br>Best Estimate of Premium<br>provisions, Gross, total direct<br>business|The total amount of best estimate for premium provisions, for the direct business,<br>gross of the amounts recoverable from reinsurance contracts, special purpose<br>vehicles and finite reinsurance.|
|C0020 to<br>C0130/R0080|Best Estimate of Premium<br>provisions, Gross – accepted<br>proportional reinsurance<br>business|The amount of best estimate for premium provisions, for accepted proportional<br>reinsurance business, gross of the amounts recoverable from reinsurance<br>contracts, special purpose vehicles and finite reinsurance, for each line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35.|

L 120/750 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0180/R0080|Total Non–Life obligations,<br>Best Estimate of Premium<br>provisions, Gross, total<br>accepted proportional<br>reinsurance business|The total amount of best estimate for premium provisions, for the accepted<br>proportional reinsurance business, gross of the amounts recoverable from<br>reinsurance contracts, special purpose vehicles and finite reinsurance.|
|C0140 to<br>C0170/R0090|Best Estimate of Premium<br>provisions, Gross – accepted<br>non proportional reinsurance<br>business|The amount of best estimate for premium provisions, for accepted non–propor­<br>tional reinsurance business, gross of the amounts recoverable from reinsurance<br>contracts, special purpose vehicles and finite reinsurance, for each line of business,<br>as defined in Annex I to Delegated Regulation (EU) 2015/35.|
|C0180/R0090|Total Non–Life obligations,<br>Best Estimate of Premium<br>provisions, Gross, total<br>accepted non proportional<br>reinsurance business|The total amount of best estimate for premium provisions, for accepted non–<br>proportional reinsurance business, gross of the amounts recoverable from<br>reinsurance contracts, special purpose vehicles and finite reinsurance.|
|C0020 to<br>C0170/R0100|Best estimate of Premium<br>provisions, Total recoverable<br>from reinsurance/SPV and<br>Finite re before the adjustment<br>for expected losses due to<br>counterparty default Direct<br>and accepted reinsurance<br>business|Total recoverable from reinsurance/SPV and Finite reinsurance before the<br>adjustment for expected losses due to counterparty default, referred to the best<br>estimate for premium provisions for each line of business, as defined in Annex I<br>to Delegated Regulation (EU) 2015/35.|
|C0180/R0100|Total Non–Life obligations,<br>Best estimate of Premium<br>provisions, Total recoverable<br>from reinsurance/SPV and<br>Finite re before the adjustment<br>for expected losses due to<br>counterparty default|The Total recoverable from reinsurance/SPV and Finite reinsurance before the<br>adjustment for expected losses due to counterparty default, referred to the best<br>estimate for premium provisions.|
|C0020 to<br>C0170/R0110|Best Estimate of Premium<br>provisions, Recoverables from<br>reinsurance (except SPV and<br>Finite Reinsurance) before<br>adjustment for expected losses<br>– Direct and accepted<br>reinsurance business|The amount of Recoverables from reinsurance (except SPV and Finite Reinsurance)<br>before adjustment for expected losses, referred to the best estimate for premium<br>provisions, for each line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35 regarding direct and accepted reinsurance business.|
|C0180/R0110|Total Non–Life obligations,<br>Best Estimate of Premium<br>provisions, Recoverables from<br>reinsurance (except SPV and<br>Finite Reinsurance) before<br>adjustment for expected losses|The total amount of Recoverables from reinsurance (except SPV and Finite<br>Reinsurance) before adjustment for expected losses, referred to the best estimate<br>for premium provisions.|

5.5.2023 EN Official Journal of the European Union L 120/751

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020 to<br>C0170/R0120|Best Estimate of Premium<br>provisions, Recoverables from<br>SPV before adjustment for<br>expected losses – Direct and<br>accepted reinsurance business.|The amount of Recoverables from SPV before adjustment for expected losses,<br>referred to the best estimate for premium provisions, for each line of business,<br>as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and<br>accepted reinsurance business.|
|C0180/R0120|Total Non–Life obligations,<br>Best Estimate of Premium<br>provisions, Recoverables from<br>SPV before adjustment for<br>expected losses|The total amount of Recoverables from SPV before adjustment for expected losses,<br>referred to the best estimate for premium provisions.|
|C0020 to<br>C0170/R0130|Best Estimate of Premium<br>provisions, Recoverables from<br>Finite Reinsurance before<br>adjustment for expected losses<br>– Direct and accepted<br>reinsurance business|The amount of Recoverables from Finite Reinsurance before adjustment for<br>expected losses, referred to the best estimate for premium provisions, for each<br>line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35,<br>regarding direct and accepted reinsurance business.|
|C0180/R0130|Total Non–Life obligations,<br>Best Estimate of Premium<br>provisions, Recoverables from<br>Finite Reinsurance before<br>adjustment for expected losses.|The total amount of Recoverables from Finite Reinsurance before adjustment for<br>expected losses, referred to the best estimate for premium provisions.|
|C0020 to<br>C0170/R0140|Best Estimate of Premium<br>provisions, Total recoverable<br>from reinsurance/SPV and<br>Finite reinsurance after the<br>adjustment for expected losses<br>due to counterparty default –<br>Direct and accepted<br>reinsurance business|The amount of recoverable from reinsurance/SPV and Finite reinsurance after the<br>adjustment for expected losses due to counterparty default, for each line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35,<br>regarding direct business and accepted reinsurance business.|
|C0180/R0140|Total Non–Life obligations,<br>Best Estimate of Premium<br>provisions, Recoverable from<br>reinsurance/SPV and Finite<br>reinsurance after the<br>adjustment for expected losses<br>due to counterparty default.|The total amount of Recoverable from reinsurance/SPV and Finite reinsurance<br>after the adjustment for expected losses due to counterparty default, referred to<br>the best estimate for premium provisions.|
|C0020 to<br>C0170/R0150|Net best estimate of Premium<br>provisions – Direct and<br>accepted reinsurance business|The amount of net best estimate for premium provisions, for each line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35.|
|C0180/R0150|Total Non–Life obligations,<br>Net best estimate of Premium<br>provisions|The total amount of net best estimate for premium provisions.|

L 120/752 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020 to<br>C0170/R0160|Best Estimate of Claims Provi­<br>sions, Gross, Total|The amount of best estimate for Claims Provisions, gross of the amounts<br>recoverable from reinsurance contracts, special purpose vehicles and finite<br>reinsurance, for each line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, regarding direct and accepted business.|
|C0180/R0160|Total Non–Life obligations,<br>Best Estimate of Claims Provi­<br>sions, Gross, total|The total amount of best estimate for Claims Provisions, gross of the amounts<br>recoverable from reinsurance contracts, special purpose vehicles and finite reinsur­<br>ance.|
|C0020 to<br>C0130/R0170|Best Estimate of Claims Provi­<br>sions, Gross – direct business|The amount of best estimate for claims provisions, gross of the amounts<br>recoverable from reinsurance contracts, special purpose vehicles and finite<br>reinsurance, for each line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, regarding direct business.|
|C0180/R0170|Total Non–Life obligations,<br>Best Estimate of Claims Provi­<br>sions, Gross, total direct<br>business|The total amount of best estimate for Claims provisions, direct business, gross of<br>the amounts recoverable from reinsurance contracts, special purpose vehicles and<br>finite reinsurance.|
|C0020 to<br>C0130/R0180|Best Estimate of Claims Provi­<br>sions, Gross – accepted<br>proportional reinsurance<br>business|The amount of best estimate for claims provisions, gross of the amounts<br>recoverable from reinsurance contracts, special purpose vehicles and finite<br>reinsurance, for each line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, regarding accepted proportional reinsurance.|
|C0180/R0180|Total Non–Life obligations,<br>Best Estimate of Claims Provi­<br>sions, Gross, total accepted<br>proportional reinsurance<br>business|The total amount of best estimate for Claims provisions, accepted proportional<br>reinsurance business, gross of the amounts recoverable from reinsurance<br>contracts, special purpose vehicles and finite reinsurance.|
|C0140 to<br>C0170/R0190|Best Estimate of Claims Provi­<br>sions, Gross – accepted non<br>proportional reinsurance<br>business|The amount of best estimate for Claims Provisions, gross of the amounts<br>recoverable from reinsurance contracts, special purpose vehicles and finite<br>reinsurance, for each line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, regarding accepted non proportional reinsurance.|
|C0180/R0190|Total Non–Life obligations,<br>Best Estimate of Claims Provi­<br>sions, Gross – accepted non<br>proportional reinsurance<br>business|The total amount of best estimate for Claims Provisions, gross of the amounts<br>recoverable from reinsurance contracts, special purpose vehicles and finite reinsur­<br>ance.|
|C0020 to<br>C0170/R0200|Best Estimate of Claims provi­<br>sions, Total recoverable from<br>reinsurance/SPV and Finite<br>before the adjustment for<br>expected losses due to<br>counterparty default|Total recoverable from reinsurance/SPV and Finite Re, before the adjustment for<br>expected losses due to counterparty default, referred to the Best Estimate for<br>Claims Provisions, for each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, regarding direct and accepted reinsurance business.|

5.5.2023 EN Official Journal of the European Union L 120/753

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0180/R0200|Total Non–Life obligations,<br>Best estimate of Claims Provi­<br>sions, Total recoverable from<br>reinsurance/SPV and Finite re<br>before the adjustment for<br>expected losses due to<br>counterparty default|The Total recoverable from reinsurance/SPV, and Finite before the adjustment for<br>expected losses due to counterparty default, referred to the Best Estimate for<br>Claims Provisions.|
|C0020 to<br>C0170/R0210|Best Estimate of Claims provi­<br>sions, Recoverables from<br>reinsurance (except SPV and<br>Finite Reinsurance) before<br>adjustment for expected losses<br>– Direct and accepted<br>reinsurance business|The amount of Recoverables from reinsurance (except SPV and Finite Reinsurance)<br>before adjustment for expected losses, referred to the Best Estimate for Claims<br>Provisions, for each line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, regarding direct and accepted reinsurance business.|
|C0180/R0210|Total Non–Life obligations,<br>Best estimate of Claims provi­<br>sions, Total Recoverables from<br>reinsurance (except SPV and<br>Finite Reinsurance) before<br>adjustment for expected losses<br>– Direct and accepted<br>reinsurance business|The total amount of Recoverables from reinsurance (except SPV and Finite<br>Reinsurance) before adjustment for expected losses, referred to the Best Estimate<br>for Claims Provisions.|
|C0020 to<br>C0170/R0220|Best Estimate of Claims provi­<br>sions, Recoverables from SPV<br>before adjustment for expected<br>losses – Direct and accepted<br>reinsurance business.|The amount of Recoverables from SPV before adjustment for expected losses,<br>referred to the Best Estimate for Claims Provisions, for each line of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and<br>accepted reinsurance business.|
|C0180/R0220|Total Non–Life obligations,<br>Best Estimate of Claims Provi­<br>sions, Recoverables from SPV<br>before adjustment for expected<br>losses|The total amount of Recoverables from SPV before adjustment for expected losses,<br>referred to the Best Estimate for Claims Provisions.|
|C0020 to<br>C0170/R0230|Best Estimate of Claims provi­<br>sions, Recoverables from Finite<br>Reinsurance before adjustment<br>for expected losses – Direct<br>and accepted reinsurance<br>business.|The amount of Recoverables from Finite Reinsurance before adjustment for<br>expected losses, referred to the best estimate for claims provisions, for each line<br>of business, as defined in Annex I to Delegated Regulation (EU) 2015/35,<br>regarding direct business and accepted reinsurance business.|
|C0180/R0230|Total Non–Life obligations,<br>Best Estimate of Claims Provi­<br>sions, Recoverables from Finite<br>Reinsurance before adjustment<br>for expected losses.|The total amount of Recoverables from Finite Reinsurance before adjustment for<br>expected losses, referred to the Best Estimate for Claims Provisions.|

L 120/754 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020 to<br>C0170/R0240|Best Estimate of Claims provi­<br>sions, Total recoverable from<br>reinsurance/SPV and Finite re<br>after the adjustment for<br>expected losses due to<br>counterparty default – Direct<br>and accepted reinsurance<br>business|The amount recoverable from reinsurance/SPV and Finite re after the adjustment<br>for expected losses due to counterparty default, for each line of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and<br>accepted reinsurance business.|
|C0180/R0240|Total Non–Life obligations,<br>Best Estimate of Claims Provi­<br>sions, Recoverable from<br>reinsurance/SPV and Finite re<br>after the adjustment for<br>expected losses due to<br>counterparty default.|The total amount of Recoverable from reinsurance/SPV and Finite re after the<br>adjustment for expected losses due to counterparty default, referred to the Best<br>Estimate for Claims Provisions.|
|C0020 to<br>C0170/R0250|Net best estimate of Claims<br>provisions – Direct and<br>accepted reinsurance business|The amount of net best estimate for claims provisions, for each line of business,<br>as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and<br>accepted reinsurance business.|
|C0180/R0250|Total Non–Life obligations,<br>Net best estimate of Claims<br>Provisions|The total amount of net Best Estimate for Claims Provisions.|
|C0020 to<br>C0170/R0260|Total best estimate, Gross –<br>Direct and accepted<br>reinsurance business|The amount of Total gross best estimate, for each line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted<br>reinsurance business.|
|C0180/R0260|Total Non–Life obligations,<br>Total Best Estimate, Gross|The total amount of Gross Best Estimate (sum of the Premium Provision and<br>Claims Provisions).|
|C0020 to<br>C0170/R0270|Total best estimate, Net –<br>Direct and accepted<br>reinsurance business|The amount of Total net best estimate, for each line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted<br>reinsurance business.|
|C0180/R0270|Total Non–Life obligations,<br>Total Best Estimate, Net|The total amount of Net Best Estimate (sum of the Premium Provision and Claims<br>Provisions).|
|C0020 to<br>C0170/R0280|Technical provisions calculated<br>as a sum of a best estimate<br>and a risk margin – Risk<br>margin|The amount of risk margin, as required by Directive 2009/138/EC (Article 77(3)).<br>The risk margin is calculated to whole portfolio of (re)insurance obligations and<br>then allocated to each single line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, regarding direct business and accepted reinsurance busi­<br>ness.|
|C0180/R0280|Total Non–Life obligations,<br>Total risk margin|The total amount of risk margin, as required by Directive 2009/138/EC<br>(Article 77(3)).|

5.5.2023 EN Official Journal of the European Union L 120/755

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Amount of the_<br>_transitional on_<br>_Technical Provi­_<br>_sions_|||
|C0020 to<br>C0170/R0290|Amount of the transitional on<br>Technical Provisions –<br>Technical Provisions calculated<br>as a whole|Amount of the transitional deduction to Technical Provisions allocated to the<br>technical provisions calculated as a whole, per each line of business, as defined<br>in Annex I to Delegated Regulation (EU) 2015/35.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|
|C0180/R0290|Amount of the transitional on<br>Technical Provisions –<br>Technical Provisions calculated<br>as a whole|Total amount, for each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, of the transitional deduction to technical provisions<br>allocated to the technical provisions calculated as a whole.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|
|C0020 to<br>C0170/R0300|Amount of the transitional on<br>Technical Provisions – Best<br>Estimate|Amount of the transitional deduction to technical provisions allocated to the best<br>estimate, per each line of business, as defined in Annex I to Delegated Regulation<br>(EU) 2015/35.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|
|C0180/R0300|Amount of the transitional on<br>Technical Provisions – Best<br>Estimate|Total amount, for each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, of the transitional deduction to technical provisions<br>allocated to the best estimate.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|
|C0020 to<br>C0170/R0310|Amount of the transitional on<br>Technical Provisions – Risk<br>Margin|Amount of the transitional deduction to technical provisions allocated to the risk<br>margin, per each line of business, as defined in Annex I to Delegated Regulation<br>(EU) 2015/35.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|
|C0180/R0310|Amount of the transitional on<br>Technical Provisions – Risk<br>Margin|Total amount, for each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, of the transitional deduction to technical provisions<br>allocated to the risk margin.<br>This value shall be reported as a negative value when it reduces the technical<br>provisions.|
|_Technical_<br>_provisions –_<br>_Total_|||
|C0020 to<br>C0170/R0320|Technical provisions, Total –<br>Direct and accepted<br>reinsurance business|The total amount of gross technical provisions, for each line of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and<br>accepted reinsurance business, including technical provisions calculated as a whole<br>and after the transitional deduction to technical provisions.|
|C0180/R0320|Total Non–Life obligations,<br>Technical Provision – total|The total amount of gross technical provisions regarding direct and accepted<br>reinsurance business, including technical provisions calculated as a whole and<br>after the transitional deduction to technical provisions.|

L 120/756 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020 to<br>C0170/R0330|Technical provisions, Total –<br>Recoverable from reinsurance<br>contract/SPV and Finite<br>reinsurance, after the<br>adjustment for expected losses<br>due to counterparty default –<br>Direct and accepted<br>reinsurance business|The total amount of recoverable from reinsurance contract/SPV and Finite<br>reinsurance, after the adjustment for expected losses due to counterparty<br>default, for each line of business, as defined in Annex I to Delegated Regulation<br>(EU) 2015/35, regarding direct and accepted reinsurance business.|
|C0180/R0330|Total Non–Life obligations,<br>Recoverable from reinsurance<br>contract/SPV and Finite re,<br>after the adjustment for<br>expected losses due to<br>counterparty default – Direct<br>and accepted reinsurance<br>business|The total amount of recoverable from reinsurance contract/SPV and Finite<br>reinsurance, after the adjustment for expected losses due to counterparty default<br>regarding direct and accepted reinsurance business.|
|C0020 to<br>C0170/R0340|Technical provisions, Total –<br>Technical provisions minus<br>recoverables from reinsur­<br>ance/SPV and Finite<br>reinsurance – Direct and<br>accepted reinsurance business|The total amount of net technical provisions, for each line of business, as defined<br>in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted<br>reinsurance business, including technical provisions calculated as a whole and<br>after the transitional deduction to technical provisions.|
|C0180/R0340|Total Non–Life obligations,<br>Technical provisions minus<br>recoverables from reinsurance<br>and SPV – Direct and accepted<br>reinsurance business|The total amount of net technical provisions regarding direct and accepted<br>reinsurance business, including technical provisions calculated as a whole and<br>after the transitional deduction to technical provisions.|
|_Line of Business:_<br>_further segmen­_<br>_tation (Homo­_<br>_geneous Risk_<br>_Groups)_|||
|C0020 to<br>C0170/R0350|Line of Business, further<br>segmentation by (Homo­<br>geneous Risk Groups) –<br>Premium provisions – Total<br>number of homogeneous risk<br>groups|Information regarding the number of HRG in the segmentation, if the (re)<br>insurance undertaking further segmented line of business, as defined in Annex I<br>to Delegated Regulation (EU) 2015/35, into homogenous risk groups according to<br>nature of the risks underlying the contract, for each line of business where that<br>segmentation was performed, regarding direct business and accepted proportional<br>reinsurance and accepted non–proportional reinsurance, in respect of premium<br>provisions.|
|C0020 to<br>C0170/R0360|Line of Business, further<br>segmentation by (Homo­<br>geneous Risk Groups) – Claims<br>provisions – Total number of<br>homogeneous risk groups|Information regarding the number of HRG in the segmentation, if the (re)<br>insurance undertaking further segmented line of business, as defined in Annex I<br>to Delegated Regulation (EU) 2015/35, into homogenous risk groups according to<br>nature of the risks underlying the contract, for each line of business where that<br>segmentation was performed, regarding direct business and accepted proportional<br>reinsurance and accepted non–proportional reinsurance, in respect of claims<br>provisions.|

5.5.2023 EN Official Journal of the European Union L 120/757

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020 to<br>C0170/R0370|Best estimate Premium Provi­<br>sions, Cash out–flows, future<br>benefits and claims|The amount of split, for each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, regarding direct business and accepted proportional<br>reinsurance and Accepted non–proportional reinsurance, of cash flows for<br>future benefits and claims used to determine the gross best estimate of<br>premium provisions, i.e. the probability–weighted average of future cash out–<br>flows, discounted to take into account the time value of money (expected<br>present value of future cash–flows). In case of use of a stochastic methodology<br>for the cash–flow projection, it is required to report the average scenario.|
|C0180/R0370|Best estimate Premium Provi­<br>sions, Cash out–flows, future<br>benefits and claims – Total|The total amount of cash flows for future benefits and claims used to determine<br>the gross best estimate of premium provisions.|
|C0020 to<br>C0170/R0380|Best estimate Premium Provi­<br>sions, Cash out–flows, future<br>expenses and other cash–out<br>flows|The amount of split, for each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, regarding direct business and accepted proportional<br>reinsurance and Accepted non–proportional reinsurance, of cash flows for<br>future expenses and other cash out–flows used to determine the gross best<br>estimate of premium provisions, i.e. the probability–weighted average of future<br>cash out–flows, discounted to take into account the time value of money<br>(expected present value of future cash–flows). In case of use of a stochastic<br>methodology for the cash–flow projection, it is required to report the average<br>scenario.|
|C0180/R0380|Best estimate Premium Provi­<br>sions, Cash out–flows, future<br>expenses and other cash–out<br>flows – Total|The total amount of future expenses and other cash–out flows used to determine<br>the gross best estimate of premium provisions.|
|C0020 to<br>C0170/R0390|Best estimate Premium Provi­<br>sions, Cash in–flows, future<br>premiums|The amount of split, for each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, regarding direct business and accepted proportional<br>reinsurance and accepted non–proportional reinsurance, of cash flows for future<br>premiums used to determine the gross best estimate of premium provisions, i.e.<br>the probability–weighted average of future cash in–flows, discounted to take into<br>account the time value of money (expected present value of future cash–flows). In<br>case of use of a stochastic methodology for the cash–flow projection, it is required<br>to report the average scenario.|
|C0180/R0390|Best estimate Premium Provi­<br>sions, Cash in–flows, future<br>premiums – Total|The total amount of future premiums used to determine the gross best estimate of<br>premium provisions.|
|C0020 to<br>C0170/R0400|Best estimate Premium Provi­<br>sions, Cash in–flows, Other<br>cash–in flows (incl.<br>Recoverables from salvages<br>and subrogations)|The amount of split, for each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, regarding direct business and accepted proportional<br>reinsurance and Accepted non–proportional reinsurance, of cash flows for other<br>cash in–flows, including recoverables from salvages and subrogations, used to<br>determine the gross best estimate of premium provisions, i.e. the probability–<br>weighted average of future cash in–flows, discounted to take into account the<br>time value of money (expected present value of future cash–flows). In case of use<br>of a stochastic methodology for the cash–flow projection, it is required to report<br>the average scenario.|

L 120/758 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0180/R0400|Best estimate Premium Provi­<br>sions, Cash in–flows, Other<br>cash–in flows (incl.<br>recoverables from salvages and<br>subrogations) – Total|The total amount of Other cash–in flows (including recoverables from salvages<br>and subrogations) used to determine the gross best estimate of premium provi­<br>sions.|
|C0020 to<br>C0170/R0410|Best estimate Claims Provi­<br>sions, Cash out–flows, future<br>benefits and claims|The amount of split, for each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, regarding direct business and accepted proportional<br>reinsurance and Accepted non–proportional reinsurance, of cash flows for<br>future benefits and claims used to determine the gross best estimate of Claims<br>provisions, i.e. the probability–weighted average of future cash out–flows,<br>discounted to take into account the time value of money (expected present<br>value of future cash–flows). In case of use of a stochastic methodology for the<br>cash–flow projection, it is required to report the average scenario.|
|C0180/R0410|Best estimate Claims Provi­<br>sions, Cash out–flows, future<br>benefits and claims – Total|The total amount of Claims Provisions, Cash out–flows, future benefits and claims<br>used to determine the gross best estimate of claims provisions.|
|C0020 to<br>C0170/R0420|Best estimate Claims Provi­<br>sions, Cash out–flows, future<br>expenses and other cash–out<br>flows|The amount of split, for each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, regarding direct business and accepted proportional<br>reinsurance and Accepted non–proportional reinsurance, of cash flows for<br>future expenses and other cash out–flows used to determine the gross best<br>estimate of Claims provisions, i.e. the probability–weighted average of future<br>cash out–flows, discounted to take into account the time value of money<br>(expected present value of future cash–flows). In case of use of a stochastic<br>methodology for the cash–flow projection, it is required to report the average<br>scenario.|
|C0180/R0420|Best estimate Claims Provi­<br>sions, Cash out–flows, future<br>expenses and other cash–out<br>flows – Total|The total amount of Claims Provisions, Cash out–flows, future expenses and other<br>cash–out flows used to determine the gross best estimate of claims provisions.|
|C0020 to<br>C0170/R0430|Best estimate Claims Provi­<br>sions, Cash in–flows, future<br>premiums|The amount of split, for each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, regarding direct business and accepted proportional<br>reinsurance and accepted non–proportional reinsurance, of cash flows for future<br>premiums used to determine the gross best estimate of claims provisions, i.e. the<br>probability–weighted average of future cash in–flows, discounted to take into<br>account the time value of money (expected present value of future cash–flows).<br>In case of use of a stochastic methodology for the cash–flow projection, it is<br>required to report the average scenario.|
|C0180/R0430|Best estimate Claims Provi­<br>sions, Cash in–flows, future<br>premiums – Total|The total amount of Claims Provisions, cash in–flows, future premiums used to<br>determine the gross best estimate of claims provisions.|

5.5.2023 EN Official Journal of the European Union L 120/759

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020 to<br>C0170/R0440|Best estimate Claims Provi­<br>sions, Cash in–flows, Other<br>cash–in flows (incl.<br>Recoverable from salvages and<br>subrogations)|The amount of split, for each line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, regarding direct business and accepted proportional<br>reinsurance and accepted non–proportional reinsurance, of other cash–in flows<br>(including Recoverable from salvages and subrogations) used to determine the<br>gross best estimate of Claims provisions, i.e. the probability–weighted average<br>of future cash in–flows, discounted to take into account the time value of<br>money (expected present value of future cash–flows). In case of use of a stochastic<br>methodology for the cash–flow projection, it is required to report the average<br>scenario.|
|C0180/R0440|Best estimate Claims Provi­<br>sions, Cash in–flows, Other<br>cash–in flows (incl.<br>Recoverable from salvages and<br>subrogations) – Total|The total amount of Claims Provisions, cash in–flows, Other cash–in flows<br>(including Recoverable from salvages and subrogations) used to determine the<br>gross best estimate of claims provisions.|
|C0020 to<br>C0170/R0450|Use of simplified methods and<br>techniques to calculate<br>technical provisions –<br>Percentage of gross Best<br>Estimate calculated using<br>approximations|Percentage of gross best estimate included in Total Best Estimate Gross (R0260)<br>calculated using approximations as established in Article 21 of Delegated Regu­<br>lation (EU) 2015/35, per each Line of Business.|
|C0180/R0450|Use of simplified methods and<br>techniques to calculate<br>technical provisions –<br>Percentage of gross Best<br>Estimate calculated using<br>approximations – Total|Percentage of total gross best estimate included in Total Best Estimate Gross<br>(R0260) calculated using approximations as established in Article<br>21 of<br>Delegated Regulation (EU) 2015/35, per each Line of Business regarding direct<br>business and accepted proportional reinsurance and accepted non–proportional<br>reinsurance.|
|C0020 to<br>C0170/R0460|Best estimate subject to tran­<br>sitional of the interest rate|Amount of best estimate reported in R0260 subject to transitional adjustment to<br>the relevant risk-free interest rate term structure, for each line of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35.|
|C0180/R0460|Best estimate subject to tran­<br>sitional of the interest rate –<br>Total Non–Life obligation|Total amount, for all lines of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, of Best estimate reported in R0260 subject to transi­<br>tional adjustment to the relevant risk-free interest rate term structure.|
|C0020 to<br>C0170/R0470|Technical provisions without<br>transitional of the interest rate|Amount of the technical provisions calculated without the transitional adjustment<br>to the relevant risk-free interest rate term structure, for each line of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35.<br>In the cases where the same best estimates were also subject to the volatility<br>adjustment, the amount reported in this item shall reflect the value without the<br>transitional adjustment to the relevant risk-free interest rate term structure but<br>with the volatility adjustment.|
|C0180/R0470|Technical provisions without<br>transitional of the interest rate<br>– Total Non–Life obligation|Total amount, for all lines of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, of the technical provisions calculated without the tran­<br>sitional adjustment to the relevant risk-free interest rate term structure.<br>In the cases where the same best estimates were also subject to the volatility<br>adjustment, the amount reported in this item shall reflect the value without the<br>transitional adjustment to the relevant risk-free interest rate term structure but<br>with the volatility adjustment.|

L 120/760 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020 to<br>C0170/R0480|Best estimate subject to vola­<br>tility adjustment|Amount of best estimate reported in R0260 subject to volatility adjustment, for<br>each Line of Business.|
|C0180/R0480|Best estimate subject to vola­<br>tility adjustment – Total Non–<br>Life obligation|Total amount, for all lines of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, of the best estimate reported in R0260 subject to<br>volatility adjustment.|
|C0020 to<br>C0170/R0490|Technical provisions without<br>volatility adjustment and<br>without others transitional<br>measures|Amount of Technical provisions without volatility adjustment, for each line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35.<br>In the cases where the same best estimates were also subject to the transitional<br>deduction to technical provisions/transitional adjustment to the relevant risk-free<br>interest rate term structure, the amount reported in this item shall reflect the value<br>without both the transitional adjustment to the relevant risk-free interest rate term<br>structure and without the volatility adjustment.|
|C0180/R0490|Technical provisions without<br>volatility adjustment and<br>without others transitional<br>measures – Total Non–Life<br>obligation|Total amount, for all lines of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, of technical provisions without volatility adjustment.<br>In the cases where the same best estimates were also subject to the transitional<br>deduction to technical provisions/transitional adjustment to the relevant risk-free<br>interest rate term structure, the amount reported in this item shall reflect the value<br>without both the transitional adjustment to the relevant risk-free interest rate term<br>structure and without the volatility adjustment.|
|C0020, C0030,<br>C0040, C0050,<br>C0060, C0070,<br>C0080, C0090,<br>C0100, C0110,<br>C0120, C0130,<br>C0140, C0150,<br>C0160,<br>C0170/R0500|Expected profits included in<br>future premiums (EPIFP)|Amount of Expected profit in future premiums (‘EPIFP’) gross of reinsurance and<br>taxes (i.e. without considering their impact), for each line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35.|
|C0180/R0500|Expected profits included in<br>future premiums (EPIFP)—<br>Total Non-Life obligation|Total amount Expected profit in future premiums (‘EPIFP’) gross of reinsurance<br>and taxes (i.e. without considering their impact) for Non-Life obligation.|

_**S.17.03 – Non-Life Technical Provisions – By country**_

_General comments:_

This section relates to annual submission of information for individual entities. The template is not due when the
thresholds for reporting by country described below are not applicable, i.e. the home country represents 100 % of the
sum of the technical provisions calculated as a whole and gross best estimate. When this amount is higher than 90 %
but lower than 100 % then only R0010, R0020,R0030, R0040, R0050, R0060, R0070, R0080 and R0090 shall be
reported.

The negative technical provisions at the level of the line of business or countries shall be considered with absolute value
for the purpose of the calculation of the materiality of the above thresholds.

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.

5.5.2023 EN Official Journal of the European Union L 120/761

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’ compen­
sation’, ‘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:

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.

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Country 1<br>…|Report the country ISO 3166–1 alpha–2 code of each required country in the<br>materiality threshold, row by row.|
|Z0010|Business Type|One of the following options shall be used:<br>1 – Insurance<br>2 – Accepted proportional reinsurance<br>the right value between option (a) and (b)|
|C0020 to<br>C0130/R0010|Gross TP calculated as a whole<br>and Gross BE for different<br>countries – Home country|Amount of gross technical provision calculated as a whole and gross best<br>estimate, by country where the risk is situated or country where the contract<br>was entered into when the country is the Home country, for each Line of<br>Business, regarding direct business only (excluding accepted reinsurance).<br>In some cases undertaking may need to use their judgment/approximations to<br>provide correct data, in line with assumptions used for the calculation of<br>Technical Provisions.|
|C0020 to<br>C0130/R0020|Gross TP calculated as a whole<br>and Gross BE for different<br>countries – EEA countries<br>outside the materiality<br>threshold – not reported by<br>country|Amount of gross technical provision calculated as a whole and gross best<br>estimate, for EEA countries outside the materiality threshold (i.e. those not<br>reported separately by country), except the home country for each Line of<br>Business, regarding direct business only (excluding accepted reinsurance)<br>In some cases undertaking may need to use their judgment/approximations to<br>provide correct data, in line with assumptions used for the calculation of TP.|

L 120/762 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020 to<br>C0130/R0030|Gross TP calculated as a whole<br>and Gross BE for different<br>countries – Non–EEA<br>countries outside the<br>materiality threshold – not<br>reported by country|Amount of gross technical provision calculated as a whole and gross best<br>estimate, for non–EEA countries outside the materiality threshold (i.e. those not<br>reported separately by country), for each Line of Business, regarding direct<br>business only (excluding accepted reinsurance).<br>In some cases undertaking may need to use their judgment/approximations to<br>provide correct data, in line with assumptions used for the calculation of TP.|
|C0020 to<br>C0130/R0041|Gross TP calculated as a whole<br>and Gross BE for different<br>countries accepted propor­<br>tional reinsurance business<br>— Home country|Amount of gross technical provision calculated as a whole and gross best<br>estimate, by country of the direct insurer, for each Line of Business, regarding<br>only accepted proportional reinsurance.<br>In some cases undertakings may need to use their judgment/approximations to<br>provide correct data, in line with assumptions used for the calculation of<br>Technical Provisions.|
|C0020 to<br>C0130/R0050|Gross TP calculated as a whole<br>and Gross BE for different<br>countries accepted propor­<br>tional reinsurance business<br>— EEA countries outside the<br>materiality threshold –<br>not reported by country|Amount of gross technical provision calculated as a whole and gross best<br>estimate, for EEA countries outside the materiality threshold (i.e. those not<br>reported separately by country), except the country of the insurer for each Line<br>of Business, regarding accepted proportional reinsurance.<br>In some cases undertakings may need to use their judgment/approximations to<br>provide meaningful data, in line with assumptions used for the calculation of<br>Technical Provisions.|
|C0020 to<br>C0130/R0060|Gross TP calculated as a whole<br>and Gross BE for different<br>countries accepted propor­<br>tional reinsurance business –<br>Non–EEA countries outside the<br>materiality threshold – not<br>reported by country|Amount of gross technical provision calculated as a whole and gross best<br>estimate, for non–EEA countries outside the materiality threshold (i.e. those not<br>reported separately by country), for each Line of Business, regarding only accepted<br>proportional reinsurance.<br>In some cases undertakings may need to use their judgment/approximations to<br>provide meaningful data, in line with assumptions used for the calculation of<br>Technical Provisions.|
|C0140 to<br>C0170/R0070|Gross TP calculated as a whole<br>and Gross BE for different<br>countries accepted non-<br>proportional reinsurance<br>business<br>— Home country|Amount of gross technical provision calculated as a whole and gross best<br>estimate, by country of the direct insurer, for each Line of Business, regarding<br>only accepted non-proportional reinsurance.<br>In some cases undertakings may need to use their judgment/approximations to<br>provide meaningful data, in line with assumptions used for the calculation of<br>Technical Provisions.|
|C0140 to<br>C0170/R0080|Gross TP calculated as a whole<br>and Gross BE for different<br>countries accepted non-<br>proportional reinsurance<br>business<br>— EEA countries outside the<br>materiality threshold –<br>not reported by country|Amount of gross technical provision calculated as a whole and gross best<br>estimate, for EEA countries outside the materiality threshold (i.e. those not<br>reported separately by country), except the country of the direct insurer for<br>each Line of Business, regarding accepted non-proportional reinsurance.<br>In some cases undertakings may need to use their judgment/approximations to<br>provide meaningful data, in line with assumptions used for the calculation of<br>Technical Provisions.|

5.5.2023 EN Official Journal of the European Union L 120/763

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0140 to<br>C0170/R0090|Gross TP calculated as a whole<br>and Gross BE for different<br>countries accepted non-<br>proportional reinsurance<br>business – Non–EEA countries<br>outside the materiality<br>threshold – not reported by<br>country|Amount of gross technical provision calculated as a whole and gross best<br>estimate, for non–EEA countries outside the materiality threshold (i.e. those not<br>reported separately by country), for each Line of Business, regarding only accepted<br>non-proportional reinsurance.<br>In some cases undertakings may need to use their judgment/approximations to<br>provide meaningful data, in line with assumptions used for the calculation of<br>Technical Provisions.|
|C0020 to<br>C0130/R0100|Gross TP calculated as a whole<br>and Gross BE for different<br>countries – Country 1 [one<br>row for each country in the<br>materiality threshold]|Amount of gross technical provision calculated as a whole and gross best<br>estimate, by country where the risk is situated or country where the contract<br>was entered into, for each Line of Business, regarding direct business only or<br>accepted proportional reinsurance only depending on Z0020 (excluding non-<br>proportional accepted reinsurance).<br>In some cases undertakings may need to use their judgment/approximations to<br>provide meaningful data, in line with assumptions used for the calculation of<br>Technical Provisions.|
|C0140 to<br>C0170/R0110|Gross TP calculated as a whole<br>and Gross BE for different<br>countries – Country 1 [one<br>row for each country in the<br>materiality threshold] for<br>accepted non-proportional<br>reinsurance|Amount of gross technical provision calculated as a whole and gross best<br>estimate, by country where the risk is situated or country where the contract<br>was entered into, for each Line of Business, regarding only accepted non-propor­<br>tional reinsurance.<br>In some cases undertakings may need to use their judgment/approximations to<br>provide meaningful data, in line with assumptions used for the calculation of<br>Technical Provisions.|

_**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 shall be reported for the material non-life line of business, as defined in Annex I to Delegated Regulation
(EU) 2015/35, representing a coverage of 90 % of the non-life technical provisions. Line of business shall be reported in
accordance with the amount of technical provisions, i.e. the line of business with the highest amount of technical
provisions.

The negative technical provisions at the level of the line of business shall be considered with absolute value for the
purpose of the calculation of the materiality of the above thresholds.

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 not be reported.

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;

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010<br>to R0310|Best Estimate Premium<br>Provision (Gross) – Cash out–<br>flows – Future Benefits|Amounts of all the expected payments to policyholders and beneficiaries as<br>defined in Article 78(3) of Directive 2009/138/EC, referred to the whole<br>portfolio of non–life obligations falling within the contract boundary, used in<br>the calculation of premium provisions, from year 1 to year 30 and from year<br>31 and after.|

L 120/764 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0010<br>to R0310|Best Estimate Premium<br>Provision (Gross) – Cash out–<br>flows – Future expenses and<br>other cash–out flows|Amount of expenses that will be incurred in servicing insurance and reinsurance<br>obligations as defined in Article<br>78(1) of Directive 2009/138/EC and in<br>Article 31 of Delegated Regulation (EU) 2015/35 and other cash–out flow<br>items such as taxation payments which are charged to policyholders used in<br>the calculation of premium provisions, referred to the whole portfolio of non–<br>life obligations from year 1 to year 30 and from year 31 and after.|
|C0030/R0010<br>to R0310|Best Estimate Premium<br>Provision (Gross) – Cash in–<br>flows – Future Premiums|Amounts of all the future premiums stemming from existing policies, excluding<br>the past–due premiums, referred to the whole portfolio of non–life obligations,<br>used in the calculation of premium provisions, from year 1 to year 30 and from<br>year 31 and after.|
|C0040/R0010<br>to R0310|Best Estimate Premium<br>Provision (Gross) – Cash in–<br>flows – Other cash–in flows|Amount of recoverables from salvages and subrogations and other cash–in flows<br>(not including investment returns), used in the calculation of premium provisions,<br>referred to the whole portfolio of non–life obligations from year 1 to year 30 and<br>from year 31 and after.|
|C0050/R0010<br>to R0310|Best Estimate Claims Provision<br>(Gross) – Cash out–flows –<br>Future Benefits|Amounts of all the expected payments to policyholders and beneficiaries as<br>defined in Article 78(3) of Directive 2009/138/EC, referred to the whole<br>portfolio of non–life obligations and relating existing contracts, used in the calcu­<br>lation of claims provisions, from year 1 to year 30 and from year 31 and after.|
|C0060/R0010<br>to R0310|Best Estimate Claims Provision<br>(Gross) – Cash out–flows –<br>Future Expenses and other<br>cash–out flows|Amount of expenses that will be incurred in servicing insurance and reinsurance<br>obligations as defined in Article 78(1) of Directive 2009/138/EC and other cash–<br>flow items such as taxation payments which are charged to policyholders used in<br>the calculation of claims provisions, referred to the whole portfolio of non–life<br>obligations from year 1 to year 30 and from year 31 and after.|
|C0070/R0010<br>to R0310|Best Estimate Claims Provision<br>(Gross) – Cash in–flows –<br>Future premiums|Amounts of all the future premiums stemming from existing policies, excluding<br>the past–due premiums, referred to the whole portfolio of non–life obligations<br>used in the calculation of claims provisions, from year 1 to year 30 and from year<br>31 and after.|
|C0080/R0010<br>to R0310|Best Estimate Claims Provision<br>(Gross) – Cash in–flows –<br>Other cash–in flows|Amount of recoverables from salvages and subrogations and other cash–in flows<br>(not including investment returns), used in the calculation of claims provisions,<br>referred to the whole portfolio of non–life obligations and relating existing<br>contracts, from year 1 to year 30 and from year 31 and after.|
|C0090/R0010<br>to R0310|Total recoverable from<br>reinsurance (after the adjust­<br>ment)|Amount of undiscounted cash–flows expected for each year from year 1 to year<br>30 and from year 31 and after.<br>The future cash–flows undiscounted from amounts recoverables from reinsurance<br>and SPVs/Finite Re, including ceded intra group reinsurance, including future<br>reinsurance premiums. Amount shall be reported net of adjustment for<br>counterparty default risk.|
|C1000/R1000|Lines of business included|Identify the material lines of business considered in this template.<br>The following closed list of multi-selection choice shall be used:<br>1 – 1 and 13 Medical expense insurance<br>2 – 2 and 14 Income protection insurance<br>3 – 3 and 15 Workers’ compensation insurance<br>4 – 4 and 16 Motor vehicle liability insurance|

5.5.2023 EN Official Journal of the European Union L 120/765

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||5 – 5 and 17 Other motor insurance<br>6 – 6 and 18 Marine, aviation and transport insurance<br>7 – 7 and 19 Fire and other damage to property insurance<br>8 – 8 and 20 General liability insurance<br>9 – 9 and 21 Credit and suretyship insurance<br>10 – 10 and 22 Legal expenses insurance<br>11 – 11 and 23 Assistance<br>12 – 12 and 24 Miscellaneous financial loss<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance|

_**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 representing a coverage of 90 % of the non-life Technical Provisions. Lines of business
should be selected using a decreasing order of technical provisions;

ii. If the total gross best estimate for one non–life line of business represents more than 10 % 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 for any currency that represents more than 25 % of the gross best estimate of the claims provisions
from that non–life line of business; or

b) Amounts for any currency that represents less than 25 % of the gross best estimate of the claims provisions from
that non–life line of business but more than 5 % of total gross best estimate of the claims provisions.

iii. If the total gross best estimate for one non–life line of business represents less than 10 % 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.

v. For captive insurance and reinsurance undertakings complying with the conditions specified in Article 5(4) and (5),
this template shall be reported without the currency split i.e. Z0030 is reported always as Total.

The negative technical provisions at the level of the line of business or currencies shall be considered with absolute value
for the purpose of the calculation of the materiality of the above thresholds.

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.

L 120/766 EN Official Journal of the European Union 5.5.2023

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 below conditions 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.

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.

If option ‘2 – reporting currency’ is selected in Z0040 ‘currency conversion’, the default value should be reported in
Z0030 ‘currency’.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Line of Business|Identification of the line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, reported. The following closed list shall be used:<br>1 – 1 and 13 Medical expense insurance<br>2 – 2 and 14 Income protection insurance<br>3 – 3 and 15 Workers’ compensation insurance<br>4 – 4 and 16 Motor vehicle liability insurance<br>5 – 5 and 17 Other motor insurance<br>6 – 6 and 18 Marine, aviation and transport insurance<br>7 – 7 and 19 Fire and other damage to property insurance<br>8 – 8 and 20 General liability insurance<br>9 – 9 and 21 Credit and suretyship insurance<br>10 – 10 and 22 Legal expenses insurance<br>11 – 11 and 23 Assistance<br>12 – 12 and 24 Miscellaneous financial loss<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance|
|Z0020|Accident year or Underwriting<br>year|Report the standard used by the undertakings for reporting of claims devel­<br>opment. One of the options from the following closed list shall be used:<br>1 – Accident year<br>2 – Underwriting year|

5.5.2023 EN Official Journal of the European Union L 120/767

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0030|Currency|Identify the ISO 4217 alphabetic code of the currency in which the obligation is<br>denominated.<br>This item shall be filled in with ‘Total’ when reporting the total for the line of<br>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<br>currency (default) or in the reporting currency (otherwise specified). The following<br>closed list shall be used:<br>1 – Original currency<br>2 – Reporting currency<br>Only applicable when reporting by currency.|
|C0010 to<br>C0160/R0100<br>to R0250|Gross Claims Paid (non–<br>cumulative) –Triangle|The Gross Claims Paid, net of salvage and subrogation, excluding expenses, in a<br>triangle showing the developments of the gross claims payment already made: for<br>each of the accident/underwriting years from N–14 (and prior) and all previous<br>reporting periods to – including – N (last reporting year) report the payments<br>already made corresponding at each development year (which is the delay<br>between the accident/underwriting date and the payment date).<br>The data are in absolute amount, non–cumulative and undiscounted.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses.|
|C0170/R0100<br>to R0260|Gross Claims Paid (non–<br>cumulative) – In current year|Total ‘Current year’ reflects the last diagonal (all data referred to last reporting<br>year) from R0100 to R0250.<br>R0260 is the total of R0100 to R0250.|
|C0180/R0100<br>to R0260|Gross Claims Paid – Sum of<br>years (cumulative)|Total ‘Sum of all years’ contains the sum of all data in rows (sum of all payments<br>referred to the accident/underwriting year), including total.|
|C0200 to<br>C0350/R0100<br>to R0250|Gross undiscounted Best<br>Estimate Claims Provisions –<br>Triangle|Triangles of undiscounted best estimate of claims provisions, gross of reinsurance<br>for each of the accident/underwriting years from N–14 (and prior) and all<br>previous reporting periods to – including – N (last reporting year). The best<br>estimate for claims provision relates to claims events occurred before or at the<br>valuation date, whether the claims arising from these events have been reported or<br>not.<br>The data are in absolute amount, non–cumulative and undiscounted, net of<br>salvage and subrogation and excluding any expenses as well as any future<br>premiums.|
|C0360/R0100<br>to R0260|Gross Best Estimate Claims<br>Provisions – Year end (dis­<br>counted data)|Total ‘Year end’ reflects the last diagonal but on a discounted basis (all data<br>referred to last reporting year) from R0100 to R0250.<br>R0260 is the total of R0100 to R0250|
|C0400 to<br>C0550/R0100<br>to R0250|Gross Reported but not Settled<br>Claims (RBNS) – Triangle|Triangles for each of the accident/underwriting years from N–14 (and prior) and<br>all previous reporting periods to – including – N (last reporting year) of provisions<br>in respect of claim events that have happened and been reported to the insurer,<br>but have not yet been settled, excluding incurred but not reported claims (‘IBNR’).<br>These may be case–by–case reserves estimated by claim handlers and do not need<br>to be on a best estimate Solvency II basis. The reported but not settled claims<br>(‘RBNS’) shall be measured using consistent reserve strength over time.|

L 120/768 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||The data are in absolute amount, non–cumulative and undiscounted, net of<br>salvage and subrogation.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses.|
|C0560/R0100<br>to R0260|Gross Reported but not Settled<br>Claims (RBNS) – Year end<br>(discounted data)|Total ‘Year end’ reflects the last diagonal but on a discounted basis (all data<br>referred to last reporting year) from R0100 to R0250.<br>R0260 is the total of R0100 to R0250.|
|C0600 to<br>C0750/R0300<br>to R0450|Reinsurance Recoveries (non–<br>cumulative) – Triangle|Triangles for each of the accident/underwriting years from N–14 (and prior) and<br>all previous reporting periods to – including – N (last reporting year) of payments<br>(claims paid by reinsurer plus reinsurance recoverables), reported in the ‘Gross<br>Claims Paid (non–cumulative)’, covered by a reinsurance contract.<br>The amounts of reinsurance recoverables shall be considered after the adjustment<br>for the counterparty default.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses.|
|C0760/R0300<br>to R0460|Reinsurance Recoveries<br>received (non–cumulative) – In<br>current year|Total ‘Current year’ reflects the last diagonal (all data referred to last reporting<br>year) from R0300 to R0450.<br>R0460 is the total of R0300 to R0450.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses.|
|C0770/R0300<br>to R0450|Reinsurance Recoveries<br>received – Sum of years<br>(cumulative)|Total ‘Sum of years’ contains the sum of all data in rows (sum of all payments<br>referred to the i–accident/underwriting year), including total.|
|C0800 to<br>C0950/R0300<br>to R0450|Undiscounted Best Estimate<br>Claims Provisions –<br>Reinsurance recoverable –<br>Triangle|Provisions referred to the amounts recoverable from reinsurance contracts and<br>special purpose vehicles. In the triangle is required to reported undiscounted data,<br>while the column ‘Year end’ will contain data on discounted basis.<br>The amounts shall be considered after the adjustment for the counterparty default,<br>net of salvage and subrogation and excluding any expenses, as well as any future<br>premiums.|
|C0960/R0300<br>to R0460|Best Estimate Claims<br>Provisions – Reinsurance<br>recoverable – Year end (dis­<br>counted data)|Total ‘Year end’ reflects the last diagonal but a on discounted basis (all data<br>referred to last reporting year) from R0300 to R0450.<br>R0460 is the total of R0300 to R0450.|
|C1000 to<br>C1150/R0300<br>to R0450|Reinsurance RBNS Claims –<br>Triangle|Triangles for each of the accident/underwriting years from N–14 (and prior) and<br>all previous reporting periods to – including – N (last reporting year) of<br>reinsurance share of provisions, reported in the ‘Gross Reported but not Settled<br>Claims (RBNS)’, covered by a reinsurance contract.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses and is net of salvage and subrogation.|
|C1160/R0300<br>to R0460|Reinsurance RBNS Claims –<br>Year end (discounted data)|Total ‘Year end’ reflects the last diagonal but on a discounted basis (all data<br>referred to last reporting year) from R0300 to R0450.<br>R0460 is the total of R0300 to R0450.|

5.5.2023 EN Official Journal of the European Union L 120/769

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C1200 to<br>C1350/R0500<br>to R0650|Net Claims Paid (non–cumu­<br>lative) – Triangle|Triangles for each of the accident/underwriting years from N–14 (and prior) and<br>all previous reporting periods to – including – N (last reporting year) of claims<br>paid net of salvage/subrogation and reinsurance.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses.|
|C1360/R0500<br>to R0660|Net Claims Paid (non–cumu­<br>lative) – In current year|Total ‘Current year’ reflects the last diagonal (all data referred to last reporting<br>year), from R0500 to R0650.<br>R0660 is the total of R0500 to R0650|
|C1370/R0500<br>to R0660|Net Claims Paid – Sum of year<br>(cumulative)|Total ‘Sum of years’ contains the sum of all data in rows (sum of all payments<br>referred to the accident/underwriting year), including total.|
|C1400 to<br>C1550/R0500<br>to R0650|Net Undiscounted Best<br>Estimate Claims Provisions –<br>Triangle|Triangles for each of the accident/underwriting years from N–14 (and prior) and<br>all previous reporting periods to – including – N (last reporting year) of Best<br>Estimate of Claims Provisions, net of reinsurance, net of salvage and subrogation<br>and excluding any expenses, as well as any future premiums.|
|C1560/R0500<br>to R0660|Net Undiscounted Best<br>Estimate Claims Provisions –<br>Year end (discounted data)|Total ‘Year end’ reflects the last diagonal but on a discounted basis (all data<br>referred to last reporting year) from R0500 to R0650.<br>R0660 is the total of R0500 to R0650|
|C1600 to<br>C1750/R0500<br>to R0650|Net RBNS Claims – Triangle|Triangles for each of the accident/underwriting years from N–14 (and prior) and<br>all previous reporting periods to – including – N (last reporting year) of Claims<br>Outstanding net of salvage/subrogation and reinsurance.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses.|
|C1760/R0500<br>to R0660|Net RBNS Claims – Year end<br>(discounted data)|Total ‘Year end’ reflects the last diagonal but on a discounted basis (all data<br>referred to last reporting year) from R0500 to R0650.<br>R0660 is the total of R0500 to R0650.|

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

|C1800 to<br>C1940/R0700|Historic inflation rate – total|In the case of use of run–off techniques that explicitly take into account inflation<br>in order to adjust data report by year, and for the 15 years, historic inflation rate<br>used to adjust historical paid losses triangles.|
|---|---|---|
|C1800 to<br>C1940/R0710|Historic inflation rate –<br>external inflation|In the case of use of run–off techniques that explicitly take into account inflation<br>in order to adjust data report, by year, and for the 15 years, historic external<br>inflation: which is the ‘economic’ or ‘general’ inflation, i.e. the increase of the price<br>of goods and services in a specific economy (e.g. Consumer Price Index, Producer<br>Price Index, etc.|
|C1800 to<br>C1940/R0720|Historic inflation rate – endo­<br>genous inflation|In the case of use of run–off techniques that explicitly take into account inflation<br>in order to adjust data report, by year, and for the 15 years, historic endogenous<br>inflation: which is an increase of claim costs specific of the line of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35, under consideration.|

L 120/770 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C2000 to<br>C2140/R0730|Expected inflation rate – total|In the case of use of run–off techniques that explicitly take into account inflation<br>in order to adjust data report by year, and for the 15 years, expected inflation rate<br>used to adjusted historical paid losses triangles.|
|C2000 to<br>C2140/R0740|Expected inflation rate –<br>external inflation|In the case of use of run–off techniques that explicitly take into account inflation<br>in order to adjust data report, by year, and for the 15 years, expected external<br>inflation: which is the ‘economic’ or ‘general’ inflation, i.e. the increase of the price<br>of goods and services in a specific economy (e.g. Consumer Price Index, Producer<br>Price Index, etc.|
|C2000 to<br>C2140/R0750|Expected inflation rate –<br>endogenous inflation|In the case of use of run–off techniques that explicitly take into account inflation<br>in order to adjust data report, by year, and for the 15 years, expected endogenous<br>inflation: which is an increase of claim costs specific of the line of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35, under consideration.|
|C2200/R0760|Description of inflation rate<br>used|In the case of use of run–off techniques that explicitly take into account inflation<br>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).

RBNS claims shall be reported undiscounted.

This template must be filled for each material non-life line of Business for direct business, as defined in Annex I to
Delegated Regulation (EU) 2015/35, representing a coverage of 90 % of the non-life technical provisions. Line of
business should be selected using a decreasing order of technical provisions.

The negative technical provisions at the level of the line of business shall be considered with absolute value for the
purpose of the calculation of the materiality of the above thresholds.

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 by Line of Business. 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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Line of business|Identification of the line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, reported. The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance|

5.5.2023 EN Official Journal of the European Union L 120/771

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss|
|Z0020|Accident year/Underwriting<br>year|Report the standard used by the undertakings for reporting of claims devel­<br>opment. One of the options from the following closed list shall be used:<br>1 – Accident year<br>2 – Underwriting year|
|C0020/R0010<br>to R0160|RBNS claims. Open Claims at<br>the beginning of the year,<br>Open Claims at the end of the<br>year – Number of claims|The number of open claims at the beginning of the year and still open at the end<br>of the reporting year, by accident/underwriting years from the year N–1 (the year<br>before the reporting year) to N–14, amount of all previous reporting periods prior<br>to N–14 and the total of all the years from N–1 to prior to year N–14.|
|C0030/R0010<br>to R0160|RBNS claims. Open Claims at<br>the beginning of the year,<br>Open Claims at the end of the<br>year – Gross RBNS at the<br>beginning of the year|The amount of gross RBNS Claims, net of salvage and subrogation, at the<br>beginning of the year and still open at the end of the reporting year, by accident/<br>underwriting years from the year N–1 (the year before the reporting year) to N–<br>14, amount of all previous reporting periods prior to N–14 and the total of all the<br>years from N–1 to prior to year N–14.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0040/R0010<br>to R0160|RBNS claims. Open Claims at<br>the beginning of the year,<br>Open Claims at the end of the<br>year – Gross payments made<br>during the current year|The amount of gross payments, net of salvage and subrogation, made during the<br>current year regarding claims still open at the end of the reporting year, by<br>accident/underwriting years from the year N–1 (the year before the reporting<br>year) to N–14, amount of all previous reporting periods prior to N–14 and the<br>total of all the years from N–1 to prior to year N–14.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0050/R0010<br>to R0160|RBNS claims. Open Claims at<br>the beginning of the year,<br>Open Claims at the end of the<br>year – Gross RBNS at the end<br>of the period|The amount of gross RBNS Claims, net of salvage and subrogation, at the end of<br>the period regarding claims still open at the end of the reporting year, by<br>accident/underwriting years from the year N–1 (the year before the reporting<br>year) to N–14, amount of all previous reporting periods prior to N–14 and the<br>total of all the years from N–1 to prior to year N–14.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|

L 120/772 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060/R0010<br>to R0160|RBNS claims. Open Claims at<br>the beginning of the year,<br>Closed Claims at the end of<br>the year, settled with payment<br>– Number of claims ended<br>with payments|The number of Claims open at the beginning of the year and closed at the end of<br>the year and settled with payments, by accident/underwriting years from the year<br>N–1 (the year before the reporting year) to N–14, amount of all previous<br>reporting periods prior to N–14 and the total of all the years from N–1 to<br>prior to year N–14.|
|C0070/R0010<br>to R0160|RBNS claims. Open Claims at<br>the beginning of the year,<br>Closed Claims at the end of<br>the year, settled with payment<br>– Gross RBNS at the beginning<br>of the year|The amount of gross RBNS Claims, net of salvage and subrogation, open at the<br>beginning of the year and closed at the end of the year and settled with payments,<br>by accident/underwriting years from the year N–1 (the year before the reporting<br>year) to N–14, amount of all previous reporting periods prior to N–14 and the<br>total of all the years from N–1 to prior to year N–14.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0080/R0010<br>to R0160|RBNS claims. Open Claims at<br>the beginning of the year,<br>Closed Claims at the end of<br>the year, settled with payment<br>– Gross payments made<br>during the current year|The amount of gross payments, net of salvage and subrogation, made during the<br>current year regarding claims closed at the end of the reporting year and settled<br>with payments, by accident/underwriting years from the year N–1 (the year before<br>the reporting year) to N–14, amount of all previous reporting periods prior to N–<br>14 and the total of all the years from N–1 to prior to year N–14.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims|
|C0090/R0010<br>to R0160|RBNS claims. Open Claims at<br>the beginning of the year,<br>Closed Claims at the end of<br>the year, settled without any<br>payment – Number of claims<br>ended without any payment|The number of Claims open at the beginning of the year and closed at the end of<br>the year and settled without any payment, by accident/underwriting years from<br>the year N–1 (the year before the reporting year) to N–14, amount of all previous<br>reporting periods prior to N–14 and the total of all the years from N–1 to prior<br>to year N–14.|
|C0100/R0010<br>to R0160|RBNS claims. Open Claims at<br>the beginning of the year,<br>Closed Claims at the end of<br>the year, settled without any<br>payment – Gross RBNS at the<br>beginning of the year referred<br>to claims settled without any<br>payment|The amount of gross RBNS Claims, net of salvage and subrogation, open at the<br>beginning of the year and closed at the end of the year and settled without any<br>payment, by accident/underwriting years from the year N–1 (the year before the<br>reporting year) to N–14, amount of all previous reporting periods prior to N–14<br>and the total of all the years from N–1 to prior to year N–14.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0110/R0010<br>to R0160|Claims reported during the<br>year, Open Claims at the end<br>of the year – Number of<br>claims|The number of claims reported during the year and still open at the end of the<br>year, by accident/underwriting years from the year N–1 (the year before the<br>reporting year) to N–14, amount of all previous reporting periods prior to N–<br>14 and the total of all the years from N–1 to prior to year N–14.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0120/R0010<br>to R0160|Claims reported during the<br>year, Open Claims at the end<br>of the year – Gross payments<br>made during the current year|The amount of gross payments, net of salvage and subrogation, made during the<br>current year regarding claims reported during the year and still open at the end of<br>the reporting year, by accident/underwriting years from the year N–1 (the year<br>before the reporting year) to N–14, amount of all previous reporting periods prior<br>to N–14 and the total of all the years from N–1 to prior to year N–14.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0130/R0010<br>to R0160|Claims reported during the<br>year, Open Claims at the end<br>of the year – Gross RBNS at<br>the end of the period|The amount of gross RBNS Claims, net of salvage and subrogation, at the end of<br>the period regarding claims reported during the year and still open at the end of<br>the reporting year, by accident/underwriting years from the year N–1 (the year<br>before the reporting year) to N–14, amount of all previous reporting periods prior<br>to N–14 and the total of all the years from N–1 to prior to year N–14.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0140/R0010<br>to R0160|Claims reported during the<br>year, Closed Claims at the end<br>of the year, settled with<br>payment – Number of claims<br>ended with payments|The number of Claims reported during the year and closed at the end of the year<br>and settled with payments, by accident/underwriting years from the year N–1 (the<br>year before the reporting year) to N–14, amount of all previous reporting periods<br>prior to N–14 and the total of all the years from N–1 to prior to year N–14.|
|C0150/R0010<br>to R0160|Claims reported during the<br>year, Closed Claims at the end<br>of the year, settled with<br>payment – Gross payments<br>made during the current year|The amount of gross payments, net of salvage and subrogation, made during the<br>current year regarding claims reported during the year and closed at the end of<br>the year and settled with payments, by accident/underwriting years from the year<br>N–1 (the year before the reporting year) to N–14, amount of all previous<br>reporting periods prior to N–14 and the total of all the years from N–1 to<br>prior to year N–14.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0160/R0010<br>to R0160|Claims reported during the<br>year, Closed Claims at the end<br>of the year, settled without any<br>payment – Number of claims<br>ended without any payment|The number of Claims reported during the year and closed at the end of the year<br>and settled without any payment, by accident/underwriting years from the year<br>N–1 (the year before the reporting year) to N–14, amount of all previous<br>reporting periods prior to N–14 and the total of all the years from N–1 to<br>prior to year N–14.|
|C0170/R0010<br>to R0160|Reopen claims during the year,<br>Open Claims at the end of the<br>year – Number of claims|The number of Claims reopened during the year and still open at the end of the<br>year, by accident/underwriting years from the year N–1 (the year before the<br>reporting year) to N–14, amount of all previous reporting periods prior to N–<br>14 and the total of all the years from N–1 to prior to year N–14.|

L 120/774 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0180/R0010<br>to R0160|Reopen claims during the year,<br>Open Claims at the end of the<br>year – Gross payments made<br>during the current year|The amount of gross payments, net of salvage and subrogation, made during the<br>current year regarding claims reopened during the year and still open at the end<br>of the year, by accident/underwriting years from the year N–1 (the year before the<br>reporting year) to N–14, amount of all previous reporting periods prior to N–14<br>and the total of all the years from N–1 to prior to year N–14.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0190/R0010<br>to R0160|Reopen claims during the year,<br>Open Claims at the end of the<br>year – Gross RBNS at the end<br>of the period|The amount of gross RBNS Claims, net of salvage and subrogation, at the end of<br>the period regarding claims reopened during the year and still open at the end of<br>the year, by accident/underwriting years from the year N–1 (the year before the<br>reporting year) to N–14, amount of all previous reporting periods prior to N–14<br>and the total of all the years from N–1 to prior to year N–14.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0200/R0010<br>to R0160|Reopen claims during the year,<br>Closed Claims at the end of<br>the period – Number of claims<br>ended with payments|The number of Claims reopened during the year and closed at the end of the year<br>and ended with payments, by accident/underwriting years from the year N–1 (the<br>year before the reporting year) to N–14, amount of all previous reporting periods<br>prior to N–14 and the total of all the years from N–1 to prior to year N–14.|
|C0210/R0010<br>to R0160|Reopen claims during the year,<br>Closed Claims at the end of<br>the period – Gross payments<br>made during the current year|The amount of gross payments, net of salvage and subrogation, made during the<br>current year regarding claims reopened during the year and closed at the end of<br>the year with payments, by accident/underwriting years from the year N–1 (the<br>year before the reporting year) to N–14, amount of all previous reporting periods<br>prior to N–14 and the total of all the years from N–1 to prior to year N–14.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0110/R0170|Claims reported during the<br>year, Open Claims at the end<br>of the year – Number of<br>claims|The number of claims reported during the year and still open at the end of the<br>year, for the accident/underwriting year, regarding the reporting year N.|
|C0120/R0170|Claims reported during the<br>year, Open Claims at the end<br>of the year – Gross payments<br>made during the current year|The amount of gross payments, net of salvage and subrogation, made during the<br>current year regarding claims reported during the year and still open at the end of<br>the reporting year, for the accident/underwriting year, regarding the reporting<br>year N.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|

5.5.2023 EN Official Journal of the European Union L 120/775

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0130/R0170|Claims reported during the<br>year, Open Claims at the end<br>of the year – Gross RBNS at<br>the end of the period|The amount of gross RBNS Claims, net of salvage and subrogation, at the end of<br>the period regarding claims reported during the year and still open at the end of<br>the reporting year, for the accident/underwriting year, regarding the reporting<br>year N.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0140/R0170|Claims reported during the<br>year, Closed Claims at the end<br>of the year, settled with<br>payment – Number of claims<br>ended with payments|The number of Claims reported during the year and closed at the end of the year<br>and settled with payments, for the accident/underwriting year, regarding the<br>reporting year N.|
|C0150/R0170|Claims reported during the<br>year, Closed Claims at the end<br>of the year, settled with<br>payment – Gross payments<br>made during the current year|The amount of gross payments, net of salvage and subrogation, made during the<br>current year regarding claims reported during the year and closed at the end of<br>the year and settled with payments, for the accident/underwriting year, regarding<br>the reporting year N.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0160/R0170|Claims reported during the<br>year, Closed Claims at the end<br>of the year, settled without any<br>payment – Number of claims<br>ended without any payment|The number of Claims reported during the year and closed at the end of the year<br>and settled without any payment, for the accident/underwriting year, regarding the<br>reporting year N.|
|C0110/R0180|Total Claims reported during<br>the year, Open Claims at the<br>end of the year – Number of<br>claims|Total number of claims reported during the year still open at the end of the year.|
|C0120/R0180|Total Claims reported during<br>the year, Open Claims at the<br>end of the year – Gross<br>payments made during the<br>current year|Total of gross payments, net of salvage and subrogation, made during the current<br>year in relation to total number of claims reported during the year still open at<br>the end of the year.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0130/R0180|Total Claims reported during<br>the year, Open Claims at the<br>end of the year – Gross RBNS<br>at the end of the period|Total of Gross RBNS, net of salvage and subrogation, at the end of the period in<br>relation to total number of claims reported during the year still open at the end of<br>the year.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|

L 120/776 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0140/R0180|Total Claims reported during<br>the year, Closed Claims at the<br>end of the year, settled with<br>payment – Number of claims<br>ended with payments|Total number of claims reported during the year and settled with payments.|
|C0150/R0180|Total Claims reported during<br>the year, Closed Claims at the<br>end of the year, settled with<br>payment – Gross payments<br>made during the current year|Gross payments, net of salvage and subrogation, made during the current year in<br>relation to claims reported during the year and settled with payments.<br>The amount includes all the elements that compose the claim itself but excludes<br>any expenses except those attributable to specific claims.|
|C0160/R0180|Total Claims reported during<br>the year, Closed Claims at the<br>end of the year, settled without<br>any payment – Number of<br>claims ended without any<br>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.

This template shall be reported for each material non-life line of Business for direct business, as defined in Annex I to
Delegated Regulation (EU) 2015/35, representing a coverage of 90 % of the non-life technical provisions. Line of
business shall be reported in accordance with the amount of technical provisions, i.e. the line of business with the
highest amount of technical provisions.

The negative technical provisions at the level of the line of business shall be considered with absolute value for the
purpose of the calculation of the materiality of the threshold.

The loss distribution profile non–life shows the distribution, in (predefined) brackets, of the accumulated claims incurred
at the end of the reporting year.

Accumulated 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. Historical data, starting from the first time application of Solvency II, is required.

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.

5.5.2023 EN Official Journal of the European Union L 120/777

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Line of business|Identification of the line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, reported. The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss|
|Z0020|Accident year/underwriting<br>year|Report the standard used by the undertakings for reporting of template S.19.01.<br>The following closed list shall be used:<br>1 – Accident year<br>2 – Underwriting year|
|C0030/R0010<br>to R0210|Start claims incurred|Start amount of the interval of the corresponding bracket.<br>In case the reporting currency is in Euros, one of the following 5 base options<br>based on the normal loss distribution can be used:<br>1 – 20 brackets of 5000 plus 1 extra open bracket for accumulated incurred<br>losses > 100 000.<br>2 – 20 brackets of 50000 plus 1 extra open bracket for accumulated incurred<br>losses > 1 million.<br>3 – 20 brackets of 250 000 plus 1 extra open bracket for accumulated incurred<br>losses > 5 million.<br>4 – 20 brackets of 1 million plus 1 extra open bracket for accumulated incurred<br>losses > 20 million.<br>5 – 20 brackets of 5 million plus 1 extra open bracket for accumulated incurred<br>losses > 100 million.<br>However, an undertaking shall use undertaking specific brackets, in particular<br>when accumulated incurred losses < 100 000 to guarantee that the level of<br>detail is sufficient to provide adequate insight in the distribution of the<br>accumulated claims incurred, unless already specified by the supervisory authority.|

L 120/778 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||The option chosen needs to be used consistently over the reporting periods,<br>unless the distribution of claims changes significantly.<br>For different reporting currencies National Supervisory Authorities need to define<br>the equivalent options for the amounts to be used in the 20 brackets.|
|C0040/R0010<br>to R0200|End claims incurred|End amount of the interval of the corresponding bracket.|
|C0050, C0070,<br>C0090, C0110,<br>C0130, C0150,<br>C0170, C0190,<br>C0210, C0230,<br>C0250, C0270,<br>C0290, C0310,<br>C0330/R0010<br>to R0210|Number of claims AY/UWY<br>year N:N–14|The number of claims attributed to each of the accident/underwriting years N to<br>N–14, whose accumulated claims incurred at the end of the reporting year falls<br>within the start amount and end amount of the applicable bracket. The number of<br>claims is the sum of the accumulated number of open claims at the end of the<br>period plus the accumulated number of closed claims ended with payments.|
|C0060, C0080,<br>C0100, C0120,<br>C0140, C0160,<br>C0180, C0200,<br>C0220, C0240,<br>C0260, C0280,<br>C0300, C0320,<br>C0340/R0010<br>to R0210|Total claims incurred AY/UWY<br>year N:N–14|The accumulated and aggregated amount of claims incurred of all individual<br>claims, attributed to each of the accident/underwriting years N to N–14, whose<br>accumulated claims incurred at the end of the reporting year falls within the start<br>amount and end amount of the applicable bracket.<br>For smaller claims, estimations (e.g. default amount) are allowed as long as it is in<br>line with the amounts considered in run–off triangles reported in Non–life<br>Insurance Claims Information (template S.19.01).<br>Accumulated claims incurred means the sum of gross claims paid and gross<br>reported but not settled claims (RBNS) on a case-by-case basis for each and<br>every single claim, open and closed, which belongs to a specific accident year/<br>underwriting year (AY/UWY).|
|C0050, C0070,<br>C0090, C0110,<br>C0130, C0150,<br>C0170, C0190,<br>C0210, C0230,<br>C0250, C0270,<br>C0290, C0310,<br>C0330/R0300|Number of claims AY/UWY<br>year N:N–14 – Total|Total of the accumulated and aggregated number of claims for all brackets for<br>each of the years N to N–14.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060, C0080,<br>C0100, C0120,<br>C0140, C0160,<br>C0180, C0200,<br>C0220, C0240,<br>C0260, C0280,<br>C0300, C0320,<br>C0340/R0300|Total claims incurred AY/UWY<br>year N:N–14 – Total|Total of the accumulated and aggregated claims incurred for all brackets for each<br>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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Risk identification code|The code is a unique identifying number assigned by the undertaking that<br>identifies the risk and shall remain unchanged for subsequent annual reports.|
|C0020|Identification of the company/<br>person to which the risk<br>relates|If the risk relates to a company identify the name of the company to whom the<br>risk relates.<br>If the risk relates to a natural person, pseudonymise the original policy number<br>and report pseudonymised information. Pseudonymous data refer to data that<br>cannot be attributed to a specific individual without the use of additional<br>information, as long as such additional information is kept separately. Consistency<br>over time shall be insured. It implies that if a single underwriting risk appears<br>from one year to another, it shall receive the same pseudonymised format.|

L 120/780 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030|Description risk|The description of the risk. Depending on the line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35, report the type of company,<br>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 Regu­<br>lation (EU) 2015/35. The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss|
|C0050|Description risk category<br>covered|The description of the risk category covered is entity specific and is not<br>mandatory. Also the term ‘risk category’ isn’t based on Level 1 and 2<br>terminologies but can be considered as an extra possibility to give additional<br>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<br>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<br>cover.|
|C0080|Currency|Identify the ISO 4217 alphabetic code of the original currency.|
|C0090|Sum insured|The highest amount that the insurer can be obliged to pay out under the policy.<br>The insured sum relates to the underwriting risk.<br>Where the policy covers a number of exposures/risks across the country the<br>individual underwriting risk with the highest net retention shall be specified. If<br>the risk has been accepted on a co–insurance basis, the insured sum indicates the<br>maximum liability of the reporting non–life insurer. In case of a joint several<br>liability, the part belonging to a defaulting co–insurer must be included as well.|
|C0100|Original deductible policy­<br>holder|Part of the sum insured which is retained by the policyholder.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0110|Type of underwriting model|Type of underwriting model which is used to estimate the exposure of the under­<br>writing risk and the need for reinsurance protection. One of the options in the<br>following closed list shall be used:<br>1 – Sum Insured:<br>the highest amount that the insurer can be obliged to pay out according to the<br>original policy. Sum insured must also be filled when type of underwriting model<br>is not applicable<br>2 – Maximum Possible Loss:<br>loss which may occur when the most unfavourable circumstances being more or<br>less exceptionally combined, the fire is only stopped by impassable obstacles or<br>lack of substance.<br>3 – Probable Maximum Loss:<br>defined as the estimate of the largest loss from a single fire or peril to be expected,<br>assuming the worst single impairment of primary private fire protection systems<br>but with secondary protection systems or organizations (such as emergency<br>organizations and private and/or public fire department response) functioning<br>as intended. Catastrophic conditions like explosions resulting from massive<br>release of flammable gases, which might involve large areas of the plant,<br>detonation of massive explosives, seismic disturbances, tidal waves or flood,<br>falling aircraft, and arson committed in more than one area are excluded in<br>this estimate. This definition is a hybrid form between Maximum Possible Loss<br>and Estimated Maximum Loss that is generally accepted and frequently used by<br>insurers, reinsurers and reinsurance brokers<br>4 – Estimated Maximum Loss:<br>loss that could reasonably be sustained from the contingencies under consider­<br>ation, as a result of a single incident considered to be within the realms of<br>probability taking into account all factors likely to increase or lessen the extent<br>of the loss, but excluding such coincidences and catastrophes which may be<br>possible but remain unlikely.<br>5 – Other:<br>defined as other possible underwriting models used. The type of ‘other’ under­<br>writing model applied must be explained in the Regular Supervisory Report<br>Although abovementioned definitions are used for the line of business, as defined<br>in Annex I to Delegated Regulation (EU) 2015/35, ‘Fire and other damage to<br>property insurance’, similar definitions might be in place for other lines of busi­<br>ness.|
|C0120|Amount underwriting model|Maximum loss amount of the single underwriting risk which is the result of the<br>underwriting model applied. In case no specific type of underwriting model is<br>used the amount must be equal to the sum insured reported in C0090 minus the<br>original deductible reported in C0100.|

L 120/782 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0130|Sum reinsured on a facultative<br>basis, with all reinsurers|Part of the sum insured that the insurer has reinsured on a facultative basis (by<br>treaty and/or by individual cover) with the reinsurers. When the facultative cover<br>is not placed for 100 % but only for 80 % the 20 % not placed shall be considered<br>as retention.|
|C0140|Sum reinsured, other than on<br>facultative basis, with all<br>reinsurers|Part of the sum insured that the insurer has reinsured through traditional<br>reinsurance treaties or another basis (including SPV and Finite Reinsurance)<br>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<br>insured that exceeds the original deductible of the policyholder and is not<br>reinsured.|

_**S.21.03 – Non–life distribution of underwriting risks – by sum insured**_

_General comments:_

This section relates to annual submission of information for individual undertakings.

This template shall be reported for each material non-life line of Business for direct business, as defined in Annex I to
Delegated Regulation (EU) 2015/35, representing a coverage of 90 % of the non-life technical provisions. Line of
business shall be reported in accordance with the amount of technical provisions, i.e. the line of business with the
highest amount of technical provisions.

The negative technical provisions at the level of the line of business shall be considered with absolute value for the
purpose of the calculation of the materiality of the threshold.

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.

5.5.2023 EN Official Journal of the European Union L 120/783

— 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.

|Col1|ITEMS|INSTRUCTIONS|
|---|---|---|
|Z0010|Line of business|Identification of the line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, reported.<br>First category: lines of business that are compulsory for all Member States:<br>— Other motor insurance;<br>— Marine, aviation and transport insurance;<br>— Fire & other damage to property insurance;<br>— Credit & Suretyship insurance.<br>Second category: lines of business that are compulsory at the discretion of each<br>individual NSAs:<br>— Motor vehicle liability insurance;<br>— General liability insurance;<br>— Medical expense insurance;<br>— Income protection insurance;<br>— Worker’s compensation insurance;<br>— Miscellaneous financial loss;<br>— Legal expenses insurance;<br>— Assistance.<br>The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss|
|C0020/R0010–<br>R0210|Start sum insured|Start amount of the interval within which the sum insured of the individual<br>underwriting risk belongs and needs to be aggregated.|

L 120/784 EN Official Journal of the European Union 5.5.2023

|Col1|ITEMS|INSTRUCTIONS|
|---|---|---|
|||In case the reporting currency is in Euros, one of the following 5 base options for<br>the distribution of the underwriting risks can be used:<br>1 – 20 brackets of 25000 plus 1 extra bracket for Sum Insured > 500 000.<br>2 – 20 brackets of 50000 plus 1 extra bracket for Sum Insured > 1 million.<br>3 – 20 brackets of 250 000 plus 1 extra bracket for Sum Insured > 5 million.<br>4 – 20 brackets of 1 million plus 1 extra bracket for Sum Insured > 20 million.<br>5 – 20 brackets of 5 million plus 1 extra bracket for Sum Insured > 100 million.<br>However, an undertaking shall use undertaking specific brackets, in particular<br>when Sum Insured < 100 000 to guarantee that the level of detail is sufficient<br>to provide adequate insight in the distribution of the claims incurred, unless<br>already specified by the supervisory authority.<br>For policies where there is no Sum Insured defined in the policy the undertaking<br>shall do their own estimations or use default values.<br>The option chosen needs to be used consistently over the reporting periods,<br>unless the distribution of claims changes significantly.<br>For different reporting currencies National Supervisory Authorities need to define<br>the equivalent options for the amounts to be used in the 20 brackets.|
|C0030/R0010–<br>R0200|End sum insured|End amount of the interval within which the sum insured of the individual<br>underwriting risk belongs and needs to be aggregated.|
|C0040/R0010–<br>R0210|Number of underwriting risks|The number of underwriting risks whose sum insured falls within the start<br>amount and end amount of the applicable bracket.|
|C0040/R0220|Number of underwriting risks<br>– Total|Total number of underwriting risks reported in all brackets.|
|C0050/R0010–<br>R0210|Total sum insured|The aggregated amount of the sum insured, on a gross basis and using the<br>reporting currency, of all the individual underwriting risks, whose sum insured<br>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<br>the reporting currency, of all the individual underwriting risks reported in all<br>brackets.|
|C0060/R0010–<br>R0210|Total annual written premium|The aggregated amount of the written premium as defined in Article 1(11) of<br>Delegated Regulation (EU) 2015/35of the underlying underwriting risks.|
|C0060/R0220|Total annual written premium<br>– Total|Total of the aggregated amounts of the annual written premium reported in all<br>brackets.|

5.5.2023 EN Official Journal of the European Union L 120/785

_**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 cumulative step–by–step approach shall 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).

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010|Amount with LTG measures<br>and transitionals – Technical<br>Provisions|Total amount of gross technical provisions including long term guarantee<br>measures and transitional measures|
|C0020/R0010|Without transitional on<br>technical provisions –<br>Technical Provisions|Total amount of gross technical provisions without the adjustment due to the<br>transitional deduction to technical provisions, but keeping adjustments due to the<br>volatility adjustment and the matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0010|Impact of transitional on<br>technical provisions –<br>Technical provisions|Amount of the adjustment to the gross technical provisions due to the application<br>of the transitional deduction to technical provisions.<br>It shall be the difference between the technical provisions without transitional<br>deduction to technical provisions and the technical provisions with LTG and<br>transitional measures.|
|C0040/R0010|Without transitional on<br>interest rate – Technical<br>Provisions|Total amount of gross technical provisions without the adjustment due to the<br>transitional adjustment to the relevant risk-free interest rate term structure, but<br>keeping adjustments due to the volatility adjustment and the matching adjustment<br>(‘MA’).<br>If transitional adjustment to the relevant risk-free interest rate term structure is<br>not applicable report the same amount as in C0020.|
|C0050/R0010|Impact of transitional on<br>interest rate – Technical<br>provisions|Amount of the adjustment to the gross technical provisions due to the application<br>of the transitional adjustment to the relevant risk-free interest rate term structure.<br>It shall be the difference between the technical provisions without transitional<br>adjustment to the relevant risk-free interest rate term structure and the technical<br>provisions with LTG and transitional measures.|
|C0060/R0010|Without volatility adjustment<br>and without other transitional<br>measures – Technical Provi­<br>sions|Total amount of gross technical provisions without the adjustments due to the<br>transitional deduction to technical provisions, the transitional adjustment to the<br>relevant risk-free interest rate term structure and the volatility adjustment, but<br>keeping adjustments due to the matching adjustment, if any.<br>If volatility adjustment is not applicable report the same amount as in C0040.|

L 120/786 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0070/R0010|Impact of volatility adjustment<br>set to zero – Technical provi­<br>sions|Amount of the adjustment to the gross technical provisions due to the application<br>of the volatility adjustment. It shall reflect the impact of setting the volatility<br>adjustment to zero.<br>It shall be the difference between the technical provisions without volatility<br>adjustment and without other transitional measures and the maximum between<br>the technical provisions reported under C0010, C0020 and C0040.|
|C0080/R0010|Without matching adjustment<br>and without all the others –<br>Technical Provisions|Total amount of gross technical provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0010|Impact of matching<br>adjustment set to zero –<br>Technical Provisions|Amount of the adjustment to the gross technical provisions due to the application<br>of the matching adjustment. It shall include the impact of setting the volatility<br>adjustment and the matching adjustment to zero.<br>It shall be the difference between the technical provisions without matching<br>adjustment and without all the other transitional measures and the maximum<br>between the technical provisions reported under C0010, C0020, C0040 and<br>C0060.|
|C0100/R0010|Impact of all LTG measures<br>and transitionals – Technical<br>Provisions|Amount of the adjustment to the gross technical provisions due to the application<br>of the LTG measures and transitionals.|
|C0010/R0020|Amount with LTG measures<br>and transitionals – Basic own<br>funds|Total amount of basic own funds calculated considering technical provisions<br>including the adjustments due to the long-term guarantee measures and transi­<br>tional measures.|
|C0020/R0020|Without transitional on<br>technical provisions – Basic<br>own funds|Total amount of basic own funds calculated considering technical provisions<br>without the adjustment due to the transitional deduction to technical provisions,<br>but keeping the adjustments due to the volatility adjustment and the matching<br>adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0020|Impact of transitional on<br>technical provisions – Basic<br>own funds|Amount of the adjustment to the Basic own funds due to the application of the<br>transitional deduction to technical provisions.<br>It shall be the difference between the basic own funds calculated considering the<br>technical provisions without transitional deduction to technical provisions and the<br>basic own funds calculated with the technical provisions with LTG and transi­<br>tional measures.|
|C0040/R0020|Without transitional on<br>interest rate – Basic own funds|Total amount of basic own funds calculated considering technical provisions<br>without the adjustment due to the transitional adjustment to the relevant risk-<br>free interest rate term structure, but keeping the adjustments due to the volatility<br>adjustment and the matching adjustment.|

5.5.2023 EN Official Journal of the European Union L 120/787

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||If transitional adjustment to the relevant risk-free interest rate term structure is<br>not applicable report the same amount as in C0020.|
|C0050/R0020|Impact of transitional on<br>interest rate – Basic own funds|Amount of the adjustment to the basic own funds due to the application of the<br>transitional adjustment to the relevant risk-free interest rate term structure.<br>It shall be the difference between the basic own funds calculated considering the<br>technical provisions without transitional adjustment to the relevant risk-free<br>interest rate term structure and the basic own funds calculated with the<br>technical provisions reported under C0020.|
|C0060/R0020|Without volatility adjustment<br>and without other transitional<br>measures – Basic own funds|Total amount of basic own funds calculated considering technical provisions<br>without the adjustments due to the transitional deduction to technical provisions,<br>the transitional adjustment to the relevant risk-free interest rate term structure and<br>the volatility adjustment, but keeping the adjustments due to the matching<br>adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0020|Impact of volatility adjustment<br>set to zero – Basic own funds|Amount of the adjustment to the Basic own funds due to the application of the<br>volatility adjustment. It shall reflect the impact of setting the volatility adjustment<br>to zero.<br>It shall be the difference between the basic own funds calculated considering the<br>technical provisions without volatility adjustment and without other transitional<br>measures and the basic own funds calculated with the technical provisions<br>reported under C0040.|
|C0080/R0020|Without matching adjustment<br>and without all the others –<br>Basic own funds|Total amount of basic own funds calculated considering technical provisions<br>without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0020|Impact of matching<br>adjustment set to zero – Basic<br>own funds|Amount of the adjustment to the basic own funds due to the application of the<br>matching adjustment. It shall include the impact of setting the volatility<br>adjustment and the matching adjustment to zero.<br>It shall be the difference between the basic own funds calculated considering the<br>technical provisions without matching adjustment and without all the other tran­<br>sitional measures and the basic own funds calculated with the technical provisions<br>reported under C0060.|
|C0100/R0020|Impact of all LTG measures<br>and transitionals – Basic own<br>funds|Amount of the adjustment to the basic own funds due to the application of the<br>LTG measures and transitionals.|
|C0010/R0030|Amount with LTG measures<br>and transitionals – Basic own<br>funds – Excess of assets over<br>liabilities|Total amount of excess of assets over liabilities calculated considering technical<br>provisions including the adjustments due to the long-term guarantee measures<br>and transitional measures.|

L 120/788 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0030|Without transitional on<br>technical provisions – Basic<br>own funds – Excess of assets<br>over liabilities|Total amount of excess of assets over liabilities calculated considering technical<br>provisions without the adjustment due to the transitional deduction to technical<br>provisions, but keeping the adjustments due to the volatility adjustment and the<br>matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0030|Impact of transitional on<br>technical provisions – Basic<br>own funds – Excess of assets<br>over liabilities|Amount of the adjustment to the excess of assets over liabilities due to the<br>application of the transitional deduction to technical provisions.<br>It shall be the difference between the excess of assets over liabilities calculated<br>considering the technical provisions without transitional deduction to technical<br>provisions and the excess of assets over liabilities calculated with the technical<br>provisions with LTG and transitional measures.|
|C0040/R0030|Without transitional on<br>interest rate – Basic own funds<br>– Excess of assets over liabil­<br>ities|Total amount of excess of assets over liabilities calculated considering technical<br>provisions without the adjustment due to the transitional adjustment to the<br>relevant risk-free interest rate term structure, but keeping the adjustments due<br>to the volatility adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is<br>not applicable report the same amount as in C0020.|
|C0050/R0030|Impact of transitional on<br>interest rate – Basic own funds<br>– Excess of assets over liabil­<br>ities|Amount of the adjustment to the excess of assets over liabilities due to the<br>application of the transitional adjustment to the relevant risk-free interest rate<br>term structure.<br>It shall be the difference between the excess of assets over liabilities calculated<br>considering the technical provisions without transitional adjustment to the<br>relevant risk-free interest rate term structure and the excess of assets over liabilities<br>calculated with the technical provisions reported under C0020.|
|C0060/R0030|Without volatility adjustment<br>and without other transitional<br>measures – Basic own funds –<br>Excess of assets over liabilities|Total amount of excess of assets over liabilities calculated considering technical<br>provisions without the adjustments due to the transitional deduction to technical<br>provisions, the transitional adjustment to the relevant risk-free interest rate term<br>structure and the volatility adjustment, but keeping the adjustments due to the<br>matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0030|Impact of volatility adjustment<br>set to zero – Basic own funds<br>– Excess of assets over liabil­<br>ities|Amount of the adjustment to the excess of assets over liabilities due to the<br>application of the volatility adjustment. It shall reflect the impact of setting the<br>volatility adjustment to zero.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||It shall be the difference between the excess of assets over liabilities calculated<br>considering the technical provisions without volatility adjustment and without<br>other transitional measures and the excess of assets over liabilities calculated<br>with the technical provisions reported under C0040.|
|C0080/R0030|Without matching adjustment<br>and without all the others –<br>Basic own funds – Excess of<br>assets over liabilities|Total amount of excess of assets over liabilities calculated considering Technical<br>provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0030|Impact of matching<br>adjustment set to zero – Basic<br>own funds – Excess of assets<br>over liabilities|Amount of the adjustment to the excess of assets over liabilities due to the<br>application of the matching adjustment. It shall include the impact of setting<br>the volatility adjustment and the matching adjustment to zero.<br>It shall be the difference between the excess of assets over liabilities calculated<br>considering the technical provisions without matching adjustment and without all<br>the other transitional measures and the excess of assets over liabilities calculated<br>with the technical provisions reported under C0060.|
|C0100/R0030|Impact of all LTG measures<br>and transitionals – Basic own<br>funds – Excess of assets over<br>liabilities|Amount of the adjustment to the excess of assets over liabilities due to the<br>application of the LTG measures and transitionals.|
|C0010/R0040|Amount with LTG measures<br>and transitionals – Basic own<br>funds – Restricted own funds<br>due to ring–fencing and<br>matching portfolio|Total amount of restricted own funds due to ring–fencing calculated considering<br>technical provisions including the adjustments due to the long-term guarantee<br>measures and transitional measures.|
|C0020/R0040|Without transitional on<br>technical provisions – Basic<br>own funds – Restricted own<br>funds due to ring–fencing and<br>matching portfolio|Total amount of restricted own funds due to ring–fencing calculated considering<br>technical provisions without the adjustment due to the transitional deduction to<br>technical provisions, but keeping the adjustments due to the volatility adjustment<br>and the matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0040|Impact of transitional on<br>technical provisions – Basic<br>own funds – Restricted own<br>funds due to ring–fencing and<br>matching portfolio|Amount of the adjustment to the restricted own funds due to ring–fencing due to<br>the application of the transitional deduction to technical provisions.<br>It shall be the difference between the restricted own funds due to ring–fencing<br>calculated considering the technical provisions without transitional deduction to<br>technical provisions and the restricted own funds due to ring–fencing calculated<br>with the technical provisions with LTG and transitional measures.|

L 120/790 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040/R0040|Without transitional on<br>interest rate – Basic own funds<br>– Restricted own funds due to<br>ring–fencing and matching<br>portfolio|Total amount of restricted own funds due to ring–fencing calculated considering<br>technical provisions without the adjustment due to the transitional adjustment to<br>the relevant risk-free interest rate term structure, but keeping the adjustments due<br>to the volatility adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is<br>not applicable report the same amount as in C0020.|
|C0050/R0040|Impact of transitional on<br>interest rate – Basic own funds<br>– Restricted own funds due to<br>ring–fencing and matching<br>portfolio|Amount of the adjustment to the restricted own funds due to ring–fencing due to<br>the application of the transitional adjustment to the relevant risk-free interest rate<br>term structure.<br>It shall be the difference between the restricted own funds due to ring–fencing<br>calculated considering the technical provisions without transitional adjustment to<br>the relevant risk-free interest rate term structure and the restricted own funds due<br>to ring–fencing calculated with the technical provisions reported under C0020.|
|C0060/R0040|Without volatility adjustment<br>and without other transitional<br>measures – Basic own funds –<br>Restricted own funds due to<br>ring–fencing and matching<br>portfolio|Total amount of restricted own funds due to ring–fencing calculated considering<br>technical provisions without the adjustments due to the transitional deduction to<br>technical provisions, the transitional adjustment to the relevant risk-free interest<br>rate term structure and the volatility adjustment, but keeping the adjustments due<br>to the matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0040|Impact of volatility adjustment<br>set to zero – Basic own funds<br>– Restricted own funds due to<br>ring–fencing and matching<br>portfolio|Amount of the adjustment to the restricted own funds due to ring–fencing due to<br>the application of the volatility adjustment. It shall reflect the impact of setting the<br>volatility adjustment to zero.<br>It shall be the difference between the restricted own funds due to ring–fencing<br>calculated considering the technical provisions without volatility adjustment and<br>without other transitional measures and the restricted own funds due to ring–<br>fencing calculated with the technical provisions reported under C0040.|
|C0080/R0040|Without matching adjustment<br>and without all the others –<br>Basic own funds – Restricted<br>own funds due to ring–fencing<br>and matching portfolio|Total amount of restricted own funds due to ring–fencing calculated considering<br>technical provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0040|Impact of matching<br>adjustment set to zero – Basic<br>own funds – Restricted own<br>funds due to ring–fencing and<br>matching portfolio|Amount of the adjustment to the restricted own funds due to ring–fencing due to<br>the application of the matching adjustment. It shall include the impact of setting<br>the volatility adjustment and the matching adjustment to zero.|

5.5.2023 EN Official Journal of the European Union L 120/791

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||It shall be the difference between the restricted own funds due to ring–fencing<br>calculated considering the technical provisions without matching adjustment and<br>without all the other transitional measures and the restricted own funds due to<br>ring–fencing calculated with the technical provisions reported under C0060.|
|C0100/R0040|Impact of all LTG measures<br>and transitionals – Basic own<br>funds – Restricted own funds<br>due to ring–fencing and<br>matching portfolio|Amount of the adjustment to the restricted own funds due to ring–fencing due to<br>the application of the LTG measures and transitionals.|
|C0010/R0050|Amount with LTG measures<br>and transitionals – Eligible<br>own funds to meet Solvency<br>Capital Requirement|Total amount of eligible own funds to meet SCR calculated considering technical<br>provisions including the adjustments due to the long-term guarantee measures<br>and transitional measures.|
|C0020/R0050|Without transitional on<br>technical provisions – Eligible<br>own funds to meet Solvency<br>Capital Requirement|Total amount of eligible own funds to meet SCR calculated considering technical<br>provisions without the adjustment due to the transitional deduction to technical<br>provisions, but keeping the adjustments due to the volatility adjustment and the<br>matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0050|Impact of transitional on<br>technical provisions – Eligible<br>own funds to meet Solvency<br>Capital Requirement|Amount of the adjustment to the eligible own funds to meet SCR due to the<br>application of the transitional deduction to technical provisions.<br>It shall be the difference between the eligible own funds to meet SCR calculated<br>considering the technical provisions without transitional deduction to technical<br>provisions and the eligible own funds to meet SCR calculated with the technical<br>provisions with LTG and transitional measures.|
|C0040/R0050|Without transitional on<br>interest rate – Eligible own<br>funds to meet Solvency Capital<br>Requirement|Total amount of eligible own funds to meet SCR calculated considering technical<br>provisions without the adjustment due to the transitional adjustment to the<br>relevant risk-free interest rate term structure, but keeping the adjustments due<br>to the volatility adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is<br>not applicable report the same amount as in C0020.|
|C0050/R0050|Impact of transitional on<br>interest rate – Eligible own<br>funds to meet Solvency Capital<br>Requirement|Amount of the adjustment to the eligible own funds to meet SCR due to the<br>application of the transitional adjustment to the relevant risk-free interest rate<br>term structure.<br>It shall be the difference between the eligible own funds to meet SCR calculated<br>considering the technical provisions without transitional adjustment to the<br>relevant risk-free interest rate term structure and the eligible own funds to meet<br>SCR calculated with the technical provisions reported under C0020.|

L 120/792 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060/R0050|Without volatility adjustment<br>and without other transitional<br>measures – Eligible own funds<br>to meet Solvency Capital<br>Requirement|Total amount of eligible own funds to meet SCR calculated considering technical<br>provisions without the adjustments due to the transitional deduction to technical<br>provisions, the transitional adjustment to the relevant risk-free interest rate term<br>structure and the volatility adjustment, but keeping the adjustments due to the<br>matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0050|Impact of volatility adjustment<br>set to zero – Eligible own<br>funds to meet Solvency Capital<br>Requirement|Amount of the adjustment to the eligible own funds to meet SCR due to the<br>application of the volatility adjustment. It shall reflect the impact of setting the<br>volatility adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR calculated<br>considering the technical provisions without volatility adjustment and without<br>other transitional measures and the eligible own funds to meet SCR calculated<br>with the technical provisions reported under C0040.|
|C0080/R0050|Without matching adjustment<br>and without all the others –<br>Eligible own funds to meet<br>Solvency Capital Requirement|Total amount of eligible own funds to meet SCR calculated considering technical<br>provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0050|Impact of matching<br>adjustment set to zero –<br>Eligible own funds to meet<br>Solvency Capital Requirement|Amount of the adjustment to the eligible own funds to meet SCR due to the<br>application of the matching adjustment. It shall include the impact of setting the<br>volatility adjustment and the matching adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR calculated<br>considering the technical provisions without matching adjustment and without all<br>the other transitional measures and the eligible own funds to meet SCR calculated<br>with the technical provisions reported under C0060.|
|C0100/R0050|Impact of all LTG measures<br>and transitionals – Eligible<br>own funds to meet Solvency<br>Capital Requirement|Amount of the adjustment to the eligible own funds to meet SCR due to the<br>application of the LTG measures and transitionals.|
|C0010/R0060|Amount with LTG measures<br>and transitionals – Eligible<br>own funds to meet Solvency<br>Capital Requirement – Tier 1|Total amount of eligible own funds to meet SCR–Tier 1 calculated considering<br>technical provisions including the adjustments due to the long-term guarantee<br>measures and transitional measures.|
|C0020/R0060|Without transitional on<br>technical provisions – Eligible<br>own funds to meet Solvency<br>Capital Requirement – Tier 1|Total amount of eligible own funds to meet SCR–Tier 1 calculated considering<br>technical provisions without the adjustment due to the transitional deduction to<br>technical provisions, but keeping the adjustments due to the volatility adjustment<br>and the matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|

5.5.2023 EN Official Journal of the European Union L 120/793

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0060|Impact of transitional on<br>technical provisions – Eligible<br>own funds to meet Solvency<br>Capital Requirement – Tier 1|Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to<br>the application of the transitional deduction to technical provisions.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 1<br>calculated considering the technical provisions without transitional deduction to<br>technical provisions and the eligible own funds to meet SCR–Tier 1 calculated<br>with the technical provisions with LTG and transitional measures.|
|C0040/R0060|Without transitional on<br>interest rate – Eligible own<br>funds to meet Solvency Capital<br>Requirement – Tier 1|Total amount of eligible own funds to meet SCR–Tier 1 calculated considering<br>technical provisions without the adjustment due to the transitional adjustment to<br>the relevant risk-free interest rate term structure, but keeping the adjustments due<br>to the volatility adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is<br>not applicable report the same amount as in C0020.|
|C0050/R0060|Impact of transitional on<br>interest rate – Eligible own<br>funds to meet Solvency Capital<br>Requirement – Tier 1|Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to<br>the application of the transitional adjustment to the relevant risk-free interest rate<br>term structure.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 1<br>calculated considering the technical provisions without transitional adjustment to<br>the relevant risk-free interest rate term structure and the eligible own funds to<br>meet SCR–Tier 1 calculated with the technical provisions reported under C0020.|
|C0060/R0060|Without volatility adjustment<br>and without other transitional<br>measures – Eligible own funds<br>to meet Solvency Capital<br>Requirement – Tier 1|Total amount of eligible own funds to meet SCR–Tier 1 calculated considering<br>technical provisions without the adjustments due to the transitional deduction to<br>technical provisions, the transitional adjustment to the relevant risk-free interest<br>rate term structure and the volatility adjustment, but keeping the adjustments due<br>to the matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0060|Impact of volatility adjustment<br>set to zero – Eligible own<br>funds to meet Solvency Capital<br>Requirement – Tier 1|Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to<br>the application of the volatility adjustment. It shall reflect the impact of setting the<br>volatility adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 1<br>calculated considering the technical provisions without volatility adjustment and<br>without other transitional measures and the eligible own funds to meet SCR–Tier<br>1 calculated with the technical provisions reported under C0040.|
|C0080/R0060|Without matching adjustment<br>and without all the others –<br>Eligible own funds to meet<br>Solvency Capital Requirement<br>– Tier 1|Total amount of eligible own funds to meet SCR–Tier 1 calculated considering<br>technical provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|

L 120/794 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090/R0060|Impact of matching<br>adjustment set to zero –<br>Eligible own funds to meet<br>Solvency Capital Requirement<br>– Tier 1|Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to<br>the application of the matching adjustment. It shall include the impact of setting<br>the volatility adjustment and the matching adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 1<br>calculated considering the technical provisions without matching adjustment and<br>without all the other transitional measures and the eligible own funds to meet<br>SCR–Tier 1 calculated with the technical provisions reported under C0060.|
|C0100/R0060|Impact of all LTG measures<br>and transitionals – Eligible<br>own funds to meet Solvency<br>Capital Requirement – Tier 1|Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to<br>the application of the LTG measures and transitionals.|
|C0010/R0070|Amount with LTG measures<br>and transitionals – Eligible<br>own funds to meet Solvency<br>Capital Requirement –Tier 2|Total amount of eligible own funds to meet SCR–Tier 2 calculated considering<br>technical provisions including the adjustments due to the long-term guarantee<br>measures and transitional measures.|
|C0020/R0070|Without transitional on<br>technical provisions – Eligible<br>own funds to meet Solvency<br>Capital Requirement –Tier 2|Total amount of eligible own funds to meet SCR–Tier 2 calculated considering<br>technical provisions without the adjustment due to the transitional deduction to<br>technical provisions, but keeping the adjustments due to the volatility adjustment<br>and the matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0070|Impact of transitional on<br>technical provisions – Eligible<br>own funds to meet Solvency<br>Capital Requirement –Tier 2|Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to<br>the application of the transitional deduction to technical provisions.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 2<br>calculated considering the technical provisions without transitional deduction to<br>technical provisions and the eligible own funds to meet SCR–Tier 2 calculated<br>with the technical provisions with LTG and transitional measures.|
|C0040/R0070|Without transitional on<br>interest rate – Eligible own<br>funds to meet Solvency Capital<br>Requirement –Tier 2|Total amount of eligible own funds to meet SCR–Tier 2 calculated considering<br>technical provisions without the adjustment due to the transitional adjustment to<br>the relevant risk-free interest rate term structure, but keeping the adjustments due<br>to the volatility adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is<br>not applicable report the same amount as in C0020.|
|C0050/R0070|Impact of transitional on<br>interest rate – Eligible own<br>funds to meet Solvency Capital<br>Requirement –Tier 2|Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to<br>the application of the transitional adjustment to the relevant risk-free interest rate<br>term structure.|

5.5.2023 EN Official Journal of the European Union L 120/795

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||It shall be the difference between the eligible own funds to meet SCR–Tier 2<br>calculated considering the technical provisions without transitional adjustment to<br>the relevant risk-free interest rate term structure and the eligible own funds to<br>meet SCR–Tier 2 calculated with the technical provisions reported under C0020.|
|C0060/R0070|Without volatility adjustment<br>and without other transitional<br>measures – Eligible own funds<br>to meet Solvency Capital<br>Requirement –Tier 2|Total amount of eligible own funds to meet SCR–Tier 2 calculated considering<br>technical provisions without the adjustments due to the transitional deduction to<br>technical provisions, the transitional adjustment to the relevant risk-free interest<br>rate term structure and the volatility adjustment, but keeping the adjustments due<br>to the matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0070|Impact of volatility adjustment<br>set to zero – Eligible own<br>funds to meet Solvency Capital<br>Requirement –Tier 2|Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to<br>the application of the volatility adjustment. It shall reflect the impact of setting the<br>volatility adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 2<br>calculated considering the technical provisions without volatility adjustment and<br>without other transitional measures and the eligible own funds to meet SCR–Tier<br>2 calculated with the technical provisions reported under C0040.|
|C0080/R0070|Without matching adjustment<br>and without all the others –<br>Eligible own funds to meet<br>Solvency Capital Requirement<br>–Tier 2|Total amount of eligible own funds to meet SCR–Tier 2 calculated considering<br>technical provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0070|Impact of matching<br>adjustment set to zero –<br>Eligible own funds to meet<br>Solvency Capital Requirement<br>–Tier 2|Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to<br>the application of the matching adjustment. It shall include the impact of setting<br>the volatility adjustment and the matching adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 2<br>calculated considering the technical provisions without matching adjustment and<br>without all the other transitional measures and the eligible own funds to meet<br>SCR–Tier 2 calculated with the technical provisions reported under C0060.|
|C0100/R0070|Impact of all LTG measures<br>and transitionals – Eligible<br>own funds to meet Solvency<br>Capital Requirement –Tier 2|Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to<br>the application of the LTG measures and transitionals.|
|C0010/R0080|Amount with LTG measures<br>and transitionals – Eligible<br>own funds to meet Solvency<br>Capital Requirement –Tier 3|Total amount of eligible own funds to meet SCR–Tier 3 calculated considering<br>technical provisions including the adjustments due to the long-term guarantee<br>measures and transitional measures.|

L 120/796 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0080|Without transitional on<br>technical provisions – Eligible<br>own funds to meet Solvency<br>Capital Requirement –Tier 3|Total amount of eligible own funds to meet SCR–Tier 3 calculated considering<br>technical provisions without the adjustment due to the transitional deduction to<br>technical provisions, but keeping the adjustments due to the volatility adjustment<br>and the matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0080|Impact of transitional on<br>technical provisions – Eligible<br>own funds to meet Solvency<br>Capital Requirement –Tier 3|Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to<br>the application of the transitional deduction to technical provisions.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 3<br>calculated considering the technical provisions without transitional deduction to<br>technical provisions and the eligible own funds to meet SCR–Tier 3 calculated<br>with the technical provisions with LTG and transitional measures.|
|C0040/R0080|Without transitional on<br>interest rate – Eligible own<br>funds to meet Solvency Capital<br>Requirement –Tier 3|Total amount of eligible own funds to meet SCR–Tier 3 calculated considering<br>technical provisions without the adjustment due to the transitional adjustment to<br>the relevant risk-free interest rate term structure, but keeping the adjustments due<br>to the volatility adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is<br>not applicable report the same amount as in C0020.|
|C0050/R0080|Impact of transitional on<br>interest rate – Eligible own<br>funds to meet Solvency Capital<br>Requirement –Tier 3|Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to<br>the application of the transitional adjustment to the relevant risk-free interest rate<br>term structure.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 3<br>calculated considering the technical provisions without transitional adjustment to<br>the relevant risk-free interest rate term structure and the eligible own funds to<br>meet SCR–Tier 3 calculated with the technical provisions reported under C0020.|
|C0060/R0080|Without volatility adjustment<br>and without other transitional<br>measures – Eligible own funds<br>to meet Solvency Capital<br>Requirement –Tier 3|Total amount of eligible own funds to meet SCR–Tier 3 calculated considering<br>technical provisions without the adjustments due to the transitional deduction to<br>technical provisions, the transitional adjustment to the relevant risk-free interest<br>rate term structure and the volatility adjustment, but keeping the adjustments due<br>to the matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0080|Impact of volatility adjustment<br>set to zero – Eligible own<br>funds to meet Solvency Capital<br>Requirement –Tier 3|Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to<br>the application of the volatility adjustment. It shall reflect the impact of setting the<br>volatility adjustment to zero.|

5.5.2023 EN Official Journal of the European Union L 120/797

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||It shall be the difference between the eligible own funds to meet SCR–Tier 3<br>calculated considering the technical provisions without volatility adjustment and<br>without other transitional measures and the eligible own funds to meet SCR–Tier<br>3 calculated with the technical provisions reported under C0040.|
|C0080/R0080|Without matching adjustment<br>and without all the others –<br>Eligible own funds to meet<br>Solvency Capital Requirement<br>–Tier 3|Total amount of eligible own funds to meet SCR–Tier 3 calculated considering<br>technical provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0080|Impact of matching<br>adjustment set to zero –<br>Eligible own funds to meet<br>Solvency Capital Requirement<br>–Tier 3|Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to<br>the application of the matching adjustment. It shall include the impact of setting<br>the volatility adjustment and the matching adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 3<br>calculated considering the technical provisions without matching adjustment and<br>without all the other transitional measures and the eligible own funds to meet<br>SCR–Tier 3 calculated with the technical provisions reported under C0060.|
|C0100/R0080|Impact of all LTG measures<br>and transitionals – Eligible<br>own funds to meet Solvency<br>Capital Requirement –Tier 3|Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to<br>the application of the LTG measures and transitionals.|
|C0010/R0090|Amount with LTG measures<br>and transitionals – Solvency<br>Capital Requirement|Total amount of SCR calculated considering technical provisions including the<br>adjustments due to the long-term guarantee measures and transitional measures|
|C0020/R0090|Without transitional on<br>technical provisions –Solvency<br>Capital Requirement|Total amount of SCR calculated considering technical provisions without the<br>adjustment due to the transitional deduction to technical provisions, but<br>keeping the adjustments due to the volatility adjustment and the matching<br>adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0090|Impact of transitional on<br>technical provisions –<br>Solvency Capital Requirement|Amount of the adjustment to the SCR due to the application of the transitional<br>deduction to technical provisions.<br>It shall be the difference between the SCR calculated considering the technical<br>provisions without transitional deduction to technical provisions and the SCR<br>calculated with the technical provisions with LTG and transitional measures.|
|C0040/R0090|Without transitional on<br>interest rate – Solvency Capital<br>Requirement|Total amount of SCR calculated considering technical provisions without the<br>adjustment due to the transitional adjustment to the relevant risk-free interest<br>rate term structure, but keeping the adjustments due to the volatility adjustment<br>and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is<br>not applicable report the same amount as in C0020.|

L 120/798 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050/R0090|Impact of transitional on<br>interest rate – Solvency Capital<br>Requirement|Amount of the adjustment to the SCR due to the application of the transitional<br>adjustment to the relevant risk-free interest rate term structure.<br>It shall be the difference between the SCR calculated considering the technical<br>provisions without transitional adjustment to the relevant risk-free interest rate<br>term structure and the SCR calculated with the technical provisions reported<br>under C0020.|
|C0060/R0090|Without volatility adjustment<br>and without other transitional<br>measures – Solvency Capital<br>Requirement|Total amount of SCR calculated considering Technical provisions without the<br>adjustments due to the transitional deduction to technical provisions, the transi­<br>tional adjustment to the relevant risk-free interest rate term structure and the<br>volatility adjustment, but keeping the adjustments due to the matching<br>adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0090|Impact of volatility adjustment<br>set to zero – Solvency Capital<br>Requirement|Amount of the adjustment to the SCR due to the application of the volatility<br>adjustment. It shall reflect the impact of setting the volatility adjustment to zero.<br>It shall be the difference between the SCR calculated considering the technical<br>provisions without volatility adjustment and without other transitional measures<br>and the SCR calculated with the technical provisions reported under C0040.|
|C0080/R0090|Without matching adjustment<br>and without all the others –<br>Solvency Capital Requirement|Total amount of SCR calculated considering Technical provisions without any<br>LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0090|Impact of matching<br>adjustment set to zero –<br>Solvency Capital Requirement|Amount of the adjustment to the SCR due to the application of the matching<br>adjustment. It shall include the impact of setting the volatility adjustment and the<br>matching adjustment to zero.<br>It shall be the difference between the SCR calculated considering the technical<br>provisions without matching adjustment and without all the other transitional<br>measures and the SCR calculated with the technical provisions reported under<br>C0060.|
|C0100/R0090|Impact of all LTG measures<br>and transitionals – Solvency<br>Capital Requirement|Amount of the adjustment to the SCR due to the application of the LTG measures<br>and transitionals.|
|C0010/R0100|Amount with LTG measures<br>and transitionals – Eligible<br>own funds to meet Minimum<br>Capital Requirement|Total amount of eligible own funds to meet MCR calculated considering technical<br>provisions including the adjustments due to the long-term guarantee measures<br>and transitional measures.|
|C0020/R0100|Without transitional on<br>technical provisions – Eligible<br>own funds to meet Minimum<br>Capital Requirement|Total amount of eligible own funds to meet MCR calculated considering technical<br>provisions without the adjustment due to the transitional deduction to technical<br>provisions, but keeping the adjustments due to the volatility adjustment and the<br>matching adjustment.|

5.5.2023 EN Official Journal of the European Union L 120/799

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0100|Impact of transitional on<br>technical provisions – Eligible<br>own funds to meet Minimum<br>Capital Requirement|Amount of the adjustment to the eligible own funds to meet MCR due to the<br>application of the transitional deduction to technical provisions.<br>It shall be the difference between the eligible own funds to meet MCR calculated<br>considering the technical provisions without transitional deduction to technical<br>provisions and the eligible own funds to meet MCR calculated with the technical<br>provisions with LTG and transitional measures.|
|C0040/R0100|Without transitional on<br>interest rate – Eligible own<br>funds to meet Minimum<br>Capital Requirement|Total amount of eligible own funds to meet MCR calculated considering technical<br>provisions without the adjustment due to the transitional adjustment to the<br>relevant risk-free interest rate term structure, but keeping the adjustments due<br>to the volatility adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is<br>not applicable report the same amount as in C0020.|
|C0050/R0100|Impact of transitional on<br>interest rate – Eligible own<br>funds to meet Minimum<br>Capital Requirement|Amount of the adjustment to the Eligible own funds to meet MCR due to the<br>application of the transitional adjustment to the relevant risk-free interest rate<br>term structure.<br>It shall be the difference between the eligible own funds to meet MCR calculated<br>considering the technical provisions without transitional adjustment to the<br>relevant risk-free interest rate term structure and the eligible own funds to meet<br>MCR calculated with the technical provisions reported under C0020.|
|C0060/R0100|Without volatility adjustment<br>and without other transitional<br>measures – Eligible own funds<br>to meet Minimum Capital<br>Requirement|Total amount of Eligible own funds to meet MCR calculated considering Technical<br>provisions without the adjustments due to the transitional deduction to technical<br>provisions, the transitional adjustment to the relevant risk-free interest rate term<br>structure and the volatility adjustment, but keeping the adjustments due to the<br>matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0100|Impact of volatility adjustment<br>set to zero – Eligible own<br>funds to meet Minimum<br>Capital Requirement|Amount of the adjustment to the Eligible own funds to meet MCR due to the<br>application of the volatility adjustment. It shall reflect the impact of setting the<br>volatility adjustment to zero.<br>It shall be the difference between the eligible own funds to meet MCR calculated<br>considering the technical provisions without volatility adjustment and without<br>other transitional measures and the eligible own funds to meet MCR calculated<br>with the technical provisions reported under C0040.|
|C0080/R0100|Without matching adjustment<br>and without all the others –<br>Eligible own funds to meet<br>Minimum Capital Requirement|Total amount of Eligible own funds to meet MCR calculated considering Technical<br>provisions without any LTG measure.|

L 120/800 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0100|Impact of matching<br>adjustment set to zero –<br>Eligible own funds to meet<br>Minimum Capital Requirement|Amount of the adjustment to the Eligible own funds to meet MCR due to the<br>application of the matching adjustment. It shall include the impact of setting the<br>volatility adjustment and the matching adjustment to zero.<br>It shall be the difference between the eligible own funds to meet MCR calculated<br>considering the technical provisions without matching adjustment and without all<br>the other transitional measures and the eligible own funds to meet MCR calculated<br>with the technical provisions reported under C0060.|
|C0100/R0100|Impact of all LTG measures<br>and transitionals – Eligible<br>own funds to meet Minimum<br>Capital Requirement|Amount of the adjustment to the Eligible own funds to meet MCR due to the<br>application of the LTG measures and transitionals.|
|C0010/R0110|Amount with LTG measures<br>and transitionals – Minimum<br>Capital Requirement|Total amount of MCR calculated considering technical provisions including the<br>adjustments due to the long-term guarantee measures and transitional measures.|
|C0020/R0110|Without transitional on<br>technical provisions –<br>Minimum Capital Requirement|Total amount of MCR calculated considering technical provisions without the<br>adjustment due to the transitional deduction to technical provisions, but<br>keeping the adjustments due to the volatility adjustment and the matching<br>adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0110|Impact of transitional on<br>technical provisions –<br>Minimum Capital Requirement|Amount of the adjustment to the MCR due to the application of the transitional<br>deduction to technical provisions.<br>It shall be the difference between the MCR calculated considering the technical<br>provisions without transitional deduction to technical provisions and the MCR<br>calculated with the technical provisions with LTG and transitional measures.|
|C0040/R0110|Without transitional on<br>interest rate – Minimum<br>Capital Requirement|Total amount of MCR calculated considering technical provisions without the<br>adjustment due to the transitional adjustment to the relevant risk-free interest<br>rate term structure, but keeping the adjustments due to the volatility adjustment<br>and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is<br>not applicable report the same amount as in C0020.|
|C0050/R0110|Impact of transitional on<br>interest rate – Minimum<br>Capital Requirement|Amount of the adjustment to the MCR due to the application of the transitional<br>adjustment to the relevant risk-free interest rate term structure.<br>It shall be the difference between the MCR calculated considering the technical<br>provisions without transitional adjustment to the relevant risk-free interest rate<br>term structure and MCR calculated with the technical provisions reported under<br>C0020.|

5.5.2023 EN Official Journal of the European Union L 120/801

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060/R0110|Without volatility adjustment<br>and without other transitional<br>measures – Minimum Capital<br>Requirement|Total amount of MCR calculated considering technical provisions without the<br>adjustments due to the transitional deduction to technical provisions, the transi­<br>tional adjustment to the relevant risk-free interest rate term structure and the<br>volatility adjustment, but keeping the adjustments due to the matching<br>adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0110|Impact of volatility adjustment<br>set to zero – Minimum Capital<br>Requirement|Amount of the adjustment to the MCR due to the application of the volatility<br>adjustment. It shall reflect the impact of setting the volatility adjustment to zero.<br>It shall be the difference between the MCR calculated considering the technical<br>provisions without volatility adjustment and without other transitional measures<br>and the MCR calculated with the technical provisions reported under C0040.|
|C0080/R0110|Without matching adjustment<br>and without all the others –<br>MCR|Total amount of MCR calculated considering technical provisions without any<br>LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0110|Impact of matching<br>adjustment set to zero –<br>Minimum Capital Requirement|Amount of the adjustment to the MCR due to the application of the matching<br>adjustment. It shall include the impact of setting the volatility adjustment and the<br>matching adjustment to zero.<br>It shall be the difference between the MCR calculated considering the technical<br>provisions without matching adjustment and without all the other transitional<br>measures and the MCR calculated with the technical provisions reported under<br>C0060.|
|C0100/R0110|Impact of all LTG measures<br>and transitionals – Minimum<br>Capital Requirement|Amount of the adjustment to the MCR due to the application of the LTG<br>measures and transitionals.|
|C0010-C0100/<br>R0120|With LTG measures and tran­<br>sitionals – Solvency Capital<br>Requirement Ratio|Solvency Capital Requirement ratio calculated considering technical provisions as<br>reported in R0010 of each column<br>Total amount of eligible own funds to meet SCR (R0050) divided by the total<br>amount of SCR (R0090) of each column.|
|C0010-C0100/<br>R0130|Amount with LTG measures<br>and transitionals – Minimum<br>Capital Requirement Ratio|Minimum Capital Requirement ratio calculated considering technical provisions as<br>reported in R0010 of each column.<br>Total amount of eligible own funds to meet MCR (R0100) divided by the total<br>amount of MCR (R0110) of each column.|

_**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.

L 120/802 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Matching portfolio|Indicate the number which is attributed by the undertaking, corresponding to the<br>unique number assigned to each matching portfolio.<br>This number shall be consistent over time and shall be used to identify the<br>matching portfolio number in other templates.|
|C0020/R0010<br>to R0450|Projection of future cash–flows<br>at the end of the reporting<br>period – Longevity, mortality<br>and revision obligations cash<br>outflows|Future cash out–flows related to the longevity, mortality and revision benefits of<br>insurance and reinsurance obligations for each matching portfolio and split by<br>year of due payment of the cash flow, counting the periods of 12 months from<br>the date of reference of the reporting.|
|C0030/R0010<br>to R0450|Projection of future cash–flows<br>at the end of the reporting<br>period – Expenses cash<br>outflows|Future cash out–flows related to the expenses of insurance and reinsurance<br>obligations for each matching portfolio and split by year of due payment of<br>the cash flow, counting the periods of 12 months from the date of reference<br>of the reporting.|
|C0040/R0010<br>to R0450|Projection of future cash–flows<br>at the end of the reporting<br>period – De–risked Assets<br>cash–flows|Cash flows (out–flows and in–flows) of assets linked to each matching portfolio<br>and split by year of due payment or receipt of the cash flow. These flows shall be<br>appropriately corrected to take into account the probability of default or the<br>portion of the long term average of the spread over the risk–free interest rate<br>as set out in Article 53 of Delegated Regulation (EU) 2015/35.|
|C0050/R0010<br>to R0450|Mismatch during reporting<br>period – Positive undiscounted<br>mismatch (inflows > outflows)|If the frequency is lower than yearly, then report the sum of the positive undis­<br>counted mismatches (inflows > outflows) through the year of each row.<br>Positive mismatches for some periods shall not be netted off of negative<br>mismatches.|
|C0060/R0010<br>to R0450|Mismatch during reporting<br>period – Negative undis­<br>counted mismatch (inflows <<br>outflows)|If the frequency is lower than yearly, then report the sum of the deficit undis­<br>counted mismatches (inflows < outflows) through the year of each row.<br>Negative mismatches for some periods shall not be netted off of positive<br>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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Matching portfolio|Indicate the number which is attributed by the undertaking, corresponding to the<br>unique number assigned to each matching portfolio.<br>This number has to be consistent over time and shall be used to identify the<br>matching portfolio number in other templates.|

5.5.2023 EN Official Journal of the European Union L 120/803

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Overall calcu­_<br>_lation of the_<br>_matching_<br>_adjustment_|||
|C0010/R0010|Annual effective rate applied<br>to the CF of the obligations|The annual effective rate, calculated as the single discount rate that, where applied<br>to the cash flows (‘CF’) of the portfolio of insurance or reinsurance obligations,<br>results in a value that is equal to the value in accordance with Article 75 of<br>Directive 2009/138/EC of the portfolio of assigned assets.|
|C0010/R0020|Annual effective rate of the<br>best estimate|The annual effective rate, calculated as the single discount rate that, where applied<br>to the cash flows of the portfolio of insurance or reinsurance obligations, results<br>in a value that is equal to the value of the best estimate of the portfolio of<br>insurance or reinsurance obligations where the time value of money is taken<br>into account using the basic risk–free interest rate term structure.|
|C0010/R0030|Probability of default used to<br>de–risk assets cash flows|The probability of default corresponds to the amount expressed as a financial<br>percentage (same format as for rows R0010 and R0020) used to adjust the assets<br>cash flows of the assigned portfolio of assets pursuant to Article 53 of Delegated<br>Regulation (EU) 2015/35.<br>‘De–risked assets cash flows’ means ‘expected assets cash–flows’ as referred to in<br>Article 53 of Delegated Regulation (EU) 2015/35.<br>This amount shall not include the increase reported in row R0050.|
|C0010/R0040|Portion of the fundamental<br>spread not reflected when de–<br>risking assets cash flows|Portion of the fundamental spread that has not been reflected in the adjustment to<br>the cash–flows of the assigned portfolio of assets as set out in Article 53 of<br>Delegated Regulation (EU) 2015/35.<br>This amount shall be expressed as a financial percentage (same format as rows<br>R0010 and R0020). This amount shall not include the increase reported in row<br>R0050.|
|C0010/R0050|Increase of fundamental spread<br>for sub investment grade assets|Increase of the fundamental spread for sub–investment grade assets expressed as a<br>financial percentage (same format as rows R0010, R0020 and R0120). The<br>increase of the probability of default for sub investment grade assets shall be<br>considered in the de–risking of cash flows.|
|C0010/R0060|Matching adjustment to the<br>risk free rate|Matching adjustment to the risk-free rate for the reported portfolio, reported in<br>basis points using decimal notation, e.g. 100bp reported as 0.01.|
|_Eligibility criteria_<br>_using SCR_<br>_mortality stress_|||
|C0010/R0070|Mortality risk stress for the<br>purpose of the matching<br>adjustment|Increase of the gross best estimate calculated with the basic risk-free rate following<br>a mortality risk stress compared to the gross best estimate calculated with the<br>basic risk rate, as set out in Article 77b (1–f) of Directive 2009/138/EC and<br>Article 52 of Delegated Regulation (EU) 2015/35.|

L 120/804 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Portfolio_|||
|C0010/R0080|Market value of the assets of<br>the portfolio|Solvency II value of the assets of the portfolio.|
|C0010/R0090|Market value of assets linked<br>to inflation|Solvency II value of the assets with return linked to inflation (Article 77b(1) of<br>Directive 2009/138/EC).|
|C0010/R0100|Best estimate linked to<br>inflation|Amount of best estimate of cash flows of the insurance or reinsurance obligations<br>that depend on inflation.|
|C0010/R0110|Market value assets where<br>third party can change the<br>cash flows|Value of the assets where third party can change the cash flows (Article 77b(1) of<br>Directive 2009/138/EC).|
|C0010/R0120|Return on assets – portfolio<br>assets|Identify the de–risked Internal Rate of Return (‘IRR’) of the assets linked to any<br>matching adjustment portfolio measured as the discount rate at which the present<br>value of the cash outflows of an asset equals the present value of its de–risked<br>cash inflows.|
|C0010/R0130|Market value of surrendered<br>contracts|Value of the best estimate of the insurance and reinsurance obligations stemming<br>from contracts underlying each matching adjustment portfolio which have been<br>surrendered during the reporting period.|
|C0010/R0140|Number of surrender options<br>exercised|Number of surrender options exercised during the reporting period related to<br>insurance and reinsurance obligations of each matching portfolio.|
|C0010/R0150|Market value of assets covering<br>surrendered contracts|Value of the assets, valued in accordance with Article 75 of the Directive<br>2009/138/EC, covering the insurance and reinsurance obligations surrendered at<br>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.<br>This amount differs from row R0130 and R0150 where the surrender clause of<br>the contract does not give the policyholder the right to receive the full amount in<br>those rows.|
|_Liabilities_|||
|C0010/R0170|Duration|Measure equivalent to Macaulay duration for liabilities considering all cash flows<br>of insurance or reinsurance obligations arising from portfolios where the<br>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).

5.5.2023 EN Official Journal of the European Union L 120/805

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Overall calcu­_<br>_lation of the_<br>_transitional_<br>_adjustment_|||
|Z0010|Currency|Identify the ISO 4217 alphabetic code of each of the currency for which the<br>transitional adjustment to the relevant risk-free interest rate term structure is<br>applied.|
|C0010/R0010|Solvency I interest rate|The interest rate (as a decimal) as determined by the insurance or reinsurance<br>undertaking in accordance with the laws, regulations and administrative<br>provisions which are adopted pursuant to Article 20 of Directive 2002/83/EC<br>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<br>to the cash flows of the portfolio of admissible insurance and reinsurance<br>obligations, results in a value that is equal to the value of the best estimate of<br>the portfolio of admissible insurance and reinsurance obligations where the time<br>value of money is taken into account using the relevant risk–free interest rate term<br>structure referred to in Article 77(2) of Directive 2009/138/EC.|
|C0010/R0030|Portion of the difference<br>applied at the reporting date|Percentage (as a decimal) of the difference between the Solvency I interest rate<br>(R0010) and the Annual effective rate (R0020) (e.g. 1,00 at the beginning of the<br>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 deci­<br>mal).|
|_Solvency I_<br>_interest rate_|||
|C0020/R0100|Best estimate – Up to 0,5 per<br>cent|Value of the best estimate of the insurance and reinsurance obligations for which<br>the interest rate as determined by the insurance or reinsurance undertaking in<br>accordance with the laws, regulations and administrative provisions which are<br>adopted pursuant to Article 20 of Directive 2002/83/EC at the last date of the<br>application of that Directive was up to 0,5 % (inclusive).<br>Only the guaranteed Best Estimate of obligations stemming from products<br>providing a guaranteed rate shall be considered. The Future Discretionary<br>Benefits shall not be considered.|
|C0020/R0110<br>to R0200|Best estimate – between 0,5 %<br>and 8,0 %|Value of the best estimate of the insurance and reinsurance obligations for which<br>the interest rate as determined by the insurance or reinsurance undertaking in<br>accordance with the laws, regulations and administrative provisions which are<br>adopted pursuant to Article 20 of Directive 2002/83/EC at the last date of the<br>application of that Directive was in the correspondent interval.<br>The lower reference is exclusive and the higher reference is inclusive.<br>Only the guaranteed Best Estimate of obligations stemming from products<br>providing a guaranteed rate shall be considered. The Future Discretionary<br>Benefits shall not be considered.|

L 120/806 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0210|Best estimate – Above 8,0 per<br>cent|Value of the best estimate of the insurance and reinsurance obligations for which<br>the interest rate as determined by the insurance or reinsurance undertaking in<br>accordance with the laws, regulations and administrative provisions which are<br>adopted pursuant to Article 20 of Directive 2002/83/EC at the last date of the<br>application of that Directive was above 8,0 % (exclusive).<br>Only the guaranteed Best Estimate of obligations stemming from products<br>providing a guaranteed rate shall be considered. The Future Discretionary<br>Benefits shall not be considered.|
|C0030/R0100|Average duration of insurance<br>and reinsurance obligations –<br>Up to 0,5 per cent|Residual Macaulay duration of the insurance and reinsurance obligations for<br>which the interest rate as determined by the insurance or reinsurance undertaking<br>in accordance with the laws, regulations and administrative provisions which are<br>adopted pursuant to Article 20 of Directive 2002/83/EC at the last date of the<br>application of that Directive was up to 0,5 % (inclusive).|
|C0030/R0110<br>to R0200|Average duration of insurance<br>and reinsurance obligations –<br>between 0,5 % and 8,0 %|Residual Macaulay duration of the insurance and reinsurance obligations for<br>which the interest rate as determined by the insurance or reinsurance undertaking<br>in accordance with the laws, regulations and administrative provisions which are<br>adopted pursuant to Article 20 of Directive 2002/83/EC at the last date of the<br>application of that Directive was in the correspondent interval.<br>The lower reference is exclusive and the higher reference is inclusive.|
|C0030/R0210|Average duration of insurance<br>and reinsurance obligations –<br>Above 8,0 per cent|Residual Macaulay duration of the insurance and reinsurance obligations for<br>which the interest rate as determined by the insurance or reinsurance undertaking<br>in accordance with the laws, regulations and administrative provisions which are<br>adopted pursuant to Article 20 of Directive 2002/83/EC at the last date of the<br>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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010|Day 1 Solvency II technical<br>provisions|Amount of technical provisions, subject to transitional deduction to technical<br>provisions, after deduction of the amounts recoverable from reinsurance<br>contracts and special purpose vehicles, calculated in accordance with Article 76<br>of Directive 2009/138/EC at the first date of the application of the Directive<br>2009/138/EC. This calculation shall consider all insurance and reinsurance<br>obligations existing at the first date of application of the Directive 2009/138/EC.<br>If a re–calculation was requested on the basis of Article 308d(3) of the Directive<br>2009/138/EC this calculation shall consider only those insurance and reinsurance<br>obligations subject to the transitional and that still exist at the recalculation<br>reference date valued at the reporting date (Solvency II value reducing the<br>contracts not existing anymore).|

5.5.2023 EN Official Journal of the European Union L 120/807

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0020|Technical provisions subject to<br>transitional measure on<br>technical provisions – TP<br>calculated as a whole|Amount of the technical provisions calculated as a whole, subject to transitional<br>deduction to technical provisions, after deduction of the amounts recoverable<br>from reinsurance contracts and special purpose vehicles, calculated in accordance<br>with Article 76 of Directive 2009/138/EC at the reporting date, before the<br>application of the transitional.|
|C0010/R0030|Technical provisions subject to<br>transitional measure on<br>technical provisions – Best<br>estimate|Amount of the best estimate, subject to transitional deduction to technical provi­<br>sions, after deduction of the amounts recoverable from reinsurance contracts and<br>special purpose vehicles, calculated in accordance with Article 76 of Directive<br>2009/138/EC at the reporting date, before the application of the transitional.<br>If a re–calculation was requested on the basis of Article 308d(3) of Directive<br>2009/138/EC this calculation shall consider only those insurance and reinsurance<br>obligations subject to the transitional and that still exist at the recalculation<br>reference date valued at the reporting date (Solvency II value minus contracts<br>not existing anymore).|
|C0010/R0040|transitional measure on<br>technical provisions – Risk<br>margin|Amount of the Risk margin, subject to transitional deduction to technical provi­<br>sions, after deduction of the amounts recoverable from reinsurance contracts and<br>special purpose vehicles, calculated in accordance with Article 76 of Directive<br>2009/138/EC at the reporting date, before the application of the transitional.<br>If a re–calculation was requested on the basis of Article 308d(3) of Directive<br>2009/138/EC this calculation shall consider only those insurance and reinsurance<br>obligations subject to the transitional and that still exist at the recalculation<br>reference date valued at the reporting date (Solvency II value minus contracts<br>not existing anymore).|
|C0010/R0050|Technical provisions subject to<br>transitional measure on<br>technical provisions –<br>Solvency I technical provisions|Amount of technical provisions, subject to transitional deduction to technical<br>provisions, after deduction of the amounts recoverable from reinsurance<br>contracts calculated in accordance with the laws, regulations and administrative<br>provisions which are adopted pursuant to Article 15 of Directive 73/239/EEC,<br>Article 20 of Directive 2002/83/EC and Article 32 of Directive 2005/68/EC on<br>the day before those Directives are repealed pursuant to Article 310 of Directive<br>2009/138/EC.<br>If a re–calculation was requested on the basis of Article 308d(3) of Directive<br>2009/138/EC this calculation shall consider only those insurance and reinsurance<br>obligations existing at the recalculation reference date.|
|C0010/R0060|Technical provisions subject to<br>transitional measure on<br>technical provisions – Portion<br>of the difference adjusted|Percentage (in decimals) of the portion of the difference adjusted.<br>The maximum portion deductible shall decrease linearly at the end of each year<br>from 1 during the year starting from 1 January 2016 to 0 on 1 January 2032.|

L 120/808 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0070|Adjustment to technical<br>provisions after any limitation<br>applied in accordance with<br>Article 308d(4)|Amount of the adjustment to the technical provisions after any limitation applied<br>in accordance with Article 308d(4) of Directive 2009/138/EC, if applicable.<br>If no limitation the amount calculated as R0060*(R0010-R0050) shall be<br>reported.|
|C0010/R0080|Technical provision after tran­<br>sitional on technical provisions|Amount of technical provisions, subject to transitional deduction to technical<br>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 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 by currency and country.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Line of Business|Identify if the information is being reported in relation to life or non-life activity.<br>The following closed list shall be used:<br>1 – Life and health SLT<br>2 – Non–life and health other than that pursued on a similar basis to that of life<br>insurance|
|R0010|Other than reporting 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<br>subject to volatility adjustment<br>(for all currencies)/Total value<br>of all countries|Total value, for all currencies and all countries, of the best estimate of the<br>insurance and reinsurance obligations subject to volatility adjustment.|
|---|---|---|
|C0040/R0020|Part of the Best Estimate<br>subject to volatility adjustment<br>written in the reporting<br>currency/Total value of all<br>countries|Total value for all countries, of the best estimate of the insurance and reinsurance<br>obligations subject to volatility adjustment for the reporting currency.|
|C0050/R0020|Part of the Best Estimate<br>subject to volatility adjustment<br>written in currencies/Total<br>value of all countries|Total value for all countries of the best estimate of the insurance and reinsurance<br>obligations subject to volatility adjustment split by currency.|

5.5.2023 EN Official Journal of the European Union L 120/809

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0030|Total value of Best Estimate<br>subject to volatility adjustment<br>(for all currencies)/Home<br>country|Total value, for all currencies for the home country, of the best estimate of the<br>insurance and reinsurance obligations subject to volatility adjustment.|
|C0040/R0030|Part of the Best Estimate<br>subject to volatility adjustment<br>written in the reporting<br>currency/Home country|Total value for the home country, of the best estimate of the insurance and<br>reinsurance obligations subject to volatility adjustment for the reporting currency.|
|C0050/R0030|Part of the Best Estimate<br>subject to volatility adjustment<br>written in currencies/Home<br>country|Value of the best estimate of the insurance and reinsurance obligations subject to<br>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<br>subject to volatility adjustment<br>(for all currencies) – by<br>country|Total value, for all currencies by country, of the best estimate of the insurance and<br>reinsurance obligations subject to volatility adjustment.|
|C0040/R0040|Part of the Best Estimate<br>subject to volatility adjustment<br>written in the reporting<br>currency – by country|Value of the best estimate of the insurance and reinsurance obligations subject to<br>volatility adjustment for the reporting currency split by country.|
|C0050/R0040|Part of the Best Estimate<br>subject to volatility adjustment<br>written in currencies – by<br>country|Value of the best estimate of the insurance and reinsurance obligations subject to<br>volatility adjustment split by currency and by country.|

_**S.23.01 – Own Funds**_

_General comments:_

This section relates to 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<br>of own shares) – total|This is the total ordinary share capital, both held directly and indirectly (before<br>deduction of own shares). This is the total ordinary share capital of the under­<br>taking that fully satisfies the criteria for Tier 1 or Tier 2 items. Any ordinary share<br>capital that does not fully satisfy the criteria shall be treated as preference shares<br>capital and classified accordingly notwithstanding their description or designation.|
|---|---|---|
|R0010/C0020|Ordinary share capital (gross<br>of own shares) – tier 1<br>unrestricted|This is the amount of paid up ordinary share capital that meets unrestricted Tier 1<br>criteria.|

L 120/810 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0010/C0040|Ordinary share capital (gross<br>of own shares) – tier 2|This is the amount of called up ordinary share capital that meets the criteria for<br>Tier 2.|
|R0030/C0010|Share premium account related<br>to ordinary share capital –<br>total|The total share premium account related to ordinary share capital of the under­<br>taking that fully satisfies the criteria for Tier 1 or Tier 2 items.|
|R0030/C0020|Share premium account related<br>to ordinary share capital – tier<br>1 unrestricted|This is the amount of the share premium account related to ordinary shares that<br>meets the criteria for Tier 1 unrestricted because it relates to ordinary share capital<br>treated as unrestricted Tier 1.|
|R0030/C0040|Share premium account related<br>to ordinary share capital – tier<br>2|This is the amount of the share premium account related to ordinary shares that<br>meets the criteria for Tier 2 because it relates to ordinary share capital treated as<br>Tier 2.|
|R0040/C0010|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual–type<br>undertakings – total|The initial funds, members’ contributions or the equivalent basic own fund item<br>for mutual and mutual–type undertakings that fully meets the criteria for Tier 1 or<br>Tier 2 items.|
|R0040/C0020|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual–type<br>undertakings – tier 1<br>unrestricted|This is the amount of the initial funds, members’ contributions or the equivalent<br>basic own fund item for mutual and mutual–type undertakings that meets the<br>criteria for Tier 1 unrestricted.|
|R0040/C0040|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual–type<br>undertakings – tier 2|This is the amount of the initial funds, members’ contributions or the equivalent<br>basic own fund item for mutual and mutual–type undertakings that meets Tier 2<br>criteria.|
|R0050/C0010|Subordinated mutual member<br>accounts – total|This is the total amount of subordinated mutual member accounts that fully<br>satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.|

5.5.2023 EN Official Journal of the European Union L 120/811

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0050/C0030|Subordinated mutual member<br>accounts – tier 1 restricted|This is the amount of subordinated mutual member accounts that meet the<br>criteria for Tier 1 restricted.|
|R0050/C0040|Subordinated mutual member<br>accounts – tier 2|This is the amount of subordinated mutual member accounts that meet the<br>criteria for Tier 2.|
|R0050/C0050|Subordinated mutual member<br>accounts – tier 3|This is the amount of subordinated mutual member accounts that meet the<br>criteria for Tier 3.|
|R0070/C0010|Surplus funds – total|This is the total amount of surplus funds that fall under Article 91(2) of Directive<br>2009/138/EC.|
|R0070/C0020|Surplus funds – tier 1<br>unrestricted|These are the surplus funds that fall under Article<br>91(2) of Directive<br>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<br>satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.|
|R0090/C0030|Preference shares – tier 1<br>restricted|This is the amount of the preference shares issued by the undertaking that meet<br>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<br>the criteria for Tier 2.|

L 120/812 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0090/C0050|Preference shares – tier 3|This is the amount of the preference shares issued by the undertaking that meet<br>the criteria for Tier 3.|
|R0110/C0010|Share premium account related<br>to preference shares – total|The total share premium account related to preference shares capital of the<br>undertaking that fully satisfies the criteria for Tier 1 restricted, Tier 2 or Tier 3<br>items.|
|R0110/C0030|Share premium account related<br>to preference shares – tier 1<br>restricted|This is the amount of the share premium account that relates to preference shares<br>that meets the criteria for Tier 1 restricted items because it relates to preference<br>shares treated as Tier 1 restricted items.|
|R0110/C0040|Share premium account related<br>to preference shares – tier 2|This is the amount of the share premium account that relates to preference shares<br>that meets the criteria for Tier 2 because it relates to preference shares treated as<br>Tier 2.|
|R0110/C0050|Share premium account related<br>to preference shares – tier 3|This is the amount of the share premium account that relates to preference shares<br>that meets the criteria for Tier 3 because it relates to preference shares treated as<br>Tier 3.|
|R0130/C0010|Reconciliation reserve – total|The total reconciliation reserve represents reserves (e.g. retained earnings), net of<br>adjustments (e.g. ring–fenced funds). It results mainly from differences between<br>accounting valuation and valuation in accordance with Article 75 of Directive<br>2009/138/EC.|
|R0130/C0020|Reconciliation reserve – tier 1<br>unrestricted|The reconciliation reserve represents reserves (e.g. retained earnings), net of<br>adjustments (e.g. ring–fenced funds). It results mainly from differences between<br>accounting valuation and valuation in accordance with 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<br>restricted|This is the amount of subordinated liabilities issued by the undertaking that meet<br>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<br>the criteria for Tier 2.|
|R0140/C0050|Subordinated liabilities – tier 3|This is the amount of subordinated liabilities issued by the undertaking that meet<br>the criteria for Tier 3.|

5.5.2023 EN Official Journal of the European Union L 120/813

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0160/C0010|An amount equal to the value<br>of net deferred tax assets –<br>total|This is the total amount of net deferred tax assets of the undertaking.|
|R0160/C0050|An amount equal to the value<br>of net deferred tax assets –<br>tier 3|This is the amount of net deferred tax assets of the undertaking that meet the tier<br>3 classification criteria. Net deferred taxes should appear, if there is an excess of<br>deferred tax assets over the deferred tax liabilities. If the deferred tax liabilities are<br>higher than the deferred tax assets, then the net deferred tax assets should be<br>equal to 0.|
|R0180/C0010|Other own fund items<br>approved by the supervisory<br>authority as basic own funds<br>not specified above – total|This is the total of basic own fund items not identified above and that received<br>supervisory approval.|
|R0180/C0020|Other own fund items<br>approved by the supervisory<br>authority as basic own funds<br>not specified above – tier 1<br>unrestricted|This is the amount of basic own fund items not identified above that meet Tier 1<br>unrestricted criteria and that received supervisory approval.|
|R0180/C0030|Other own fund items<br>approved by the supervisory<br>authority as basic own funds<br>not specified above – Tier 1<br>restricted|This is the amount of basic own fund items not identified above which meet the<br>criteria for Tier 1, restricted items and that received supervisory approval.|
|R0180/C0040|Other own fund items<br>approved by the supervisory<br>authority as basic own funds<br>not specified above – tier 2|This is the amount of basic own fund items not identified above that meet the<br>criteria for Tier 2 and that received supervisory approval.|
|R0180/C0050|Other own fund items<br>approved by the supervisory<br>authority as basic own funds<br>not specified above – tier 3|This is the amount of basic own fund items not identified above that meet the<br>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_

L 120/814 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||Subordinated liabilities which do not count as basic own funds shall not be<br>reported here, but on the balance sheet (template S.02.01) as subordinated<br>liabilities that do not count as basic own funds.|

|Deductions|Col2|Col3|
|---|---|---|
|R0230/C0010|Deduction for participations in<br>financial and credit institutions<br>– total|This is the total deduction for participations in financial and credit institutions in<br>accordance with Article 68 of Delegated Regulation (EU) 2015/35.|
|R0230/C0020|Deduction for participations in<br>financial and credit institutions<br>– tier 1 unrestricted|This is the amount of the deduction for participations in financial and credit<br>institutions that are deducted from tier 1 unrestricted in accordance with<br>Article 68 of Delegated Regulation (EU) 2015/35.|
|R0230/C0030|Deduction for participations in<br>financial and credit institutions<br>– tier 1 restricted|This is the amount of the deduction for participations in financial and credit<br>institutions that are deducted from tier 1 restricted in accordance with Article 68<br>of Delegated Regulation (EU) 2015/35.|
|R0230/C0040|Deduction for participations in<br>financial and credit institutions<br>– tier 2|This is the amount of the deduction for participations in financial and credit<br>institutions that are deducted from tier 2 in accordance with Article 68 of<br>Delegated Regulation (EU) 2015/35.|
|R0230/C0050|Deduction for participations in<br>financial and credit institutions<br>– Tier 3|This is the amount of the deduction for participations in financial and credit<br>institutions that are deducted from Tier 3 in accordance with Article 68 of<br>Delegated Regulation (EU) 2015/35.|

_Total basic own funds after deductions_

|R0290/C0010|Total basic own funds after<br>deductions – total|This is the total amount of basic own fund items after deductions.|
|---|---|---|
|R0290/C0020|Total basic own funds after<br>deductions – tier 1<br>unrestricted|This is the amount of basic own fund items after deductions that meet the criteria<br>for Tier 1 unrestricted items.|
|R0290/C0030|Total basic own funds after<br>deductions – tier 1 restricted|This is the amount of basic own fund items after deductions that meet the criteria<br>for Tier 1 restricted items.|
|R0290/C0040|Total basic own funds after<br>deductions – tier 2|This is the amount of basic own fund items after deductions that meet the criteria<br>for Tier 2.|
|R0290/C0050|Total basic own funds after<br>deductions – tier 3|This is the amount of basic own fund items after deductions that meet the criteria<br>for Tier 3.|

_Ancillary own funds_

|R0300/C0010|Unpaid and uncalled ordinary<br>share capital callable on<br>demand – total|This is the total amount of issued ordinary share capital that has not been called<br>up or paid up but that is callable on demand.|
|---|---|---|
|R0300/C0040|Unpaid and uncalled ordinary<br>share capital callable on<br>demand – tier 2|This is the amount of issued ordinary share capital that has not been called up or<br>paid up but that is callable on demand that meet the criteria for Tier 2.|

5.5.2023 EN Official Journal of the European Union L 120/815

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0310/C0010|Unpaid and uncalled initial<br>funds, members’ contributions<br>or the equivalent basic own<br>fund item for mutual and<br>mutual – type undertakings,<br>callable on demand – total|This is the total amount of initial funds, members’ contributions or the equivalent<br>basic own fund item for mutual and mutual–type undertakings that has not been<br>called up or paid up but that is callable on demand.|
|R0310/C0040|Unpaid and uncalled initial<br>funds, members’ contributions<br>or the equivalent basic own<br>fund item for mutual and<br>mutual–type undertakings,<br>callable on demand – tier 2|This is the amount of initial funds, members’ contributions or the equivalent basic<br>own fund item for mutual and mutual–type undertakings that has not been called<br>up or paid up but that is callable on demand that meet the criteria for Tier 2.|
|R0320/C0010|Unpaid and uncalled pref­<br>erence shares callable on<br>demand – total|This is the total amount of preference shares that have not been called up or paid<br>up but that are callable on demand.|
|R0320/C0040|Unpaid and uncalled pref­<br>erence shares callable on<br>demand – tier 2|This is the amount of preference shares that have not been called up or paid up<br>but that are callable on demand that meet the criteria for Tier 2.|
|R0320/C0050|Unpaid and uncalled pref­<br>erence shares callable on<br>demand – tier 3|This is the amount of preference shares that have not been called up or paid up<br>but that are callable on demand that meet the criteria for Tier 3|
|R0330/C0010|A legally binding commitment<br>to subscribe and pay for<br>subordinated liabilities on<br>demand – total|This is the total amount of legally binding commitments to subscribe and pay for<br>subordinated liabilities on demand.|
|R0330/C0040|A legally binding commitment<br>to subscribe and pay for<br>subordinated liabilities on<br>demand – tier 2|This is the amount of legally binding commitments to subscribe and pay for<br>subordinated liabilities on demand that meet the criteria for Tier 2.|
|R0330/C0050|A legally binding commitment<br>to subscribe and pay for<br>subordinated liabilities on<br>demand – tier 3|This is the amount of legally binding commitments to subscribe and pay for<br>subordinated liabilities on demand that meet the criteria for Tier 3.|
|R0340/C0010|Letters of credit and guarantees<br>under Article 96(2) of the<br>Directive 2009/138/EC – total|This is the total amount of letters of credit and guarantees that are held in trust<br>for the benefit of insurance creditors by an independent trustee and provided by<br>credit institutions authorised in accordance with Directive 2006/48/EC.|

L 120/816 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0340/C0040|Letters of credit and guarantees<br>under Article 96(2) of the<br>Directive 2009/138/EC – tier 2|This is the amount of letters of credit and guarantees that are held in trust for the<br>benefit of insurance creditors by an independent trustee and provided by credit<br>institutions authorised in accordance with Directive 2006/48/EC that meet the<br>criteria for Tier 2.|
|R0350/C0010|Letters of credit and guarantees<br>other than under Article 96(2)<br>of the Directive 2009/138/EC<br>– total|This is the total amount of letters of credit and guarantees that satisfy criteria for<br>Tier 2 or Tier 3, other than those that are held in trust for the benefit of insurance<br>creditors by an independent trustee and provided by credit institutions authorised<br>in accordance with Directive 2006/48/EC.|
|R0350/C0040|Letters of credit and guarantees<br>other than under Article 96(2)<br>of the Directive 2009/138/EC<br>– tier 2|This is the amount of letters of credit and guarantees that meet the criteria for<br>Tier 2, other than those which are held in trust for the benefit of insurance<br>creditors by an independent trustee and provided by credit institutions authorised<br>in accordance with Directive 2006/48/EC.|
|R0350/C0050|Letters of credit and guarantees<br>other than under Article 96(2)<br>of the Directive 2009/138/EC–<br>tier 3|This is the amount of letters of credit and guarantees that meet the criteria for<br>Tier 3, other than those which are held in trust for the benefit of insurance<br>creditors by an independent trustee and provided by credit institutions authorised<br>in accordance with Directive 2006/48/EC.|
|R0360/C0010|Supplementary members calls<br>under first subparagraph of<br>Article 96(3) of the Directive<br>2009/138/EC – total|This is the total amount of any future claims which mutual or mutual–type<br>associations of ship owners with variable contributions solely insuring risks<br>listed in classes 6, 12 and 17 in Part A of Annex I may have against their<br>members by way of a call for supplementary contributions, within the<br>following 12 months.|
|R0360/C0040|Supplementary members calls<br>under first subparagraph of<br>Article 96(3) of the Directive<br>2009/138/EC – tier 2|This is the amount of any future claims which mutual or mutual–type associations<br>of ship owners with variable contributions solely insuring risks listed in classes 6,<br>12 and 17 in Part A of Annex I may have against their members by way of a call<br>for supplementary contributions, within the following 12 months.|
|R0370/C0010|Supplementary members calls<br>– other than under first<br>subparagraph of Article 96(3)<br>of the Directive 2009/138/EC<br>– total|This is the total amount of any future claims which mutual or mutual–type<br>associations with variable contributions may have against their members by<br>way of a call for supplementary contributions, within the following 12 months,<br>other than those described in the first subparagraph of Article 96(3) of the<br>Directive 2009/138/EC.|

5.5.2023 EN Official Journal of the European Union L 120/817

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0370/C0040|Supplementary members calls<br>– other than under first<br>subparagraph of Article 96(3)<br>of the Directive 2009/138/EC<br>– tier 2|This is the amount of any future claims which mutual or mutual–type associations<br>of with variable contributions may have against their members by way of a call<br>for supplementary contributions within the following 12 months, other than<br>those described in the first subparagraph of Article 96(3) of the Directive<br>2009/138/EC that meet the criteria for Tier 2.|
|R0370/C0050|Supplementary members calls<br>– other than under first<br>subparagraph of Article 96(3)<br>of the Directive 2009/138/EC<br>– tier 3|This is the amount of any future claims which mutual or mutual–type associations<br>with variable contributions may have against their members by way of a call for<br>supplementary contributions within the following 12 months, other than those<br>described in the first subparagraph of Article 96(3) of the Framework Directive<br>2009/138/EC that meet the criteria for Tier 3.|
|R0390/C0010|Other ancillary own funds –<br>total|This is the total amount of other ancillary own funds.|
|R0390/C0040|Other ancillary own funds –<br>tier 2|This is the amount of other ancillary own funds that meet criteria for Tier 2.|
|R0390/C0050|Other ancillary own funds –<br>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<br>tier 2|This is the amount of ancillary own fund items that meet the criteria for Tier 2.|
|R0400/C0050|Total ancillary own funds –<br>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<br>meet the SCR|This is the sum of all basic own fund items, after deductions, and ancillary own<br>fund items that meet the Tier 1, Tier 2 and Tier 3 criteria and that are therefore<br>available to meet the SCR.|
|---|---|---|
|R0500/C0020|Total available own funds to<br>meet the SCR – tier 1<br>unrestricted|This is the sum of all basic own fund items, after deductions, that meet the criteria<br>to be included in Tier 1 unrestricted items and that are therefore available to meet<br>the SCR.|
|R0500/C0030|Total available own funds to<br>meet the SCR – tier 1<br>restricted|This is the sum of all basic own fund items, after deductions, that meet the criteria<br>to be included in Tier 1 restricted items and that are therefore available to meet<br>the SCR.|
|R0500/C0040|Total available own funds to<br>meet the SCR – tier 2|This is the sum of all basic own fund items, after deductions, and ancillary own<br>fund items that meet the criteria to be included in Tier 2 and that are therefore<br>available to meet the SCR.|
|R0500/C0050|Total available own funds to<br>meet the SCR – tier 3|This is the sum of all basic own fund items, after deductions, and ancillary own<br>fund items that meet the criteria to be included in Tier 3 and that are therefore<br>available to meet the SCR.|

L 120/818 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0510/C0010|Total available own funds to<br>meet the MCR|This is the sum of all basic own fund items, after deductions, that meet the Tier 1<br>and Tier 2 criteria and that are therefore available to meet the MCR.|
|R0510/C0020|Total available own funds to<br>meet the MCR – tier 1<br>unrestricted|This is the sum of all basic own fund items, after deductions, that meet the criteria<br>to be included in Tier 1 unrestricted items and that are therefore available to meet<br>the MCR.|
|R0510/C0030|Total available own funds to<br>meet the MCR – tier 1<br>restricted|This is the sum of all basic own fund items, after deductions, that meet the criteria<br>to be included in Tier 1 restricted items and that are therefore available to meet<br>the MCR.|
|R0510/C0040|Total available own funds to<br>meet the MCR – tier 2|This is the sum of all basic own fund items, after deductions, that meet the criteria<br>to be included in Tier 2 and that are therefore available to meet the MCR.|
|R0540/C0010|Total eligible own funds to<br>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<br>meet the SCR – tier 1<br>unrestricted|This is the amount of unrestricted Tier 1 own fund items that are eligible to meet<br>the SCR.|
|R0540/C0030|Total eligible own funds to<br>meet the SCR – tier 1<br>restricted|This is the amount of restricted Tier 1 own fund items that are eligible to meet<br>the SCR.|
|R0540/C0040|Total eligible own funds to<br>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<br>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<br>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<br>meet the MCR – tier 1<br>unrestricted|This is the amount of unrestricted Tier 1 own fund items that are eligible to meet<br>the MCR.|
|R0550/C0030|Total eligible own funds to<br>meet the MCR – tier 1<br>restricted|This is the amount of restricted Tier 1 own fund items that are eligible to meet<br>the MCR.|
|R0550/C0040|Total eligible own funds to<br>meet the MCR – tier 2|This is the amount of Tier 2 basic own fund items that are eligible to meet the<br>MCR.|

5.5.2023 EN Official Journal of the European Union L 120/819

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0580/C0010|SCR|This is the total SCR of the undertaking as a whole and shall correspond to the<br>SCR reported on the relevant SCR template.<br>For quarterly reporting this is the latest SCR to be calculated and reported in<br>accordance with Articles 103 to 127 of Directive 2009/138/EC, either the annual<br>one or a more recent one in case the SCR has been recalculated due to for<br>example a change in risk profile, a breach or a risk of breaching the SCR. The<br>amount shall include any capital add on set by the National Supervisory Auth­<br>ority.<br>In case no full recalculation has been performed for the purpose of the quarterly<br>reporting but undertakings have updated the SCR via approximations, then this<br>updated SCR can be reported in the quarterly submission.|
|R0600/C0010|MCR|This is the MCR of the undertaking and shall correspond to the total MCR<br>reported in the relevant MCR template.|
|R0620/C0010|Ratio of eligible own funds to<br>SCR|This is the solvency ratio calculated as the total eligible own funds to meet the<br>SCR divided by the SCR amount.|
|R0640/C0010|Ratio of eligible own funds to<br>MCR|This is the MCR ratio calculated as the total of eligible own funds to meet the<br>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<br>sheet.|
|---|---|---|
|R0710/C0060|Own shares (held directly and<br>indirectly)|This is the amount of own shares held by the undertaking, both directly and<br>indirectly.|
|R0720/C0060|Foreseeable dividends,<br>distributions and charges|These are the dividends, distributions and charges foreseeable by the undertaking.<br>As soon as a dividend is foreseeable it is considered in full in the quarterly<br>reporting. As soon as a dividend is foreseeable, the full amount of dividend<br>must be included in the quarterly reporting at one time, which means that it<br>shall not be added incrementally from quarter to quarter.<br>A dividend is foreseeable when the payment becomes likely considering the<br>dividend payment history of the company, the business development throughout<br>the year, the reference date of the assessment and, where appropriate, other<br>relevant circumstances.<br>The dividend shall be reported as foreseeable until it has been approved at the<br>annual general meeting (not until it has been paid).|
|R0730/C0060|Other basic own fund items|These are the basic own fund items included in points (a)(i) to (v) of Article 69,<br>Article 72(a) and Article 76(a), as well as those basic own fund items approved<br>by the supervisory authority in accordance with Article 79 of the Delegated<br>Regulation (EU) 2015/35.|
|R0740/C0060|Adjustment for restricted own<br>fund items in respect of<br>matching adjustment port­<br>folios and ring-fenced funds|This is the total amount of the adjustment to the reconciliation reserve due to the<br>existence of restricted own fund items in respect of ring–fenced funds and<br>matching portfolios.|
|R0760/C0060|Reconciliation reserve – total|This the reconciliation reserve of the undertaking, before deduction for partici­<br>pations in other financial sector as foreseen in Article 68 of Delegated Regulation<br>(EU) 2015/35.|

L 120/820 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0770/C0060|Expected profits included in<br>future premiums (EPIFP) – Life<br>business|The reconciliation reserve includes an amount of the excess of assets over<br>liabilities that corresponds to the expected profit in future premiums (‘EPIFP’).<br>This cell represents that amount gross of reinsurance and taxes (i.e. without<br>considering their impact) for the life business of the undertaking.|
|R0780/C0060|Expected profits included in<br>future premiums (EPIFP) –<br>Non– life business|The reconciliation reserve includes an amount of the excess of assets over<br>liabilities that corresponds to the expected profit in future premiums (EPIFP).<br>This cell represents that amount gross of reinsurance and taxes (i.e. without<br>considering their impact) for the non–life business of the undertaking.|
|R0790/C0060|Total Expected profits included<br>in future premiums (EPIFP)|This is the total amount calculated as expected profits included in future<br>premiums.|

_**S.23.02 – Detailed information by tiers on own funds**_

_General comments:_

This section relates to annual submission for individual entities.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0010/C0010|Ordinary share capital –Paid in<br>– total|This is the total of paid in ordinary share capital, including own shares.|
|R0010/C0020|Ordinary share capital – Paid<br>in – tier 1|This is the total of paid in ordinary share capital that meets the criteria for Tier 1,<br>including own shares.|
|R0020/C0010|Ordinary share capital – Called<br>up but not yet paid in – total|This is the total amount of ordinary shares that have been called up but not yet<br>paid in, including own shares.|
|R0020/C0040|Ordinary share capital – Called<br>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<br>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<br>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<br>included in either paid in or called up but not yet paid in.|
|R0100/C0020|Total ordinary share capital –<br>tier 1|This is the total of ordinary share capital that meets the criteria for Tier 1. Note<br>that own shares held will be included in either paid in or called up but not yet<br>paid in.|
|R0100/C0040|Total ordinary share capital –<br>tier 2|This is the total of ordinary share capital that meets the criteria for Tier 2.|
|R0110/C0010|Initial funds, members’<br>contributions or the equivalent<br>basic own–fund items for<br>mutual and mutual–type<br>undertaking –Paid in – total|This is the total of paid in initial funds, members’ contributions or the equivalent<br>basic own–fund item for mutual and mutual–type undertaking.|

5.5.2023 EN Official Journal of the European Union L 120/821

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0110/C0020|Initial funds, members’<br>contributions or the equivalent<br>basic own–fund items for<br>mutual and mutual–type<br>undertaking –Paid in – tier 1|This is the total of initial funds, members’ contributions or the equivalent basic<br>own fund item for mutual and mutual type undertaking that meet the criteria for<br>Tier 1.|
|R0120/C0010|Initial funds, members’<br>contributions or the equivalent<br>basic own–fund items for<br>mutual and mutual–type<br>undertaking –Called up but<br>not yet paid in – total|This is the total of called up but not yet paid in initial funds, members’<br>contributions or the equivalent basic own fund item for mutual and mutual<br>type undertaking|
|R0120/C0040|Initial funds, members’<br>contributions or the equivalent<br>basic own–fund items for<br>mutual and mutual–type<br>undertaking –Called up but<br>not yet paid in – tier 2|This is the total of initial funds, members’ contributions or the equivalent basic<br>own fund item for mutual and mutual type undertaking that meet the criteria for<br>Tier 2.|
|R0200/C0010|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertaking|This is the total initial funds, members’ contributions or the equivalent basic own<br>fund item for mutual and mutual type undertaking|
|R0200/C0020|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertaking – tier 1|This is the total of the initial funds, members’ contributions or the equivalent<br>basic own fund item for mutual and mutual type undertaking that meet the<br>criteria for Tier 1.|

L 120/822 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0200/C0040|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertaking – tier 2|This is the total of the initial funds, members’ contributions or the equivalent<br>basic own fund item for mutual and mutual type undertaking that meet the<br>criteria for Tier 2.|
|R0210/C0010|Subordinated mutual member<br>accounts – Dated subordinated<br>– total|This is the total amount of dated subordinated mutual member accounts|
|R0210/C0020|Subordinated mutual member<br>accounts – Dated subordinated<br>– tier 1|This is the total amount of dated subordinated mutual member accounts that<br>meet the criteria for Tier 1.|
|R0210/C0030|Subordinated mutual member<br>accounts – Dated subordinated<br>– tier 1 of which counted<br>under transitionals|This is the total amount of dated subordinated mutual member accounts that<br>meet the criteria for Tier 1 that are counted under the transitional provisions.|
|R0210/C0040|Subordinated mutual member<br>accounts – Dated subordinated<br>– tier 2|This is the total amount of dated subordinated mutual member accounts that<br>meet the criteria for Tier 2.|

5.5.2023 EN Official Journal of the European Union L 120/823

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0210/C0050|Subordinated mutual member<br>accounts – Dated subordinated<br>– tier 2 of which counted<br>under transitionals|This is the total amount of dated subordinated mutual member accounts that<br>meet the criteria for Tier 2 that are counted under the transitional provisions.|
|R0210/C0060|Subordinated mutual member<br>accounts – Dated subordinated<br>– tier 3|This is the total amount of dated subordinated mutual member accounts that<br>meet the criteria for Tier 3.|
|R0220/C0010|Subordinated mutual member<br>accounts – Undated<br>subordinated with a call<br>option – total|This is the total of undated subordinated mutual member accounts with a call<br>option.|
|R0220/C0020|Subordinated mutual member<br>accounts – Undated<br>subordinated with a call<br>option – tier 1|This is the total of undated subordinated mutual member accounts with a call<br>option that meet the criteria for Tier 1.|
|R0220/C0030|Subordinated mutual member<br>accounts – Undated<br>subordinated with a call<br>option – tier 1 of which<br>counted under transitionals|This is the total of undated subordinated mutual member accounts with a call<br>option that meet the criteria for Tier 1 that are counted under the transitional<br>provisions.|
|R0220/C0040|Subordinated mutual member<br>accounts – Undated<br>subordinated with a call<br>option – tier 2|This is the total of undated subordinated mutual member accounts with a call<br>option that meet the criteria for Tier 2.|
|R0220/C0050|Subordinated mutual member<br>accounts – Undated<br>subordinated with a call<br>option – tier 2 of which<br>counted under transitionals|This is the total of undated subordinated mutual member accounts with a call<br>option that meet the criteria for Tier 2 that are counted under the transitional<br>provisions.|
|R0220/C0060|Subordinated mutual member<br>accounts – Undated<br>subordinated with a call<br>option – tier 3|This is the total of undated subordinated mutual member accounts with a call<br>option that meet the criteria for Tier 3.|
|R0230/C0010|Subordinated mutual member<br>accounts – Undated<br>subordinated with no<br>contractual opportunity to<br>redeem – total|This is the total of undated subordinated mutual member accounts with no<br>contractual opportunity to redeem.|

L 120/824 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0230/C0020|Subordinated mutual member<br>accounts – Undated<br>subordinated with no<br>contractual opportunity to<br>redeem – tier 1|This is the total of undated subordinated mutual member accounts with no<br>contractual opportunity to redeem that meet the criteria for Tier 1.|
|R0230/C0030|Subordinated mutual member<br>accounts – Undated<br>subordinated with no<br>contractual opportunity to<br>redeem – tier 1 of which<br>counted under transitionals|This is the total of undated subordinated mutual member accounts with no<br>contractual opportunity to redeem that meet the criteria for Tier 1 that are<br>counted under the transitional provisions.|
|R0230/C0040|Subordinated mutual member<br>accounts – Undated<br>subordinated with no<br>contractual opportunity to<br>redeem – tier 2|This is the total of undated subordinated mutual member accounts with no<br>contractual opportunity to redeem that meet the criteria for Tier 2.|
|R0230/C0050|Subordinated mutual member<br>accounts – Undated<br>subordinated with no<br>contractual opportunity to<br>redeem – tier 2 of which<br>counted under transitionals|This is the total of undated subordinated mutual member accounts with no<br>contractual opportunity to redeem that meet the criteria for Tier 2 that are<br>counted under the transitional provisions.|
|R0230/C0060|Subordinated mutual member<br>accounts – Undated<br>subordinated with no<br>contractual opportunity to<br>redeem – tier 3|This is the total of undated subordinated mutual member accounts with no<br>contractual opportunity to redeem that meet the criteria for Tier 3.|
|R0300/C0010|Total Subordinated mutual<br>member accounts|This is the total subordinated mutual member accounts.|
|R0300/C0020|Total Subordinated mutual<br>member accounts – tier 1|This is the total of the subordinated mutual member accounts that meet the<br>criteria for Tier 1.|
|R0300/C0030|Total Subordinated mutual<br>member accounts – tier 1 of<br>which counted under transi­<br>tionals|This is the total of the subordinated mutual member accounts that meet the<br>criteria for Tier 1 that are counted under the transitional provisions.|
|R0300/C0040|Total Subordinated mutual<br>member accounts – tier 2|This is the total of the subordinated mutual member accounts that meet the<br>criteria for Tier 2.|

5.5.2023 EN Official Journal of the European Union L 120/825

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0300/C0050|Total Subordinated mutual<br>member accounts – tier 2 of<br>which counted under transi­<br>tionals|This is the total of the subordinated mutual member accounts that meet the<br>criteria for Tier 2 that are counted under the transitional provisions.|
|R0300/C0060|Total Subordinated mutual<br>member accounts – tier 3|This is the total of the subordinated mutual member accounts that meet the<br>criteria for Tier 3.|
|R0310/C0010|Dated preference shares – total|This is the total dated preference shares.|
|R0310/C0020|Dated preference shares –<br>tier 1|This is the total of dated preference shares that meet the criteria for Tier 1.|
|R0310/C0030|Dated preference shares – tier<br>1 of which counted under<br>transitionals|This is the total of dated preference shares that meet the criteria for Tier 1 that are<br>counted under the transitional provisions.|
|R0310/C0040|Dated preference shares –<br>tier 2|This is the total of dated preference shares that meet the criteria for Tier 2.|
|R0310/C0050|Dated preference shares – tier<br>2 of which counted under<br>transitionals|This is the total of dated preference shares that meet the criteria for Tier 2 that are<br>counted under the transitional provisions.|
|R0310/C0060|Dated preference shares –<br>tier 3|This is the total of dated preference shares that meet the criteria for Tier 3.|
|R0320/C0010|Undated preference shares<br>with a call option – total|This is the total undated preference shares with a call option.|
|R0320/C0020|Undated preference shares<br>with a call option – tier 1|This is the total of undated preference shares with a call option that meet the<br>criteria for Tier 1.|
|R0320/C0030|Undated preference shares<br>with a call option – tier 1 of<br>which counted under transi­<br>tionals|This is the total of undated preference shares with a call option that meet the<br>criteria for Tier 1 that are counted under the transitional provisions.|
|R0320/C0040|Undated preference shares<br>with a call option – tier 2|This is the total of undated preference shares with a call option that meet the<br>criteria for Tier 2.|
|R0320/C0050|Undated preference shares<br>with a call option – tier 2 of<br>which counted under transi­<br>tionals|This is the total of undated preference shares with a call option that meet the<br>criteria for Tier 2 that are counted under the transitional provisions.|
|R0320/C0060|Undated preference shares<br>with a call option – tier 3|This is the total of undated preference shares with a call option that meet the<br>criteria for Tier 3.|
|R0330/C0010|Undated preference shares<br>with no contractual oppor­<br>tunity to redeem – total|This is the total undated preference shares with no contractual opportunity to<br>redeem.|
|R0330/C0020|Undated preference shares<br>with no contractual oppor­<br>tunity to redeem – tier 1|This is the total of undated preference shares with no contractual opportunity to<br>redeem that meet the criteria for Tier 1.|

L 120/826 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0330/C0030|Undated preference shares<br>with no contractual oppor­<br>tunity to redeem – tier 1 of<br>which counted under transi­<br>tionals|This is the total of undated preference shares with no contractual opportunity to<br>redeem that meet the criteria for Tier 1 that are counted under the transitional<br>provisions.|
|R0330/C0040|Undated preference shares<br>with no contractual oppor­<br>tunity to redeem – tier 2|This is the total of undated preference shares with no contractual opportunity to<br>redeem that meet the criteria for Tier 2.|
|R0330/C0050|Undated preference shares<br>with no contractual oppor­<br>tunity to redeem – tier 2 of<br>which counted under transi­<br>tionals|This is the total of undated preference shares with no contractual opportunity to<br>redeem that meet the criteria for Tier 2 that are counted under the transitional<br>provisions.|
|R0330/C0060|Undated preference shares<br>with no contractual oppor­<br>tunity to redeem – tier 3|This is the total of undated preference shares with no contractual opportunity to<br>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<br>of which counted under tran­<br>sitionals|This is the total of preference shares that meet the criteria for Tier 1 that are<br>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<br>of which counted under tran­<br>sitionals|This is the total of preference shares that meet the criteria for Tier 2 that are<br>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 –<br>total|This is the total of dated subordinated liabilities.|
|R0410/C0020|Dated subordinated liabilities–<br>tier 1|This is the amount of dated subordinated liabilities that meet the criteria for<br>Tier 1.|
|R0410/C0030|Dated subordinated liabilities –<br>tier 1 of which counted under<br>transitionals|This is the amount of dated subordinated liabilities that meet the criteria for Tier 1<br>that are counted under the transitional provisions.|
|R0410/C0040|Dated subordinated liabilities–<br>tier 2|This is the amount of dated subordinated liabilities that meet the criteria for<br>Tier 2.|
|R0410/C0050|Dated subordinated liabilities–<br>tier 2 of which counted under<br>transitionals|This is the amount of dated subordinated liabilities that meet the criteria for Tier 2<br>that are counted under the transitional provisions.|
|R0410/C0060|Dated subordinated liabilities–<br>tier 3|This is the amount of dated subordinated liabilities that meet the criteria for<br>Tier 3.|

5.5.2023 EN Official Journal of the European Union L 120/827

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0420/C0010|Undated subordinated<br>liabilities with a contractual<br>opportunity to redeem – total|This is the total of undated subordinated liabilities that have a contractual oppor­<br>tunity to redeem.|
|R0420/C0020|Undated subordinated<br>liabilities with a contractual<br>opportunity to redeem – tier 1|This is the amount of undated subordinated liabilities with contractual oppor­<br>tunity to redeem that meet the criteria for Tier 1.|
|R0420/C0030|Undated subordinated<br>liabilities with a contractual<br>opportunity to redeem – tier 1<br>of which counted under tran­<br>sitionals|This is the amount of undated subordinated liabilities with a contractual oppor­<br>tunity to redeem that meet the criteria for Tier 1 that are counted under the<br>transitional provisions.|
|R0420/C0040|Undated subordinated<br>liabilities with a contractual<br>opportunity to redeem – tier 2|This is the amount of undated subordinated liabilities with a contractual oppor­<br>tunity to redeem that meet the criteria for Tier 2.|
|R0420/C0050|Undated subordinated<br>liabilities with a contractual<br>opportunity to redeem – tier 2<br>of which counted under tran­<br>sitionals|This is the amount of undated subordinated liabilities with contractual oppor­<br>tunity to redeem that meet the criteria for Tier 2 that are counted under the<br>transitional provisions.|
|R0420/C0060|Undated subordinated<br>liabilities with a contractual<br>opportunity to redeem – tier 3|This is the amount of undated subordinated liabilities with contractual oppor­<br>tunity to redeem that meet the criteria for Tier 3.|
|R0430/C0010|Undated subordinated<br>liabilities with no contractual<br>opportunity to redeem – total|This is the total of undated subordinated liabilities with no contractual oppor­<br>tunity to redeem.|
|R0430/C0020|Undated subordinated<br>liabilities with no contractual<br>opportunity to redeem – tier 1|This is the amount of undated subordinated liabilities with no contractual oppor­<br>tunity to redeem that meet the criteria for Tier 1.|
|R0430/C0030|Undated subordinated<br>liabilities with no contractual<br>opportunity to redeem – tier 1<br>of which counted under tran­<br>sitionals|This is the amount of undated subordinated liabilities with no contractual oppor­<br>tunity to redeem that meet the criteria for Tier 1 that are counted under the<br>transitional provisions.|
|R0430/C0040|Undated subordinated<br>liabilities with no contractual<br>opportunity to redeem – tier 2|This is the amount of undated subordinated liabilities with no contractual oppor­<br>tunity to redeem that meet the criteria for Tier 2.|
|R0430/C0050|Undated subordinated<br>liabilities with no contractual<br>opportunity to redeem – tier 2<br>of which counted under tran­<br>sitionals|This is the amount of undated subordinated liabilities with no contractual oppor­<br>tunity to redeem that meet the criteria for Tier 2 that are counted under the<br>transitional provisions.|

L 120/828 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0430/C0060|Undated subordinated<br>liabilities with no contractual<br>opportunity to redeem – tier 3|This is the amount of undated subordinated liabilities with no contractual oppor­<br>tunity to redeem that meet the criteria for Tier 3.|
|R0500/C0010|Total subordinated liabilities –<br>total|This is the total of subordinated liabilities.|
|R0500/C0020|Total subordinated liabilities –<br>tier 1|This is the total of subordinated liabilities that meet the criteria for Tier 1.|
|R0500/C0030|Total subordinated liabilities –<br>tier 1 of which counted under<br>transitionals|This is the total of subordinated liabilities that meet the criteria for Tier 1 that are<br>counted under the transitional provisions.|
|R0500/C0040|Total subordinated liabilities –<br>tier 2|This is the amount of subordinated liabilities that meet the criteria for Tier 2.|
|R0500/C0050|Total subordinated liabilities –<br>tier 2 of which counted under<br>transitionals|This is the amount of subordinated liabilities that meet the criteria for Tier 2 that<br>are counted under the transitional provisions.|
|R0500/C0060|Total subordinated liabilities –<br>tier 3|This is the amount of subordinated liabilities that meet the criteria for Tier 3.|
|R0510/C0070|Ancillary own fund items for<br>which an amount was<br>approved – tier 2 initial<br>amounts approved|This the initial amount approved for ancillary own funds for which an amount<br>was approved under Tier 2.|
|R0510/C0080|Ancillary own fund items for<br>which an amount was<br>approved – tier 2 current<br>amounts|This is the current amount for ancillary own funds for which an amount was<br>approved under Tier 2.|
|R0510/C0090|Ancillary own fund items for<br>which an amount was<br>approved – tier 3 initial<br>amounts approved|This the initial amount approved for ancillary own funds for which an amount<br>was approved under Tier 3.|
|R0510/C0100|Ancillary own fund items for<br>which an amount was<br>approved – tier 3 current<br>amounts|This is the current amount for ancillary own funds for which an amount was<br>approved under Tier 3.|
|R0520/C0080|Ancillary own fund items for<br>which a method was approved<br>– tier 2 current amounts|This is the current amount for ancillary own funds for which a method was<br>approved under Tier 2.|
|R0520/C0100|Ancillary own fund items for<br>which a method was approved<br>– tier 3 current amounts|This is the current amount for ancillary own funds for which a method was<br>approved under Tier 3.|

5.5.2023 EN Official Journal of the European Union L 120/829

_**S.23.03 – Annual movements on own funds**_

_General comments:_

This template shall be reported if the amount of the own funds for any tier change more than 5 % compared to the
previous year calculated as below.

_% change_ ð _T; T_ Ä _1_ Þ : ¼ _[Available Own ][f][unds in tier i to cover SCR in T ]_
_Available Own funds in tier to cover SCR in T_ Ä _1_

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<br>– balance brought forward|This is the balance of paid in ordinary share capital brought forward from the<br>previous reporting period.|
|---|---|---|
|R0010/C0020|Ordinary share capital –Paid in<br>– increase|This is the increase in paid in ordinary share capital over the reporting period.|
|R0010/C0030|Ordinary share capital –Paid in<br>– reduction|This is the reduction in paid in ordinary share capital over the reporting period.|
|R0010/C0060|Ordinary share capital –Paid in<br>– balance carried forward|This is the balance of paid in ordinary share capital carried forward to the next<br>reporting period.|
|R0020/C0010|Ordinary share capital –Called<br>up but not yet paid in –<br>balance brought forward|This is the balance of called up but not yet paid in ordinary share capital brought<br>forward from the previous reporting period.|
|R0020/C0020|Ordinary share capital –Called<br>up but not yet paid in –<br>increase|This is the increase in called up but not yet paid in ordinary share capital over the<br>reporting period.|
|R0020/C0030|Ordinary share capital –Called<br>up but not yet paid in –<br>reduction|This is the reduction in called up but not yet paid in ordinary share capital over<br>the reporting period.|
|R0020/C0060|Ordinary share capital –Called<br>up but not yet paid in –<br>balance carried forward|This is the balance of called up but not yet paid in ordinary share capital carried<br>forward to the next reporting period.|
|R0030/C0010|Own shares held – balance<br>brought forward|This is the balance of own shares held, brought forward from the previous<br>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<br>carried forward|This is the balance of own shares held carried forward to the next reporting<br>period.|

L 120/830 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0100/C0010|Total ordinary share capital –<br>balance brought forward|This is the balance of total ordinary share capital brought forward from the<br>previous reporting period. R0100/C0010 includes own shares held.|
|R0100/C0020|Total ordinary share capital –<br>increase|This is the increase in total ordinary share capital over the reporting period.|
|R0100/C0030|Total ordinary share capital –<br>reduction|This is the reduction in total ordinary share capital over the reporting period.|
|R0100/C0060|Total ordinary share capital –<br>balance carried forward|This is the balance of total ordinary share capital carried forward to the next<br>reporting period.|

_Share premium account related to ordinary share capital – movements in the reporting period_

|R0110/C0010|Share premium account related<br>to ordinary share capital – Tier<br>1 – balance brought forward|This is the balance of the share premium account related to ordinary share capital<br>that is tier 1 brought forward from the previous reporting period.|
|---|---|---|
|R0110/C0020|Share premium account related<br>to ordinary share capital – Tier<br>1 – increase|This is the increase in the share premium account related to ordinary share capital<br>that is tier 1 over the reporting period.|
|R0110/C0030|Share premium account related<br>to ordinary share capital – Tier<br>1 – reduction|This is the reduction in the share premium account related to ordinary share<br>capital that is tier 1 over the reporting period.|
|R0110/C0060|Share premium account related<br>to ordinary share capital – Tier<br>1 – balance carried forward|This is the balance of the share premium account related to ordinary share capital<br>that is tier 1 carried forward to the next reporting period.|
|R0120/C0010|Share premium account related<br>to ordinary share capital –Tier<br>2 – balance brought forward|This is the balance of the share premium account related to ordinary share capital<br>that is tier 2 brought forward from the previous reporting period.|
|R0120/C0020|Share premium account related<br>to ordinary share capital –Tier<br>2 – increase|This is the increase in the share premium account related to ordinary share capital<br>that is tier 2 over the reporting period.|
|R0120/C0030|Share premium account related<br>to ordinary share capital –Tier<br>2 – reduction|This is the reduction in the share premium account related to ordinary share<br>capital that is tier 2 over the reporting period.|
|R0120/C0060|Share premium account related<br>to ordinary share capital –Tier<br>2 – balance carried forward|This is the balance of the share premium account related to ordinary share capital<br>that is tier 2 carried forward to the next reporting period.|
|R0200/C0010|Share premium account related<br>to ordinary share capital –<br>Total – balance brought<br>forward|This is the total balance of the share premium account related to ordinary share<br>capital brought forward from the previous reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/831

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0200/C0020|Share premium account related<br>to ordinary share capital –<br>Total – increase|This is the increase in the total share premium account related to ordinary share<br>capital over the reporting period.|
|R0200/C0030|Share premium account related<br>to ordinary share capital –<br>Total – reduction|This is the reduction in the total share premium account related to ordinary share<br>capital over the reporting period.|
|R0200/C0060|Share premium account related<br>to ordinary share capital –<br>Total – balance carried<br>forward|This is the balance of the share premium account related to ordinary share capital<br>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’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertakings —Paid in –<br>balance brought forward|This is the balance of the paid in initial funds, members’ contributions or the<br>equivalent basic own – fund item for mutual and mutual type undertakings<br>brought forward from the previous reporting period.|
|---|---|---|
|R0210/C0020|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertakings –Paid in –<br>increase|This is the increase in the paid in initial funds, members’ contributions or the<br>equivalent basic own – fund item for mutual and mutual type undertakings over<br>the reporting period.|
|R0210/C0030|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertakings –Paid in –<br>reduction|This is the reduction in the paid in initial funds, members’ contributions or the<br>equivalent basic own – fund item for mutual and mutual type undertakings over<br>the reporting period.|
|R0210/C0060|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertakings –Paid in –<br>balance carried forward|This is the balance of the paid in initial funds, members’ contributions or the<br>equivalent basic own – fund item for mutual and mutual type undertakings<br>carried forward to the next reporting period.|
|R0220/C0010|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertakings –Called up but<br>not yet paid in – balance<br>brought forward|This is the balance of the called up but not yet paid in initial funds, members’<br>contributions or the equivalent basic own – fund item for mutual and mutual type<br>undertakings brought forward from the previous reporting period.|

L 120/832 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0220/C0020|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertakings –Called up but<br>not yet paid in – increase|This is the increase in the called up but not yet paid in initial funds, members’<br>contributions or the equivalent basic own – fund item for mutual and mutual type<br>undertakings over the reporting period.|
|R0220/C0030|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertakings –Called up but<br>not yet paid in – reduction|This is the reduction in the called up but not yet paid in initial funds, members’<br>contributions or the equivalent basic own – fund item for mutual and mutual type<br>undertakings over the reporting period.|
|R0220/C0060|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertakings –Called up but<br>not yet paid in – balance<br>carried forward|This is the balance of the called up but not yet paid in initial funds, members’<br>contributions or the equivalent basic own – fund item for mutual and mutual type<br>undertakings carried forward to the next reporting period.|
|R0300/C0010|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertakings – balance<br>brought forward|This is the balance of the total initial funds, members’ contributions or the<br>equivalent basic own – fund item for mutual and mutual type undertakings<br>brought forward from the previous reporting period.|
|R0300/C0020|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertakings – increase|This is the increase in the total initial funds, members’ contributions or the<br>equivalent basic own – fund item for mutual and mutual type undertakings<br>over the reporting period.|
|R0300/C0030|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertakings – reduction|This is the decrease in the total initial funds, members’ contributions or the<br>equivalent basic own – fund item for mutual and mutual type undertakings<br>over the reporting period.|
|R0300/C0060|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertakings – balance carried<br>forward|This is the balance of the total initial funds, members’ contributions or the<br>equivalent basic own – fund item for mutual and mutual type undertakings<br>carried forward to the next reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/833

ITEM INSTRUCTIONS

_Subordinated mutual member accounts – movements in the reporting period_

|R0310/C0010|Subordinated mutual member<br>accounts – Tier 1 – balance<br>brought forward|This is the balance of tier 1 subordinated mutual member accounts brought<br>forward from the previous reporting period.|
|---|---|---|
|R0310/C0070|Subordinated mutual member<br>accounts – Tier 1 – issued|This is the amount of tier 1 subordinated mutual member accounts issued over<br>the reporting period.|
|R0310/C0080|Subordinated mutual member<br>accounts – Tier 1 – redeemed|This is the amount of tier 1 subordinated mutual member accounts redeemed<br>over the reporting period.|
|R0310/C0090|Subordinated mutual member<br>accounts – Tier 1 –<br>movements in valuation|This is the amount reflecting movement in valuation tier 1 subordinated mutual<br>member accounts over the reporting period.|
|R0310/C0100|Subordinated mutual member<br>accounts – Tier 1 – regulatory<br>action|This is the amount reflecting an increase/decrease in tier 1 subordinated mutual<br>member accounts due to regulatory action over the reporting period.|
|R0310/C0060|Subordinated mutual member<br>accounts – Tier 1 – balance<br>carried forward|This is the balance of tier 1 subordinated mutual member accounts carried<br>forward to the next reporting period.|
|R0320/C0010|Subordinated mutual member<br>accounts –Tier 2 – balance<br>brought forward|This is the balance of tier 2 subordinated mutual member accounts brought<br>forward from the previous reporting period.|
|R0320/C0070|Subordinated mutual member<br>accounts –Tier 2 – issued|This is the amount of tier 2 subordinated mutual member accounts issued over<br>the reporting period.|
|R0320/C0080|Subordinated mutual member<br>accounts –Tier 2 – redeemed|This is the amount of tier 2 subordinated mutual member accounts redeemed<br>over the reporting period.|
|R0320/C0090|Subordinated mutual member<br>accounts –Tier 2 – movements<br>in valuation|This is the amount reflecting movement in valuation tier 2 subordinated mutual<br>member accounts over the reporting period.|

L 120/834 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0320/C0100|Subordinated mutual member<br>accounts –Tier 2 – regulatory<br>action|This is the amount reflecting an increase/decrease in tier 2 subordinated mutual<br>member accounts due to regulatory action over the reporting period.|
|R0320/C0060|Subordinated mutual member<br>accounts –Tier 2 – balance<br>carried forward|This is the balance of tier 2 subordinated mutual member accounts carried<br>forward to the next reporting period.|
|R0330/C0010|Subordinated mutual member<br>accounts –Tier 3 – balance<br>brought forward|This is the balance of tier 3 subordinated mutual member accounts brought<br>forward from the previous reporting period.|
|R0330/C0070|Subordinated mutual member<br>accounts –Tier 3 – issued|This is the amount of tier 3 subordinated mutual member accounts issued over<br>the reporting period.|
|R0330/C0080|Subordinated mutual member<br>accounts –Tier 3 – redeemed|This is the amount of tier 3 subordinated mutual member accounts redeemed<br>over the reporting period.|
|R0330/C0090|Subordinated mutual member<br>accounts –Tier 3 – movements<br>in valuation|This is the amount reflecting movement in valuation tier 3 subordinated mutual<br>member accounts over the reporting period.|
|R0330/C0100|Subordinated mutual member<br>accounts –Tier 3 – regulatory<br>action|This is the amount reflecting an increase/decrease in tier 3 subordinated mutual<br>member accounts due to regulatory action over the reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/835

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0330/C0060|Subordinated mutual member<br>accounts –Tier 3 – balance<br>carried forward|This is the balance of tier 3 subordinated mutual member accounts carried<br>forward to the next reporting period.|
|R0400/C0010|Total subordinated mutual<br>member accounts — balance<br>brought forward|This is the total balance of subordinated mutual member accounts brought<br>forward from the previous reporting period.|
|R0400/C0070|Total subordinated mutual<br>member accounts – issued|This is the total amount of subordinated mutual member accounts issued over the<br>reporting period.|
|R0400/C0080|Total subordinated mutual<br>member accounts – redeemed|This is the total amount of subordinated mutual member accounts redeemed over<br>the reporting period.|
|R0400/C0090|Total subordinated mutual<br>member accounts– movements<br>in valuation|This is the amount reflecting the total movement in valuation subordinated<br>mutual member accounts over the reporting period.|
|R0400/C0100|Total subordinated mutual<br>member accounts – regulatory<br>action|This is the amount reflecting the total increase/decrease in subordinated mutual<br>member accounts due to regulatory action over the reporting period.|
|R0400/C0060|Total subordinated mutual<br>member accounts – balance<br>carried forward|This is the total balance of subordinated mutual member accounts carried forward<br>to the next reporting period.|
|_Surplus funds_|||
|R0500/C0010|Surplus funds –Balance<br>brought forward|This is the balance of surplus funds brought forward from the previous reporting<br>period.|
|R0500/C0060|Surplus funds –Balance carried<br>forward|This is the balance of surplus funds carried forward to the next reporting period.|
|_Preference shares_<br>_– movements in_<br>_the reporting_<br>_period_|||
|R0510/C0010|Preference shares – Tier 1 –<br>balance brought forward|This is the balance of Tier 1 preference shares brought forward from the previous<br>reporting period.|
|R0510/C0020|Preference shares – Tier 1 –<br>increase|This is the increase in Tier 1 preference shares over the reporting period.|
|R0510/C0030|Preference shares – Tier 1 –<br>reduction|This is the reduction in Tier 1 preference shares over the reporting period.|
|R0510/C0060|Preference shares – Tier 1 –<br>balance carried forward|This is the balance of Tier 1 preference shares carried forward to the next<br>reporting period.|
|R0520/C0010|Preference shares –Tier 2 –<br>balance brought forward|This is the balance of Tier 2 preference shares brought forward from the previous<br>reporting period.|

L 120/836 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0520/C0020|Preference shares –Tier 2 –<br>increase|This is the increase in Tier 2 preference shares over the reporting period.|
|R0520/C0030|Preference shares –Tier 2 –<br>reduction|This is the reduction in Tier 2 preference shares over the reporting period.|
|R0520/C0060|Preference shares –Tier 2 –<br>balance carried forward|This is the balance of Tier 2 preference shares carried forward to the next<br>reporting period.|
|R0530/C0010|Preference shares –Tier 3 –<br>balance brought forward|This is the balance of Tier 3 preference shares brought forward from the previous<br>reporting period.|
|R0530/C0020|Preference shares –Tier 3 –<br>increase|This is the increase in Tier 3 preference shares over the reporting period.|
|R0530/C0030|Preference shares –Tier 3 –<br>reduction|This is the reduction in Tier 3 preference shares over the reporting period.|
|R0530/C0060|Preference shares –Tier 3 –<br>balance carried forward|This is the balance of Tier 3 preference shares carried forward to the next<br>reporting period.|
|R0600/C0010|Total preference shares –<br>balance brought forward|This is the balance of total preference shares brought forward from the previous<br>reporting period.|
|R0600/C0020|Total preference shares –<br>increase|This is the increase in total preference shares over the reporting period.|
|R0600/C0030|Total preference shares –<br>reduction|This is the reduction in total preference shares over the reporting period.|
|R0600/C0060|Total preference shares –<br>balance carried forward|This is the balance of total preference shares carried forward to the next reporting<br>period.|

_Share premium relating to preference shares_

|R0610/C0010|Share premium relating to<br>preference shares – Tier 1 –<br>balance brought forward|This is the balance of the share premium account relating to preference shares<br>that is tier 1 brought forward from the previous reporting period.|
|---|---|---|
|R0610/C0020|Share premium relating to<br>preference shares – Tier 1 –<br>increase|This is the increase in the share premium account relating to preference shares<br>that is tier 1 over the reporting period.|
|R0610/C0030|Share premium relating to<br>preference shares – Tier 1 –<br>reduction|This is the reduction in the share premium account relating to preference shares<br>that is tier 1 over the reporting period.|
|R0610/C0060|Share premium relating to<br>preference shares – Tier 1 –<br>balance carried forward|This is the balance of the share premium account relating to preference shares<br>that is tier 1 carried forward to the next reporting period.|
|R0620/C0010|Share premium relating to<br>preference shares –Tier 2 –<br>balance brought forward|This is the balance of the share premium account relating to preference shares<br>that is tier 2 brought forward from the previous reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/837

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0620/C0020|Share premium relating to<br>preference shares –Tier 2–<br>increase|This is the increase in the share premium account relating to preference shares<br>that is tier 2 over the reporting period.|
|R0620/C0030|Share premium relating to<br>preference shares –Tier 2 –<br>reduction|This is the reduction in the share premium account relating to preference shares<br>that is tier 2 over the reporting period.|
|R0620/C0060|Share premium relating to<br>preference shares –Tier 2 –<br>balance carried forward|This is the balance of the share premium account relating to preference shares<br>that is tier 2 carried forward to the next reporting period.|
|R0630/C0010|Share premium relating to<br>preference shares –Tier 3 –<br>balance brought forward|This is the balance of the share premium account relating to preference shares<br>that is tier 3 brought forward from the previous reporting period.|
|R0630/C0020|Share premium relating to<br>preference shares –Tier 3 –<br>increase|This is the increase in the share premium account relating to preference shares<br>that is tier 3 over the reporting period.|
|R0630/C0030|Share premium relating to<br>preference shares –Tier 3 –<br>reduction|This is the reduction in the share premium account relating to preference shares<br>that is tier 3 over the reporting period.|
|R0630/C0060|Share premium relating to<br>preference shares –Tier 3 –<br>balance carried forward|This is the balance of the share premium account relating to preference shares<br>that is tier 3 carried forward to the next reporting period.|
|R0700/C0010|Share premium relating to<br>preference shares –Total –<br>balance brought forward|This is the balance of the total share premium account relating to preference<br>shares that is brought forward from the previous reporting period.|
|R0700/C0020|Share premium relating to<br>preference shares –Total –<br>increase|This is the increase in the total share premium account relating to preference<br>shares over the reporting period.|
|R0700/C0030|Share premium relating to<br>preference shares –Total –<br>reduction|This is the reduction in the total share premium account relating to preference<br>shares over the reporting period.|
|R0700/C0060|Share premium relating to<br>preference shares –Total –<br>balance carried forward|This is the balance of the total share premium account relating to preference<br>shares that is carried forward to the next reporting period.|

_Subordinated liabilities – movements in the reporting period_

|R0710/C0010|Subordinated liabilities – Tier<br>1 – balance brought forward|This is the balance of Tier 1 subordinated liabilities brought forward from the<br>previous reporting period.|
|---|---|---|
|R0710/C0070|Subordinated liabilities – Tier<br>1 – issued|This is the amount of Tier 1 subordinated liabilities issued over the reporting<br>period.|

L 120/838 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0710/C0080|Subordinated liabilities – Tier<br>1 – redeemed|This is the amount of Tier 1 subordinated liabilities redeemed over the reporting<br>period.|
|R0710/C0090|Subordinated liabilities – Tier<br>1 – movements in valuation|This is an amount reflecting the movements in valuation of Tier 1 subordinated<br>liabilities over the reporting period.|
|R0710/C0100|Subordinated liabilities – Tier<br>1 – regulatory action|This is an amount reflecting change to Tier 1 subordinated liabilities due to<br>regulatory action.|
|R0710/C0060|Subordinated liabilities – Tier<br>1 – balance carried forward|This is the balance of Tier 1 subordinated liabilities carried forward to the next<br>reporting period.|
|R0720/C0010|Subordinated liabilities –Tier 2<br>– balance brought forward|This is the balance of Tier 2 subordinated liabilities brought forward from the<br>previous reporting period.|
|R0720/C0070|Subordinated liabilities –Tier 2<br>– issued|This is the amount of Tier 2 subordinated liabilities issued over the reporting<br>period.|
|R0720/C0080|Subordinated liabilities –Tier 2<br>– redeemed|This is the amount of Tier 2 subordinated liabilities redeemed over the reporting<br>period.|
|R0720/C0090|Subordinated liabilities –Tier 2<br>– movements in valuation|This is an amount reflecting the movements in valuation of Tier 2 subordinated<br>liabilities over the reporting period.|
|R0720/C0100|Subordinated liabilities –Tier 2<br>– regulatory action|This is an amount reflecting change to Tier 2 subordinated liabilities due to<br>regulatory action.|
|R0720/C0060|Subordinated liabilities –Tier 2<br>– balance carried forward|This is the balance of Tier 2 subordinated liabilities carried forward to the next<br>reporting period.|
|R0730/C0010|Subordinated liabilities –Tier<br>3– balance brought forward|This is the balance of Tier 3 subordinated liabilities brought forward from the<br>previous reporting period.|
|R0730/C0070|Subordinated liabilities –Tier 3<br>– issued|This is the amount of Tier 3 subordinated liabilities issued over the reporting<br>period.|
|R0730/C0080|Subordinated liabilities –Tier 3<br>– redeemed|This is the amount of Tier 3 subordinated liabilities redeemed over the reporting<br>period.|
|R0730/C0090|Subordinated liabilities –Tier 3<br>– movements in valuation|This is an amount reflecting the movements in valuation of Tier 3 subordinated<br>liabilities over the reporting period.|
|R0730/C0100|Subordinated liabilities –Tier 3<br>– regulatory action|This is an amount reflecting change to Tier 3 subordinated liabilities due to<br>regulatory action.|
|R0730/C0060|Subordinated liabilities –Tier 3<br>– balance carried forward|This is the balance of Tier 3 subordinated liabilities carried forward to the next<br>reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/839

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0800/C0010|Total subordinated liabilities –<br>balance brought forward|This is the balance of total subordinated liabilities brought forward from the<br>previous reporting period.|
|R0800/C0070|Total subordinated liabilities –<br>issued|This is the amount of total subordinated liabilities issued over the reporting<br>period.|
|R0800/C0080|Total subordinated liabilities –<br>redeemed|This is the amount of total subordinated liabilities redeemed over the reporting<br>period.|
|R0800/C0090|Total subordinated liabilities –<br>movements in valuation|This is an amount reflecting the movements in valuation of total subordinated<br>liabilities over the reporting period.|
|R0800/C0100|Total subordinated liabilities –<br>regulatory action|This is an amount reflecting change to total subordinated liabilities due to regu­<br>latory action.|
|R0800/C0060|Total subordinated liabilities –<br>balance carried forward|This is the balance of total subordinated liabilities carried forward to the next<br>reporting period.|

_An amount equal to the value of deferred tax assets_

|R0900/C0010|An amount equal to the value<br>of net deferred tax assets –<br>Balance brought forward|This is the balance of an amount equal to the value of deferred tax assets brought<br>forward from the previous reporting period.|
|---|---|---|
|R0900/C0060|An amount equal to the value<br>of net deferred tax assets –<br>Balance carried forward|This is the balance of an amount equal to the value of deferred tax assets carried<br>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<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 1 unrestricted items –<br>balance brought forward|This is the balance of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 1 to be treated as unrestricted items<br>brought forward from the previous reporting period.|
|---|---|---|
|R1000/C0070|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 1 to be treated as<br>unrestricted items – issued|This is the amount of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 1 to be treated as unrestricted items issued<br>over the reporting period.|
|R1000/C0080|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 1 to be treated as<br>unrestricted items – redeemed|This is the amount of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 1 to be treated as unrestricted items<br>redeemed over the reporting period|

L 120/840 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1000/C0090|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 1 to be treated as<br>unrestricted items –<br>movements in valuation|This is an amount reflecting movements in valuation of other items approved by<br>supervisory authority as basic own funds not specified above that are Tier 1 to be<br>treated as unrestricted items.|
|R1000/C0060|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 1 to be treated as<br>unrestricted items – balance<br>carried forward|This is the balance of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 1 to be treated as unrestricted items carried<br>forward to the next reporting period.|
|R1010/C0010|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 1 to be treated as<br>restricted items — balance<br>brought forward|This is the balance of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 1 to be treated as restricted items brought<br>forward from the previous reporting period.|
|R1010/C0070|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 1 to be treated as<br>restricted items — issued|This is the amount of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 1 to be treated as restricted items issued<br>over the reporting period.|
|R1010/C0080|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 1 to be treated as<br>restricted items — redeemed|This is the amount of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 1 to be treated as restricted items redeemed<br>over the reporting period|
|R1010/C0090|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 1 to be treated as<br>restricted items — movements<br>in valuation|This is an amount reflecting movements in valuation of other items approved by<br>supervisory authority as basic own funds not specified above that are Tier 1 to be<br>treated as restricted items.|
|R1010/C0060|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 1 to be treated as<br>restricted items — balance<br>carried forward|This is the balance of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 1 to be treated as restricted items carried<br>forward to the next reporting period.|
|R1020/C0010|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Tier 2 – balance brought<br>forward|This is the balance of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 2 brought forward from the previous<br>reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/841

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1020/C0070|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Tier 2 – issued|This is the amount of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 2 issued over the reporting period.|
|R1020/C0080|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Tier 2 – redeemed|This is the amount of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 2 redeemed over the reporting period|
|R1020/C0090|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Tier 2 – movements in valu­<br>ation|This is an amount reflecting movements in valuation of other items approved by<br>supervisory authority as basic own funds not specified above that are Tier 2.|
|R1020/C0060|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Tier 2– balance carried<br>forward|This is the balance of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 2 carried forward to the next reporting<br>period.|
|R1030/C0010|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Tier 3 – balance brought<br>forward|This is the balance of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 3 brought forward from the previous<br>reporting period.|
|R1030/C0070|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Tier 3 – issued|This is the amount of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 3 issued over the reporting period.|
|R1030/C0080|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Tier 3 – redeemed|This is the amount of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 3 redeemed over the reporting period.|
|R1030/C0090|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Tier 3 – movements in valu­<br>ation|This is an amount reflecting movements in valuation of other items approved by<br>supervisory authority as basic own funds not specified above that are Tier 3.|
|R1030/C0060|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Tier 3 – balance carried<br>forward|This is the balance of other items approved by supervisory authority as basic own<br>funds not specified above that are Tier 3 carried forward to the next reporting<br>period.|
|R1100/C0010|Total of other items approved<br>by supervisory authority as<br>basic own fund items not<br>specified above – balance<br>brought forward|This is the balance of total other items approved by supervisory authority as basic<br>own funds not specified above brought forward from the previous reporting<br>period.|

L 120/842 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1100/C0070|Total of other items approved<br>by supervisory authority as<br>basic own fund items not<br>specified above – issued|This is the amount of total other items approved by supervisory authority as basic<br>own funds not specified above issued over the reporting period.|
|R1100/C0080|Total of other items approved<br>by supervisory authority as<br>basic own fund items not<br>specified above – redeemed|This is the amount of total other items approved by supervisory authority as basic<br>own funds not specified above that are redeemed over the reporting period.|
|R1100/C0090|Total of other items approved<br>by supervisory authority as<br>basic own fund items not<br>specified above – movements<br>in valuation|This is an amount reflecting movements in valuation of total other items<br>approved by supervisory authority as basic own funds not specified above.|
|R1100/C0060|Total of other items approved<br>by supervisory authority as<br>basic own fund items not<br>specified above – balance<br>carried forward|This is the balance of total other items approved by supervisory authority as basic<br>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 –<br>balance brought forward|This is the balance of Tier 2 ancillary own funds brought forward from the<br>previous reporting period.|
|---|---|---|
|R1110/C0110|Ancillary own funds –Tier 2 –<br>new amount made available|This is the new amount of Tier 2 ancillary own funds to be made available over<br>the reporting period.|
|R1110/C0120|Ancillary own funds –Tier 2 –<br>reduction to amount available|This is the reduction to the amount available Tier 2 ancillary own funds over the<br>reporting period.|
|R1110/C0130|Ancillary own funds –Tier 2 –<br>called up to basic own fund|This is the amount of Tier 2 ancillary own funds that are called up to a basic own<br>fund item over the reporting period.|
|R1110/C0060|Ancillary own funds –Tier 2 –<br>balance carried forward|This is the balance of Tier 2 ancillary own funds carried forward to the next<br>reporting period.|
|R1120/C0010|Ancillary own funds –Tier 3 –<br>balance brought forward|This is the balance of Tier 3 ancillary own funds brought forward from the<br>previous reporting period.|
|R1120/C0110|Ancillary own funds –Tier 3–<br>new amount made available|This is the new amount of Tier 3 ancillary own funds to be made available over<br>the reporting period.|
|R1120/C0120|Ancillary own funds –Tier 3 –<br>reduction to amount available|This is the reduction to the amount available Tier 3 ancillary own funds over the<br>reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/843

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1120/C0130|Ancillary own funds –Tier 3 –<br>called up to basic own fund|This is the amount of Tier 3 ancillary own funds that are called up to a basic own<br>fund item over the reporting period.|
|R1120/C0060|Ancillary own funds –Tier 3–<br>balance carried forward|This is the balance of Tier 3 ancillary own funds carried forward to the next<br>reporting period.|
|R1200/C0010|Total ancillary own funds –<br>balance brought forward|This is the balance of total ancillary own funds brought forward from the<br>previous reporting period.|
|R1200/C0110|Total ancillary own funds –<br>new amount made available|This is the new amount of total ancillary own funds to be made available over the<br>reporting period.|
|R1200/C0120|Total ancillary own funds –<br>reduction to amount available|This is the reduction to the amount available total ancillary own funds over the<br>reporting period.|
|R1200/C0130|Total ancillary own funds –<br>called up to basic own fund|This is the amount of total ancillary own funds that are called up to a basic own<br>fund item over the reporting period.|
|R1200/C0060|Total ancillary own funds –<br>balance carried forward|This is the balance of total ancillary own funds carried forward to the next<br>reporting period.|

_**S.23.04 – List of items on own funds**_

_General comments:_

This section relates to annual submission for individual entities.

This template shall be reported if the amount of the own funds for any tier change more than 5 % compared to the
previous year calculated as below.

_% change_ ð _T; T_ Ä _1_ Þ : ¼ _[Available Own ][f][unds in tier i to cover SCR in T ]_
_Available Own funds in tier to cover SCR in T_ Ä _1_

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Description of subordinated<br>mutual member accounts|This shall list subordinated mutual member accounts for an individual under­<br>taking.|
|C0020|Subordinated mutual member<br>accounts – Amount (in<br>reporting currency)|This is the amount of individual subordinated mutual member accounts.|
|C0030|Subordinated mutual member<br>accounts – Tier|This shall indicate the tier of the subordinated mutual member accounts.<br>One of the options in the following closed list shall be used:<br>1 – Tier 1<br>2 – Tier 1 – unrestricted|

L 120/844 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||3 – Tier 1 – restricted<br>4 – Tier 2<br>5 – Tier 3|
|C0040|Subordinated mutual member<br>accounts –Currency Code|Identify the ISO 4217 alphabetic code of the currency. This is the original<br>currency.|
|C0070|Subordinated mutual member<br>accounts – Counted under<br>transitionals?|This shall indicate whether the subordinated mutual member accounts are<br>counted under the transitional provisions.<br>One of the options in the following closed list shall be used:<br>1 – Counted under transitionals<br>2 – Not counted under transitionals|
|C0080|Subordinated mutual member<br>accounts – Counterparty (if<br>specific)|This shall list the counterparty of the subordinated mutual member accounts|
|C0090|Subordinated mutual member<br>accounts – Issue date|This is the issue date of the subordinated mutual member accounts. This shall be<br>in ISO 8601 format (yyyy–mm–dd).|
|C0100|Subordinated mutual member<br>accounts – Maturity date|This is the maturity date of the subordinated mutual member accounts. This shall<br>be in ISO 8601 format (yyyy–mm–dd).|
|C0110|Subordinated mutual member<br>accounts – First call date|This is the first call date of the subordinated mutual member accounts. This shall<br>be in ISO 8601 format (yyyy–mm–dd).|
|C0120|Subordinated mutual member<br>accounts – Details of further<br>call dates|These are the further call dates of the subordinated mutual member accounts.|
|C0130|Subordinated mutual member<br>accounts – Details of<br>incentives to redeem|These are the incentives to redeem the subordinated mutual member accounts.|
|C0140|Subordinated mutual member<br>accounts – Notice period|This is the notice of the subordinated mutual member accounts. The date shall be<br>entered here, using ISO 8601 format (yyyy–mm–dd).|

5.5.2023 EN Official Journal of the European Union L 120/845

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0160|Subordinated mutual member<br>account – Buy back during the<br>year|Explanation if the item has been bought back during the year.|
|C0190|Description of preference<br>shares|This shall list individual preference shares|
|C0200|Preference shares – Amount|This is the amount of the preference shares.|
|C0210|Preference shares – Counted<br>under transitionals?|This shall indicate whether the preference shares are counted under the transi­<br>tional provisions.<br>One of the options in the following closed list shall be used:<br>1 – Counted under transitionals<br>2 – Not counted under transitionals|
|C0220|Preference shares –<br>Counterparty (if specific)|This shall list the holder of the preference shares if limited to a single party. If the<br>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<br>(yyyy–mm–dd).|
|C0240|Preference shares – First call<br>date|This is the first call date of the preference share. This shall be in ISO 8601 format<br>(yyyy–mm–dd).|
|C0250|Preference shares – Details of<br>further call dates|These are the further call dates of the preference shares.|
|C0260|Preference shares – Details of<br>incentives to redeem|These are the incentives to redeem the preference share.|
|C0270|Description of subordinated<br>liabilities|This shall list the individual subordinated liabilities for an individual undertaking.|
|C0280|Subordinated liabilities –<br>Amount|This is the amount of individual subordinated liabilities.|

L 120/846 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0290|Subordinated liabilities –Tier|This shall indicate the tier of the subordinated liabilities.|
|C0300|Subordinated liabilities<br>Currency Code|Identify the ISO 4217 alphabetic code of the currency.|
|C0320|Subordinated liabilities –<br>Lender (if specific)|This shall list the lender of the subordinated liabilities if specific. If not specific<br>this item shall not be reported.|
|C0330|Subordinated liabilities –<br>Counted under transitionals?|This shall indicate whether the subordinated liability is counted under the transi­<br>tional provisions.<br>One of the options in the following closed list shall be used:<br>1 – Counted under transitionals<br>2 – Not counted under transitionals|
|C0350|Subordinated liabilities – Issue<br>date|This is the issue date of the subordinated liabilities. This shall be in ISO 8601<br>format (yyyy–mm–dd).|
|C0360|Subordinated liabilities –<br>Maturity date|This is the maturity date of the subordinated liabilities. This shall be in ISO 8601<br>format (yyyy–mm–dd).|
|C0370|Subordinated liabilities – First<br>call date|This is the first future call date of the subordinated liabilities. This shall be in ISO<br>8601 format (yyyy–mm–dd).|

5.5.2023 EN Official Journal of the European Union L 120/847

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0380|Subordinated liabilities –<br>Further call dates|These are the further call dates of the subordinated liabilities.|
|C0390|Subordinated liabilities –<br>Details of incentives to redeem|These are the details about the incentives to redeem the subordinated liabilities.|
|C0400|Subordinated liabilities –<br>Notice period|This is the notice of the subordinated liabilities. The date shall be entered here,<br>using ISO 8601 format (yyyy–mm–dd).|
|C0450|Other items approved by<br>supervisory authority as basic<br>own funds not specified above|This shall list the other individual items approved by the supervisory authority for<br>an individual undertaking.|
|C0460|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Amount|This is the amount of other individual items approved by the supervisory auth­<br>ority.|
|C0470|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Currency code|Identify the ISO 4217 alphabetic code of the currency.|
|C0480|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 1|This is the amount of other individual items approved by the supervisory<br>authority that meet the criteria for Tier 1.|
|C0490|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Tier 2|This is the amount of other individual items approved by the supervisory<br>authority that meet the criteria for Tier 2.|
|C0500|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Tier 3|This is the amount of other individual items approved by the supervisory<br>authority that meet the criteria for Tier 3.|
|C0510|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Date of authorisation|This is the date of authorisation of other individual items approved by the<br>supervisory authority. It shall be in ISO 8601 format (yyyy–mm–dd).|
|C0570|Own funds– from the financial<br>statements that shall not be<br>represented by the recon­<br>ciliation reserve and do not<br>meet the criteria to be clas­<br>sified as Solvency II own funds<br>– Description|This cell shall contain a description of the own fund item from the financial<br>statements that shall not be represented by the reconciliation reserve and do<br>not meet the criteria to be classified as Solvency II own funds.|

L 120/848 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0580|Own funds from the financial<br>statements that shall not be<br>represented by the recon­<br>ciliation reserve and do not<br>meet the criteria to be clas­<br>sified as Solvency II own funds<br>– Total amount|This is the total amount of the own fun item from the financial statements that<br>shall not be represented by the reconciliation reserve and do not meet the criteria<br>to be classified as Solvency II own funds.|
|C0590|Ancillary own funds –<br>Description|This is details of each ancillary own fund for an individual undertaking.|
|C0600|Ancillary own funds –<br>Amount|This is the amount for each ancillary own fund.|
|C0610|Ancillary own funds –<br>Counterpart|This is the counterpart of each ancillary own fund.|
|C0620|Ancillary own funds – Issue<br>date|This is the issue date of each ancillary own fund. This shall be in ISO 8601 format<br>(yyyy–mm–dd).|
|C0630|Ancillary own fund – Date of<br>authorisation|This is the date of authorisation of each ancillary own fund. This shall be in 1SO<br>8601 format (yyyy–mm–dd).|

_Adjustment for ring-fenced funds and matching adjustment portfolios_

|C0660|Ring–fenced fund/matching<br>adjustment portfolio –<br>Number|Identification number for a ring-fenced fund or matching adjustment portfolio.<br>This number is attributed by the undertaking and must be consistent over time<br>and with the fund/portfolio number reported in other templates.|
|---|---|---|
|C0670|Ring–fenced fund/matching<br>adjustment portfolio –<br>Notional SCR|This is the notional SCR of each ring–fenced fund/each matching adjustment<br>portfolio.|
|C0680|Ring–fenced fund/matching<br>adjustment portfolio –<br>Notional SCR (negative results<br>set to zero)|This is the notional SCR. When the value is negative zero shall be reported.|
|C0690|Ring–fenced fund/matching<br>adjustment portfolio – Excess<br>of assets over liabilities|This is the amount of excess of assets over liabilities of each ring–fenced fund/<br>matching adjustment portfolio. This value shall reflect any deduction of future<br>transfers attributable to shareholders.|
|C0700|Ring–fenced fund/matching<br>adjustment portfolio – Future<br>transfers attributable to share­<br>holders|Value of future transfers attributable to shareholders’ of each ring–fenced fund/<br>matching adjustment portfolio in accordance with Article 80(2) of Delegated<br>Regulation (EU) 2015/35.|

5.5.2023 EN Official Journal of the European Union L 120/849

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0710|Ring-fenced funds/matching<br>adjustment portfolio –<br>Adjustment for restricted own<br>fund items in respect of<br>matching adjustment port­<br>folios and ring-fenced funds|This is the deduction for each ring–fenced fund/matching adjustment portfolio in<br>accordance with Article 81 of Delegated Regulation (EU) 2015/35.|

_RFF/matching adjustment portfolios deduction_

_**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.<br>These are participations in financial and credit institutions which individually<br>exceed 10 % of items included in (a) (i), (ii), iv) and (vi), of Article 69 of<br>Delegated Regulation (EU) 2015/35. This does not include consolidated strategic<br>participations.|
|---|---|---|
|C0020|Asset ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available.<br>This code must be unique and kept consistent over time.<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies, it is necessary to specify the Asset ID code and the<br>ISO 4217 alphabetic code of the currency, as in the following example: ‘code<br>+ EUR’|
|C0030|Asset ID Code type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)|

L 120/850 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies and the code in C0020 is defined by Asset ID code<br>and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall<br>refer to option 99 and the option of the original Asset ID Code, as in the<br>following example for which the code reported was ISIN code + currency: ‘99/1’.|
|C0040|Total|This is the full total value for all tiers held in each participation in financial and<br>credit institutions which individually exceed 10 % of items included in (a) (i), (ii),<br>iv) and (vi) of Article 69. This does not include consolidated strategic partici­<br>pations.|
|C0050|Common Equity Tier 1|This is the full value of Common Equity Tier 1 held in each participation in<br>financial and credit institutions which individually exceed 10 % of items included<br>in (a) (i), (ii), iv) and (vi), of Article 69). This does not include consolidated<br>strategic participations. Common Equity Tier 1 has the meaning as defined in<br>the relevant sector rules.|
|C0060|Additional Tier 1|This is the full value of Additional Tier 1 held in each participation in financial<br>and credit institutions which individually exceed 10 % of items included in (a) (i),<br>(ii), iv) and (vi), of Article 69). This does not include consolidated strategic<br>participations. Additional Tier 1 has the meaning as defined in the relevant<br>sector rules.|
|C0070|Tier 2|This is the full value of Tier 2 held in each participation in financial and credit<br>institutions which individually exceed 10 % of items included in (a) (i), (ii), iv) and<br>(vi), of Article 69). This does not include consolidated strategic participations.<br>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_

5.5.2023 EN Official Journal of the European Union L 120/851

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090|Asset ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available.<br>This code must be unique and kept consistent over time.<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies, it is necessary to specify the Asset ID code and the<br>ISO 4217 alphabetic code of the currency, as in the following example: ‘code<br>+ EUR’|
|C0100|Asset ID Code type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies and the code in C0090 is defined by Asset ID code<br>and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall<br>refer to option 99 and the option of the original Asset ID Code, as in the<br>following example for which the code reported was ISIN code + currency: ‘99/1’.|
|C0110|Total|This is the total value held in the participation (not yet the amount to be<br>deducted).<br>These are participations in financial and credit institutions which when aggregated<br>exceed 10 % of items included in (a) (i),(ii),(iv) and (vi) of Article 69 of Delegated<br>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<br>part to be deducted).<br>Common Equity Tier 1 has the meaning as defined in the relevant sector rules.<br>These are participations in financial and credit institutions which when aggregated<br>exceed 10 % of items included in (a) (i), (ii), (iv) and (vi) of Article 69 of Delegated<br>Regulation (EU) 2015/35, not including consolidated strategic participations.|

L 120/852 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0130|Additional Tier 1|This is the value of Additional Tier 1 held in the participation (not only the part<br>to be deducted).<br>Additional Tier 1 has the meaning as defined in the relevant sector rules.<br>These are participations in financial and credit institutions which when aggregated<br>exceed 10 % of items included in (a) (i), (ii), (iv) and (vi) of Article 69 of Delegated<br>Regulation (EU) 2015/35, not including consolidated strategic participations.|
|C0140|Tier 2|This is the value of Tier 2 held in the participation.<br>Tier 2 has the meaning as defined in relevant sector rules (not only the part to be<br>deducted).<br>These are participations in financial and credit institutions which when aggregated<br>exceed 10 % of items included in (a) (i), (ii), (iv) and (vi) of Article 69 of Delegated<br>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)_

|R0001/C0150|Total participations in financial<br>and credit institutions – Total|This is the total value of participations in financial and credit institutions. (for<br>which there is an OF deduction)|
|---|---|---|
|R0001/C0160|Total participations in financial<br>and credit institutions –<br>Common Equity Tier 1|This is the total value of Common Equity Tier 1 held in financial and credit<br>institutions. (for which there is an OF deduction)|
|R0001/C0170|Total participations in financial<br>and credit institutions –<br>Additional Tier 1|This is the total value of Additional Tier 1 held in financial and credit institutions.<br>(for which there is an OF deduction)|
|R0001/C0180|Total participations in financial<br>and credit institutions– Tier 2|This is the total value of Tier 2 held in financial and credit institutions. (for which<br>there is an OF deduction)|
|_Own funds_<br>_deductions_|||
|R0010/C0190|Article 68(1) deduction – total|This is the total value of the Article 68(1) deduction, specified in Delegated<br>Regulation (EU) 2015/35.|
|R0010/C0200|Article 68(1) deduction – tier<br>1 unrestricted|This is the value of the Article 68(1) deduction which is deducted from tier 1<br>unrestricted items in accordance with Article 68(5) of Delegated Regulation (EU)<br>2015/35.|
|R0010/C0210|Article 68(1) deduction – tier<br>1 restricted|This is the value of the Article 68(1) deduction which is deducted from tier 1<br>restricted items in accordance with Article 68(5) of Delegated Regulation (EU)<br>2015/35.|
|R0010/C0220|Article 68(1) deduction –<br>Tier 2|This is the value of the Article 68(1) deduction which is deducted from tier 2<br>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)<br>2015/35.|

5.5.2023 EN Official Journal of the European Union L 120/853

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0020/C0200|Article 68(2) deduction – tier<br>1 unrestricted|This is the value of the Article 68(2) deduction which is deducted from tier 1<br>unrestricted items in accordance with Article 68(5) of Delegated Regulation (EU)<br>2015/35.|
|R0020/C0210|Article 68(2) deduction – tier<br>1 restricted|This is the value of the Article 68(2) deduction which is deducted from tier 1<br>restricted items in accordance with Article 68(5) of Delegated Regulation (EU)<br>2015/35.|
|R0020/C0220|Article 68(2) deduction –<br>tier 2|This is the value of the Article 68(2) deduction which is deducted from tier 2<br>items in accordance with Article 68(5) of Delegated Regulation (EU) 2015/35.|
|R0030/C0190|Total deductions|The overall total of all deductions of participations under Article 68(1) and<br>Article 68(2) of Delegated Regulation (EU) 2015/35.|
|R0030/C0200|Total deductions – tier 1<br>unrestricted|The overall total of all deductions of participations for tier 1 unrestricted under<br>Article 68(1) and Article 68(2) of Delegated Regulation (EU) 2015/35.|
|R0030/C0210|Total deductions – tier 1<br>restricted|The overall total of all deductions of participations for tier 1 restricted under<br>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 of participations for tier 2 under Article 68(1)<br>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 Article 68(3))._

|C0230|Name of related undertaking|This is the name of the related undertaking in which the participation is held.<br>These are participations in financial and credit institutions which are considered<br>strategic as defined in Article 171 of the Delegated Regulation (EU) 2015/35) and<br>which are included in the calculation of the group solvency on the basis of<br>method 1.|
|---|---|---|
|C0240|Asset ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available.<br>This code must be unique and kept consistent over time.<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies, it is necessary to specify the Asset ID code and the<br>ISO 4217 alphabetic code of the currency, as in the following example: ‘code<br>+ EUR’|
|C0250|Asset ID Code type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO 6166 for ISIN code|

L 120/854 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies and the code in C0240 is defined by Asset ID code<br>and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall<br>refer to option 99 and the option of the original Asset ID Code, as in the<br>following example for which the code reported was ISIN code + currency: ‘99/1’.|
|C0260|Total|This is the total value for all tiers held in each participation in financial and credit<br>institutions which are considered strategic as defined in Article 171 of the<br>Delegated Regulation (EU) 2015/35) and which are included in the calculation<br>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<br>institutions which are considered strategic as defined in Article 171 of the<br>Delegated Regulation (EU) 2015/35) and which are included in the calculation<br>of the group solvency on the basis of method 1.<br>Type 1 equity has the meaning as defined in Article 168(2) of the Delegated<br>Regulation (EU) 2015/35).|
|C0280|Type 2 Equity|This is the value of type 2 equity held in each participation. in financial and credit<br>institutions which are considered strategic as defined in Article 171 of the<br>Delegated Regulation (EU) 2015/35) and which are included in the calculation<br>of the group solvency on the basis of method 1.<br>Type 2 equity has the meaning as defined in Article 168(3) of the Delegated<br>Regulation (EU) 2015/35).|
|C0290|Subordinated liabilities|This is the value of subordinated liabilities held in each participations in financial<br>and credit institutions which are considered strategic as defined in Article 171 of<br>the Delegated Regulation (EU) 2015/35) and which are included in the calculation<br>of the group solvency on the basis of method 1.|

5.5.2023 EN Official Journal of the European Union L 120/855

ITEM INSTRUCTIONS

_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<br>which the participation is held. The participations in these related undertakings is<br>strategic (as defined in Article 171 of the Delegated Regulation (EU) 2015/35)),<br>not included in the calculation of the group solvency on the basis of method 1<br>and not deducted in accordance with Article 68(1) and Article 68(2).|
|---|---|---|
|C0310|Asset ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available.<br>This code must be unique and kept consistent over time.<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies, it is necessary to specify the Asset ID code and the<br>ISO 4217 alphabetic code of the currency, as in the following example: ‘code<br>+ EUR’|
|C0320|Asset ID Code type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking|

L 120/856 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies and the code in C0310 is defined by Asset ID code<br>and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall<br>refer to option 99 and the option of the original Asset ID Code, as in the<br>following example for which the code reported was ISIN code + currency: ‘99/1’.|
|C0330|Total|This is the total value for all tiers of each participation in related undertakings that<br>are financial and credit institutions which are strategic, not included in the calcu­<br>lation of the group solvency on the basis of method 1 and which are not<br>deducted in accordance with Article 68(1) and Article 68(2) of Delegated Regu­<br>lation (EU) 2015/35, meaning the sum of:<br>1) the value of strategic participations in financial and credit institutions which<br>are not deducted in accordance with both Article 68(1) and 68(2) of Delegated<br>Regulation (EU) 2015/35, because the sum of participations in financial and<br>credit institutions is less than 10 %,<br>2) the remainder of the strategic participations which are deducted following the<br>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<br>and credit institutions which are strategic, not included in the calculation of the<br>group solvency on the basis of method 1, not deducted in accordance with<br>Article 68(1) and Article 68(2) of Delegated Regulation (EU) 2015/35and held<br>in Type 1 equities, meaning the sum of:<br>1) the value of strategic participations in financial and credit institutions which<br>are not deducted according to both Article 68(1) and 68(2) of Delegated<br>Regulation (EU) 2015/35, because the sum of participations in financial and<br>credit institutions is less than 10 %,<br>2) the remainder of the strategic participations which are deducted following the<br>Article 68(2) of Delegated Regulation (EU) 2015/35.<br>Type 1 equity has the meaning as defined in Article 168(2) of the Delegated<br>Regulation (EU) 2015/35.|
|C0350|Type 2 Equity|This is the value of each participation in related undertakings that are financial<br>and credit institutions which are strategic, not included in the calculation of the<br>group solvency on the basis of method 1, not deducted in accordance with<br>Article 68(1) and Article 68(2) of Delegated Regulation (EU) 2015/35 and<br>held in Type 2 equities, meaning the sum of:<br>1) the value of strategic participations in financial and credit institutions which<br>are not deducted in accordance with both Article 68(1) and 68(2) of Delegated<br>Regulation (EU) 2015/35, because the sum of participations in financial and<br>credit institutions is less than 10 %,|

5.5.2023 EN Official Journal of the European Union L 120/857

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||2) the remainder of the strategic participations which are deducted following the<br>Article 68(2) of Delegated Regulation (EU) 2015/35.<br>Type 2 equity has the meaning as defined in Article 168(3) of the Delegated<br>Regulation (EU) 2015/35.|
|C0360|Subordinated liabilities|This is the value of each participation in related undertakings that are financial<br>and credit institutions which are strategic, not included in the calculation of the<br>group solvency on the basis of method 1, not deducted in accordance with<br>Article 68(1) and Article 68(2) of Delegated Regulation (EU) 2015/35 and<br>held in subordinated liabilities, meaning the sum of:<br>1) the value of strategic participations in financial and credit institutions which<br>are not deducted in accordance with both Article 68(1) and 68(2) of Delegated<br>Regulation (EU) 2015/35, because the sum of participations in financial and<br>credit institutions is less than 10 %,<br>2) the remainder of the strategic participations which are deducted following the<br>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 insti­<br>tutions in which the participation is held. These are participations in related<br>undertakings which are not strategic and not deducted in accordance with<br>Article 68(1) and 68 (2) of Delegated Regulation (EU) 2015/35.|
|---|---|---|
|C0380|Asset ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available.<br>This code must be unique and kept consistent over time.<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies, it is necessary to specify the Asset ID code and the<br>ISO 4217 alphabetic code of the currency, as in the following example:<br>‘code + EUR’|
|C0390|Asset ID Code type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)|

L 120/858 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies and the code in C0380 is defined by Asset ID code<br>and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall<br>refer to option 99 and the option of the original Asset ID Code, as in the<br>following example for which the code reported was ISIN code + currency: ‘99/1’.|
|C0400|Total|This is the total value for all tiers of each participation in related undertakings that<br>are financial and credit institutions, which are not strategic and which are not<br>deducted in accordance with Article 68(1) and 68 (2) of Delegated Regulation<br>(EU) 2015/35 meaning the sum of:<br>1) the value of non–strategic participations in financial and credit institutions<br>which are not deducted in accordance with o both Articles 68(1) and 68(2)<br>of Delegated Regulation (EU) 2015/35, because the sum of participations in<br>financial and credit institutions is less than 10 %,<br>2) the remainder of the non–strategic participations which are deducted following<br>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<br>and credit institutions which are not strategic, not deducted in accordance with<br>Article 68(1) and Article 68(2) of Delegated Regulation (EU) 2015/35 and held<br>in Type 1 equities, meaning the sum of:.<br>1) the value of non–strategic participations in financial and credit institutions<br>which are not deducted in accordance with both Articles 68(1) and 68(2) of<br>Delegated Regulation (EU) 2015/35, because the sum of participations in<br>financial and credit institutions is less than 10 %,<br>2) the remainder of the non–strategic participations which are deducted following<br>the Article 68(2) of Delegated Regulation (EU) 2015/35.<br>Type 1 equity has the meaning as defined in Article 168(2) of the Delegated<br>Regulation (EU) 2015/35.|

5.5.2023 EN Official Journal of the European Union L 120/859

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0420|Type 2 Equity|This is the value of each participation in related undertakings that are financial<br>and credit institutions, which are not strategic, not deducted in accordance with<br>Article 68(1) and Article 68(2) of Delegated Regulation (EU) 2015/35 and held<br>in Type 2 equities, meaning the sum of:.<br>1) the value of non–strategic participations in financial and credit institutions<br>which are not deducted in accordance with both Article 68(1) and 68(2) of<br>Delegated Regulation (EU) 2015/35, because the sum of participations in<br>financial and credit institutions is less than 10 %,<br>2) the remainder of the non–strategic participations which are deducted following<br>the Article 68(2) of Delegated Regulation (EU) 2015/35.<br>Type 2 equity has the meaning as defined in Article 168(3) of the Delegated<br>Regulation (EU) 2015/35.|
|C0430|Subordinated liabilities|This is the value of each participation in related undertakings that are financial<br>and credit institutions, which are not strategic, not deducted in accordance with<br>Article 68(1) and Article 68(2) of Delegated Regulation (EU) 2015/35 and held<br>in subordinated liabilities, meaning the sum of:<br>1) the value of non–strategic participations in financial and credit institutions<br>which are not deducted in accordance with both Article 68(1) and 68(2) of<br>Delegated Regulation (EU) 2015/35, because the sum of participations in<br>financial and credit institutions is less than 10 %,<br>2) the remainder of the non–strategic participations which are deducted following<br>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.<br>These are participations which are not in financial and credit institutions and<br>which are considered strategic.|
|---|---|---|
|C0450|Asset ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available.<br>This code must be unique and kept consistent over time.<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies, it is necessary to specify the Asset ID code and the<br>ISO 4217 alphabetic code of the currency, as in the following example: ‘code<br>+ EUR’|

L 120/860 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0460|Asset ID Code type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies and the code in C0450 is defined by Asset ID code<br>and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall<br>refer to option 99 and the option of the original Asset ID Code, as in the<br>following example for which the code reported was ISIN code + currency: ‘99/1’.|
|C0470|Total|This is the total value held for all tiers in each participation that are not financial<br>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<br>and credit institutions and that are considered strategic.<br>Type 1 equity has the meaning as defined in Article 168(2) of the Delegated<br>Regulation (EU) 2015/35).|
|C0490|Type 2 Equity|This is the value of type 2 equity held in each participation that are not financial<br>and credit institutions and that are considered strategic.<br>Type 2 equity has the meaning as defined in Article 168(3) of Delegated Regu­<br>lation (EU) 2015/35.|
|C0500|Subordinated liabilities|This is the value of subordinated liabilities held in each participation that are not<br>financial and credit institutions and that are considered strategic.|

_Table 7 – Other non–strategic participations not in financial and credit institution_

5.5.2023 EN Official Journal of the European Union L 120/861

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0520|Asset ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available.<br>This code must be unique and kept consistent over time.<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies, it is necessary to specify the Asset ID code and the<br>ISO 4217 alphabetic code of the currency, as in the following example:<br>‘code + EUR’|
|C0530|Asset ID Code type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in<br>2 or more different currencies and the code in C0520 is defined by Asset ID code<br>and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall<br>refer to option 99 and the option of the original Asset ID Code, as in the<br>following example for which the code reported was ISIN code + currency: ‘99/1’.|
|C0540|Total|This is the total value held for all tiers in each participation that are not financial<br>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<br>and credit institutions and that are not considered strategic.<br>Type 1 equity has the meaning as defined in Article 168(2) of the Delegated<br>Regulation (EU) 2015/35.|

L 120/862 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0560|Type 2 Equity|This is the value of type 2 equity held in each participation that are not financial<br>and credit institutions and that are not considered strategic.<br>Type 2 equity has the meaning as defined in Article 168(3) of Delegated Regu­<br>lation (EU) 2015/35.|
|C0570|Subordinated liabilities|This is the value of subordinated liabilities held in each participations that are not<br>financial and credit institutions and that are not considered strategic.|
|_Total for SCR_<br>_calculation_|||
|R0040/C0580|Total participations in related<br>undertakings that are financial<br>and credit institutions –Total|This is the total value of participations in undertakings which are financial and<br>credit institutions.|
|R0040/C0590|Total participations in related<br>undertakings that are financial<br>and credit institutions – Type<br>1 Equity|This is the total value of Type 1 Equity of participations in undertakings which are<br>financial and credit institutions.<br>Type 1 equity has the meaning as defined in Article 168(2) of the Delegated<br>Regulation (EU) 2015/35.|
|R0040/C0600|Total participations in related<br>undertakings that are financial<br>and credit institutions – Type<br>2 Equity|This is the total value of Type 2 Equity of participations in undertakings which are<br>financial and credit institutions.<br>Type 2 equity has the meaning as defined in Article 168(3) of Delegated Regu­<br>lation (EU) 2015/35.|
|R0040/C0610|Total participations in related<br>undertakings that are financial<br>and credit institutions –<br>Subordinated liabilities|This is the total value of Subordinated liabilities of participations in undertakings<br>which are financial and credit institutions.|
|R0050/C0580|Total participations in related<br>undertakings that are financial<br>and credit institutions, of<br>which strategic (method 1 or<br>less than 10 % not method 1 –<br>Total|This is the total value of strategic participations in undertakings (method 1 or less<br>than 10 % not method 1) which are financial and credit institutions.|
|R0050/C0590|Total participations in related<br>undertakings that are financial<br>and credit institutions, of<br>which strategic (method 1 or<br>less than 10 % not method 1)<br>– Type 1 Equity|This is the total value of Type 1 Equity of strategic participations in undertakings<br>(method 1 or less than 10 % not method 1) which are financial and credit<br>institutions.<br>Type 1 equity has the meaning as defined in Article 168(2) of the Delegated<br>Regulation (EU) 2015/35.|
|R0050/C0600|Total participations in related<br>undertakings that are financial<br>and credit institutions, of<br>which strategic (method 1 or<br>less than 10 % not method 1)<br>– Type 2 Equity|This is the total value of Type 2 Equity of strategic participations in undertakings<br>(method 1 or less than 10 % not method 1) which are financial and credit<br>institutions.<br>Type 2 equity has the meaning as defined in Article 168(3) of Delegated Regu­<br>lation (EU) 2015/35.|

5.5.2023 EN Official Journal of the European Union L 120/863

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0050/C0610|Total participations in related<br>undertakings that are financial<br>and credit institutions, of<br>which strategic (method 1 or<br>less than 10 % not method 1)<br>– Subordinated liabilities|This is the total value of Subordinated liabilities of strategic participations in<br>undertakings (method 1 or less than 10 % not method 1) which are financial<br>and credit institutions.|
|R0060/C0580|Total participations in related<br>undertakings that are financial<br>and credit institutions of<br>which non–strategic (less than<br>10 %) –Total|This is the total value of not strategic participations in undertakings (less than<br>10 %) which are financial and credit institutions.|
|R0060/C0590|Total participations in related<br>undertakings that are financial<br>and credit institutions of<br>which non–strategic (less than<br>10 %) – Type 1 Equity|This is the total value of Type 1 Equity of not strategic participations in under­<br>takings (less than 10 % – C0500) which are financial and credit institutions.<br>Type 1 equity has the meaning as defined in Article 168(2) of the Delegated<br>Regulation (EU) 2015/35.|
|R0060/C0600|Total participations in related<br>undertakings that are financial<br>and credit institutions of<br>which non–strategic (less than<br>10 %) – Type 2 Equity|This is the total value of Type 2 Equity of not strategic participations in under­<br>takings (less than 10 %) which are financial and credit institutions.<br>Type 2 equity has the meaning as defined in Article 168(3) of Delegated Regu­<br>lation (EU) 2015/35.|
|R0060/C0610|Total participations in related<br>undertakings that are financial<br>and credit institutions of<br>which non–strategic (less than<br>10 %) – Subordinated liabilities|This is the total value of Subordinated liabilities of not strategic participations in<br>undertakings (less than 10 %) which are financial and credit institutions.|
|R0070/C0580|Total participations in related<br>undertakings that are not<br>financial and credit institutions<br>–Total|This is the total value of participations in undertakings which are not financial<br>and credit institutions. This is the sum of C0470 and C0540.|
|R0070/C0590|Total participations in related<br>undertakings that are not<br>financial and credit institutions<br>– Type 1 Equity|This is the total value of Type 1 Equities held in participations in undertakings<br>which are not financial and credit institutions.<br>Type 1 equity has the meaning as defined in Article 168(2) of Delegated Regu­<br>lation (EU) 2015/35. This is the sum of C0480 and C550.|
|R0070/C0600|Total participations in related<br>undertakings that are not<br>financial and credit institutions<br>– Type 2 Equity|This is the total value of Type 2 Equities held in participations in undertakings<br>which are not financial and credit institutions.<br>Type 2 equity has the meaning as defined in Article 168(3) of Delegated Regu­<br>lation (EU) 2015/35. This is the sum of C0490 and C0560)|

L 120/864 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0070/C0610|Total participations in related<br>undertakings that are not<br>financial and credit institutions<br>– Subordinated liabilities|This is the total value of subordinated liabilities held in participations in under­<br>takings which are not financial and credit institutions. This is the sum of C0500<br>and C0570.|
|R0080/C0580|Total participations in related<br>undertakings that are not<br>financial and credit institutions<br>– Total– of which strategic|This is the total value of strategic participations in undertakings which are not<br>financial and credit institutions. This is the sum of C0470.|
|R0080/C0590|Total participations in related<br>undertakings that are not<br>financial and credit institutions<br>– Type 1 Equity – of which<br>strategic|This is the total value of Type 1 Equities held in strategic participations in under­<br>takings which are not financial and credit institutions.<br>Type 1 equity has the meaning as defined in Article 168(2) of Delegated Regu­<br>lation (EU) 2015/35. This is the sum of C0480.|
|R0080/C0600|Total participations in related<br>undertakings that are not<br>financial and credit institutions<br>– Type 2 Equity – of which<br>strategic|This is the total value of Type 2 Equities held in strategic participations in under­<br>takings which are not financial and credit institutions. This is the sum of C0490).|
|R0080/C0610|Total participations in related<br>undertakings that are not<br>financial and credit institutions<br>– Subordinated liabilities – of<br>which strategic|This is the total value of subordinated liabilities held in strategic participations in<br>undertakings which are not financial and credit institutions. This is the sum of<br>C0500.|
|R0090/C0580|Total participations in related<br>undertakings that are not<br>financial and credit institutions<br>– total – of which non–stra­<br>tegic|This is the total value of non–strategic participations in undertakings which are<br>not financial and credit institutions. This is the sum of C0540.|
|R0090/C0590|Total participations in related<br>undertakings that are not<br>financial and credit institutions<br>– Type 1 Equity – of which<br>non–strategic|This is the total value of Type 1 Equities held in non–strategic participations in<br>undertakings which are not financial and credit institutions. Type 1 equity has the<br>meaning as defined in Article 168(2) of Delegated Regulation (EU) 2015/35. This<br>is the sum of C0550.|
|R0090/C0600|Total participations in related<br>undertakings that are not<br>financial and credit institutions<br>– Type 2 Equity – of which<br>non–strategic|This is the total value of Type 2 Equities held in non–strategic participations in<br>undertakings which are not financial and credit institutions. This is the sum of<br>C0560.|

5.5.2023 EN Official Journal of the European Union L 120/865

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0090/C0610|Total participations in related<br>undertakings that are not<br>financial and credit institutions<br>– Subordinated liabilities – of<br>which non–strategic|This is the total value of subordinated liabilities held in non–strategic partici­<br>pations in undertakings which are not financial and credit institutions. This is<br>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 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:

— Calculation of q factor ¼ _adjustment_ ~~,~~ where
_BSCR′_ Ä _nSCR_ _int_

—
_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 (C0040/R0100)

— _nSCR_ _int_ = nSCR for intangible assets risk according to the information reported in this template
(C0040/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)

L 120/866 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7)<br>of Directive 2009/138/EC, to provide an estimate of the SCR using standard<br>formula.<br>One of the options in the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|
|Z0020|Ring–fenced fund, matching<br>adjustment portfolio or<br>remaining part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking and must be<br>consistent over time and with the fund/portfolio number reported in other<br>templates.|
|R0010–R0050/<br>C0030|Net solvency capital<br>requirement|Amount of the net capital charge for each risk module, as calculated using the<br>standard formula.<br>The difference between the net and the gross SCR is the consideration of the<br>future discretionary benefits in accordance with Article 205 of Delegated Regu­<br>lation (EU) 2015/35.<br>This amount shall fully consider diversification effects in accordance with<br>Article 304 of Directive 2009/138/EC where applicable.<br>These cells do not include the allocation of the adjustment due to the aggregation<br>of the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if<br>there was no loss of diversification.|
|R0010–R0050/<br>C0040|Gross solvency capital<br>requirement|Amount of the gross capital charge for each risk module, as calculated using the<br>standard formula.<br>The difference between the net and the gross SCR is the consideration of the<br>future discretionary benefits as laid down in Article 206 of Delegated Regulation<br>(EU) 2015/35.<br>This amount shall fully consider diversification effects as laid down in Article 304<br>of Directive 2009/138/EC where applicable.<br>These cells do not include the allocation of the adjustment due to the aggregation<br>of the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if<br>there was no loss of diversification.|
|R0010–R0050/<br>C0050|Allocation of RFF adjustment<br>due to RFF and Matching<br>adjustments portfolios|Part of the adjustment allocated to each risk module according to the procedure<br>described in the general comments. This amount shall be positive.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0060/C0030|Net solvency capital<br>requirement – Diversification|Amount of the diversification effects between Basic SCR of net risk modules,<br>including diversification within each risk module, due to the application of the<br>correlation matrix defined in Annex IV of Directive 2009/138/EC.<br>This amount shall be reported as a negative value.|
|R0060/C0040|Gross solvency capital<br>requirement – Diversification|Amount of the diversification effects between Basic SCR of gross risk modules,<br>including diversification within each risk module, due to the application of the<br>correlation matrix defined in Annex IV of Directive 2009/138/EC.<br>This amount shall be reported as a negative value.|
|R0070/C0030|Net solvency capital<br>requirement – Intangible asset<br>risk|Amount of the capital charge, after the adjustment for the loss–absorbing capacity<br>of technical provisions, for intangible assets risk, as calculated using the standard<br>formula.|
|R0070/C0040|Gross solvency capital<br>requirement – Intangible assets<br>risk|The future discretionary benefits in accordance with Article 205 of the Delegated<br>Regulation (EU) 2015/35 for intangible assets risk is zero under standard formula,<br>hence R0070/C0040 equals R0070/C0030.|
|R0100/C0030|Net solvency capital<br>requirement – Basic Solvency<br>Capital Requirement|Amount of the basic capital requirements, after the consideration of future discre­<br>tionary benefits as laid down in Article 206 of Delegated Regulation (EU)<br>2015/35, as calculated using the standard formula.<br>This amount shall fully consider the diversification effects referred to in<br>Article 304 of Directive 2009/138/EC where applicable.<br>This cell does not include the allocation of the adjustment due to the aggregation<br>of the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if<br>there was no loss of diversification.<br>This amount shall be calculated as a sum of the net capital charges for each risk<br>module within the standard formula, including adjustment for diversification<br>effect within standard formula.|
|R0100/C0040|Gross solvency capital<br>requirement – Basic Solvency<br>Capital Requirement|Amount of the basic capital requirements, before the consideration of future<br>discretionary benefits referred to in Article 205 of Delegated Regulation (EU)<br>2015/35, as calculated using the standard formula.<br>This amount shall fully consider diversification effects as laid down in Article 304<br>of Directive 2009/138/EC where applicable.<br>This cell does not include the allocation of the adjustment due to the aggregation<br>of the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if<br>there was no loss of diversification.<br>This amount shall be calculated as a sum of the gross capital charges for each risk<br>module within the standard formula, including adjustment for diversification<br>effect within standard formula|

L 120/868 EN Official Journal of the European Union 5.5.2023

ITEM INSTRUCTIONS

_Calculation of Solvency Capital Requirement_

|R0120/C0100|Adjustment due to RFF/MAP<br>nSCR aggregation|Adjustment to correct the bias on SCR calculation due to aggregation of RFF/MAP<br>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<br>using the standard formula.|
|R0140/C0100|Loss–absorbing capacity of<br>technical provisions|Amount of the adjustment for loss–absorbing capacity of technical provisions<br>calculated in accordance with the standard formula.<br>This amount shall be reported as a negative value.<br>At RFF/MAP level and at entity level where there are no RFF (other than those<br>under Article 304 of Directive 2009/138/EC) nor MAP it is the maximum<br>between zero and the amount corresponding to the minimum between the<br>amount of technical provisions without risk margin in relation to future discre­<br>tionary benefits net of reinsurance and the difference between gross and net basic<br>solvency capital requirement.<br>Where there are RFF (other than those under Article<br>304 of Directive<br>2009/138/EC) or MAP, this amount shall be calculated as the sum of the loss–<br>absorbing capacity of technical provisions of each RFF/MAP and remaining part,<br>taking into account the net future discretionary benefits as a top limit.|
|R0150/C0100|Loss–absorbing capacity of<br>deferred taxes|Amount of the adjustment for loss–absorbing capacity of deferred taxes calculated<br>according to the standard formula.<br>This amount shall be negative.|
|R0160/C0100|Capital requirement for<br>business operated in<br>accordance with Art. 4 of<br>Directive 2003/41/EC|Amount of the capital requirement, calculated in accordance with the rules stated<br>in Article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension<br>business operated under article 4 of Directive 2003/41/EC to which transitional<br>measures are applied. This item is to be reported only during the transitional<br>period.|
|R0200/C0100|Solvency capital requirement<br>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 set by the NSA by the reporting reference date. It does<br>not include capital add–ons set between that date and the submission of the data<br>to the supervisory authority.|
|R0211/C0100|of which, capital add–ons<br>already set – Article 37(1)<br>Type a|Amount of capital add–on set by the NSA in accordance with Article 37(1)<br>paragraph (a), by the reporting reference date. It does not include capital add–<br>ons set between that date and the submission of the data to the supervisory<br>authority.|
|R0212/C0100|of which, capital add–ons<br>already set – Article 37(1)<br>Type b|Amount of capital add–on set by the NSA in accordance with Article 37(1)<br>paragraph (b), by the reporting reference date. It does not include capital add–<br>ons set between that date and the submission of the data to the supervisory<br>authority.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0213/C0100|of which, capital add–ons<br>already set – Article 37(1)<br>Type c|Amount of capital add–on set by the NSA in accordance with Article 37(1)<br>paragraph (c), by the reporting reference date. It does not include capital add–<br>ons set between that date and the submission of the data to the supervisory<br>authority.|
|R0214/C0100|of which, capital add–ons<br>already set – Article 37(1)<br>Type d|Amount of capital add–on that set by the NSA in accordance with Article 37(1)<br>paragraph (d), by the reporting reference date. It does not include capital add–ons<br>set between that date and the submission of the data to the supervisory authority.|
|R0220/C0100|Solvency capital requirement|Amount of the Solvency Capital Requirement.|
|_Other_<br>_information on_<br>_SCR_|||
|R0400/C0100|Capital requirement for<br>duration–based equity risk<br>sub–module|Amount of the capital requirement for duration–based equity risk sub–module.|
|R0410/C0100|Total amount of notional<br>Solvency Capital Requirements<br>for remaining part|Amount of the notional SCRs of remaining part when undertaking has RFF.|
|R0420/C0100|Total amount of notional<br>Solvency Capital Requirements<br>for ring–fenced funds|Amount of the sum of notional SCRs of all ring–fenced funds when undertaking<br>has RFF (other than those related to business operated in accordance with<br>Article 4 of Directive 2003/41/EC (transitional)).|
|R0430/C0100|Total amount of Notional<br>Solvency Capital Requirements<br>for matching adjustment port­<br>folios|Amount of the sum of notional SCRs of all matching adjustment portfolios.|
|R0440/C0100|Diversification effects due to<br>RFF nSCR aggregation for<br>Article 304|Amount of the adjustment for a diversification effect between ring–fenced funds<br>under Article 304 of Directive 2009/138/EC and the remaining part where<br>applicable.|
|R0450/C0100|Method used to calculate the<br>adjustment due to RFF/MAP<br>nSCR aggregation|Method used to calculate the adjustment due to RFF nSCR aggregation. One of the<br>options in the following closed list shall be used:<br>1 – Full recalculation<br>2 – Simplification at risk sub–module level<br>3 – Simplification at risk module level<br>4 – No adjustment<br>When the undertaking has no RFF (or have only RFF under Article 304 of<br>Directive 2009/138/EC) it shall select option 4.|
|R0460/C0100|Net future discretionary<br>benefits|Amount of technical provisions without risk margin in relation to future discre­<br>tionary benefits net of reinsurance.|
|_Approach to tax_<br>_rate_|||
|R0590/C0109|Approach based on average<br>tax rate|One of the options in the following closed list shall be used:<br>1 – Yes<br>2 – No|

L 120/870 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||3 – Not applicable as the adjustment for the loss-absorbing capacity of deferred<br>taxes (LAC DT) is not used (in this case R0600 to R0690 are not applicable)<br>See EIOPA Guidelines on loss-absorbing capacity of technical provisions and<br>deferred taxes (EIOPA-BoS-14/177)|

_Calculation of the adjustment for loss-absorbing capacity of deferred taxes_

|R0600/C0110|DTA Before the shock|Total amount of the deferred tax assets (DTA) in the balance-sheet using Solvency<br>II valuation before the instantaneous loss described in Article 207(1) and (2) of<br>Delegated Regulation (EU) 2015/35. The DTA amount of this cell shall be<br>consistent with the value in the cell R0040/C0010 in S.02.01|
|---|---|---|
|R0600/C0120|DTA After the shock|Total amount of the deferred tax assets (DTA) if a balance-sheet using Solvency II<br>valuation was set up after the instantaneous loss, as provided for in Article 207<br>(1) and (2) of Delegated Regulation (EU) 2015/35. This cell shall be left blank<br>where R0590/C0109 is filled with ‘1-Yes’.|
|R0610/C0110|DTA carry forward – Before<br>the shock|Amount of deferred tax assets (DTA) in the balance-sheet using Solvency II<br>valuation due to carry forward of previous losses or tax deductions before the<br>instantaneous loss described in Article 207(1) and (2) of Delegated Regulation<br>(EU) 2015/35.|
|R0610/C0120|DTA carry forward – After the<br>shock|Amount of deferred tax assets (DTA) due to carry forward of previous losses or<br>tax deductions if a balance-sheet using Solvency II valuation was set up after the<br>instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regu­<br>lation (EU) 2015/35. This cell shall be left blank where R0590/C0109 is filled<br>with ‘1-Yes’.|
|R0620/C0110|DTA due to deductible<br>temporary differences – Before<br>the shock|Amount of deferred tax assets (DTA) in the balance-sheet using Solvency II<br>valuation due to differences between the Solvency II valuation of an asset or<br>liability and its tax base before the instantaneous loss described in Article 207<br>(1) and (2) of Delegated Regulation (EU) 2015/35|
|R0620/C0120|DTA due to deductible<br>temporary differences – After<br>the shock|Amount of deferred tax assets (DTA) due to differences between the Solvency II<br>valuation of an asset or liability and its tax base if a balance-sheet using Solvency<br>II valuation was set up after the instantaneous loss, as provided for in Article 207<br>(1) and (2) of Delegated Regulation (EU) 2015/35. This cell shall be left blank if<br>R0590/C0109 is filled with ‘1-Yes’.|
|R0630/C0110|DTL – Before the shock|Amount of Deferred Tax Liabilities (DTL) in the balance-sheet using Solvency II<br>valuation before the instantaneous loss described in Article 207(1) and (2) of<br>Delegated Regulation (EU) 2015/35. The DTL amount of this cell shall be<br>consistent with the value in the cell R0780/C0010 in S.02.01.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0630/C0120|DTL – After the shock|Amount of Deferred Tax Liabilities (DTL) if a balance-sheet using Solvency II<br>valuation was set up after the instantaneous loss, as provided for in<br>Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.<br>This cell shall be left blank in case of an average tax rate approach and where<br>R0590/C0109 is filled with ‘1-Yes’.|
|R0640/C0130|LAC DT|Amount of loss-absorbing capacity of deferred taxes, calculated in accordance<br>with Article 207 of Delegated Regulation (EU) 2015/35. The LAC amount of<br>this cell shall be the same as the value in the cell R0150/C0100 in S.25.01.01.|
|R0650/C0130|LAC DT justified by reversion<br>of deferred tax liabilities|Amount of loss-absorbing capacity of deferred taxes, calculated in accordance<br>with Article 207 of Delegated Regulation (EU) 2015/35, justified by reversion<br>of deferred tax liabilities|
|R0660/C0130|LAC DT justified by reference<br>to probable future taxable<br>economic profit|Amount of loss-absorbing capacity of deferred taxes, calculated in accordance<br>with Article 207 of Delegated Regulation (EU) 2015/35, justified by reference<br>to probable future taxable economic profit|
|R0670/C0130|LAC DT justified by carry<br>back, current year|Amount of loss-absorbing capacity of deferred taxes, calculated in accordance<br>with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits<br>from past years. Amount of the losses allocated to the next year.|
|R0680/C0130|LAC DT justified by carry<br>back, future years|Amount of loss-absorbing capacity of deferred taxes, calculated in accordance<br>with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits<br>from past years. Amount of losses allocated to the years after next year.|
|R0690/C0130|Maximum LAC DT|Maximal amount of loss-absorbing capacity of deferred taxes, that could be<br>available, before the assessment whether the increase in net deferred tax assets<br>can be used for the purposes of the adjustment, as provided for in Article 207(2)<br>of Delegated Regulation (EU) 2015/35.|

_**S.25.05 – Solvency Capital Requirement – for undertakings using an internal model (partial or full)**_

_General comments:_

This section relates to annual submission of information for individual entities, ring-fenced funds, matching adjustment
portfolios and remaining part when an internal model is used for the calculation of the Solvency Capital Requirement.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and insurance and reinsurance undertakings.

The purpose of this template is to collect data on an aggregate level and show diversification benefits between separate
risk modules. All values should be reported before any tax effects unless otherwise stated.

Partial internal models:

All rows for C0010 refer to the 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 should be the amount of the loss-absorbing capacity (these amounts should be reported as negative
values).

L 120/872 EN Official Journal of the European Union 5.5.2023

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 with are embedded
in the calculation, but not whose which are modelled as a separate component.

These amounts shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where
applicable.

When 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.

Template SR.25.05 shall be reported by ring-fenced fund, matching adjustment portfolio and the remaining part for
every undertaking under an internal model. For partial internal models, 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 should 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 lossabsorbing 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 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 (C0050) to the
relevant risk modules (i.e. market risk, counterparty default risk, life underwriting risk, health underwriting risk and nonlife underwriting risk) when calculated according to the standard formula. The amount to be allocated to each relevant
risk module shall be calculated as follows:

— Calculation of ‘q factor’ ¼ _adjustment_ ~~,~~ where
_BSCR′_ Ä _nSCR_ _int_

—
_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

— _nSCR_ _int_ = 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)

Full internal models:

Template SR.25.05 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 should be reported for all subfunds of a material RFF/MAP as identified in the second table of S.01.03.

5.5.2023 EN Official Journal of the European Union L 120/873

CODE ITEM INSTRUCTIONS

|Aggregation|Col2|Col3|
|---|---|---|
|Z0020|Ring-fenced fund, matching<br>adjustment portfolio or<br>Remaining Part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking and must be<br>consistent over time and with the fund/portfolio number reported in other<br>templates.<br>When item Z0020 = 2, then report ‘0’|
|C0010/R0020|Total diversification|Amount of the diversification effects between risk modules.<br>This amount should be reported as a negative value.|
|C0010/R0030|Total diversified risk before tax|Amount of diversified capital charges before tax.<br>Same as S.26.08.01 C0010/R0030.|
|C0010/R0040|Total diversified risk after tax|Amount of diversified capital charges after tax.<br>Same as S.26.08.01 C0010/R0040.|
|C0010/R0070|Total market & credit risk|Sum of the respective following values from C0020 of S.26.09.01:<br>— Interest rate risk diversified (R0050)<br>— Inflation risk (R0080)<br>— Equity risk diversified (R0100)<br>— Property risk (R0130)<br>— Currency risk (R0140)<br>— Credit risk sum (R0150)<br>Same as S.26.08.01 C0010/R0070.|
|C0010/R0080|Market & Credit risk – diver­<br>sified|Same as S.26.08.01 C0010/R0080.|
|C0010/R0190|Credit event risk not covered<br>in market & credit risk|Same as S.26.08.01 C0010/R0190.|
|C0010/R0200|Credit event risk not covered<br>in market & credit risk –<br>diversified|Same as S.26.08.01 C0010/R0200.|
|C0010/R0270|Total Business risk|Same as S.26.08.01 C0010/R0270.|
|C0010/R0280|Total Business risk – diver­<br>sified|Same as S.26.08.01 C0010/R0280.|
|C0010/R0310|Total Net Non-life under­<br>writing risk|Same as S.26.08.01 C0010/R0310.|

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|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0320|Total Net Non-life under­<br>writing risk – diversified|Same as S.26.08.01 C0010/R0320.|
|C0010/R0400|Total Life & Health under­<br>writing risk|Same as S.26.08.01 C0010/R0400.|
|C0010/R0410|Total Life & Health under­<br>writing risk – diversified|Same as S.26.08.01 C0010/R0410.|
|C0010/R0480|Total Operational risk|Same as S.26.08.01 C0010/R0480.|
|C0010/R0490|Total Operational risk – diver­<br>sified|Same as S.26.08.01 C0010/R0490.|
|C0010/R0500|Other risk|Same as S.26.08.01 C0010/R0500.|
|C0050/R0020-<br>R0530|Allocation from adjustments<br>due to RFF and Matching<br>adjustment portfolios|Where applicable, part of the adjustment allocated to each risk module according<br>to the procedure described in the general comments. This amount shall be posi­<br>tive.|
|C0060/R0020-<br>R0530|Consideration of the future<br>management actions regarding<br>technical provisions and/or<br>deferred taxes|To identify if the future management actions relating to the loss absorbing<br>capacity of technical provisions and/or deferred taxes are embedded in the calcu­<br>lation, the following closed list of options shall be used:<br>1 – Future management actions regarding the loss–absorbing capacity of technical<br>provisions embedded within the component<br>2 – Future management actions regarding the loss–absorbing capacity of deferred<br>taxes embedded within the component<br>3 – Future management actions regarding the loss–absorbing capacity of technical<br>provisions and deferred taxes embedded within the component<br>4 – No embedded consideration of future management actions.|
|C0070/R0020-<br>R0530|Amount modelled|For each component this cell represents the amount calculated according to the<br>partial internal model.|
|R0110/C0100|Total undiversified<br>components|Sum of all components.|
|R0060/C0100|Diversification|The total amount of the diversification among components reported in C0030.<br>This amount does not include diversification effects inside each component, which<br>shall be embedded in the values reported in C0030.<br>This amount should be reported as negative value.|

5.5.2023 EN Official Journal of the European Union L 120/875

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|R0120/C0100|Adjustment due to RFF/MAP<br>nSCR aggregation|When applicable, adjustment to correct the bias on SCR calculation due to aggre­<br>gation of RFF/MAP nSCR at risk module level.<br>Applicable only for partial internal models.|
|R0160/C0100|Capital requirement for<br>business operated in<br>accordance with Art. 4 of<br>Directive 2003/41/EC|Amount of the capital requirement, calculated according to the rules stated in Art.<br>17 of Directive 2003/41/EC, for ring-fenced funds relating to pension business<br>operated under Art. 4 of Directive 2003/41/EC to which transitional measures are<br>applied. This item is to be reported only during the transitional period.|
|R0200/C0100|Solvency capital requirement,<br>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–on set by the NSA by the reporting reference date. It does<br>not include capital add–ons set between that date and the submission of the data<br>to the supervisory authority.|
|R0211/C0100|of which, capital add–ons<br>already set – Article 37(1)<br>Type a|Amount of capital add–on set by the NSA by the reporting reference date. It does<br>not include capital add–ons set between that date and the submission of the data<br>to the supervisory authority.|
|R0212/C0100|of which, capital add–ons<br>already set – Article 37(1)<br>Type b|Amount of capital add–on set by the NSA by the reporting reference date. It does<br>not include capital add–ons set between that date and the submission of the data<br>to the supervisory authority.|
|R0213/C0100|of which, capital add–ons<br>already set – Article 37(1)<br>Type c|Amount of capital add–on set by the NSA by the reporting reference date. It does<br>not include capital add–ons set between that date and the submission of the data<br>to the supervisory authority.|
|R0214/C0100|of which, capital add–ons<br>already set – Article 37(1)<br>Type d|Amount of capital add–on that set by the NSA by the reporting reference date. It<br>does not include capital add–ons set between that date and the submission of the<br>data to the supervisory authority.|
|R0220/C0100|Solvency Capital Requirement|Overall capital requirement including capital add-ons.|

_Other information on SCR_

|R0300/C0100|Amount/estimate of the overall<br>loss-absorbing capacity of<br>technical provisions|Amount/Estimate of the overall adjustment for loss-absorbing capacity of<br>technical provisions, including the part embedded in the components and the<br>part reported as a single component. This amount shall be reported as a<br>negative amount.|
|---|---|---|
|R0310/C0100|Amount/estimate of the loss<br>absorbing capacity for deferred<br>taxes|Amount/Estimate of the overall adjustment for deferred taxes, including the part<br>embedded in the components and the part reported as a single component. This<br>amount shall be reported as a negative amount.|
|R0400/C0100|Capital requirement for<br>duration-based equity risk sub-<br>module|Amount of the capital requirement for duration-based equity risk sub-module.<br>Applicable only for partial internal models.|

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|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|R0410/C0100|Total amount of notional<br>Solvency Capital Requirements<br>for remaining part|Amount of the notional SCRs of remaining part when undertaking has RFF.|
|R0420/C0100|Total amount of Notional<br>Solvency Capital Requirements<br>for ring-fenced funds|Amount of the sum of notional SCRs of all ring-fenced funds when undertaking<br>has RFF (other than those related to business operated in accordance with<br>Article 4 of Directive 2003/41/EC (transitional)).|
|R0430/C0100|Total amount of Notional<br>Solvency Capital Requirements<br>for matching adjustment port­<br>folios|Amount of the sum of notional SCRs of all matching adjustment portfolios<br>This item does not have to be reported when reporting SCR calculation at RFF or<br>matching adjustment portfolio level.|
|R0440/C0100|Diversification effects due to<br>RFF nSCR aggregation for<br>Article 304|Amount of the adjustment for a diversification effect between ring-fenced funds<br>under Article 304 of Directive 2009/138/EC and the remaining part where<br>applicable.<br>It shall be equal to the difference between the sum of the nSCR for each RFF/<br>MAP/RP and the SCR reported in R0200/C0100.|
|R0450/C0100|Method used to calculate the<br>adjustment due to RFF nSCR<br>aggregation|Method used to calculate the adjustment due to RFF nSCR aggregation. One of the<br>following options shall be used:<br>1 – Full recalculation<br>2 – Simplification at risk sub-module level<br>3 – Simplification at risk module level<br>4 – No adjustment<br>When the undertaking has no RFF (or have only RFF under Article 304 of<br>Directive 2009/138/EC) it shall select option 4.<br>Applicable only for partial internal models.|
|R0460/C0100|Net future discretionary<br>benefits|Amount of technical provisions without risk margin in relation to future discre­<br>tionary benefits net of reinsurance.|

_Approach to tax rate if calculated under the standard formula_

5.5.2023 EN Official Journal of the European Union L 120/877

CODE ITEM INSTRUCTIONS

_Calculation of adjustment for loss-absorbing capacity of deferred taxes if calculated under the standard formula_

|R0600/C0110|DTA Before the shock|Total amount of the Deferred Tax Assets (DTA) in the balance-sheet using<br>Solvency II valuation before the instantaneous loss described in Article 207(1)<br>and (2) of Delegated Regulation (EU) 2015/35. The DTA amount of this cell shall<br>be consistent with the value in the cell R0040/C0010 in S.02.01.|
|---|---|---|
|R0600/C0120|DTA After the shock|Total amount/estimate of the Deferred Tax Assets (DTA) if a balance-sheet using<br>Solvency II valuation was set up after the instantaneous loss, as provided for in<br>Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. This cell shall be<br>left blank where R0590/C0109 is filled with ‘1-Yes’.|
|R0610/C0110|DTA carry forward – Before<br>the shock|Amount of deferred tax assets (DTA) in the balance-sheet using Solvency II<br>valuation due to carry forward of previous loses or tax deductions before the<br>instantaneous loss described in Article 207(1) and (2) of Delegated Regulation<br>(EU) 2015/35.|
|R0610/C0120|DTA carry forward – After the<br>shock|Amount/estimate of deferred tax assets (DTA) due to carry forward of previous<br>loses or tax deductions if a balance-sheet using Solvency II valuation was set up<br>after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated<br>Regulation (EU) 2015/35. This cell shall be left blank where R0590/C0109 is<br>filled with ‘1-Yes’.|
|R0620/C0110|DTA due to deductible<br>temporary differences – Before<br>the shock|Amount of deferred tax assets (DTA) in the balance-sheet using Solvency II<br>valuation due to differences between the Solvency II valuation of an asset or<br>liability and its tax base before the instantaneous loss described in Article 207<br>(1) and (2) of Delegated Regulation (EU) 2015/35.|
|R0620/C0120|DTA due to deductible<br>temporary differences – After<br>the shock|Amount/estimate of deferred tax assets (DTA) due to differences between the<br>Solvency II valuation of an asset or liability and its tax base if a balance-sheet<br>using Solvency II valuation was set up after the instantaneous loss, as provided for<br>in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. This cell shall be<br>left blank where R0590/C0109 is filled with ‘1-Yes’.|
|R0630/C0110|DTL – Before the shock|Amount of Deferred Tax Liabilities (DTL) in balance-sheet using Solvency II<br>valuation before the instantaneous loss described in Article 207(1) and (2) of<br>Delegated Regulation (EU) 2015/35. The DTL amount of this cell shall be<br>consistent with the value in the cell R0780/C0010 in S.02.01.|
|R0630/C0120|DTL – After the shock|Amount/estimate of Deferred Tax Liabilities (DTL) if a balance-sheet using<br>Solvency II valuation was set up after the instantaneous loss, as provided for in<br>Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.<br>This cell shall be left blank in case of an average tax rate approach and where<br>R0590/C0109 is filled with ‘1-Yes’.|

L 120/878 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|R0640/C0130|Amount/estimate of LAC DT|Amount/estimate of loss-absorbing capacity of deferred taxes, calculated in<br>accordance with Article 207 of Delegated Regulation (EU) 2015/35. The LAC<br>amount of this cell shall be the same as the value in the cell R0310/C0100 in<br>S.25.05.01.|
|R0650/C0130|Amount/estimate of LAC DT<br>justified by reversion of<br>deferred tax liabilities|Amount/estimate of loss-absorbing capacity of deferred taxes, calculated in<br>accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified<br>by reversion of deferred tax liabilities.|
|R0660/C0130|Amount/estimate of LAC DT<br>justified by reference to<br>probable future taxable<br>economic profit|Amount/estimate of loss-absorbing capacity of deferred taxes, calculated in<br>accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified<br>by reference to probable future taxable economic profit.|
|R0670/C0130|Amount/estimate of LAC DT<br>justified by carry back, current<br>year|Amount/estimate of loss-absorbing capacity of deferred taxes, calculated in<br>accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified<br>by profits from past years. Amount of the losses allocated to the next year.|
|R0680/C0130|Amount/estimate of LAC DT<br>justified by carry back, future<br>years|Amount/estimate of loss-absorbing capacity of deferred taxes, calculated in<br>accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified<br>by profits from past years Amount of losses allocated to the years after next year.|
|R0690/C0130|Amount/estimate of Maximum<br>LAC DT|Maximum amount of loss-absorbing capacity of deferred taxes that could be<br>available, before the assessment whether the increase in net deferred tax assets<br>can be used for the purposes of the adjustment, as provided for in Article 207(2)<br>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 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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7),<br>to provide an estimate of the SCR using standard formula. One of the options in<br>the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|

5.5.2023 EN Official Journal of the European Union L 120/879

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0020|Ring–fenced fund, matching<br>adjustment portfolio or<br>remaining part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking and must be<br>consistent over time and with the fund/portfolio number reported in other<br>templates.|
|R0012/C0010|Simplifications spread risk –<br>bonds and loans|The options in the following closed list shall be used:<br>1 – Simplification for the purposes of Article 104<br>2 – Simplifications for the purposes of Article 105a<br>9 – Simplifications not used<br>Options 1 and 2 may be used simultaneously.<br>If R0012/C0010 = 1, only C0060 and C0080 shall be filled in for R0410|
|R0014/C0010|Simplifications market risk<br>concentration– simplifications<br>used|One of the options in the following closed list shall be used:<br>1 – Simplifications for the purposes of Article 105a<br>9 – Simplifications not used|
|R0020/C0010|Captives simplifications –<br>interest rate risk|Identify whether a captive undertaking used simplifications for the calculation of<br>interest rate risk. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0020/C0010 = 1, only C0060 and C0080 shall be filled in for R0100–R0120|
|R0030/C0010|Captives simplifications –<br>spread risk on bonds and<br>loans|Identify whether a captive undertaking used simplifications for the calculation of<br>spread risk with regard to bonds and loans. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used|
|R0040/C0010|Captives simplifications –<br>market risk concentration|Identify whether a captive undertaking used simplifications for the calculation of<br>market risk concentration. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used|

L 120/880 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Interest rate risk_|||
|R0100/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – interest rate risk|This is the net capital charge for interest rate risk, i.e. after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0020/C0010 = 1, this item represents the net capital charge for interest rate<br>risk calculated using simplified calculations for captive undertakings.|
|R0100/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement– interest rate risk|This is the gross capital charge for interest rate risk, i.e. before the loss absorbing<br>capacity of technical provisions.<br>If R0020/C0010 = 1, this item represents the gross capital charge for interest rate<br>risk calculated using simplified calculations for captive undertakings.|
|R0110–R0120/<br>C0020|Initial absolute values before<br>shock – Assets – Interest rate<br>risk – interest rate down/up<br>shock|This is the total value of the assets sensitive to interest rate down/up risk, before<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0110–R0120/<br>C0030|Initial absolute values before<br>shock – Liabilities – Interest<br>rate risk – interest rate<br>down/up shock|This is the total value of the liabilities sensitive to interest rate down/up risk,<br>before shock.<br>The amount of Technical Provisions (TP) shall be net of reinsurance and SPV<br>recoverables.|
|R0110–R0120/<br>C0040|Absolute values after shock –<br>Assets – Interest rate risk –<br>interest rate down/up shock|This is the absolute value of assets sensitive to interest rate down/up risks after the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0110–R0120/<br>C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Interest rate risk–<br>interest rate down/up shock|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to interest rate down/up risks after the shock.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0110–R0120/<br>C0060|Absolute value after shock –<br>Net solvency capital<br>requirement– interest rate<br>risk– interest rate down/up<br>shock|This is the net capital charge for interest rate down/up risk, after adjustment for<br>the loss absorbing capacity of technical provisions.<br>If R0020/C0010 = 1, this item represents the net capital charge for interest rate<br>down/up risk calculated using simplifications.|
|R0110–R0120/<br>C0070|Absolute values after shock –<br>Liabilities (before the loss–<br>absorbing capacity of technical<br>provisions) – Interest rate risk<br>– Interest rate down/up shock|This is the absolute value of liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to interest rate down/up risks after the shock.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

5.5.2023 EN Official Journal of the European Union L 120/881

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0110–R0120/<br>C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – interest rate risk<br>– interest rate down/up shock|This is the gross capital charge for the interest rate down/up risk, i.e. before the<br>loss absorbing capacity of Technical provisions<br>If R0020/C0010 = 1, this item represents the gross capital charge for interest rate<br>down/up risk calculated using simplifications.|
|_Equity risk_|||
|R0200/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – equity risk|This is the net capital charge for equity risk, i.e. after adjustment for the loss<br>absorbing capacity of technical provisions.|
|R0200/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – equity risk|This is the gross capital charge for equity risk, i.e. before the loss absorbing<br>capacity of technical provisions.|
|R0210/C0020|Initial absolute values before<br>shock – Assets – equity risk –<br>type 1 equities|This is the initial absolute value of the assets sensitive to the equity risk charge<br>related to type 1 equities<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0210/C0030|Initial absolute values before<br>shock – Liabilities – equity risk<br>– type 1 equities|This is the initial absolute value of the liabilities sensitive to equity risk related to<br>type 1 equities.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0210/C0040|Absolute values after shock –<br>Assets – Equity risk – type 1<br>equities|This is the absolute value of the assets sensitive to the equity risk charge related to<br>type 1 equities category, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0210/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Equity risk –type<br>1 equities|This is the absolute value of the liabilities sensitive to equity risk charge related to<br>type 1 equities, after the shock and after the loss absorbing capacity of technical<br>provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0210/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – equity risk –<br>type 1 equities|This is the net capital charge for equity risk (for type 1 equities), after adjustment<br>for the loss absorbing capacity of technical provisions.|

L 120/882 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0210/C0070|Absolute values after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – equity risk –type<br>1 equities|This is the absolute value of the liabilities sensitive to equity risk charge related to<br>type 1 equities, after the shock but before the loss absorbing capacity of technical<br>provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0210/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Equity risk –<br>type 1 equities|This is the gross capital charge for equity risk for type 1 equities, i.e. before the<br>loss absorbing capacity of technical provisions.|
|R0221, R0230,<br>R0231,<br>R0240/C0020|Initial absolute values before<br>shock – Assets – equity risk –<br>type 1 equities|This is the initial absolute value of the assets sensitive to the equity risk (for each<br>kind of type 1 equity).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0221, R0230,<br>R0231,<br>R0240/C0040|Absolute values after shock –<br>Assets – equity risk –type 1<br>equities|This is the absolute value of the assets sensitive the equity risk charge, (for each<br>kind of type 1 equity), after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0250/C0020|Initial absolute values before<br>shock – Assets – equity risk –<br>type 2 equities|This is the initial absolute value of the assets sensitive to the equity risk for type 2<br>equities<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0250/C0030|Initial absolute values before<br>shock – Liabilities – equity risk<br>–type 2 equities|This is the initial absolute value of liabilities sensitive to the equity risk for type 2<br>equities.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0250/C0040|Absolute values after shock –<br>Assets – Equity risk – type 2<br>equities|This is the absolute value of the assets sensitive to equity risk charge for type 2<br>equities, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0250/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Equity risk –type<br>2 equities|This is the absolute value of liabilities sensitive to equity risk (for type 2 equities),<br>after the shock and after the loss absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0250/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – equity risk –<br>type 2 equities|This is the net capital charge for equity risk (for type 2 equities) after adjustment<br>for the loss absorbing capacity of technical provisions.|

5.5.2023 EN Official Journal of the European Union L 120/883

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0250/C0070|Absolute values after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) equity risk –type 2<br>equities|This is the absolute value of the liabilities sensitive to equity risk (for type 2<br>equities), after the shock but before the loss absorbing capacity of technical<br>provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0250/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Equity risk –<br>type 2 equities|This is the gross capital charge for equity risk for type 2 equities, i.e. before the<br>loss absorbing capacity of technical provisions.|
|R0261, R0270,<br>R0271,<br>R0280/C0020|Initial absolute values before<br>shock – Assets – equity risk –<br>type 2 equities|This is the value of the assets sensitive to the equity risk (for each kind of type 2<br>equities)<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0261, R0270,<br>R0271,R0280/<br>C0040|Absolute values after shock –<br>Assets – equity risk –type 2<br>equities|This is the absolute value of the assets sensitive to equity risk (for each kind of<br>type 2 equities), after the equity shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0291/C0020,<br>R0293-R0295/<br>C0020|Initial absolute values before<br>shock – Assets – Equity risk –<br>qualifying infrastructure<br>corporate equities|This is the initial absolute value of the assets sensitive to the equity risk for each<br>kind of qualifying infrastructure corporate equities.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0291/C0030|Initial absolute values before<br>shock – Liabilities – Equity risk<br>– qualifying infrastructure<br>corporate equities|This is the initial absolute value of liabilities sensitive to the equity risk for each<br>kind of qualifying infrastructure corporate equities.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0291/C0040,<br>R0293-R0295/<br>C0040|Absolute values after shock –<br>Assets – Equity risk – qual­<br>ifying infrastructure corporate<br>equities|This is the absolute value of the assets sensitive to equity risk for each kind of<br>qualifying infrastructure corporate equities, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0291/C0050|Absolute values after shock –<br>Liabilities (after the loss-<br>absorbing capacity of technical<br>provisions) – Equity risk –<br>qualifying infrastructure<br>corporate equities|This is the absolute value of liabilities sensitive to equity risk (for each kind of<br>qualifying infrastructure corporate equities), after the shock and after the appli­<br>cation of the adjustment for the loss-absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

L 120/884 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0291/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Equity risk –<br>qualifying infrastructure<br>corporate equities|This is the net capital charge for equity risk (for each kind of qualifying infra­<br>structure corporate equities) after the application of the adjustment for the loss-<br>absorbing capacity of technical provisions.|
|R0291/C0070|Absolute values after shock –<br>Liabilities (before the loss-<br>absorbing capacity of technical<br>provisions) – Equity risk –<br>qualifying infrastructure<br>corporate equities|This is the absolute value of the liabilities sensitive to equity risk (for each kind of<br>qualifying infrastructure corporate equities), after the shock but before the appli­<br>cation of the adjustment for the loss-absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0291/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Equity risk –<br>qualifying infrastructure<br>corporate equities|This is the gross capital charge for equity risk for each kind of qualifying infra­<br>structure corporate equities, i.e. before the application of the adjustment for the<br>loss-absorbing capacity of technical provisions.|
|R0292/C0020,<br>R0296-R0298/<br>C0020|Initial absolute values before<br>shock – Assets – Equity risk –<br>qualifying infrastructure<br>equities other than corporate<br>equities|This is the initial absolute value of the assets sensitive to the equity risk for each<br>kind of qualifying infrastructure equities, other than corporate equities.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0292/C0030|Initial absolute values before<br>shock – Liabilities – Equity risk<br>– qualifying infrastructure<br>equities other than corporate<br>equities|This is the initial absolute value of liabilities sensitive to the equity risk for each<br>kind of qualifying infrastructure equities, other than corporate equities.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0292/C0040,<br>R0296-R0298/<br>C0040|Absolute values after shock –<br>Assets – Equity risk – qual­<br>ifying infrastructure equities<br>other than corporate equities|This is the absolute value of the assets sensitive to equity risk for each kind of<br>qualifying infrastructure equities, other than corporate equities, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0292/C0050|Absolute values after shock –<br>Liabilities (after the loss-<br>absorbing capacity of technical<br>provisions) – Equity risk –<br>qualifying infrastructure<br>equities other than corporate<br>equities|This is the absolute value of liabilities sensitive to equity risk (for each kind of<br>qualifying infrastructure equities, other than corporate equities), after the shock<br>and after the application of the adjustment for the loss-absorbing capacity of<br>technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0292/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Equity risk –<br>qualifying infrastructure<br>equities other than corporate<br>equities|This is the net capital charge for equity risk (for each kind of qualifying infra­<br>structure equities, other than corporate equities) after the application of the<br>adjustment for the loss-absorbing capacity of technical provisions.|

5.5.2023 EN Official Journal of the European Union L 120/885

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0292/C0070|Absolute values after shock –<br>Liabilities (before the loss-<br>absorbing capacity of technical<br>provisions) – Equity risk –<br>qualifying infrastructure<br>equities other than corporate<br>equities|This is the absolute value of the liabilities sensitive to equity risk (for each kind of<br>qualifying infrastructure equities, other than corporate equities), after the shock<br>but before the application of the adjustment for the loss-absorbing capacity of<br>technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0292/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Equity risk –<br>qualifying infrastructure<br>equities other than corporate<br>equities|This is the gross capital charge for equity risk for each kind of qualifying infra­<br>structure equities, other than corporate equities, i.e. before the application of the<br>adjustment for the loss-absorbing capacity of technical provisions.|
|_Property risk_|||
|R0300/C0020|Initial absolute values before<br>shock – Assets – Property risk|This is the absolute value of the assets sensitive to the property risk.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0300/C0030|Initial absolute values before<br>shock – Liabilities – Property<br>risk|This is the value of the liabilities sensitive to the property risk.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0300/C0040|Absolute values after shock –<br>Assets – Property risk|This is the absolute value of the assets sensitive to property risk charge, after the<br>property shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0300/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Property risk|This is the absolute value of the liabilities underlying property risk charge, after<br>the property shock and after the loss absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0300/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – property risk|This is the net capital charge for property risk, after adjustment for the loss<br>absorbing capacity of technical provisions.|
|R0300/C0070|Absolute values after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – property risk|This is the absolute value of the liabilities underlying property risk charge, after<br>the property shock but before the loss absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0300/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Property risk|This is the gross capital charge for property risk, i.e. before the loss absorbing<br>capacity of technical provisions.|

L 120/886 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Spread risk_|||
|R0400/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – spread risk|This is the net capital charge for spread risk, after adjustment for the loss<br>absorbing capacity of technical provisions.|
|R0400/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – spread risk|This is the gross capital charge for spread risk, before the loss absorbing capacity<br>of technical provisions.|
|R0410/C0020|Initial absolute values before<br>shock – Assets – spread risk –<br>bonds and loans|This is the absolute value of the assets sensitive to the spread risk on bonds and<br>loans.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0410/C0030|Initial absolute values before<br>shock – Liabilities – spread<br>risk – bonds and loans|This is the absolute value of the liabilities sensitive to the spread risk on bonds<br>and loans.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0410/C0040|Absolute values after shock –<br>Assets – spread risk – bonds<br>and loans|This is the absolute value of the assets sensitive to the spread risk on bonds and<br>loans, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0410/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – spread risk –<br>bonds and loans|This is the absolute value of the liabilities underlying the spread risk charge for<br>bonds and loans, after the shock and after the loss absorbing capacity of technical<br>provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0410/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – spread risk –<br>bonds and loans|This is the net capital charge for spread risk on bonds and loans, after adjustment<br>for the loss absorbing capacity of technical provisions.<br>If R0012/C0010 = 1 and/or 2, this item represents the net solvency capital<br>requirement for spread risk – bonds and loans, calculated using simplifications|
|R0410/C0070|Absolute values after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions)– spread risk –<br>bonds and loans|This is the absolute value of the liabilities sensitive to the spread risk on bonds<br>and loans, after the shock but before the loss absorbing capacity of technical<br>provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0410/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – spread risk –<br>bonds and loans|This is the gross capital charge for spread risk on bonds and loans, i.e. before the<br>loss absorbing capacity of technical provisions.<br>If R0012/C0010 = 1 and/or 2, this item represents gross solvency capital<br>requirement for spread risk – bonds and loans calculated using simplifications.|

5.5.2023 EN Official Journal of the European Union L 120/887

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0412/C0020|Initial absolute values before<br>shock – Assets – Spread risk –<br>bonds and loans (other than<br>qualifying infrastructure<br>investment)|This is the initial absolute value of the assets sensitive to the spread risk on bonds<br>and loans other than qualifying infrastructure investment and infrastructure<br>corporate.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0412/C0030|Initial absolute values before<br>shock – Liabilities – Spread<br>risk – bonds and loans (other<br>than qualifying infrastructure<br>investment)|This is the initial absolute value of the liabilities sensitive to the spread risk on<br>bonds and loans other than qualifying infrastructure investment and infrastructure<br>corporate. This value shall be reported only where the split between R0412,<br>R0413 and R0414 could be derived from the method used for the calculation.<br>When the split is not possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0412/C0040|Absolute values after shock –<br>Assets – Spread risk – bonds<br>and loans (other than qual­<br>ifying infrastructure invest­<br>ment)|This is the absolute value of the assets sensitive to the spread risk on bonds and<br>loans other than qualifying infrastructure investment and infrastructure corporate,<br>after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0412/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Spread risk –<br>bonds and loans (other than<br>qualifying infrastructure<br>investment)|This is the absolute value of the liabilities underlying the spread risk charge for<br>bonds and loans other than qualifying infrastructure investment and infrastructure<br>corporate, after the shock and after the loss absorbing capacity of technical<br>provisions. This value shall be reported only where the split between R0412,<br>R0413 and R0414 could be derived from the method used for the calculation.<br>When the split is not possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0412/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Spread risk –<br>bonds and loans (other than<br>qualifying infrastructure<br>investment)|This is the net capital charge for spread risk on bonds and loans other than<br>qualifying infrastructure investment and infrastructure corporate, after adjustment<br>for the loss absorbing capacity of technical provisions. This value shall be reported<br>only where the split between R0412, R0413 and R0414 could be derived from<br>the method used for the calculation. When the split is not possible only R0410<br>shall be filled in.<br>If R0012/C0010 = 1, this item shall not be reported.|
|R0412/C0070|Absolute values after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – Spread risk –<br>bonds and loans (other than<br>qualifying infrastructure<br>investment)|This is the absolute value of the liabilities sensitive to the spread risk on bonds<br>and loans other than qualifying infrastructure investment and infrastructure<br>corporate, after the shock but before the loss absorbing capacity of technical<br>provisions. This value shall be reported only where the split between R0412,<br>R0413 and R0414 could be derived from the method used for the calculation.<br>When the split is not possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

L 120/888 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0412/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Spread risk –<br>bonds and loans (other than<br>qualifying infrastructure<br>investment)|This is the gross capital charge for spread risk on bonds and loans other than<br>qualifying infrastructure investment and infrastructure corporate, i.e. before the<br>loss absorbing capacity of technical provisions. This value shall be reported only<br>where the split between R0412, R0413 and R0414 could be derived from the<br>method used for the calculation. When the split is not possible only R0410 shall<br>be filled in.<br>If R0012/C0010 = 1, this item shall not be reported.|
|R0413/C0020|Initial absolute values before<br>shock – Assets – Spread risk –<br>bonds and loans (qualifying<br>infrastructure investment)|This is the initial absolute value of the assets sensitive to the spread risk on bonds<br>and loans that are qualifying infrastructure investment other than infrastructure<br>corporate.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0413/C0030|Initial absolute values before<br>shock – Liabilities – Spread<br>risk – bonds and loans (qual­<br>ifying infrastructure invest­<br>ment)|This is the initial absolute value of the liabilities sensitive to the spread risk on<br>bonds and loans that are qualifying infrastructure investment other than infra­<br>structure corporate. This value shall be reported only where the split between<br>R0412, R0413 and R0414 could be derived from the method used for the<br>calculation. If splitting is not possible, only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0413/C0040|Absolute values after shock –<br>Assets – Spread risk – bonds<br>and loans (qualifying infra­<br>structure investment)|This is the absolute value of the assets sensitive to the spread risk on bonds and<br>loans that are qualifying infrastructure investment other than infrastructure<br>corporate, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0413/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Spread risk –<br>bonds and loans (qualifying<br>infrastructure investment)|This is the absolute value of the liabilities underlying the spread risk charge for<br>bonds and loans that are qualifying infrastructure investment other than infra­<br>structure corporate, after the shock and after the loss absorbing capacity of<br>technical provisions. This value shall be reported only where the split between<br>R0412, R0413 and R0414 could be derived from the method used for the<br>calculation. When the split is not possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0413/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Spread risk –<br>bonds and loans (qualifying<br>infrastructure investment)|This is the net capital charge for spread risk on bonds and loans that are qual­<br>ifying infrastructure investment other than infrastructure corporate, after<br>adjustment for the loss absorbing capacity of technical provisions. This value<br>shall be reported only where the split between R0412, R0413 and R0414<br>could be derived from the method used for the calculation. When the split is<br>not possible only R0410 shall be filled in.<br>If R0012/C0010 = 1, this item shall not be reported.|

5.5.2023 EN Official Journal of the European Union L 120/889

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0413/C0070|Absolute values after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – Spread risk –<br>bonds and loans (qualifying<br>infrastructure investment)|This is the absolute value of the liabilities sensitive to the spread risk on bonds<br>and loans that are qualifying infrastructure investment other than infrastructure<br>corporate, after the shock but before the loss absorbing capacity of technical<br>provisions. This value shall be reported only where the split between R0412,<br>R0413 and R0414 could be derived from the method used for the calculation.<br>When the split is not possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0413/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Spread risk –<br>bonds and loans (qualifying<br>infrastructure investment)|This is the gross capital charge for spread risk on bonds and loans that are<br>qualifying infrastructure investment other than infrastructure corporate, i.e.<br>before the loss absorbing capacity of technical provisions. This value shall be<br>reported only where the split between R0412, R0413 and R0414 could be<br>derived from the method used for the calculation. When the split is not<br>possible only R0410 shall be filled in.<br>If R0012/C0010 = 1, this item shall not be reported.|
|R0414/C0020|Initial absolute values before<br>shock – Assets – Spread risk –<br>bonds and loans (qualifying<br>infrastructure corporate<br>investment)|This is the initial absolute value of the assets sensitive to the spread risk on bonds<br>and loans that are qualifying infrastructure corporate investment.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0414/C0030|Initial absolute values before<br>shock – Liabilities – Spread<br>risk – bonds and loans (qual­<br>ifying infrastructure corporate<br>investment)|This is the initial absolute value of the liabilities sensitive to the spread risk on<br>bonds and loans that are qualifying infrastructure corporate investment. This value<br>shall be reported only where the split between R0412, R0413 and R0414 could<br>be derived from the method used for the calculation. When the split is not<br>possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0414/C0040|Absolute values after shock –<br>Assets – Spread risk – bonds<br>and loans (qualifying infra­<br>structure corporate invest­<br>ment)|This is the absolute value of the assets sensitive to the spread risk on bonds and<br>loans that are qualifying infrastructure corporate investment, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0414/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Spread risk –<br>bonds and loans (qualifying<br>infrastructure corporate<br>investment)|This is the absolute value of the liabilities underlying the spread risk charge for<br>bonds and loans that are qualifying infrastructure corporate investment, after the<br>shock and after the loss absorbing capacity of technical provisions. This value<br>shall be reported only where the split between R0412, R0413 and R0414 could<br>be derived from the method used for the calculation. When the split is not<br>possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

L 120/890 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0414/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Spread risk –<br>bonds and loans (qualifying<br>infrastructure corporate<br>investment)|This is the net capital charge for spread risk on bonds and loans that are qual­<br>ifying infrastructure corporate investment, after adjustment for the loss absorbing<br>capacity of technical provisions. This value shall be reported only where the split<br>between R0412, R0413 and R0414 could be derived from the method used for<br>the calculation. When the split is not possible only R0410 shall be filled in.<br>If R0012/C0010 = 1, this item shall not be reported.|
|R0414/C0070|Absolute values after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – Spread risk –<br>bonds and loans (qualifying<br>infrastructure corporate<br>investment)|This is the absolute value of the liabilities sensitive to the spread risk on bonds<br>and loans that are qualifying infrastructure corporate investment, after the shock<br>but before the loss absorbing capacity of technical provisions. This value shall be<br>reported only where the split between R0412, R0413 and R0414 could be<br>derived from the method used for the calculation. When the split is not<br>possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0414/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Spread risk –<br>bonds and loans (qualifying<br>infrastructure corporate<br>investment)|This is the gross capital charge for spread risk on bonds and loans that are<br>qualifying infrastructure corporate investment, i.e. before the loss absorbing<br>capacity of technical provisions. This value shall be reported only where the<br>split between R0412, R0413 and R0414 could be derived from the method<br>used for the calculation. When the split is not possible only R0410 shall be<br>filled in.<br>If R0012/C0010 = 1, this item shall not be reported.|
|R0420/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – spread risk –<br>credit derivatives|This is the net capital charge for spread risk on credit derivatives, after adjustment<br>for the loss absorbing capacity of technical provisions.|
|R0420/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – spread risk –<br>credit derivatives|This is the gross capital charge for spread risk on credit derivatives, i.e. before the<br>loss absorbing capacity of technical provisions.|
|R0430–R0440/<br>C0020|Initial absolute values before<br>shock – Assets – spread risk –<br>credit derivatives – down­<br>ward/upward shock on credit<br>derivatives|This is the absolute value of assets sensitive to the downward/upward shock in<br>respect to the spread risk on credit derivatives.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0430–R0440/<br>C0030|Initial absolute values before<br>shock – Liabilities – spread<br>risk – credit derivatives –<br>downward/upward shock on<br>credit derivatives|This is the absolute value of the liabilities sensitive to the downward/upward<br>shock in respect to spread risk on credit derivatives.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0430–R0440/<br>C0040|Absolute values after shock –<br>Assets – spread risk – credit<br>derivatives – downward/<br>upward shock on credit<br>derivatives|This is the absolute value of the assets sensitive the downward/upward shock for<br>spread risk on credit derivatives, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

5.5.2023 EN Official Journal of the European Union L 120/891

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0430–R0440/<br>C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – spread risk –<br>credit derivatives – down­<br>ward/upward shock on credit<br>derivatives|This is the absolute value of the liabilities sensitive to the downward/upward<br>shock for spread risk on credit derivatives, after the shock and after the loss<br>absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0430–R0440/<br>C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – spread risk –<br>credit derivatives – down­<br>ward/upward shock on credit<br>derivatives|This is the net capital charge for the downward/upward shock for spread risk on<br>credit derivatives, after adjustment for the loss absorbing capacity of technical<br>provisions.|
|R0430–R0440/<br>C0070|Absolute values after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions)– spread risk –credit<br>derivatives – downward/<br>upward shock on credit<br>derivatives|This is the absolute value of the liabilities sensitive to the downward/upward<br>shock for spread risk on credit derivatives, after the shock but before the loss<br>absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0430–R0440/<br>C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – spread risk –<br>credit derivatives – down­<br>ward/upward shock on credit<br>derivatives|This is the gross capital charge for the downward/upward shock for spread risk on<br>credit derivatives, i.e. before the loss absorbing capacity of technical provisions.|
|R0450/C0020|Initial absolute values before<br>shock – Assets – spread risk –<br>securitisation positions|This is the absolute value of the assets sensitive to the spread risk on securitisation<br>positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0450/C0030|Initial absolute values before<br>shock – Liabilities – spread<br>risk – securitisation positions|This is the absolute value of the liabilities sensitive to the spread risk on securiti­<br>sation positions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0450/C0040|Absolute values after shock –<br>Assets – spread risk – secu­<br>ritisation positions|This is the absolute value of the assets sensitive to the spread risk on securitisation<br>positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

L 120/892 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0450/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – spread risk –<br>securitisation positions)|This is the absolute value of the liabilities sensitive to the spread risk on securiti­<br>sation positions, after the shock and after the loss absorbing capacity of technical<br>provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0450/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – spread risk –<br>securitisation positions|This is the net capital charge for spread risk on securitisation positions, after<br>adjustment for the loss absorbing capacity of technical provisions.|
|R0450/C0070|Absolute values after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions)– spread risk –<br>securitisation positions|This is the absolute value of the liabilities sensitive to the spread risk on securiti­<br>sation positions, after the shock but before the loss absorbing capacity of<br>technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0450/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – spread risk –<br>securitisation positions|This is the gross capital charge for spread risk on securitisation positions, i.e.<br>before the loss absorbing capacity of technical provisions.|
|R0461/C0020|Initial absolute values before<br>shock – Assets – spread risk –<br>securitisation positions –<br>senior STS securitisation|This is the absolute value of the assets sensitive to the spread risk on senior STS<br>securitisation positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0461/C0030|Initial absolute values before<br>shock – Liabilities – spread<br>risk – securitisation positions –<br>senior STS securitisation|This is the absolute value of the liabilities sensitive to the spread risk on senior<br>STS securitisation positions.<br>This value shall only be reported where the split between R0461 to R0483 could<br>be derived from the method used for the calculation. Where the split is not<br>possible only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0461/C0040|Absolute values after shock –<br>Assets – spread risk – secu­<br>ritisation positions – senior<br>STS securitisation|This is the absolute value of the assets sensitive to the spread risk on senior STS<br>securitisation positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0461/C0050|Absolute values after shock –<br>Liabilities (after the loss-<br>absorbing capacity of technical<br>provisions) – spread risk –<br>securitisation positions –<br>senior STS securitisation)|This is the absolute value of the liabilities sensitive to the spread risk on senior<br>STS securitisation positions, after the shock and after the application of the<br>adjustment for the loss-absorbing capacity of technical provisions.|

5.5.2023 EN Official Journal of the European Union L 120/893

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0461/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – spread risk –<br>securitisation positions –<br>senior STS securitisation|This is the net capital charge for spread risk on senior STS securitisation positions,<br>after the application of the adjustment for the loss-absorbing capacity of technical<br>provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.|
|R0461/C0070|Absolute values after shock –<br>Liabilities (before the loss-<br>absorbing capacity of technical<br>provisions)– spread risk –<br>securitisation positions –<br>senior STS securitisation|This is the absolute value of the liabilities sensitive to the spread risk on senior<br>STS securitisation positions, after the shock but before the application of the<br>adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0461/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – spread risk –<br>securitisation positions –<br>senior STS securitisation|This is the gross capital charge for spread risk on senior STS securitisation<br>positions, i.e. before the application of the adjustment for the loss-absorbing<br>capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible<br>only R0450 shall be filled in.|
|R0462/C0020|Initial absolute values before<br>shock – Assets – spread risk –<br>securitisation positions – non-<br>senior STS securitisation|This is the absolute value of the assets sensitive to the spread risk on non-senior<br>STS securitisation positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0462/C0030|Initial absolute values before<br>shock – Liabilities – spread<br>risk – securitisation positions –<br>non-senior STS securitisation|This is the absolute value of the liabilities sensitive to the spread risk on non-<br>senior STS securitisation positions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0462/C0040|Absolute values after shock –<br>Assets – spread risk – secu­<br>ritisation positions – non-<br>senior STS securitisation|This is the absolute value of the assets sensitive to the spread risk on non-senior<br>STS securitisation positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

L 120/894 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0462/C0050|Absolute values after shock –<br>Liabilities (after the loss-<br>absorbing capacity of technical<br>provisions) – spread risk –<br>securitisation positions – non-<br>senior STS securitisation)|This is the absolute value of the liabilities sensitive to the spread risk on non-<br>senior STS securitisation positions, after the shock and after the application of the<br>adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0462/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – spread risk –<br>securitisation positions – non-<br>senior STS securitisation|This is the net capital charge for spread risk on non-senior STS securitisation<br>positions, after the application of the adjustment for the loss-absorbing capacity of<br>technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.|
|R0462/C0070|Absolute values after shock –<br>Liabilities (before the loss-<br>absorbing capacity of technical<br>provisions)– spread risk –<br>securitisation positions – non-<br>senior STS securitisation|This is the absolute value of the liabilities sensitive to the spread risk on non-<br>senior STS securitisation positions, after the shock but before the application of<br>the adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0462/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – spread risk –<br>securitisation positions – non-<br>senior STS securitisation|This is the gross capital charge for spread risk on non-senior STS securitisation<br>positions, i.e. before the application of the adjustment for the loss-absorbing<br>capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.|
|R0480/C0020|Initial absolute values before<br>shock – Assets – spread risk –<br>securitisation positions – rese­<br>curitisation|This is the absolute value of the assets sensitive to the spread risk on resecuriti­<br>sation positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0480/C0030|Initial absolute values before<br>shock – Liabilities – spread<br>risk – securitisation positions –<br>resecuritisation|This is the absolute value of the liabilities sensitive to the spread risk on resecu­<br>ritisation positions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

5.5.2023 EN Official Journal of the European Union L 120/895

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0480/C0040|Absolute values after shock –<br>Assets – spread risk – secu­<br>ritisation positions – resecu­<br>ritisation|This is the absolute value of the assets sensitive to the spread risk on resecuriti­<br>sation positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0480/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – spread risk –<br>securitisation positions – rese­<br>curitisation|This is the absolute value of the liabilities sensitive to the spread risk on resecu­<br>ritisation positions, after the shock and after the loss absorbing capacity of<br>technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0480/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – spread risk –<br>securitisation positions – rese­<br>curitisation|This is the net capital charge for spread risk on resecuritisation positions, after<br>adjustment for the loss absorbing capacity of technical provisions.|
|R0480/C0070|Absolute values after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions)– spread risk –<br>securitisation positions – rese­<br>curitisation|This is the absolute value of the liabilities sensitive to the spread risk on resecu­<br>ritisation positions, after the shock but before the loss absorbing capacity of<br>technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0480/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – spread risk –<br>securitisation positions – rese­<br>curitisation|This is the gross capital charge for spread risk on resecuritisation positions, i.e.<br>before the loss absorbing capacity of technical provisions.|
|R0481/C0020|Initial absolute values before<br>shock – Assets – spread risk –<br>securitisation positions – other<br>securitisation|This is the absolute value of the assets sensitive to the spread risk on other<br>securitisation positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0481/C0030|Initial absolute values before<br>shock – Liabilities – spread<br>risk – securitisation positions –<br>other securitisation|This is the absolute value of the liabilities sensitive to the spread risk on other<br>securitisation positions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0481/C0040|Absolute values after shock –<br>Assets – spread risk – secu­<br>ritisation positions – other<br>securitisation|This is the absolute value of the assets sensitive to the spread risk on other<br>securitisation positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

L 120/896 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0481/C0050|Absolute values after shock –<br>Liabilities (after the loss-<br>absorbing capacity of technical<br>provisions) – spread risk –<br>securitisation positions – other<br>securitisation)|This is the absolute value of the liabilities sensitive to the spread risk on other<br>securitisation positions, after the shock and after the application of the adjustment<br>for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0481/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – spread risk –<br>securitisation positions – other<br>securitisation|This is the net capital charge for spread risk on other securitisation positions, after<br>the application of the adjustment for the loss-absorbing capacity of technical<br>provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.|
|R0481/C0070|Absolute values after shock –<br>Liabilities (before the loss-<br>absorbing capacity of technical<br>provisions)– spread risk –<br>securitisation positions – other<br>securitisation|This is the absolute value of the liabilities sensitive to the spread risk on other<br>securitisation positions, after the shock but before the application of the<br>adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0481/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – spread risk –<br>securitisation positions – other<br>securitisation|This is the gross capital charge for spread risk on other securitisation positions, i.<br>e. before the application of the adjustment for the loss-absorbing capacity of<br>technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.|
|R0482/C0020|Initial absolute values before<br>shock – Assets – spread risk –<br>securitisation positions – tran­<br>sitional type 1 securitisation|This is the absolute value of the assets sensitive to the spread risk on transitional<br>type 1 securitisation positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0482/C0030|Initial absolute values before<br>shock – Liabilities – spread<br>risk – securitisation positions –<br>transitional type 1 securiti­<br>sation|This is the absolute value of the liabilities sensitive to the spread risk on transi­<br>tional type 1 securitisation positions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

5.5.2023 EN Official Journal of the European Union L 120/897

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0482/C0040|Absolute values after shock –<br>Assets – spread risk – secu­<br>ritisation positions – transi­<br>tional type 1 securitisation|This is the absolute value of the assets sensitive to the spread risk on transitional<br>type 1 securitisation positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0482/C0050|Absolute values after shock –<br>Liabilities (after the loss-<br>absorbing capacity of technical<br>provisions) – spread risk –<br>securitisation positions – tran­<br>sitional type 1 securitisation)|This is the absolute value of the liabilities sensitive to the spread risk on transi­<br>tional type 1 securitisation positions, after the shock and after the application of<br>the adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0482/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – spread risk –<br>securitisation positions – tran­<br>sitional type 1 securitisation|This is the net capital charge for spread risk on transitional type 1 securitisation<br>positions, after the application of the adjustment for the loss-absorbing capacity of<br>technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.|
|R0482/C0070|Absolute values after shock –<br>Liabilities (before the loss-<br>absorbing capacity of technical<br>provisions)– spread risk –<br>securitisation positions – tran­<br>sitional type 1 securitisation|This is the absolute value of the liabilities sensitive to the spread risk on transi­<br>tional type 1 securitisation positions, after the shock but before the application of<br>the adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0482/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – spread risk –<br>securitisation positions – tran­<br>sitional type 1 securitisation|This is the gross capital charge for spread risk on transitional type 1 securitisation<br>positions, i.e. before the application of the adjustment for the loss-absorbing<br>capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.|
|R0483/C0020|Initial absolute values before<br>shock – Assets – spread risk –<br>securitisation positions –<br>guaranteed STS securitisation|This is the absolute value of the assets sensitive to the spread risk on guaranteed<br>STS securitisation positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

L 120/898 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0483/C0030|Initial absolute values before<br>shock – Liabilities – spread<br>risk – securitisation positions –<br>guaranteed STS securitisation|This is the absolute value of the liabilities sensitive to the spread risk on guar­<br>anteed STS securitisation positions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0483/C0040|Absolute values after shock –<br>Assets – spread risk – secu­<br>ritisation positions – guar­<br>anteed STS securitisation|This is the absolute value of the assets sensitive to the spread risk on guaranteed<br>STS securitisation positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0483/C0050|Absolute values after shock –<br>Liabilities (after the loss-<br>absorbing capacity of technical<br>provisions) – spread risk –<br>securitisation positions –<br>guaranteed STS securitisation|This is the absolute value of the liabilities sensitive to the spread risk on guar­<br>anteed STS securitisation positions, after the shock and after the application of the<br>adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0483/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – spread risk –<br>securitisation positions –<br>guaranteed STS securitisation|This is the net capital charge for spread risk on guaranteed STS securitisation<br>positions, after the application of the adjustment for the loss-absorbing capacity of<br>technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.|
|R0483/C0070|Absolute values after shock –<br>Liabilities (before the loss-<br>absorbing capacity of technical<br>provisions)– spread risk –<br>securitisation positions –<br>guaranteed STS securitisation|This is the absolute value of the liabilities sensitive to the spread risk on guar­<br>anteed STS securitisation positions, after the shock but before the application of<br>the adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0483/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – spread risk –<br>securitisation positions –<br>guaranteed STS securitisation|This is the gross capital charge for spread risk on guaranteed STS securitisation<br>positions, i.e. before the application of the adjustment for the loss-absorbing<br>capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation of the SCR for spread risk.<br>Where the split is not possible, only R0450 shall be filled in.|

5.5.2023 EN Official Journal of the European Union L 120/899

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Concentration_<br>_risk_|||
|R0500/C0020|Initial absolute values before<br>shock – Assets – market risk<br>concentrations|This is the absolute value of the asset sensitive to the market risk concentrations<br>For captive undertakings, if R0040/C0010 = 1, this item represents the absolute<br>value of the assets sensitive to the market risk concentration, after taking into<br>account simplifications allowed for captives.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0500/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – market risk<br>concentrations|This is the net capital charge for market risk concentrations, after adjustment for<br>the loss absorbing capacity of technical provisions, aggregated for each single<br>name exposure.<br>For captive undertakings, if cell R0040/C0010 = 1, this item represents net capital<br>charge for market risk concentration, calculated using simplified calculation.|
|R0500/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – market risk<br>concentrations|This is the gross capital charge for market risk concentrations, aggregated for each<br>single name exposure, i.e. before the loss absorbing capacity of technical provi­<br>sions.|
|_Currency risk_|||
|R0600/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement (after the loss<br>absorbing capacity of technical<br>provisions) – currency risk|This is the sum for the different currencies of:<br>— the capital requirement (including after the loss absorbing capacity of<br>technical provisions) for an increase in value of the foreign currency against<br>the local currency;<br>— the capital requirement (including after the loss absorbing capacity of<br>technical provisions) for a decrease in value of the foreign currency against<br>the local currency.|
|R0600/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – currency risk|This is the sum for the different currencies of:<br>— the capital requirement (before the loss absorbing capacity of technical provi­<br>sions) for an increase in value of the foreign currency against the local<br>currency;<br>— the capital requirement (before the loss absorbing capacity of technical provi­<br>sions) for a decrease in value of the foreign currency against the local<br>currency.|
|R0610–R0620/<br>C0020|Initial absolute values before<br>shock – Assets – Currency risk<br>– increase/decrease in the<br>value of the foreign currency|This is the total value of the assets sensitive to currency increase/decrease risk,<br>before shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0610–R0620/<br>C0030|Initial absolute values before<br>shock – Liabilities – Currency<br>risk – increase/decrease in the<br>value of the foreign currency|This is the total value of the liabilities sensitive to currency increase/decrease risk,<br>before shock.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

L 120/900 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0610–R0620/<br>C0040|Absolute values after shock –<br>Assets – Currency risk –<br>increase/decrease in the value<br>of the foreign currency|This is the absolute value of assets sensitive to currency increase/decrease risk after<br>the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0610–R0620/<br>C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Currency risk –<br>increase/decrease in the value<br>of the foreign currency|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to currency increase/decrease risk after the shock.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0610–R0620/<br>C0060|Absolute value after shock –<br>Net solvency capital<br>requirement (after the loss<br>absorbing capacity of technical<br>provisions) – Currency risk –<br>increase/decrease in the value<br>of the foreign currency|This is the net capital charge for currency increase/decrease risk, after adjustment<br>for the loss absorbing capacity of technical provisions. In R0610 only the<br>currencies where the increase shock is the largest shall be reported and in<br>R0620 only the currencies where the decrease shock is the largest shall be<br>reported.|
|R0610–R0620/<br>C0070|Absolute values after shock<br>(before the loss–absorbing<br>capacity of technical provi­<br>sions) – Currency risk –<br>increase/decrease in the value<br>of the foreign currency|This is the absolute value of liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to currency increase/decrease risk after the shock.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0610–R0620/<br>C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement (excluding the<br>loss–absorbing capacity of<br>technical provisions) –<br>Currency risk – increase/de­<br>crease in the value of the<br>foreign currency|This is the gross capital charge for the currency increase/decrease risk, i.e.<br>excluding the loss absorbing capacity of Technical provisions. In R0610 only<br>the currencies where the increase shock is the largest shall be reported and in<br>R0620 only the currencies where the decrease shock is the largest shall be<br>reported.|

_Diversification within market risk module_

|R0700/C0060|Diversification within market<br>risk module –net solvency<br>capital requirement|This is the diversification effect within the market risk module as a result of the<br>aggregation of the net capital requirements (after loss absorbing capacity of<br>technical provisions) of the single risk sub–modules.<br>Diversification shall be reported as a negative value when it reduces the capital<br>requirement.|
|---|---|---|
|R0700/C0080|Diversification within market<br>risk module – gross solvency<br>capital requirement|This is the diversification effect within the market risk module as a result of the<br>aggregation of the gross capital requirements (before loss absorbing capacity of<br>technical provisions) of the single risk sub–modules.<br>Diversification shall be reported as a negative value when it reduces the capital<br>requirement.|

5.5.2023 EN Official Journal of the European Union L 120/901

ITEM INSTRUCTIONS

_Total solvency capital requirement for market risk_

|R0800/C0060|Total market risk – Net<br>solvency capital requirement|This is the total net capital charge for all market risks, after loss absorbing<br>capacity of technical provisions, calculated using the standard formula.|
|---|---|---|
|R0800/C0080|Total market risk – Gross<br>solvency capital requirement|This is the total gross capital charge for all market risks, excluding loss absorbing<br>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 an 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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7),<br>to provide an estimate of the SCR using standard formula. One of the options in<br>the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|
|Z0020|Ring Fenced Fund/Matching<br>adjustment portfolios/Re­<br>maining part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking and must be<br>consistent over time and with the fund/portfolio number reported in other<br>templates.|
|R0010/C0010|Simplifications|Identify whether an undertaking used simplifications for the calculation of counter<br>party default risk. The options in the following closed list shall be used:<br>3 – Simplification pooling arrangements, for the purposes of Article 109<br>4 – Simplification grouping single name exposures, for the purposes of<br>Article 110<br>5 – Simplification of the LGD for reinsurance arrangements, Article 112a|

L 120/902 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||6 – Simplification for type 1 exposures, Article 112b<br>7 – Simplification for the risk-mitigating effect of reinsurance arrangements,<br>Article 111<br>9 – Simplifications not used<br>Options 3 to 7 may be used simultaneously.<br>If R0010/C0010 = 4 or 6, for Type 1 exposures, only R0100/C0080 shall be filed<br>in for R0100.|
|R0100/C0080|Type 1 exposures – Gross<br>solvency capital requirement|This is the gross capital charge (before the loss–absorbency capacity of technical<br>provisions) for counterparty default risk arising from all Type 1 exposures.<br>If R0010/C0010 = 4 or 6, this item represents the Gross solvency capital<br>requirement using simplifications.|
|R0110–R0200/<br>C0020|Name of single name exposure|Describe the name of the 10 largest single exposures.|
|R0110–R0200/<br>C0030|Code of single name exposure|Identification code using the Legal Entity Identifier (LEI) if available.<br>If not available this item shall not be reported|
|R0110–R0200/<br>C0040|Type of code of the single<br>name exposure|Identification of the code used in item ‘Code of single name exposure’. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>9 – None|
|R0110–R0200/<br>C0050|Type 1 exposures – Single<br>name exposure X – Loss Given<br>Default|The value of the Loss Given Default for each of the 10 largest single name<br>exposures.|
|R0110–R0200/<br>C0060|Type 1 exposures – Single<br>name exposure X – Probability<br>of Default|The Probability of Default for each of the 10 largest single name exposures.|
|R0300/C0080|Type 2 exposures – Gross<br>solvency capital requirement|This is the gross capital charge (before the loss–absorbency capacity of technical<br>provisions) for counterparty default risk arising from all Type 2 exposures, as<br>defined for Solvency II purposes|
|R0310/C0050|Type 2 exposures –<br>Receivables from Inter­<br>mediaries due for more than 3<br>months – Loss Given Default|This is the value of Loss Given Default for Type 2 counterparty risk arising from<br>intermediaries due for more than 3 months.|
|R0320/C0050|Type 2 exposures – All type 2<br>exposures other than<br>receivables from Intermediaries<br>due for more than 3 months –<br>Loss Given Default|This is the value of Loss Given Default for Type 2 counterparty risk arising from<br>all type 2 exposures other than receivables from Intermediaries due for more than<br>3 months.|

5.5.2023 EN Official Journal of the European Union L 120/903

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0330/C0080|Diversification within<br>counterparty default risk<br>module – gross solvency<br>capital requirement|This is the amount of gross diversification effects allowed in aggregation of capital<br>requirements for counterparty default risk for Type 1 and Type 2 exposures.|
|R0400/C0070|Total net solvency capital<br>requirement for counterparty<br>default risk|This is the total amount of the net capital charge (after the loss–absorbency<br>capacity of technical provisions) for counterparty default risk.|
|R0400/C0080|Total gross solvency capital<br>requirement for counterparty<br>default risk|This is the total amount of the gross capital charge (before the loss–absorbency<br>capacity of technical provisions) for counterparty default risk.|

|Further details on|mortgages|Col3|
|---|---|---|
|R0500/C0090|Losses stemming from type 2<br>mortgage loans|Amount of the overall losses stemming from mortgage loans that has been<br>classified as type 2 exposures according to Article 191(13) of Delegated Regu­<br>lation (EU) 2015/35.|
|R0510/C0090|Overall losses stemming from<br>mortgage loans|Amount of the overall losses stemming from mortgage loans according to<br>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 an 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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7),<br>to provide an estimate of the SCR using standard formula. One of the options in<br>the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|
|Z0020|Ring–fenced fund, matching<br>adjustment portfolio or<br>remaining part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|

L 120/904 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking and must be<br>consistent over time and with the fund/portfolio number reported in other<br>templates.|
|R0010/C0010|Simplifications used: mortality<br>risk|Identify whether an undertaking used simplifications for a calculation of mortality<br>risk. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0010/C0010 = 1, only C0060 and C0080 shall be filled in for R0100.|
|R0020/C0010|Simplifications used –<br>longevity|Identify whether an undertaking used simplifications for the calculation of<br>longevity risk. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0020/C0010 = 1, only C0060 and C0080 shall be filled in for R0200.|
|R0030/C0010|Simplifications used:<br>disability– morbidity risk —|Identify whether an undertaking used simplifications for the calculation of<br>disability – morbidity risk. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>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<br>risk. The following options shall be used:<br>1 – Simplification for the purposes of Article 95<br>2 – Simplification for the purposes of Article 95a<br>9 – Simplifications not used<br>Options 1 and 2 may be used simultaneously.<br>If R0040/C0010 = 1, only C0060 and C0080 shall be filled in for R0400 to<br>R0420.|
|R0050/C0010|Simplifications used: life<br>expense risk —|Identify whether an undertaking used simplifications for the calculation of life<br>expense risk. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0050/C0010 = 1, only C0060 and C0080 shall be filled in for R0500.|

5.5.2023 EN Official Journal of the European Union L 120/905

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0060/C0010|Simplifications used: life catas­<br>trophe risk|Identify whether an undertaking used simplifications for the calculation of life<br>catastrophe risk. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0060/C0010 = 1, only C0060 and C0080 shall be filled in for R0700.|

_Life underwriting risk_

|R0100/C0020|Initial absolute values before<br>shock – Assets – Mortality risk|This is the absolute value of the assets sensitive to mortality risk, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|---|---|---|
|R0100/C0030|Initial absolute values before<br>shock – Liabilities – Mortality<br>risk|This is the absolute value of liabilities sensitive to mortality risk, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0100/C0040|Absolute values after shock –<br>Assets – Mortality risk|This is the absolute value of the assets sensitive to mortality risk after the shock (i.<br>e. permanent increase in mortality rates).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0100/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Mortality risk|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to risk, after the shock (i.e. permanent increase in<br>mortality rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0100/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Mortality risk|This is the net capital charge for mortality risk after the shock (after adjustment<br>for the loss absorbing capacity of technical provisions).<br>If R0010/C0010 = 1, this item represents net capital charge for mortality risk<br>calculated using simplifications.|
|R0100/C0070|Absolute values after shock –<br>Liabilities (before the loss–<br>absorbing capacity of technical<br>provisions) – Mortality risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to mortality risk, after the shock (permanent<br>increase in mortality rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0100/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Mortality risk|This is the gross capital charge for mortality risk. (before the loss absorbing<br>capacity of technical provisions)<br>If R0010/C0010 = 1, this item represents gross capital charge for mortality risk<br>calculated using simplifications.|

L 120/906 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0200/C0020|Initial absolute values before<br>shock – Assets – Longevity<br>risk|This is the absolute value of the assets sensitive to longevity risk, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0200/C0030|Initial absolute values before<br>shock – Liabilities – Longevity<br>risk|This is the absolute value of liabilities sensitive to longevity risk charge, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0200/C0040|Absolute values after shock –<br>Assets – Longevity risk|This is the absolute value of the assets sensitive to longevity risk, after the shock<br>(i.e. permanent decrease in mortality rates).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0200/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Longevity risk|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions sensitive to longevity risk, after the shock (i.e. permanent<br>decrease in mortality rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0200/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Longevity risk|This is the net capital charge for longevity risk after the shock (after adjustment<br>for the loss absorbing capacity of technical provisions).<br>If R0020/C0010 = 1, this item represents net capital charge for longevity risk<br>calculated using simplifications|
|R0200/C0070|Absolute values after shock –<br>Liabilities (before the loss–<br>absorbing capacity of technical<br>provisions)– Longevity risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to longevity risk charge, after the shock (permanent<br>decrease in mortality rates.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0200/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Longevity risk|This is the gross capital charge for longevity risk (before the loss absorbing<br>capacity of technical provisions).<br>If R0020/C0010 = 1, this item represents gross capital charge for longevity risk<br>calculated using simplifications.|
|R0300/C0020|Initial absolute values before<br>shock – Assets – Disability –<br>morbidity risk|This is the absolute value of the assets sensitive to disability – morbidity risk,<br>before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0300/C0030|Initial absolute values before<br>shock – Liabilities – Disability–<br>morbidity risk|This is the absolute value of liabilities sensitive to disability – morbidity risk,<br>before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|

5.5.2023 EN Official Journal of the European Union L 120/907

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0300/C0040|Absolute values after shock –<br>Assets – Disability – morbidity<br>risk|This is the absolute value of the assets sensitive to disability – morbidity risk, after<br>the shock (i.e. as prescribed by standard formula: an increase in disability and<br>morbidity rates which are used in calculation of technical provisions to reflect the<br>disability and morbidity experience in the next following 12 months, and for all<br>months after the following 12 months and a decrease in the disability and<br>morbidity rates recovery rates used in the calculation of technical provisions in<br>respect of next 12 months and for all year thereafter.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0300/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Disability –<br>morbidity risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to disability – morbidity risk, after the shock (i.e.<br>as prescribed by standard formula, see description provided in definition to cell<br>R0300/C0040).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0300/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Disability –<br>morbidity risk|This is the net capital charge for disability – morbidity risk, after adjustment for<br>the loss absorbing capacity of technical provisions.<br>If R0030/C0010 = 1, this item represents net capital charge for disability and<br>morbidity risk calculated using simplifications.|
|R0300/C0070|Absolute values after shock –<br>Liabilities (before the loss–<br>absorbing capacity of technical<br>provisions) – Disability –<br>morbidity risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to disability – morbidity risk, after the shock (i.e. as<br>prescribed by standard formula, see description provided in definition to cell<br>R0300/C0040).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0300/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Disability –<br>morbidity risk|This is the gross capital charge for disability – morbidity risk (before the loss<br>absorbing capacity of technical provisions).<br>If R0030/C0010 = 1, this item represents gross capital charge for disability and<br>morbidity risk calculated using simplifications.|
|R0400/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Lapse risk|This is the overall net capital charge for lapse risk, after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0040/C0010 = 1, this item represents net capital charge for lapse risk<br>calculated using simplifications.|
|R0400/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Lapse risk|This is the overall gross capital charge (before the loss–absorbing capacity of<br>technical provisions) for lapse risk.<br>If R0040/C0010 = 1, this item represents gross capital charge for lapse risk<br>calculated using simplifications.|

L 120/908 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0410/C0020|Initial absolute values before<br>shock – Assets – Lapse risk–<br>risk of increase in lapse rates|This is the absolute value of the assets sensitive to the risk of an increase in lapse<br>rates, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0410/C0030|Initial absolute values before<br>shock – Liabilities – Lapse risk<br>– risk of increase in lapse rates|This is the absolute value of liabilities sensitive to the risk of an increase in lapse<br>rates, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0410/C0040|Absolute values after shock –<br>Assets – Lapse risk –risk of<br>increase in lapse rates|This is the absolute value of the assets sensitive to the risk of an increase in lapse<br>rates, after the shock (i.e. permanent increase in the lapse rates).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0410/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Lapse risk – risk<br>of increase in lapse rates|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to the risk of an increase in lapse rates, after the<br>shock (i.e. permanent increase in the lapse rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0410/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Lapse risk – risk<br>of increase in lapse rates|This is the net capital charge for the risk of a permanent increase in lapse rates,<br>after adjustment for the loss absorbing capacity of technical provisions.<br>If R0040/C0010 = 1, this item represents net capital charge for a permanent<br>increase in lapse rates, calculated using simplified calculation for lapse rate.|
|R0410/C0070|Absolute values after shock –<br>Liabilities (before the loss–<br>absorbing capacity of technical<br>provisions – Lapse risk – risk<br>of increase in lapse rates)|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to the risk of a permanent increase in lapse rates,<br>after the shock (permanent increase in lapse rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0410/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Lapse risk – risk<br>of increase lapse rates|This is the gross capital charge (before the loss–absorbing capacity of technical<br>provisions) for the risk of a permanent increase in lapse rates.<br>If R0040/C0010 = 1, this item represents gross capital charge for a permanent<br>increase in lapse rates, calculated using simplified calculation for lapse rate.|
|R0420/C0020|Initial absolute values before<br>shock – Assets – Lapse risk –<br>risk of decrease in lapse rates|This is the absolute value of the assets sensitive to the risk of a permanent<br>decrease in lapse rates, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

5.5.2023 EN Official Journal of the European Union L 120/909

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0420/C0030|Initial absolute values before<br>shock – Liabilities – Lapse risk<br>– risk of decrease in lapse rates|This is the absolute value of liabilities sensitive to the risk of a permanent decrease<br>in lapse rates, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0420/C0040|Absolute values after shock –<br>Assets – Lapse risk – risk of<br>decrease in lapse rates|This is the absolute value of the assets sensitive to the risk of a permanent<br>decrease in lapse rates, after the shock (i.e. permanent decrease in the rates of<br>lapse rates).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0420/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Lapse risk – risk<br>of decrease in lapse rates|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to the risk of a permanent decrease in lapse rates,<br>after the shock (i.e. permanent decrease of the rates of lapse rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0420/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Lapse risk – risk<br>of decrease in lapse rates|This is the net capital charge for the risk of a permanent decrease in lapse rates,<br>after adjustment for the loss absorbing capacity of technical provisions.<br>If R0040/C0010 = 1, this item represents net capital charge for a permanent<br>decrease in lapse rates, calculated using simplified calculation for lapse rate.|
|R0420/C0070|Absolute values after shock –<br>Liabilities (before the loss–<br>absorbing capacity of technical<br>provisions)– Lapse risk – risk<br>of decrease in lapse rates|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to the risk of a permanent decrease in lapse rates,<br>after the shock (permanent decrease in lapse rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0420/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Lapse risk – risk<br>of decrease in lapse rates|This is the gross capital charge for the risk of a decrease in lapse rates as used to<br>compute the risk (before the loss absorbing capacity of technical provisions).<br>If R0040/C0010 = 1, this item represents gross capital charge for a permanent<br>decrease in lapse rates, calculated using simplified calculation for lapse rate|
|R0430/C0020|Initial absolute values before<br>shock – Assets – Lapse risk–<br>mass lapse risk|This is the absolute value of the assets sensitive to mass lapse risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0430/C0030|Initial absolute values before<br>shock – Liabilities – Lapse risk<br>–mass lapse risk|This is the absolute value of liabilities sensitive to mass lapse risk, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|

L 120/910 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0430/C0040|Absolute values after shock –<br>Assets – Lapse risk – mass<br>lapse risk|This is the absolute value of the assets sensitive to mass lapse risk charge, after the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0430/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Lapse risk – mass<br>lapse risk|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to mass lapse risk charge, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0430/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Lapse risk –<br>mass lapse risk|This is the net capital charge for mass lapse risk, after adjustment for the loss<br>absorbing capacity of technical provisions.|
|R0430/C0070|Absolute values after shock –<br>Liabilities (before the loss–<br>absorbing capacity of technical<br>provisions)– Lapse risk – mass<br>lapse risk|This is the absolute value of the liabilities sensitive to mass lapse risk charge, after<br>the shock (before the loss absorbing capacity of technical provisions).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0430/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Lapse risk –<br>mass lapse risk|This is the gross capital charge for mass lapse risk, after the shock (before the loss<br>absorbing capacity of technical provisions).|
|R0500/C0020|Initial absolute values before<br>shock – Assets – Life –<br>expense risk|This is the absolute value of the assets sensitive to life – expense risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0500/C0030|Initial absolute values before<br>shock – Liabilities – Life –<br>expense risk|This is the absolute value of liabilities sensitive to life –expense risk, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0500/C0040|Absolute values after shock –<br>Assets – Life – expense risk|This is the absolute value of the assets sensitive to life expense risk, after the<br>shock (i.e. shock as prescribed by standard formula: a 10 % increase the amount<br>of expenses taken into account in the calculation of technical provisions and<br>increase in 1 percentage point to the expense inflation rate (expressed as a<br>percentage) used for the calculation of technical provision).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

5.5.2023 EN Official Journal of the European Union L 120/911

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0500/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Life – expense<br>risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to expense risk, after the shock (i.e. a shock. as<br>prescribed by standard formula, refer to description provided within definition to<br>cell R0500/C0040).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0500/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Life expense<br>risk|This is the net capital charge for expense risk, including adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0050 = 1, this cell represents net capital charge for life expense risk calculated<br>using simplified calculation.|
|R0500/C0070|Absolute values after shock –<br>Liabilities (before the loss–<br>absorbing capacity of technical<br>provisions) – Life – expense<br>risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to expense risk, after the shock (i.e. shock as<br>prescribed by standard formula, refer to description provided within definition<br>to cell R0500/C0040).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0500/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Life –expense<br>risk|This is the gross capital charge for expense risk (before the loss absorbing capacity<br>of technical provisions).<br>If R0050/C0010 = 1, this cell represents gross capital charge for life expense risk<br>calculated using simplified calculations.|
|R0600/C0020|Initial absolute values before<br>shock – Assets – Revision risk|This is the absolute value of the assets sensitive to revision risk, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0600/C0030|Initial absolute values before<br>shock – Liabilities – Revision<br>risk|This is the absolute value of liabilities sensitive to revision risk, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0600/C0040|Absolute values after shock –<br>Assets – Revision risk|This is the absolute value of the assets sensitive to revision risk, after the shock (i.<br>e. shock as prescribed by standard formula: a % increase in the amount of annuity<br>benefits taken into account in the calculation of technical provisions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0600/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Revision risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to revision risk charge, after the shock (i.e. as<br>prescribed by standard formula, refer to a definition in item R0600/C0040).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|

L 120/912 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0600/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Revision risk|This is the net capital charge for revision risk after adjustment for the loss<br>absorbing capacity of technical provisions.|
|R0600/C0070|Absolute values after shock –<br>Liabilities (before the loss–<br>absorbing capacity of technical<br>provisions) – Revision risk|This is the absolute value of the liabilities (excluding the loss–absorbing capacity<br>of technical provisions) underlying revision risk charge, after the shock ((i.e. shock<br>as prescribed by standard formula, refer to a definition provided in item<br>R0600/C0040), as used to compute the risk.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0600/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Revision risk|This is the gross capital charge (before the loss–absorbing capacity of technical<br>provisions) for revision risk.|
|R0700/C0020|Initial absolute values before<br>shock – Assets – Life Catas­<br>trophe risk|This is the absolute value of the assets sensitive to life catastrophe risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0700/C0030|Initial absolute values before<br>shock – Liabilities – Life<br>Catastrophe risk|This is the absolute value of liabilities sensitive to life catastrophe risk, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0700/C0040|Absolute values after shock –<br>Assets – Life Catastrophe risk|This is the absolute value of the assets sensitive to life catastrophe risk, after the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0700/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Life catastrophe<br>risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to life catastrophe risk charge, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0700/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – life catastrophe<br>risk|This is the net capital charge for life catastrophe risk after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0060/C0010 = 1, this item represents net capital charge for life catastrophe<br>risk calculated using simplified calculations.|
|R0700/C0070|Absolute values after shock –<br>Liabilities (before the loss–<br>absorbing capacity of technical<br>provisions) – life catastrophe<br>risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to life catastrophe risk, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|

5.5.2023 EN Official Journal of the European Union L 120/913

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0700/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – life catastrophe<br>risk|This is the gross capital charge for life catastrophe risk (before the loss absorbing<br>capacity of technical provisions).<br>If R0060/C0010 = 1, this item represents gross capital charge for life catastrophe<br>risk calculated using simplified calculations.|
|R0800/C0060|Diversification within life<br>underwriting risk module –<br>Net|This is the diversification effect within the life underwriting risk module as a result<br>of the aggregation of the net capital requirements (after adjustment for the loss<br>absorbing capacity of technical provisions) of the single risk sub–modules.<br>Diversification shall be reported as a negative value if they reduce the capital<br>requirement.|
|R0800/C0080|Diversification within life<br>underwriting risk module –<br>Gross|This is the diversification effect within the life underwriting risk module as a result<br>of the aggregation of the gross capital requirements (before the loss absorbing<br>capacity of technical provisions) of the single risk sub–modules.<br>Diversification shall be reported as a negative value if they reduce the capital<br>requirement.|
|R0900/C0060|Total net solvency capital<br>requirement for life under­<br>writing risk|This is the total net capital charge for life underwriting risk, after adjustment for<br>the loss absorbing capacity of technical provisions.|
|R0900/C0080|Total gross solvency capital<br>requirement for life under­<br>writing risk|This is the total gross capital charge for life underwriting risk, before the loss<br>absorbing capacity of technical provisions.|

_Further details on revision risk_

_**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 an 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.

L 120/914 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7),<br>to provide an estimate of the SCR using standard formula. One of the options in<br>the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|
|Z0020|Ring–fenced fund, matching<br>adjustment portfolio or<br>remaining part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking and must be<br>consistent over time and with the fund/portfolio number reported in other<br>templates.|
|R0010/C0010|Simplifications used – health<br>mortality risk|Identify whether an undertaking used simplifications for the calculation of health<br>mortality risk. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0010/C0010 = 1, only C0060 and C0080 shall be filled in for R0100.|
|R0020/C0010|Simplifications used – health<br>longevity risk|Identify whether an undertaking used simplifications for the calculation of health<br>longevity risk. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0020/C0010 = 1, only C0060 and C0080 shall be filled in for R0200.|
|R0030/C0010|Simplifications used: health<br>disability– morbidity risk –<br>Medical expense|Identify whether an undertaking used simplifications for the calculation of health<br>disability morbidity risk – Medical expense. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0030/C0010 = 1, only C0060/R0310 and C0080/R0310 shall be filled in.<br>R0320 and R0330 shall not be filled in.|

5.5.2023 EN Official Journal of the European Union L 120/915

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0040/C0010|Simplifications used: health<br>disability– morbidity risk –<br>Income protection|Identify whether an undertaking used simplifications for the calculation of health<br>disability morbidity risk – Income protection. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0040/C0010 = 1, only C0060 and C0080 shall be filled in for R0340.|
|R0050/C0010|Simplifications used: SLT lapse<br>risk|Identify whether an undertaking used simplifications for the calculation of lapse<br>risk. The following options shall be used:<br>1 – Simplification for the purposes of Article 102<br>2 – Simplification for the purposes of Article 102a<br>9 – Simplifications not used<br>Options 1 and 2 may be used simultaneously.<br>If R0050/C0010 = 1, only C0060 and C0080 shall be filled in for R0400 to<br>R0420.|
|R0051/C0010|Simplifications – NSLT lapse<br>risk|Identify whether an undertaking used simplifications for the calculation of lapse<br>risk. The following options shall be used:<br>1 – Simplification for the purposes of Article 96a<br>9 – Simplifications not used|
|R0060/C0010|Simplifications used: health<br>expense risk|Identify whether an undertaking used simplifications for the calculation of health<br>expense risk. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0060/C0010 = 1, only C0060 and C0080 shall be filled in for R0500.|

_SLT health underwriting risk_

|R0100/C0020|Initial absolute values before<br>shock – Assets – Health<br>mortality risk|This is the absolute value of the assets sensitive to health mortality risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|---|---|---|
|R0100/C0030|Initial absolute values before<br>shock – Liabilities – Health<br>mortality risk|This is the absolute value of liabilities sensitive to health mortality risk, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0100/C0040|Absolute values after shock –<br>Assets – Health mortality risk|This is the absolute value of the assets sensitive to health mortality risk charge,<br>after the shock (i.e. permanent increase in mortality rates).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

L 120/916 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0100/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Health mortality<br>risk|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health mortality risk charge, after the shock (i.e.<br>permanent increase in mortality rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0100/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Health mortality<br>risk|This is the net capital charge for health mortality risk, after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0010/C0010 = 1, this item represents net capital charge for health mortality<br>risk calculated using simplifications.|
|R0100/C0070|Absolute value after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – Health mortality<br>risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to health mortality risk charge, after the shock<br>(permanent increase in mortality rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0100/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Health mortality<br>risk|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health mortality risk.<br>If R0010/C0010 = 1, this item represents gross capital charge for health mortality<br>risk calculated using simplifications.|
|R0200/C0020|Initial absolute values before<br>shock – Assets – Health<br>longevity risk|This is the absolute value of the assets sensitive to health longevity risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0200/C0030|Initial absolute values before<br>shock – Liabilities – Health<br>longevity risk|This is the absolute value of liabilities sensitive to health longevity risk, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0200/C0040|Absolute values after shock –<br>Assets – Health longevity risk|This is the absolute value of the assets sensitive to health longevity risk after the<br>shock (i.e. permanent decrease in mortality rates).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0200/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Health longevity<br>risk|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health longevity risk, after the shock (i.e.<br>permanent decrease in mortality rates.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0200/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Health longevity<br>risk|This is the net capital charge for health longevity risk, after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0020/C0010 = 1, this item represents net capital charge for health longevity<br>risk calculated using simplifications.|

5.5.2023 EN Official Journal of the European Union L 120/917

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0200/C0070|Absolute value after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – Health longevity<br>risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to health longevity risk, after the shock (permanent<br>decrease in mortality rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0200/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Health longevity<br>risk|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health longevity risk.<br>If R0020/C0010 = 1, this item represents gross capital charge for health longevity<br>risk calculated using simplifications.|
|R0300/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement –Health disability<br>– morbidity risk|This is the net capital charge for health disability – morbidity risk, after<br>adjustment for the loss absorbing capacity of technical provisions.|
|R0300/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Health disability<br>– morbidity risk|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health disability – morbidity risk.|
|R0310/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement –Health disability<br>– morbidity risk – Medical<br>expense|This is the net capital charge for health disability – morbidity risk – Medical<br>expense, after adjustment for the loss absorbing capacity of technical provisions.<br>If R0030/C0010 = 1, this item represents net capital charge for health disability –<br>morbidity risk – Medical expense calculated using simplifications.|
|R0310/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Health disability<br>– morbidity risk – Medical<br>expense|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health disability – morbidity risk – Medical expense.<br>If R0030/C0010 = 1, this item represents gross capital charge for health disability<br>– morbidity risk – Medical expense calculated using simplifications.|
|R0320/C0020|Initial absolute values before<br>shock – Assets – Health<br>disability – morbidity risk –<br>Medical expense – increase of<br>medical payments|This is the absolute value of the assets sensitive to health disability – morbidity<br>risk – Medical expense charge due to an increase of medical payments, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0320/C0030|Initial absolute values before<br>shock – Liabilities – Health<br>disability – morbidity risk –<br>Medical expense – increase of<br>medical payments|This is the absolute value of liabilities sensitive to health disability – morbidity risk<br>– Medical expense charge due to an increase of medical payments, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.<br>If R0030/C0010 = 1, this row shall not be filled in.|

L 120/918 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0320/C0040|Absolute values after shock –<br>Assets – Health disability –<br>morbidity risk – Medical<br>expense – increase of medical<br>payments|This is the absolute value of the assets sensitive to health disability – morbidity<br>risk – Medical expense charge due to an increase of medical payments, after the<br>shock (i.e. as prescribed by standard formula).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0320/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Health disability<br>– morbidity risk – Medical<br>expense – increase of medical<br>payments|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health disability – morbidity risk – Medical<br>expense charge due to an increase of medical payments, after the shock (i.e. as<br>prescribed by standard formula).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0320/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement –Health disability<br>– morbidity risk – Medical<br>expense – increase of medical<br>payments|This is the net capital charge for health disability – morbidity risk – Medical<br>expense – increase of medical payments, after adjustment for the loss absorbing<br>capacity of technical provisions.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0320/C0070|Absolute value after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – Health disability<br>– morbidity risk – Medical<br>expense – increase of medical<br>payments|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) underlying health disability – morbidity risk – Medical<br>expense charge expenses – increase of medical payments, after the shock (i.e. as<br>prescribed by standard formula) as used to compute the risk.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0320/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Health disability<br>– morbidity risk – Medical<br>expense – increase of medical<br>payments|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health disability – morbidity risk – Medical expense – increase of<br>medical payments.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0330/C0020|Initial absolute values before<br>shock – Assets – Health<br>disability – morbidity risk –<br>Medical expense – decrease of<br>medical payments|This is the absolute value of the assets sensitive to health disability – morbidity<br>risk – Medical expense charge due to a decrease of medical payments, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.<br>If R0030/C0010 = 1, this row shall not be filled in.|

5.5.2023 EN Official Journal of the European Union L 120/919

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0330/C0030|Initial absolute values before<br>shock – Liabilities – Health<br>disability – morbidity risk –<br>Medical expense – decrease of<br>medical payments|This is the absolute value of liabilities sensitive to health disability – morbidity risk<br>– Medical expense charge due to a decrease of medical payments, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0330/C0040|Absolute values after shock –<br>Assets – Health disability –<br>morbidity risk – Medical<br>expense – decrease of medical<br>payments|This is the absolute value of the assets sensitive to health disability – morbidity<br>risk – Medical expense charge due to a decrease of medical payments, after the<br>shock (i.e. as prescribed by standard formula).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0330/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Health disability<br>– morbidity risk – Medical<br>expense – decrease of medical<br>payments|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health disability – morbidity risk – Medical<br>expense charge due to a decrease of medical payments, after the shock (i.e. as<br>prescribed by standard formula).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0330/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement –Health disability<br>– morbidity risk – Medical<br>expense – decrease of medical<br>payments|This is the net capital charge for health disability – morbidity risk – Medical<br>expense – decrease of medical payments, after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0330/C0070|Absolute value after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – Health disability<br>– morbidity risk – Medical<br>expense – decrease of medical<br>payments|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) underlying health disability – morbidity risk – Medical<br>expense charge – decrease of medical payments, after the shock (i.e. as prescribed<br>by standard formula) as used to compute the risk.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0330/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Health disability<br>– morbidity risk – Medical<br>expense – increase of medical<br>payments|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health disability – morbidity risk – Medical expense – decrease of<br>medical payments.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0340/C0020|Initial absolute values before<br>shock – Assets – Health<br>disability – morbidity risk –<br>Income protection|This is the absolute value of the assets sensitive to health disability – morbidity<br>risk – Income protection, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

L 120/920 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0340/C0030|Initial absolute values before<br>shock – Liabilities – Health<br>disability – morbidity risk –<br>Income protection|This is the absolute value of liabilities sensitive to health disability – morbidity risk<br>– Income protection charge, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0340/C0040|Absolute values after shock –<br>Assets – Health disability –<br>morbidity risk – Income<br>protection|This is the absolute value of the assets sensitive to health disability – morbidity<br>risk – Income protection charge, after the shock (i.e. as prescribed by standard<br>formula).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0340/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Health disability<br>– morbidity risk – Income<br>protection|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health disability – morbidity risk – Income<br>protection, after the shock (i.e. as prescribed by standard formula).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0340/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement –Health disability<br>– morbidity risk – Income<br>protection|This is the net capital charge for health disability – morbidity risk – Income<br>protection, after adjustment for the loss absorbing capacity of technical provi­<br>sions.<br>If R0040/C0010 = 1, this item represents net capital charge for health disability –<br>morbidity risk – Income protection calculated using simplifications.|
|R0340/C0070|Absolute value after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – Health disability<br>– morbidity risk – Income<br>protection|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) underlying health disability – morbidity risk – Income<br>protection charge, after the shock (i.e. as prescribed by standard formula) as<br>used to compute the risk.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0340/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Health disability<br>– morbidity risk – Income<br>protection|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health disability – morbidity risk – Income protection.<br>If R0040/C0010 = 1, this item represents gross capital charge for health disability<br>– morbidity risk – Income protection calculated using simplifications.|
|R0400/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – SLT Health<br>lapse risk|This is the overall net capital charge for SLT health lapse risk referred to in Title I<br>Chapter V Section 4 of Delegated Regulation (EU) 2015/35, after adjustment for<br>the loss absorbing capacity of technical provisions|
|R0400/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – SLT Health<br>lapse risk|This is the overall gross capital charge (before the loss absorbing capacity for<br>technical provisions) for SLT health lapse risk referred to in Title I Chapter V<br>Section 4 of Delegated Regulation (EU) 2015/35.|

5.5.2023 EN Official Journal of the European Union L 120/921

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0410/C0020|Initial absolute values before<br>shock – Assets – SLT health<br>lapse risk– risk of increase in<br>lapse|This is the absolute value of the assets sensitive to the risk of an increase in lapse<br>rates, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0410/C0030|Initial absolute values before<br>shock – Liabilities – SLT health<br>lapse risk – risk of increase in<br>lapse|This is the absolute value of liabilities sensitive to the risk of an increase in lapse<br>rates, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0410/C0040|Absolute values after shock –<br>Assets – SLT health lapse risk<br>–risk of increase in lapse|This is the absolute value of the assets sensitive to the risk of an increase in lapse<br>rates after the shock (i.e. permanent increase in the rates of lapse).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0410/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – SLT health lapse<br>risk –risk of increase in lapse|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to the risk of an increase in lapse rates, after the<br>shock (i.e. permanent increase of the rates of lapse).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0410/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – SLT health lapse<br>risk –risk of increase in lapse|This is the net capital charge for the risk of a permanent increase in lapse rates,<br>after adjustment for the loss absorbing capacity of technical provisions.<br>If R0050/C0010 = 1, this item represents net capital charge for a permanent<br>increase in SLT health lapse rates referred to in Title I Chapter V Section 4 of<br>Delegated Regulation (EU) 2015/35, calculated using simplified calculation for SLT<br>health lapse rate.|
|R0410/C0070|Absolute value after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – SLT health lapse<br>risk – risk of increase in lapse|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) underlying the risk of a permanent increase in lapse rates,<br>after the shock (permanent increase in lapse rates) as used to compute the risk.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0410/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – SLT health lapse<br>risk –risk of increase in lapse|This is the gross capital charge (excluding the loss absorbing capacity for technical<br>provisions) for the risk of a permanent increase in lapse rates.<br>If R0050/C0010 = 1, this item represents gross capital charge for a permanent<br>increase in lapse rates, calculated using simplified calculation for SLT health lapse<br>rate referred to in Title I Chapter V Section 4 of Delegated Regulation (EU)<br>2015/35.|

L 120/922 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0420/C0020|Initial absolute values before<br>shock – Assets – SLT health<br>lapse risk– risk of decrease in<br>lapse|This is the absolute value of the assets sensitive to the risk of a permanent<br>decrease in lapse rates, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0420/C0030|Initial absolute values before<br>shock – Liabilities – SLT health<br>lapse risk – risk of decrease in<br>lapse|This is the absolute value of liabilities sensitive to the risk of a permanent decrease<br>in lapse rates, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0420/C0040|Absolute values after shock –<br>Assets – SLT health lapse risk<br>–risk of decrease in lapse|This is the absolute value of the assets sensitive to the risk of a permanent<br>decrease in lapse rates, after the shock (i.e. permanent decrease in the rates of<br>lapse).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0420/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – SLT health lapse<br>risk –risk of decrease in lapse|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to the risk of a permanent decrease in lapse rates,<br>after the shock (i.e. permanent decrease of the rates of lapse).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0420/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement– SLT health lapse<br>risk –risk of decrease in lapse|This is the net capital charge for the risk of a permanent decrease in lapse rates,<br>after adjustment for the loss absorbing capacity of technical provisions.<br>If R0050/C0010 = 1, this item represents net capital charge for a permanent<br>decrease in SLT health rates referred to in Title I Chapter V Section 4 of<br>Delegated Regulation (EU) 2015/35, calculated using simplified calculation for<br>SLT health lapse rate.|
|R0420/C0070|Absolute value after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – SLT health lapse<br>risk –risk of decrease in lapse|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to the risk of a permanent decrease in lapse rates,<br>after the shock (permanent decrease in lapse rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0420/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – SLT health lapse<br>risk – risk of decrease in lapse|This is the gross capital charge (before the loss absorbing capacity for technical<br>provisions) for the risk of a permanent decrease in lapse rates.<br>If R0050/C0010 = 1, this item represents gross capital charge for a permanent<br>decrease in SLT health rates referred to in Title I Chapter V Section 4 of Delegated<br>Regulation (EU) 2015/35, calculated using simplified calculation for SLT health<br>lapse rate.|

5.5.2023 EN Official Journal of the European Union L 120/923

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0430/C0020|Initial absolute values before<br>shock – Assets – SLT health<br>lapse risk– mass lapse risk|This is the absolute value of the assets sensitive to mass lapse risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0430/C0030|Initial absolute values before<br>shock – Liabilities – SLT health<br>lapse risk –mass lapse risk|This is the absolute value of liabilities sensitive to mass lapse risk, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0430/C0040|Absolute values after shock –<br>Assets – SLT health lapse risk<br>– mass lapse risk|This is the absolute value of the assets sensitive to mass lapse risk, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0430/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – SLT health lapse<br>risk – mass lapse risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to mass lapse risk, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0430/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – SLT health lapse<br>risk – mass lapse risk|This is the net capital charge for SLT health lapse risk – mass lapse risk, after<br>adjustment for the loss absorbing capacity of technical provisions.|
|R0430/C0070|Absolute value after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – Health lapse risk<br>– mass lapse risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to mass lapse risk, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0430/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – SLT health lapse<br>risk – mass lapse risk|This is the gross capital charge (excluding the loss absorbing capacity for technical<br>provisions) for SLT health lapse risk – mass lapse risk referred to in Title I Chapter<br>V Section 4 of Delegated Regulation (EU) 2015/35.|
|R0500/C0020|Initial absolute values before<br>shock – Assets – Health<br>expense risk|This is the absolute value of the assets sensitive to expense risk, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

L 120/924 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0500/C0030|Initial absolute values before<br>shock – Liabilities – Health<br>expense risk|This is the absolute value of liabilities sensitive to expense risk, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0500/C0040|Absolute values after shock –<br>Assets – Health expense risk|This is the absolute value of the assets sensitive to health expense risk, after the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0500/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Health expense<br>risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health expense risk, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0500/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Health expense<br>risk|This is the net capital charge for health expense risk, after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0060/C0010 = 1, this item represents net capital charge for health expense<br>risk calculated using simplified calculations.|
|R0500/C0070|Absolute value after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – Health expense<br>risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to expense risk charge, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0500/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Health expense<br>risk|This is the gross capital charge (excluding the loss absorbing capacity of technical<br>provisions) for health expense risk.<br>If R0060/C0010 = 1, this item represents gross capital charge for health expense<br>risk calculated using simplified calculations.|
|R0600/C0020|Initial absolute values before<br>shock – Assets – Health<br>revision risk|This is the absolute value of the assets sensitive to health revision risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0600/C0030|Initial absolute values before<br>shock – Liabilities –Health<br>revision risk|This is the absolute value of liabilities sensitive to health revision risk charge,<br>before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0600/C0040|Absolute values after shock –<br>Assets – Health revision risk|This is the absolute value of the assets sensitive to health revision risk, after the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0600/C0050|Absolute values after shock –<br>Liabilities (after the loss<br>absorbing capacity of technical<br>provisions) – Health revision<br>risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health revision risk, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|

5.5.2023 EN Official Journal of the European Union L 120/925

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0600/C0060|Absolute value after shock –<br>Net solvency capital<br>requirement – Health revision<br>risk|This is the net capital charge for health revision risk, after adjustment for the loss<br>absorbing capacity of technical provisions.|
|R0600/C0070|Absolute value after shock –<br>Liabilities (before the loss<br>absorbing capacity of technical<br>provisions) – Health revision<br>risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to health revision risk charge, after the shock (i.e. as<br>prescribed by standard formula, a % increase in the annual amount payable for<br>annuities exposed to revision risk).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0600/C0080|Absolute value after shock –<br>Gross solvency capital<br>requirement – Health revision<br>risk|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health revision risk.|
|R0700/C0060|Diversification within SLT<br>health underwriting risk<br>module – Net|This is the diversification effect within the SLT health underwriting risk module<br>referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35,<br>as a result of the aggregation of the net capital requirements (after adjustment for<br>the loss absorbing capacity of technical provisions) of the single risk sub–modules.<br>Diversification shall be reported as a negative value if they reduce the capital<br>requirement.|
|R0700/C0080|Diversification within SLT<br>health underwriting risk<br>module – Gross|This is the diversification effect within the SLT health underwriting risk module<br>referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35,<br>as a result of the aggregation of the gross capital requirements (before the loss<br>absorbing capacity of technical provisions) of the single risk sub–modules.<br>Diversification shall be reported as a negative value if they reduce the capital<br>requirement.|
|R0800/C0060|Net solvency capital<br>requirement – SLT health<br>underwriting risk|This is the total net capital charge for SLT health underwriting risk referred to in<br>Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, after<br>adjustment of the loss absorbing capacity of technical provisions.|
|R0800/C0080|Gross solvency capital – SLT<br>health underwriting risk|This is the total gross capital charge for SLT health underwriting risk referred to in<br>Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, before<br>adjustment of the loss absorbing capacity of technical provisions.|

_Further details on revision risk_

L 120/926 EN Official Journal of the European Union 5.5.2023

ITEM INSTRUCTIONS

_NSLT Health premium and reserve risk_

|R1000–R1030/<br>C0100|Standard deviation for<br>premium risk – USP|This is the undertaking specific standard deviation for premium risk for each line<br>of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its<br>proportional reinsurance as calculated by the undertaking and approved or<br>prescribed by the supervisory authority.<br>This item is not reported where no undertaking specific parameter is used.|
|---|---|---|
|R1000–R1030/<br>C0110|USP Standard Deviation<br>gross/net|Identify if the USP standard Deviation was applied gross or net. One of the<br>options in the following closed list shall be used:<br>1 – USP gross<br>2 – USP net|
|R1000–R1030/<br>C0120|Standard deviation for<br>premium risk – USP –<br>Adjustment factor for non –<br>proportional reinsurance|This is the undertaking specific adjustment factor for non–proportional<br>reinsurance of each line of business, as defined in Annex I to Delegated Regulation<br>(EU) 2015/35, which allows undertakings to take into account the risk–mitigating<br>effect of particular per risk excess of loss (‘XL’) reinsurance – as calculated by the<br>undertaking and approved or prescribed by the supervisory authority.<br>Where no undertaking specific parameter is used, this cell shall be left blank.|
|R1000–R1030/<br>C0130|Standard deviation for reserve<br>risk – USP|This is the undertaking specific standard deviation for reserve risk for each line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its<br>proportional reinsurance as calculated by the undertaking and approved or<br>prescribed by the supervisory authority.<br>This item is not reported where no undertaking specific parameter is used.|
|R1000–R1030/<br>C0140|Volume measure for premium<br>and reserve risk – volume<br>measure for premium risk:<br>Vprem|The volume measure for premium risk for each line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance.|
|R1000–R1030/<br>C0150|Volume measure for premium<br>and reserve risk –Volume<br>measure reserve risk: Vres|The volume measure for reserve risk for each line of business, as defined in Annex<br>I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance.|
|R1000–R1030/<br>C0160|Volume measure for premium<br>and reserve risk –<br>Geographical Diversification|This represents the geographical diversification to be used for the volume measure<br>for premium and reserve risk for each line of business, as defined in Annex I to<br>Delegated Regulation (EU) 2015/35, and its proportional reinsurance.<br>If the factor for geographical diversification is not calculated, then this item is set<br>to the default value of 1.|

5.5.2023 EN Official Journal of the European Union L 120/927

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1000–R1030/<br>C0170|Volume measure for premium<br>and reserve risk – V|The volume measure for NSLT health premium and reserve risk referred to in Title<br>I Chapter V Sections 4 and 12 of Delegated Regulation (EU) 2015/35, for each<br>line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and<br>its proportional reinsurance.|
|R1040/C0170|Total Volume measure for<br>premium and reserve risk|The total volume measure for premium and reserve risk, equal to the sum of the<br>volume measures for premium and reserve risk for all lines of business, as defined<br>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<br>segments.|
|R1100/C0180|Solvency capital requirement –<br>NSLT health premium and<br>reserve risk|This is the total capital charge for the NSLT health premium and reserve risk sub<br>module referred to in Title I Chapter V Sections 4 and 12 of Delegated Regulation<br>(EU) 2015/35.|
|R1200/C0190|Initial absolute values before<br>shock – Assets – Lapse risk|This is the absolute value of the assets sensitive to the NSLT health lapse risk<br>referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35,<br>before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R1200/C0200|Initial absolute values before<br>shock – Liabilities – Lapse risk|This is the absolute value of liabilities sensitive to the NSLT health lapse risk<br>referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35,<br>before the shock.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R1200/C0210|Absolute values after shock –<br>Assets – Lapse risk|This is the absolute value of the assets sensitive to the NSLT health lapse risk<br>referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35,<br>after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R1200/C0220|Absolute values after shock<br>Liabilities – Lapse risk|This is the absolute value of the liabilities sensitive to lapse risk, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R1200/C0230|Absolute value after shock–<br>Solvency capital requirement –<br>Lapse risk|This is the capital charge for NSLT health lapse risk referred to in Title I Chapter<br>V Section 4 of Delegated Regulation (EU) 2015/35.|
|R1300/C0240|Diversification within NSLT<br>health underwriting risk –<br>gross|This is the diversification effect within the NSLT health underwriting risk sub–<br>module referred to in Title I Chapter V Section 4 of Delegated Regulation (EU)<br>2015/35, as a result of the aggregation of the capital requirements for NSLT<br>health premium and reserve risk and NSLT health lapse risk.<br>Diversification shall be reported as a negative value if they reduce the capital<br>requirement.|

L 120/928 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1400/C0240|Total solvency capital<br>requirement for NSLT health<br>underwriting|This is the total capital charge for the NSLT health underwriting risk sub module<br>referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35.|

_Health catastrophe risk_

|R1500/C0250|Net solvency capital<br>requirement for health catas­<br>trophe risks – Mass accident<br>risk sub module|The net solvency capital requirement for the mass risk sub–module calculated<br>after loss absorbing capacity of technical provisions|
|---|---|---|
|R1500/C0260|Gross solvency capital<br>requirement for health catas­<br>trophe risks – Mass accident<br>risk sub module|The gross solvency capital requirement for the mass risk sub–module, calculated<br>before loss absorbing capacity of technical provisions.|
|R1510/C0250|Net solvency capital<br>requirement for health catas­<br>trophe risks – Accident<br>concentration risk|The net solvency capital requirement for the accident concentration risk sub–<br>module, calculated after loss absorbing capacity of technical provisions.|
|R1510/C0260|Gross solvency capital<br>requirement for health catas­<br>trophe risks– Accident<br>concentration risk|The gross solvency capital requirement for the accident concentration risk sub–<br>module calculated before loss absorbing capacity of technical provisions.|
|R1520/C0250|Net solvency capital<br>requirement for health catas­<br>trophe risks – Pandemic risk|The net solvency capital requirement for the pandemic risk sub–module,<br>calculated after loss absorbing capacity of technical provisions.|
|R1520/C0260|Gross solvency capital<br>requirement for health catas­<br>trophe risks – Pandemic risk|The gross solvency capital requirement for the pandemic risk sub–module is<br>calculated before loss absorbing capacity of technical provisions.|
|R1530/C0250|Diversification within health<br>catastrophe risk – Net|This is the diversification effect within the health catastrophe risk sub–module as a<br>result of the aggregation of the capital requirements for the risks of a mass<br>accident, accident concentration and pandemic risk, calculated after loss<br>absorbing capacity of technical provisions.|
|R1530/C0260|Diversification within health<br>catastrophe risk – Gross|This is the diversification effect within the health catastrophe risk sub–module as a<br>result of the aggregation of the capital requirements for the risks of a mass<br>accident, accident concentration and pandemic risk, calculated after loss<br>absorbing capacity of technical provisions.|
|R1540/C0250|Total net solvency capital<br>requirement for health catas­<br>trophe risk|This is the total net capital charge (after loss absorbing capacity of technical<br>provisions) for the health catastrophe risk sub–module.|

5.5.2023 EN Official Journal of the European Union L 120/929

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1540/C0260|Total gross solvency capital<br>requirement for health catas­<br>trophe risk|This is the total gross capital charge for the health catastrophe risk sub – module<br>(before loss absorbing capacity of technical provisions).|

_Total health underwriting risk_

|R1600/C0270|Diversification within health<br>underwriting risk module –<br>Net|This is the diversification effect within the health underwriting risk sub–module as<br>a result of the aggregation of the capital requirements SLT health underwriting<br>risk sub–module, NSLT health underwriting risk sub–module and health catas­<br>trophe risk sub–module, referred to in Title I Chapter V Section 4 of Delegated<br>Regulation (EU) 2015/35, calculated after loss absorbing capacity of technical<br>provision.|
|---|---|---|
|R1600/C0280|Diversification within health<br>underwriting risk module –<br>Gross|This is the diversification effect within the health underwriting risk sub–module as<br>a result of the aggregation of the capital requirements SLT health underwriting<br>risk sub–module, NSLT health underwriting risk sub–module and health catas­<br>trophe risk sub–module, referred to in Title I Chapter V Section 4 of Delegated<br>Regulation (EU) 2015/35, calculated before loss absorbing capacity of technical<br>provisions.|
|R1700/C0270|Total net solvency capital<br>requirement for health under­<br>writing risk|This is the total net solvency capital requirement for the health underwriting risk<br>module.|
|R1700/C0280|Total gross solvency capital<br>requirement for health under­<br>writing risk|This is the total gross solvency capital requirement for the health underwriting<br>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 an 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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7),<br>to provide an estimate of the SCR using standard formula. One of the options in<br>the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|

L 120/930 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0020|Ring–fenced fund, matching<br>adjustment portfolio or<br>remaining part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking and must be<br>consistent over time and with the fund/portfolio number reported in other<br>templates.|
|R0010/C0010|Captives simplifications – non<br>life premium and reserve risk|Identify whether a captive undertaking used simplifications for the calculation of<br>non–life premium and reserve risk. One of the options in the following closed list<br>shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0010/C0010 = 1, only C0060, C0070 and C0090 shall be filled in for R0100<br>– R0230.|
|R0011/C0010|Simplifications used – non-life<br>lapse risk|Identify whether an undertaking used simplifications for the calculation of non-life<br>underwriting risk. The following options shall be used:<br>1 – Simplification for the purposes of Article 90a<br>9 – Simplification not used|

_Non–life premium and Reserve Risk_

|R0100–R0210/<br>C0020|Standard deviation for<br>premium risk – USP Standard<br>Deviation|This is the undertaking specific standard deviation for premium risk for each<br>segment as calculated by the undertaking and approved or prescribed by the<br>supervisory authority.<br>This item is not reported where no undertaking specific parameter is used.|
|---|---|---|
|R0100–R0210/<br>C0030|USP Standard Deviation<br>gross/net|Identify if the USP standard Deviation was applied gross or net. One of the<br>options in the following closed list shall be used:<br>1 – USP gross<br>2 – USP net|
|R0100–R0210/<br>C0040|Standard deviation for<br>premium risk – USP –<br>Adjustment factor for non –<br>proportional reinsurance|This is the undertaking specific adjustment factor for non – proportional<br>reinsurance of each segment allows undertakings to take into account the risk<br>– mitigating effect of particular per risk excess of loss reinsurance – as calculated<br>by the undertaking and approved or prescribed by the supervisory authority.<br>This item is not reported where no undertaking specific parameter is used.|

5.5.2023 EN Official Journal of the European Union L 120/931

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0100–R0210/<br>C0050|Standard deviation for reserve<br>risk – USP|This is the undertaking specific standard deviation for reserve risk each segment as<br>calculated by the undertaking and approved or prescribed by the supervisory<br>authority.<br>This item is not reported where no undertaking specific parameter is used.|
|R0100–R0210/<br>C0060|Volume measure for premium<br>and reserve risk – volume<br>measure for premium risk:<br>Vprem|The volume measure for premium risk for each line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35.|
|R0100–R0210/<br>C0070|Volume measure for premium<br>and reserve risk –Volume<br>measure reserve risk: Vres|The volume measure for reserve risk for each segment, equal to the best estimate<br>for the provisions for claims outstanding for the segment, after deduction of the<br>amount recoverable from reinsurance contracts and special purpose vehicles.|
|R0100–R0210/<br>C0080|Volume measure for premium<br>and reserve risk –<br>Geographical<br>Diversification —|Geographical diversification used for the volume measure for each segment.<br>If the factor for geographical diversification is not calculated, then this item is set<br>to the default value of 1.|
|R0100–R0210/<br>C0090|Volume measure for premium<br>and reserve risk – V|The volume measure for non – life premium and reserve risk for each segment<br>If R0010/C0010 = 1, this item shall represent the capital requirement for non –<br>life premium and reserve risk of particular segment calculated using simplifi­<br>cations.|
|R0220/C0090|Total Volume measure for<br>premium and reserve risk|The total volume measure for premium and reserve risk, equal to the sum of the<br>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<br>segments.|
|R0300/C0100|Total solvency capital<br>requirement for non – life<br>premium and reserve risk|This is the total solvency capital charge for the non–life premium and reserve risk<br>sub module.|

_Non–life lapse risk_

|R0400/C0110|Initial absolute values before<br>shock – Assets – Non–life<br>underwriting risk – Lapse risk|This is the absolute value of the assets sensitive to the non–life lapse risk, before<br>the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|---|---|---|
|R0400/C0120|Initial absolute values before<br>shock – Liabilities – Non–life<br>underwriting risk – Lapse risk|This is the absolute value of liabilities sensitive to the non–life lapse risk, before<br>the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|

L 120/932 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0400/C0130|Absolute values after shock –<br>Assets – Non–life underwriting<br>risk – Lapse risk|This is the absolute value of the assets sensitive to non–life lapse risk, after the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0400/C0140|Absolute values after shock –<br>Liabilities – Non–life under­<br>writing risk – Lapse risk|This is the absolute value of the liabilities sensitive to non–life lapse risk, after the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0400/C0150|Solvency capital requirement –<br>Non–life underwriting risk –<br>Lapse risk|This is the capital charge for non–life underwriting lapse risk.|

_Non–life catastrophe risk_

_Total non–life underwriting risk_

|R0600/C0160|Diversification within non–life<br>underwriting risk module|This is the diversification effect within the non–life underwriting risk sub–module<br>as a result of the aggregation of the capital requirements premium and reserve<br>risk, catastrophe risk and lapse risk.<br>Diversification shall be reported as a negative value if they reduce the capital<br>requirement.|
|---|---|---|
|R0700/C0160|Total capital requirement for<br>non–life underwriting risk|This is the solvency capital requirement for non–life underwriting risk sub<br>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 an 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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7),<br>to provide an estimate of the SCR using standard formula. One of the options in<br>the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|

5.5.2023 EN Official Journal of the European Union L 120/933

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0020|Ring–fenced fund, matching<br>adjustment portfolio or<br>remaining part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking and must be<br>consistent over time and with the fund/portfolio number reported in other<br>templates.|
|R0100/C0020|Life gross technical provisions<br>(excluding risk margin) (other<br>than unit-linked or index-<br>linked)|This is technical provisions for life insurance obligations, excluding unit-linked.<br>For these purposes, technical provisions shall not include the risk margin, and<br>shall be without deduction of recoverables from reinsurance contracts and special<br>purpose vehicles.|
|R0110/C0020|Life gross technical provisions<br>unit–linked (excluding risk<br>margin)|This is technical provisions for life insurance obligations where the investment<br>risk is borne by the policyholders. For these purposes, technical provisions shall<br>not include the risk margin, and shall be without deduction of recoverables from<br>reinsurance contracts and special purpose vehicles.|
|R0120/C0020|Non–life gross technical<br>provisions (excluding risk<br>margin)|This is technical provisions for non–life insurance obligations. For these purposes,<br>technical provisions shall not include the risk margin, and shall be without<br>deduction of recoverables from reinsurance contracts and special purpose vehicles.|
|R0130/C0020|Capital requirement for oper­<br>ational risk based on technical<br>provisions|This is the capital requirement for operational risk based on technical provisions.|
|R0200/C0020|Earned life gross premiums<br>(previous 12 months) (other<br>than unit-linked or index-<br>linked)|Premium earned during the previous 12 months for life insurance obligations,<br>excluding unit-linked without deducting premium ceded to reinsurance.|
|R0210/C0020|Earned life gross premiums<br>unit–linked (previous 12<br>months)|Premium earned during the previous 12 months for life insurance obligations<br>where the investment risk is borne by the policyholders without deducting<br>premium ceded to reinsurance.|
|R0220/C0020|Earned non–life gross<br>premiums (previous 12<br>months)|Premium earned during the previous 12 months for non–life insurance<br>obligations, without deducting premiums ceded to reinsurance.|
|R0230/C0020|Earned life gross premiums<br>(12 months prior to the<br>previous 12 months) (other<br>than unit-linked or index-<br>linked)|Premium earned during the 12 months prior to the previous 12 months for life<br>insurance obligations, excluding unit-linked without deducting premium ceded to<br>reinsurance.|

L 120/934 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0240/C0020|Earned life gross premiums<br>unit–linked (12 months prior<br>to the previous 12 months)|Premium earned during the 12 months prior to the previous 12 months for life<br>insurance obligations where the investment risk is borne by the policy holders<br>without deducting premium ceded to reinsurance.|
|R0250/C0020|Earned non–life gross<br>premiums (12 months prior to<br>the previous 12 months)|Premium earned during the 12 months prior to the previous 12 months for non–<br>life insurance obligations, without deducting premiums ceded to reinsurance.|
|R0260/C0020|Capital requirement for oper­<br>ational risk based on earned<br>premiums|This is the capital requirement for operational risks based on earned premiums.|
|R0300/C0020|Capital requirement for oper­<br>ational risk before capping|This is the capital requirement for operational risk before capping adjustment.|
|R0310/C0020|Cap based on Basic Solvency<br>Capital Requirement|This is the result of the cap percentage applied to the Basic SCR.|
|R0320/C0020|Capital requirement for oper­<br>ational risk after capping|This is the capital requirement for operational risk after capping adjustment.|
|R0330/C0020|Expenses incurred in respect of<br>unit linked business (previous<br>12 months)|This is the amount of expenses incurred in the previous 12 months in respect of<br>life insurance where the investment risk is borne by the policyholders.|
|R0340/C0020|Total capital requirement for<br>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 an 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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7),<br>to provide an estimate of the SCR using standard formula. One of the options in<br>the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|

5.5.2023 EN Official Journal of the European Union L 120/935

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0020|Ring–fenced fund, matching<br>adjustment portfolio or<br>remaining part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking and must be<br>consistent over time and with the fund/portfolio number reported in other<br>templates.|
|Z0040|Currency for interest rate risk<br>(captives)|Identify the ISO 4217 alphabetic code of the currency of issue. Each currency<br>shall be reported in a different line.|

_Market risk (including captives)_

|R0010/C0010–<br>C0070|Spread risk (bonds and loans)<br>– Market value – by credit<br>quality step|Market value of the assets subject to a capital requirement for spread risk on<br>bonds and loans for each credit quality step where a credit assessment by a<br>nominated ECAI is available.|
|---|---|---|
|R0010/C0080|Spread risk (bonds and loans)<br>– Market value – No rating<br>available|Market value of the assets subject to a capital requirement for spread risk on<br>bonds and loans where no credit assessment by a nominated ECAI is available.|
|R0020/C0010–<br>C0070|Spread risk (bonds and loans)<br>– Modified duration – by<br>credit quality step|Modified duration in years of the assets subject to a capital requirement for spread<br>risk on bonds and loans for each credit quality step where a credit assessment by<br>a nominated ECAI is available.|
|R0020/C0080|Spread risk (bonds and loans)<br>– Modified duration – No<br>rating available|Modified duration in years of the assets subject to a capital requirement for spread<br>risk on bonds and loans where no credit assessment by a nominated ECAI is<br>available.|
|R0030/C0090|Spread risk (bonds and loans)<br>– Increase in unit–linked and<br>index–linked technical provi­<br>sions|Increase in the technical provisions less risk margin for policies where the policy­<br>holders bear the investment risk with embedded options and guarantees that<br>would result from an instantaneous decrease in the value of the assets subject<br>to the capital requirement for spread risk on bonds according to the simplified<br>calculation.|

_Interest rate risk (captives)_

|R0040/C0100|Interest rate risk (captives) –<br>Capital requirement – Interest<br>rate up – by currency|Capital requirement for the risk of an increase in the term structure of interest<br>rates according to the captive simplified calculation for each currency reported.|
|---|---|---|
|R0040/C0110|Interest rate risk (Captives) –<br>Capital requirement – Interest<br>rate down – by currency|Capital requirement for the risk of a decrease in the term structure of interest rates<br>according to the captive simplified calculation for each currency reported.|

L 120/936 EN Official Journal of the European Union 5.5.2023

ITEM INSTRUCTIONS

_Life underwriting risk_

|R0100/C0120|Mortality risk – Capital at risk|Sum of positive capitals at risk as defined in Article 91 of Delegated Regulation<br>(EU) 2015/35 for all obligations subject to mortality risk.|
|---|---|---|
|R0100/C0160|Mortality risk – Average rate<br>t + 1|Average mortality rate during the following 12 (t + 1) months weighted by sum<br>insured for policies with a positive capital at risk.|
|R0100/C0180|Mortality risk – Modified<br>duration|Modified duration in years of all payments payable on death included in the best<br>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<br>t + 1|Average mortality rate during the following 12 (t + 1) months weighted by sum<br>insured for policies where a decrease in the mortality rate leads to an increase in<br>technical provisions.|
|R0110/C0180|Longevity risk – Modified<br>duration|Modified duration in years of all payments to beneficiaries included in the best<br>estimate for policies where a decrease in the mortality rate leads to an increase in<br>technical provisions.|
|R0120/C0120|Disability–morbidity risk –<br>Capital at risk|Sum of positive capitals at risk as defined in Article 93 of Delegated Regulation<br>(EU) 2015/35 for all obligations subject to disability–morbidity risk.|
|R0120/C0130|Disability–morbidity risk –<br>Capital at risk t + 1|Capital at risk as defined in R0120/C0120 after 12 (t + 1) months.|
|R0120/C0150|Disability–morbidity risk –<br>Best estimate|Best estimate of obligations subject to disability–morbidity risk.|
|R0120/C0160|Disability–morbidity risk –<br>Average rate t + 1|Average disability–morbidity rate during the following 12 months (t + 1)<br>weighted by sum insured for policies with a positive capital at risk.|
|R0120/C0170|Disability–morbidity risk –<br>Average rate t + 2|Average disability–morbidity rate during the 12 months after the following 12<br>months (t + 2) weighted by sum insured for policies with a positive capital at risk.|
|R0120/C0180|Disability–morbidity risk –<br>Modified duration|Modified duration in years of all payments on disability–morbidity included in the<br>best estimate for policies with a positive capital at risk.|
|R0120/C0200|Disability–morbidity risk –<br>Termination rates|Expected termination rates during the following 12 months for policies with a<br>positive capital at risk.|
|R0130/C0140|Lapse risk (up) – Surrender<br>strain|Sum of all positive surrender strains as defined in Article 95 of Delegated Regu­<br>lation (EU) 2015/35.|
|R0130/C0160|Lapse risk (up) – Average rate<br>t + 1|Average lapse rate for policies with positive surrender strains.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0130/C0190|Lapse risk (up) – Average run<br>off period|Average period in years over which the policies with a positive surrender strain<br>run off.|
|R0140/C0140|Lapse risk (down) – Surrender<br>strain|Sum of all negative surrender strains as defined in Article 95 of Delegated<br>Regulation (EU) 2015/35.|
|R0140/C0160|Lapse risk (down) – Average<br>rate t + 1|Average lapse rate for policies with negative surrender strains.|
|R0140/C0190|Lapse risk (down) – Average<br>run off period|Average period in years over which the policies with a negative surrender strain<br>run off.|
|R0150/C0180|Life expense risk – Modified<br>duration|Modified duration in years of the cash flows included in the best estimate of life<br>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<br>inflation rate|Weighted average inflation rate included in the calculation of the best estimate of<br>those obligations, where the weights are based on the present value of expenses<br>included in the calculation of the best estimate for servicing existing life<br>obligations.|
|R0160/C0120|Life catastrophe risk – Capital<br>at risk|Sum of positive capitals at risk as defined in Article 96 of Delegated Regulation<br>(EU) 2015/35.|

_Health underwriting risk_

|R0200/C0120|Health mortality risk – Capital<br>at risk|Sum of positive capitals at risk as defined in Article 97 of Delegated Regulation<br>(EU) 2015/35 for all obligations subject to health mortality risk.|
|---|---|---|
|R0200/C0160|Health mortality risk –<br>Average rate t + 1|Average mortality rate during the following 12 months (t + 1) weighted by sum<br>insured for policies with a positive capital at risk.|
|R0200/C0180|Health mortality risk –<br>Modified duration|Modified duration in years of all payments payable on death included in the best<br>estimate for policies with a positive capital at risk.|
|R0210/C0150|Health longevity risk – Best<br>estimate|Best estimate of obligations subject to health longevity risk.|
|R0210/C0160|Health longevity risk –<br>Average rate t + 1|Average mortality rate during the following 12 months (t + 1) weighted by sum<br>insured for policies where a decrease in the mortality rate leads to an increase in<br>technical provisions.|
|R0210/C0180|Health longevity risk –<br>Modified duration|Modified duration in years of all payments to beneficiaries included in the best<br>estimate for policies where a decrease in the mortality rate leads to an increase in<br>technical provisions.|
|R0220/C0180|Health disability–morbidity<br>risk (medical expense) –<br>Modified duration|Modified duration in years of the cash flows included in the best estimate of<br>medical expense insurance and reinsurance obligations.|

L 120/938 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0220/C0210|Health disability–morbidity<br>risk (medical expense) –<br>Payments|Expenses paid related to medical expense insurance and reinsurance during the<br>last 12 months.|
|R0220/C0220|Health disability–morbidity<br>risk (medical expense) –<br>Average inflation rate|Weighted average rate of inflation on medical payments included in the calcu­<br>lation of the best estimate of those obligations, where the weights are based on<br>the present value of medical payments included in the calculation of the best<br>estimate of those obligations.|
|R0230/C0120|Health disability–morbidity<br>risk (income protection) –<br>Capital at risk|Sum of positive capitals at risk as defined in Article 100 of Delegated Regulation<br>(EU) 2015/35 for all obligations subject to disability–morbidity risk (income<br>protection).|
|R0230/C0130|Health disability–morbidity<br>risk (income protection) –<br>Capital at risk t + 1|Capital at risk as defined in R0230/C0120 after 12 months.|
|R0230/C0150|Health disability–morbidity<br>risk (income protection) – Best<br>estimate|Best estimate of obligations subject to disability–morbidity risk.|
|R0230/C0160|Health disability–morbidity<br>risk (income protection) –<br>Average rate t + 1|Average disability–morbidity rate during the following 12 (t + 1) months<br>weighted by sum insured for policies with a positive capital at risk.|
|R0230/C0170|Health disability–morbidity<br>risk (income protection) –<br>Average rate t + 2|Average disability–morbidity rate during the 12 months after the following 12<br>months (t + 2) weighted by sum insured for policies with a positive capital at<br>risk.|
|R0230/C0180|Health disability–morbidity<br>risk (income protection) –<br>Modified duration|Modified duration in years of all payments on disability–morbidity included in the<br>best estimate for policies with a positive capital at risk.|
|R0230/C0200|Health disability–morbidity<br>risk (income protection) –<br>Termination rates|Expected termination rates during the following 12 months for policies with a<br>positive capital at risk.|
|R0240/C0140|Health SLT lapse risk (up) –<br>Surrender strain|Sum of all positive surrender strains as defined in Article 102 of Delegated<br>Regulation (EU) 2015/35.|
|R0240/C0160|Health SLT lapse risk (up) –<br>Average rate t + 1|Average lapse rate for policies with positive surrender strains.|
|R0240/C0190|Health SLT lapse risk (up) –<br>Average run off period|Average period in years over which the policies with a positive surrender strain<br>run off.|
|R0250/C0140|Health SLT lapse risk (down) –<br>Surrender strain|Sum of all negative surrender strains as defined in Article 102 of Delegated<br>Regulation (EU) 2015/35.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0250/C0160|Health SLT lapse risk (down) –<br>Average rate t + 1|Average lapse rate for policies with negative surrender strains.|
|R0250/C0190|Health SLT lapse risk (down) –<br>Average run off period|Average period in years over which the policies with a negative surrender strain<br>run off.|
|R0260/C0180|Health expense risk – Modified<br>duration|Modified duration in years of the cash flows included in the best estimate of<br>health insurance and reinsurance obligations.|
|R0260/C0210|Health expense risk –<br>Payments|Expenses paid related to health insurance and reinsurance during the last 12<br>months.|
|R0260/C0220|Health expense risk – Average<br>inflation rate|Weighted average inflation rate included in the calculation of the best estimate of<br>these obligations, weighted by the present value of expenses included in the<br>calculation of the best estimate for servicing existing health obligations.|

_Market risk – Market risk concentrations_

|R0300/C0300|Debt portfolio share|The share of the debt portfolio for which a simplified SCR calculation was<br>performed.<br>This item shall only be reported in case of the reporting exemption of S.06.02.|
|---|---|---|
|_NAT CAT_<br>_simplifications_|||
|R0400/C0330|Windstorm – sum of<br>exposures subject to the NAT<br>CAT simplifications|Include sum of exposures subject to windstorm simplifications.|
|R0410/C0330|Hail – sum of exposures<br>subject to the NAT CAT<br>simplifications|Include sum of exposures subject to hail simplifications.|
|R0420/C0330|Earthquake – sum of<br>exposures subject to the NAT<br>CAT simplifications|Include sum of exposures subject to earthquake simplifications.|
|R0430/C0330|Flood – sum of exposures<br>subject to the NAT CAT<br>simplifications|Include sum of exposures subject to flood simplifications.|
|R0440/C0330|Subsidence – sum of exposures<br>subject to the NAT CAT<br>simplifications|Include sum of exposures subject to subsidence simplifications.|

_**S.26.08 – Solvency Capital Requirement – for undertakings using an internal model (partial or full)**_

_General comments:_

This section relates to annual submission of information for individual entities, ring fenced-funds, matching adjustment
portfolios and remaining part.

L 120/940 EN Official Journal of the European Union 5.5.2023

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and insurance and reinsurance undertakings.

The purpose of this template is to collect data on an aggregate level and show diversification benefits between separate
risk modules. Some entries are taken from other templates but are indicated below. From a technical perspective these
are not duplicated as they are essentially the same datapoints. Therefore, by filling data in one template it automatically
appears in the other one.

Partial internal models:

All rows for C0010 refer to the 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 should be the amount of the loss-absorbing capacity (these amounts should 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 with are embedded
in the calculation, but not whose which are modelled as a separate component.

These amounts shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where
applicable.

When 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.

Template SR.26.08 shall be reported by ring-fenced fund, matching adjustment portfolio and the remaining part for
every undertaking under an internal model. For partial internal models, 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 should 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 lossabsorbing 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 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 nonlife underwriting risk) when calculated according to the standard formula. The amount to be allocated to each relevant
risk module shall be calculated as follows:

— Calculation of ‘q factor’ ¼ _adjustment_ ~~,~~ where
_BSCR′_ Ä _nSCR_ _int_

—
_adjustment_ = Adjustment calculated according to one of the three methods referred above

5.5.2023 EN Official Journal of the European Union L 120/941

— _BSCR′_ = Basic solvency capital requirement calculated according to the information reported in this
template

— _nSCR_ _int_ = 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)

Full internal models:

Template SR.26.08 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 an RFF/MAP includes a
MAP/RFF embedded, the fund should be treated as different funds. This template should be reported for all sub-funds of
a material RFF/MAP as identified in the second table of S.01.03.

CODE ITEM INSTRUCTIONS

_Aggregation_

|Z0020|Ring-fenced fund, matching<br>adjustment portfolio or<br>Remaining Part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|---|---|---|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking and must be<br>consistent over time and with the fund/portfolio number reported in other<br>templates.<br>When item Z0020 = 2, then report ‘0’|
|C0010/R0010|Total stand-alone risk|Sum of diversified capital charges for each risk module. Diversification between<br>risk modules is not included.<br>S.26.09.01<br>C0020/R0020<br>+ S.26.11.01<br>C0110/R0210<br>+ S.26.12.01<br>C0070/R0220<br>+ S.26.13.01<br>C0450/R2120<br>+ S.26.13.01<br>C0150/R1210 + S.26.14.01 C0320/R0630 + S.26.15.01 C0220/R0070 + the<br>part calculated using the Standard formula for undertakings using a partial<br>internal model where relevant|
|C0010/R0020|Total diversification|Amount of the diversification effects between risk modules.<br>This amount should be reported as a negative value.|
|C0010/R0030|Total diversified risk before tax|Amount of diversified capital charges before tax.|
|C0010/R0040|Total diversified risk after tax|Amount of diversified capital charges after tax.|
|C0010/R0050|Loss absorbing capacity of<br>deferred taxes|Amount of the adjustment for loss-absorbing capacity of deferred taxes.<br>This amount should be reported as a negative value.|

L 120/942 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0060|Loss absorbing capacity of<br>technical provisions|Amount of the adjustment for loss-absorbing capacity of technical provisions.<br>This amount should be reported as a negative value.|
|C0010/R0070|Total market & credit risk|Same as S.26.09.01 C0020/R0010 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant|
|C0010/R0080|Market & Credit risk – diver­<br>sified|S.26.08.01 C0010/R0070 + the part calculated using the Standard formula for<br>undertakings using a partial internal model where relevant minus part of total<br>diversification allocated to Market and Credit risk by the undertaking’s algorithm.|
|C0010/R0090|Interest rate risk|Same as S.26.09.01 C0020/R0060 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|
|C0010/R0100|Interest rate volatility risk|Same as S.26.09.01 C0020/R0070 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|
|C0010/R0110|Inflation risk|Same as S.26.09.01 C0020/R0080 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|
|C0010/R0120|Equity risk|Same as S.26.09.01 C0020/R0110 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|
|C0010/R0130|Equity volatility risk|Same as S.26.09.01 C0020/R0120 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|
|C0010/R0140|Property risk|Same as S.26.09.01 C0020/R0130 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|
|C0010/R0150|Currency risk|Same as S.26.09.01 C0020/R0140 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|
|C0010/R0160|Credit spread risk|Same as S.26.09.01 C0020/R0180 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|
|C0010/R0170|Credit event risk (migration<br>and default)|Same as S.26.09.01 C0020/R0170 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|
|C0010/R0180|Credit risk sum (spread,<br>migration and default)|Same as S.26.09.01 C0020/R0150 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|

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|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0190|Credit event risk not covered<br>in market and credit risk|SCR allocated to credit event risk that is not covered by the market & credit risk<br>module.|
|C0010/R0200|Credit event risk not covered<br>in market and credit risk –<br>diversified|S.26.08.01 C0010/R0190 + the part calculated using the Standard formula for<br>undertakings using a partial internal model where relevant minus diversification<br>allocated to credit event risk that is not covered by the market & credit risk<br>module.|
|C0010/R0210|Basis risk financial instruments|Capital charge allocated to basis risk for financial instruments (risk of imperfect<br>hedges. Sum of price differences between asset and hedging instrument).<br>To be reported only if undertaking models this explicitly in its own module and<br>has indicated so in C0140/R0760.|
|C0010/R0220|Derivatives risk|Capital charge allocated to derivatives risk (all derivatives not used for hedging<br>purposes).<br>To be reported only if undertaking models this explicitly in its own module and<br>has indicated so in C0140/R0770.|
|C0010/R0230|Participations|Capital charge allocated to participations.<br>To be reported only if undertaking models this explicitly in its own module and<br>has indicated so in C0140/R0720.|
|C0010/R0240|Liquidity risk|Capital charge allocated to liquidity risk.<br>To be reported only if undertaking models this explicitly in its own module and<br>has indicated so in C0140/R0730.|
|C0010/R0250|Pension risk|Capital charge allocated to pension risk.<br>To be reported only if undertaking models this explicitly in its own module and<br>has indicated so in C0140/R0740.|
|C0010/R0260|Concentration risk|Capital charge allocated to concentration risk.<br>For undertakings using a full internal model this shall be reported only if the<br>undertaking models this explicitly in its own module and has indicated so in<br>C0140/R0750.|
|C0010/R0270|Total Business risk|Capital charge allocated to business risk.<br>To be reported only if undertaking models this explicitly in its own module.|
|C0010/R0280|Total Business risk – diver­<br>sified|S.26.08.01 C0010/R0240 minus part of total diversification allocated to Business<br>risk by the undertaking’s algorithm.|
|C0010/R0290|Total underwriting risk|S.26.08.01 C0010/R0310 + S.26.08.01 C0010/R0400 + the part calculated<br>using the Standard formula for undertakings using a partial internal model<br>where relevant|

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|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0300|Total underwriting risk –<br>diversified|S.26.08.01 C0010/R0290 + the part calculated using the Standard formula for<br>undertakings using a partial internal model where relevant minus part of total<br>diversification allocated to underwriting risk by the undertaking’s algorithm.|
|C0010/R0310|Total Net Non-life under­<br>writing risk|Sum of S.26.08.01 C0010/R0360, R0370, R0380 + R0390 + the part calculated<br>using the Standard formula for undertakings using a partial internal model where<br>relevant.|
|C0010/R0320|Total Net Non-life under­<br>writing risk – diversified|S.26.08.01 C0010/R0310 + the part calculated using the Standard formula for<br>undertakings using a partial internal model where relevant minus part of total<br>diversification allocated to Non-Life underwriting risk by the undertaking’s algo­<br>rithm.|
|C0010/R0330|Net Nat-cat risk|S.26.13.01 C0430/R1690 + S.26.13.01 C0430/R1700 + the part calculated<br>using the Standard formula for undertakings using a partial internal model<br>where relevant|
|C0010/R0340|Net Man-made risk|S.26.13.01 C0430/R1710 + S.26.13.01 C0430/R1720 + the part calculated<br>using the Standard formula for undertakings using a partial internal model<br>where relevant|
|C0010/R0350|Gross reserve risk|Same as S.26.13.01 C0050/R0090 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|
|C0010/R0360|Gross premium risk|Same as S.26.13.01 C0080/R0540 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|
|C0010/R0370|Total Life & Health under­<br>writing risk|Sum of S.26.08.01 C0010/R0420-R0480<br>+ the part calculated using the<br>Standard formula for undertakings using a partial internal model where relevant<br>or sum of S.26.08.01 C0010/R0480-R0500 + the part calculated using the<br>Standard formula for undertakings using a partial internal model where relevant.|
|C0010/R0380|Total Life & Health under­<br>writing risk – diversified|S.26.08.01 C0010/R0400 + the part calculated using the Standard formula for<br>undertakings using a partial internal model where relevant minus part of total<br>diversification allocated to Life & Health risk by the undertaking’s algorithm.|
|C0010/R0390|Mortality risk|S.26.14.01 C0070/R0010 + S.26.14.01 C0070/R0310 + the part calculated<br>using the Standard formula for undertakings using a partial internal model<br>where relevant|
|C0010/R0400|Longevity risk|S.26.14.01 C0070/R0050 + S.26.14.01 C0070/R0360 + the part calculated<br>using the Standard formula for undertakings using a partial internal model<br>where relevant|
|C0010/R0410|Disability-Morbidity risk|S.26.14.01 C0070/R0110 + S.26.14.01 C0070/R0410 + the part calculated<br>using the Standard formula for undertakings using a partial internal model<br>where relevant|

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|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0420|Lapse|S.26.14.01 C0070/R0160 + S.26.14.01 C0070/R0470 + the part calculated<br>using the Standard formula for undertakings using a partial internal model<br>where relevant|
|C0010/R0430|Expense risk|S.26.14.01 C0070/R0240 + S.26.14.01 C0070/R0550 + the part calculated<br>using the Standard formula for undertakings using a partial internal model<br>where relevant|
|C0010/R0440|Revision risk|S.26.14.01 C0070/R0260 + S.26.14.01 C0070/R0570 + the part calculated<br>using the Standard formula for undertakings using a partial internal model<br>where relevant|
|C0010/R0450|Catastrophe risk|Same as S.26.14.01 C0070/R0250<br>+ S.26.14.01 C0070/R0560<br>+ the part<br>calculated using the Standard formula for undertakings using a partial internal<br>model<br>where<br>relevant<br>or<br>S.26.14.01<br>C0070/R0300<br>+ S.26.14.01<br>C0070/R0600 + the part calculated using the Standard formula for undertakings<br>using a partial internal model where relevant depending on the model structure.|
|C0010/R0460|Trend risk|Same as S.26.14.01 C0070/R0280 + S.26.14.01 C0070/R0580.|
|C0010/R0470|Level risk|Same as S.26.14.01 C0070/R0290 + S.26.14.01 C0070/R0590.|
|C0010/R0480|Total Operational risk|Same as S.26.15.01 C0220/R0070 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|
|C0010/R0490|Total Operational risk – diver­<br>sified|S.26.08.01 C0010/R0510 + the part calculated using the Standard formula for<br>undertakings using a partial internal model where relevant minus part of total<br>diversification allocated to Operational risk by the undertaking’s algorithm.|
|C0010/R0500|Other risk|Capital charge not allocated to the categories listed here + the part calculated<br>using the Standard formula for undertakings using a partial internal model where<br>relevant.|
|C0050/R0010-<br>R0500|Allocation from adjustments<br>due to RFF and Matching<br>adjustment portfolios|Where applicable, part of the adjustment allocated to each risk module according<br>to the procedure described in the general comments. This amount shall be posi­<br>tive.|
|C0060/R0010-<br>R0500|Consideration of the future<br>management actions regarding<br>technical provisions and/or<br>deferred taxes|To identify if the future management actions relating to the loss absorbing<br>capacity of technical provisions and/or deferred taxes are embedded in the calcu­<br>lation, the following closed list of options shall be used:<br>1 – Future management actions regarding the loss–absorbing capacity of technical<br>provisions embedded within the component<br>2 – Future management actions regarding the loss–absorbing capacity of deferred<br>taxes embedded within the component|

L 120/946 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||3 – Future management actions regarding the loss–absorbing capacity of technical<br>provisions and deferred taxes embedded within the component<br>4 – No embedded consideration of future management actions.|
|C0070/R0010-<br>R0500|Amount modelled|For each component this cell represents the amount calculated according to the<br>partial internal model.|
|C0080/R0510|Memorandum item: Other risk<br>description|Description of what is included in the capital charge of C0010/R0530|

**Modelled Specific Risks** – Multiple ‘Modelled’ are allowed for columns in each row if C0140 is ‘Not modelled’.

|R0700-R0820/<br>C0140|Modelled explicitly in its own<br>module|One of the options in the following closed list shall be used:<br>1 – Modelled<br>2 – Not modelled<br>If answer is ‘Modelled’ then refer to table at the beginning of the LOG file to see<br>what shall be completed. If the answer is ‘Not modelled’ then C0150 to C0190<br>must be completed for each row depending on where this risk is covered. If it is<br>not covered then all codes in the same row should be ‘Not modelled’.|
|---|---|---|
|R0700-R0770/<br>C0150|Market and Credit|One of the options in the following closed list shall be used:<br>1 – Modelled<br>2 – Not modelled<br>If the answer in C0140 is ‘Modelled’ then this must be set to ‘Not modelled’.<br>Otherwise it should be set to ‘Modelled’ if the specified risk in each row is covered<br>in the Market & Credit risk module.|
|R0700-R0770/<br>C0160|Non-life|One of the options in the following closed list shall be used:<br>1 – Modelled<br>2 – Not modelled<br>If the answer in C0140 is ‘Modelled’ then this must be set to ‘Not modelled’.<br>Otherwise it should be set to ‘Modelled’ if the specified risk in each row is covered<br>in the Non-Life risk module.|
|R0700-R0770/<br>C0170|Life and Health|One of the options in the following closed list shall be used:<br>1 – Modelled<br>2 – Not modelled<br>If the answer in C0140 is ‘Modelled’ then this must be set to ‘Not modelled’.<br>Otherwise it should be set to ‘Modelled’ if the specified risk in each row is covered<br>in the Life & Health risk module.|

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|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|R0700-R0770/<br>C0180|Operational|One of the options in the following closed list shall be used:<br>1 – Modelled<br>2 – Not modelled<br>If the answer in C0140 is ‘Modelled’ then this must be set to ‘Not modelled’.<br>Otherwise it should be set to ‘Modelled’ if the specified risk in each row is covered<br>in the Operational risk module.|
|R0700-R0770/<br>C0190|Other|One of the options in the following closed list shall be used:<br>1 – Modelled<br>2 – Not modelled<br>If the answer in C0140 is ‘Modelled’ then this must be set to ‘Not modelled’.<br>Otherwise it should be set to ‘Modelled’ if the specified risk in each row is covered<br>in another risk module not mentioned here.|

_**S.26.09 – Internal model: Market and Credit risk – for financial instruments**_

_General comments:_

This section relates to annual submission of information for individual entities.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and insurance and reinsurance undertakings.

If not indicated differently, ‘Solvency II values’ shall be used, i.e. applying the valuation principles set out in the
Directive2009/138/EC, Delegated Regulation (EU) 2015/35, Technical Standards issued under Directive 2009/138/EC
and EIOPA Guidelines.

This template covers the market and credit risk arising from the level or volatility of market prices of financial
instruments, which have an impact upon the value of assets and liabilities of the undertaking or the group. Credit
risk covers the usual three facets ‘spread’, ‘migration’ and ‘default’.

The figures shall include the impact on assets and liabilities including any impacts on the options and guarantees and on
future discretionary benefits for policyholders (‘loss absorbing capacity of technical provisions’).

The figures shall not include the loss absorbing capacity of deferred taxes.

The template consists of three main building blocks:

1. ‘General information’ on few key aspects of the modelling approach

2. ‘Stand-alone capital requirements for market and credit risk and supplementing distribution data’

3. ‘Sensitivities and exposure data’

S.26.09.01.01: General information

Regarding market and credit risk models three facts on the modelling approach and scope are requested here, as these
are important for the analysis of data, namely: Whether the model includes a ‘dynamic volatility adjustment’ (DVA) and
whether the model includes ‘ageing effects’ and if non-financial instruments are covered in credit risk. For further details
see below.

L 120/948 EN Official Journal of the European Union 5.5.2023

S.26.09.01.02: Stand-alone capital requirements for market and credit risk and supplementing distribution data

Based on the requirements of Article 228 of the Delegated Regulation (EU) 2015/35, the probability distribution forecast
underlying the internal model shall assign probabilities to changes in either the amount of basic own funds of the
insurance or reinsurance undertaking or to other monetary amounts, such as profit and loss, provided that those
monetary amounts can be used to determine the changes in basic own funds. The exhaustive set of mutually
exclusive future events, referred to in Article 13(38) of Directive 2009/138/EC, shall contain a sufficient number of
events to reflect the risk profile of the undertaking.

In template S.26.09.01.02, internal model users are requested to provide certain basic statistical values from the
distribution of own funds impacts associated with the ‘probability distribution forecast’ when restricting the events
to those associated with a certain type of risk only (‘stand-alone risk’ or ‘marginal risk’). For example, the ‘marginal risk’
for interest rates would especially cover changes in the level of the interest rate, but, inter alia, the value of equity would
typically not be changed in the simulations.

S.26.09.01.02 covers the typical sub-risks of market and credit risk and requires figures in two subsets:

I. ‘SCR’ like figures taking into account ‘long-term guarantee measures’ similar to the template S.22.01:

These figures should be associated with the 99,5 % VaR under the risk measure used for the calculation of the
Solvency Capital Requirement (SCR). Broadly speaking, you are expected to apply your modelled ‘SCR definition’ to
the basic own funds without eligibility restrictions and without the loss absorbing capacity of deferred taxes. Hence
requested figure might differ from the 0,5 % sample quantile on the simulated impacts (with negative sign), owing to
the statistical estimator for the 0,5 percentile (e.g. including any interpolation or smoothing scheme).

For the purpose of these reporting requirements this value is called the ‘modelled VaR’ (mVaR) for the 99,50 % of
basic own funds.

This ‘mVaR 99,50 %’ is requested for the following variations of the ‘long-term guarantee measures’ (LTGM):

— mVaR 99,50 % including all LTGM you regularly apply

— mVaR 99,50 % without transitional on technical provisions

— mVaR 99,50 % without transitional on interest rates

— mVaR 99,50 % without volatility adjustment (VA) and without transitionals

— mVaR 99,50 % without matching adjustment (MA) and without all the other LTGMs

II. Basic statistical data from the ‘marginal distribution’

From the distribution for the marginal risk under consideration provide the impacts associated with the following
data. These values should be directly taken from the distribution, i.e. in case the mVaR would be different from the
99,50 % quantile, please provide the figures without allowing for features from your statistical estimator:

— Mean

— Standard deviation

— Impacts corresponding to the mVaR for the identified quantiles

S.26.09.01.03: Sensitivities and exposure data

In template S.26.09.01.03, data is requested which should support the analysis of results and risk profile, namely
‘sensitivities’ of the own funds and ‘exposure’ information with respect to market and credit risk for financial instru­

ments.

S.26.09.01.03 for each of the sub-risks covered by S.26.09.01.02 asks for exposure data in the base case and under
certain stressed scenarios. Exposure data is the Solvency II value of the following items but only for those entries under
these items, which are subject to the respective risk:

— Assets

— Liabilities

5.5.2023 EN Official Journal of the European Union L 120/949

— Assets minus Liabilities

— Assets excl. Unit-linked

— Liabilities excl. Unit-linked

— Assets excl. Unit-linked minus Liabilities excl. Unit-linked

CODE ITEM INSTRUCTIONS

_General information_

|C0010/R0010|Type of VA used|Identifies whether the undertaking applies a Volatility Adjustment (VA) in the<br>calculation of the SCR, and in case of ‘yes’, identifies whether changes of the<br>VA over the 1-year-time-horizon of Solvency II are anticipated (‘dynamic VA’) or<br>not (‘constant VA’). One of the options in the following closed list shall be used:<br>1 – No VA<br>2 – Constant VA<br>3 – Dynamic VA|
|---|---|---|
|C0010/R0020|Type of shock model for<br>market risk|For market and credit risk, internal models regarding the 1-year-time-horizon of<br>Solvency II roughly follow two approaches. Instantaneous shock models or a<br>projection over 1 year, at the end of which e.g. a bond with two years<br>maturity at the beginning of the projection would have a maturity of one year.<br>The undertaking is asked to answer the question for ‘market risk’.<br>One of the options in the following closed list shall be used:<br>1 – Instantaneous shock model<br>2 – Projection model|
|C0010/R0030|Type of shock model for credit<br>risk|For market & credit risk, internal models regarding the 1-year-time-horizon of<br>Solvency II roughly follow two approaches. Instantaneous shock models or a<br>projection over 1 year, at the end of which e.g. a bond with two years<br>maturity at the beginning of the projection would have a maturity of one year.<br>The answer should be given for ‘credit risk’.<br>One of the options in the following closed list shall be used:<br>1 – Instantaneous shock model<br>2 – Projection model|
|C0010/R0040|Coverage of non-financial<br>instruments|Identifies whether credit risk for non-financial instruments is covered in the tables<br>2 and 3 and to which extent. One of the options in the following closed list shall<br>be used:<br>1 – No<br>2 – Fully<br>3 – Partial<br>The choice relates mainly to the approach of modelling ‘credit event’ risk, i.e.<br>‘migration’ and ‘default’. Especially so called ‘credit portfolio models’ cover not<br>only investments but for example also reinsurance, receivables and also off-<br>balance sheet items.|

L 120/950 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||The corresponding information is relevant for the interpretation of credit risk<br>related line R12 to R17 in table 2 (‘marginal risks’, S.26.09 R0150 to R0200)<br>and for table 3 (‘combined risks’, to S.26.09 R0010 to R0030).|

_STAND ALONE MARKET AND CREDIT RISK: ‘SCR’ AND DISTRIBUTION DATA_

|C0020-C0060/<br>R0040|Interest rate risk sum|Sum of the respective values of C0020-C0060/R0060 and C0020-C0060/R0070.|
|---|---|---|
|C0020-C0300/<br>R0050|Interest rate risk sum of which:<br>Interest rate risk diversified|Within the market & credit risk, the interest rate risk comprises the sensitivity of<br>the values of assets, liabilities and financial instruments to changes in the term<br>structure of interest rates, or in the volatility of interest rates. It does not comprise<br>the sensitivity to any of the facets of credit risk.<br>In this line, only diversification between changes in the term structure of interest<br>rates and changes in the volatility of interest rates should be taken into account.|
|C0020-C0300/<br>R0060|Interest rate risk sum of which:<br>Interest rate risk|This risk comprises the sensitivity of the values of assets, liabilities and financial<br>instruments to changes in the term structure of interest rates, but neither changes<br>in the volatility of interest rates nor any facets of credit risk.|
|C0020-C0300/<br>R0070|Interest rate risk sum of which:<br>Interest rate volatility risk|This risk comprises the sensitivity of the values of assets, liabilities and financial<br>instruments to changes in the volatility of interest rates but no facets of credit<br>risk.|
|C0020-C0300/<br>R0080|Inflation risk|Within the market and credit risk, this risk comprises the sensitivity of the values<br>of assets, liabilities and financial instruments to changes in the inflation.<br>As inflation in certain internal models is also allowed for e.g. in the underwriting<br>risk, please ensure, that there is no double-counting.|
|C0020-C0060/<br>R0090|Equity risk sum|Sum of the respective values of C0020-C0060/R0110 and C0020-C0060/R0120.|
|C0020-C0300/<br>R0100|Equity risk sum of which:<br>Equity risk diversified|Within the market and credit risk, the equity risk comprises the sensitivity of the<br>values of assets, liabilities and financial instruments to changes in the level, or in<br>the volatility of market prices of equities.<br>In this line, diversification between changes in the level and changes in the<br>volatility of market prices should be taken into account.|
|C0020-C0300/<br>R0110|Equity risk sum of which:<br>Equity risk|Equity risk comprises the sensitivity of the values of assets, liabilities and financial<br>instruments to changes in the level of market prices of equities.|

5.5.2023 EN Official Journal of the European Union L 120/951

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020-C0300/<br>R0120|Equity risk sum of which:<br>Equity volatility risk|Equity volatility risk comprises the sensitivity of the values of assets, liabilities and<br>financial instruments to changes in the volatility of market prices of equities.|
|C0020-C0300/<br>R0130|Property risk|Within the market & credit risk, the property risk comprises the sensitivity of the<br>values of assets, liabilities and financial instruments to changes in the level, or in<br>the volatility of market prices of real estate.<br>Differently from e.g. equity risk no split in ‘level’ and ‘volatility’ is requested.|
|C0020-C0300/<br>R0140|Currency risk|Within the market and credit risk, the currency risk comprises the sensitivity of<br>the values of assets, liabilities and financial instruments to changes in the level, or<br>in the volatility of currency exchange rates.<br>Differently from e.g. equity risk no split in ‘level’ and ‘volatility’ is requested.|
|C0020-C0060/<br>R0150|Credit risk sum|Sum of the respective following values:<br>— Credit Event Risk (‘migration and default’) (R0170)<br>— Credit Spread risk ‘Government and central banks’ (R0190)<br>— Credit Spread risk other (R0200)<br>If the split in ‘Government and central banks’ (R0190) and ‘other’ (R0200) is not<br>available in the model, please use ‘Credit Spread Risk’ (R0180) instead in the sum.|
|C0020-C0300/<br>R0160|Credit risk sum of which:<br>Credit risk diversified|Within the market and credit risk, the credit risk comprises the sensitivity of the<br>values of assets, liabilities and financial instruments to changes in the value of<br>assets due to changes in credit spreads or credit migration or by credit default.<br>In this line, diversification between changes in credit spreads or credit migration<br>or credit default should be taken into account.<br>Credit risk shall be given according to the scope as defined in the internal model<br>and could cover only financial instruments or could cover any assets and also off-<br>balance sheet items.|
|C0020-C0300/<br>R0170|Credit risk sum of which:<br>Credit event risk (‘migration<br>and default’)|Credit event risk comprises the sensitivity of the values of assets, liabilities and<br>financial instruments to changes in the value of assets due to changes in credit<br>migration or by credit default.<br>Diversification between credit migration and credit default should be taken into<br>account.<br>Credit risk shall be given according to the scope as defined in the internal model<br>and could cover only financial instruments or could cover any assets and also off-<br>balance sheet items.|

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|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020-C0300/<br>R0180|Credit risk sum of which:<br>Credit Spread risk|Credit spread risk comprises the sensitivity of the values of assets, liabilities and<br>financial instruments to changes in the value of financial instruments due to<br>changes in spreads over the risk-free term structure which are not owed to<br>migration or (partial) default.|
|C0020-C0300/<br>R0190|Credit Spread risk – Spread<br>risk ‘Government and central<br>banks’|Credit spread risk ‘Government and central banks’ comprises the sensitivity of the<br>values of assets, liabilities and financial instruments to changes in the value of<br>financial instruments issued by governments and central banks due to changes in<br>spreads over the risk-free term structure which are not owed to migration or<br>(partial) default.<br>The following list enumerates the CIC codes of the asset classes that are attributed<br>to government or central banks: 13, 14, 15, 16, 17, 19. The CIC codes 13 and 14<br>were used to identify bonds issued by Regional government and local authorities<br>(RGLA). RGLA should be allocated to government portfolio if they are listed in<br>the Commission Implementing Regulation (EU) 2015/2011 and otherwise to non-<br>financial corporate portfolio according to their credit quality step.|
|C0020-C0300/<br>R0200|Credit Spread risk other|Credit spread risk ‘other’ comprises the sensitivity of the values of assets, liabilities<br>and financial instruments to changes in the value of financial instruments not<br>issued by governments and central banks due to changes in spreads over the risk-<br>free term structure which are not owed to migration or (partial) default.|

_STAND ALONE MARKET AND CREDIT RISK: Combined market and credit risk_

|C0020-C0060/<br>R0020|Market and credit risk diver­<br>sified|In this line, please provide data for the combined market and credit risk, i.e. the<br>risk arising from the level or volatility of market prices of assets, which have an<br>impact upon the value of assets and liabilities of the undertaking or the group.<br>Credit risk covers the usual three facets ‘spread’, ‘migration’ and ‘default’.<br>Credit risk shall be given according to the scope as defined in the internal model<br>and could cover only financial instruments or could cover any assets and also off-<br>balance sheet items.|
|---|---|---|
|C0020-C0060/<br>R0010|Market and credit risk sum<br>(level 2 components)|Sum of the respective following values:<br>— Interest rate risk diversified (R0050)<br>— Inflation risk (R0080)<br>— Equity risk diversified (R0100)<br>— Property risk (R0130)<br>— Currency risk (R0140)<br>— Credit risk sum (R0150)|

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|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020-C0060/<br>R0030|Market and credit risk diver­<br>sification|Amount corresponding to the difference between C0020-C0060/R0020 and<br>C0020-C0060/R0010.<br>This amount should be reported as a negative value.|

_STAND ALONE MARKET AND CREDIT RISK: Sensitivities & exposure data_

|C0310-C0360/<br>R0210|Exposure sensitive to interest<br>rates – base case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure<br>as specified above and subject to interest rate risk.|
|---|---|---|
|C0310-C0360/<br>R0220|Interest Rates (parallel shift all<br>maturities) by –100 bps|Solvency II value of the exposure subject to interest rate risk as specified above<br>but under the scenario of a parallel –100 bps shift on interest rates for all<br>maturities. This shift impacts all maturities not only those before the ‘last liquid<br>point’ (LLP).|
|C0310-C0360/<br>R0230|Interest Rates (parallel shift all<br>maturities) by + 100bps|Solvency II value of the exposure subject to interest rate risk as specified above<br>but under the scenario of a parallel + 100 bps shift on interest rates for all<br>maturities. Please note that this shift impacts all maturities not only those<br>before the ‘last liquid point’ (LLP).|
|C0310-C0360/<br>R0240|Interest Rates (parallel shift all<br>maturities) by –50bps|Solvency II value of the exposure subject to interest rate risk as specified above<br>but under the scenario of a parallel –50 bps shift on interest rates for all matur­<br>ities. Please note that this shift impacts all maturities not only those before the<br>‘last liquid point’ (LLP).|
|C0310-C0360/<br>R0250|Interest Rates (parallel shift all<br>maturities) by + 50bps|Solvency II value of the exposure subject to interest rate risk as specified above<br>but under the scenario of a parallel + 50 bps shift on interest rates for all matur­<br>ities. Please note that this shift impacts all maturities not only those before the<br>‘last liquid point’ (LLP).|
|C0310-C0360/<br>R0260|Exposure sensitive to inflation<br>rates – base case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure<br>as specified above and subject to inflation risk.|
|C0310-C0360/<br>R0270|Inflation rates -100bps|Solvency II value of the exposure subject to inflation risk as specified above but<br>under the scenario of a decrease of -100 bps on inflation rates.<br>This sensitivity should be applied in line with the internal models definition and<br>allocation of inflation risk.|
|C0310-C0360/<br>R0280|Inflation rates + 100bps|Solvency II value of the exposure subject to inflation risk as specified above but<br>under the scenario of an increase of + 100 bps on inflation rates.<br>This sensitivity should be applied in line with the internal models definition and<br>allocation of inflation risk.|
|C0310-C0360/<br>R0290|Exposure sensitive to credit<br>spreads – base case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure<br>as specified above and subject to credit spread risk.|
|C0310-C0360/<br>R0300|Spread (uniform shift all<br>maturities and assets) -100 bps|Solvency II value of the exposure subject to credit spread risk as specified above<br>but under the scenario of uniform shift in credit spreads for all maturities and<br>assets by -100 bps.|

L 120/954 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0310-C0360/<br>R0310|Spread (uniform shift all<br>maturities and<br>assets) + 100 bps|Solvency II value of the exposure subject to credit spread risk as specified above<br>but under the scenario of uniform shift in credit spreads for all maturities and<br>assets by + 100 bps.|
|C0310-C0360/<br>R0320|Exposure sensitive to equity<br>level risk – base case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure<br>as specified above and subject to equity level risk.|
|C0310-C0360/<br>R0330|Equity (uniform shift in values)<br>– 30 %|Solvency II value of the exposure subject to equity level risk as specified above but<br>under the scenario of uniform decrease in values by – 30 %.|
|C0310-C0360/<br>R0340|Equity (uniform shift in<br>values) + 30 %|Solvency II value of the exposure subject to equity level risk as specified above but<br>under the scenario of uniform increase in values by + 30 %.|
|C0310-C0360/<br>R0350|Exposure sensitive to Property<br>risk – base case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure<br>as specified above and subject to property risk.|
|C0310-C0360/<br>R0360|Property (uniform shift in<br>values) – 30 %|Solvency II value of the exposure subject to property risk as specified above but<br>under the scenario of uniform decrease in values by – 30 %.|
|C0310-C0360/<br>R0370|Property (uniform shift in<br>values) + 30 %|Solvency II value of the exposure subject to property risk as specified above but<br>under the scenario of uniform increase in values by + 30 %.|
|C0310-C0360/<br>R0380|Exposure sensitive to Currency<br>risk – base case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure<br>as specified above and subject to currency risk.|
|C0310-C0360/<br>R0390|Currency (uniform shift in<br>exchange rates) – 10 %|Solvency II value of the exposure subject to currency risk as specified above but<br>under the scenario of uniform decrease in exchange rates by – 10 %.|
|C0310-C0360/<br>R0400|Currency (uniform shift in<br>exchange rates) + 10 %|Solvency II value of the exposure subject to currency risk as specified above but<br>under the scenario of uniform increase in exchange rates by + 10 %.|
|C0310-C0360/<br>R0410|Exposure sensitive to interest<br>rate volatility – base case/no<br>shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure<br>as specified above and subject to interest rate volatility risk.|
|C0310-C0360/<br>R0420|Interest rate volatility down<br>– 25 %|Solvency II value of the exposure subject to interest rate risk as specified above<br>but under the scenario of a decrease of interest rate volatility by – 25 %.<br>This shift is a parallel shift of the whole volatility surface for log-normal and<br>normal vols.<br>Only one of the rows R0420 or R0430 may be reported.|

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|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0310-C0360/<br>R0430|Interest rate volatility down –<br>20 bp for normal vols|Solvency II value of the exposure subject to interest rate risk as specified above<br>but under the scenario of a decrease of interest rate volatility by –20 bp for<br>normal vols.<br>This shift is a parallel shift of the whole volatility surface for log-normal and<br>normal vols.<br>Only one of the rows R0420 or R0430 may be reported.|
|C0310-C0360/<br>R0440|Interest rate volatility up<br>+ 25 %|Solvency II value of the exposure subject to interest rate risk as specified above<br>but under the scenario of an increase of interest rate volatility by + 25 %.<br>This shift is a parallel shift of the whole volatility surface for log-normal and<br>normal vols.<br>Only one of the rows R0440 or R0450 may be reported.|
|C0310-C0360/<br>R0450|Interest rate volatility up<br>+ 20 bp for normal vols|Solvency II value of the exposure subject to interest rate risk as specified above<br>but under the scenario of an increase of interest rate volatility by + 20 bp for<br>normal vols.<br>This shift is a parallel shift of the whole volatility surface for log-normal and<br>normal vols.<br>Only one of the rows R0440 or R0450 may be reported.|
|C0310-C0360/<br>R0460|Exposure sensitive to equity<br>volatility – base case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure<br>as specified above and subject to equity volatility risk.|
|C0310-C0360/<br>R0470|Equity volatility down –25 %|Solvency II value of the exposure subject to interest rate risk as specified above<br>but under the scenario of a decrease of equity volatility by –25 %.|
|C0310-C0360/<br>R0480|Equity volatility up + 25 %|Solvency II value of the exposure subject to interest rate risk as specified above<br>but under the scenario of an increase of equity volatility by + 25 %.|

_**S.26.10 – Internal model: Credit event risk – portfolio view details**_

_General comments:_

This section relates to annual submission of information for individual entities.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and insurance and reinsurance undertakings.

The following data requirements ask for six kinds of views on the asset portfolio which is subject to credit migration
and credit default risk from a portfolio perspective. All kinds of exposures are covered, especially investments and
reinsurance.

The four main views are:

— Top 10 exposures in terms of impact on SCR

— Top 10 exposures in terms of market value

— Split by asset classes

— Split by credit quality steps (CQS)

L 120/956 EN Official Journal of the European Union 5.5.2023

Regarding the top 10 exposures, each are required in two metrics:

— ‘group’, i.e. exposure ranking among groups of connected counterparties

— ‘single’, i.e. counterparties stand alone

Example: An undertaking A has the following contractual relations with undertakings of an insurance group G. And A
is not part of group G: (1) A has a reinsurance contract with undertaking R in group G, (2) A holds shares of the paid in
capital for R and (3) A holds a loan issued by a life insurer L in group G in its asset portfolio. The blocks ‘group’ would
show the three exposures combined. The blocks ‘single’ would show those separately: (1) and (2) combined for
counterparty R and (3) for counterparty L.

CODE ITEM INSTRUCTIONS

_Top 10 exposures in terms of impact on SCR (group)_

|C0010/R0030-<br>R0120|Name Group Exposure|Names of the top 10 exposures of groups of counterparties in terms of impact on<br>the SCR.<br>The impact on SCR is in the column ‘Credit Risk Contribution’, which should be<br>the contribution to the credit SCR, i.e. incl. diversification and the sum of entries<br>in the column gives the credit risk SCR.|
|---|---|---|
|C0020/R0010-<br>R0130|Market value|Market value in reporting currency according to the valuation used for solvency<br>purposes of<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures<br>— in R0130 for the remaining exposures<br>— in R0010 for the sum of all exposures|
|C0030/R0010-<br>R0130|Exposure at default|Amount of the Exposure at default:<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures<br>— in R0130 for the remaining exposures<br>— in R0010 for the sum of all exposures|
|C0040/R0010-<br>R0130|Credit Risk Contribution|Contribution to the credit SCR including diversification, i.e. the sum of entries in<br>this column gives the credit risk SCR:<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures<br>— in R0130 for the remaining exposures<br>— in R0010 for the sum of all exposures|
|C0050/R0020-<br>R0120|Average Probability of Default<br>(in %)|Average 1Y probability of default in %<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures|

5.5.2023 EN Official Journal of the European Union L 120/957

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060/R0020-<br>R0120|Average Loss Given Default<br>(in %)|Average loss given default in %<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures|
|C0070/R0010-<br>R0130|Market value (% of total sum)|Share of the market value (in %) relative to the total sum of market values of<br>exposures to credit event risk<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures<br>— in R0130 for the remaining exposures<br>— in R0010 for the sum of all exposures (which should be 100 %)|
|C0080/R0010-<br>R0130|Credit Risk Contribution (% of<br>total sum)|Share of the credit risk contribution (in %) relative to the total credit risk SCR<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures<br>— in R0130 for the remaining exposures<br>— in R0010 for the sum of all exposures (which should be 100 %)|

_Top 10 exposures in terms of impact on SCR (single)_

|C0090/R0160-<br>R0250|Name of Exposure|Names of the top 10 exposures of single exposures in terms of impact on the<br>SCR.<br>The impact on SCR is in the column ‘Credit Risk Contribution’, which should be<br>the contribution to the credit SCR, i.e. including diversification and the sum of<br>entries in the column gives the credit risk SCR.|
|---|---|---|
|C0020/R0140-<br>R0260|Market value|Market value according to the valuation used for solvency purposes:<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures<br>— in R0260 for the remaining exposures<br>— in R0140 for the sum of all exposures|
|C0030/R0140-<br>R0260|Exposure at default|Amount of Exposure at default:<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures<br>— in R0260 for the remaining exposures<br>— in R0140 for the sum of all exposures|
|C0040/R0140-<br>R0260|Credit Risk Contribution|Contribution to the credit SCR incl. diversification, i.e. the sum of entries in this<br>column gives the credit risk SCR:<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures|

L 120/958 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||— in R0260 for the remaining exposures<br>— in R0140 for the sum of all exposures|
|C0050/R0150-<br>R0250|Average Probability of Default<br>(in %)|Average 1Y probability of default in %<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures|
|C0060/R0150-<br>R0250|Average Loss Given Default<br>(in %)|Average loss given default in %<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures|
|C0070/R0140-<br>R0260|Market value (% of total sum)|Share of the market value (in %) relative to the total sum of market values of<br>exposures to credit event risk:<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures<br>— in R0260 for the remaining exposures<br>— in R0140 for the sum of all exposures (which should be 100 %)|
|C0080/R0140-<br>R0260|Credit Risk Contribution (% of<br>total sum)|Share of the credit risk contribution (in %) relative to the total credit risk SCR:<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures<br>— in R0260 for the remaining exposures<br>— in R0140 for the sum of all exposures (which should be 100 %)|

_Top 10 exposures in terms of market value (group)_

|C0010/R0290-<br>R0380|Name Group Exposure|Names of the top 10 exposures of groups of counterparties in terms of market<br>value.|
|---|---|---|
|C0020/R0270-<br>R0390|Market value|Market value according to the valuation used for solvency purposes:<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures<br>— in R0390 for the remaining exposures<br>— in R0270 for the sum of all exposures|
|C0030/R0270-<br>R0390|Exposure at default|Amount of Exposure at default:<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures<br>— in R0390 for the remaining exposures<br>— in R0270 for the sum of all exposures|

5.5.2023 EN Official Journal of the European Union L 120/959

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040/R0270-<br>R0390|Credit Risk Contribution|Contribution to the credit SCR including diversification, i.e. the sum of entries in<br>this column gives the credit risk SCR:<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures<br>— in R0390 for the remaining exposures<br>— in R0270 for the sum of all exposures|
|C0050/R0280-<br>R0380|Average Probability of Default<br>(in %)|Average 1Y probability of default in %<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures|
|C0060/R0280-<br>R0380|Average Loss Given Default<br>(in %)|Average loss given default in %<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures|
|C0070/R0270-<br>R0390|Market value (% of total sum)|Share of the market value (in %) relative to the total sum of market values of<br>exposures to credit event risk<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures<br>— in R0390 for the remaining exposures<br>— in R0270 for the sum of all exposures (which should be 100 %)|
|C0080/R0270-<br>R0390|Credit Risk Contribution (% of<br>total sum)|Share of the credit risk contribution (in %) relative to the total credit risk SCR<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures<br>— in R0390 for the remaining exposures<br>— in R0270 for the sum of all exposures (which should be 100 %)|

_Top 10 exposures in terms of market value (single)_

|C0090/R0420-<br>R0510|Name of Exposure|Names of the top 10 exposures of single exposures in terms of impact on the<br>SCR.<br>The impact on SCR is in the column ‘Credit Risk Contribution’, which should be<br>the contribution to the credit SCR, i.e. incl. diversification and the sum of entries<br>in the column gives the credit risk SCR.|
|---|---|---|
|C0020/R0400-<br>R0520|Market value|Market value in reporting currency according to the valuation used for solvency<br>purposes of<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures|

L 120/960 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||— in R0520 for the remaining exposures<br>— in R0400 for the sum of all exposures|
|C0030/R0400-<br>R0520|Exposure at default|Exposure at default in reporting currency of<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures<br>— in R0520 for the remaining exposures<br>— in R0400 for the sum of all exposures|
|C0040/R0400-<br>R0520|Credit Risk Contribution|Contribution to the credit SCR including diversification, i.e. the sum of entries in<br>this column gives the credit risk SCR:<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures<br>— in R0520 for the remaining exposures<br>— in R0400 for the sum of all exposures|
|C0050/R0410-<br>R0510|Average Probability of Default<br>(in %)|Average 1Y probability of default in %<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures|
|C0060/R0410-<br>R0510|Average Loss Given Default<br>(in %)|Average loss given default in %<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures|
|C0070/R0400-<br>R0520|Market value (% of total sum)|Share of the market value (in %) relative to the total sum of market values of<br>exposures to credit event risk<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures<br>— in R0520 for the remaining exposures<br>— in R0400 for the sum of all exposures (which should be 100 %)|
|C0080/R0400-<br>R0520|Credit Risk Contribution (% of<br>total sum)|Share of the credit risk contribution (in %) relative to the total credit risk SCR<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures<br>— in R0520 for the remaining exposures<br>— in R0400 for the sum of all exposures (which should be 100 %)|

_Split by asset classes_

5.5.2023 EN Official Journal of the European Union L 120/961

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0530-<br>R0640|Exposure at default|Total exposure at default and split by asset classes.|
|C0040/R0530-<br>R0640|Credit Risk Contribution|Total contribution to the credit SCR (in reporting currency) including diversifi­<br>cation and split by asset classes, i.e. the sum of entries in this column gives the<br>credit risk SCR.|
|C0050/R0530-<br>R0630|Average Probability of Default<br>(in %)|Average 1Y probability of default in % for the assets as sorted by asset classes.|
|C0060/R0530-<br>R0630|Average Loss Given Default<br>(in %)|Average loss given default in % for the assets as sorted by asset classes.|
|C0070/R0530-<br>R0640|Market value (% of total sum)|Total share of the market value (in %) relative to the total sum of market values of<br>exposures to credit event risk and split by asset classes. Off BS and other.|
|C0080/R0530-<br>R0640|Credit Risk Contribution (% of<br>total sum)|Total share of the credit risk contribution (in %) relative to the total credit risk<br>SCR and split by asset classes.|

_Split by credit quality step (CQS)_

|C0020/R0650-<br>R0730|Market value|Total market value in reporting currency according to the valuation used for<br>solvency purposes and split by credit quality step.|
|---|---|---|
|C0030/R0650-<br>R0730|Exposure at default|Total exposure at default in reporting currency and split by credit quality step.|
|C0040/R0650-<br>R0730|Credit Risk Contribution|Total contribution to the credit SCR (in reporting currency) including diversifi­<br>cation and split by credit quality step, i.e. the sum of entries in this column gives<br>the credit risk SCR.|
|C0050/R0650-<br>R0720|Average Probability of Default<br>(in %)|Average 1Y probability of default in % for the assets as sorted by credit quality<br>steps.|
|C0060/R0650-<br>R0720|Average Loss Given Default<br>(in %)|Average loss given default in % for the assets as sorted by credit quality steps.|
|C0070/R0650-<br>R0730|Market value (% of total sum)|Total share of the market value (in %) relative to the total sum of market values of<br>exposures to credit event risk and split by credit quality step.|
|C0080/R0650-<br>R0730|Credit Risk Contribution (% of<br>total sum)|Total share of the credit risk contribution (in %) relative to the total credit risk<br>SCR and split by credit quality step.|
|C0100/R0740|Credit event risk (‘migration<br>and default’) – 99,5 %|This is the total amount of the capital charge for credit event risk (‘migration and<br>default’) for 99,5 % quantile.|
|C0100/R0750|Expected loss – mean|This is the total amount of mean of the probability distribution of expected loss<br>for credit event risk (‘migration and default’).|

L 120/962 EN Official Journal of the European Union 5.5.2023

_**S.26.11 – Internal model: Credit risk – details for financial instruments**_

_General comments_

This section relates to annual submission of information for individual entities.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and insurance and reinsurance undertakings.

CODE ITEM INSTRUCTIONS

_Exposure at Default_

|C0010-C0090/<br>R0010|Overall Exposure at Default|Exposure at Default for different Credit Quality Steps.|
|---|---|---|
|C0010-<br>C0090/R0020-<br>R0080|Exposure at Default<br>breakdown|Amount of Exposure at Default for different asset classes and different Credit<br>Quality Steps.|

_Probability of Default – weighted average where the weight is Exposure at Default_

|R0100|Overall Probability of Default|Probability of Default for different Credit Quality Steps.|
|---|---|---|
|C0010-<br>C0090/R0110-<br>R0170|Probability of Default<br>breakdown|Probability of Default for different asset classes and different Credit Quality Steps.|
|C0100/R0180|Other description|Summary of content of Other category referred in rows R0080 and R0170, so<br>materiality can be judged.|

_Solvency Capital Requirements_

|C0110/R0190|Total undiversified credit risk|This is the total amount of the capital charge for credit risk before any diversifi­<br>cation effects.|
|---|---|---|
|C0110/R0200|Diversification:<br>credit risk|This is the amount of gross diversification effects allowed in aggregation of capital<br>requirements for credit risk.<br>This amount should be reported as a negative value.|
|C0110/R0210|Diversified risk:<br>credit risk|This is the total amount of the capital charge for credit risk.|

_**S.26.12 – Internal model: Credit risk – for non-financial instruments**_

_General comments:_

This section relates to annual submission of information for individual entities.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and insurance and reinsurance undertakings.

5.5.2023 EN Official Journal of the European Union L 120/963

CODE ITEM INSTRUCTIONS

|Type 1 exposures|in terms of impact on SCR|Col3|
|---|---|---|
|C0010/R0020-<br>R0110|Name of single name exposure|Describe the name of the 10 largest single exposures.|
|C0020/R0020-<br>R0110|Code of single name exposure|Identification code using the Legal Entity Identifier (LEI) if available.<br>If not available this item should not be reported|
|C0030/R0010|Sum of all Losses Given<br>Default|The sum of the Loss Given Default for all Type 1 exposures.|
|C0030/R0020-<br>R0110|Type 1 exposures – Single<br>name exposure X – Loss Given<br>Default|The value of the Loss Given Default for each of the 10 largest single name<br>exposures.|
|C0030/R0120|Type 1 aggregate Loss Given<br>Default excluding 10 largest<br>single name exposures|Loss Given Default for all Type 1 exposures excluding 10 largest single name<br>exposures.|
|C0040/R0010|Sum of all Exposures at<br>Default|The sum of the Exposure at Default for all Type 1 exposures.|
|C0040/R0020-<br>R0110|Type 1 exposures – Single<br>name exposure X – Exposure<br>at Default|The value of the Exposure at Default for each of the 10 largest single name<br>exposures.|
|C0040/R0120|Type 1 aggregate Exposure at<br>Default excluding 10 largest<br>single name exposures|The value of the Exposure at Default for all Type 1 exposures excluding 10 largest<br>single name exposures.|
|C0050/R0010|Weighted average Probability<br>of Default for Type 1<br>exposures|Weighted average of Probability of Default for Type 1 exposures where the weight<br>is Exposure at Default.|
|C0050/R0020-<br>R0110|Type 1 exposures – Single<br>name exposure X – Probability<br>of Default|The Probability of Default for each of the 10 largest single name exposures.|

|Type 2 exposures|in terms of impact on SCR|Col3|
|---|---|---|
|C0030/R0130|Sum of all Losses Given<br>Default|The sum of the Loss Given Default for all Type 2 exposures.|
|C0030/R0140-<br>R0180|Type 2 exposures – Loss Given<br>Default|Loss Given Default for the different exposures.<br>For R0160 include the other highest main exposure excluding R0140–R0150.<br>For R0170 include the other highest main exposure excluding R0140–R0160.<br>For R0180 include the other highest main exposure excluding R0140–R0170.|

L 120/964 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0190|Type 2 aggregate Loss Given<br>Default excluding R0140–<br>R0180|Loss Given Default for all Type 2 exposures excluding R0140–R0180.|
|C0040/R0130|Sum of all Exposures at<br>Default|The sum of the Exposure at Default for all Type 2 exposures.|
|C0040/R0140-<br>R0180|Type 2 exposures – Exposure<br>at Default|Exposure at Default for the different exposures:<br>For R0160 include the other highest main exposure excluding R0140–R0150.<br>For R0170 include the other highest main exposure excluding R0140–R0160.<br>For R0180 include the other highest main exposure excluding R0140–R0170.|
|C0040/R0190|Type 2 aggregate Exposure at<br>Default excluding R0140–<br>R0180|Exposure at Default for all Type 2 exposures excluding R0140–R0180.|
|C0050/R0130|Weighted average Probability<br>of Default for Type 2<br>exposures|Weighted average of Probability of Default for Type 2 exposures where the weight<br>is Exposure at Default.|
|C0050/R0140-<br>R0180|Type 2 exposures – Probability<br>of Default|The Probability of Default for each of R0140–R0180. For R0140 and R0150 it<br>shall be the weighted average of the Probabilities of Default where the weight is<br>Exposure at Default.|
|C0060/R0140-<br>R0180|Description of exposure|Short description of the Type 2 exposure.<br>For R0160 include the other highest main exposure excluding R0140–R0150.<br>For R0170 include the other highest main exposure excluding R0140–R0160.<br>For R0180 include the other highest main exposure excluding R0140–R0170.|

_Solvency Capital Requirements_

|C0070/R0200|Total undiversified<br>counterparty default risk|This is the total amount of the capital charge for counterparty default risk before<br>any diversification effects.|
|---|---|---|
|C0070/R0210|Diversification: counterparty<br>default risk|This is the amount of gross diversification effects allowed in aggregation of capital<br>requirements for counterparty default risk for Type 1 and Type 2 exposures.<br>This amount should be reported as a negative value.|
|C0070/R0220|Diversified risk:<br>counterparty default risk|This is the total amount of the capital charge for counterparty default risk.|

_**S.26.13 – Internal model: Non-Life & Health NSLT Underwriting risk**_

_General comments_ :

This section relates to annual submission of information for individual entities.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and insurance and reinsurance undertakings.

5.5.2023 EN Official Journal of the European Union L 120/965

This template collects information on Non-Life and Health NSLT underwriting risk in the following different risk
granularities gross and net of reinsurance:

— Premium and Reserve Risk: Premium and Reserve Risk data including Cat.

— Catastrophe Risk (Cat): Catastrophe Risk data.

— Premium & Reserve Risk (Excluding explicit Cat): Premium and Reserve Risk data excluding explicit Cat.

— Premium Risk: The premium risk distribution should be such that its mean reflects an expected profit or loss
including the movement of Premium Provisions over the year. Results should exclude Cat.

— Reserve Risk: The Reserve Risk distribution should be such that its mean is approximately zero, as there is no
expected profit in a Best Estimate. Results should exclude Cat.

— Within Premium and Reserve Risk the following two segmentations are requested:

— Solvency 2 Lines of Business (S2LoB): As defined in Annex II of the Delegated Regulation, based on lines of
business (LoBs) defined in Annex I.

— Internal Model Lines of Business (IntLoB): Is understood as the most granular level from the internal model direct
outputs at which the probability distribution function of the losses and SCR are available. IntLoBs are expected
to be used for internal reporting as well as the management of the capital positions by the undertaking. IntLoBs
typically are close to the parameterisation level. They should enable an understanding of the internal model
specific behaviour.

In case of co-Insurance on direct business, for leading insurance undertakings the full proportion of business is
understood to be reported as gross direct business, whereby the proportion shared with non-leading insurers is
considered to be treated as outward reinsurance.

Overall the following applies:

— Monetary amounts of this template are discounted.

— High percentiles represent adverse results for the undertaking since the underlying distribution is a loss distribution
(i.e. 99.5 is used for the SCR calculation).

— In general, it is expected that the requested figures are available at both granularities (internal or Solvency 2 LoBs)
and consistently reported for each of these 2 granularities to the extent possible (means add up, etc.).

— The word diversified is in this template used to differentiate between different levels of granularity (e.g. diversified
reserve risk is the overall aggregated reserve risk in comparison to the sum of undiversified S2LoBs).

Because there are different ways of modelling these risks, undertakings are not requested to change their internal model
to be able to follow the structure of the codes. So, if undertakings model the catastrophe risk together with the risk of
premiums and/or reserves, then they should not fill in section ‘Distribution of losses from catastrophe perils’. In
addition, if undertakings obtain a specific distribution of premium and reserve risks for Health NSLT underwriting
risk and a separate one for non-life underwriting risk without aggregating the two together, the information will be
included in ‘Overall Health NSLT gross of reinsirance’ – ‘Overall Health NSLT net of reinsurance’ sections and ‘Overall
Non-Life gross of reinsurance’ – ‘Overall Non-Life net of reinsurance’ sections respectively. Otherwise, ‘Overall Non-Life
gross of reinsurance’ – ‘Overall Non-Life net of reinsurance’ sections should not be reported.

The Occurrence Exceedance Probability (OEP) is the probability that the associated loss level will be exceeded by any
event in any given year. It is used when the insurance program is written on an occurrence basis, or when the loss
associated with one event is important.

The Aggregate Exceedance Probability (AEP) is the probability that the associated loss level will be exceeded by the
aggregated losses in any given year and is used when the insurance program is written on an aggregate basis.

L 120/966 EN Official Journal of the European Union 5.5.2023

CODE ITEM INSTRUCTIONS

_Risk model data_

|C0010/R0010|Is SCR risk measure for<br>Premium risk centred?|One of the options in the following closed list shall be used:<br>Yes – SCR is measured as deviation from the expected result (Centred risk). Please<br>describe in code C0010/R0020. No – SCR is measured as deviation from zero<br>(Non-centred risk). Please describe in code C0010/R0020.<br>Other – Please describe in code C0010/R0020.|
|---|---|---|
|C0010/R0020|Short description of SCR risk<br>measure used for Premium risk|Describe the way in which the Internal Model SCR risk measure for Premium risk<br>is derived (e.g. from the ‘economic’ Profit and Loss distribution).<br>Use as reference point the metric defined for the SCR in Article 101 of the<br>Solvency II Directive and go through all aspects where your approach may<br>differ (e.g. deviations from the VaR 1/200, the 1-year time horizon of risk, risk<br>as deviation from the expected result, etc.).<br>If the approved Internal Model risk measure complies with the risk measure as<br>defined by Article 101 of the Solvency II Directive, please confirm by inserting<br>‘Internal Model risk measure as defined in Article 101 of the Solvency II direc­<br>tive’.|
|C0010/R0030|Is SCR risk measure for<br>Reserve risk centred?|One of the options in the following closed list shall be used:<br>Yes – Risk Capital includes a deviation from the expected result (centred risk).<br>Please describe in code C0010/R0040.<br>No – Risk Capital includes a deviation from zero (Non-centred risk). Please<br>describe in code C0010/R0040.<br>Other – Please describe in code C0010/R0040.|
|C0010/R0040|Short description of SCR risk<br>measure used for Reserve risk|Describe the way the in which Internal Model the SCR risk measure for Reserve<br>risk is derived (e.g. from the economic Profit and Loss distribution).<br>Use as reference point the standard metric used for the SCR under Solvency II<br>Directive Section 4 Subsection 1 & 2 (Focus in particular on Article 101, 104,<br>105, 108) under Solvency II and go through all aspects where your approach may<br>differ (e.g. deviations from the VaR 1/200, the 1-year time horizon of risk, risk as<br>deviation from the expected result, going concern, etc.).<br>If the approved Internal Model risk measure complies with all assumptions of<br>Section 4 Subsection 2 please confirm by inserting ‘Internal Model risk measure in<br>line with Standard Formula risk measure definition’|
|C0010/R0050|Is SCR risk measure for<br>Catastrophe risk centred?|One of the options in the following closed list shall be used:<br>Yes – Risk Capital includes a deviation from the expected result (centred risk).<br>Please describe in code C0010/R0060.|

5.5.2023 EN Official Journal of the European Union L 120/967

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||No – Risk Capital includes a deviation from zero (Non-centred risk). Please<br>describe in code C0010/R0060.<br>Other – Please describe in code C0010/R0060.|
|C0010/R0060|Short description of SCR risk<br>measure used for Catastrophe<br>risk|Describe the way the in which the Internal Model SCR risk measure for Catas­<br>trophe risk is derived. (e.g. from the economic Profit and Loss distribution).<br>Use as reference point the standard metric used for the SCR under Solvency II<br>Directive Section 4 Subsection 1 & 2 (Focus in particular on Article 101, 104,<br>105, 108) under Solvency II and go through all aspects where your approach may<br>differ (e.g. deviations from the VaR 1/200, the 1-year time horizon of risk, risk as<br>deviation from the expected result, going concern, etc.).<br>If the approved Internal Model risk measure complies with all assumptions of<br>Section 4 Subsection 2 please confirm by inserting ‘Internal Model risk measure in<br>line with Standard Formula risk measure definition’.|

_Internal LoB mapping_

|C0020|Internal line of business|Name of internal line of business used in the internal model. It shall be consistent<br>across the template.|
|---|---|---|
|C0030|Solvency II line of business|Identification of the Non-Life line of business as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, reported. The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss<br>13 – Proportional medical expense reinsurance<br>14 – Proportional income protection reinsurance<br>15 – Proportional workers’ compensation reinsurance<br>16 – Proportional motor vehicle liability reinsurance<br>17 – Proportional other motor reinsurance<br>18 – Proportional marine, aviation and transport reinsurance|

L 120/968 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||19 – Proportional fire and other damage to property reinsurance<br>20 – Proportional general liability reinsurance<br>21 – Proportional credit and suretyship reinsurance<br>22 – Proportional legal expenses reinsurance<br>23 – Proportional assistance reinsurance<br>24 – Proportional miscellaneous financial loss reinsurance<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance<br>It is expected the insurance and reinsurance undertakings indicate in which<br>Solvency II LoB each internal LoB is included.<br>If one Internal LoB maps to two or more Solvency II LoBs then C0040 reports the<br>corresponding proportion (as a value between 0 and 1) of the internal LoB for<br>each mapped Solvency II LoB. These values shall add up to 1 for each internal<br>LoB that maps to two or more Solvency II LoBs. If there is a one-to-one mapping,<br>then C0040 shall be 1.|
|C0040|Premium risk indicator|The following closed list shall be used:<br>— Assigned to premium risk<br>— Not assigned to premium risk|
|C0050|Reserve risk indicator|The following closed list shall be used:<br>— Assigned to reserve risk<br>— Not assigned to reserve risk|
|C0060|Proportion of Internal Line of<br>Business allocated to SII Line<br>of Business|Proportion of internal line of business allocated to SII line of business as a decimal<br>number e.g. if it’s 10 % then use 0.1.|

_Gross Reserve risk model data_

5.5.2023 EN Official Journal of the European Union L 120/969

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss<br>13 – Proportional medical expense reinsurance<br>14 – Proportional income protection reinsurance<br>15 – Proportional workers’ compensation reinsurance<br>16 – Proportional motor vehicle liability reinsurance<br>17 – Proportional other motor reinsurance<br>18 – Proportional marine, aviation and transport reinsurance<br>19 – Proportional fire and other damage to property reinsurance<br>20 – Proportional general liability reinsurance<br>21 – Proportional credit and suretyship reinsurance<br>22 – Proportional legal expenses reinsurance<br>23 – Proportional assistance reinsurance<br>24 – Proportional miscellaneous financial loss reinsurance<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance|
|Z0020|Risk type|One of the options in the following closed list shall be used:<br>1 – Non-life and NSLT health reserve risk aggregated jointly with implicit catas­<br>trophe risk<br>2 – Non-life and NSLT health reserve risk aggregated jointly<br>3 – Non-life underwriting reserve risk with implicit catastrophe risk<br>4 – Non-life underwriting reserve risk|
|C0070|Diversified reserve risk<br>excluding explicit Catastrophe<br>Risk|Aggregate reserve risk gross/net of reinsurance after applying diversification effects<br>among different risks.<br>It will include catastrophe risk if it is modelled jointly with the reserve risk,<br>otherwise catastrophe risk will be reported using separate fields described in the<br>‘Distribution of losses from catastrophe perils’ section of this LOG file.|
|C0080|SII Line of Business|Reserve risk gross/net of reinsurance for each Solvency II LoB.<br>It will include catastrophe risk if it is modelled jointly with the reserve risk,<br>otherwise catastrophe risk will be reported using separate fields described in the<br>‘Distribution of losses from catastrophe perils’ section of this LOG file.|

L 120/970 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090|Internal Line of Business|Reserve risk gross/net of reinsurance for each internal LoB.<br>It will include catastrophe risk if it is modelled jointly with the reserve risk,<br>otherwise catastrophe risk will be reported using separate fields described in the<br>‘Distribution of losses from catastrophe perils’ section of this LOG file.|
|R0070|Provision for claims<br>outstanding – discounted|The best estimate of claims (gross of reinsurance) that have not been settled. It<br>includes all claims not yet settled, reported and not reported. Based on Article 77<br>solvency II Directive, the best estimate corresponds to the probability-weighted<br>average of future cash-flows, taking account of the time value of money (expected<br>present value of future cash-flows), using the relevant risk-free interest rate term<br>structure.|
|R0080|Premium Provision –<br>discounted (only if premium<br>provision allocated to reserve<br>risk)|The discounted sum of future cash flows that comprise the premium provisions,<br>gross of the amounts recoverable from reinsurance contracts, special purpose<br>vehicles and finite reinsurance regarding direct and accepted business. This cell<br>should be filled in if the premium provision at the reporting reference date is<br>allocated to reserve risk.|
|R0090|Solvency Capital Requirement|This is the amount of funds that insurance and reinsurance undertakings need to<br>face their risks. It is required to identify the solvency capital requirement for each<br>internal line of business, SII LoB and aggregate level based on gross of reinsurance<br>data.<br>This cell represents the stand-alone risk of the respective granularity with the<br>approved risk measure of the Internal Model.|
|R0100|Simulated (output) mean|This is the mean of the profit and loss distribution forecast according to the<br>approved model setup, i.e. as relevant for the calculation of the official SCR. It<br>is the output obtained based on the simulation process (gross of reinsurance and<br>on an undiscounted basis)|
|R0110|Simulated (output) standard<br>deviation|This is the standard deviation of the probability distribution of the future cash<br>out-flows (Combined ratio styled) relating to claims events on a one-year time<br>horizon basis as at the reporting reference date. It is the output obtained based on<br>the simulation process (gross of reinsurance and on a discounted basis).|
|R0120-R0330|Percentiles from 0.001 to<br>0.999|The undertaking is expected to indicate the amounts of the percentiles required in<br>the table related to the probability distribution of the future cash out-flows<br>relating to claims events on a one-year time horizon basis as at the reporting<br>reference date obtained based on the simulation process (gross of reinsurance and<br>on a discounted basis).<br>If the risk measure definition is in line with the risk measure definition of<br>Article 101 of the Solvency II Directive, the 99.5 percentile will differ by the<br>Simulated (output) mean from the SCR.|

5.5.2023 EN Official Journal of the European Union L 120/971

CODE ITEM INSTRUCTIONS

_Net Reserve risk model data_

|R0340|Provision for claims<br>outstanding – discounted|The best estimate of claims (net of reinsurance recoverables) that have not been<br>settled. It includes all claims not yet settled, reported and not reported. Based on<br>Article 77 of Solvency II Directive, the best estimate corresponds to the prob­<br>ability-weighted average of future cash-flows, taking account of the time value of<br>money (expected present value of future cash-flows), using the relevant risk-free<br>interest rate term structure.|
|---|---|---|
|R0350|Premium Provision –<br>discounted (only if premium<br>provision allocated to reserve<br>risk)|The discounted sum of future cash flows that comprise the premium provisions<br>net of reinsurance recoverables. This cell should be filled in if the premium<br>provision at the reporting reference date is allocated to reserve risk.|
|R0360|Solvency Capital Requirement|This is the amount of funds that insurance and reinsurance undertakings need to<br>face their risks. It is required to identify the solvency capital requirement for each<br>internal line of business, SII LoB and aggregate level based on net of reinsurance<br>data.|
|R0370|Simulated (output) mean|This is the mean of the probability distribution. It is the output obtained based on<br>the simulation process (net of reinsurance and on discounted basis).|
|R0380|Simulated (output) standard<br>deviation|This is the standard deviation of the probability distribution. It is the output<br>obtained based on the simulation process (net of reinsurance and on discounted<br>basis).|
|R0390-R0600|Percentiles from 0.001 to<br>0.999|The undertaking is expected to indicate the amounts of the percentiles required in<br>the table related to the probability distribution obtained based on the simulation<br>process (net of reinsurance and on discounted basis).|

_Gross Premium risk model data_

|Z0020|Risk type|One of the options in the following closed list shall be used:<br>1 – Non-life and NSLT health premium risk aggregated jointly with implicit<br>catastrophe risk<br>2 – Non-life and NSLT health premium risk aggregated jointly<br>3 – Non-life underwriting premium risk with implicit catastrophe risk<br>4 – Non-life underwriting premium risk|
|---|---|---|
|C0100|Diversified premium risk<br>excluding explicit Catastrophe<br>Risk|Aggregate premium risk gross/net of reinsurance after applying diversification<br>effects among different risks.<br>It will include catastrophe risk if it is modelled jointly with the premium risk,<br>otherwise catastrophe risk will be reported using separate codes described in the<br>‘DISTRIBUTION OF LOSSES FROM CATASTROPHE PERILS’ section of this LOG<br>file.|
|C0110|SII Line of Business|Premium risk gross/net of reinsurance for each Solvency II LoB.|

L 120/972 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||It will include catastrophe risk if it is modelled jointly with the premium risk,<br>otherwise catastrophe risk will be reported using separate codes described in the<br>‘DISTRIBUTION OF LOSSES FROM CATASTROPHE PERILS’ section of this LOG<br>file.|
|C0120|Internal Line of Business|Premium risk gross/net of reinsurance for each internal LoB.<br>It will include catastrophe risk if it is modelled jointly with the premium risk,<br>otherwise catastrophe risk will be reported using separate codes described in the<br>‘DISTRIBUTION OF LOSSES FROM CATASTROPHE PERILS’ section of this LOG<br>file.|
|R0610|Gross Written Premium|Gross premiums written shall comprise all amounts due during the financial year<br>in respect of insurance contracts, arising from direct business, regardless of the<br>fact that such amounts may relate in whole or in part to a later financial year.|
|R0620|Gross Earned Premium|It is the sum of gross premiums written minus the change in the gross provision<br>for unearned premiums related to insurance direct business.|
|R0630|Gross written premium<br>planned in the 12 months post<br>the reporting Reference Date|Gross premium planned to be written within the 12 months following the<br>reporting reference date via binder agreements either signed before or after the<br>reference date.|
|R0640|Gross written unearned<br>premium at the Reference Date<br>(only if premium provision<br>allocated to premium risk)|Written unearned premium gross of reinsurance. This cell should be filled in if the<br>premium provision at the reporting reference date is allocated to premium risk.|
|R0650|Premium Provision –<br>discounted (only if premium<br>provision allocated to<br>premium risk)|The discounted sum of future cash flows that comprise the premium provisions,<br>gross of the amounts recoverable from reinsurance contracts, special purpose<br>vehicles and finite reinsurance regarding direct and accepted business. This cell<br>should be filled in if the premium provision at the reporting reference date is<br>allocated to premium risk.|
|R0660|Solvency Capital Requirement|This is the amount of funds that insurance and reinsurance undertakings need to<br>face their risks. It is required to identify the solvency capital requirement for each<br>internal line of business, SII LoBs and aggregate level based on gross of<br>reinsurance data.|
|R0670|Simulated (output) mean|This is the mean loss ratio of the probability distribution. It is the output obtained<br>based on the simulation process (gross of reinsurance and on a discounted basis).|
|R0680|Simulated (output) standard<br>deviation|This is the standard deviation of the probability distribution. It is the output<br>obtained based on the simulation process (gross of reinsurance and on a<br>discounted basis).|
|R0690-R0900|Percentiles from 0,001 to<br>0,999|The undertaking is expected to indicate the amounts of the percentiles required in<br>the table related to the probability distribution obtained based on the simulation<br>process (gross of reinsurance and on a discounted basis).|

5.5.2023 EN Official Journal of the European Union L 120/973

CODE ITEM INSTRUCTIONS

_Net Premium risk model data_

|R0910|Net Written Premium|Net premiums written shall comprise all amounts due during the financial year in<br>respect of insurance contracts, arising from direct business, regardless of the fact<br>that such amounts may relate in whole or in part to a later financial year.|
|---|---|---|
|R0920|Net Earned Premium|It is the sum of net premiums written minus the change in the net provision for<br>unearned premiums related to insurance direct business.|
|R0930|Net written premium planned<br>in the 12 months post the<br>Reference Date|Net premium planned to be written within the 12 months following the reporting<br>reference date via binder agreements either signed before or after the reference<br>date.|
|R0940|Net written unearned premium<br>at the Reference Date (only if<br>premium provision allocated<br>to premium risk)|Written unearned premium net of reinsurance. This cell should be filled in if the<br>premium provision at the reporting reference date is allocated to premium risk.|
|R0950|Premium Provision –<br>discounted (only if premium<br>provision allocated to<br>premium risk)|The discounted sum of future cash flows that comprise the premium provisions<br>net of reinsurance recoverables. This cell should be filled in if the premium<br>provision at the reporting reference date is allocated to premium risk.|
|R0960|Solvency Capital Requirement|This is the amount of funds that insurance and reinsurance undertakings need to<br>face their risks. It is required to identify the solvency capital requirement for each<br>internal line of business, SII LoBs and aggregate level based on net of reinsurance<br>data.|
|R0970|Simulated (output) mean|This is the mean of the probability distribution. It is the output obtained based on<br>the simulation process (net of reinsurance and on a discounted basis).|
|R0980|Simulated standard deviation|This is the standard deviation of the probability distribution. It is the output<br>obtained based on the simulation process (net of reinsurance and on a discounted<br>basis).|
|R0990-R1200|Percentiles from 0.001 to<br>0.999|The undertaking is expected to indicate the amounts of the percentiles required in<br>the table related to the probability distribution obtained based on the simulation<br>process (net of reinsurance and on a discounted basis).|

_Overall Non-Life and Health NSLT gross of reinsurance_

L 120/974 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||3 – Non-life underwriting premium risk and reserve risk with implicit catastrophe<br>risk<br>4 – Non-life underwriting premium risk and reserve risk<br>5 – NSLT health underwriting premium risk and reserve risk aggregated separately<br>with implicit catastrophe risk<br>6 – NSLT health underwriting premium risk and reserve risk aggregated separately|
|C0130|Total undiversified|The total amount of non-life and health NSLT underwriting risk before applying<br>diversification effects among different non-life risks. This amount will include<br>catastrophe risk if it is modelled jointly with the premium and reserve risk,<br>otherwise catastrophe risk will be reported using separate codes described in<br>the ‘DISTRIBUTION OF LOSSES FROM CATASTROPHE PERILS’ section of this<br>LOG file.|
|C0140|Diversification|The difference between total undiversified standalone non-life and health NSLT<br>underwriting risk and total non-life underwriting risk diversified. This amount is<br>the diversification effect and shall be reported as a negative value.|
|C0150|Diversified|The total amount of non-life and health NSLT risk underwriting after applying<br>diversification effects among different risks. This amount will include catastrophe<br>risk if it is modelled jointly with the premium and reserve risk, otherwise catas­<br>trophe risk will be reported using separate codes described in the ‘DISTRIBUTION<br>OF LOSSES FROM CATASTROPHE PERILS’ section of this LOG file.|
|R1210|Solvency Capital Requirement|This is the amount of funds that insurance and reinsurance undertakings need to<br>face their risks. It is required to identify the solvency capital requirement for each<br>internal line of business, SII LoBs and aggregate level based on gross of<br>reinsurance data.|
|R1220|Simulated (output) mean|This is the mean of the probability distribution. It is the output obtained based on<br>the simulation process (gross of reinsurance and on a discounted basis).|
|R1230|Simulated (output) standard<br>deviation|This is the standard deviation of the probability distribution. It is the output<br>obtained based on the simulation process (gross of reinsurance and on a<br>discounted basis).|
|R1240-R1450|Percentiles from 0.001 to<br>0.999|The undertaking is expected to indicate the amounts of the percentiles required in<br>the chart related to the probability distribution obtained based on the simulation<br>process (gross of reinsurance and on a discounted basis).|

_Overall Non-Life and Health NSLT net of reinsurance_

5.5.2023 EN Official Journal of the European Union L 120/975

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|R1470|Simulated (output) mean|This is the mean of the probability distribution. It is the output obtained based on<br>the simulation process (net of reinsurance and on a discounted basis).|
|R1480|Simulated (output) standard<br>deviation|This is the standard deviation of the probability distribution. It is the output<br>obtained based on the simulation process (net of reinsurance and on a discounted<br>basis).|
|R1490-R1700|Percentiles from 0.001 to<br>0.999|The undertaking is expected to indicate the amounts of the percentiles required in<br>the chart related to the probability distribution obtained based on the simulation<br>process (net of reinsurance and on a discounted basis).|

_Distribution of losses from Catastrophe Perils_

|C0020|Classes impacted by the catas­<br>trophe event|List of all classes impacted by the catastrophe event for the relevant peril.|
|---|---|---|
|C0160|Catastrophe|Name of natural catastrophe or man-made peril per modelled region. Please<br>include name of region and peril. Do not include generic names like region1<br>or peril1. It is recommended that the names of the perils and the regions are<br>in English.|
|C0170|Commercially available vendor<br>model used (if applicable)|One of the options in the following closed list shall be used:<br>— Yes<br>— No|
|C0180|Commercially available vendor<br>model name and version used<br>(if applicable)|If a commercially available vendor model is used in the internal model for the<br>peril this field should contain the name of the model and the version of the model<br>that the simulations are based on.|
|C0190|Explanatory information (if<br>AEP loss is not available)|Provide short concise information on model and reasons, if the field ‘AEP loss’ is<br>not available. If agreed with the responsible supervisor this field could also be<br>used to provide information on modelling approaches in other cases.|
|C0200|Total Sum insured|The insurance or reinsurance undertaking is expected to report their total sum<br>insured for direct business by peril and region.|
|C0210|Exposure amount|The exposure amount used by the undertaking that has been agreed upon with<br>the respective supervisor. The metric used can be different among perils and<br>regions.|
|C0220|Exposure metric|Short description of exposure metric used in previous column (C6).|

_Distribution of losses from Catastrophe Perils – Total (property and non-property) business_

|Z0010|Internal line of business|Name of the internal line of business used by the undertaking.|
|---|---|---|
|C0230-C0400/<br>R1710|Simulated mean from model<br>for Total (property and non-<br>property) business|This is the mean of the probability distribution corresponding to each peril and<br>aggregation of perils. It is the output obtained based on the simulation process.<br>The mean should be reported with the following splits:<br>— Mean of OEP for all business gross of reinsurance<br>— Mean of AEP for all business gross of reinsurance|

L 120/976 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Mean of Annual loss for all business gross of reinsurance<br>— Mean of OEP for all business net of reinsurance<br>— Mean of AEP for all business net of reinsurance<br>— Mean of Annual loss for all business net of reinsurance<br>‘Annual loss’ is explicitly not ‘Average Annual Loss’ (AAL), but the loss<br>determined according to the statistical measure, i.e. mean, standard deviation or<br>percentile. AAL corresponds to the mean annual loss.”|
|C0230-C0400/<br>R1720|Simulated standard deviation<br>for Total (property and non-<br>property) business|This is the standard deviation of the probability distribution corresponding to<br>each peril and aggregation of perils. It is the output obtained based on the<br>simulation process. The standard deviation should be reported with the same<br>split as the Simulated mean.|
|C0230-<br>C0400/R1730-<br>R1810|Simulated percentiles for Total<br>(property and non-property)<br>business|Probability distribution percentiles obtained based on the simulation process for<br>each peril and aggregation of perils. Reported percentiles are 0.75, 0.9, 0.96, 0.98,<br>0.99, 0.995, 0.996, 0.998 and 0.999. The information for each separate<br>percentile shall be reported with the same split as the Simulated mean.|

_Premium and sums insured data_

|C0410/R1820-<br>R1950|Gross Annual Premium –<br>Direct insurance|Split of gross annual premium written for direct business by geographical region.<br>Geographical regions to be used are Europe, Africa, North East US, South East US,<br>Mid-West US, Western US, Northern America (excluding US), Caribbean & Central<br>America, South America, Australia, Japan, Asia (excluding Japan) and Rest of<br>World. Any unallocated premium should be put in the Unallocated bucket.<br>The definition of these geographical areas can be found in Annex III of the<br>COMMISSION DELEGATED REGULATION (EU) 2015/35. When one of the<br>above geographical regions is a superset of the defined regions in the delegated<br>regulation then all countries in the subsets should be considered for this region.<br>The only exception here is Japan which is singled out from the rest of Asia.|
|---|---|---|
|C0420/R1820-<br>R1950|Total Sum Insured – Direct<br>insurance|Split of total sum insured for direct business by geographical region. Geographical<br>regions to be used are Europe, Africa, North East US, South East US, Mid-West<br>US, Western US, Northern America (excluding US), Caribbean & Central America,<br>South America, Australia, Japan, Asia (excluding Japan) and Rest of World. Any<br>unallocated premium should be put in the Unallocated bucket.<br>The definition of these geographical areas can be found in Annex III of the<br>COMMISSION DELEGATED REGULATION (EU) 2015/35. When one of the<br>above geographical regions is a superset of the defined regions in the delegated<br>regulation then all countries in the subsets should be considered for this region.<br>The only exception here is Japan which is singled out from the rest of Asia.|

5.5.2023 EN Official Journal of the European Union L 120/977

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0410/R1960-<br>R1990|Gross Annual Premium –<br>Reinsurance|The insurance or reinsurance undertaking is expected to split their gross annual<br>written premium for reinsurance by geographical region. Geographical regions to<br>be used are Europe, North America and Rest of World. Any unallocated premium<br>should be put in the Unallocated bucket.|
|C0420/R1960-<br>R1990|Total Sum Insured –<br>Reinsurance|The insurance or reinsurance undertaking is expected to split their total sum<br>insured for reinsurance by geographical region. Geographical regions to be used<br>are Europe, North America and Rest of World. Any unallocated premium should<br>be put in the Unallocated bucket.|

_SPLIT OF PREMIUM INCOME_

|C0430/R2000|Direct insurance|Premium income (gross allocated written premium forecasted for the next 12<br>months as used in the model) for the insurance or reinsurance undertaking<br>direct business.|
|---|---|---|
|C0430/R2010|Reinsurance|Premium income (gross allocated written premium forecasted for the next 12<br>months as used in the model) for the insurance or reinsurance undertaking<br>reinsurance business.|
|C0430/R2020|Retrocession|Premium income (gross allocated written premium forecasted for the next 12<br>months as used in the model) for the insurance or reinsurance undertaking retro­<br>cession.|

_SIGNIFICANT OTHER PERILS_

|C0440/R2030|Significant other perils|The insurance or reinsurance undertaking should here indicate if their business<br>contains other significant perils not included in the NatCat or Man-made perils<br>above with a Yes, otherwise this cell should contain a No.|
|---|---|---|
|C0440/R2040|Description of other perils|If the above cell is Yes, the insurance or reinsurance undertaking should provide<br>here a text description of those other significant peril(s).|

|CATASTROPHE|SCR AGGREGATION – Reported|net of reinsurance|
|---|---|---|
|C0450/R2050|Total undiversified NatCat risk|Sum of separate SCR for all NatCat risk perils.|
|C0450/R2060|Diversification between NatCat<br>perils|Diversification effect on SCR between NatCat perils. Calculated as SCR for NatCat<br>risk perils – Sum of separate SCR for all NatCat risk perils.|
|C0450/R2070|Total undiversified man-made<br>risk|Sum of SCR for all Man-made risk perils.|
|C0450/R2080|Diversification between man-<br>made perils|Diversification effect on SCR between Man-made perils. Calculated as SCR for<br>Man-made risk perils – Sum of separate SCR for all Man-made risk perils.|
|C0450/R2090|Other non-life catastrophe risk|SCR for other non-life Catastrophe risk.|

L 120/978 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0450/R2100|Diversification between other<br>non-life catastrophe perils|Diversification effect on SCR between Other perils. Calculated as SCR for Other<br>risk perils – Sum of separate SCR for all Other risk perils.|
|C0450/R2110|Non-life catastrophe risk –<br>total diversification|Diversification effect on SCR between NatCat, Man-made and Other perils.<br>Calculated as SCR for Catastrophe risk – SCR for NatCat risk perils – SCR for<br>all Man-made risk perils -SCR for all Other risk perils.|
|C0450/R2120|Total Non-life catastrophe risk<br>– diversified|SCR for Catastrophe risk.|

_**S.26.14 – Internal model: Life and Health underwriting risk**_

_General comments:_

This section relates to annual submission of information for individual entities.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and insurance and reinsurance undertakings.

In this template, the results of internal models for Life and Health SLT underwriting risk are reported. If insurers also
integrate Health NSLT underwriting risk in the Life + Health SLT underwriting risk model structure, the results of the
Health NSLT model should also be reported in this template.

Depending on the structure of Life and Health SLT underwriting risk modelling, one of the two approaches for longevity
and mortality risk should be used. If the internal model structure is such that Mortality and Longevity risks are modelled
together, then for these risks only R0270 where these risks are combined, shall be reported.

In general, if cells cannot be sensibly reported an alternative should be selected. For example, if an undertaking cannot
separate trend, level or volatility modelling within a submodule, then information should be provided at the
corresponding aggregate level.

CODE ITEM INSTRUCTIONS

_OPTION 1 – LIFE RISK_

|C0010/R0010,<br>R0060, R0250,<br>R0270<br>C0030-C0040/<br>R0110|Net Best Estimate<br>liability + Technical provisions<br>calculated as a whole|Best estimate shall be reported net of reinsurance and refers to the products of the<br>life insurance portfolio that are sensitive to the relevant risk category. TPs<br>calculated as a whole should be taken in as well.<br>The split for disability-morbidity risk aggregate refers to annuities paid out (‘APO’)<br>or not (‘ANPO’).<br>If R0270 is reported then R0010 (Mortality) and R0060 (Longevity) shall not be<br>reported.|
|---|---|---|
|C0050/R0010,<br>R0060, R0110,<br>R0250, R0270|Net Written Premiums|The total of the written premiums net of reinsurance shall be reported for the<br>products of the life insurance portfolio that are sensitive to the relevant risk<br>category.<br>If R0270 is reported then R0010 (Mortality) and R0060 (Longevity) shall not be<br>reported.|

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|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060/R0010,<br>R0060, R0110,<br>R0250, R0270|Sum insured|The total sum insured shall be reported for the products of the life insurance<br>portfolio that are sensitive to the relevant risk category.<br>If R0270 is reported then R0010 (Mortality) and R0060 (Longevity) shall not be<br>reported.|
|C0070/R0010-<br>R0270|Solvency Capital Requirements|The SCR for the relevant risk category, net of reinsurance.<br>The following explanations apply for C0070 – C0260:<br>For the aggregate risks, the SCR after aggregation over the underlying sub-risks<br>should be reported.<br>For lapse risk the following applies:<br>— ‘Lapse’ covers exercising contractual options in a general sense.<br>— Risk of increase in lapse rates (R0170) and decrease of lapse rates (R0180) are<br>lapse risks other than mass lapse risk, where R0170 (R0180) covers the part<br>of the business leading to a loss if lapse rates increase (decrease) as defined in<br>the internal model.<br>— Risk of mass lapse (R0190) is risk of accumulation or catastrophe risk for<br>lapse as defined in the internal model.<br>— ‘Lapse type split (other than mass lapse)’ covers non-mass lapse risk if a split<br>in increase/decrease is not available and offers a split in three rough<br>categories: ‘full surrender’, i.e. termination of the contract, ‘partial surrender’<br>and ‘other’ exercising of contractual options or ‘Policyholder behaviour’.<br>If R0270 is reported then R0010 to R0100 shall not be reported.|
|C0080/R0010-<br>R0270|Mean|The mean of the probability distribution of the net SCR<br>If R0270 is reported then R0010 to R0100 shall not be reported.|
|C0090/R0010-<br>R0270|Standard deviation|The Standard deviation of the probability distribution of the net SCR<br>If R0270 is reported then R0010 to R0100 shall not be reported.|
|C0100-<br>C0310/R0010-<br>R0270|Percentiles from 0.001 to<br>0.999|It is expected that the insurance and reinsurance undertakings indicate the<br>amounts of the percentiles required in the table related to the probability<br>distribution obtained based on the simulation process (net of reinsurance and<br>on discounted basis).<br>If R0270 is reported then R0010 to R0100 shall not be reported.|

_OPTION 2 – LIFE RISK_

To be completed if the internal model only has a split between Trend and Level risk. In that case the following template
(S.26.14.01.02) replaces the template above (S.26.14.01.01).

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|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050/R0300|Net Written Premiums|The total of the net written premiums for catastrophe risk shall be reported for<br>the products of the life insurance portfolio that are sensitive to the relevant risk<br>category.|
|C0060/R0300|Sum insured|The total sum insured for catastrophe risk shall be reported for the products of<br>the life insurance portfolio that are sensitive to the relevant risk category.|
|C0070/R0280-<br>R0300|Solvency Capital Requirements|The SCR for the relevant risk category, net of reinsurance.<br>For the aggregate risks, the net SCR after aggregation over the underlying<br>submodules should be reported.|
|C0080/R0280-<br>R0300|Mean|The mean of the probability distribution of the SCR|
|C0090/R0280-<br>R0300|Standard deviation|The Standard deviation of the probability distribution of the net SCR|
|C0100-<br>C0310/R0280-<br>R0300|Percentiles from 0.001 to<br>0.999|It is expected that the insurance and reinsurance undertakings indicate the<br>amounts of the percentiles required in the table related to the probability<br>distribution obtained based on the simulation process (net of reinsurance and<br>on discounted basis).|

_OPTION 1 – HEALTH RISK_

|Z0010|Type of Health risk modelled<br>in Life & Health?|In the closed list there are 3 options:<br>SLT, NSLT and SLT + NSLT|
|---|---|---|
|C0010/R0310,<br>R0360, R0560<br>C0030-<br>C0040/R0410-<br>R0460|Net Best Estimate<br>liability + Technical provisions<br>calculated as a whole|Best estimate shall be reported net of reinsurance and refers to the products of the<br>health insurance portfolio that are sensitive to the relevant risk category. TPs<br>calculated as a whole should be taken in as well.<br>The split for disability-morbidity risk aggregate refers to annuities paid out (‘APO’)<br>or not (‘ANPO’).|
|C0050/R0310,<br>R0360,<br>R0410-R0460,<br>R0560|Net Written Premiums|The total of the net written premiums shall be reported for the products of the<br>health insurance portfolio that are sensitive to the relevant risk category.|
|C0060/R0310,<br>R0360,<br>R0410-R0460,<br>R0560|Sum insured|The total sum insured shall be reported for the products of the health insurance<br>portfolio that are sensitive to the relevant risk category.|
|C0070/R0310-<br>R0570|Solvency Capital Requirements|The SCR for the relevant risk category, net of reinsurance.<br>The following explanations apply for C0070 – C0260:<br>For the aggregate risks, the SCR after aggregation over the underlying submodules<br>should be reported.|

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|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||For lapse risk the following applies:<br>— ‘Lapse’ covers exercising contractual options in a general sense.<br>— Risk of increase in lapse rates (R0480) and decrease of lapse rates (R0490) are<br>lapse risks other than mass lapse risk, where R0480 (R0490) covers the part<br>of the business leading to a loss if lapse rates increase (decrease) as defined in<br>the internal model.<br>— Risk of mass lapse (R0500) is risk of accumulation or catastrophe risk for<br>lapse as defined in the internal model.<br>‘Lapse type split (other than mass lapse)’ covers non-mass lapse risk if a split in<br>increase/decrease is not available and offers a split in three rough categories: ‘full<br>surrender’, i.e. termination of the contract, ‘partial surrender’ and ‘other’ exercising<br>of contractual options or ‘Policyholder behaviour’.|
|C0080/R0310-<br>R0570|Mean|The mean of the probability distribution of the net SCR|
|C0090/R0310-<br>R0570|Standard deviation|The Standard deviation of the probability distribution of the net SCR|
|C0100-<br>C0310/R0310-<br>R0570|Percentiles from 0.001 to<br>0.999|It is expected that the insurance and reinsurance undertakings indicate the<br>amounts of the percentiles required in the table related to the probability<br>distribution obtained based on the simulation process (net of reinsurance and<br>on discounted basis).|

_OPTION 2 – HEALTH RISK_

To be completed if the internal model only has a split between Trend and Level risk. In that case the following template
(S.26.14.01.05) replaces the template above (S.26.14.01.03).

|C0010/R0600|Net Best Estimate<br>liability + Technical provisions<br>calculated as a whole|Best estimate shall be reported net of reinsurance and refers to the products of the<br>health insurance portfolio that are sensitive to the relevant risk category. TPs<br>calculated as a whole should be taken in as well.<br>The split for disability-morbidity risk aggregate refers to annuities paid out (‘APO’)<br>or not (‘ANPO’).|
|---|---|---|
|C0050/R0600|Net Written Premiums|The total of the net written premiums shall be reported for the products of the<br>health insurance portfolio that are sensitive to the relevant risk category.|
|C0060/R0600|Sum insured|The total sum insured shall be reported for the products of the health insurance<br>portfolio that are sensitive to the relevant risk category.|
|C0070/R0580-<br>R0600|Solvency Capital Requirements|The SCR for the relevant risk category, net of reinsurance.<br>For the aggregate risks, the net SCR after aggregation over the underlying<br>submodules should be reported.|

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|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0080/R0580-<br>R0600|Mean|The mean of the probability distribution of the net SCR|
|C0090/R0580-<br>R0600|Standard deviation|The Standard deviation of the probability distribution of the net SCR|
|C0100-<br>C0310/R0580-<br>R0600|Percentiles from 0.001 to<br>0.999|It is expected that the insurance and reinsurance undertakings indicate the<br>amounts of the percentiles required in the table related to the probability<br>distribution obtained based on the simulation process (net of reinsurance and<br>on discounted basis).|

_SOLVENCY CAPITAL REQUIREMENTS_

|C0320/R0610|Total undiversified risk: Life<br>underwriting,<br>Health underwriting, Life and<br>Health underwriting|The sum of all (sub-) SCRs.<br>For lapse, please choose the sum as appropriate to the splits presented on the<br>most granular level.<br>Examples: (1) If lapse increase and lapse decrease and mass lapse are available,<br>please sum up these. Irrespectively if the lapse split is additionally available. (2) If<br>mass lapse and lapse split are available and also lapse split sublevels, please take<br>the sum of mass lapse and lapse split. If only sublevels of lapse split are available,<br>please chose those.|
|---|---|---|
|C0320/R0620|Diversification:<br>Life underwriting,<br>Health underwriting, Life and<br>Health underwriting|The diversification between the sub risks.<br>This amount should be reported as a negative value.|
|C0320/R0630|Diversified risk:<br>Life underwriting,<br>Health underwriting, Life and<br>Health underwriting|The aggregated SCR Life and Health risk after aggregating all sub risks.|

_**S.26.15 – Internal model: Operational risk**_

_General comments:_

This section relates to annual submission of information for individual entities.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and insurance and reinsurance undertakings.

Each undertaking can use their own operational risks classification.

The columns C0020-C0060 contain information on the scenarios defined by the undertaking. In case of multi-tier
classifications, data on at least the two highest levels of operational risk should be provided (define L1 as the highest
level and L2 the immediately lower one, if present). All the information to be filled in is related to the one year
forecasted loss probability distributions.

For an event type category defined as Level 1 (L1) occurrence, all numerical information (SCR, quantiles) should refer to
the aggregation of the risk made at that level. Of course, each category identified in the Level 2 (L2) occurrence could
come from an aggregation of lower levels loss distributions.

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|Internal scenario<br>classification<br>[free text]|Unique ID<br>[number]|Unique ID of parent level.<br>[number]|Col4|
|---|---|---|---|
|L2 A|201|101|Note that the ID of the containing level<br>is not valued for L1 levels, as the<br>ultimate parent level is the operational<br>risk itself.|
|L2 B|202|101|101|
|L2 C|203|101|101|
|L2 D|204|102|102|
|L2 E|205|102|102|
|L1 A|101|||
|L1 B|102|||

Operational Risk

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010|Is Basel L1 classification used?|Identify if the seven high-level categories (L1) specified in Basel II are used.<br>One of the options in the following closed list shall be used:<br>— Yes<br>— No|
|C0010/R0020|Is Basel L1 and L2 classifi­<br>cation used?|Identify if the Basel Level 1 and 2 categories and their hierarchy (which L2 are<br>included in each L1) specified in Basel II [Annex 7].<br>One of the options in the following closed list shall be used:<br>— Yes<br>— No|
|C0020|Scenario name|This table should be completed by all undertakings, also in the cases where the<br>undertaking answers ‘No’ to ‘C0010/R0010’ and/or ‘C0010/R0020’, with the<br>names of the internal scenarios used for Operational risk calculations by the<br>internal model.|
|C0030|Unique ID|This is a unique ID of the internal scenario. This should be consistent across<br>different reporting periods. This is a numeric field.|
|C0040|Unique ID of parent level.|This is a unique ID of the immediate parent internal scenario. This should be<br>consistent across different reporting periods. This is a numeric field.|
|C0050|Basel L1 classification mapping|For completion by undertakings which answer ‘Yes’ in C0010/R0010 or the<br>mapping to Basel L1 exists. Field should be empty if the scenario is higher<br>than level 2 in the classification.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||One of the options in the following closed list shall be used:<br>1. Internal fraud<br>2. External fraud<br>3. Employment practices and workspace safety<br>4. Damage to physical assets<br>5. Business disruption and system failures<br>6. Clients, products and business practices<br>7. Execution, delivery and process management|
|C0060|Basel L2 classification mapping|For completion by undertakings which answer ‘Yes’ in C0010/R0020 or the<br>mapping to Basel L2 exists. Field should be empty if the scenario is higher<br>than level 2 in the classification.<br>The occurrence ‘Other’ can be used in case the risk could be classified in a Level 1<br>Basel category but there is not a Level 2 one.<br>One of the options in the following closed list shall be used:<br>1.<br>Internal fraud – Unauthorized activity<br>2.<br>Internal fraud – Theft and fraud<br>3.<br>Internal fraud – Other<br>4.<br>External fraud – Theft and fraud<br>5.<br>External fraud – Systems security<br>6.<br>External fraud – Other<br>7.<br>Employment practices and workspace safety – Employee relations<br>8.<br>Employment practices and workspace safety – Safe environment<br>9.<br>Employment practices and workspace safety – Diversity and discrimination<br>10. Employment practices and workspace safety – Other<br>11. Damage to physical assets – Disasters and other events<br>12. Damage to physical assets – Other<br>13. Business disruption and system failures – Systems<br>14. Business disruption and system failures – Other<br>15. Clients, products and business practices – Suitability, disclosure and fiduciary<br>16. Clients, products and business practices – Improper business or market<br>practices<br>17. Clients, products and business practices – Product flaws<br>18. Clients, products and business practices – Selection, sponsorship and<br>exposure<br>19. Clients, products and business practices – Advisory activities|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||20. Clients, products and business practices – Other<br>21. Execution, delivery and process management – Transaction capture, execution<br>and maintenance<br>22. Execution, delivery and process management – Monitoring and reporting<br>23. Execution, delivery and process management – Customer intake and docu­<br>mentation<br>24. Execution, delivery and process management – Customer/client account<br>management<br>25. Execution, delivery and process management – Trade counterparties<br>26. Execution, delivery and process management – Vendors and suppliers<br>27. Execution, delivery and process management – Other|
|C0070|Probability Distribution|Identify the probability distribution. One of the options in the following closed list<br>shall be used:<br>1. Poisson-lognormal<br>2. Lognormal<br>3. Poisson-Pareto<br>4. Empirical<br>5. Pareto<br>6. Other, please specify<br>7. Obtained by aggregation of lower levels<br>Item 1 to 6 to be used in case the probability distribution is quantified; item 7 in<br>case the probability distribution is obtained by aggregation of lower level distribu­<br>tions.|
|C0080|Solvency Capital Requirement|Solvency capital requirement net of risk mitigating contracts per scenario.|
|C0090-C0210|Percentiles|Percentiles of the loss distribution (losses corresponds to the right tail) net of risk<br>mitigating contracts per scenario.|
|C0220/R0030|Total undiversified Level 2|Sum of stand-alone capital requirements contributions for Level 2 operational<br>risks classification.<br>Any lower aggregation level should be already considered.|
|C0220/R0040|Sum of diversification inside<br>Level 2 items|Difference between the sum of undiversified leaf risks SCR and C0220/R0030.<br>This amount should be reported as a negative value.<br>For example, if the lower level is L3 (the ones quantified with probability distribu­<br>tions), enter the difference between the sum of Level 3 and the sum of Level 2<br>(standalone).|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0220/R0050|Total undiversified Level 1|Sum of stand-alone capital requirements contributions for Level 1 operational<br>risks classification (if applicable, net of risk mitigating contracts).<br>Any lower aggregation level should be already considered.|
|C0220/R0060|Operational risk – diversifi­<br>cation between Level 1 items|Difference of C0220/R0050 and C0220/R0070.<br>This amount should be reported as a negative value.|
|C0220/R0070|Operational risk – diversified|Diversified operational risk capital requirement net of risk mitigating contracts.|

_**S.26.16 – Internal model – Model Changes**_

_General comments:_

This section relates to annual submission of information for individual entities.

The purpose of this template is to collect information on the characteristics of the changes to the model according to
the approved model change policy and on how the SCR has moved in an annual reporting period due to these changes,
that were implemented in that period. This period may be different from the one determined by the model change
policy on the accumulation of minor changes, for instance.

Minor changes to the model should not be double counted within or across reporting periods. Therefore, if a major
change includes minor changes or is the accumulation of minor changes, then either:

— remove the impact of these minor changes in the major change if the minor changes were implemented in a
previous reporting period; or

— include them in the ‘total minor changes’ and remove their effect from the major change due to accumulation of
minor change impact.

ITEM INSTRUCTIONS

_Type of Change_

_Change ID_

_Description of Change_

|C0030|Date of approval|Identify the ISO 8601 (yyyy–mm–dd) code of the date when approval is granted,<br>according to the decision of the NCA’s concerned.|
|---|---|---|
|C0040|Date of submission|Identify the ISO 8601 (yyyy–mm–dd) code of the date when the written appli­<br>cation for approval to the NCA’s concerned (for approved changes) was made.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050|Description of change to the<br>policy|Briefly describe the nature of the change and what aspects of the model have been<br>changed.|
|C0060|Change resulting from|One of the options in the following closed list shall be used:<br>1 – Change in risk profile<br>2 – Change in input data and assumptions<br>3 – Change in methodology<br>4 – Other|
|C0070|Other categorization and<br>explanation|Describe the categorisation if different from column C0060. If filled-in, then use<br>Other option in column C0060.|
|C0080|Market risk impact|If the market risk charge is impacted by the major model change then indicate it<br>here. One of the options in the following closed list shall be used:<br>Yes<br>No|
|C0090|CREDIT FinInstr risk impact|If the credit risk charge on financial instruments is impacted by the major model<br>change then indicate it here. One of the options in the following closed list shall<br>be used:<br>Yes<br>No|
|C0100|CREDIT NonFinInstr impact|If the credit risk charge on non-financial instruments is impacted by the major<br>model change then indicate it here. One of the options in the following closed list<br>shall be used:<br>Yes<br>No|
|C0110|Non-Life & Health NSLT risk<br>impact|If the non-life & health NSLT risk charge is impacted by the major model change<br>then indicate it here. One of the options in the following closed list shall be used:<br>Yes<br>No|
|C0120|Life & Health risk impact|If the life & health risk charge is impacted by the major model change then<br>indicate it here. One of the options in the following closed list shall be used:<br>Yes<br>No|
|C0130|Operational risk impact|If the operational risk charge is impacted by the major model change then<br>indicate it here. One of the options in the following closed list shall be used:<br>Yes<br>No|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0140|Pension risk impact|If the pension risk charge is impacted by the major model change then indicate it<br>here. One of the options in the following closed list shall be used:<br>Yes<br>No|
|C0150|Dependency structure and<br>correlation impact|If the diversification benefit due to changes to the dependency structure and/or<br>the correlations is impacted by the major model change then indicate it here. One<br>of the options in the following closed list shall be used:<br>Yes<br>No|
|C0160|Other (free text)|Describe how other modelled contributions (if any) to the SCR were impacted by<br>the model change.|
|C0170|Change qualification|One of the options in the following closed list shall be used:<br>1 – Qualitative<br>2 – Quantitative<br>3 – Combination of quantitative/qualitative|

_Change Impact_

|C0180|Total SCR value before change<br>(amount)|Amount of Total SCR (full model run including the standard formula part for<br>partial internal models and diversification benefit) value before the model change<br>in units of the reporting currency. Report only for major changes. The value<br>expected is as in S.23.01.01.01 R0580/C0010 for solos and S.23.01.04.01<br>R0680/C0010 for groups.|
|---|---|---|
|C0190|Reference date of SCR impact|Identify the ISO 8601 (yyyy–mm–dd) code of the reference date of the SCR<br>impact caused by the model change (major changes only). Specified date given<br>by the NCAs in the approval letter of the major change application from which<br>the approved model can be used to calculate the SCR.|
|C0200|Total SCR value after change<br>(amount)|Amount of Total SCR (full model run, if necessary, including the standard formula<br>part for partial internal models and diversification benefit) value after the model<br>change as specified in the model change application in units of the reporting<br>currency. Report only for major changes. The value expected is as in<br>S.23.01.01.01 R0580/C0010 for solos and S.23.01.04.01 R0680/C0010 for<br>groups.|
|C0210|Total SCR change %|The relative change of total SCR in percentage relative to major changes only.|
|C0220|Own Funds w/o change<br>(amount)|Total Eligible Own Funds without the model change in units of the reporting<br>currency. Report only for major changes. The value expected is as in<br>S.23.01.01.01 R0540/C0010 for solos and S.23.01.04.01 R0660/C0010 for<br>groups.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0230|Own Funds with change<br>(amount)|Total Eligible Own Funds with the model change in units of the reporting<br>currency. Report only for major changes. The value expected is as in<br>S.23.01.01.01 R0540/C0010 for solos and S.23.01.04.01 R0660/C0010 for<br>groups.|
|C0260|Other trigger|If the level of change in SCR is not the trigger for the major change classification,<br>then describe what criteria is classifying the change as major (only the relevant<br>trigger that triggered the change).|
|C0270|Other trigger impact (amount)|Impact amount in relation to the trigger in C0260 (other than SCR)|
|C0280|Other trigger impact %|Percentage impact in relation to the trigger in C0260 (other than SCR)|

|Minor Changes|Col2|Col3|
|---|---|---|
|C0220|Own Funds w/o change<br>(amount)|Total Eligible Own Funds without the minor model changes.|
|C0230|Own Funds with change<br>(amount)|Total Eligible Own Funds without the minor model changes plus the sum of<br>impacts of the minor model changes on the total Eligible Own Funds for this<br>reporting period.|
|C0240|SCR sum for minor changes<br>increasing SCR|Sum of impacts of only the minor model changes to the total SCR which<br>increased the SCR for this reporting period. The reference SCR value used<br>should be as in S.23.01.01.01 R0580/C0010 for solos and S.23.01.04.01<br>R0680/C0010 for groups.|
|C0250|SCR sum for minor changes<br>decreasing SCR|Sum of impacts of only the minor model changes to the total SCR which<br>decreased the SCR, in units of the reporting currency, for this reporting period.<br>The reference SCR value used should be as in S.23.01.01.01 R0580/C0010 for<br>solos and S.23.01.04.01 R0680/C0010 for groups.|
|C0290|Number of minor changes<br>implemented during the<br>reporting period|Number of minor changes implemented during the reporting period.|
|C0300|Threshold for accumulation|Threshold for accumulation as specified in the model change policy.|
|C0310|Reset|State whether one reset of the accumulation of minor changes has occurred in the<br>reporting period:<br>— Internal model minor changes reset occurred in the reporting period<br>— Internal model minor changes reset did not occur in the reporting period.|
|C0320|Reason for reset|Briefly, state the justification why a reset of the accumulation of minor changes<br>has occurred in the reporting period.|

_**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.

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Captive insurance and reinsurance undertakings complying with the conditions specified in Article 4(4) and (5) shall
only report tables corresponding to R0001 and R002/C0001 and R0010/C0010 to R0340/C0030.

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 an 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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0020|Ring–fenced fund, matching<br>adjustment portfolio or<br>remaining part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking and must be<br>consistent over time and with the fund/portfolio number reported in other<br>templates.|
|R0001/C0001|Simplifications used – fire risk|Identify whether an undertaking used simplifications for the calculation of fire<br>risk. The following options shall be used:<br>1 – Simplifications for the purposes of Article 90c<br>9 – Simplifications not used<br>If R0001/C0001 = 1, only C0880 shall be filled in for R2600.|

5.5.2023 EN Official Journal of the European Union L 120/991

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0002/C0001|Simplifications used – natural<br>catastrophe risk|Identify whether an undertaking used simplifications for the calculation of natural<br>catastrophe risk. The following options shall be used:<br>1 – Simplification for the purposes of Article 90b windstorm<br>2 – Simplification for the purposes of Article 90b earthquake<br>3 – Simplification for the purposes of Article 90b flood<br>4 – Simplification for the purposes of Article 90b hail<br>5 – Simplification for the purposes of Article 90b subsidence<br>9 – Simplifications not used<br>Options 1 to 5 may be used simultaneously.|

_Non–life catastrophe risk – Summary_

|C0010/R0010|SCR before risk mitigation –<br>Natural catastrophe risk|This is the total catastrophe risk before risk mitigation arising from all natural<br>catastrophe perils and taking into consideration the diversification effect between<br>the perils given in C0010/R0070.|
|---|---|---|
|C0010/R0020–<br>R0060|SCR before risk mitigation –<br>Natural catastrophe risk perils|This is the total capital requirement before risk mitigation per natural catastrophe<br>peril, taking into consideration the diversification effect between zones and<br>regions.<br>Per natural peril this amount is equal to the Catastrophe Risk Charge before risk<br>mitigation.|
|C0010/R0070|SCR before risk mitigation –<br>Diversification between perils|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different natural catastrophe perils.|
|C0020/R0010|Total risk mitigation – Natural<br>catastrophe risk|This is the total risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles arising from all natural catastrophe perils<br>and taking into consideration the diversification effect between the perils given in<br>C0020/R0070.|
|C0020/R0020–<br>R0060|Total risk mitigation – Natural<br>catastrophe risk perils|This is the total risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles per natural catastrophe peril.|
|C0020/R0070|Total risk mitigation – Diver­<br>sification between perils|Diversification effect arising from the aggregation of the risk mitigation effect of<br>the undertaking’s specific reinsurance contracts and special purpose vehicles<br>relating to different natural catastrophe perils.|
|C0030/R0010|SCR after risk mitigation –<br>Natural catastrophe risk|This is the total catastrophe risk after risk mitigation arising from all natural<br>catastrophe perils and taking into consideration the diversification effect<br>between the perils given in C0030/R0070.|
|C0030/R0020–<br>R0060|SCR after risk mitigation –<br>Natural catastrophe risk perils|This is the total capital requirement after risk mitigation per natural catastrophe<br>peril, taking into consideration the diversification effect between zones and<br>regions.|

L 120/992 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||Per natural peril this amount is equal to the Catastrophe Risk Charge after risk<br>mitigation.|
|C0030/R0070|SCR after risk mitigation –<br>Diversification between perils|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different natural catastrophe perils.|
|C0010/R0080|SCR before risk mitigation –<br>Catastrophe risk non–propor­<br>tional property reinsurance|This is the total catastrophe risk before risk mitigation arising from non–propor­<br>tional property reinsurance.|
|C0020/R0080|Total risk mitigation – Catas­<br>trophe risk non–proportional<br>property reinsurance|This is the total risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles for non–proportional property reinsurance.|
|C0030/R0080|SCR after risk mitigation –<br>Catastrophe risk non–propor­<br>tional property reinsurance|This is the total catastrophe risk after risk mitigation arising from non–propor­<br>tional property reinsurance.|
|C0010/R0090|SCR before risk mitigation –<br>Man–made catastrophe risk|This is the total catastrophe risk before risk mitigation arising from all man–made<br>perils and taking into consideration the diversification effect between the perils<br>given in C0010/R0160.|
|C0010/R0100–<br>R0150|SCR before risk mitigation –<br>Man–made catastrophe risk<br>perils|This is the total capital requirement before risk mitigation per man–made peril,<br>taking into consideration the diversification effect between sub–perils.<br>Per man–made peril this amount is equal to the Catastrophe Risk Charge before<br>risk mitigation.|
|C0010/R0160|SCR before risk mitigation –<br>Diversification between perils|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different man–made perils.|
|C0020/R0090|Total risk mitigation – Man–<br>made catastrophe risk|This is the total risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles arising from all man–made perils and<br>taking into consideration the diversification effect between the perils given in<br>C0020/R0160.|
|C0020/R0100–<br>R0150|Total risk mitigation – Man–<br>made catastrophe risk perils|This is the total risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles per man–made catastrophe peril.|
|C0020/R0160|Total risk mitigation – Diver­<br>sification between perils|Diversification effect arising from the aggregation of the risk mitigation effect of<br>the undertaking’s specific reinsurance contracts and special purpose vehicles<br>relating to different man–made perils.|

5.5.2023 EN Official Journal of the European Union L 120/993

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0090|SCR after risk mitigation –<br>Man–made catastrophe risk|This is the total catastrophe risk after risk mitigation arising from all man–made<br>catastrophe perils and taking into consideration the diversification effect between<br>the perils given in C0030/R0160.|
|C0030/R0100–<br>R0150|SCR after risk mitigation –<br>Man–made catastrophe risk<br>perils|This is the total capital requirement after risk mitigation per man–made catas­<br>trophe peril, taking into consideration the diversification effect between sub–<br>perils.<br>Per man–made peril this amount is equal to the Catastrophe Risk Charge after risk<br>mitigation.|
|C0030/R0160|SCR after risk mitigation –<br>Diversification between perils|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different man–made catastrophe perils.|
|C0010/R0170|SCR before risk mitigation –<br>Other non–life catastrophe risk|This is the total catastrophe risk before risk mitigation arising from all ‘other non–<br>life’ perils and taking into consideration the diversification effect between the<br>perils given in C0010/R0180.|
|C0010/R0180|SCR before risk mitigation –<br>Diversification between perils|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different ‘other non–life’ perils.|
|C0020/R0170|Total risk mitigation – Other<br>non–life catastrophe risk|This is the total risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles arising from all ‘other non–life’ perils and<br>taking into consideration the diversification effect between the perils given in<br>C0020/R0180.|
|C0020/R0180|Total risk mitigation – Diver­<br>sification between perils|Diversification effect arising from the aggregation of the risk mitigation effect of<br>the undertaking’s specific reinsurance contracts and special purpose vehicles<br>relating to different ‘other non–life’ perils.|
|C0030/R0170|SCR after risk mitigation –<br>Other non–life catastrophe risk|This is the total catastrophe risk after risk mitigation arising from all ‘other non–<br>life’ catastrophe perils and taking into consideration the diversification effect<br>between the perils given in C0030/R0180.|
|C0030/R0180|SCR after risk mitigation –<br>Diversification between perils|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different ‘other non–life’ catastrophe perils.|
|C0010/R0190|SCR before risk mitigation –<br>Total Non–life catastrophe risk<br>before diversification|This is the total catastrophe risk before risk mitigation arising from all the sub–<br>modules (Natural catastrophe, Non–proportional property reinsurance, Man–made<br>and ‘Other non–life’ catastrophe risks) before the diversification effect between the<br>sub–modules.|
|C0010/R0200|SCR before risk mitigation –<br>Diversification between sub–<br>modules|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different sub–modules (Natural catastrophe,<br>Non–proportional property reinsurance, Man–made and ‘Other non–life’ catas­<br>trophe risks).|

L 120/994 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0210|SCR before risk mitigation –<br>Total Non–life catastrophe risk<br>after diversification|This is the total catastrophe risk before risk mitigation arising from all the sub–<br>modules (Natural catastrophe, Non–proportional property reinsurance, Man–made<br>and ‘Other non–life’ catastrophe risks), taking into consideration the diversification<br>effect between the sub–modules given in C0010/R0200.|
|C0020/R0190|Total risk mitigation – Total<br>Non–life catastrophe risk<br>before diversification|This is the total risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles arising from all the sub–modules (Natural<br>catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–<br>life’ catastrophe risks), before the diversification effect between the sub–modules.|
|C0020/R0200|Total risk mitigation – Diver­<br>sification between sub–<br>modules|Diversification effect arising from the aggregation of the risk mitigation effect of<br>the undertaking’s specific reinsurance contracts and special purpose vehicles<br>relating to different sub–modules (Natural catastrophe, Non–proportional<br>property reinsurance, Man–made and ‘Other non–life’ catastrophe risks).|
|C0020/R0210|Total risk mitigation – Total<br>Non–life catastrophe risk after<br>diversification|This is the total risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles arising from all the sub–modules (Natural<br>catastrophe, Non–proportional property reinsurance, Man–made and ‘Other non–<br>life’ catastrophe risks), taking into consideration the diversification effect between<br>the sub–modules given in C0020/R0200.|
|C0030/R0190|SCR after risk mitigation –<br>Total Non–life catastrophe risk<br>before diversification|This is the total catastrophe risk after risk mitigation arising from all the sub–<br>modules (Natural catastrophe, Non–proportional property reinsurance, Man–made<br>and ‘Other non–life’ catastrophe risks), before the diversification effect between the<br>sub–modules.|
|C0030/R0200|SCR after risk mitigation –<br>Diversification between sub–<br>modules|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different sub–modules (Natural catastrophe, Non–<br>proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe<br>risks).|
|C0030/R0210|SCR after risk mitigation –<br>Total Non–life catastrophe risk<br>after diversification|This is the total catastrophe risk after risk mitigation arising from all the sub–<br>modules (Natural catastrophe, Non–proportional property reinsurance, Man–made<br>and ‘Other non–life’ catastrophe risks), taking into consideration the diversification<br>effect between the sub–modules given in item C0030/R0200.|
|_Health catas­_<br>_trophe risk –_<br>_Summary_|||
|C0010/R0300|SCR before risk mitigation –<br>Health catastrophe risk|This is the total catastrophe risk before risk mitigation arising from all Health<br>catastrophe risk sub–modules and taking into consideration the diversification<br>effect between the sub–modules given in C0010/R0340.|

5.5.2023 EN Official Journal of the European Union L 120/995

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0310–<br>R0330|SCR before risk mitigation –<br>Health catastrophe risk sub–<br>modules|This is the total capital requirement before risk mitigation per Health catastrophe<br>risk sub–modules, taking into consideration the diversification effect between the<br>countries.<br>Per Health catastrophe risk sub–module this amount is equal to the Catastrophe<br>Risk Charge before risk mitigation.|
|C0010/R0340|SCR before risk mitigation –<br>Diversification between sub–<br>modules|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different Health catastrophe risk sub–modules.|
|C0020/R0300|Total risk mitigation – Health<br>catastrophe risk|This is the total risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles arising from all Health catastrophe risk<br>sub–modules and taking into consideration the diversification effect between the<br>sub–modules given in C0020/R0340.|
|C0020/R0310–<br>R0330|Total risk mitigation – Health<br>catastrophe risk sub–modules|This is the total risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles per Health catastrophe risk sub–module.|
|C0020/R0340|Total risk mitigation – Diver­<br>sification between sub–<br>modules|Diversification effect arising from the aggregation of the risk mitigation effect of<br>the undertaking’s specific reinsurance contracts and special purpose vehicles<br>relating to different Health catastrophe risk sub–modules.|
|C0030/R0300|SCR after risk mitigation –<br>Health catastrophe risk|This is the total catastrophe risk after risk mitigation arising from all Health<br>catastrophe risk sub–modules and taking into consideration the diversification<br>effect between the sub–modules given in C0030/R0340.|
|C0030/R0310–<br>R0330|SCR after risk mitigation –<br>Health catastrophe risk sub–<br>modules|This is the total capital requirement after risk mitigation per Health catastrophe<br>risk sub–module, taking into consideration the diversification effect between coun­<br>tries.<br>Per Health catastrophe risk sub–module this amount is equal to the Catastrophe<br>Risk Charge after risk mitigation.|
|C0030/R0340|SCR after risk mitigation –<br>Diversification between sub–<br>modules|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different Health catastrophe risk sub–modules.|
|_Non–life catas­_<br>_trophe risk_|||
|_Natural catas­_<br>_trophe risk –_<br>_Windstorm_|||
|C0040/R0610–<br>R0780|Estimation of the gross<br>premium to be earned – Other<br>Regions|An estimate of the premiums to be earned by the insurance or reinsurance under­<br>taking, during the following year in relation to the 14 regions other than the<br>specified regions (include regions as specified in Annex III, except the ones<br>specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35),<br>for the contract in relation to the obligations of lines of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35 Fire and other damage covering<br>windstorm risk, including the proportional reinsurance obligations and marine,<br>aviation and transport insurance covering onshore property damage by wind­<br>storm, including the proportional reinsurance obligations.|

L 120/996 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts.|
|C0040/R0790|Estimation of the gross<br>premium to be earned – Total<br>Windstorm Other Regions<br>before diversifications|Total of the estimate of the premiums to be earned by the insurance or<br>reinsurance undertaking before diversification, during the following year for the<br>other 14 regions other than the specified regions.|
|C0050/R0400–<br>R0590|Exposure —specified Region|The sum of the total insured per each of the 23 specified regions for lines of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35:<br>— Fire and other damage, including the proportional reinsurance obligations, in<br>relation to contracts that cover windstorm risk and where the risk is situated<br>in this particular specified region; and<br>— Marine, aviation and transport insurance, including the proportional<br>reinsurance obligations, in relation to contracts that cover onshore property<br>damage by Windstorm and where the risk is situated in this particular<br>specified region.|
|C0050/R0600|Exposure – Total Windstorm<br>specified Regions before diver­<br>sification|Total of the exposure before diversification for the 23 specified regions.|
|C0060/R0400–<br>R0590|Specified Gross Loss —<br>specified Region|Specified gross windstorm loss per each of the 23 specified regions, taking into<br>consideration the effect of diversification effect between zones.|
|C0060/R0600|Specified Gross Loss – Total<br>Windstorm specified Regions<br>before diversification|Total of the specified gross loss before diversification for the 23 specified regions.|
|C0070/R0400–<br>R0590|Catastrophe Risk Charge<br>Factor before risk mitigation<br>—specified Region|The risk charge factor per each of the 23 specified regions for Windstorm, taking<br>into consideration the effect of diversification effect between zones.|
|C0070/R0600|Catastrophe Risk Charge<br>Factor before risk mitigation –<br>Total Windstorm specified<br>Regions before diversification|Ratio between total specified gross loss and total exposure.|
|C0080/R0400–<br>R0590|Scenario A or B —specified<br>Region|The larger of the capital requirement for Windstorm risk for each of the 23<br>specified regions according to scenario A or scenario B.<br>When determining the largest amount of scenario A and B, the risk mitigation<br>effect of the undertaking’s specific reinsurance contracts and special purpose<br>vehicles relating to this peril, shall be taken into account.|
|C0090/R0400–<br>R0590|Catastrophe Risk Charge<br>before risk mitigation —<br>specified Region|Capital requirement before risk mitigation arising from Windstorm for each of the<br>23 specified Regions corresponding to the larger of scenario A or B.|

5.5.2023 EN Official Journal of the European Union L 120/997

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090/R0600|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Windstorm specified Regions<br>before diversification|Total of the capital requirement before risk mitigation arising from Windstorm for<br>the 23 specified regions.|
|C0090/R0790|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Windstorm Other Regions<br>before diversifications|The capital requirement before risk mitigation for Windstorm risk in regions other<br>than the specified Regions. It is the amount of the instantaneous loss, without<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|
|C0090/R0800|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Windstorm all Regions before<br>diversification|Total of the capital requirement before risk mitigation arising from Windstorm for<br>all regions.|
|C0090/R0810|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect between<br>regions|Diversification effect arising from the aggregation of the Windstorm risks relating<br>to the different regions (both specified Regions and ‘other regions’)|
|C0090/R0820|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Windstorm after diversification|This is the total capital requirement before risk mitigation for Windstorm risk,<br>taking into consideration the diversification effect reported in item C0090/R0810.|
|C0100/R0400–<br>R0590|Estimated Risk Mitigation —<br>specified Region|Per each of the 23 specified Regions, the estimated risk mitigation effect,<br>corresponding to the selected scenario, of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles relating to this peril, excluding the<br>estimated reinstatement premiums.|
|C0100/R0600|Estimated Risk Mitigation –<br>Total Windstorm specified<br>Regions before diversification|Total of the estimated risk mitigation arising from Windstorm for the 23 specified<br>regions.|
|C0100/R0790|Estimated Risk Mitigation –<br>Total Windstorm Other<br>Regions before diversifications|For all the regions other the specified Regions, the estimated risk mitigation effect<br>of the undertaking’s specific reinsurance contracts and special purpose vehicles<br>relating to this peril, excluding the estimated reinstatement premiums.|
|C0100/R0800|Estimated Risk Mitigation –<br>Total Windstorm all Regions<br>before diversification|Total of the estimated risk mitigation arising from Windstorm for all regions.|
|C0110/R0400–<br>R0590|Estimated Reinstatement<br>Premiums —specified Region|For each of the 23 specified Regions, the estimated reinstatement premiums,<br>corresponding to the selected scenario, as a result of the undertaking’s specific<br>reinsurance contracts and special purpose vehicles relating to this peril.|

L 120/998 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0110/R0600|Estimated Reinstatement<br>Premiums – Total Windstorm<br>specified Regions before diver­<br>sification|Total of the estimated reinstatement premiums for the 23 specified regions.|
|C0110/R0790|Estimated Reinstatement<br>Premiums – Total Windstorm<br>Other Regions before diver­<br>sifications|For all the regions other than the specified Regions, the estimated reinstatement<br>premiums, as a result of the undertaking’s specific reinsurance contracts and<br>special purpose vehicles relating to this peril.|
|C0110/R0800|Estimated Reinstatement<br>Premiums – Total Windstorm<br>all Regions before diversifi­<br>cation|Total of the estimated reinstatement premiums for all regions.|
|C0120/R0400–<br>R0590|Catastrophe Risk Charge after<br>risk mitigation —specified<br>Region|Capital requirement, after the deduction of the risk mitigating effect of the under­<br>taking’s specific reinsurance contracts and special purpose vehicles relating to this<br>peril, arising from Windstorms in each of the specified regions, corresponding to<br>the selected scenario.|
|C0120/R0600|Catastrophe Risk Charge after<br>risk mitigation – Total<br>Windstorm specified Regions<br>before diversification|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the undertaking’s specific reinsurance contracts and special purpose vehicles for<br>the 23 specified regions.|
|C0120/R0790|Catastrophe Risk Charge after<br>risk mitigation – Total<br>Windstorm Other Regions<br>before diversifications|Capital requirement after risk mitigation for Windstorm risk in regions other than<br>the specified Regions. It is the amount of the instantaneous loss, including the<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|
|C0120/R0800|Catastrophe Risk Charge after<br>risk mitigation – Total<br>Windstorm all Regions before<br>diversification|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the undertaking’s specific reinsurance contracts and special purpose vehicles for all<br>regions.|
|C0120/R0810|Catastrophe Risk Charge after<br>risk mitigation – Diversifi­<br>cation effect between regions|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for Windstorm risks relating to the different regions (both<br>specified Regions and ‘other regions’).|
|C0120/R0820|Catastrophe Risk Charge after<br>risk mitigation – Total<br>Windstorm after diversification|This is the total capital requirement after risk mitigation for Windstorm risk,<br>taking into consideration the diversification effect given in item C0120/R0810.|

5.5.2023 EN Official Journal of the European Union L 120/999

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Natural catas­_<br>_trophe risk –_<br>_Earthquake_|||
|C0130/R1040–<br>R1210|Estimation of the gross<br>premium to be earned – Other<br>Regions|An estimate of the premiums to be earned by the insurance or reinsurance under­<br>taking, during the following year in relation to each of the 14 regions other than<br>the specified Regions (include regions as specified in Annex III, except the ones<br>specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35), for<br>the contract in relation to the obligations of lines of business, as defined in Annex<br>I to Delegated Regulation (EU) 2015/35:<br>— Fire and other damage covering earthquake risk, including the proportional<br>reinsurance obligations; and<br>— Marine, aviation and transport insurance covering onshore property damage<br>by earthquake, including the proportional reinsurance obligations.<br>Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts.|
|C0130/R1220|Estimation of the gross<br>premium to be earned – Total<br>Earthquake Other Regions<br>before diversification|Total of the estimate of the premiums to be earned, by the insurance or<br>reinsurance undertaking, during the following year for the other regions.|
|C0140/R0830–<br>R1020|Exposure —specified Region|The sum of the total insured per each of the 20 specified regions for the lines of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35:<br>— Fire and other damage, including the proportional reinsurance obligations, in<br>relation to contracts that cover Earthquake risk and where the risk is situated<br>in this particular specified region; and<br>— For lines of business Marine, aviation and transport insurance, including the<br>proportional reinsurance obligations, in relation to contracts that cover<br>onshore property damage by Earthquake and where the risk is situated in<br>this particular specified region.|
|C0140/R1030|Exposure – Total Earthquake<br>specified Regions before diver­<br>sification|Total of the exposure for the 20 specified regions.|
|C0150/R0830–<br>R1020|Specified Gross Loss —<br>specified Region|Specified gross Earthquake loss for each of the 20 specified regions, taking into<br>consideration the effect of diversification effect between zones.|
|C0150/R1030|Specified Gross Loss – Total<br>Earthquake specified Regions<br>before diversification|Total of the specified gross Earthquake loss for the 20 specified regions.|
|C0160/R0830–<br>R1020|Catastrophe Risk Charge<br>Factor before risk mitigation<br>—specified Region|The Risk Charge Factor per each of the 20 specified regions for Earthquake<br>according to the Standard Formula, taking into consideration the effect of diver­<br>sification effect between zones.|

L 120/1000 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0160/R1030|Catastrophe Risk Charge<br>Factor before risk mitigation –<br>Total Earthquake specified<br>Regions before diversification|Ratio between total specified gross loss and total exposure.|
|C0170/R0830–<br>R1020|Catastrophe Risk Charge<br>before risk mitigation —<br>specified Region|Capital requirement before risk mitigation arising from Earthquakes in each of the<br>20 specified Regions.|
|C0170/R1030|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Earthquake specified Regions<br>before diversification|Total of the capital requirement before risk mitigation arising from Earthquakes<br>for the 20 specified regions.|
|C0170/R1220|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Earthquake – Other Regions<br>before diversification|The capital requirement before risk mitigation for Earthquake risk in regions other<br>than the specified Regions. It is the amount of the instantaneous loss, without<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|
|C0170/R1230|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Earthquake – All Regions<br>before diversification|Total of the capital requirement before risk mitigation arising from Earthquakes<br>for all regions.|
|C0170/R1240|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect between<br>regions|Diversification effect arising from the aggregation of the Earthquake risks relating<br>to the different regions (both specified Regions and Other regions).|
|C0170/R1250|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Earthquake after diversification|This is the total capital requirement before risk mitigation for Earthquake risk,<br>taking into consideration the diversification effect given in C0170/R1240.|
|C0180/R0830–<br>R1020|Estimated Risk Mitigation —<br>specified Region|Per each of the 20 specified Regions the estimated risk mitigation effect of the<br>undertaking’s specific reinsurance contracts and special purpose vehicles relating<br>to this peril, excluding the estimated reinstatement premiums.|
|C0180/R1030|Estimated Risk Mitigation –<br>Total Earthquake specified<br>Regions before diversification|Total of the estimated Risk Mitigation for the 20 specified regions.|
|C0180/R1220|Estimated Risk Mitigation –<br>Total Earthquake – Other<br>Regions before diversification|For all the regions other than the specified Regions, the estimated risk mitigation<br>effect of the undertaking’s specific reinsurance contracts and special purpose<br>vehicles relating to this peril, excluding the estimated reinstatement premiums.|

5.5.2023 EN Official Journal of the European Union L 120/1001

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0180/R1230|Estimated Risk Mitigation –<br>Total Earthquake – All Regions<br>before diversification|Total of the estimated Risk Mitigation for all regions.|
|C0190/R0830–<br>R1020|Estimated Reinstatement<br>Premiums —specified Region|Per each of the 20 specified Regions the estimated reinstatement premiums as a<br>result of the undertaking’s specific reinsurance contracts and special purpose<br>vehicles relating to this peril.|
|C0190/R1030|Estimated Reinstatement<br>Premiums – Total Earthquake<br>specified Regions before diver­<br>sification|Total of the estimated reinstatement premiums for the 20 specified regions.|
|C0190/R1220|Estimated Reinstatement<br>Premiums – Total Earthquake<br>Other Regions before diver­<br>sification|For all the regions other than the specified Regions, the estimated reinstatement<br>premiums, as a result of the undertaking’s specific reinsurance contracts and<br>special purpose vehicles relating to this peril.|
|C0190/R1230|Estimated Reinstatement<br>Premiums – Total Earthquake<br>All Regions before diversifi­<br>cation|Total of the estimated reinstatement premiums for all regions.|
|C0200/R0830–<br>R1020|Catastrophe Risk Charge after<br>risk mitigation —specified<br>Region|Capital requirement, after the deduction of the risk mitigating effect of the under­<br>taking’s specific reinsurance contracts and special purpose vehicles relating to this<br>peril, arising from Earthquake in each of the 20 specified regions.|
|C0200/R1030|Catastrophe Risk Charge after<br>risk mitigation – Total<br>Earthquake specified Regions<br>before diversification|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the undertaking’s specific reinsurance contracts and special purpose vehicles<br>relating to this peril, arising from Earthquake for the 20 specified regions.|
|C0200/R1220|Catastrophe Risk Charge after<br>risk mitigation – Total<br>Earthquake Other Regions<br>before diversification|Capital requirement after risk mitigation for Earthquake risk in regions other than<br>the specified Regions. It is the amount of the instantaneous loss, including the<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|
|C0200/R1230|Catastrophe Risk Charge after<br>risk mitigation – Total<br>Earthquake All Regions before<br>diversification|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the undertaking’s specific reinsurance contracts and special purpose vehicles<br>relating to this peril, arising from Earthquake for all regions.|
|C0200/R1240|Catastrophe Risk Charge after<br>risk mitigation – Diversifi­<br>cation effect between regions|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for Earthquake risks relating to the different regions (both<br>specified Regions and Other regions).|
|C0200/R1250|Catastrophe Risk Charge after<br>risk mitigation – Total<br>Earthquake after diversification|This is the total capital requirement after risk mitigation for Earthquake risk,<br>taking into consideration the diversification effect given in C0200/R1240.|

L 120/1002 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Natural catas­_<br>_trophe risk –_<br>_Flood_|||
|C0210/R1410–<br>R1580|Estimation of the gross<br>premiums to be earned –<br>Other Regions|An estimate of the premiums to be earned by the insurance or reinsurance under­<br>taking, during the following year in relation to each of the 14 regions other than<br>the specified Regions (include regions as specified in Annex III, except the ones<br>specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35), for<br>the contract in relation to the obligations of lines of business, as defined in Annex<br>I to Delegated Regulation (EU) 2015/35:<br>— Fire and other damage covering flood risk, including the proportional<br>reinsurance obligations;<br>— Marine, aviation and transport insurance covering onshore property damage<br>by flood, including the proportional reinsurance obligations;<br>— Other motor insurance, including the proportional reinsurance obligations.<br>Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts.|
|C0210/R1590|Estimation of the gross<br>premium to be earned – Total<br>Flood Other Regions before<br>diversification|Total of the estimate of the premiums to be earned, by the insurance or<br>reinsurance undertaking, during the following year for the other regions.|
|C0220/R1260–<br>R1390|Exposure —specified Region|The sum of the total insured per each of the 14 specified regions of lines of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35:<br>— Fire and other damage, including the proportional reinsurance obligations, in<br>relation to contracts that cover Flood risk and where the risk is situated in this<br>particular specified region;<br>— Marine, aviation and transport insurance, including the proportional<br>reinsurance obligations, in relation to contracts that cover onshore property<br>damage by Flood and where the risk is situated in this particular specified<br>region; and<br>— Other motor insurance, including the proportional reinsurance obligations,<br>multiplied by 1.5, in relation to contracts that cover onshore property<br>damage by Flood and where the risk is situated in this particular specified<br>region.|
|C0220/R1400|Exposure – Total Flood<br>specified Regions before diver­<br>sification|Total of the exposure for the 14 specified regions.|
|C0230/R1260–<br>R1390|Specified Gross Loss —<br>specified Region|Specified gross Flood loss in each of the 14 specified regions, taking into<br>consideration the effect of diversification effect between zones.|
|C0230/R1400|Specified Gross Loss – Total<br>Flood specified Regions before<br>diversification|Total of the specified gross Flood loss for the 14 specified regions.|

5.5.2023 EN Official Journal of the European Union L 120/1003

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0240/R1260–<br>R1390|Catastrophe Risk Charge<br>Factor before risk mitigation<br>—specified Region|The Risk Charge Factor per each of the 14 specified regions for Flood according<br>to the Standard Formula, taking into consideration the effect of diversification<br>effect between zones.|
|C0240/R1400|Catastrophe Risk Charge<br>Factor before risk mitigation –<br>Total Flood specified Regions<br>before diversification|Ratio between total specified gross loss and total exposure.|
|C0250/R1260–<br>R1390|Scenario A or B —specified<br>Region|The larger of the capital requirement for Flood risk in each of the 14 specified<br>regions according to scenario A or scenario B.<br>When determining the largest amount of scenario A and B, the risk mitigation<br>effect of the undertaking’s specific reinsurance contracts and special purpose<br>vehicles relating to this peril, must be taken into account.|
|C0260/R1260–<br>R1390|Catastrophe Risk Charge<br>before risk mitigation –<br>specified Region|Capital requirement before risk mitigation arising from Floods in each of the 14<br>specified Regions, corresponding to the larger of scenario A or B.|
|C0260/R1400|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Flood specified Regions before<br>diversification|Total of the capital requirement before risk mitigation arising from Floods for the<br>14 specified regions.|
|C0260/R1590|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Flood Other Regions before<br>diversification|The capital requirement before risk mitigation for Flood risk in regions other than<br>the specified Regions. It is the amount of the instantaneous loss, without<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|
|C0260/R1600|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Flood All Regions before<br>diversification|Total of the capital requirement before risk mitigation arising from Floods for all<br>regions.|
|C0260/R1610|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect between<br>regions|Diversification effect arising from the aggregation of the Flood risks relating to the<br>different regions (both specified Regions and Other regions).|
|C0260/R1620|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Flood after diversification|This is the total capital requirement before risk mitigation for Flood risk, taking<br>into consideration the diversification effect given in C0260/R1610.|
|C0270/R1260–<br>R1390|Estimated Risk Mitigation —<br>specified Region|Per each of the 14 specified Regions the estimated risk mitigation effect,<br>corresponding to the selected scenario, of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles relating to this peril, excluding the<br>estimated reinstatement premiums.|

L 120/1004 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0270/R1400|Estimated Risk Mitigation –<br>Total Flood specified Regions<br>before diversification|Total of the estimated Risk Mitigation for the 14 specified regions.|
|C0270/R1590|Estimated Risk Mitigation –<br>Total Flood Other Regions<br>before diversification|For all the regions other than the specified Regions, the estimated risk mitigation<br>effect of the undertaking’s specific reinsurance contracts and special purpose<br>vehicles relating to this peril, excluding the estimated reinstatement premiums.|
|C0270/R1600|Estimated Risk Mitigation –<br>Total Flood All Regions before<br>diversification|Total of the estimated Risk Mitigation for all regions.|
|C0280/R1260–<br>R1390|Estimated Reinstatement<br>Premiums —specified Region|Per each of the 14 specified Regions the estimated reinstatement premiums,<br>corresponding to the selected scenario, as a result of the undertaking’s specific<br>reinsurance contracts and special purpose vehicles relating to this peril.|
|C0280/R1400|Estimated Reinstatement<br>Premiums – Total Flood –<br>specified Regions before diver­<br>sification|Total of the estimated reinstatement premiums for the 14 specified regions.|
|C0280/R1590|Estimated Reinstatement<br>Premiums – Total Flood –<br>Other Regions before diver­<br>sification|For all the regions other than the specified Regions, the estimated reinstatement<br>premiums, as a result of the undertaking’s specific reinsurance contracts and<br>special purpose vehicles relating to this peril.|
|C0280/R1600|Estimated Reinstatement<br>Premiums – Total Flood – All<br>Regions before diversification|Total of the estimated reinstatement premiums for all regions.|
|C0290/R1260–<br>R1390|Catastrophe Risk Charge after<br>risk mitigation – specified<br>Region|Capital requirement, after the deduction of the risk mitigating effect of the under­<br>taking’s specific reinsurance contracts and special purpose vehicles relating to this<br>peril, arising from Flood in each of the 14 specified regions, corresponding to the<br>selected scenario.|
|C0290/R1400|Catastrophe Risk Charge after<br>risk mitigation – Total Flood<br>—specified Regions before<br>diversification|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the undertaking’s specific reinsurance contracts and special purpose vehicles for<br>the 14 specified regions.|
|C0290/R1590|Catastrophe Risk Charge after<br>risk mitigation – Total Flood –<br>Other Regions before diver­<br>sification|Capital requirement after risk mitigation for Flood risk in regions other than the<br>specified Regions. It is the amount of the instantaneous loss, including the<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|
|C0290/R1600|Catastrophe Risk Charge after<br>risk mitigation – Total Flood –<br>All Regions before diversifi­<br>cation|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the undertaking’s specific reinsurance contracts and special purpose vehicles all<br>regions.|

5.5.2023 EN Official Journal of the European Union L 120/1005

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0290/R1610|Catastrophe Risk Charge after<br>risk mitigation – Diversifi­<br>cation effect between regions|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for Flood risks relating to the different regions (both specified<br>Regions and Other regions).|
|C0290/R1620|Catastrophe Risk Charge after<br>risk mitigation – Total Flood<br>after diversification|This is the total capital requirement after risk mitigation for Flood risk, taking into<br>consideration the diversification effect given in C0290/R1610.|
|_Natural catas­_<br>_trophe risk –_<br>_Hail_|||
|C0300/R1730–<br>R1900|Estimation of the gross<br>premiums to be earned –<br>Other Regions|An estimate of the premiums to be earned by the insurance or reinsurance under­<br>taking, during the following year and in relation to each of the 11 regions other<br>than the specified Regions (include regions as specified in Annex III, except the<br>ones specified in Annex V or in Annex XIII of Delegated Regulation (EU)<br>2015/35), for the contract in relation to the obligations of lines of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35:<br>— Fire and other damage covering hail risk, including the proportional<br>reinsurance obligations;<br>— Marine, aviation and transport insurance covering onshore property damage<br>by hail, including the proportional reinsurance obligations; and<br>— Other motor insurance, including the proportional reinsurance obligations.<br>Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts.|
|C0300/R1910|Estimation of the gross<br>premium to be earned – Total<br>Hail Other Regions before<br>diversification|Total of the estimate of the premiums to be earned, by the insurance or<br>reinsurance undertaking, during the following year for the other regions.|
|C0310/R1630–<br>R1710|Exposure —specified Region|The sum of the total insured per each of the 11 specified regions for lines of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35:<br>— Fire and other damage, including the proportional reinsurance obligations, in<br>relation to contracts that cover Hail risk and where the risk is situated in this<br>particular specified region;<br>— Marine, aviation and transport insurance, including the proportional<br>reinsurance obligations, in relation to contracts that cover onshore property<br>damage by Hail and where the risk is situated in this particular specified<br>region; and<br>— Other motor insurance, including the proportional reinsurance obligations,<br>multiplied by 5, in relation to contracts that cover onshore property<br>damage by Hail and where the risk is situated in this particular specified<br>region.|
|C0310/R1720|Exposure – Total Hail specified<br>Regions before diversification|Total of the exposure for the 11 specified regions.|

L 120/1006 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0320/R1630–<br>R1710|Specified Gross Loss —<br>specified Region|Specified gross Hail loss in each of the 9 specified regions, taking into<br>consideration the effect of diversification effect between zones.|
|C0320/R1720|Specified Gross Loss – Total<br>Hail specified Regions before<br>diversification|Total of the specified gross Hail loss for the 11 specified regions.|
|C0330/R1630–<br>R1710|Catastrophe Risk Charge<br>Factor before risk mitigation<br>—specified Region|The Risk Charge Factor per each of the 11 specified regions for Hail according to<br>the Standard Formula, taking into consideration the effect of diversification effect<br>between zones.|
|C0330/R1720|Catastrophe Risk Charge<br>Factor before risk mitigation –<br>Total Hail specified Regions<br>before diversification|Ratio between total specified gross loss and total exposure.|
|C0340/R1630–<br>R1710|Scenario A or B —specified<br>Region|The larger of the capital requirement for Hail risk in each of the 9 specified<br>regions according to scenario A or scenario B.<br>When determining the largest amount of scenario A and B, the risk mitigation<br>effect of the undertaking’s specific reinsurance contracts and special purpose<br>vehicles relating to this peril, must be taken into account.|
|C0350/R1630–<br>R1710|Catastrophe Risk Charge<br>before risk mitigation —<br>specified Region|Capital requirement before risk mitigation arising from Hails in each of the 11<br>specified Regions corresponding to the larger of scenario A or B.|
|C0350/R1720|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Hail specified Regions before<br>diversification|Total of the capital requirement before risk mitigation arising from Hails for the<br>11 specified regions.|
|C0350/R1910|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Hail Other Regions before<br>diversification|The capital requirement before risk mitigation for Hail risk in regions other than<br>the specified Regions. It is the amount of the instantaneous loss, without<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|
|C0350/R1920|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Hail All Regions before diver­<br>sification|Total of the capital requirement before risk mitigation arising from Hails for all<br>regions.|
|C0350/R1930|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect between<br>regions|Diversification effect arising from the aggregation of the Hail risks relating to the<br>different regions (both specified Regions and other regions).|
|C0350/R1940|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Hail after diversification|This is the total capital requirement before risk mitigation for Hail risk, taking into<br>consideration the diversification effect given in C0350/R1930.|

5.5.2023 EN Official Journal of the European Union L 120/1007

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0360/R1630–<br>R1710|Estimated Risk Mitigation —<br>specified Region|Per each of the 9 specified Regions the estimated risk mitigation effect,<br>corresponding to the selected scenario, of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles relating to this peril, excluding the<br>estimated reinstatement premiums.|
|C0360/R1720|Estimated Risk Mitigation –<br>Total Hail specified Region<br>before diversification|Total of the estimated risk mitigation for the 11 specified regions.|
|C0360/R1910|Estimated Risk Mitigation –<br>Total Hail Other Regions<br>before diversification|For all the regions other than the specified Regions, the estimated risk mitigation<br>effect of the undertaking’s specific reinsurance contracts and special purpose<br>vehicles relating to this peril, excluding the estimated reinstatement premiums.|
|C0360/R1920|Estimated Risk Mitigation –<br>Total Hail All Regions before<br>diversification|Total of the estimated risk mitigation for all regions.|
|C0370/R1630–<br>R1710|Estimated Reinstatement<br>Premiums —specified Region|Per each of the 11 specified Regions the estimated reinstatement premiums,<br>corresponding to the selected scenario, as a result of the undertaking’s specific<br>reinsurance contracts and special purpose vehicles relating to this peril.|
|C0370/R1720|Estimated Reinstatement<br>Premiums – Total Hail<br>specified Regions before diver­<br>sification|Total of the estimated reinstatement premiums for the 11 specified regions.|
|C0370/R1910|Estimated Reinstatement<br>Premiums – Total Hail Other<br>Regions before diversification|For all the regions other than the specified Regions, the estimated reinstatement<br>premiums, as a result of the undertaking’s specific reinsurance contracts and<br>special purpose vehicles relating to this peril.|
|C0370/R1920|Estimated Reinstatement<br>Premiums – Total Hail All<br>Regions before diversification|Total of the estimated reinstatement premiums for all regions.|
|C0380/R1630–<br>R1710|Catastrophe Risk Charge after<br>risk mitigation —specified<br>Region|Capital requirement, after the deduction of the risk mitigating effect of the under­<br>taking’s specific reinsurance contracts and special purpose vehicles relating to this<br>peril, arising from Hail in each of the 11 specified Regions, corresponding to the<br>selected scenario.|
|C0380/R1720|Catastrophe Risk Charge after<br>risk mitigation – Total Hail<br>specified Regions before diver­<br>sification|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the undertaking’s specific reinsurance contracts and special purpose vehicles for<br>the 11 specified regions.|
|C0380/R1910|Catastrophe Risk Charge after<br>risk mitigation – Total Hail<br>Other Regions before diver­<br>sification|Capital requirement after risk mitigation for Hail risk in regions other than the<br>specified Regions. It is the amount of the instantaneous loss, including the<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|

L 120/1008 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0380/R1920|Catastrophe Risk Charge after<br>risk mitigation – Total Hail All<br>Regions before diversification|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the undertaking’s specific reinsurance contracts and special purpose vehicles for all<br>regions.|
|C0380/R1930|Catastrophe Risk Charge after<br>risk mitigation – Diversifi­<br>cation effect between regions|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for Hail risks relating to the different regions (both specified<br>Regions and Other regions).|
|C0380/R1940|Catastrophe Risk Charge after<br>risk mitigation – Total Hail<br>after diversification|This is the total capital requirement after risk mitigation for Hail risk, taking into<br>consideration the diversification effect given in C0380/R1930.|
|_Natural catas­_<br>_trophe risk –_<br>_Subsidence_|||
|C0390/R1950|Estimation of the gross<br>premium to be earned – Total<br>Subsidence before diversifi­<br>cation|An estimate of the premiums to be earned, by the insurance or reinsurance<br>undertaking, during the following year, for the contract in relation to the<br>obligations of fire and other damage, including the proportional reinsurance<br>obligations.<br>Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts, and in relation to the territory of France.|
|C0400/R1950|Exposure – Total Subsidence<br>before diversification|The sum of the total insured made up of the geographical divisions of the<br>territory of France for fire and other damage, including the proportional<br>reinsurance obligations, which are sufficiently homogeneous in relation to the<br>subsidence risk that the insurance and reinsurance undertakings are exposed to<br>in relation to the territory. Together the zones shall comprise the whole territory.|
|C0410/R1950|Specified Gross Loss – Total<br>Subsidence before diversifi­<br>cation|Specified gross subsidence loss, before taking into consideration the effect of<br>diversification effect between zones.|
|C0420/R1950|Catastrophe Risk Charge<br>Factor before risk mitigation –<br>Total Subsidence before diver­<br>sification|The Risk Charge Factor of the territory of France for subsidence, before taking<br>into consideration the effect of diversification effect between zones.|
|C0430/R1950|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Subsidence before diversifi­<br>cation|The capital requirement before risk mitigation for Subsidence risk in the territory<br>of France. It is the amount of the instantaneous loss, without deduction of the<br>amounts recoverable from reinsurance contracts and Special Purpose Vehicles,<br>which for subsidence is equal to the Specified Gross Loss (item C0410/R1950).|
|C0430/R1960|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect between<br>zones|Diversification effect arising from the aggregation of the Subsidence risks relating<br>to the different zones of the territory of France.|

5.5.2023 EN Official Journal of the European Union L 120/1009

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0430/R1970|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Subsidence after diversification|This is the total capital requirement before risk mitigation for subsidence risk,<br>taking into consideration the diversification effect given in item C0430/R1960.|
|C0440/R1950|Estimated Risk Mitigation –<br>Total Subsidence before diver­<br>sification|The estimated risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles relating to this peril, excluding the<br>estimated reinstatement premiums.|
|C0450/R1950|Estimated Reinstatement<br>Premiums – Total Subsidence<br>before diversification|The estimated reinstatement premiums as a result of the undertaking’s specific<br>reinsurance contracts and special purpose vehicles relating to this peril.|
|C0460/R1950|Catastrophe Risk Charge after<br>risk mitigation – Total<br>Subsidence before diversifi­<br>cation|Capital requirement, after the deduction of the risk mitigating effect of the under­<br>taking’s specific reinsurance contracts and special purpose vehicles relating to this<br>peril, arising from subsidence.|
|C0460/R1960|Catastrophe Risk Charge after<br>risk mitigation – Diversifi­<br>cation effect between zones|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for Subsidence risks relating to the different zones of the territory<br>of France.|
|C0460/R1970|Catastrophe Risk Charge after<br>risk mitigation – Total<br>Subsidence after diversification|This is the total capital requirement after risk mitigation for subsidence risk,<br>taking into consideration the diversification effect given in item C0460/R1960.|
|_Natural catas­_<br>_trophe risk –_<br>_Non–propor­_<br>_tional property_<br>_reinsurance_|||
|C0470/R2000|Estimation of the gross<br>premium to be earned|An estimate of the premiums to be earned, by the insurance or reinsurance<br>undertaking, during the following year, for the contract in relation to the<br>obligations of the line of business, as defined in Annex I to Delegated Regulation<br>(EU) 2015/35, non–proportional property reinsurance other than non–propor­<br>tional reinsurance obligations relating to insurance obligations included in lines<br>of business 9 and 21.<br>Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts.|
|C0480/R2000|Catastrophe Risk Charge<br>before risk mitigation|The capital requirement before risk mitigation for non–proportional property<br>reinsurance. It is the amount of the instantaneous loss, without deduction of<br>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<br>contracts and special purpose vehicles relating to risks arising from accepted<br>non–proportional property reinsurance, excluding the estimated reinstatement<br>premiums.|

L 120/1010 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0500/R2000|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the undertaking’s specific<br>retrocession contracts and special purpose vehicles relating to risks arising from<br>accepted non–proportional property reinsurance.|
|C0510/R2000|Catastrophe Risk Charge after<br>risk mitigation|Capital requirement, after the deduction of the risk mitigating effect of the under­<br>taking’s specific retrocession contracts and special purpose vehicles relating to<br>risks arising from accepted non–proportional property reinsurance.|
|_Man–made_<br>_catastrophe risk_<br>_– Motor Vehicle_<br>_Liability_|||
|C0520/R2100|Number of vehicles policy<br>limit above 24M EUR|Number of vehicles insured by the insurance or reinsurance undertaking in line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Motor<br>vehicle liability insurance, including proportional reinsurance obligations, with a<br>deemed policy limit above 24 000 000 Euro.|
|C0530/R2100|Number of vehicles policy<br>limit below or equal to 24M<br>EUR|Number of vehicles insured by the insurance or reinsurance undertaking in line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Motor<br>vehicle liability insurance, including proportional reinsurance obligations, with a<br>deemed policy limit below or equal to 24 000 000 Euro.|
|C0540/R2100|Catastrophe Risk Charge<br>Motor Vehicle Liability before<br>risk mitigation|This is the total capital requirement before risk mitigation for Motor Vehicle<br>Liability risk.|
|C0550/R2100|Estimated Risk Mitigation|The estimated risk mitigation effect of the undertaking’s specific retrocession<br>contracts and special purpose vehicles relating to risks arising from Motor<br>Vehicle Liability, excluding the estimated reinstatement premiums.|
|C0560/R2100|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the undertaking’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>Motor Vehicle Liability.|
|C0570/R2100|Catastrophe Risk Charge<br>Motor Vehicle Liability after<br>risk mitigation|Capital requirement, after the deduction of the risk mitigating effect of the under­<br>taking’s specific retrocession contracts and special purpose vehicles, relating to<br>risks arising from Motor Vehicle Liability.|

5.5.2023 EN Official Journal of the European Union L 120/1011

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Man–made_<br>_catastrophe risk_<br>_– Marine Tanker_<br>_Collision_|||
|C0580/R2200|Type of cover Catastrophe<br>Risk Charge Share marine hull<br>in tanker t before risk miti­<br>gation|This is the capital requirement before risk mitigation, per each marine hull cover,<br>for risks arising from Marine Tanker Collision.<br>The maximum relates to all oil and gas tankers insured by the insurance or<br>reinsurance undertaking in respect of tanker collision in lines of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35:<br>— Marine, aviation and transport, including proportional reinsurance obligations;<br>and<br>— Non–proportional marine, aviation and transport reinsurance.<br>The amount for this cover is equal to the sum insured accepted by the insurance<br>or reinsurance undertaking for marine insurance and reinsurance in relation to<br>each tanker.|
|C0590/R2200|Catastrophe Risk Charge Share<br>marine liability in tanker t<br>before risk mitigation|This is the capital requirement before risk mitigation, per marine liability cover,<br>for risks arising from Marine Tanker Collision.<br>The maximum relates to all oil and gas tankers insured by the insurance or<br>reinsurance undertaking in respect of tanker collision in lines of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35:<br>— Marine, aviation and transport, including proportional reinsurance obligations;<br>and<br>— Non–proportional marine, aviation and transport reinsurance.<br>The amount for this cover is equal to the sum insured accepted by the insurance<br>or reinsurance undertaking for marine insurance and reinsurance in relation to<br>each tanker.|
|C0600/R2200|Catastrophe Risk Charge Share<br>marine oil pollution liability in<br>tanker t before risk mitigation|This is the capital requirement before risk mitigation, per marine oil pollution<br>liability cover, for risks arising from Marine Tanker Collision.<br>The maximum relates to all oil and gas tankers insured by the insurance or<br>reinsurance undertaking in respect of tanker collision in lines of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35:<br>— Marine, aviation and transport, including proportional reinsurance obligations;<br>and<br>— Non–proportional marine, aviation and transport reinsurance.<br>The amount for this cover is equal to the sum insured accepted by the insurance<br>or reinsurance undertaking for marine insurance and reinsurance in relation to<br>each tanker.|

L 120/1012 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0610/R2200|Catastrophe Risk Charge<br>Marine Tanker Collision before<br>risk mitigation|This is the total capital requirement before risk mitigation for risks arising from<br>Marine Tanker Collision.|
|C0620/R2200|Estimated Risk Mitigation|The estimated risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles relating to risks arising from Marine<br>Tanker Collision, excluding the estimated reinstatement premiums.|
|C0630/R2200|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the undertaking’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>Marine Tanker Collision.|
|C0640/R2200|Catastrophe Risk Charge<br>Marine Tanker Collision after<br>risk mitigation|The total capital requirement after risk mitigation, after the deduction of the risk<br>mitigating effect of the undertaking’s specific retrocession contracts and special<br>purpose vehicles, relating to risks arising from Marine Tanker Collision.|
|C0650/R2200|Name vessel|Name of the corresponding vessel.|
|_Man–made_<br>_catastrophe risk_<br>_– Marine_<br>_Platform_<br>_Explosion_|||

5.5.2023 EN Official Journal of the European Union L 120/1013

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0660–C0700/<br>R2300|Catastrophe Risk Charge<br>Marine Platform Explosion – <br>_Type of cover_ – before risk<br>mitigation|This is the capital requirement before risk mitigation, per type of cover (Property<br>damage, Removal of wreckage, Loss of production income, Capping of the well or<br>making the well secure, Liability insurance and reinsurance obligations), for risks<br>arising from Marine Platform Explosion.<br>The maximum relates to all oil and gas offshore platforms insured by the<br>insurance or reinsurance undertaking in respect of platform explosion in lines<br>of business, as defined in Annex I to Delegated Regulation (EU) 2015/35:<br>— Marine, aviation and transport, including proportional reinsurance obligations;<br>and<br>— Non–proportional marine, aviation and transport reinsurance.<br>The amount per type of cover is equal to the sum insured for the specific type of<br>cover accepted by the insurance or reinsurance undertaking in relation to the<br>selected platform.|
|C0710/R2300|Catastrophe Risk Charge<br>Marine Platform Explosion<br>before risk mitigation|This is the total capital requirement before risk mitigation for risks arising from<br>Marine Platform Explosion.|
|C0720/R2300|Estimated Risk Mitigation|The estimated risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles relating to risks arising from Marine<br>Platform Explosion, excluding the estimated reinstatement premiums.|
|C0730/R2300|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the undertaking’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>Marine Platform Explosion.|
|C0740/R2300|Catastrophe Risk Charge<br>Marine Platform Explosion<br>after risk mitigation|Capital requirement, after the deduction of the risk mitigating effect of the under­<br>taking’s specific retrocession contracts and special purpose vehicles, relating to<br>risks arising from Marine Platform Explosion.|
|C0750/R2300|Name platform|Name of the corresponding platform.|
|_Number of_<br>_vessels_|||
|C0781/R2421|Number of vessels below the<br>threshold of EUR 250k|This is the number of vessels below the threshold of EUR 250k|
|_Man–made_<br>_catastrophe risk_<br>_– Marine_|||
|C0760/R2400|Catastrophe Risk Charge<br>Marine before risk mitigation –<br>Total before diversification|This is the total capital requirement before risk mitigation, before diversification<br>effect between types of events, for marine risks.|

L 120/1014 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0760/R2410|Catastrophe Risk Charge<br>Marine before risk mitigation –<br>Diversification between type of<br>event|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different type of events for marine risks.|
|C0760/R2420|Catastrophe Risk Charge<br>Marine before risk mitigation –<br>Total after diversification|This is the total capital requirement before risk mitigation, after diversification<br>effect between the types of events, for marine risks.|
|C0770/R2400|Estimated Total Risk Miti­<br>gation – Total before diversifi­<br>cation|This is the total risk mitigation effect, before diversification effect between types of<br>events, of the undertaking’s specific reinsurance contracts and special purpose<br>vehicles arising from the marine risks.|
|C0780/R2400|Catastrophe Risk Charge<br>Marine after risk mitigation –<br>Total before diversification|This is the total capital requirement after risk mitigation, before diversification<br>effect between types of events, for marine risks.|
|C0780/R2410|Catastrophe Risk Charge<br>Marine after risk mitigation –<br>Diversification between type of<br>event|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different type of events for marine risks.|
|C0780/R2420|Catastrophe Risk Charge<br>Marine after risk mitigation –<br>Total after diversification|This is the total capital requirement after risk mitigation, after diversification effect<br>between the types of events, for marine risks.|
|_Man–made_<br>_catastrophe risk_<br>_– Aviation_|||
|C0790–C0800/<br>R2500|Catastrophe Risk Charge<br>Aviation before risk mitigation<br>–_ Type of cover_– before risk<br>mitigation|This is the capital requirement before risk mitigation, per type of cover (Aviation<br>hull and Aviation liability), for risks arising from Aviation.<br>The maximum relates to all aircrafts insured by the insurance or reinsurance<br>undertaking in lines of business, as defined in Annex I to Delegated Regulation<br>(EU) 2015/35:<br>— Marine, aviation and transport, including proportional reinsurance obligations;<br>and<br>— Non–proportional marine, aviation and transport reinsurance.<br>The amount per type of cover is equal to the sum insured for the specific type of<br>cover accepted by the insurance or reinsurance undertaking for aviation insurance<br>and reinsurance and in relation to the selected aircraft.|
|C0810/R2500|Catastrophe Risk Charge<br>Aviation before risk mitigation|This is the total capital requirement before risk mitigation for risks arising from<br>Aviation.|

5.5.2023 EN Official Journal of the European Union L 120/1015

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0820/R2500|Estimated Risk Mitigation|The estimated risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles relating to risks arising from Aviation,<br>excluding the estimated reinstatement premiums.|
|C0830/R2500|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the undertaking’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>Aviation.|
|C0840/R2500|Catastrophe Risk Charge<br>Aviation after risk mitigation –<br>Total (row)|The total capital requirement after risk mitigation, after the deduction of the risk<br>mitigating effect of the undertaking’s specific retrocession contracts and special<br>purpose vehicles, relating to risks arising from Aviation.|
|_Man–made_<br>_catastrophe risk_<br>_– Fire_|||
|C0850/R2600|Catastrophe Risk Charge Fire<br>before risk mitigation|This is the total capital requirement before risk mitigation for Fire risks.<br>This amount is equal to the largest fire risk concentration of an insurance or<br>reinsurance undertaking being the set of buildings with the largest sum insured<br>that meets the following conditions:<br>— The insurance or reinsurance undertaking has insurance or reinsurance<br>obligations in lines of business, as defined in Annex I to Delegated Regulation<br>(EU) 2015/35 Fire and other damage to property insurance, including propor­<br>tional reinsurance obligations, in relation to each building which cover<br>damage due to fire or explosion, including as a result of terrorist attacks.<br>— 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<br>contracts and special purpose vehicles relating to risks arising from Fire,<br>excluding the estimated reinstatement premiums.|
|C0870/R2600|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the undertaking’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>Fire.|
|C0880/R2600|Catastrophe Risk Charge after<br>risk mitigation Fire|The total capital requirement after risk mitigation, after the deduction of the risk<br>mitigating effect of the undertaking’s specific retrocession contracts and special<br>purpose vehicles, relating to risks arising from Fire.|

L 120/1016 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Man–made_<br>_catastrophe risk_<br>_– Liability_|||
|C0890/R2700–<br>R2740|Earned premium following 12<br>months –Type of cover|Premiums earned, per type of cover, by the insurance or reinsurance undertaking,<br>during the following 12 months, in relation to insurance and reinsurance<br>obligations in liability risks, for the following type of covers:<br>— Professional malpractice liability insurance and proportional reinsurance<br>obligations other than professional malpractice liability insurance and<br>reinsurance for self–employed crafts persons or artisans;<br>— Employers liability insurance and proportional reinsurance obligations;<br>— Directors and officers liability insurance and proportional reinsurance<br>obligations;<br>— Liability insurance and reinsurance obligations included in line of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35, General liability<br>insurance,<br>including<br>proportional<br>reinsurance<br>obligations,<br>other than<br>obligations included in liability risk groups 1 to 3 and other than personal<br>liability insurance and proportional reinsurance and other than professional<br>malpractice liability insurance and reinsurance for self–employed crafts<br>persons or artisans;<br>— Non–proportional reinsurance.<br>For this purpose premiums shall be gross, without deduction of premiums for<br>reinsurance contracts.|
|C0890/R2750|Earned premium following 12<br>months – Total|Total for all types of covers of premiums earned by the insurance or reinsurance<br>undertaking, during the following 12 months.|
|C0900/R2700–<br>R2740|Largest liability limit provided<br>– Type of cover|The largest liability limit, per type of cover, provided by the insurance or<br>reinsurance undertaking in liability risks.|
|C0910/R2700–<br>R2740|Number of claims – Type of<br>cover|The number of claims, per type of cover, which is equal to the lowest integer that<br>exceeds the amount according to the provided formula.|
|C0920/R2700–<br>R2740|Catastrophe Risk Charge<br>Liability before risk mitigation<br>– Type of cover|This is the capital requirement before risk mitigation, per type of cover, for<br>liability risks.|
|C0920/R2750|Catastrophe Risk Charge<br>Liability before risk mitigation<br>– Total|Total for all types of cover of the capital requirement before risk mitigation for<br>liability risks.|
|C0930/R2700–<br>R2740|Estimated Risk Mitigation –<br>Type of cover|The estimated risk mitigation effect, per type of cover, of the undertaking’s<br>specific reinsurance contracts and special purpose vehicles relating to risks<br>arising from Liability, excluding the estimated reinstatement premiums.|

5.5.2023 EN Official Journal of the European Union L 120/1017

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0930/R2750|Estimated Risk Mitigation –<br>Total|Total for all types of cover of the estimated risk mitigation.|
|C0940/R2700–<br>R2740|Estimated Reinstatement<br>Premiums – Type of cover|The estimated reinstatement premiums, per type of cover, as a result of the<br>undertaking’s specific reinsurance contracts and special purpose vehicles relating<br>to risks arising from Liability.|
|C0940/R2750|Estimated Reinstatement<br>Premiums – Total|Total for all types of cover of the estimated reinstatement premiums.|
|C0950/R2700–<br>R2740|Catastrophe Risk Charge<br>Liability after risk mitigation –<br>Type of cover|Capital requirement, per type of cover, after the deduction of the risk mitigating<br>effect of the undertaking’s specific retrocession contracts and special purpose<br>vehicles, relating to risks arising from Liability.|
|C0950/R2750|Catastrophe Risk Charge<br>Liability after risk mitigation –<br>Total|Total for all types of cover of the capital requirement, after the deduction of the<br>risk mitigating effect of the undertaking’s specific retrocession contracts and<br>special purpose vehicles, relating to risks arising from Liability.|
|C0960/R2800|Catastrophe Risk Charge<br>Liability before risk mitigation<br>– Total before diversification|This is the total capital requirement before risk mitigation, before diversification<br>effect between types of cover, for liability risks.|
|C0960/R2810|Catastrophe Risk Charge<br>Liability before risk mitigation<br>– Diversification between type<br>of cover|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different type of covers for liability risks.|
|C0960/R2820|Catastrophe Risk Charge<br>Liability before risk mitigation<br>– Total after diversification|This is the total capital requirement before risk mitigation, after diversification<br>effect between the types of covers, for liability risks.|
|C0970/R2800|Estimated Total Risk Miti­<br>gation – Total before diversifi­<br>cation|This is the estimated total risk mitigation, before diversification effect between<br>types of cover, for liability risks.|
|C0980/R2800|Catastrophe Risk Charge<br>Liability after risk mitigation –<br>Total before diversification|This is the total capital requirement after risk mitigation, before diversification<br>effect between types of cover, for liability risks.|
|C0980/R2810|Catastrophe Risk Charge<br>Liability after risk mitigation –<br>Diversification between type of<br>cover|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different type of covers for liability risks.|
|C0980/R2820|Catastrophe Risk Charge<br>Liability after risk mitigation –<br>Total after diversification|This is the total capital requirement after risk mitigation, after diversification effect<br>between the types of covers, for liability risks.|

L 120/1018 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Man–made_<br>_catastrophe risk_<br>_– Credit &_<br>_Suretyship_|||
|C0990/R2900–<br>R2910|Exposure (individual or group)<br>– Largest exposure|Two largest gross credit insurance exposures of the insurance or reinsurance<br>undertaking based on a comparison of the net loss–given–default of the credit<br>insurance exposures, being the loss–given–default after deduction of the amounts<br>recoverable from reinsurance contracts and special purpose vehicles.|
|C0990/R2920|Exposure (individual or group)<br>– Total|Total of the two largest gross credit insurance exposures of the insurance or<br>reinsurance undertaking based on a comparison of the net loss–given–default of<br>the credit insurance exposures, being the loss–given–default after deduction of the<br>amounts recoverable from reinsurance contracts and special purpose vehicles.|
|C1000/R2900–<br>R2910|Proportion of damage caused<br>by scenario – Largest exposure|Percentage representing the loss given default of the gross credit exposure without<br>deduction of the amounts recoverable from reinsurance contracts and special<br>purpose vehicles, for each of the two largest gross credit insurance exposures<br>of the insurance or reinsurance undertaking.|
|C1000/R2920|Proportion of damage caused<br>by scenario – Total|Average loss given default of the two largest gross credit exposures without<br>deduction of the amounts recoverable from reinsurance contracts and special<br>purpose vehicles.|
|C1010/R2900–<br>R2910|Catastrophe Risk Charge Credit<br>& Suretyship before risk miti­<br>gation – Large Credit Default –<br>Largest exposure|This is the capital requirement before risk mitigation, per largest exposure, arising<br>from the Large Credit Default scenario of Credit & Suretyship risks.|
|C1010/R2920|Catastrophe Risk Charge Credit<br>& Suretyship before risk miti­<br>gation – Large Credit Default –<br>Total|This is the total capital requirement before risk mitigation arising from the Large<br>Credit Default scenario of Credit & Suretyship risks.|
|C1020/R2900–<br>R2910|Estimated Risk Mitigation –<br>Largest exposure|The estimated risk mitigation effect, per largest exposure, of the undertaking’s<br>specific reinsurance contracts and special purpose vehicles relating to risks<br>arising from the Large Credit Default scenario of Credit & Suretyship, excluding<br>the estimated reinstatement premiums.|
|C1020/R2920|Estimated Risk Mitigation –<br>Total|The estimated risk mitigation effect, for the two largest exposures, of the under­<br>taking’s specific reinsurance contracts and special purpose vehicles relating to risks<br>arising from the Large Credit Default scenario of Credit & Suretyship, excluding<br>the estimated reinstatement premiums.|

5.5.2023 EN Official Journal of the European Union L 120/1019

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C1030/R2900–<br>R2910|Estimated Reinstatement<br>Premiums – Largest exposure|The estimated reinstatement premiums, per largest exposure, as a result of the<br>undertaking’s specific reinsurance contracts and special purpose vehicles relating<br>to risks arising from the Large Credit Default scenario of Credit & Suretyship.|
|C1030/R2920|Estimated Reinstatement<br>Premiums – Total|The estimated reinstatement premiums, for the two largest exposures, as a result<br>of the undertaking’s specific reinsurance contracts and special purpose vehicles<br>relating to risks arising from the Large Credit Default scenario of Credit & Surety­<br>ship.|
|C1040/R2900–<br>R2910|Catastrophe Risk Charge Credit<br>& Suretyship after risk miti­<br>gation – Large Credit Default –<br>Largest exposure|Net capital requirement, per largest exposure, after the deduction of the risk<br>mitigating effect of the undertaking’s specific retrocession contracts and special<br>purpose vehicles, relating to risks arising from the Large Credit Default scenario of<br>Credit & Suretyship.|
|C1040/R2920|Catastrophe Risk Charge Credit<br>& Suretyship after risk miti­<br>gation – Large Credit Default –<br>Total|The total capital requirement after risk mitigation, after the deduction of the risk<br>mitigating effect of the undertaking’s specific retrocession contracts and special<br>purpose vehicles, relating to risks arising from the Large Credit Default scenario of<br>Credit & Suretyship.|
|C1050/R3000|Earned premium following 12<br>months|Gross premiums earned by the insurance or reinsurance undertaking, during the<br>following 12 months, in line of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, Credit and Suretyship insurance including proportional<br>reinsurance obligations.|
|C1060/R3000|Catastrophe Risk Charge Credit<br>& Suretyship before risk miti­<br>gation – Recession Risk|This is the total capital requirement before risk mitigation for the Recession<br>scenario of Credit & Suretyship risks.|
|C1070/R3000|Estimated Risk Mitigation|The estimated risk mitigation effect of the undertaking’s specific retrocession<br>contracts and special purpose vehicles relating to risks arising from the<br>Recession scenario of Credit & Suretyship, excluding the estimated reinstatement<br>premiums.|
|C1080/R3000|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the undertaking’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>the Recession scenario of Credit & Suretyship.|
|C1090/R3000|Catastrophe Risk Charge Credit<br>& Suretyship after risk miti­<br>gation – Recession Risk|The total capital requirement after risk mitigation, after the deduction of the risk<br>mitigating effect of the undertaking’s specific retrocession contracts and special<br>purpose vehicles, relating to risks arising from the Recession scenario of Credit &<br>Suretyship.|
|C1100/R3100|Catastrophe Risk Charge Credit<br>& Suretyship before risk miti­<br>gation – Total before diversifi­<br>cation|This is the total capital requirement before risk mitigation, before diversification<br>effect between types of events, for Credit & Suretyship risks.|

L 120/1020 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C1100/R3110|Catastrophe Risk Charge Credit<br>& Suretyship before risk miti­<br>gation – Diversification<br>between type of event|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different type of events for Credit & Suretyship<br>risks.|
|C1100/R3120|Catastrophe Risk Charge Credit<br>& Suretyship before risk miti­<br>gation – Total after diversifi­<br>cation|This is the total capital requirement before risk mitigation, after diversification<br>effect between the types of events, for Credit & Suretyship risks.|
|C1110/R3100|Estimated Total Risk Miti­<br>gation – Total before diversifi­<br>cation|This is the total risk mitigation effect, before diversification effect between types of<br>events, of the undertaking’s specific reinsurance contracts and special purpose<br>vehicles arising from the Credit & Suretyship risks.|
|C1120/R3100|Catastrophe Risk Charge Credit<br>& Suretyship after risk miti­<br>gation – Total before diversifi­<br>cation|This is the total capital requirement after risk mitigation, before diversification<br>effect between types of events, for Credit & Suretyship risks.|
|C1120/R3110|Catastrophe Risk Charge Credit<br>& Suretyship after risk miti­<br>gation – Diversification<br>between type of event|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different type of events for Credit & Suretyship risks.|
|C1120/R3120|Catastrophe Risk Charge Credit<br>& Suretyship after risk miti­<br>gation – Total after diversifi­<br>cation|This is the total capital requirement after risk mitigation, after diversification effect<br>between the types of events, for Credit & Suretyship risks.|
|_Man–made_<br>_catastrophe risk_<br>_– Other non–life_<br>_catastrophe risk_|||
|C1130/R3200–<br>R3240|Estimation of the gross<br>premium to be earned –<br>Group of obligations|An estimate of the premiums to be earned by the insurance or reinsurance under­<br>taking, during the following year, for the contracts in relation to the following<br>group of obligations:<br>— Insurance and reinsurance obligations included in line of business, as defined<br>in Annex I to Delegated Regulation (EU) 2015/35, Marine, aviation and<br>transport insurance, including proportional reinsurance obligations, other<br>than marine insurance and reinsurance and aviation insurance and<br>reinsurance;<br>— Reinsurance obligations included in line of business Non–proportional marine,<br>aviation and transport reinsurance, other than marine reinsurance and aviation<br>reinsurance;|

5.5.2023 EN Official Journal of the European Union L 120/1021

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Insurance and reinsurance obligations included in line of business Miscel­<br>laneous financial loss, including proportional reinsurance obligations other<br>than extended warranty insurance and reinsurance obligations provided that<br>the portfolio of these obligations is highly diversified and these obligation do<br>not cover the costs of product recalls;<br>— Reinsurance obligations included in line of business Non–proportional<br>casualty reinsurance, other than general liability reinsurance;<br>— Non–proportional reinsurance obligations relating to insurance obligations<br>included in line of business Credit and Suretyship insurance, including propor­<br>tional reinsurance obligations.<br>Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts.|
|C1140/R3200–<br>R3240|Catastrophe Risk Charge Other<br>non–life catastrophe risk<br>before risk mitigation – Group<br>of obligations|This is the capital requirement before risk mitigation, per group of obligations, for<br>Other non–life catastrophe risks.|
|C1140/R3250|Catastrophe Risk Charge Other<br>non–life catastrophe risk<br>before risk mitigation – Total<br>before diversification|This is the total capital requirement before risk mitigation, before diversification<br>effect between groups of obligations, for Other non–life catastrophe risks.|
|C1140/R3260|Catastrophe Risk Charge Other<br>non–life catastrophe risk<br>before risk mitigation –<br>Diversification between groups<br>of obligations|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different groups of obligations for Other non–<br>life catastrophe risks.|
|C1140/R3270|Catastrophe Risk Charge Other<br>non–life catastrophe risk<br>before risk mitigation – Total<br>after diversification|This is the total capital requirement before risk mitigation, after diversification<br>effect between groups of obligations, for Other non–life catastrophe risks.|
|C1150/R3250|Estimated Total Risk Miti­<br>gation – Total before diversifi­<br>cation|This is the estimated total risk mitigation, before diversification effect between<br>groups of obligations, for Other non–life catastrophe risks.|
|C1160/R3250|Catastrophe Risk Charge Other<br>non–life catastrophe risk after<br>risk mitigation – Total before<br>diversification|This is the total capital requirement after risk mitigation, before diversification<br>effect between groups of obligations, for Other non–life catastrophe risks.|
|C1160/R3260|Catastrophe Risk Charge Other<br>non–life catastrophe risk after<br>risk mitigation – Diversifi­<br>cation between groups of<br>obligations|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different groups of obligations for Other non–life<br>catastrophe risks.|
|C1160/R3270|Catastrophe Risk Charge Other<br>non–life catastrophe risk after<br>risk mitigation – Total after<br>diversification|This is the total capital requirement after risk mitigation, after diversification effect<br>between groups of obligations, for Other non–life catastrophe risks.|

L 120/1022 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Health catas­_<br>_trophe risk_|||
|_Health catas­_<br>_trophe risk –_<br>_Mass accident_|||
|C1170/R3300–<br>R3600,<br>C1190/R3300–<br>R3600,<br>C1230/R3300–<br>R3600,<br>C1250/R3300–<br>R3600|Policyholders –_ per type of event_|All insured persons of the insurance or reinsurance undertaking who are inhab­<br>itants of each of the countries and are insured against the following types of<br>event:<br>— Death caused by an accident;<br>— Permanent disability caused by an accident;<br>— Disability that lasts 12 months caused by an accident;<br>— Medical treatment caused by an accident.|
|C1180/R3300–<br>R3600,<br>C1200/R3300–<br>R3600,<br>C1240/R3300–<br>R3600,<br>C1260/R3300–<br>R3600|Value of benefits payable –_ per_<br>_type of event_|The value of the benefits shall be the sum insured or where the insurance contract<br>provides for recurring benefit payments the best estimate of the benefit payments,<br>using the cash–flow projection, per event type.<br>Where the benefits of an insurance contract depend on the nature or extent of<br>any injury resulting from event types, the calculation of the value of the benefits<br>shall be based on the maximum benefits obtainable under the contract which are<br>consistent with the event.<br>For medical expense insurance and reinsurance obligations the value of the<br>benefits shall be based on an estimate of the average amounts paid in case of<br>event types taking into account the specific guarantees the obligations include.|
|C1270/R3300–<br>R3600|Catastrophe Risk Charge<br>before risk mitigation|Capital requirement before risk mitigation, for each of the countries, arising from<br>the mass accident risk sub–module to health insurance and reinsurance<br>obligations.|
|C1270/R3610|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Mass accident all countries<br>before diversification|This is the total capital requirement before risk mitigation, before diversification<br>effect between countries, for the mass accident risk sub–module to health<br>insurance and reinsurance obligations.|
|C1270/R3620|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect between<br>countries|Diversification effect arising from the aggregation of the mass accident risk sub–<br>module to health insurance and reinsurance obligations relating to the different<br>countries.|
|C1270/R3630|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Mass accident all countries<br>after diversification|This is the total capital requirement before risk mitigation, after diversification<br>effect between countries, for the mass accident risk sub–module to health<br>insurance and reinsurance obligations.|
|C1280/R3300–<br>R3600|Estimated Risk Mitigation|For each country the estimated risk mitigation effect of the undertaking’s specific<br>reinsurance contracts and special purpose vehicles relating to this peril, excluding<br>the estimated reinstatement premiums.|

5.5.2023 EN Official Journal of the European Union L 120/1023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C1280/R3610|Estimated Risk Mitigation –<br>Total Mass accident all<br>countries before diversification|Total amount of estimated risk mitigation effect of the undertaking’s specific<br>reinsurance contracts and special purpose vehicles for all countries.|
|C1290/R3300–<br>R3600|Estimated Reinstatement<br>Premiums|For each country the estimated reinstatement premiums as a result of the under­<br>taking’s specific reinsurance contracts and special purpose vehicles relating to this<br>peril.|
|C1290/R3610|Estimated Reinstatement<br>Premiums – Total Mass<br>accident all countries before<br>diversification|Total amount of estimated reinstatement premiums as a result of the under­<br>taking’s specific reinsurance contracts and special purpose vehicles for all coun­<br>tries.|
|C1300/R3300–<br>R3600|Catastrophe Risk Charge after<br>risk mitigation|Capital requirement, after the deduction of the risk mitigating effect of the under­<br>taking’s specific reinsurance contracts and special purpose vehicles relating to this<br>peril, arising from the mass accident risk sub–module to health insurance and<br>reinsurance obligations, for each country.|
|C1300/R3610|Catastrophe Risk Charge after<br>risk mitigation – Total Mass<br>accident all countries before<br>diversification|This is the total capital requirement after risk mitigation, before diversification<br>effect between countries, for the mass accident risk sub–module to health<br>insurance and reinsurance obligations.|
|C1300/R3620|Catastrophe Risk Charge after<br>risk mitigation – Diversifi­<br>cation effect between countries|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for the mass accident risk sub–module to health insurance and<br>reinsurance obligations relating to the different countries.|
|C1300/R3630|Catastrophe Risk Charge after<br>risk mitigation – Total Mass<br>accident all countries after<br>diversification|This is the total capital requirement after risk mitigation for the mass accident risk<br>sub–module to health insurance and reinsurance obligations, taking into<br>consideration the diversification effect given in C1300/R3620.|
|_Health catas­_<br>_trophe risk –_<br>_Concentration_<br>_accident_|||
|C1310/R3700–<br>R4010|Largest known accident risk<br>concentration – Countries|The largest accident risk concentration of an insurance or reinsurance under­<br>taking, for each country, shall be equal to the largest number of persons for<br>which the following conditions are met:<br>— The insurance or reinsurance undertaking has a workers’ compensation<br>insurance or reinsurance obligation or a group income protection insurance<br>or reinsurance obligation in relation to each of the persons;<br>— The obligations in relation to each of the persons cover at least one of the<br>events set out in the next item;<br>— The persons are working in the same building which is situated in this<br>particular country.|

L 120/1024 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||These persons are insured against the following types of event:<br>— Death caused by an accident;<br>— Permanent disability caused by an accident;<br>— Disability that lasts 10 years caused by an accident;<br>— Disability that lasts 12 months caused by an accident;<br>— Medical treatment caused by an accident.|
|C1320/R3700–<br>R4010,<br>C1330/R3700–<br>R4010,<br>C1350/R3700–<br>R4010,<br>C1360/R3700–<br>R4010|Average sum insured per type<br>of event|The average value of benefits payable by insurance and reinsurance undertakings<br>for the largest accident risk concentration.|
|C1370/R3700–<br>R4010|Catastrophe Risk Charge<br>before risk mitigation|Capital requirement before risk mitigation, for each country, arising from the<br>health sub–module concentration accident.|
|C1410|Other countries to be<br>considered in the Concen­<br>tration accident|Identify the ISO code of other countries to be considered in the Concentration<br>accident.|
|C1370/R4020|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Concentration accident all<br>countries before diversification|This is the total capital requirement before risk mitigation, before diversification<br>effect between countries, for the health sub–module concentration accident.|
|C1370/R4030|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect between<br>countries|Diversification effect arising from the aggregation of the health sub–module<br>concentration accident relating to the different countries.|
|C1370/R4040|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Concentration accident all<br>countries after diversification|This is the total capital requirement before risk mitigation, after diversification<br>effect between countries, for the health sub–module concentration accident.|
|C1380/R3700–<br>R4010|Estimated Risk Mitigation –<br>Countries|For each of the countries identified the estimated risk mitigation effect of the<br>undertaking’s specific reinsurance contracts and special purpose vehicles relating<br>to this peril, excluding the estimated reinstatement premiums.|
|C1380/R4020|Estimated Risk Mitigation –<br>Total Concentration accident<br>all countries before diversifi­<br>cation|Total of estimated risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles for all countries.|

5.5.2023 EN Official Journal of the European Union L 120/1025

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C1390/R3700–<br>R4010|Estimated Reinstatement<br>Premiums – Countries|For each of the countries identified the estimated reinstatement premiums as a<br>result of the undertaking’s specific reinsurance contracts and special purpose<br>vehicles relating to this peril.|
|C1390/R4020|Estimated Reinstatement<br>Premiums – Total Concen­<br>tration accident all countries<br>before diversification|Total of the estimated reinstatement premiums as a result of the undertaking’s<br>specific reinsurance contracts and special purpose vehicles for all countries.|
|C1400/R3700–<br>R4010|Catastrophe Risk Charge after<br>risk mitigation – Countries|Capital requirement, after the deduction of the risk mitigating effect of the under­<br>taking’s specific reinsurance contracts and special purpose vehicles relating to this<br>peril, arising from the health sub–module concentration accident for each of the<br>countries identified.|
|C1400/R4020|Catastrophe Risk Charge after<br>risk mitigation – Total<br>Concentration accident all<br>countries before diversification|The total capital requirement after risk mitigation, before diversification effect<br>between countries, for the health sub–module concentration accident.|
|C1400/R4030|Catastrophe Risk Charge after<br>risk mitigation – Diversifi­<br>cation effect between countries|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for the health sub–module concentration accident risks relating to<br>the different countries.|
|C1400/R4040|Catastrophe Risk Charge after<br>risk mitigation – Total<br>Concentration accident all<br>countries after diversification|This is the total capital requirement after risk mitigation for the health sub–<br>module concentration accident risk, taking into consideration the diversification<br>effect given in C1400/R4020.|
|_Health catas­_<br>_trophe risk –_<br>_Pandemic_|||
|C1440/R4100–<br>R4410|Medical expense – Number of<br>insured persons – Countries|The number of insured persons of insurance and reinsurance undertakings, for<br>each of the countries identified, which meet the following conditions:<br>— The insured persons are inhabitants of this particular country;<br>— The insured persons are covered by medical expense insurance or reinsurance<br>obligations, other than workers’ compensation insurance or reinsurance<br>obligations that cover medical expense resulting from an infectious disease.<br>These insured persons may claim benefits for the following healthcare utilisation:<br>— Hospitalisation;<br>— Consultation with a medical practitioner;<br>— No formal medical care sought.|

L 120/1026 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C1450/R4100–<br>R4410,<br>C1470/R4100–<br>R4410,<br>C1490/R4100–<br>R4410|Medical expense – Unit claim<br>cost per type of healthcare –<br>Countries|Best estimate of the amounts payable, using the cash–flow projection, by<br>insurance and reinsurance undertakings for an insured person in relation to<br>medical expense insurance or reinsurance obligations, other than workers’<br>compensation insurance or reinsurance obligations per healthcare utilisation<br>type, in the event of a pandemic, for each of the countries identified.|
|C1460/R4100–<br>R4410,<br>C1480/R4100–<br>R4410,<br>C1500/R4100–<br>R4410|Medical expense – Ratio of<br>insured persons using type of<br>healthcare – Countries|The ratio of insured persons with clinical symptoms utilising healthcare type, for<br>each of the countries identified.|
|C1510/R4100–<br>R4410|Catastrophe Risk Charge<br>before risk mitigation –<br>Countries|Capital requirement before risk mitigation, for each of the countries identified,<br>arising from the health sub–module pandemic.|
|C1550|Other countries to be<br>considered in the Pandemic|Identify the ISO code of other countries to be considered in the Pandemic.|
|C1420/R4420|Income protection – Number<br>of insured persons – Total<br>Pandemic all countries|Total number of insured persons for all countries identified covered by the<br>income protection insurance or reinsurance obligations other than workers’<br>compensation insurance or reinsurance obligations.|
|C1430/R4420|Income protection – Total<br>pandemic exposure – Total<br>Pandemic all countries|The total of all income protection pandemic exposure for all countries identified<br>of insurance and reinsurance undertakings.<br>The value of the benefits payable for the insured person shall be the sum insured<br>or where the insurance contract provides for recurring benefit payments the best<br>estimate of the benefit payments assuming that the insured person is permanently<br>disabled and will not recover.|
|C1510/R4420|Catastrophe Risk Charge<br>before risk mitigation – Total<br>Pandemic all countries|This is the total capital requirement before risk mitigation for the health sub–<br>module pandemic for all countries identified.|
|C1520/R4420|Estimated Risk Mitigation –<br>Total Pandemic all countries|The total estimated risk mitigation effect of the undertaking’s specific reinsurance<br>contracts and special purpose vehicles relating to this peril, excluding the<br>estimated reinstatement premiums for all countries identified.|
|C1530/R4420|Estimated Reinstatement<br>Premiums – Total Pandemic all<br>countries|The total estimated reinstatement premiums as a result of the undertaking’s<br>specific reinsurance contracts and special purpose vehicles relating to this peril<br>for all countries identified.|
|C1540/R4420|Catastrophe Risk Charge after<br>risk mitigation – Total<br>Pandemic all countries|The total capital requirement after risk mitigation for the health sub–module<br>pandemic for all countries identified.|

5.5.2023 EN Official Journal of the European Union L 120/1027

_**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 Directive
2009/138/EC).

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010|Linear formula component for<br>non–life insurance and<br>reinsurance obligations –<br>MCR NL Result|This is the linear formula component for non–life insurance and reinsurance<br>obligations calculated in accordance with Article 250 of Delegated Regulation<br>(EU) 2015/35.|
|C0020/R0020|Medical expense insurance and<br>proportional reinsurance – Net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole|These are the technical provisions for medical expense insurance and proportional<br>reinsurance, without risk margin after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero.|
|C0030/R0020|Medical expense insurance and<br>proportional reinsurance – net<br>(of reinsurance) written<br>premiums in the last 12<br>months|These are the premiums written for medical expense insurance and proportional<br>reinsurance during the (rolling) last 12 months, after deduction of premiums for<br>reinsurance contracts, with a floor equal to zero. Amount of taxes or charges<br>levied with premiums shall be excluded from the written premiums.|
|C0020/R0030|Income protection insurance<br>and proportional reinsurance –<br>net (of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole|These are the technical provisions for income protection insurance and propor­<br>tional reinsurance, without risk margin after deduction of the amounts recoverable<br>from reinsurance contracts and SPVs, with a floor equal to zero.|
|C0030/R0030|Income protection insurance<br>and proportional reinsurance –<br>net (of reinsurance) written<br>premiums in the last 12<br>months|These are the premiums written for income protection insurance and proportional<br>reinsurance during the (rolling) last 12 months, after deduction of premiums for<br>reinsurance contracts, with a floor equal to zero. Amount of taxes or charges<br>levied with premiums shall be excluded from the written premiums.|
|C0020/R0040|Workers’ compensation<br>insurance and proportional<br>reinsurance – net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole|These are the technical provisions for workers’ compensation insurance and<br>proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero.|

L 120/1028 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0040|Workers’ compensation<br>insurance and proportional<br>reinsurance – net (of<br>reinsurance) written premiums<br>in the last 12 months|These are the premiums written for workers’ compensations insurance and<br>proportional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes<br>or charges levied with premiums shall be excluded from the written premiums.|
|C0020/R0050|Motor vehicle liability<br>insurance and proportional<br>reinsurance – net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole|These are the technical provisions for motor vehicle liability insurance and<br>proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero.|
|C0030/R0050|Motor vehicle liability<br>insurance and proportional<br>reinsurance – net (of<br>reinsurance) written premiums<br>in the last 12 months|These are the premiums written for motor vehicle liability insurance and propor­<br>tional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero. Amount of<br>taxes or charges levied with premiums shall be excluded from the written<br>premiums.|
|C0020/R0060|Other motor insurance and<br>proportional reinsurance – net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole|These are the technical provisions for other motor insurance and proportional<br>reinsurance, without risk margin after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero.|
|C0030/R0060|Other motor insurance and<br>proportional reinsurance – net<br>(of reinsurance) written<br>premiums in the last 12<br>months|These are the premiums written for other motor insurance and proportional<br>reinsurance during the (rolling) last 12 months, after deduction of premiums<br>for reinsurance contracts, with a floor equal to zero. Amount of taxes or<br>charges levied with premiums shall be excluded from the written premiums.|
|C0020/R0070|Marine, aviation and transport<br>insurance and proportional<br>reinsurance – net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole|These are the technical provisions for marine, aviation and transport insurance<br>and proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero.|
|C0030/R0070|Marine, aviation and transport<br>insurance and proportional<br>reinsurance – net (of<br>reinsurance) written premiums<br>in the last 12 months|These are the premiums written for marine, aviation and transport insurance and<br>proportional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes<br>or charges levied with premiums shall be excluded from the written premiums.|
|C0020/R0080|Fire and other damage to<br>property insurance and<br>proportional reinsurance – net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole|These are the technical provisions for fire and other damage to property insurance<br>and proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero.|

5.5.2023 EN Official Journal of the European Union L 120/1029

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0080|Fire and other damage to<br>property insurance and<br>proportional reinsurance – net<br>(of reinsurance) written<br>premiums in the last 12<br>months|These are the premiums written for fire and other damage to property insurance<br>and proportional reinsurance during the (rolling) last 12 months, after deduction<br>of premiums for reinsurance contracts, with a floor equal to zero. Amount of<br>taxes or charges levied with premiums shall be excluded from the written<br>premiums.|
|C0020/R0090|General liability insurance and<br>proportional reinsurance – net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole|These are the technical provisions for general liability insurance and proportional<br>reinsurance, without risk margin after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero.|
|C0030/R0090|General liability insurance and<br>proportional reinsurance – net<br>(of reinsurance) written<br>premiums in the last 12<br>months|These are the premiums written for general liability insurance and proportional<br>reinsurance during the (rolling) last 12 months, after deduction of premiums for<br>reinsurance contracts, with a floor equal to zero. Amount of taxes or charges<br>levied with premiums shall be excluded from the written premiums.|
|C0020/R0100|Credit and suretyship<br>insurance and proportional<br>reinsurance – net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole|These are the technical provisions for credit and suretyship insurance and propor­<br>tional reinsurance, without risk margin after deduction of the amounts recoverable<br>from reinsurance contracts and SPVs, with a floor equal to zero.|
|C0030/R0100|Credit and suretyship<br>insurance and proportional<br>reinsurance – net (of<br>reinsurance) written premiums<br>in the last 12 months|These are the premiums written for credit and suretyship insurance and propor­<br>tional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero. Amount of<br>taxes or charges levied with premiums shall be excluded from the written<br>premiums.|
|C0020/R0110|Legal expenses insurance and<br>proportional reinsurance – net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole|These are the technical provisions for legal expenses insurance and proportional<br>reinsurance, without risk margin after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero.|
|C0030/R0110|Legal expenses insurance and<br>proportional reinsurance – net<br>(of reinsurance) written<br>premiums in the last 12<br>months|These are the premiums written for legal expenses insurance and proportional<br>reinsurance during the (rolling) last 12 months, after deduction of premiums for<br>reinsurance contracts, with a floor equal to zero. Amount of taxes or charges<br>levied with premiums shall be excluded from the written premiums.|
|C0020/R0120|Assistance and proportional<br>reinsurance – net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole|These are the technical provisions for assistance and proportional reinsurance,<br>without risk margin after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero.|
|C0030/R0120|Assistance and proportional<br>reinsurance – net (of<br>reinsurance) written premiums<br>in the last 12 months|These are the premiums written for assistance and proportional reinsurance<br>during the (rolling) last 12 months, after deduction of premiums for reinsurance<br>contracts, with a floor equal to zero. Amount of taxes or charges levied with<br>premiums shall be excluded from the written premiums.|

L 120/1030 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0130|Miscellaneous financial loss<br>insurance and proportional<br>reinsurance – net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole|These are the technical provisions for miscellaneous financial loss insurance and<br>proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero.|
|C0030/R0130|Miscellaneous financial loss<br>insurance and proportional<br>reinsurance – net (of<br>reinsurance) written premiums<br>in the last 12 months|These are the premiums written for miscellaneous financial loss insurance and<br>proportional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes<br>or charges levied with premiums shall be excluded from the written premiums.|
|C0020/R0140|Non–proportional health<br>reinsurance – net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole|These are the technical provisions for non–proportional health reinsurance,<br>without risk margin after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero.|
|C0030/R0140|Non–proportional health<br>reinsurance – net (of<br>reinsurance) written premiums<br>in the last 12 months|These are the premiums written for non–proportional health reinsurance during<br>the (rolling) last 12 months, after deduction of premiums for reinsurance<br>contracts, with a floor equal to zero. Amount of taxes or charges levied with<br>premiums shall be excluded from the written premiums.|
|C0020/R0150|Non–proportional casualty<br>reinsurance – net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole|These are the technical provisions for non–proportional casualty reinsurance,<br>without risk margin after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero.|
|C0030/R0150|Non–proportional casualty<br>reinsurance – net (of<br>reinsurance) written premiums<br>in the last 12 months|These are the premiums written for non–proportional casualty reinsurance during<br>the (rolling) last 12 months, after deduction of premiums for reinsurance<br>contracts, with a floor equal to zero. Amount of taxes or charges levied with<br>premiums shall be excluded from the written premiums|
|C0020/R0160|Non–proportional marine,<br>aviation and transport<br>reinsurance – net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole|These are the technical provisions for non–proportional marine, aviation and<br>transport reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero.|
|C0030/R0160|Non–proportional marine,<br>aviation and transport<br>reinsurance – net (of<br>reinsurance) written premiums<br>in the last 12 months|These are the premiums written for non–proportional marine, aviation and<br>transport reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero. Amount of<br>taxes or charges levied with premiums shall be excluded from the written<br>premiums.|
|C0020/R0170|Non–proportional property<br>reinsurance – net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole|These are the technical provisions for non–proportional property reinsurance,<br>without risk margin after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero.|

5.5.2023 EN Official Journal of the European Union L 120/1031

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0170|Non–proportional property<br>reinsurance – net (of<br>reinsurance) written premiums<br>in the last 12 months|These are the premiums written for non–proportional property reinsurance during<br>the (rolling) last 12 months, after deduction of premiums for reinsurance<br>contracts, with a floor equal to zero. Amount of taxes or charges levied with<br>premiums shall be excluded from the written premiums.|
|C0040/R0200|Linear formula component for<br>life insurance and reinsurance<br>obligations – MCR L Result|This is the result of the linear formula component for life insurance or reinsurance<br>obligations calculated in accordance with Article 251 of Delegated Regulation<br>(EU) 2015/35.|
|C0050/R0210|Obligations with profit<br>participation – guaranteed<br>benefits – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole|These are the technical provisions without a risk margin in relation to guaranteed<br>benefits for life insurance obligations with profit participation, after deduction of<br>the amounts recoverable from reinsurance contracts and SPVs, with a floor equal<br>to zero and technical provisions without a risk margin for reinsurance obligations<br>where the underlying life insurance obligations include profit participation, after<br>deduction of the amounts recoverable from reinsurance contracts and SPVs, with<br>a floor equal to zero.|
|C0050/R0220|Obligations with profit<br>participation – future discre­<br>tionary benefits – Net (of<br>reinsurance/SPV) best estimate<br>and TP calculated as a whole|These are the technical provisions without a risk margin in relation to future<br>discretionary benefits for life insurance obligations with profit participation, after<br>deduction of the amounts recoverable from reinsurance contracts and SPVs, with<br>a floor equal to zero.|
|C0050/R0230|Index–linked and unit–linked<br>insurance obligations – Net (of<br>reinsurance/SPV) best estimate<br>and TP calculated as a whole|These are the technical provisions without a risk margin for index–linked and<br>unit–linked life insurance obligations and reinsurance obligations relating to such<br>insurance obligations, after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero.|
|C0050/R0240|Other life (re)insurance and<br>health (re)insurance obligations<br>– Net (of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole|These are the technical provisions without a risk margin for all other life<br>insurance obligations and reinsurance obligations relating to such insurance<br>obligations, after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero.<br>Annuities related to non–life contracts shall be reported here.|
|C0060/R0250|Total capital at risk for all life<br>(re)insurance obligations – Net<br>(of reinsurance/SPV) total<br>capital at risk|These are the total capital at risk, being the sum in relation to all contracts that<br>give rise to life insurance or reinsurance obligations of the capital at risk of the<br>contracts.|
|C0070/R0300|Overall MCR calculation –<br>Linear MCR|The linear Minimum Capital Requirement shall equal to the sum of the MCR<br>linear formula component for non–life insurance and reinsurance and the MCR<br>linear formula component for life insurance and reinsurance obligations calculated<br>in accordance with Article 249 of Delegated Regulation (EU) 2015/35.|

L 120/1032 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0070/R0310|Overall MCR calculation – SCR|This is the latest SCR to be calculated and reported in accordance with Articles<br>103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one<br>in case the SCR has been recalculated (e.g. due to a change in risk profile),<br>including capital add on. Undertakings using internal model or partial internal<br>model to calculate the SCR shall refer to the relevant SCR, except where under<br>Article 129(3) of Directive 2009/138/EC the national supervisory authority<br>requires a reference to the standard formula.|
|C0070/R0320|Overall MCR calculation –<br>MCR cap|This is calculated as 45 % of the SCR including any capital add–on in accordance<br>with Art 129 (3) of the Directive 2009/138/EC.|
|C0070/R0330|Overall MCR calculation –<br>MCR floor|This is calculated as 25 % of the SCR including any capital add–on in accordance<br>with Art 129 (3) of the Directive 2009/138/EC.|
|C0070/R0340|Overall MCR calculation –<br>Combined MCR|This is the result of the formula component calculated in accordance with<br>Article 248(2) of Delegated Regulation (EU) 2015/35.|
|C0070/R0350|Overall MCR calculation –<br>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<br>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).

Insurance and reinsurance undertakings shall disclose written/earned premiums as defined in Article 1(11) and (12) of
Delegated Regulation (EU) 2015/35 regardless whether a local GAAP or IFRS is used.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 Directive
2009/138/EC).

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010|Linear Formula component for<br>non-life insurance and<br>reinsurance obligations – MCR <br>(NL,NL) result – non-life activ­<br>ities|This is the linear formula component for non-life insurance and reinsurance<br>obligations relating to non-life insurance activities calculated in accordance with<br>Article 252(4) and (5) of Delegated Regulation (EU) 2015/35.|

5.5.2023 EN Official Journal of the European Union L 120/1033

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0010|Linear Formula component for<br>non-life insurance and<br>reinsurance obligations – MCR <br>(NL,L) result|This is the linear formula component for non-life insurance and reinsurance<br>obligations relating to life insurance activities calculated in accordance with<br>Article 252(9) and (10) of Delegated Regulation (EU) 2015/35.|
|C0030/R0020|Medical expense insurance and<br>proportional reinsurance – Net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – non-life activities|These are the technical provisions for medical expense insurance and proportional<br>reinsurance, without risk margin after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life<br>activities.|
|C0040/R0020|Medical expense insurance and<br>proportional reinsurance – Net<br>(of reinsurance) written<br>premiums in the last 12<br>months – non-life activities|These are the premiums written for medical expense insurance and proportional<br>reinsurance during the (rolling) last 12 months, after deduction of premiums for<br>reinsurance contracts, with a floor equal to zero, relating to non-life activities.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>written premiums.|
|C0050/R0020|Medical expense insurance and<br>proportional reinsurance – Net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – life activities|These are the technical provisions for medical expense insurance and proportional<br>reinsurance, without risk margin after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero, relating to life activ­<br>ities.|
|C0060/R0020|Medical expense insurance and<br>proportional reinsurance – Net<br>(of reinsurance) written<br>premiums in the last 12<br>months – life activities|These are the premiums written for medical expense insurance and proportional<br>reinsurance during the (rolling) last 12 months, after deduction of premiums for<br>reinsurance contracts, with a floor equal to zero, relating to life activities. Amount<br>of taxes or charges levied with premiums shall be excluded from the written<br>premiums.|
|C0030/R0030|Income protection insurance<br>and proportional reinsurance –<br>Net (of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – non-life activities|These are the technical provisions for income protection insurance and propor­<br>tional reinsurance, without risk margin after deduction of the amounts recoverable<br>from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-<br>life activities.|
|C0040/R0030|Income protection insurance<br>and proportional reinsurance –<br>Net (of reinsurance) written<br>premiums in the last 12<br>months – non-life activities|These are the premiums written for income protections insurance and propor­<br>tional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to non-<br>life activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0050/R0030|Income protection insurance<br>and proportional reinsurance –<br>Net (of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – life activities|These are the technical provisions for income protection insurance and propor­<br>tional reinsurance, without risk margin after deduction of the amounts recoverable<br>from reinsurance contracts and SPVs, with a floor equal to zero, relating to life<br>activities.|

L 120/1034 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060/R0030|Income protection insurance<br>and proportional reinsurance –<br>Net (of reinsurance) written<br>premiums in the last 12<br>months – life activities|These are the premiums written for income protections insurance and propor­<br>tional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to life<br>activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0030/R0040|Workers’ compensation<br>insurance and proportional<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – non-<br>life activities|These are the technical provisions for workers’ compensation insurance and<br>proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero,<br>relating to non-life activities.|
|C0040/R0040|Workers’ compensation<br>insurance and proportional<br>reinsurance- Net (of<br>reinsurance) written premiums<br>in the last 12 months – non-<br>life activities|These are the premiums written for workers’ compensations insurance and<br>proportional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to non-life<br>activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0050/R0040|Workers’ compensation<br>insurance and proportional<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – life<br>activities|These are the technical provisions for workers’ compensation insurance and<br>proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero,<br>relating to life activities.|
|C0060/R0040|Workers’ compensation<br>insurance and proportional<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – life<br>activities|These are the premiums written for workers’ compensations insurance and<br>proportional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to life<br>activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0030/R0050|Motor vehicle liability<br>insurance and proportional<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – non-<br>life activities|These are the technical provisions for motor vehicle liability insurance and<br>proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero,<br>relating to non-life activities.|
|C0040/R0050|Motor vehicle liability<br>insurance and proportional<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – non-<br>life activities|These are the premiums written for motor vehicle liability insurance and propor­<br>tional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to non-<br>life activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|

5.5.2023 EN Official Journal of the European Union L 120/1035

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050/R0050|Motor vehicle liability<br>insurance and proportional<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – life<br>activities|These are the technical provisions for motor vehicle liability insurance and<br>proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero,<br>relating to life activities.|
|C0060/R0050|Motor vehicle liability<br>insurance and proportional<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – life<br>activities|These are the premiums written for motor vehicle liability insurance and propor­<br>tional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to life<br>activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0030/R0060|Other motor insurance and<br>proportional reinsurance – Net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – non-life activities|These are the technical provisions for other motor insurance and proportional<br>reinsurance, without risk margin after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life<br>activities.|
|C0040/R0060|Other motor insurance and<br>proportional reinsurance – Net<br>(of reinsurance) written<br>premiums in the last 12<br>months – non-life activities|These are the premiums written for other motor insurance and proportional<br>reinsurance during the (rolling) last 12 months, after deduction of premiums<br>for reinsurance contracts, with a floor equal to zero, relating to non-life activities.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>written premiums.|
|C0050/R0060|Other motor insurance and<br>proportional reinsurance – Net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – life activities|These are the technical provisions for other motor insurance and proportional<br>reinsurance, without risk margin after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero, relating to life activ­<br>ities.|
|C0060/R0060|Other motor insurance and<br>proportional reinsurance – Net<br>(of reinsurance) written<br>premiums in the last 12<br>months – life activities|These are the premiums written for other motor insurance and proportional<br>reinsurance during the (rolling) last 12 months, after deduction of premiums<br>for reinsurance contracts, with a floor equal to zero, relating to life activities.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>written premiums.|
|C0030/R0070|Marine, aviation and transport<br>insurance and proportional<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – non-<br>life activities|These are the technical provisions for marine, aviation and transport insurance<br>and proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero,<br>relating to non-life activities.|

L 120/1036 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040/R0070|Marine, aviation and transport<br>insurance and proportional<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – non-<br>life activities|These are the premiums written for marine, aviation and transport insurance and<br>proportional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to non-life<br>activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0050/R0070|Marine, aviation and transport<br>insurance and proportional<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – life<br>activities|These are the technical provisions for marine, aviation and transport insurance<br>and proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero,<br>relating to life activities.|
|C0060/R0070|Marine, aviation and transport<br>insurance and proportional<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – life<br>activities|These are the premiums written for marine, aviation and transport insurance and<br>proportional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to life<br>activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0030/R0080|Fire and other damage to<br>property insurance and<br>proportional reinsurance – Net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – non-life activities|These are the technical provisions for fire and other damage to property insurance<br>and proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero,<br>relating to non-life activities.|
|C0040/R0080|Fire and other damage to<br>property insurance and<br>proportional reinsurance – Net<br>(of reinsurance) written<br>premiums in the last 12<br>months – non-life activities|These are the premiums written for fire and other damage to property insurance<br>and proportional reinsurance during the (rolling) last 12 months, after deduction<br>of premiums for reinsurance contracts, with a floor equal to zero, relating to non-<br>life activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0050/R0080|Fire and other damage to<br>property insurance and<br>proportional reinsurance – Net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – life activities|These are the technical provisions for fire and other damage to property insurance<br>and proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero,<br>relating to life activities.|
|C0060/R0080|Fire and other damage to<br>property insurance and<br>proportional reinsurance – Net<br>(of reinsurance) written<br>premiums in the last 12<br>months – life activities|These are the premiums written for fire and other damage to property insurance<br>and proportional reinsurance during the (rolling) last 12 months, after deduction<br>of premiums for reinsurance contracts, with a floor equal to zero, relating to life<br>activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|

5.5.2023 EN Official Journal of the European Union L 120/1037

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0090|General liability insurance and<br>proportional reinsurance – Net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – non-life activities|These are the technical provisions for general liability insurance and proportional<br>reinsurance, without risk margin after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life<br>activities.|
|C0040/R0090|General liability insurance and<br>proportional reinsurance – Net<br>(of reinsurance) written<br>premiums in the last 12<br>months – non-life activities|These are the premiums written for general liability insurance and proportional<br>reinsurance during the (rolling) last 12 months, after deduction of premiums for<br>reinsurance contracts, with a floor equal to zero, relating to non-life activities.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>written premiums.|
|C0050/R0090|General liability insurance and<br>proportional reinsurance – Net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – life activities|These are the technical provisions for general liability insurance and proportional<br>reinsurance, without risk margin after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero, relating to life activ­<br>ities.|
|C0060/R0090|General liability insurance and<br>proportional reinsurance – Net<br>(of reinsurance) written<br>premiums in the last 12<br>months – life activities|These are the premiums written for general liability insurance and proportional<br>reinsurance during the (rolling) last 12 months, after deduction of premiums for<br>reinsurance contracts, with a floor equal to zero, relating to life activities. Amount<br>of taxes or charges levied with premiums shall be excluded from the written<br>premiums.|
|C0030/R0100|Credit and suretyship<br>insurance and proportional<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – non-<br>life activities|These are the technical provisions for credit and suretyship insurance and propor­<br>tional reinsurance, without risk margin after deduction of the amounts recoverable<br>from reinsurance contracts and SPVs, with a floor equal to zero, relating to non-<br>life activities.|
|C0040/R0100|Credit and suretyship<br>insurance and proportional<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – non-<br>life activities|These are the premiums written for credit and suretyship insurance and propor­<br>tional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to non-<br>life activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0050/R0100|Credit and suretyship<br>insurance and proportional<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – life<br>activities|These are the technical provisions for credit and suretyship insurance and propor­<br>tional reinsurance, without risk margin after deduction of the amounts recoverable<br>from reinsurance contracts and SPVs, with a floor equal to zero, relating to life<br>activities.|

L 120/1038 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060/R0100|Credit and suretyship<br>insurance and proportional<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – life<br>activities|These are the premiums written for credit and suretyship insurance and propor­<br>tional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to life<br>activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0030/R0110|Legal expenses insurance and<br>proportional reinsurance – Net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – non-life activities|These are the technical provisions for legal expenses insurance and proportional<br>reinsurance, without risk margin after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life<br>activities.|
|C0040/R0110|Legal expenses insurance and<br>proportional reinsurance – Net<br>(of reinsurance) written<br>premiums in the last 12<br>months – non-life activities|These are the premiums written for legal expenses insurance and proportional<br>reinsurance during the (rolling) last 12 months, after deduction of premiums for<br>reinsurance contracts, with a floor equal to zero, relating to non-life activities.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>written premiums.|
|C0050/R0110|Legal expenses insurance and<br>proportional reinsurance – Net<br>(of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – life activities|These are the technical provisions for legal expenses insurance and proportional<br>reinsurance, without risk margin after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero, relating to life activ­<br>ities.|
|C0060/R0110|Legal expenses insurance and<br>proportional reinsurance – Net<br>(of reinsurance) written<br>premiums in the last 12<br>months – life activities|These are the premiums written for legal expenses insurance and proportional<br>reinsurance during the (rolling) last 12 months, after deduction of premiums for<br>reinsurance contracts, with a floor equal to zero, relating to life activities. Amount<br>of taxes or charges levied with premiums shall be excluded from the written<br>premiums.|
|C0030/R0120|Assistance and proportional<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – non-<br>life activities|These are the technical provisions for assistance and its proportional reinsurance,<br>without risk margin after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero, relating to non-life activities.|
|C0040/R0120|Assistance and proportional<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – non-<br>life activities|These are the premiums written for assistance and its proportional reinsurance<br>during the (rolling) last 12 months, after deduction of premiums for reinsurance<br>contracts, with a floor equal to zero, relating to non-life activities. Amount of<br>taxes or charges levied with premiums shall be excluded from the written<br>premiums.|

5.5.2023 EN Official Journal of the European Union L 120/1039

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050/R0120|Assistance and proportional<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – life<br>activities|These are the technical provisions for assistance and its proportional reinsurance,<br>without risk margin after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero, relating to life activities.|
|C0060/R0120|Assistance and proportional<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – life<br>activities|These are the premiums written for assistance and its proportional reinsurance<br>during the (rolling) last 12 months, after deduction of premiums for reinsurance<br>contracts, with a floor equal to zero, relating to life activities. Amount of taxes or<br>charges levied with premiums shall be excluded from the written premiums.|
|C0030/R0130|Miscellaneous financial loss<br>insurance and proportional<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – non-<br>life activities|These are the technical provisions for miscellaneous financial loss insurance and<br>proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero,<br>relating to non-life activities.|
|C0040/R0130|Miscellaneous financial loss<br>insurance and proportional<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – non-<br>life activities|These are the premiums written for miscellaneous financial loss insurance and<br>proportional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to non-life<br>activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0050/R0130|Miscellaneous financial loss<br>insurance and proportional<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – life<br>activities|These are the technical provisions for miscellaneous financial loss insurance and<br>proportional reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero,<br>relating to life activities.|
|C0060/R0130|Miscellaneous financial loss<br>insurance and proportional<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – life<br>activities|These are the premiums written for miscellaneous financial loss insurance and<br>proportional reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to life<br>activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|

L 120/1040 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0140|Non-proportional health<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – non-<br>life activities|These are the technical provisions for non-proportional health reinsurance,<br>without risk margin after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero, relating to non-life activities.|
|C0040/R0140|Non-proportional health<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – non-<br>life activities|These are the premiums written for non-proportional health reinsurance during<br>the (rolling) last 12 months, after deduction of premiums for reinsurance<br>contracts, with a floor equal to zero, relating to non-life activities. Amount of<br>taxes or charges levied with premiums shall be excluded from the written<br>premiums.|
|C0050/R0140|Non-proportional health<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – life<br>activities|These are the technical provisions for non-proportional health reinsurance,<br>without risk margin after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero, relating to life activities.|
|C0060/R0140|Non-proportional health<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – life<br>activities|These are the premiums written for non-proportional health reinsurance during<br>the (rolling) last 12 months, after deduction of premiums for reinsurance<br>contracts, with a floor equal to zero, relating to life activities. Amount of taxes<br>or charges levied with premiums shall be excluded from the written premiums.|
|C0030/R0150|Non-proportional casualty<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – non-<br>life activities|These are the technical provisions for non-proportional casualty reinsurance,<br>without risk margin after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero, relating to non-life activities.|
|C0040/R0150|Non-proportional casualty<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – non-<br>life activities|These are the premiums written for non-proportional casualty reinsurance during<br>the (rolling) last 12 months, after deduction of premiums for reinsurance<br>contracts, with a floor equal to zero, relating to non-life activities. Amount of<br>taxes or charges levied with premiums shall be excluded from the written<br>premiums.|
|C0050/R0150|Non-proportional casualty<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – life<br>activities|These are the technical provisions for non-proportional casualty reinsurance,<br>without risk margin after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero, relating to life activities.|
|C0060/R0150|Non-proportional casualty<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – life<br>activities|These are the premiums written for non-proportional casualty reinsurance during<br>the (rolling) last 12 months, after deduction of premiums for reinsurance<br>contracts, with a floor equal to zero, relating to life activities. Amount of taxes<br>or charges levied with premiums shall be excluded from the written premiums.|

5.5.2023 EN Official Journal of the European Union L 120/1041

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0160|Non-proportional marine,<br>aviation and transport<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – non-<br>life activities|These are the technical provisions for non-proportional marine, aviation and<br>transport reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero,<br>relating to non-life activities.|
|C0040/R0160|Non-proportional marine,<br>aviation and transport<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – non-<br>life activities|These are the premiums written for non-proportional marine, aviation and<br>transport reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to non-<br>life activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0050/R0160|Non-proportional marine,<br>aviation and transport<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – life<br>activities|These are the technical provisions for non-proportional marine, aviation and<br>transport reinsurance, without risk margin after deduction of the amounts<br>recoverable from reinsurance contracts and SPVs, with a floor equal to zero,<br>relating to life activities.|
|C0060/R0160|Non-proportional marine,<br>aviation and transport<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – life<br>activities|These are the premiums written for non-proportional marine, aviation and<br>transport reinsurance during the (rolling) last 12 months, after deduction of<br>premiums for reinsurance contracts, with a floor equal to zero, relating to life<br>activities. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0030/R0170|Non-proportional property<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – non-<br>life activities|These are the technical provisions for non-proportional property reinsurance,<br>without risk margin after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero, relating to non-life activities.|
|C0040/R0170|Non-proportional property<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – non-<br>life activities|These are the premiums written for non-proportional property reinsurance during<br>the (rolling) last 12 months, after deduction of premiums for reinsurance<br>contracts, with a floor equal to zero, relating to non-life activities. Amount of<br>taxes or charges levied with premiums shall be excluded from the written<br>premiums.|
|C0050/R0170|Non-proportional property<br>reinsurance – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – life<br>activities|These are the technical provisions for non-proportional property reinsurance,<br>without risk margin after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero, relating to life activities.|
|C0060/R0170|Non-proportional property<br>reinsurance – Net (of<br>reinsurance) written premiums<br>in the last 12 months – life<br>activities|These are the premiums written for non-proportional property reinsurance during<br>the (rolling) last 12 months, after deduction of premiums for reinsurance<br>contracts, with a floor equal to zero, relating to life activities. Amount of taxes<br>or charges levied with premiums shall be excluded from the written premiums.|

L 120/1042 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0070/R0200|Linear Formula component for<br>life insurance and reinsurance<br>obligations MCR (L,NL) Result|This is the linear formula component for life insurance and reinsurance<br>obligations relating to non-life insurance activities calculated in accordance with<br>Article 252(4) and (5) of Delegated Regulation (EU) 2015/35.|
|C0080/R0200|Linear Formula component for<br>life insurance and reinsurance<br>obligations MCR (L,L) Result|This is the linear formula component for life insurance and reinsurance<br>obligations relating to life insurance activities calculated in accordance with<br>Article 252(9) and (10) of Delegated Regulation (EU) 2015/35.|
|C0090/R0210|Obligations with profit<br>participation – guaranteed<br>benefits – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – non-<br>life activities|These are the technical provisions without a risk margin for guaranteed benefits in<br>respect of life insurance obligations with profit participation, after deduction of<br>the amounts recoverable from reinsurance contracts and SPVs, with a floor equal<br>to zero, relating to non-life activities and technical provisions without a risk<br>margin for reinsurance obligations where the underlying insurance obligations<br>include profit participation, after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life<br>activities.|
|C0110/R0210|Obligations with profit<br>participation – guaranteed<br>benefits – Net (of reinsur­<br>ance/SPV) best estimate and TP<br>calculated as a whole – life<br>activities|These are the technical provisions without a risk margin for guaranteed benefits in<br>respect of life insurance obligations with profit participation, after deduction of<br>the amounts recoverable from reinsurance contracts and SPVs, with a floor equal<br>to zero, relating to life activities and technical provisions without a risk margin for<br>reinsurance obligations where the underlying insurance obligations include profit<br>participation, after deduction of the amounts recoverable from reinsurance<br>contracts and SPVs, with a floor equal to zero, relating to life activities.|
|C0090/R0220|Obligations with profit<br>participation – future discre­<br>tionary benefits – Net (of<br>reinsurance/SPV) best estimate<br>and TP calculated as a whole –<br>non-life activities|These are the technical provisions without a risk margin for future discretionary<br>benefits in respect of life insurance obligations with profit participation, after<br>deduction of the amounts recoverable from reinsurance contracts and SPVs,<br>with a floor equal to zero, relating to non-life activities.|
|C0110/R0220|Obligations with profit<br>participation – future discre­<br>tionary benefits – Net (of<br>reinsurance/SPV) best estimate<br>and TP calculated as a whole –<br>life activities|These are the technical provisions without a risk margin for future discretionary<br>benefits in respect of life insurance obligations with profit participation, after<br>deduction of the amounts recoverable from reinsurance contracts and SPVs,<br>with a floor equal to zero, relating to life activities.|
|C0090/R0230|Index-linked and unit-linked<br>insurance obligations – Net (of<br>reinsurance/SPV) best estimate<br>and TP calculated as a whole –<br>non-life activities|These are the technical provisions without a risk margin for index-linked and unit-<br>linked life insurance obligations and reinsurance obligations relating to such<br>insurance obligations, after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero, relating to non-life<br>activities.|

5.5.2023 EN Official Journal of the European Union L 120/1043

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0110/R0230|Index-linked and unit-linked<br>insurance obligations – Net (of<br>reinsurance/SPV) best estimate<br>and TP calculated as a whole –<br>life activities|These are the technical provisions without a risk margin for index-linked and unit-<br>linked life insurance obligations and reinsurance obligations relating to such<br>insurance obligations, after deduction of the amounts recoverable from<br>reinsurance contracts and SPVs, with a floor equal to zero, relating to life activ­<br>ities.|
|C0090/R0240|Other life (re)insurance and<br>health (re)insurance obligations<br>– Net (of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – non-life activities|These are the technical provisions without a risk margin for other life insurance<br>obligations and reinsurance obligations relating to such insurance obligations,<br>after deduction of the amounts recoverable from reinsurance contracts and SPV,<br>with a floor equal to zero, relating to non-life activities.|
|C0110/R0240|Other life (re)insurance and<br>health (re)insurance obligations<br>– Net (of reinsurance/SPV) best<br>estimate and TP calculated as a<br>whole – life activities|These are the technical provisions without a risk margin for other life insurance<br>obligations and reinsurance obligations relating to such insurance obligations,<br>after deduction of the amounts recoverable from reinsurance contracts and SPV,<br>with a floor equal to zero, relating to life activities.|
|C0100/R0250|Total capital at risk for all life<br>(re)insurance obligations – Net<br>(of reinsurance/SPV) total<br>capital at risk – non-life activ­<br>ities|This is the total capital at risk, being the sum over all contracts that give rise to<br>life insurance or reinsurance obligations of the highest amounts that the insurance<br>undertaking would pay in the event of the death or disability of the persons<br>insured under the contract after deduction of the amounts recoverable from<br>reinsurance contracts and special purpose vehicles in such event, and the<br>expected present value of annuities payable on death or disability less the net<br>best estimate, with a floor equal to zero, relating to non-life activities.|
|C0120/R0250|Total capital at risk for all life<br>(re)insurance obligations – Net<br>(of reinsurance/SPV) total<br>capital at risk – life activities|This is the total capital at risk, being the sum over all contracts that give rise to<br>life insurance or reinsurance obligations of the highest amounts that the insurance<br>undertaking would pay in the event of the death or disability of the persons<br>insured under the contract after deduction of the amounts recoverable from<br>reinsurance contracts and special purpose vehicles in such event, and the<br>expected present value of annuities payable on death or disability less the net<br>best estimate, with a floor equal to zero, relating to life activities.|
|C0130/R0300|Overall MCR calculation –<br>Linear MCR|The linear Minimum Capital Requirement shall equal to the sum of the MCR<br>linear formula component for non-life insurance and reinsurance and the MCR<br>linear formula component for life insurance and reinsurance obligations calculated<br>in accordance with Article 249 of Delegated Regulation (EU) 2015/35.|

L 120/1044 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0130/R0310|Overall MCR calculation – SCR|This is the latest SCR to be calculated and reported in accordance with Articles<br>103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one<br>in case the SCR has been recalculated (e.g. due to a change in risk profile),<br>including capital add-on. Undertakings using internal model or partial internal<br>model to calculate the SCR shall refer to the relevant SCR, except where under<br>Article 129(3) of Directive 2009/138/EC the national supervisor requires a<br>reference to the standard formula.|
|C0130/R0320|Overall MCR calculation –<br>MCR cap|This is calculated as 45 % of the SCR including any capital add-on in accordance<br>with Article 129(3) of Directive 2009/138/EC.|
|C0130/R0330|Overall MCR calculation –<br>MCR floor|This is calculated as 25 % of the SCR including any capital add-on in accordance<br>with Article 129(3) of Directive 2009/138/EC.|
|C0130/R0340|Overall MCR calculation –<br>Combined MCR|This is the result of the formula component calculated in accordance with<br>Article 248(2) of Delegated Regulation (EU) 2015/35.|
|C0130/R0350|Overall MCR calculation –<br>Absolute floor of the MCR|This is calculated as defined in Article 129(1)d of Directive 2009/138/EC and<br>Article 253 of the Delegated Regulation (EU) 2015/35.|
|C0130/R0400|Minimum Capital Requirement|This is the result of the formula component calculated in accordance with<br>Article 248(1) of Delegated Regulation (EU) 2015/35.|
|C0140/R0500|Notional non-life and life MCR<br>calculation – Notional linear<br>MCR – non-life activities|This is calculated in accordance with Article 252(3) of Delegated Regulation (EU)<br>2015/35.|
|C0150/R0500|Notional non-life and life MCR<br>calculation – Notional linear<br>MCR -life activities|This is calculated in accordance with Article 252(9) of Delegated Regulation (EU)<br>2015/35.|
|C0140/R0510|Notional non-life and life MCR<br>calculation – Notional SCR<br>excluding add-on (annual or<br>latest calculation) – non-life<br>activities|This is the latest notional SCR to be calculated and reported in accordance with in<br>accordance with Articles 103 to 127 of Directive 2009/138/EC, either the annual<br>one or a more recent one in case the notional SCR has been recalculated (e.g. due<br>to a change in risk profile), excluding capital add-on. Undertakings using internal<br>model or partial internal model to calculate the SCR shall refer to the relevant<br>SCR, except where under Article 129(3) of Directive 2009/138/EC the national<br>supervisor requires a reference to the standard formula.|

5.5.2023 EN Official Journal of the European Union L 120/1045

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150/R0510|Notional non-life and life MCR<br>calculation – Notional SCR<br>excluding add-on (annual or<br>latest calculation) -life activities|This is the latest notional SCR to be calculated and reported in accordance with in<br>accordance with Articles 103 to 127 of Directive 2009/138/EC, either the annual<br>one or a more recent one in case the notional SCR has been recalculated (e.g. due<br>to a change in risk profile), excluding capital add-on. Undertakings using internal<br>model or partial internal model to calculate the SCR shall refer to the relevant<br>SCR, except where under Article 129(3) of Directive 2009/138/EC the national<br>supervisor requires a reference to the standard formula.|
|C0140/R0520|Notional non-life and life MCR<br>calculation – Notional MCR<br>cap – non-life activities|This is calculated as 45 % of the notional non-life SCR including the non-life<br>capital add-on in accordance with Article 129(3) of Directive 2009/138/EC.|
|C0150/R0520|Notional non-life and life MCR<br>calculation – Notional MCR<br>cap -life activities|This is calculated as 45 % of the notional life SCR including the life capital add-on<br>in accordance with Article 129(3) of Directive 2009/138/EC.|
|C0140/R0530|Notional non-life and life MCR<br>calculation – Notional MCR<br>floor – non-life activities|This is calculated as 25 % of the notional non-life SCR including the non-life<br>capital add-on in accordance with Article 129(3) of Directive 2009/138/EC.|
|C0150/R0530|Notional non-life and life MCR<br>calculation – Notional MCR<br>floor -life activities|This is calculated as 25 % of the notional life SCR including the life capital add-on<br>in accordance with Article 129(3) of Directive 2009/138/EC.|
|C0140/R0540|Notional non-life and life MCR<br>calculation – Notional<br>Combined MCR – non-life<br>activities|This is calculated in accordance with Article 252(3) of Delegated Regulation (EU)<br>2015/35.|

L 120/1046 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150/R0540|Notional non-life and life MCR<br>calculation – Notional<br>Combined MCR -life activities|This is calculated in accordance with Article 252(8) of Delegated Regulation (EU)<br>2015/35.|
|C0140/R0550|Notional non-life and life MCR<br>calculation – Absolute floor of<br>the notional MCR – non-life<br>activities|This is the amount defined in Article 129(1)(d)(i) of Directive 2009/138/EC<br>before considering Article 253 of the Delegated Regulation (EU) 2015/35.|
|C0150/R0550|Notional non-life and life MCR<br>calculation – Absolute floor of<br>the notional MCR – life activ­<br>ities|This is the amount defined in Article 129(1)(d)(ii) Directive 2009/138/EC before<br>considering Article 253 of the Delegated Regulation (EU) 2015/35.|
|C0140/R0560|Notional non-life and life MCR<br>calculation – Notional MCR –<br>non-life activities|This is the notional non-life MCR calculated in accordance with Article 252(2) of<br>Delegated Regulation (EU) 2015/35.|
|C0150/R0560|Notional non-life and life MCR<br>calculation – Notional MCR –<br>life activities|This is the notional life MCR calculated in accordance with Article 252(7) of<br>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 is not applicable to captive insurance and reinsurance undertakings complying with conditions specified in
the Regulation.

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

5.5.2023 EN Official Journal of the European Union L 120/1047

— Income Tax of the reporting period

— Dividend distribution

— Other variations not explained elsewhere.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010–<br>R0120|Basic Own fund items –<br>Year N|These items do not cover all Basic Own fund items, but only those before adjust­<br>ments/deductions for:<br>— Own funds from the financial statements that shall not be represented by the<br>reconciliation reserve and do not meet the criteria to be classified as Solvency<br>II own funds;<br>— Participations in financial and credit institutions.|
|C0020/<br>R0010 –<br>R0120|Basic Own fund items – Year<br>N–1|These items do not cover all Basic Own fund items, but only those before adjust­<br>ments/deductions for:<br>— Own funds from the financial statements that shall not be represented by the<br>reconciliation reserve and do not meet the criteria to be classified as Solvency<br>II own funds;<br>— Participations in financial and credit institutions|
|C0030/R0010–<br>R0120|Basic Own fund items – Vari­<br>ation|Variation between reporting period N and N–1 of own fund items.|
|C0030/R0130|Excess of assets over liabilities<br>(Variations of Basic Own<br>Funds explained by Variation<br>Analysis Templates)|Variation of excess of assets over liabilities. This item is further assessed in rows<br>R0190 to R0250 and then in templates S.29.02 to S.29.04.<br>Excess of assets over liabilities shall be considered before deductions of Partici­<br>pations in financial and credit institutions.|
|C0030/R0140|Own shares|Variation of own shares included as assets on the balance sheet.|
|C0030/R0150|Foreseeable dividends,<br>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<br>to ring fencing and matching|Variation of restricted own fund items due to ring fencing and matching.|
|C0030/R0180|Total variation of Recon­<br>ciliation Reserve|Total variation of Reconciliation Reserve.|
|C0030/R0190|Variations due to investments<br>and financial liabilities|Variations in the Excess of assets over liabilities explained by variations in<br>investments and financial liabilities (for instance variations in value in the<br>period, financial revenues, etc.). This amount shall not include amount of Own<br>Shares.|
|C0030/R0200|Variations due to net technical<br>provisions|Variations in the Excess of assets over liabilities explained by variations in<br>technical provisions (for instance provision reversals or new earned premiums,<br>etc.).|
|C0030/R0210|Variations in capital basic own<br>fund items and other items<br>approved|This amount explains the part of the variation of Excess of Assets over Liabilities<br>due to movements in ‘pure’ capital items, such as Ordinary share capital (gross of<br>own shares), Preference shares, Surplus funds.|

L 120/1048 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0220|Variations in Deferred Tax<br>position|Variations in the Excess of assets over liabilities explained by variation of deferred<br>tax assets and deferred tax liabilities|
|C0030/R0230|Income tax of the reporting<br>period|Amount of corporate tax of the reporting period, as stated in the financial<br>statements of the reporting period.|
|C0030/R0240|Dividend distribution|Amount of dividend distributed during the reporting period, as stated in the<br>financial statements of the reporting period.|
|C0030/R0250|Other variations in Excess of<br>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 investments;

ii. Includes liabilities position of derivatives (as investments);

iii. Includes Own shares;

iv. Includes Financial liabilities (comprising subordinated liabilities);

v. Includes assets held for unit–linked and index–linked funds;

vi. 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).

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 Property held for own use. 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.).

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010|Valuation movements on<br>investments|Valuation movements on investments, including:<br>— For those assets kept in the portfolio, the difference between Solvency II<br>values at the end of the reporting period (N) and at the beginning of the<br>Year (N–1);<br>— For those investments divested between the two reporting periods (including<br>where an asset was acquired during the reporting period), the difference<br>between the selling price and the Solvency II value as at the last reporting<br>period (or, in case of investments acquired during the period, the acquisition<br>cost/value);|

5.5.2023 EN Official Journal of the European Union L 120/1049

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— For those assets acquired during the reporting period and still held at the end<br>of the reporting period, the difference between the closing Solvency II value<br>and the acquisition cost/value.<br>It shall include amounts relative to derivatives regardless of derivatives being an<br>asset or a liability.<br>It shall not include amounts reported in ‘Investment revenues – R0040’ and<br>‘Investments expenses including Interest charges on subordinated and financial<br>liabilities – R0050’.|
|C0010/R0020|Valuation movements on own<br>shares|Same as for cell C0010/R0010, but for own shares.|
|C0010/R0030|Valuation movements on<br>financial liabilities and<br>subordinated liabilities|Valuation movements on financial liabilities and subordinated liabilities, including:<br>— For those financial and subordinated liabilities issued prior to the reporting<br>period and not redeemed, the difference between Solvency II values at the end<br>of the reporting period (N) and at the beginning of the reporting period (N–1);<br>— For those financial and subordinated liabilities redeemed during the reporting<br>period, the difference between the redemption price and the Solvency II value<br>as at the end of the last reporting period;<br>— For those financial and subordinated liabilities issued during the reporting<br>period and not redeemed during the period, the difference between the<br>closing Solvency II value and issuance price.|
|C0010/R0040|Investment Revenues|Includes dividends, interests, rents and other revenues, due to investments within<br>scope of this template.|
|C0010/R0050|Investments expenses<br>including interest charges on<br>subordinated and financial<br>liabilities|Investments expenses including interest charges on subordinated and financial<br>liabilities, including:<br>— Investment management expenses – related to ‘Investments’ and to ‘Own<br>shares’;<br>— Interest charges on financial and subordinated liabilities related to ‘Financial<br>liabilities other than debts owed to credit institutions’ as well as ‘Debts owed<br>to credit institutions’ and ‘Subordinated liabilities’.<br>Those expenses and charges correspond to the ones recorded and recognised on<br>an accrual basis at the end of the period.|
|C0010/R0060|Variation in Excess of Assets<br>over Liabilities explained by<br>investments and financial<br>liabilities management|Total of variation in Excess of Assets over Liabilities explained by investments and<br>financial liabilities management.|
|C0010/R0070|Dividends|Amount of dividends earned over the reporting period, excluding any dividends<br>from property held for own use.<br>The same definition as in S.09.01 shall apply (except for the scope of investments<br>to consider).|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0080|Interests|Amount of interest earned over the reporting period, excluding any interest from<br>property held for own use.<br>The same definition as in S.09.01 shall apply (except for the scope of investments<br>to consider).|
|C0010/R0090|Rents|Amount of rent earned over the reporting period, excluding any rent from<br>property held for own use.<br>The same definition as in S.09.01 shall apply (except for the scope of investments<br>to consider).|
|C0010/R0100|Other|Amount of other investments income received and accrued at the end of the<br>reporting year. Applicable to other investment income not considered in cells<br>C0010/R0070, C0010/R0080 and C0010/R0090, such as securities lending<br>fees, commitment fees etc., excluding the ones from 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.).

The accepted reinsurance on unit-linked and index-linked business shall be included within the template.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Of which the following_<br>_breakdown of_<br>_Variation in Best_<br>_Estimate – analysis per_<br>_UWY if applicable –_<br>_Gross of reinsurance_|||
|C0010–C0020/<br>R0010|Opening Best Estimate|Amount of Best Estimate – gross of reinsurance – as stated in the Balance Sheet at<br>closing year N–1 related to those lines of business, as defined in Annex I to<br>Delegated Regulation (EU) 2015/35, for which an underwriting year approach<br>(UWY) is used for Best Estimate calculation.|

5.5.2023 EN Official Journal of the European Union L 120/1051

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–C0020/<br>R0020|Exceptional elements<br>triggering restating of<br>opening Best Estimate|Amount of adjustment to opening Best Estimate due to elements, other than<br>changes in perimeter that led to restate the opening BE.<br>Shall essentially concern changes in models (in case models are used) for<br>correction of the model and other modifications. It shall not concern changes<br>in assumptions.<br>These cells are expected to be mostly applicable for Life business.|
|C0010–C0020/<br>R0030|Changes in perimeter|Amount of adjustment to opening Best Estimate related to changes in perimeter<br>of the portfolio like sales of (part of) portfolio and purchases. This could also<br>concern changes of perimeter due to liabilities evolving to annuities stemming<br>from Non–Life obligations (triggering some changes from Non–Life to Life).|
|C0010–C0020/<br>R0040|Foreign exchange vari­<br>ation|Amount of adjustment to opening Best Estimate related to foreign exchange<br>variation during the period.<br>In this case the foreign exchange variation is actually meant to be applied to<br>contracts which are taken out in currencies different from the balance sheet<br>currency. For the calculation, the cash–flows of these contracts contained in the<br>opening Best Estimate are simply converted due to the exchange variation.<br>This item does not address the impact on the cash–flows of the insurance<br>portfolio induced by re–valuation of year N–1 assets due to foreign exchange<br>variation during year N.|
|C0010–C0020/<br>R0050|Best Estimate on risks<br>accepted during the<br>period|It represents present expected future cash flows (gross of reinsurance) included in<br>Best Estimate and related to risks accepted during the period.<br>This shall be considered at the closing date (and not at the actual date of inception<br>of the risks), i.e. this shall form part of the Best Estimate at closing date.<br>The scope of cash flows refers to Article 77 of Directive 2009/138/EC.|
|C0010–C0020/<br>R0060|Variation of Best<br>Estimate due to<br>unwinding of discount<br>rate – risks accepted<br>prior to period|The variation of Best Estimate captured here shall only relate to the unwinding of<br>discount rates, and does not take into account other parameters such as changes<br>in assumptions or discount rates, experience adjustment, etc.<br>The concept of unwinding may be illustrated as follows: Calculate the Best<br>Estimate of year N–1 again but using the shifted interest rate term structure<br>In order to isolate this strict scope of variation, the calculation may be as follows:<br>— Consider Opening Best Estimate including the adjustment to opening Best<br>Estimate (cells C0010/R0010 to R0040);<br>— Based on this figure, run the calculation of the unwinding of discount rates.|
|C0010–C0020/<br>R0070|Variation of Best<br>Estimate due to year N<br>projected in and out<br>flows – risks accepted<br>prior to period|Premiums, claims, and surrenders that were forecasted on the Opening Best<br>Estimate as to be paid during the year, will not be in the closing Best Estimate<br>anymore as they would have been paid/received during the year. A neutralisation<br>adjustment shall be performed.<br>In order to isolate this adjustment, the calculation may be as follows:|

L 120/1052 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Consider Opening Best Estimate (cell C0010/R0010) including the adjustment<br>to opening Best Estimate (cells C0010/R0020 to R0040)<br>— Isolate the amount of cash flows (cash in minus cash out) that were projected<br>within this opening Best Estimate for the period considered<br>— This isolated amount of cash flow shall come in addition to Opening Best<br>Estimate (for neutralisation effect) – and be filled in cell C0010/R0070 and<br>C0020/R0070.|
|C0010–C0020/<br>R0080|Variation of Best<br>Estimate due to<br>experience – risks<br>accepted prior to period|The variation of Best Estimate captured here shall strictly relate to the cash flows<br>projected at the end of the period when compared to the cash flows that were<br>projected at the beginning of the period for the periods N + 1 and future.<br>It shall only capture the changes due to the realisation of the CF in year N and not<br>linked to changes in assumptions.|
|C0010–C0020/<br>R0090|Variation of Best<br>Estimate due to changes<br>in non–economic<br>assumptions – risks<br>accepted prior to period|It mainly refers to changes in best estimate not driven by realised technical flows<br>and changes in assumptions directly linked to insurance risks (i.e. lapse rates),<br>which can be referred to as non–economic assumptions.<br>In order to isolate the strict scope of variation due to changes in assumptions, the<br>calculation may be as follows:<br>— Consider the opening Best Estimate (cell C0010/R0010) including the<br>adjustment to opening Best Estimate (cell C0010/R0010 to R0040) and the<br>impact of unwinding of year N projected cash–flows (C0010/R0060 to R0080<br>and C0020/R0060 to R0080 respectively);<br>— Based on this figure, run calculations with new assumptions not related to<br>discount rates – that applied at year end N (if any)<br>This will provide the variation of Best Estimate strictly related to changes in these<br>assumptions. This may not capture the variation due to case–by–case revision of<br>RBNS, which would thus have to be added.<br>For Non–Life, cases can be expected where these changes cannot be discerned<br>separately from changes due to experience (C0020/R0080). In such cases, report<br>the total figure under C0020/R0080.|
|C0010–C0020/<br>R0100|Variation of Best<br>Estimate due to changes<br>in economic<br>environment – risks<br>accepted prior to period|It mainly refers to assumptions not directly linked to insurance risks, i.e. mainly<br>the impact of the changes in economic environment on the cash flows (taking<br>management actions into account, e.g. reduction of future discretionary benefits<br>(‘FDB’)) and changes in discount rates.<br>For non–life (C0020/R0100), in case variation due to inflation cannot be<br>discerned from changes due to experience, the whole amount would be<br>reported under C0020/R0080.<br>In order to isolate this strict scope of variation, the calculation may be as follows:|

5.5.2023 EN Official Journal of the European Union L 120/1053

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Consider the opening Best Estimate including the adjustment to opening Best<br>Estimate (cell C0010/R0010 to R0040) and the impact of unwinding, of year<br>N projected cash–flows and experience (C0010/R0060 to R0080 and<br>C0020/R0060 to R0080 respectively, or alternatively, C0010/R0060 to<br>R0090 and C0020/R0060 to R0090 respectively)<br>— Based on this figure, run calculations with new discount rates that applied<br>during year N, together with related financial assumptions (if any).<br>This will provide the variation of Best Estimate strictly related to changes in<br>discount rates and related financial assumptions.|
|C0010–C0020/<br>R0110|Other changes not<br>elsewhere explained|Corresponds to other variations in Best Estimate, not captured in cells<br>C0010/R0010 to R0100 (for Life) or C0020/R0010 to R0100 (Non–Life).|
|C0010–C0020/<br>R0120|Closing Best Estimate –<br>gross of reinsurance|Amount of Best Estimate as stated in the Balance Sheet at closing year N related<br>to those lines of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, for which an underwriting year approach (UWY) is used for Best<br>Estimate calculation.<br>These cells might be nil (if no UWY approach is used), or might total the closing<br>Best Estimate figure in the Balance Sheet if no accident Year approach (AY) is<br>used.|
|_Of which the following_<br>_breakdown of_<br>_Variation in Best_<br>_Estimate – analysis per_<br>_UWY if applicable –_<br>_Reinsurance recover­_<br>_ables_|||
|C0030–C0040/<br>R0130|Opening Best Estimate|Amount of Best Estimate of reinsurance recoverable as stated in the Balance Sheet<br>at closing year N–1 related to those lines of business, as defined in Annex I to<br>Delegated Regulation (EU) 2015/35, for which an underwriting year approach<br>(UWY) is used for Best Estimate calculation.|
|C0030–C0040/<br>R0140|Closing Best Estimate|Amount of Best Estimate of reinsurance recoverable as stated in the Balance Sheet<br>at closing year N related to those lines of business, as defined in Annex I to<br>Delegated Regulation (EU) 2015/35, for which an underwriting year approach<br>(UWY) is used for Best Estimate calculation.|
|_Of which the following_<br>_breakdown of_<br>_Variation in Best_<br>_Estimate – analysis per_<br>_AY if applicable –_<br>_Gross of reinsurance_|||
|C0050–C0060/<br>R0150|Opening Best Estimate|Amount of Best Estimate – gross of reinsurance – as stated in the Balance Sheet at<br>closing year N–1 related to those lines of business, as defined in Annex I to<br>Delegated Regulation (EU) 2015/35, for which an accident year approach (AY)<br>is used for Best Estimate calculation.|

L 120/1054 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050–C0060/<br>R0160|Exceptional elements<br>triggering restating of<br>opening Best Estimate|Same as for C0010 and C0020/R0020|
|C0050–C0060/<br>R0170|Changes in perimeter|Same as for C0010 and C0020/R0030|
|C0050–C0060/<br>R0180|Foreign exchange vari­<br>ation|Same as for C0010 and C0020/R0040|
|C0050–C0060/<br>R0190|Variation of Best<br>Estimate on risk covered<br>after the period|It is expected that these cells mainly concerns Non–Life and refers to changes in<br>(part of) Premiums Provisions (i.e. in relation to all recognised obligations within<br>the boundary of the contract at the valuation date where the claim has not yet<br>occurred) as follows:<br>— Identify the part of premiums provisions at end of year (N) related to a<br>coverage period starting after the closing year end N;<br>— Identify the part of premiums provisions at end of Year (N – 1) related to a<br>coverage period starting after the closing Year end N;<br>Derive the variation from the two figures.|
|C0050–C0060/<br>R0200|Variation of Best<br>Estimate on risks covered<br>during the period|It is expected that these cells mainly concerns Non–Life, and refers to the<br>following cases:<br>a) (part of) Premiums Provisions at Year end N – 1 which turned to Claims<br>Provisions at year end N because claim has occurred during that period<br>b) claims provisions related to claims occurred during the period (for which there<br>was no Premiums provisions at year end N – 1)<br>Calculation may be as follows:<br>— Identify the part of claims provisions at Year end (N) related to risks covered<br>during the period;<br>— Identify the part of premiums provisions at Year end (N – 1) related to risks<br>covered during the period;<br>Derive the variation from the two figures.|
|C0050–C0060/<br>R0210|Variation of Best<br>Estimate due to<br>unwinding of discount<br>rate – risks covered prior<br>to period|The concept of unwinding may be illustrated as follows: Calculate the Best<br>Estimate of year N–1 again but using the shifted interest rate term structure.<br>In order to isolate this strict scope of variation, the calculation may be as follows:<br>— Consider part of the Opening Best Estimate related to risks covered prior to<br>period, i.e. Opening Best Estimate excluding Premiums provisions but<br>including opening adjustments if any (see cells C0050/R0160 to R0180 and<br>C0060/R0160 to R0180;<br>— Based on this figure, run the calculation of the unwinding of discount rates<br>that applied during year N.|
|C0050–C0060/<br>R0220|Variation of Best<br>Estimate due to year N<br>projected in and out<br>flows – risks covered<br>prior to period|Premiums, claims, and surrenders that were forecasted on the Opening Best<br>Estimate (related to risks covered prior to period) as to be paid during the year,<br>will not be in the closing Best Estimate anymore as they would have been paid/<br>received during the year.<br>A neutralization adjustment has thus to be performed.<br>In order to isolate this adjustment, the calculation may be as follows:|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Consider part of the Opening Best Estimate related to risks covered prior to<br>period, i.e. Opening Best Estimate excluding Premiums provisions;<br>— Isolate the amount of cash flows (cash in minus cash out) that were projected<br>within this opening Best Estimate for the period considered;<br>— This isolated amount of cash flow shall come in addition to Opening Best<br>Estimate (for neutralisation effect) – and be filled in cell C0050 and C0060/<br>R0220.|
|C0050–C0060/<br>R0230|Variation of Best<br>Estimate due to<br>experience – riskscovered<br>prior to period|The variation of Best Estimate captured here shall strictly relate to the cash flows<br>projected at the end of the period when compared to the cash flows that were<br>projected at the beginning of the period for the periods N + 1 and future.<br>It shall only capture the changes due to the realisation of the CF in year N and not<br>linked to changes in assumptions.|
|C0050–C0060/<br>R0240|Variation of Best<br>Estimate due to changes<br>in non–economic<br>assumptions – risks<br>covered prior to period|It mainly refers to changes in best estimate not driven by realised technical flows<br>and changes in assumptions directly linked to insurance risks (i.e. lapse rates),<br>which can be referred to as non–economic assumptions.<br>In order to isolate the strict scope of variation due to changes in assumptions, the<br>calculation may be as follows:<br>Consider the opening Best Estimate (cell C0050-C0060/R0150) including the<br>adjustment to opening Best Estimate (cells C0050-C0060/R0160 to R0180) and<br>the impact of unwinding of year N projected cash–flows (C0050-C0060/R0210 to<br>R0230);<br>Based on this figure, run calculations with new assumptions not related to<br>discount rates – that applied at year end N (if any);<br>This will provide the variation of Best Estimate strictly related to changes in these<br>assumptions. This may not capture the variation due to case–by–case revision of<br>RBNS, which would thus have to be added.<br>For Non–Life, in cases where these changes cannot be discerned separately from<br>changes due to experience, report the total figure under C0060/R0230.|
|C0050–C0060/<br>R0250|Variation of Best<br>Estimate due to changes<br>in economic<br>environment – risks<br>covered prior to period|It mainly refers to assumptions not directly linked to insurance risks, i.e. mainly<br>the impact of the changes in economic environment on the cash flows (taking<br>management actions into account, e. g. reduction of FDB) and changes in discount<br>rates.<br>For non–life (C0060/R0250), in case variation due to inflation cannot be<br>discerned from changes due to experience, the whole amount would be<br>reported under C0060/R0230.<br>In order to isolate this strict scope of variation, the calculation may be as follows:<br>— Consider the opening Best Estimate including the adjustment to opening Best<br>Estimate (cells C0050/R0160 to R0180) and the impact of unwinding, of year<br>N projected cash–flows and experience (C0050/R0210 to R0230 and<br>C0060/R0210 toR0230 respectively, or alternatively, C0050/R0210 to<br>R0240 and C0060/R0210 toR0240, respectively);|

L 120/1056 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Based on this figure, run calculations with new discount rates that applied<br>during year N, together with related financial assumptions (if any).<br>This will provide the variation of Best Estimate strictly related to changes in<br>discount rates and related financial assumptions.|
|C0050–C0060/<br>R0260|Other changes not<br>elsewhere explained|Corresponds to other variations in Best Estimate, not captured in cells<br>C0050/R0150 to R0250 (for Life) or C0060/R0150 to R0250 (Non–Life).|
|C0050–C0060/<br>R0270|Closing Best Estimate|Amount of Best Estimate as stated in the Balance Sheet at closing year N related<br>to those lines of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, for which an accident year approach (AY) is used for Best Estimate<br>calculation.|
|_Of which the following_<br>_breakdown of_<br>_Variation in Best_<br>_Estimate – analysis per_<br>_AY if applicable –_<br>_reinsurance recoverables_|||
|C0070–C0080/<br>R0280|Opening Best Estimate|Amount of Best Estimate of reinsurance recoverable as stated in the Balance Sheet<br>at closing year N–1 related to those lines of business, as defined in Annex I to<br>Delegated Regulation (EU) 2015/35, for which an accident year approach (AY) is<br>used for Best Estimate calculation.|
|C0070–C0080/<br>R0290|Closing Best Estimate|Amount of Best Estimate of reinsurance recoverable as stated in the Balance Sheet<br>at closing year N related to those lines of business, as defined in Annex I to<br>Delegated Regulation (EU) 2015/35 for which an accident year approach (AY) is<br>used for Best Estimate calculation.|
|_Of which adjustments_<br>_in Technical Provisions_<br>_related to valuation of_<br>_Unit linked contracts,_<br>_with theoretically a_<br>_neutralising impact on_<br>_Assets over Liabilities_|||
|C0090/R0300|Net variation for index-<br>linked and unit-linked<br>business|Amount shall represent the net variation, in Balance Sheet, of the Assets held for<br>index–linked and unit–linked funds and of technical provisions – index-linked and<br>unit-linked (calculated as best estimate and risk margin or calculate as a whole).|

5.5.2023 EN Official Journal of the European Union L 120/1057

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Technical flows_<br>_affecting Technical_<br>_provisions_|||
|C0100–C0110/<br>R0310|Premiums written during<br>the period|Amount of written premiums under Solvency II, respectively for Life and Non–<br>life.|
|C0100–C0110/<br>R0320|Claims and benefits<br>during the period, net of<br>salvages and subroga­<br>tions|Amount of claims and benefits during the period, net of salvages and<br>subrogations, respectively for Life and Non–life.<br>If amounts are already captured in the closing best estimate, they shall not be part<br>of this item.|
|C0100–C0110/<br>R0330|Expenses (excluding<br>Investment expenses)|Amount of expenses (excluding investment expenses – which are reported under<br>S.29.02), respectively for Life and Non–life.<br>If amounts are already captured in the closing best estimate, they shall not be part<br>of this item.|
|C0100–C0110/<br>R0340|Total technical flows on<br>gross Technical Provi­<br>sions|Total amount of technical flows affecting gross TP.|
|C0100–C0110/<br>R0350|Technical flows related to<br>reinsurance during the<br>period (recoverables<br>received net of premiums<br>paid)|Total amount of technical flows related to reinsurance recoverable during the<br>period, i.e. recoverable received net of premiums, respectively for Life and<br>Non–life.|
|_Variation in Excess of_<br>_Assets over Liabilities_<br>_explained by Technical_<br>_provisions_|||
|C0120–C0130/<br>R0360|Variation in Excess of<br>Assets over Liabilities<br>explained by Technical<br>provisions management<br>– Gross Technical Provi­<br>sions|This calculation corresponds to the following principle:<br>— consider the variation (opening minus closing) in BE, RM, TP calculated as a<br>whole and transitional on Technical Provisions;<br>— add amount of total technical flows, i.e.: inflows minus outflows on gross<br>technical provisions (C0100/R0340 for Life and C0110/R0340 for Non–Life).|
|C0120–C0130/<br>R0370|Variation in Excess of<br>Assets over Liabilities<br>explained by Technical<br>provisions management<br>– Reinsurance recover­<br>ables|This calculation corresponds to the following principle:<br>— consider the variation in Reinsurance recoverables;<br>— add total amount of technical flows, i.e.: inflows minus outflows, related to<br>reinsurance during the period.<br>If the amount has a positive impact on Excess of Assets over Liabilities, this shall<br>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 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’.

L 120/1058 EN Official Journal of the European Union 5.5.2023

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.

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Lines of Business|Lines of business (LoB) for which a split of the analysis per period will be<br>required. The following closed list shall be used:<br>1 – 1 and 13 Medical expense insurance<br>2 – 2 and 14 Income protection insurance<br>3 – 3 and 15 Workers’ compensation insurance<br>4 – 4 and 16 Motor vehicle liability insurance<br>5 – 5 and 17 Other motor insurance<br>6 – 6 and 18 Marine, aviation and transport insurance<br>7 – 7 and 19 Fire and other damage to property insurance<br>8 – 8 and 20 General liability insurance<br>9 – 9 and 21 Credit and suretyship insurance<br>10 – 10 and 22 Legal expenses insurance<br>11 – 11 and 23 Assistance<br>12 – 12 and 24 Miscellaneous financial loss<br>25 – Non-proportional health reinsurance<br>26 – Non-proportional casualty reinsurance<br>27 – Non-proportional marine, aviation and transport reinsurance<br>28 – Non-proportional property reinsurance<br>37 – Life (including lines of business 30, 31, 32, 34 and 36, as defined in Annex I<br>to Delegated Regulation (EU) 2015/35)<br>38 – Health SLT (including lines of business 29, 33 and 35)|
|_Detailed analysis_<br>_per period –_<br>_Technical flows_<br>_versus Technical_<br>_provisions –_<br>_UWY_|||
|_Risks accepted_<br>_during period_|||
|C0010/R0010|Written premiums under­<br>written during period|Part of the written premiums during the period that corresponds to contracts<br>underwritten during the year.<br>Allocation keys may be used to identify this part of the total written premiums<br>under Solvency II affected to contracts underwritten during the year.|
|C0010/R0020|Claims and benefits – net of<br>salvages and subrogations<br>recovered|Part of the claims and benefits, net of salvages and subrogations during the period<br>that corresponds to risks accepted during the period.|

5.5.2023 EN Official Journal of the European Union L 120/1059

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||Allocation keys may be used to identify this part of the total claims, as long as<br>this reconciles at the end to total claims and benefits net of salvages and<br>subrogations as reported in C0100/R0320 from S.29.03 and C0110/R0320<br>from S.29.03.|
|C0010/R0030|Expenses (related to insurance<br>and reinsurance obligations)|Part of the expenses during the period that corresponds to risks accepted during<br>the period.<br>Allocation keys may be used to identify this part of the total expenses, as long as<br>this reconciles at the end to total expenses as reported in C0100/R0330 from<br>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<br>Provisions as a whole|Part of TP calculated as a whole corresponding to risks accepted during period.<br>Allocation keys may be used to identify this part of the total variation of TP<br>calculated as a whole, as long as this reconciles at the end to total.|
|C0010/R0060|Net variation for index-linked<br>and unit-linked business|Amount shall represent the net variation, in Balance Sheet, of the Assets held for<br>index–linked and unit–linked funds and of technical provisions – index-linked and<br>unit-linked (calculated as best estimate and risk margin or calculate as a whole).|
|C0010/R0070|Total|Total impact from risks accepted during period – gross of reinsurance).|
|_Risks accepted_<br>_prior to period_|||
|C0020/R0010|Written premiums on contract<br>underwritten during period|Part of the written premiums during the period that corresponds to contracts<br>underwritten prior to period.<br>See instructions on C0010/R0010.|
|C0020/R0020|Claims and benefits – net of<br>salvages and subrogations<br>recovered|Part of the claims and benefits, net of salvages and subrogations during the period<br>that corresponds to risks accepted prior to period.<br>See instructions on C0010/R0020.|
|C0020/R0030|Expenses (related to insurance<br>and reinsurance obligations)|Part of the expenses during the period that corresponds to risks accepted prior to<br>period.<br>See instructions on C0010/R0030.|
|C0020/R0040|Variation of BE|Variation of BE due to year N projected in and out flows – risks accepted prior to<br>period (gross of reinsurance)<br>Total for all reported line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, shall correspond to the sum of cells C0010/R0060 to<br>C0010/R0100 from template S.29.03 and C0020/R0060 to C0020/R0100<br>from template S.29.03.|

L 120/1060 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0050|Variation of Technical<br>Provisions as a whole|Part of TP calculated as a whole corresponding to risks accepted prior to period.<br>See instructions on C0010/R0050.|
|C0020/R0060|Net variation for index-linked<br>and unit-linked business|See instructions on C0010/R0060.|
|C0020/R0070|Total|Total of changes related to risks accepted to prior, gross of reinsurance.|
|_Detailed analysis_<br>_per period –_<br>_Technical flows_<br>_versus Technical_<br>_provisions – AY_|||
|_Risks covered_<br>_after the period_|||
|C0030/R0080|Written premiums|Corresponds to part of written premiums related to risks covered after the period,<br>i.e. premiums to be earned after the period.<br>In addition, allocation keys may be used to identify this part of the premiums<br>affected to risks covered after the period.|
|C0030/R0090|Claims and benefits – net of<br>salvages and subrogations<br>recovered|Corresponds to part of claims and benefits, net of salvages and subrogations<br>related to risks covered after the period (theoretically at nil).<br>See instructions on C0010/R0020.|
|C0030/R0100|Expenses (related to insurance<br>and reinsurance obligations)|Part of the expenses during the period that corresponds to risks covered after the<br>period.<br>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<br>template S.29.03 and C0060/R0190 from template S.29.03. if the analysis in<br>S.29.03 is performed on a line of business basis.<br>The amount refers to changes in (part of) Premiums Provisions (i.e. in relation to<br>all recognised obligations within the boundary of the contract at the valuation<br>date where the claim has not yet occurred) as follows:<br>— Identify the part of premiums provisions at end of year (N) related to a<br>coverage period starting after the closing year-end N<br>— Identify the part of premiums provisions at the end of year (N – 1) related to<br>a coverage period starting after the closing year-end N (i.e. in case of<br>premiums provisions in relation to obligations on more than one future<br>reporting period)|

5.5.2023 EN Official Journal of the European Union L 120/1061

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||In case Premiums Provisions at year end (N – 1) includes amount for which claims<br>occurred during year N, this amount shall not be considered in Variation of BE on<br>risks covered after the period, but, instead in Variation of BE on risks covered<br>during the period, as this provision turned to Claims provisions.|
|C0030/R0120|Variation of Technical<br>Provisions as a whole|Part of TP calculated as a whole corresponding to risks covered after the period.<br>See instructions on C0010/R0050.|
|C0030/R0130|Net variation for index-linked<br>and unit-linked business|This cell is deemed not applicable for Non–Life<br>See instructions on C0010/R0060.|
|C0030/R0140|Total|Total changes related to risks covered after the period, gross of reinsurance.|
|_Risks covered_<br>_during the period_|||
|C0040/R0080|Written premiums|Corresponds to part of written premiums related to risks covered during the<br>period, i.e. earned premiums under Solvency II principles.<br>In addition, allocation keys may be used to identify this part of the premiums<br>affected to risks covered after the period.|
|C0040/R0090|Claims and benefits – net of<br>salvages and subrogations<br>recovered|Corresponds to part of claims and benefits, net of salvages and subrogations<br>related to risks covered during the period.<br>See instructions on C0010/R0020.|
|C0040/R0100|Expenses (related to insurance<br>and reinsurance obligations)|Part of the expenses during the period that corresponds to risks covered during<br>the period.<br>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.<br>For risks covered during the period: this variation of BE shall correspond to the<br>sum of cells C0050/R0200 from template S.29.03 and C0060/R0200 from<br>template S.29.03. if the analysis in S.29.03 is performed on a line of business<br>basis.<br>The amount refers to the following cases:<br>a) Premiums Provisions at Year end N–1 which turned to Claims Provisions at<br>year end N because claim has occurred during the period<br>b) Claims provisions related to claims occurred during the period (for which there<br>was no Premiums provisions at year end N – 1)|

L 120/1062 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||Calculation may be as follows:<br>— Identify the part of claims provisions at year-end (N) related to risks covered<br>during the period.<br>— Identify the part of premiums provisions at year-end (N – 1) related to risks<br>covered during the period.<br>Derive the variation from the two figures.|
|C0040/R0120|Variation of Technical<br>Provisions as a whole|Part of TP calculated as a whole corresponding to risks covered during period.<br>See instructions on C0010/R0050.|
|C0040/R0130|Net variation for index-linked<br>and unit-linked business|This cell is deemed not applicable for Non–Life<br>See instructions on C0010/R0060.|
|C0040/R0140|Total|Total changes related to risks covered during period, gross of reinsurance.|
|_Risks covered_<br>_prior to period_|||
|C0050/R0080|Written premiums|Corresponds to part of written premiums related to risks covered prior to the<br>period, i.e. earned premiums under Solvency II principles (when the premium is<br>only due after the coverage period).<br>In addition, allocation keys may be used to identify this part of the premiums.|
|C0050/R0090|Claims and benefits – net of<br>salvages and subrogations<br>recovered|Corresponds to part of claims and benefits, net of salvages and subrogations<br>related to risks covered prior to the period.<br>See instructions on C0010/R0020.|
|C0050/R0100|Expenses (related to insurance<br>and reinsurance obligations)|Part of the expenses during the period that corresponds to risks covered prior to<br>the period.<br>See instructions on C0010/R0030.|
|C0050/R0110|Variation of Best Estimate|For risks covered prior to period corresponds to year N projected in and out<br>technical flows for risks accepted prior to period. For risks covered prior to the<br>period this variation of BE shall correspond to the sum of cells R0210/C0050-<br>C0060 to R0250/C0050–C0060 from template S.29.03 if the analysis in S.29.03<br>is performed on a line of business basis.|

5.5.2023 EN Official Journal of the European Union L 120/1063

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||The calculation may be as follows:<br>— Consider part of the Opening Best Estimate related to risks covered prior to<br>period, i.e. Opening Best Estimate excluding Premiums provisions;<br>— Isolate the amount of cash flows (cash in minus cash out) that were projected<br>within this opening Best Estimate for the period considered;<br>— This isolated amount of cash flow shall come in addition to Opening Best<br>Estimate (for neutralisation effect).|
|C0050/R0120|Variation of Technical<br>Provisions as a whole|Part of technical provisions as a whole corresponding to risks covered prior to<br>period.<br>See comment on C0010/R0050|
|C0050/R0130|Net variation for index-linked<br>and unit-linked business|This cell is deemed not applicable for Non–Life<br>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 20 largest facultative reinsurance exposures (part of sum insured
transferred to all reinsurers) overall plus the largest two in each line of business if not covered by the 20 largest. 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.

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) and as such shall reflect the reinsurance treaties effective and
valid during the next reporting year for the overall 20 largest facultative reinsurance exposures plus the largest two in
each line of business if not covered by the 20 largest. Undertakings shall report the most important risks of the next
reporting period which are covered by reinsurance treaties valid during the next reporting period. If reinsurance strategy
changes materially after the validity 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.

L 120/1064 EN Official Journal of the European Union 5.5.2023

Facultative placements covering different lines of business shall also appear in the various relevant line of business if
they are ranked within the 20 largest facultative reinsurance exposures plus the largest two in each line of business if
not covered by the 20 largest risks of the same line of business.

This template should only be reported if the reinsurance recoverables are higher than 10 % of the Best Estimate
calculated separately for life and non-life business.

ITEM INSTRUCTIONS

_Facultative covers non–life_

|Col1|Col2|Col3|
|---|---|---|
|C0020|Reinsurance program code|Undertaking specific reinsurance code that links the dominant treaty of<br>reinsurance programme which also protects the risk covered by the facultative<br>reinsurance. The Reinsurance program code shall be in line with the Reinsurance<br>program code of S.30.03 – Outgoing Reinsurance Program in the next reporting<br>year.|
|C0030|Risk identification code|For each line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, of non–life insurance a selection shall be made of the 20 largest facul­<br>tative reinsurance exposures (part of sum insured transferred to all reinsurers)<br>overall plus the largest two in each line of business if not covered by the 20<br>largest that are subject to facultative reinsurance in force in the next reporting<br>period (also if they originated in preceding years). The code is a unique identifying<br>number assigned by the insurer that identifies the risk and shall remain unchanged<br>for subsequent annual reports.<br>This code once assigned shall not be reused for another risk even when the risk to<br>which the code was originally assigned does not exist anymore.<br>When one risk affects more than one line of business the same code can be used<br>for all the lines of business affected.|
|C0040|Facultative reinsurance<br>placement identification code|Each facultative reinsurance placement must be assigned a sequence number<br>which is unique for the risk. The facultative reinsurance placement identification<br>code is entity specific.|
|C0041|Line of business for non-life|Identification of the line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, reported. The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss|

5.5.2023 EN Official Journal of the European Union L 120/1065

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||13 – Proportional medical expense reinsurance<br>14 – Proportional income protection reinsurance<br>15 – Proportional workers’ compensation reinsurance<br>16 – Proportional motor vehicle liability reinsurance<br>17 – Proportional other motor reinsurance<br>18 – Proportional marine, aviation and transport reinsurance<br>19 – Proportional fire and other damage to property reinsurance<br>20 – Proportional general liability reinsurance<br>21 – Proportional credit and suretyship reinsurance<br>22 – Proportional legal expenses reinsurance<br>23 – Proportional assistance reinsurance<br>24 – Proportional miscellaneous financial loss reinsurance<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance|
|C0042|Indication of belonging to the<br>20 largest exposures|Please indicate whether the exposure belongs to the 20 largest exposures of the<br>undertaking. The following closed list shall be used:<br>1 – Belongs to 20 largest<br>2 – LoB not in the 20 largest|
|C0050|Finite reinsurance or similar<br>arrangements|Identification of the reinsurance contract. The following closed list shall be used:<br>1 – Non–traditional or Finite RE<br>(if any reinsurance contract or financial instrument which is not directly based on<br>the principle of indemnity or is based on a contract wording which has limited or<br>no demonstrable risk transfer mechanism)<br>2 – Other than non–traditional or Finite RE<br>In case of Finite reinsurance or a similar arrangement only the items which are<br>feasible must be filled.|
|C0060|Proportional|Indicate whether the reinsurance program is proportional reinsurance, i.e.,<br>involves a reinsurer taking a stated percent share of each policy that an insurer<br>underwrites. One of the options in the following closed list shall be used:<br>1 – Proportional reinsurance<br>2 – Non–proportional reinsurance|

L 120/1066 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0070|Identification of the company/<br>person to which the risk<br>relates|If the risk relates to a company identify the name of the company to whom the<br>risk relates.<br>If the risk relates to a natural person, pseudonymise the original policy number<br>and report pseudonymised information. Pseudonymous data refer to data that<br>cannot be attributed to a specific individual without the use of additional<br>information, as long as such additional information is kept separately. Consistency<br>over time shall be insured. It implies that if a single underwriting risk appears<br>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<br>Annex I to Delegated Regulation (EU) 2015/35, report the type of company,<br>building or occupation of the specific risk insured.|
|C0090|Description risk category<br>covered|Description of the main scope of the cover of the facultative risk. It is normally<br>part of the description used to identify the placement.<br>The description of the risk category covered is entity specific and is not<br>mandatory. Also the term ‘risk category’ is not based on Directive 2009/138/EC<br>or Delegated Regulation (EU) 2015/35/EC terminologies but can be considered as<br>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<br>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<br>cover.<br>In case the cover conditions remain unchanged when filling in the template and<br>the undertaking is not making use of the termination clause, the expiry date will<br>be the next possible expiry date.|
|C0120|Currency|Identify the ISO 4217 alphabetic code of the currency used while placing the<br>facultative cover. All the amounts must be expressed in this currency for the<br>specific facultative cover, unless otherwise required by the national supervisory<br>authority. In case the facultative cover is placed in two different currencies, then<br>the main currency must be filled.|
|C0130|Sum insured|The highest amount that the insurer can be obliged to pay out under the policy.<br>The insured sum relates to the underwriting risk. Where the facultative cover<br>provides for a number of exposures/risks across the country the aggregate<br>policy limits shall be specified. If the risk has been accepted on a co–insurance<br>basis, the insured sum indicates the maximum liability of the reporting non–life<br>insurer.<br>In the case of unlimited sum insured, the ‘Sum insured’ shall be an estimation of<br>the expected possible loss (calculated using the same methods as used for the<br>calculation of the premium, which shall reflect the actual risk exposure).|
|C0140|Type of underwriting model|Type of underwriting model which is used to estimate the exposure of the under­<br>writing risk and the need for reinsurance protection. One of the options in the<br>following closed list shall be used:<br>1 – Sum Insured<br>the highest amount that the insurer can be obliged to pay out according to the<br>original policy. SI must also be filled when type of underwriting model is not<br>applicable|

5.5.2023 EN Official Journal of the European Union L 120/1067

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||2 – Maximum Possible Loss<br>loss which may occur when the most unfavourable circumstances being more or<br>less exceptionally combined, the fire is only stopped by impassable obstacles or<br>lack of substance.<br>3 – Probable Maximum Loss<br>defined as the estimate of the largest loss from a single fire or peril to be expected,<br>assuming the worst single impairment of primary private fire protection systems<br>but with secondary protection systems or organizations (such as emergency<br>organizations and private and/or public fire department response) functioning<br>as intended. Catastrophic conditions like explosions resulting from massive<br>release of flammable gases, which might involve large areas of the plant,<br>detonation of massive explosives, seismic disturbances, tidal waves or flood,<br>falling aircraft, and arson committed in more than one area are excluded in<br>this estimate. This definition is a hybrid form between Maximum Possible Loss<br>and Estimated Maximum Loss that is generally accepted and frequently used by<br>insurers, reinsurers and reinsurance brokers<br>4 – Estimated Maximum Loss<br>loss that could reasonably be sustained from the contingencies under consider­<br>ation, as a result of a single incident considered to be within the realms of<br>probability taking into account all factors likely to increase or lessen the extent<br>of the loss, but excluding such coincidences and catastrophes which may be<br>possible but remain unlikely.<br>5 – Other<br>other possible underwriting models used. The type of ‘other’ underwriting model<br>applied must be explained in the Regular Supervisory Report<br>Although abovementioned definitions are used for the line of business, as defined<br>in Annex I to Delegated Regulation (EU) 2015/35 ‘Fire and other damage to<br>property insurance’, similar definitions might be in place for other lines of busi­<br>ness.|
|C0150|Amount underwriting model|Maximum loss amount of the underwriting risk which is the result of the under­<br>writing model used.|
|C0160|Sum reinsured on a facultative<br>basis, with all reinsurers|The sum reinsured on a facultative basis is part of the sum insured which is<br>reinsured on a facultative basis. The amount shall be consistent with the Sum<br>insured as specified in C0130 and reflects the maximum liability (100 %) for the<br>facultative reinsurers.|
|C0170|Facultative reinsurance<br>premium ceded to all<br>reinsurers for 100 % of the<br>reinsurance placement|Expected gross annual or written reinsurance premium, gross of ceding commis­<br>sions, ceded to reinsurers for their share.|

_Facultative covers life_

L 120/1068 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0200|Risk identification code|For each line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, of life insurance a selection shall be made of the 20 largest facultative<br>reinsurance exposures (part of sum insured transferred to all reinsurers) overall<br>plus the largest two in each line of business if not covered by the 20 largest in<br>terms of exposure that are subject to facultative reinsurance in force in the<br>reporting period (also if they originated in preceding years). The code is a<br>unique identifying number assigned by the insurer that identifies the risk within<br>the branch, and this code cannot be reused for other risks in the same branch and<br>shall remain unchanged for subsequent annual reports.<br>This code once assigned shall not be reused for another risk even when the risk to<br>which the code was originally assigned does not exist anymore.<br>When one risk affects more than one line of business the same code can be used<br>for all the lines of business affected.|
|C0210|Facultative reinsurance<br>placement identification code|Each facultative reinsurance placement must be assigned a sequence number<br>which is unique for the risk. The facultative reinsurance placement identification<br>code is entity specific.|
|C0211|Line of business for life|Identification of the line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, reported. The following closed list shall be used:<br>29 – Health insurance<br>30 – Insurance with profit participation<br>31 – Index–linked and unit–linked insurance<br>32 – Other life insurance<br>33 – Annuities stemming from non–life insurance contracts and relating to health<br>insurance obligations<br>34 – Annuities stemming from non–life insurance contracts and relating to<br>insurance obligations other than health insurance obligations<br>35 – Health reinsurance<br>36 – Life reinsurance|
|C0212|Indication of belonging to the<br>20 largest exposures|Please indicate whether the exposure belongs to the 20 largest exposures of the<br>undertaking. The following closed list shall be used:<br>1 – Belongs to 20 largest<br>2 – LoB not in the 20 largest|
|C0220|Finite reinsurance or similar<br>arrangements|One of the options in the following closed list shall be used:<br>1 – Non–traditional or Finite RE<br>(if any reinsurance contract or financial instrument which is not directly based on<br>the principle of indemnity or is based on a contract wording which has limited or<br>no demonstrable risk transfer mechanism)<br>2 – Other than non–traditional or Finite RE|

5.5.2023 EN Official Journal of the European Union L 120/1069

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0230|Proportional|Indicate whether the reinsurance program is proportional reinsurance, i.e.,<br>involves a reinsurer taking a stated percent share of each policy that an insurer<br>underwrites. One of the options in the following closed list shall be used:<br>1 – Proportional reinsurance<br>2 – Non–proportional reinsurance|
|C0240|Identification of the company/<br>person to which the risk<br>relates|If the risk relates to a company identify the name of the company to whom the<br>risk relates<br>If the risk relates to a natural person, pseudonymise the original policy number<br>and report pseudonymised information. Pseudonymous data refer to data that<br>cannot be attributed to a specific individual without the use of additional<br>information, as long as such additional information is kept separately. Consistency<br>over time shall be insured. It implies that if a single underwriting risk appears<br>from one year to another, it shall receive the same pseudonymised format.|
|C0250|Description risk category<br>covered|Description of the main scope of the cover of the facultative risk. It is normally<br>part of the description used to identify the placement.<br>The description of the risk category covered is entity specific and is not<br>mandatory. Also the term ‘risk category’ isn’t based on Solvency II Directive<br>terminologies but can be considered as an extra possibility the give additional<br>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<br>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<br>cover.|
|C0280|Currency|Identify the ISO 4217 alphabetic code of the currency used while placing the<br>facultative cover. All the amounts of this record must be expressed in this<br>currency for the specific facultative cover, unless otherwise required by the<br>national supervisory authority. In case the facultative cover is placed in two<br>different currencies, then the main currency must be filled.|
|C0290|Sum Insured|The amount that the life insurer pays out to the beneficiary. If the risk is co–<br>insured with other life insurers, the insured capital payable by the reporting life<br>insurer has to be reported here.|
|C0300|Capital at risk|The capital at risk, as defined in Delegated Regulation (EU) 2015/35/EC.<br>If the risk is co–insured with other life insurers, the risk capital relating to the life<br>insurer’s amount share in the insured capital has to be reported here.|
|C0310|Sum reinsured on a facultative<br>basis, with all reinsurers|The sum reinsured on a facultative basis is that part of the sum insured which is<br>reinsured on a facultative basis. The amount shall be consistent with the Sum<br>insured as specified in C0290 and reflects the maximum liability (100 %) for the<br>facultative reinsurers.|
|C0320|Facultative reinsurance<br>premium ceded to all<br>reinsurers for 100 % of the<br>reinsurance placement|Expected gross annual or written reinsurance premium, gross of ceding commis­<br>sions, ceded to the reinsurers for their share.|

L 120/1070 EN Official Journal of the European Union 5.5.2023

_**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 20 largest facultative reinsurance exposures
(part of sum insured transferred to all reinsurers) overall plus the largest two in each line of business if not covered by
the 20 largest (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.

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. Where a facultative cover as reported in
template S.30.01 is related to more than one reinsurance undertaking, this template shall be filled in with as many rows
as the number of reinsurance undertakings involved for the specific facultative cover.

This template is prospective (to be in line with S.30.03) and as such shall reflect the reinsurance treaties effective and
valid during the next reporting year for the selected 20 largest facultative reinsurance exposures overall plus the largest
two in each line of business if not covered by the 20 largest. Undertakings shall report the most important risks of the
next reporting period which are covered by reinsurance treaties valid during the next reporting period. If reinsurance
strategy changes materially after the validity 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 rows if they are ranked within
the overall 20 largest facultative reinsurance exposures plus the largest two in each line of business if not covered by the
20 largest risks of the same line of business.

This template shall be filled in for each reinsurer that accepted the facultative cover.

This template should only be reported if the reinsurance recoverables are higher than 10 % of the Best Estimate
calculated separately for life and non-life business.

ITEM INSTRUCTIONS

_Facultative covers non–life_

|C0020|Reinsurance program code|Undertaking specific reinsurance code that links the dominant treaty of<br>reinsurance programme which also protects the risk covered by the facultative<br>reinsurance. The Reinsurance program code shall be in line with the Reinsurance<br>program code of S.30.03 – Outgoing Reinsurance Program in the next reporting<br>year.|
|---|---|---|
|C0030|Risk identification Code|For each line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, of non–life insurance a selection shall be made of the 20 largest facul­<br>tative reinsurance exposures (part of sum insured transferred to all reinsurers)<br>overall plus the largest two in each line of business if not covered by the 20<br>largest in terms of exposure that are subject to facultative reinsurance in force in<br>the reporting period (also if they originated in preceding years). The code is a<br>unique identifying number assigned by the insurer that identifies the risk and shall<br>remain unchanged for subsequent annual reports.|

5.5.2023 EN Official Journal of the European Union L 120/1071

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||This code once assigned shall not be reused for another risk even when the risk to<br>which the code was originally assigned does not exist anymore.<br>When one risk affects more than one line of business the same code can be used<br>for all the lines of business affected.|
|C0040|Facultative reinsurance<br>Placement identification code|Each facultative reinsurance placement must be assigned a sequence number<br>which is unique for the risk. The facultative reinsurance placement identification<br>code is entity specific.|
|C0050|Code of the reinsurer|Identification code of the reinsurer by this order of priority:<br>— Legal Entity Identifier (LEI);<br>— Specific code attributed by the undertaking<br>In case a specific code is attributed by the undertaking, the code shall be unique<br>for the specific reinsurer or broker and shall not overlap with any other code,<br>attributed by the undertaking or LEI code.<br>In the cases where a code already exists (e.g. national identifier), the same code is<br>used as this identifier and shall be kept consistently over time until a LEI code<br>exists.|
|C0051|Type of code reinsurer|Identification of the code used in item ‘Code reinsurer’ The following closed list<br>shall be used:<br>1 – LEI<br>2 – Specific code|
|C0061|Line of business for non-life|Identification of the line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, reported. The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss<br>13 – Proportional medical expense reinsurance<br>14 – Proportional income protection reinsurance<br>15 – Proportional workers’ compensation reinsurance<br>16 – Proportional motor vehicle liability reinsurance<br>17 – Proportional other motor reinsurance<br>18 – Proportional marine, aviation and transport reinsurance<br>19 – Proportional fire and other damage to property reinsurance<br>20 – Proportional general liability reinsurance|

L 120/1072 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||21 – Proportional credit and suretyship reinsurance<br>22 – Proportional legal expenses reinsurance<br>23 – Proportional assistance reinsurance<br>24 – Proportional miscellaneous financial loss reinsurance<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance|
|C0065|Indication of belonging to the<br>20 largest exposures|Please indicate whether the exposure belongs to the 20 largest exposures of the<br>undertaking. The following closed list shall be used:<br>1 – Belongs to 20 largest<br>2 – LoB not in the 20 largest|
|C0100|Share reinsurer (%)|Percentage of the facultative placement accepted by the reinsurer, expressed as an<br>absolute percentage of the Amount reinsured on a facultative basis, with all<br>reinsurers, as reported in column C0160 of S.30.01 – Facultative covers (in<br>terms of reinsured exposure) – Basic.<br>The percentage shall be reported as a decimal.|
|C0110|Currency|Identify the ISO 4217 alphabetic code of the currency used while placing the<br>facultative cover. All the amounts must be expressed in this currency for the<br>specific facultative cover, unless otherwise required by the national supervisory<br>authority. In case the facultative cover is placed in two different currencies, then<br>the main currency must be filled.|
|C0120|Sum reinsured to facultative<br>reinsurer|The sum reinsured on a facultative basis with the reinsurer.|
|C0130|Facultative ceded reinsurance<br>premium|Expected gross annual or written reinsurance premium, ceded to reinsurer for<br>their share.|
|C0140|Annotations|Description of cases where either the reinsurer’s participation is at conditions<br>different from those of the standard facultative or treaty placement, or to<br>provide any other information that the undertaking has to bring to the<br>attention of the Supervisor.|

_Facultative covers life_

5.5.2023 EN Official Journal of the European Union L 120/1073

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0160|Risk identification code|For each line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, of life insurance a selection shall be made of the 20 largest facultative<br>reinsurance exposures (part of sum insured transferred to all reinsurers) overall<br>plus the largest two in each line of business if not covered by the 20 largest in<br>terms of exposure that are subject to facultative reinsurance in force in the<br>reporting period (also if they originated in preceding years). The code is a<br>unique identifying number assigned by the insurer that identifies the risk within<br>the branch, and this code cannot be reused for other risks in the same branch and<br>shall remain unchanged for subsequent annual reports.<br>This code once assigned shall not be reused for another risk even when the risk to<br>which the code was originally assigned does not exist anymore.<br>When one risk affects more than one line of business the same code can be used<br>for all the lines of business affected.|
|C0170|Facultative reinsurance<br>placement identification code|A sequential number which is unique for the risk, assigned to each facultative<br>reinsurance placement by the undertaking.|
|C0180|Code reinsurer|Identification code of the reinsurer by this order of priority:<br>— Legal Entity Identifier (LEI);<br>— Specific code attributed by the undertaking<br>In case a specific code is attributed by the undertaking, the code shall be unique<br>for the specific reinsurer and shall not overlap with any other code, attributed by<br>the undertaking or LEI code.<br>In the cases where a code already exists (e.g. national identifier), the same code is<br>used as this identifier and shall be kept consistently over time until a LEI code<br>exists.|
|C0181|Type of code reinsurer|Identification of the code used in item ‘Code reinsurer’ The following closed list<br>shall be used:<br>1 – LEI<br>2 – Specific code|
|C0191|Line of business for life|Identification of the line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, reported. The following closed list shall be used:<br>29 – Health insurance<br>30 – Insurance with profit participation<br>31 – Index–linked and unit–linked insurance<br>32 – Other life insurance<br>33 – Annuities stemming from non–life insurance contracts and relating to health<br>insurance obligations<br>34 – Annuities stemming from non–life insurance contracts and relating to<br>insurance obligations other than health insurance obligations<br>35 – Health reinsurance<br>36 – Life reinsurance|

L 120/1074 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0195|Indication of belonging to the<br>20 largest exposures|Please indicate whether the exposure belongs to the 20 largest exposures of the<br>undertaking. The following closed list shall be used:<br>1 – Belongs to 20 largest<br>2 – LoB not in the 20 largest|
|C0230|Share reinsurer (%)|Percentage of the facultative placement accepted by the reinsurer, expressed as an<br>absolute percentage of the Amount reinsured on a facultative basis, with all<br>reinsurers, as reported in column C0310 of S.30.01 – Facultative covers (in<br>terms of reinsured exposure) – Basic.<br>The percentage shall be reported as a decimal.|
|C0240|Currency|Identify ISO 4217 alphabetic code of the currency used while placing the facul­<br>tative cover. All the amounts must be expressed in this currency for the specific<br>facultative cover, unless otherwise required by the national supervisory authority.<br>In case the facultative cover is placed in two different currencies, then the main<br>currency must be filled.|
|C0250|Sum reinsured to facultative<br>reinsurer|The sum reinsured on a facultative basis with the reinsurer.|
|C0260|Facultative ceded reinsurance<br>premium|Expected gross annual or written reinsurance premium, ceded to reinsurer for<br>their share.|
|C0270|Annotations|Description of cases where either the reinsurer’s participation is at conditions<br>different from those of the standard facultative or treaty placement, or to<br>provide any other information that the undertaking has to bring to the<br>attention of the Supervisor.|

_Information on reinsurers and brokers_

|C0280|Code reinsurer|Identification code of the reinsurer by this order of priority:<br>— Legal Entity Identifier (LEI);<br>— Specific code attributed by the undertaking<br>In case a specific code is attributed by the undertaking, the code shall be unique<br>for the specific reinsurer and shall not overlap with any other code, attributed by<br>the undertaking or LEI code.<br>In the cases where a code already exists (e.g. national identifier), the same code is<br>used as this identifier and shall be kept consistently over time until a LEI code<br>exists.|
|---|---|---|
|C0290|Type of code reinsurer|Identification of the code used in item ‘Code reinsurer’ The following closed list<br>shall be used:<br>1 – LEI<br>2 – Specific code|
|C0300|Legal name reinsurer|Legal name of the reinsurer to whom the underwriting risk has been transferred.<br>The official name of the risk–carrier reinsurer is stated in the reinsurance contract.<br>It is not permitted to fill in the name of a reinsurance broker. Nor is it permitted<br>to state a general or incomplete name as international reinsurers have several<br>operating companies that may be based in different countries.<br>In case of pooling arrangements, the name of the Pool (or pool manager) can be<br>filled only if the Pool is a legal entity.|

5.5.2023 EN Official Journal of the European Union L 120/1075

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0310|Type of reinsurer|Type of reinsurer to whom the underwriting risk has been transferred. The<br>following closed list shall be used:<br>1 – Direct Life insurer<br>2 – Direct Non–life insurer<br>3 – Direct Composite insurer<br>4 – Captive insurance undertaking<br>5 – Internal reinsurer (reinsurance undertaking which primary focus is to take risk<br>from other insurance undertakings within the group)<br>6 – External reinsurer (reinsurance undertaking that takes risks from undertakings<br>other than from insurance undertakings within the group)<br>7 – Captive reinsurance undertaking<br>8 – Special purpose vehicle<br>9 – Pool entity (where more than one insurance or reinsurance undertakings are<br>involved)<br>10 – State pool|
|C0320|Country of residency|Identify the ISO 3166–1 alpha–2 code for the country where the reinsurer is<br>legally authorised/licensed.|
|C0330|External rating assessment by<br>nominated ECAI|Rating of the reinsurer at the reporting reference date as provided by the<br>nominated credit assessment institution (ECAI).<br>If the rating is not available the item shall be left blank.|
|C0340|Nominated ECAI|Identify the credit assessment institution (ECAI) giving the external rating in<br>C0330, by using the name of the ECAI as published on ESMA’s website. In<br>case of ratings issued by subsidiaries of the ECAI please report the parent ECAI<br>(the reference is to ESMA list of credit rating agencies registered or certified in<br>accordance with Regulation (EC) No 1060/2009 of the European Parliament and<br>of the Council of 16 September 2009 on credit rating agencies). This item shall<br>be reported when External rating (C0330) is reported.|
|C0350|Credit quality step|Identify the credit quality step attributed to the reinsurer. The credit quality step<br>shall reflect any readjustments to the credit quality made internally by the under­<br>takings that use the standard formula.<br>One of the options in the following closed list shall be used:<br>0 – Credit quality step 0<br>1 – Credit quality step 1<br>2 – Credit quality step 2<br>3 – Credit quality step 3<br>4 – Credit quality step 4<br>5 – Credit quality step 5<br>6 – Credit quality step 6<br>9 – No rating available|

L 120/1076 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0360|Internal rating|Internal rating of the reinsurer for undertakings using internal model to the extent<br>that the internal ratings are used in their internal modelling. If an internal model<br>undertaking is using solely external ratings this item shall not be reported.|

_**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.

This template should only be reported if the reinsurance recoverables are higher than 10 % of the Best Estimate
calculated separately for life and non-life business.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Reinsurance program code|Unique code (undertaking specific) covering all the individual reinsurance<br>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 main­<br>tained in subsequent reports, usually the original treaty number registered in the<br>company’s books.|
|C0030|Progressive section number in<br>treaty|The progressive section number assigned by the undertaking to the various<br>sections of the treaty, in those cases where the treaty, for example, covers<br>more than one line of business, as defined in Annex I to Delegated Regulation<br>(EU) 2015/35, or covers different lines of activity with different limits. Treaties<br>with different conditions are considered different treaties for the submission of<br>information and shall be reported in different sections. For different lines of<br>business covered under the same treaty, the conditions referring to each line of<br>business will be detailed separately under each section number. Treaties covering<br>different type of reinsurance (e.g. one section on a Quota Share basis and another<br>one on XL) in the same treaty shall be reported in different sections. Treaties<br>covering different layers of the same program shall be reported in different<br>sections.|
|C0040|Progressive number of<br>surplus/layer in program|The progressive surplus/layer number, when the treaty is part of a wider program.|
|C0050|Quantity of surplus/layers in<br>program|The total number of surpluses or layers in the same program which includes the<br>treaty which is being reported.|
|C0060|Finite reinsurance or similar<br>arrangements|Identification of the reinsurance contract. The following closed list shall be used:<br>1 – Non–traditional or Finite RE<br>(if any reinsurance contract or financial instrument which is not directly based on<br>the principle of indemnity or is based on a contract wording which has limited or<br>no demonstrable risk transfer mechanism)|

5.5.2023 EN Official Journal of the European Union L 120/1077

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||2 – Other than non–traditional or Finite RE<br>In case of Finite reinsurance or a similar arrangement only the items which are<br>feasible must be filled.|
|C0070|Line of business|Identification of the line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, reported. The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss<br>13 – Proportional medical expense reinsurance<br>14 – Proportional income protection reinsurance<br>15 – Proportional workers’ compensation reinsurance<br>16 – Proportional motor vehicle liability reinsurance<br>17 – Proportional other motor reinsurance<br>18 – Proportional marine, aviation and transport reinsurance<br>19 – Proportional fire and other damage to property reinsurance<br>20 – Proportional general liability reinsurance<br>21 – Proportional credit and suretyship reinsurance<br>22 – Proportional legal expenses reinsurance<br>23 – Proportional assistance reinsurance<br>24 – Proportional miscellaneous financial loss reinsurance<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance<br>29 – Health insurance<br>30 – Insurance with profit participation<br>31 – Index–linked and unit–linked insurance|

L 120/1078 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||32 – Other life insurance<br>33 – Annuities stemming from non–life insurance contracts and relating to health<br>insurance obligations<br>34 – Annuities stemming from non–life insurance contracts and relating to<br>insurance obligations other than health insurance obligations<br>35 – Health reinsurance<br>36 – Life reinsurance<br>37 – Multiline (as defined hereunder)<br>Additional remarks:<br>1) Where the reinsurance treaty provides cover for more than one line of business<br>and the terms of cover differ between lines of business then the treaty needs to<br>be specified over multiple rows. The first row entry for the treaty needs to be<br>entered as ‘Multiline’ that provides details of the overall terms of the treaty<br>(such as deductibles and reinstatements), with the subsequent rows providing<br>details of the individual terms of the reinsurance treaty to each relevant line of<br>business.<br>2) Where the term of the cover do not differ by line of business only the<br>dominant (based on the Gross Estimated Treaty Premium Income) Solvency<br>II line of business is required.<br>3) Multiyear treaties with fixed conditions can be expressed by the columns used<br>for the validity period.|
|C0080|Description risk category<br>covered|Description of the main scope of the treaty cover. This is referred to the main<br>portfolio which is the scope of the treaty and normally is part of the treaty<br>description (e.g. ‘Industrial property’ or ‘Director and officers liability’. Under­<br>takings can also include a description referring which business unit the risk<br>was accepted in case this has led to different treaty conditions (e.g. ‘Distribution<br>label A’).<br>The description of the risk category covered is entity specific and is not<br>mandatory. Also the term ‘risk category’ isn’t based on Level 1 and 2<br>terminologies but can be considered as an extra possibility to give additional<br>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<br>shall be used:<br>1 – quota share<br>2 – variable quota share<br>3 – surplus<br>4 – excess of loss (per event and per risk)<br>5 – excess of loss (per risk)<br>6 – excess of loss (per event)<br>7 – excess of loss ‘back–up’ (protection against follow–on events which certain<br>catastrophes can cause such as flooding or fire)<br>8 – excess of loss with basis risk<br>9 – reinstatement cover|

5.5.2023 EN Official Journal of the European Union L 120/1079

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||10 – aggregate excess of loss<br>11 – unlimited excess of loss<br>12 – stop loss<br>13 – other proportional treaties<br>14 – other non–proportional treaties<br>Other proportional treaties (code 13) and Other non–proportional treaties<br>(code 14) can be used for hybrid types of reinsurance treaties.|
|C0100|Inclusion of catastrophic<br>reinsurance cover|Identification of the including of catastrophic guarantees. Depending on whether<br>the listed catastrophe risks are protected under reinsurance covers, one or a<br>combination (separated by ‘,’) of the following codes has to be used:<br>1 – cover excludes all catastrophic guarantees<br>2 – earthquake, volcanic eruption, tidal wave etc. are covered<br>3 – flood is covered<br>4 – hurricane, windstorm, etc. are covered<br>5 – other risks such as freeze, hail, strong wind are covered<br>6 – terrorism is covered<br>7 – SRCC (strikes, riots, civil commotion), sabotage, popular uprising are covered<br>8 – all the above mentioned risks are covered<br>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<br>specific reinsurance treaty.|
|C0120|Validity period (expiry date)|Identify the ISO 8601 (yyyy–mm–dd) code of the final expiry date of the specific<br>reinsurance treaty.<br>In case the treaty conditions remain unchanged when filling in the template and<br>the undertaking is not making use of the termination clause, the expiry date will<br>be the next possible expiry date.|
|C0130|Currency|Identify the ISO 4217 alphabetic code of the currency used while placing the<br>reinsurance treaty. All the amounts must be expressed in this currency for the<br>specific cover, unless otherwise required by the national supervisory authority. In<br>case the treaty is placed in two different currencies, then the main currency must<br>be filled.|
|C0140|Type of underwriting model|Type of underwriting model which is used to estimate the exposure of the under­<br>writing risk and the need for reinsurance protection. One of the options in the<br>following closed list shall be used:<br>1 – Sum Insured<br>the highest amount that the insurer can be obliged to pay out according to the<br>original policy. SI must also be filled when type of underwriting model is not<br>applicable|

L 120/1080 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||2 – Maximum Possible Loss<br>loss which may occur when the most unfavourable circumstances being more or<br>less exceptionally combined, the fire is only stopped by impassable obstacles or<br>lack of substance.<br>3 – Probable Maximum Loss<br>defined as the estimate of the largest loss from a single fire or peril to be expected,<br>assuming the worst single impairment of primary private fire protection systems<br>but with secondary protection systems or organizations (such as emergency<br>organizations and private and/or public fire department response) functioning<br>as intended. Catastrophic conditions like explosions resulting from massive<br>release of flammable gases, which might involve large areas of the plant,<br>detonation of massive explosives, seismic disturbances, tidal waves or flood,<br>falling aircraft, and arson committed in more than one area are excluded in<br>this estimate. This definition is a hybrid form between Maximum Possible Loss<br>and Estimated Maximum Loss that is generally accepted and frequently used by<br>insurers, reinsurers and reinsurance brokers<br>4 – Estimated Maximum Loss<br>loss that could reasonably be sustained from the contingencies under consider­<br>ation, as a result of a single incident considered to be within the realms of<br>probability taking into account all factors likely to increase or lessen the extent<br>of the loss, but excluding such coincidences and catastrophes which may be<br>possible but remain unlikely.<br>5 – Other<br>other possible underwriting models used. The type of ‘other’ underwriting model<br>applied must be explained in the Regular Supervisory Report.<br>Although abovementioned definitions are used for the line of business, as defined<br>in Annex I to Delegated Regulation (EU) 2015/35, ‘Fire and other damage to<br>property insurance and reinsurance’, similar definitions might be in place for<br>other lines of business.|
|C0150|Estimated Subject Premium<br>Income (XL – ESPI)|The amount of the estimated subject premiums income (‘ESPI’) relating to the<br>contract period. It is normally the amount of premium referring to the portfolio<br>protected under Excess of Loss treaties; in any case it is the amount on which the<br>reinsurance premium is calculated by applying the rate. This item is only reported<br>for XL treaties.|
|C0160|Gross Estimated Treaty<br>Premium Income (proportional<br>and non proportional)|The amount of premium for 100 % of the treaty relating to the contract period.<br>This amount is the equivalent of the 100 % reinsurance premium to be paid to all<br>reinsurers for the treaty period, including the premium corresponding to unplaced<br>shares.|
|C0170|Aggregate deductibles<br>(amount)|The amount of franchise, meaning an additional retention when losses are covered<br>by the reinsurer only when a certain amount of cumulative losses have taken<br>place. This item is reported, when applicable, only if item C0180 is not reported.|

5.5.2023 EN Official Journal of the European Union L 120/1081

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0180|Aggregate deductibles (%)|The percentage of franchise, meaning an additional retention percentage when<br>losses are covered by the reinsurer only when a certain amount of cumulative<br>losses have taken place. This item is reported, when applicable, only if item<br>C0170 is not reported.<br>The percentage shall be reported as a decimal.|
|C0190|Retention or priority (amount)|The amount, for Surplus, Working XL and Catastrophe XL treaties, that is stated<br>as retention or priority in the reinsurance treaty. Separate indication shall be given<br>for the various lines of business, as defined in Annex I to Delegated Regulation<br>(EU) 2015/35.|
|C0200|Retention or priority (%)|The percentage, for Quota Share and Stop Loss treaties, that is stated as retention<br>or priority in the reinsurance treaty. Separate indication shall be given for the<br>various lines of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35.<br>The percentage shall be reported as a decimal.|
|C0210|Limit (amount)|The amount that is stated as Limit in the reinsurance treaty. Separate indication<br>shall be given for the various lines of business, as defined in Annex I to Delegated<br>Regulation (EU) 2015/35.<br>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<br>treaty. Separate indication shall be given for the various lines of business, as<br>defined in Annex I to Delegated Regulation (EU) 2015/35.<br>In the case of unlimited cover ‘– 1’ is to be reported.<br>The percentage shall be reported as a decimal.|
|C0230|Maximum cover per risk or<br>event|The amount of maximum cover per risk or event. If for a Quota Share or a<br>Surplus a maximum amount has been agreed for an event (for example – wind­<br>storm), the 100 % amount is to be reported. In all other cases, the amount is<br>equal to the Limit minus Priority.<br>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<br>maximum amount has been set for the entire contract, the 100 % amount is to be<br>reported. In the case of unlimited cover ‘– 1’ is to be reported. For XL or SL<br>treaties the initial capacity has to be indicated (e.g. annual aggregate limits); total<br>cover might also be the result of the information provided under C0250.|
|C0245|Coverage of a layer covered by<br>reinsurance|The amount of maximum cover for a layer of a treaty. In the case of unlimited<br>cover ‘– 1’ is to be reported. For XL or SL treaties the initial capacity has to be<br>indicated (e.g. annual aggregate limits). In case the treaty only includes one layer,<br>this cell will be equal to 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<br>of possible content of this item are ‘2 at 100 % plus 1 at 150 %’ or ‘all free’|

L 120/1082 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0360|XL rate 1|Report the fixed rate or starting rate of a sliding rate system.<br>The percentage shall be reported as a decimal.<br>This item is only reported for XL treaties.|
|C0370|XL rate 2|Report the top end rate of a sliding rate system.<br>The percentage shall be reported as a decimal.<br>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<br>options in the following list shall be used:<br>1 – XL premium based on a flat premium<br>2 – XL premium not based on a flat premium<br>This item is only reported for XL treaties.|
|C0390|Sliding scale commission|Indicate whether a sliding scale commission is used:<br>One of the options in the following closed list shall be used:<br>1 – Yes;<br>2 – No.|
|C0400|Minimum claim ratio on<br>which the amount of sliding<br>scale commission is dependant|Include the minimum claim ratio as a percentage on which is the amount of<br>sliding scale commission dependant.|
|C0410|Maximum claim ratio on<br>which the amount of sliding<br>scale commission is dependant|Include the maximum claim ratio as a percentage on which is the amount of<br>sliding scale commission dependant.|
|C0420|Minimum commission|Include the minimum commission as a percentage.|
|C0430|Maximum commission|Include the maximum commission as a percentage.|
|C0440|Expected commission|Include the expected commission as a percentage.|

_**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.

This template should only be reported if the reinsurance recoverables are higher than 10 % of the Best Estimate
calculated separately for life and non-life business.

5.5.2023 EN Official Journal of the European Union L 120/1083

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Reinsurance program code|Unique code (undertaking specific) covering all the individual reinsurance<br>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<br>subsequent reports, usually the original treaty number registered in the company’s<br>books.|
|C0030|Progressive section number in<br>treaty|The progressive section number assigned by the undertaking to the various<br>sections of the treaty, in those cases where the treaty, for example, covers<br>more than one line of business, as defined in Annex I to Delegated Regulation<br>(EU) 2015/35, or covers different lines of activity with different limits. Treaties<br>with different conditions are considered different treaties for the submission of<br>information and shall be reported in different sections. For different lines of<br>business covered under the same treaty, the conditions referring to each line of<br>business will be detailed separately under each section number. Treaties covering<br>different type of reinsurance (e.g. one section on a Quota Share basis and another<br>one on XL) in the same treaty shall be reported in different sections. Treaties<br>covering different layers of the same program shall be reported in different<br>sections.|
|C0040|Progressive number of<br>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:<br>— Legal Entity Identifier (LEI);<br>— Specific code attributed by the undertaking<br>In case a specific code is attributed by the undertaking, the code shall be unique<br>for the specific reinsurer and shall not overlap with any other code, attributed by<br>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<br>following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0100|Share reinsurer (%)|Percentage of the reinsurance treaty accepted by reinsurer identified in item<br>C0050, expressed as absolute percentage of the treaty placement.<br>Percentages shall be reported as a decimal.|
|C0110|Exposure ceded for reinsurer’s<br>share|Amount of the exposure reinsured with the reinsurer. This amount is based on<br>the maximum cover per risk/event and is calculated with the formula: Item<br>Maximum cover per risk or event (reported in item C0230 of S.30.03) × Item<br>Share reinsurer (%) (reported in item C0100 of S.30.04).<br>If C0230 from S.30.03 is Unlimited fill this cell with ‘– 1’.|
|C0120|Type of collateral (if applic­<br>able)|Type of collateral held. The following closed list shall be used:<br>1 – Cash or equivalent in Trust<br>2 – Cash or Funds Withheld|

L 120/1084 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||3 – Letter of Credit<br>4 – Other<br>5 – None|
|C0130|Description of the reinsurers<br>limit collateralised|Description of the reinsurer limit collateralised referring to the specific item<br>specified in the treaty (e.g. 90 % of the technical provisions or 90 % of the<br>premiums), if applicable.|
|C0140|Code collateral provider (if<br>applicable)|Identification code using the Legal Entity Identifier (LEI) if available.<br>If none is available this item shall not be reported.|
|C0150|Type of code of collateral<br>provider|Identification of the code used in item ‘Code collateral provider (if applicable)’:<br>1 – LEI<br>9 – None|
|C0160|Estimated outgoing<br>reinsurance premium for<br>reinsurer’s share|The estimated gross reinsurance premium of the treaty, to be paid by the under­<br>taking, according to the next reporting year (N + 1) for the share of each<br>reinsurer. This amount is calculated according to the following examples:<br>Case 1: For Quota Share and Surplus; the share reported in item Share reinsurer<br>(C0100) multiplied by item Gross Estimated Treaty Premium Income (C0160)<br>reported in S.30.03;<br>Case 2: For XL–treaties if the treaty is subject to a fixed rate; the rate reported in<br>item XL rate 1 (C0360) as reported in S.30.03 multiplied by the item Estimated<br>Subject premium income (C0150) reported in S.30.03 multiplied by the share<br>reported in item Share reinsurer (C0100).<br>Case 3: For XL–treaties if the treaty is subject to a sliding rate; the rate reported in<br>item XL rate 2 (C0370) as reported in S.30.03 multiplied by the item Estimated<br>Subject premium income (C0150) reported in S.30.03 multiplied by the share<br>reported in item Share reinsurer (C0100).|
|C0170|Annotations|Description of cases where either the reinsurer’s participation is at conditions<br>different from those of the standard facultative or treaty placement, or to<br>provide any other information that the undertaking has to bring to the<br>attention of the Supervisory Authority.|
|_Information on_<br>_reinsurers and_<br>_brokers_|||
|C0180|Code reinsurer|Identification code of the reinsurer by this order of priority:<br>— Legal Entity Identifier (LEI);<br>— Specific code attributed by the undertaking<br>In case a specific code is attributed by the undertaking, the code shall be unique<br>for the specific reinsurer and shall not overlap with any other code, attributed by<br>the undertaking or LEI code.|

5.5.2023 EN Official Journal of the European Union L 120/1085

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0190|Type of code reinsurer|Identification of the code used in item ‘Code reinsurer’. One of the options in the<br>following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0200|Legal name reinsurer|Legal name of the reinsurer to whom the underwriting risk has been transferred.<br>The official name of the risk–carrier reinsurer is stated in the reinsurance contract.<br>It is not permitted to fill in the name of a reinsurance broker. Nor is it permitted<br>to state a general or incomplete name as international reinsurers have several<br>operating companies that may be based in different countries.<br>In case of pooling arrangements, the name of the Pool (or Pool manager) can be<br>filled only if the Pool is a legal entity.|
|C0210|Type of reinsurer|Type of reinsurer to whom the underwriting risk has been transferred.<br>The following closed list shall be used:<br>1 – Direct Life insurer<br>2 – Direct Non–life insurer<br>3 – Direct Composite insurer<br>4 – Captive insurance undertaking<br>5 – Internal reinsurer (reinsurance undertaking which primary focus is to take risk<br>from other insurance undertakings within the group)<br>6 – External reinsurer (reinsurance undertaking that takes risks from undertakings<br>other than from insurance undertakings within the group)<br>7 – Captive reinsurance undertaking<br>8 – Special purpose vehicle<br>9 – Pool entity (where more than one insurance or reinsurance undertakings are<br>involved)<br>10 – State pool|
|C0220|Country of residency|Identify the ISO 3166–1 alpha–2 code for the country where the reinsurer is<br>legally authorised/licensed.|
|C0230|External rating assessment by<br>nominated ECAI|Rating of the reinsurer at the reporting reference date as provided by the<br>nominated credit assessment institution (ECAI).<br>If the rating is not available the item shall be left blank.<br>This item is not applicable to reinsurers for which undertakings using internal<br>model use internal ratings. If undertakings using internal model do not use<br>internal rating, this item shall be reported.|
|C0240|Nominated ECAI|Identify the credit assessment institution (ECAI) giving the external rating in<br>C0230, by using the name of the ECAI as published on ESMA’s website. In<br>case of ratings issued by subsidiaries of the ECAI please report the parent ECAI<br>(the reference is to ESMA list of credit rating agencies registered or certified in<br>accordance with Regulation (EC) No 1060/2009 of the European Parliament and<br>of the Council of 16 September 2009 on credit rating agencies).|
|C0250|Credit quality step|Identify the credit quality step attributed to the reinsurer. The credit quality step<br>shall reflect any readjustments to the credit quality made internally by the under­<br>takings that use the standard formula|

L 120/1086 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||This item is not applicable to reinsurers for which undertakings using internal<br>model use internal ratings. If undertakings using internal model do not use<br>internal rating, this item shall be reported.<br>One of the options in the following closed list shall be used:<br>0 – Credit quality step 0<br>1 – Credit quality step 1<br>2 – Credit quality step 2<br>3 – Credit quality step 3<br>4 – Credit quality step 4<br>5 – Credit quality step 5<br>6 – Credit quality step 6<br>9 – No rating available|
|C0260|Internal rating|Internal rating of reinsurers for undertakings using internal model to the extent<br>that the internal ratings are used in their internal modelling. If an internal model<br>undertaking is using solely external ratings this item shall not be reported.|
|C0320|Collateral provider name|Name of the collateral provider will depend on the type of collateral specified in<br>C0120.<br>— Where collateral is held in trust the collateral provider will be the Trust<br>provider.<br>— Where the collateral is on a Cash or Funds withheld basis this cell can remain<br>blank.<br>— Where the collateral is a Letters of Credit it will be the underlying Financial<br>Institution providing this facility.<br>— 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).

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040|Code reinsurer|Identification code of the reinsurer by this order of priority:<br>— Legal Entity Identifier (LEI);<br>— Specific code attributed by the undertaking|
|C0050|Type of code Reinsurer|Identification of the code used in item ‘Code reinsurer’. The following closed list<br>shall be used:<br>1 – LEI<br>2 – Specific code|

5.5.2023 EN Official Journal of the European Union L 120/1087

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060|Reinsurance recoverables –<br>Premium provision Non–life<br>including Non–SLT Health|The amount of share of the reinsurer in the recoverables from reinsurance<br>(including Finite Re and SPV) before the adjustment for expected losses due to<br>the counterparty default, in the best estimate of the premium provisions calculated<br>as the expected present value of future incoming and outgoing cash flows.|
|C0070|Reinsurance recoverables –<br>Claims provisions Non–life<br>including Non–SLT Health|The amount of share of the reinsurer in the recoverables from reinsurance<br>(including Finite Re and SPV) before the adjustment for expected losses due to<br>the counterparty default, in the best estimate of the claims provisions.|
|C0080|Reinsurance recoverables –<br>Technical provisions Life<br>including SLT Health|The amount of share of the reinsurer in the recoverables from reinsurance<br>(including Finite Re and SPV) before the adjustment for expected losses due to<br>the counterparty default, in the best estimate of the technical provisions.|
|C0090|Adjustment for expected losses<br>due to counterparty default|Per reinsurer the adjustment for expected losses due to counterparty default. The<br>adjustment shall be calculated separately and must be in line with Delegated<br>Regulation (EU) 2015/35.<br>This value shall be reported as negative value.|
|C0100|Reinsurance recoverables:<br>Total reinsurance recoverables|The<br>result<br>of<br>ceded<br>technical<br>provisions<br>(resulting<br>from<br>claims<br>provihsion + premiums provision + Non–Life TP calculated as a whole and<br>Life including health SLT), including the adjustment for expected losses due to<br>counterparty default.|
|C0110|Net receivables|The amounts past due resulting from: claims paid by the insurer but not yet<br>reimbursed by the reinsurer plus commissions to be paid by the reinsurer and<br>other receivables minus debts to the reinsurer. Cash deposits are excluded and are<br>to be considered as guarantees received.|
|C0120|Assets pledged by reinsurer|Amount of assets pledged by the reinsurer to mitigate the counterparty default<br>risk of the reinsurer.|
|C0130|Financial guarantees|Amount of guarantees received by the undertaking from the reinsurer to<br>guarantee the payment of the liabilities due by the undertaking (includes letter<br>of credit, undrawn committed borrowing facilities).|
|C0140|Cash deposits|Amount of cash deposits received by the undertaking from the reinsurers.|
|C0150|Total guarantees received|Total amount of types of guarantees.<br>Corresponds to the sum of the amounts reported in C0120, C0130 and C0140.|
|C0155|Currency|Where applicable, identify the ISO 4217 alphabetic code of the currency of the<br>reinsurance recoverables. The breakdown by currency is only be required to cover<br>90 % of reinsurance recoverables. For the remaining 10 % it is possible to group it<br>under "other currencies".|
|_Information on_<br>_reinsurers_|||
|C0160|Code reinsurer|Identification code of the reinsurer by this order of priority:<br>— Legal Entity Identifier (LEI);<br>— Specific code attributed by the undertaking|

L 120/1088 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0170|Type of code Reinsurer|Identification of the code used in item ‘Code reinsurer’. The following closed list<br>shall be used:<br>1 – LEI<br>2 – Specific code|
|C0180|Legal name reinsurer|Legal name of the reinsurer to whom the underwriting risk has been transferred.<br>The official name of the risk–carrier reinsurer is stated in the reinsurance contract.<br>It is not permitted to fill in the name of a reinsurance broker. Nor is it permitted<br>to state a general or incomplete name as international reinsurers have several<br>operating companies that may be based in different countries.<br>In case of pooling arrangements, the name of the Pool (or Pool manager) can be<br>filled only if the Pool is a legal entity.|
|C0190|Type of reinsurer|Type of reinsurer to whom the underwriting risk has been transferred.<br>The following closed list shall be used:<br>1 – Direct Life insurer<br>2 – Direct Non–life insurer<br>3 – Direct Composite insurer<br>4 – Captive insurance undertaking<br>5 – Internal reinsurer (reinsurance undertaking which primary focus is to take risk<br>from other insurance undertakings within the group)<br>6 – External reinsurer (reinsurance undertaking that takes risks from undertakings<br>other than from insurance undertakings within the group)<br>7 – Captive reinsurance undertaking<br>8 – Special purpose vehicle<br>9 – Pool entity (where more than one insurance or reinsurance undertakings are<br>involved)<br>10 – State pool|
|C0200|Country of residency|Identify the ISO 3166–1 alpha–2 code for the country where the reinsurer is<br>legally authorised/licensed.|
|C0210|External rating assessment by<br>nominated ECAI|The actual/current rating that is considered by the undertaking.<br>If the rating is not available the item shall be left blank and the reinsurer shall be<br>identified as ‘9 – no rating available’ in column C0230 (Credit quality step).<br>This item is not applicable to reinsurers for which undertakings using internal<br>model use internal ratings. If undertakings using internal model do not use<br>internal rating, this item shall be reported.|
|C0220|Nominated ECAI|Identify the credit assessment institution (ECAI) giving the external rating in<br>C0210, by using the name of the ECAI as published on ESMA’s website. In<br>case of ratings issued by subsidiaries of the ECAI please report the parent ECAI<br>(the reference is to ESMA list of credit rating agencies registered or certified in<br>accordance with Regulation (EC) No 1060/2009 of the European Parliament and<br>of the Council of 16 September 2009 on credit rating agencies).<br>—|

5.5.2023 EN Official Journal of the European Union L 120/1089

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0230|Credit quality step|Identify the credit quality step attributed to the reinsurer. The credit quality step<br>shall reflect any readjustments to the credit quality made internally by the under­<br>takings that use the standard formula.<br>One of the options in the following closed list shall be used:<br>0 – Credit quality step 0<br>1 – Credit quality step 1<br>2 – Credit quality step 2<br>3 – Credit quality step 3<br>4 – Credit quality step 4<br>5 – Credit quality step 5<br>6 – Credit quality step 6<br>9 – No rating available|
|C0240|Internal rating|Internal rating of the reinsurer for undertakings using internal model to the extent<br>that the internal ratings are used in their internal modelling. If an internal model<br>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’.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030|Internal code of SPV|Internal code attributed to the SPV by the undertaking by this order of priority:<br>— Legal Entity Identifier (LEI);<br>— Specific code<br>This code shall be unique to each SPV and remain constant over subsequent<br>reports.|

L 120/1090 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040|ID Code of SPV notes or other<br>financing mechanism issued|For the notes or other financing mechanism issued by the SPV and hold by the<br>insurance and reinsurance undertaking identify the ID code by this order of<br>priority if existent:<br>— ISO 6166 ISIN when available;<br>— Other ‘recognised’ codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC);<br>— Code attributed by the undertaking, when the options above are not available,<br>and must be consistent over time.|
|C0050|ID Code Type of SPV notes or<br>other financing mechanism<br>issued|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking|
|C0060|Lines of Business SPV securiti­<br>sation relates|Identification of the line of business, as defined in Annex I to Delegated Regu­<br>lation (EU) 2015/35, reported. The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss|

5.5.2023 EN Official Journal of the European Union L 120/1091

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||13 – Proportional medical expense reinsurance<br>14 – Proportional income protection reinsurance<br>15 – Proportional workers’ compensation reinsurance<br>16 – Proportional motor vehicle liability reinsurance<br>17 – Proportional other motor reinsurance<br>18 – Proportional marine, aviation and transport reinsurance<br>19 – Proportional fire and other damage to property reinsurance<br>20 – Proportional general liability reinsurance<br>21 – Proportional credit and suretyship reinsurance<br>22 – Proportional legal expenses reinsurance<br>23 – Proportional assistance reinsurance<br>24 – Proportional miscellaneous financial loss reinsurance<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance<br>29 – Health insurance<br>30 – Insurance with profit participation<br>31 – Index–linked and unit–linked insurance<br>32 – Other life insurance<br>33 – Annuities stemming from non–life insurance contracts and relating to health<br>insurance obligations<br>34 – Annuities stemming from non–life insurance contracts and relating to<br>insurance obligations other than health insurance obligations<br>35 – Health reinsurance<br>36 – Life reinsurance<br>37 – Multiline<br>Where the reinsurance treaty or a similar arrangement provides cover for more<br>than one line of business and the terms of cover differ between lines of business<br>then the treaty needs to be specified over multiple rows. The first row entry for<br>the treaty needs to be entered as ‘Multiline’ that provides details of the overall<br>terms of the treaty, with the subsequent rows providing details of the individual<br>terms of the reinsurance treaty to each relevant line of business. Where the term<br>of the cover do not differ by line of business only the dominant Solvency II line<br>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<br>oblige the SPV to make payment to the ceding (re)insurance undertaking. The<br>following closed list shall be used:<br>1 – Indemnity<br>2 – Model Loss|

L 120/1092 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||3 – Index or Parametric<br>4 – Hybrids (including components from the above–mentioned techniques)<br>5 – Other|
|C0080|Contractual Trigger Event|Description of the specific trigger that would oblige the SPV to make payment to<br>the ceding (re)insurance undertaking. This information should be complementary<br>to the information on ‘Type of Trigger(s) in the SPV’ and should be descriptive<br>enough to allow supervisors to identify the concrete trigger, e.g. specific<br>weather/storm indices for cat risks or general mortality tables for longevity risks.|
|C0090|Same trigger as in underlying<br>cedant’s portfolio|Identify if the trigger defined in the underlying (re)insurance policy with the pay–<br>out trigger defined in the treaty is the same as the one defined in the SPV. The<br>following closed list shall be used:<br>1 – Same trigger<br>2 – Different trigger|
|C0100|Basis risk arising from risk–<br>transfer structure|Identify the causes of basis risk (i.e. that the exposure covered by the risk–miti­<br>gation technique does not correspond to the risk exposure of the insurance or<br>reinsurance undertaking). The following closed list shall be used:<br>1 – No basis risk<br>2 – Insufficient subordination for note holders,<br>3 – Investors’ additional recourse against cedant,<br>4 – Additional risks were securitised subsequent to authorisation,<br>5 – Cedants hold exposure to notes issued,<br>9 – Other|
|C0110|Basis risk arising from<br>contractual terms|Identify the basis risk arising from contractual terms.<br>1 – No basis risk<br>2 – Substantial part of risks insured not transferred<br>3 – Insufficient trigger to match risk exposure of cedant|
|C0120|SPV assets ring–fenced to settle<br>cedant–specific obligations|The amount of SPV assets ring–fenced for the reporting cedant, which are<br>available to settle the contractual liabilities reinsured by the SPV for that<br>specific cedant only (collateral assets specifically recognised on balance sheet of<br>the SPV in relation to the obligation assumed).|
|C0130|Other non cedant–specific SPV<br>Assets for which recourse may<br>exist|The amount of SPV assets (recognised on balance sheet of the SPV), not directly<br>related to the reporting cedant but for which recourse exists. This would include<br>any ‘free assets’ of the SPV, which may be available to settle the reporting cedant’s<br>liabilities.|

5.5.2023 EN Official Journal of the European Union L 120/1093

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0140|Other recourse arising from<br>securitisation|The amount of contingent assets of the SPV (held off balance sheet), not directly<br>related to the reporting cedant but for which recourse exists. This includes<br>recourse against other counterparties of the SPV, including guarantees, reinsurance<br>contracts and derivative commitments to SPV made by the SPV sponsor, note<br>holders, or other third parties.|
|C0150|Total maximum possible<br>obligations from SPV under<br>reinsurance policy|Amount of total maximum possible obligations from reinsurance contract<br>(cedant–specific).|
|C0160|SPV fully funded in relation to<br>cedant obligations throughout<br>the reporting period|Identify if the protection offered by the risk–mitigation technique may only be<br>partially recognised where counterparty to a reinsurance contract ceases to be able<br>to provide effective and continuing risk–transfer. The following closed list shall be<br>used:<br>1 – SPV fully funded in relation to cedant obligations<br>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<br>reporting undertaking (prior to adjustments made for expected losses due to<br>counterparty default). This shall be calculated in accordance with the requirements<br>of Article 41of Delegated Regulation (EU) 2015/35.|
|C0180|Identification of material<br>investments held by cedant in<br>SPV|Identify whether material investments held by the cedant in the SPV exist,<br>according to Article 210 of Delegated Regulation (EU) 2015/35.<br>1 – Not applicable<br>2 – Investments of SPV controlled by cedant and/or sponsor (where it differs from<br>cedant);<br>3 – Investments of SPV held by cedant (equity, notes or other subordinated debt<br>of the SPV);<br>4 – Cedant sells reinsurance or other risk mitigation protection to the SPV;<br>5 – Cedant has provided guarantee or other credit enhancement to SPV or note<br>holders;<br>6 – Sufficient basis risk retained by cedant;<br>9 – Other.<br>If this is reported then cells C0030 and C0040 needs to identify the instrument.|
|C0190|Securitisation assets related to<br>cedant held in trust with other<br>third party than cedant/<br>sponsor?|Identify if there are securitisation assets related to cedant held in trust with other<br>third party than cedant/sponsor, considering the provisions of Articles 214(2) and<br>326 of Delegated Regulation (EU) 2015/35. One of the options in the following<br>closed list shall be used:<br>1 – Held in trust with other third party than cedant/sponsor<br>2 – Not held in trust with other third party than cedant/sponsor|
|_Information on_<br>_SPV_|||

L 120/1094 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0200|Internal code of SPV|Internal code attributed to the SPV by the undertaking by this order of priority:<br>— Legal Entity Identifier (LEI);<br>— Specific code<br>This code shall be unique to each SPV and remain constant over subsequent<br>reports.|
|C0210|Type of code SPV|Identification of the code used in item ‘internal code of SPV’. One of the options<br>in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0220|Legal nature of SPV|Identify the legal nature of the SPV securitisation, according to Article 13(26) of<br>Directive 2009/138/EC.<br>Closed list<br>1 – Trusts<br>2 – Partnerships<br>3 – Limited liability companies<br>4 – Other legal entity form not referred above<br>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<br>SPVs, the undertaking should report the regulatory number or equivalent number<br>obtained from the supervisory authority at the time of authorisation.|
|C0250|SPV country of authorisation|Identify the ISO 3166–1 alpha–2 code for the country where the SPV is estab­<br>lished and has received authorisation, where applicable.|
|C0260|SPV authorisation conditions|Identify authorisation conditions of the SPV according to Article 211 of the<br>Directive 2009/138/EC or equivalent legal instrument. One of the options in<br>the following closed list shall be used:<br>1 – SPV authorised under Article 211(1) of Directive 2009/138/EC<br>2 – SPV authorised under Article 211(3) of Directive 2009/138/EC (grand­<br>fathered)<br>3 – SPV regulated by a third country supervisory authority where requirements<br>equivalent to those set out in Article 211(2) of Directive 2009/138/EC are met by<br>the special purpose vehicle<br>4 – SPV not covered above|
|C0270|External rating assessment by<br>nominated ECAI|Rating of the SPV (if any) that is considered by the undertaking and provided by<br>an external rating agency.<br>If the rating is not available the item shall be left blank and the SPV shall be<br>identified as ‘9 – no rating available’ in column C0290 (Credit quality step).|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||This item is not applicable to SPVs for which undertakings using internal model<br>use internal ratings. If undertakings using internal model do not use internal<br>rating, this item shall be reported.|
|C0280|Nominated ECAI|Identify the credit assessment institution (ECAI) giving the external rating in<br>C0270, by using the name of the ECAI as published on ESMA’s website. In<br>case of ratings issued by subsidiaries of the ECAI please report the parent ECAI<br>(the reference is to ESMA list of credit rating agencies registered or certified in<br>accordance with Regulation (EC) No 1060/2009 of the European Parliament and<br>of the Council of 16 September 2009 on credit rating agencies).|
|C0290|Credit quality step|Identify the credit quality step attributed to the SPV. The credit quality step shall<br>reflect any readjustments to the credit quality made internally by the undertaking.<br>One of the options in the following closed list shall be used:<br>0 – Credit quality step 0<br>1 – Credit quality step 1<br>2 – Credit quality step 2<br>3 – Credit quality step 3<br>4 – Credit quality step 4<br>5 – Credit quality step 5<br>6 – Credit quality step 6<br>9 – No rating available|
|C0300|Internal rating|Internal rating of the SPV for undertakings using internal model to the extent that<br>the internal ratings are used in their internal modelling. If an internal model<br>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 template relates to annual submission of information for individual entities.

This template shall report all (significant, very significant and transactions required to be reported in all circumstances)
intra-group transactions between entities of a group related to equity, debt, reciprocal financing ( [1] ) and asset transfers.

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 predetermined 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.

This template shall include intragroup transactions 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.

( [1] ) As set out in Article 223 of Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the
takin-up and pursuit of the business of Insurance and Reinsurance.

L 120/1096 EN Official Journal of the European Union 5.5.2023

Where two or more transactions between entities of the group which, from an economic perspective, contribute to the
same risk, or, serve the same purpose/objective or are temporally connected in a plan, they shall be considered as a
single economic operation.

As such each transaction which is part of a single economic operation shall be reported whenever collectively they are
at or above the corresponding threshold for significant intra-group transactions, even though individually the trans­
actions fall below the threshold.

Any element added to significant intragroup transactions shall be reported as a separate intragroup transaction, even if
the element 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 addition.

Where the transaction value is different for two transacting parties (e.g. a EUR10m transaction between A and B where
A records EUR10m but B only receive EUR9,5 m because of transactions costs, of say EUR0,5 m has been expensed) the
template shall record the maximum amount as the transaction amount, in this case EUR10m.

Indirect transactions shall be defined as any transaction shifting risk exposures between entities within the group
including but not limited to transactions with special purpose vehicle, collective investment undertakings, ancillary
entities or unregulated entities; or entities outside of the group but ultimately risk exposure is brought back or stays
within the group. Where there is a chain of related intragroup transactions (e.g. A invests in B and B invests in C), this
transaction shall be reported as an indirect transaction. Therefore A to C transaction shall be reported and the
comments shall mention the intermediary step. In the case of a waterfall of transactions, e. g. if ‘A’-> ‘B’ -> ‘C’-> ‘D’
where both ‘B’ and ‘C’ are both in the group but unregulated entities, this transaction shall also be reported.

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0010|ID of intragroup transaction|Unique internal identification code for each intragroup transaction. Shall be<br>consistent over time.|
|C0020|Investor/Lender name|Name of the entity that is buying the equity or lending to a related undertaking<br>within the group, i.e. the entity that recognises the transaction as an asset on its<br>balance sheet (debit – balance sheet).|
|C0030|Identification code for inves­<br>tor/lender|The unique identification code attached to the investor/buyer/transferee by this<br>order of priority if existent:<br>— Legal Entity Identifier (LEI);<br>— Specific code<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance under­<br>takings within the group: identification code used in the local market,<br>attributed by the undertaking’s competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group,<br>identification code shall be provided by the group. When allocating an identi­<br>fication code to each non-EEA or non-regulated undertaking, the group shall<br>comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166-1 alpha-2 code of<br>the country of the undertaking + 5 digits|
|C0031|Type of code for investor/<br>lender|<br>Type of ID Code used for the ‘Identification code for investor/lender’ item. One of<br>the options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|

5.5.2023 EN Official Journal of the European Union L 120/1097

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|NC0040|Sector of the investor/lender|If the investor/lender is part of financial sector within the meaning of Article 2(8)<br>of Directive 2002/87/EC, indicate: ‘banking sector’, ‘insurance and reinsurance<br>sector’ ‘investments services sector’.<br>If the investor/lender is not part of financial sector within the meaning of<br>Article 2(8) of Directive 2002/87/EC indicate: ‘other undertaking of the group’.|
|C0050|Issuer/borrower name|Name of the entity that is issuing the equity/capital item, or borrowing money<br>(issuing debt), i.e. the entity that recognises the transaction as a liability or capital<br>on its balance sheet (credit – balance sheet).|
|C0060|Identification code for issuer/<br>borrower|The unique identification code attached to the investor/buyer/transferee by this<br>order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance under­<br>takings within the group: identification code used in the local market,<br>attributed by the undertaking’s competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group,<br>identification code shall be provided by the group. When allocating an identi­<br>fication code to each non-EEA or non-regulated undertaking, the financial<br>conglomerate shall comply with the following format in a consistent<br>manner: identification code of the parent undertaking + ISO 3166-1 alpha-<br>2 code of the country of the undertaking + 5 digits|
|C0061|Type of code for issuer/bor­<br>rower|Type of ID Code used for the ‘Identification code for issuer/borrower ’ item. One of<br>the options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|NC0070|Sector of the issuer/borrower|If the issuer/borrower is part of financial sector within the meaning of Article 2<br>(8) of Directive 2002/87/EC, indicate: ‘banking sector’, ‘insurance and reinsurance<br>sector’ ‘investments services sector’.<br>If the issuer/borrower is not part of financial sector within the meaning of<br>Article 2(8) of Directive 2002/87/EC indicate ‘other undertaking of the group’.|
|NC0080|Indirect transactions|If reported intra-group transaction is part of an indirect transaction (cf. General<br>comments supra), report the ‘ID of intragroup transaction’ (C0010) of the related<br>transaction in this cell. If more than two transactions are related, the ID code of<br>the first related transaction needs to be reported as a reference to link all inter­<br>connected transactions.<br>If the reported IGT is not part of an indirect transaction, indicate No.|

L 120/1098 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|NC0090|Single economic operation|If the reported IGT is part of single economic operation (cf. General comments<br>supra report the ‘ID of intragroup transaction’ (C0010)) of the related transaction<br>in this cell. If more than two transactions are related, the ID code of the first<br>related transaction needs to be reported as a reference to link all interconnected<br>transactions.<br>If the reported IGT is not part of single economic operation, indicate No|
|NC0100|ID Code of the instrument|This is the identification code of the instrument (capital, debt etc.) between the<br>two counterparties identified using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available.<br>This code shall be consistent over time.<br>This may be different from the intragroup transaction code provided in cell<br>C0010.|
|NC0101|ID Code Type of the<br>instrument|Type of ID Code used for the ‘ID Code of the instrument’ item. One of the<br>options in the following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn-Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking|
|NC0110|Type of instrument|Identify the type of instrument.<br>The following closed list shall be used:<br>1 – Bonds/Debt<br>2 – Equity type<br>3 – Other asset transfer|
|NC0120|Instrument|Identify the instrument. The following closed list shall be used:<br>1 – Bonds/Debt – collateralised<br>2 – Bonds/Debt – uncollateralised|

5.5.2023 EN Official Journal of the European Union L 120/1099

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|||3 – Equity type – shares/participations<br>4 – Equity type – others<br>5 – Other asset transfer – properties<br>6 – Other asset transfer – others|
|NC0130|Issue date|This is the earlier of the transaction/debt issue date or the date the intragroup<br>transaction is effective from, if different from the issue date.<br>The date shall follow the ISO 8601 (yyyy-mm-dd) format.|
|NC0140|Maturity date|Identify the ISO 8601 (yyyy-mm-dd) code of the date when the transaction<br>expires/reaches maturity if applicable.<br>— For intragroup transaction with no maturity date use ‘9999-12-31’.<br>— For perpetual securities use ‘9999-12-31’|
|NC0150|Currency of transaction|Identify the ISO 4217 alphabetic code of the currency in which the transaction<br>took place.|
|NC0160|Amount at transaction date|Amount of the transaction at transaction date reported.|
|NC0170|Amount at reporting date|Outstanding amount of the transaction at the reporting date if applicable e.g. for<br>debt issue, reported in the reporting currency of the group. If there has been a full<br>early settlement/prepayment, the balance of contractual amount shall be zero.|
|NC0180|Value of collateral|The value of collateral for collaterised debt or asset value for intragroup trans­<br>action involving asset transfer.|
|NC0190|Amount of dividends/interest/<br>coupon and other payments<br>made during reporting period|This cell shall capture any payments made in relation to the intragroup trans­<br>action s recorded in this template for the reporting period (6 months up to the<br>reporting date).<br>This includes, but not limited to:<br>— Dividends for the current year including paid or declared but unpaid<br>dividends.<br>— Any deferred dividends from previous years paid during the reporting period<br>(i.e. any deferred dividends paid that impacted the P&L for the reporting<br>period).<br>— Interest payments made in relation to debt instruments.<br>— Any other payments made in relation to the intragroup transaction s that are<br>reported in this template, e.g. charges on asset transfers.<br>— Amount of total tops-ups if applicable, i.e. total additional money invested<br>during the reporting period such as an additional payments on partly paid<br>shares or increasing loan amount during the period (when reporting tops-ups<br>as a separate item).|
|C0200|Coupon/Interest rate|The interest or coupon rate as a percentage, if applicable. For variable interest rate,<br>this shall include the reference rate and the interest rate above it.|

L 120/1100 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0210|Comments|Comments shall contain:<br>— a notification if the transaction has not been performed at arm’s length<br>— any other relevant information regarding the economic nature of the oper­<br>ation|

_**S.36.02 – IGT – Derivatives**_

_General comments:_

This section relates to annual submission of information for individual entities.

This template shall report all (significant, very significant and transactions required to be reported in all circumstances)
intra-group transactions between the individual undertaking and the mixed–activity insurance holding company and its
related undertakings related to derivatives. Significant intra-group transactions related to derivatives shall be reported
where the carrying amount of the derivative exceeds the threshold. These include, but are not limited to:

— Interest rate contracts, including swaps, forward agreements, futures and options;

— Foreign exchange contracts, including swaps, forward agreements, futures and options;

— Contracts of a nature similar to those in points 1(a) to (e) and 2(a) to (d) of this Annex concerning other reference
items or indices.

This template shall include intragroup transactions 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 two or more transactions between entities of the group which, from an economic perspective, contribute to the
same risk, or, serve the same purpose/objective or are temporally connected in a plan, they shall be considered as a
single economic operation.

As such each transaction which is part of a single economic operation shall be reported whenever collectively they are
at or above the corresponding threshold for significant intra-group transactions, even though individually the trans­
actions fall below the threshold.

Any element added to significant intragroup transactions shall be reported as a separate intragroup transaction, even if
the element 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 addition.

Where the transaction value is different for two transacting parties (e.g. a EUR10m transaction between A and B where
A records EUR10m but B only receive EUR9,5 m because of transactions costs, of say EUR0,5 m has been expensed) the
template shall record the maximum amount as the transaction amount, in this case EUR10m.

Indirect transactions shall be defined as any transaction shifting risk exposures between entities within the group
including but not limited to transactions with special purpose vehicle, collective investment undertakings, ancillary
entities or unregulated entities; or entities outside of the group but ultimately risk exposure is brought back or stays
within the group. Where there is a chain of related intragroup transactions (e.g. A invests in B and B invests in C), this
transaction shall be reported as an indirect transaction. Therefore A to C transaction shall be reported and the
comments shall mention the intermediary step. In the case of a waterfall of transactions, e. g. if ‘A’-> ‘B’ -> ‘C’-> ‘D’
where both ‘B’ and ‘C’ are both in the group but unregulated entities, this transaction shall also be reported.

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0010|ID of intragroup transaction|Unique internal identification code for each intragroup transaction. It shall be<br>consistent over time.|

5.5.2023 EN Official Journal of the European Union L 120/1101

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0020|Investor/buyer name|Name of the entity that is investing/buying the derivative, or the counterparty<br>with the long position. For swaps the payer is the payer of the fixed rate that<br>receives the floating rate.|
|C0030|Identification code of the<br>investor/buyer|The unique identification code attached to the investor/buyer/transferee by this<br>order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance under­<br>takings within the group: identification code used in the local market,<br>attributed by the undertaking’s competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group,<br>identification code shall be provided by the group. When allocating an identi­<br>fication code to each non-EEA or non-regulated undertaking, the group shall<br>comply with the following format in a consistent manner: identification code<br>of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the<br>undertaking + 5 digits|
|C0031|Type of code of the investor/<br>buyer|Type of ID Code used for the ‘Identification code of the investor/buyer’ item. One<br>of the options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|NC0040|Sector of the investor/buyer|If the investor/buyer is part of financial sector within the meaning of Article 2(8)<br>of Directive 2002/87/EC, indicate: ‘banking sector’, ‘insurance and reinsurance<br>sector’ ‘investments services sector’.<br>If the investor/buyer is not part of financial sector within the meaning of<br>Article 2(8) indicate: ‘other undertaking of the group’.|
|C0050|Issuer/Seller name|Name of the entity that is issuing/selling the derivative, or the counterparty with<br>the short position. For swaps the receiver, receives the fixed rates and pays the<br>floating rate.|
|C0060|Identification code of the<br>issuer/seller|The unique identification code attached to the investor/buyer/transferee by this<br>order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance under­<br>takings within the group: identification code used in the local market,<br>attributed by the undertaking’s competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group,<br>identification code shall be provided by the group. When allocating an identi­<br>fication code to each non-EEA or non-regulated undertaking, the group shall<br>comply with the following format in a consistent manner: identification code<br>of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the<br>undertaking + 5 digits|

L 120/1102 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0061|Type of code of the issuer/<br>seller|Type of ID Code used for the ‘Identification code of the issuer/seller’ item. One of<br>the options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|NC0070|Financial sector of the issuer/<br>seller|If the issuer/seller is part of financial sector within the meaning of Article 2(8) of<br>Directive 2002/87/EC, indicate: ‘banking sector’, ‘insurance and reinsurance sector’<br>‘investments services sector’.<br>If the issuer/seller is not part of financial sector within the meaning of Article 2<br>(8) indicate: ‘other undertaking of the group’.|
|NC0080|Indirect transactions|If reported intragroup transaction is part of an indirect transaction (cf. General<br>comments supra), report the ‘ID of intragroup transaction’ (C0010) of the related<br>transaction in the cell. If more than two transactions are related, the ID code of<br>the first related transaction needs to be reported as a reference to link all inter­<br>connected transactions.<br>If the reported intragroup transaction is not part of an indirect transaction,<br>indicate No.|
|NC0090|Single economic operation|If the reported intragroup transaction is part of single economic operation (cf.<br>General comments supra), report the ‘ID of intragroup transaction’ (C0010) of the<br>related transaction in the cell. If more than two transactions are related, the ID<br>code of the first related transaction needs to be reported as a reference to link all<br>interconnected transactions.<br>If the reported intragroup transaction is not part of single economic operation,<br>indicate No.|
|NC0100|ID Code of the instrument|This is the identification code of the instrument (capital, debt etc.) between the<br>two counterparties identified using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available.<br>This code shall be consistent over time.<br>This may be different from the intragroup transaction code provided in cell<br>C0010.|
|NC0101|ID Code Type of the<br>instrument|Type of ID Code used for the ‘ID Code of the instrument’ item. One of the<br>options in the following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn-Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)|

5.5.2023 EN Official Journal of the European Union L 120/1103

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|||6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking|
|NC0110|Type of instrument|Identify the transaction type. The following closed list shall be used:<br>1 – Derivatives – futures<br>2 – Derivatives – forwards<br>3 – Derivatives – options<br>4 – Derivatives – others<br>5 – Guarantees – credit protection<br>6 – Guarantees – others<br>7 – Swaps<br>8 – Others<br>A repurchase agreement shall be considered as cash transaction plus forward<br>contract.|
|NC0120|Type of protection|Identify the transaction type. The following closed list shall be used:<br>1 – credit default<br>2 – interest rate<br>3 – currency<br>4 – others|
|NC0130|Purpose of the instrument|Describe use of derivative (micro/macro hedge, efficient portfolio management).<br>Micro hedge refers to derivatives covering a single financial instrument, forecasted<br>transaction or liability. Macro hedge refers to derivatives covering a set of financial<br>instruments, forecasted transactions or liabilities. The following closed list shall be<br>used:<br>1 – Micro hedge<br>2 – Macro hedge<br>3 – Matching assets and liabilities cash-flows<br>4 – Efficient portfolio management, other than ‘Matching assets and liabilities<br>cash-flows’<br>5 – Others|
|NC0140|Starting date|Identify the ISO 8601 (yyyy-mm-dd) code of the date of the transaction/trade of<br>the derivative contract. For rolled contracts use the initial trade date.|
|NC0150|Maturity date|Identify the ISO 8601 (yyyy-mm-dd) code of the contractually defined date of<br>close of the derivative contract, whether at maturity date, expiring date for<br>options (European or American), etc.|

L 120/1104 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|NC0160|Currency of transaction|Identify the ISO 4217 alphabetic code of the currency in which the transaction<br>took place.|
|NC0170|Notional amount|The amount covered or exposed to the derivative at the reporting date, i.e. the<br>closing balance, reported in the reporting currency of the group.<br>For futures and options, corresponds to contract size multiplied by the number of<br>contracts. For swaps and forwards, corresponds to the contract amount. Where a<br>transaction has matured/expired during the reporting period before the reporting<br>date, the notional amount at the reporting date shall be zero.|
|NC0180|Carrying amount|Value of the derivative at the reporting date as reported in the balance sheet of the<br>entity.<br>Where a transaction has matured/expired during the reporting period before the<br>reporting date, the carrying amount at the reporting date shall be the maximum<br>carrying amount of the derivatives before the maturity of the transaction.|
|NC0190|Value of collateral|Value of the collateral pledged on reporting date (zero if derivative has been<br>closed) if applicable.|
|NC0200|Identification code Asset/Lia­<br>bility underlying the derivative|ID Code of the asset or liability underlying the derivative contract. This item is to<br>be provided for derivatives that have a single underlying instrument or index in<br>the undertaking’s portfolio.<br>An index is considered a single instrument and shall be reported.<br>Identification code of the instrument underlying the derivative using the following<br>priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available,<br>and shall be consistent over time<br>— ‘Multiple assets/liabilities’, if the underlying assets or liabilities are more than<br>one<br>If the underlying is an index, then the code of the index shall be reported.|
|NC0201|Type of code Asset/Liability<br>underlying the derivative|Type of ID Code used for the ‘Identification code Asset/Liability underlying the<br>derivative’ item. One of the options in the following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures<br>number assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn-Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)|

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|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|||6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking. This option shall also be used for the<br>cases of ‘Multiple assets/liabilities ’ and indexes|
|NC0210|Counterparty name for which<br>credit protection is purchased|Name of the counterparty for which protection has been purchased for its default.|
|NC0220|Swap delivered interest rate<br>(for buyer)|Interest rate delivered under the swap contract (only for Interest rate swaps).|
|NC0230|Swap received interest rate (for<br>buyer)|Interest rate received under the swap contract (only for Interest rate swaps).|
|NC0240|Swap delivered currency (for<br>buyer)|Identify the ISO 4217 alphabetic code of the currency of the swap price (only for<br>currency swaps).|
|C0250|Swap received currency (for<br>buyer)|Identify the ISO 4217 alphabetic code of the currency of the swap notional<br>amount (only for currency swaps).|
|C0260|Revenues stemming from<br>derivatives|Net revenues stemming from the investment or the purchase of derivatives.<br>Following the IFRS based P&L, both realized and unrealized results are expected<br>here. The amounts should be filed with their clean value (in comparison to QRT<br>S. 09.01. SII). Interests will be reported in S. 36.05 IGT P&L.|
|C0270|Comments|Comments shall contain:<br>— a notification if the transaction has not been performed at arm’s length<br>— any other relevant information regarding the economic nature of the oper­<br>ation|

_**S.36.03 – IGT – Off-balance sheet and contingent liabilities**_

_General comments:_

This template relates to information insurance and reinsurance undertakings shall provide at least annually.

This template shall report all (significant, very significant and transactions required to be reported in all circumstances)
intragroup transactions between entities in scope of group supervision related to off-balance sheet guarantees.

These include, but not limited to:

— Off- balance sheet guarantees;

— undrawn credit facilities

— assets purchased under outright forward purchase agreements (currency or other)

— asset sale and repurchase agreements as referred to in Article 12(3) and (5) of Directive 86/635/EEC

— Contingent liabilities

This template shall include intragroup transactions that were:

— in-force at the start of the reporting period.

L 120/1106 EN Official Journal of the European Union 5.5.2023

— incepted during the reporting period and outstanding at the reporting date.

— incepted and expired/matured during the reporting period.

Where two or more transactions between entities of the group which, from an economic perspective, contribute to the
same risk, or, serve the same purpose/objective or are temporally connected in a plan, they shall be considered as a
single economic operation.

As such each transaction which is part of a single economic operation shall be reported whenever collectively they are
at or above the corresponding threshold for significant intra-group transactions, even though individually the trans­
actions fall below the threshold.

Any element added to significant intragroup transactions shall be reported as a separate intragroup transaction, even if
the element 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 addition.

Where the transaction value is different for two transacting parties (e.g. a EUR10m transaction between A and B where
A records EUR10m but B only receive EUR9,5 m because of transactions costs, of say EUR0,5 m has been expensed) the
template shall record the maximum amount as the transaction amount, in this case EUR10m.

Indirect transactions shall be defined as any transaction shifting risk exposures between entities within the group
including but not limited to transactions with special purpose vehicle, collective investment undertakings, ancillary
entities or unregulated entities; or entities outside of the group but ultimately risk exposure is brought back or stays
within the group. Where there is a chain of related intragroup transactions (e.g. A invests in B and B invests in C), this
transaction shall be reported as an indirect transaction. Therefore A to C transaction shall be reported and the
comments shall mention the intermediary step. In the case of a waterfall of transactions, e. g. if ‘A’-> ‘B’ -> ‘C’-> ‘D’
where both ‘B’ and ‘C’ are both in the group but unregulated entities, this transaction shall also be reported.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|ID of intragroup transaction|Unique internal identification code for each intragroup transaction. It shall be<br>consistent over time.|
|C0020|Provider name|Name of the entity that is providing the off-balance guarantee.|
|C0030|Identification code of the<br>provider|The unique identification code attached to the provider by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance under­<br>takings within the group: identification code used in the local market,<br>attributed by the undertaking’s competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group,<br>identification code will be provided by the financial conglomerate. When<br>allocating an identification code to each non-EEA or non-regulated under­<br>taking, the group shall comply with the following format in a consistent<br>manner: identification code of the parent undertaking + ISO 3166-1 alpha-<br>2 code of the country of the undertaking + 5 digits|
|C0031|Type of code of the provider|Type of ID Code used for the ‘Identification code of the provider’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|

5.5.2023 EN Official Journal of the European Union L 120/1107

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040|Financial sector of the provider|If the provider is part of financial sector within the meaning of Article 2(8) of<br>Directive 2002/87/EC, indicate: ‘banking sector’, ‘insurance and reinsurance sector’<br>‘investments services sector’.<br>If the provider is not part of financial sector within the meaning of Article 2(8)<br>indicate: ‘other undertaking of the group’.|
|C0050|Beneficiary name|Name of the entity that is benefiting from the off-balance sheet guarantee.|
|C0060|Identification code of the<br>beneficiary|The unique identification code attached to the beneficiary by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance under­<br>takings within the group: identification code used in the local market,<br>attributed by the undertaking’s competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group,<br>identification code shall be provided by the group. When allocating an identi­<br>fication code to each non-EEA or non-regulated undertaking, the group shall<br>comply with the following format in a consistent manner: identification code<br>of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the<br>undertaking + 5 digits|
|C0061|Type of code of the beneficiary|Type of ID Code used for the ‘Identification code of the beneficiary’ item. One of<br>the options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0070|Financial sector of the bene­<br>ficiary|If the beneficiary is part of financial sector within the meaning of Article 2(8) of<br>Directive 2002/87/EC, indicate: ‘banking sector’, ‘insurance and reinsurance sector’<br>‘investments services sector’.<br>If the beneficiary is not part of financial sector within the meaning of Article 2(8)<br>indicate: ‘other undertaking of the group’.|
|C0080|Indirect transactions|If reported intragroup transaction is part of an indirect transaction (cf. General<br>comments supra), report the ‘ID of intragroup transaction’ (C0010) of the related<br>transaction in this cell. If more than two transactions are related, the ID code of<br>the first related transaction needs to be reported as a reference to link all inter­<br>connected transactions.<br>If the reported intragroup transaction is not part of an indirect transaction,<br>indicate No.|
|C0090|Single economic operation|If the reported intragroup transaction is part of single economic operation (cf.<br>General comments supra), report the ‘ID of intragroup transaction’ (C0010) of the<br>related transaction in this cell.<br>If more than two transactions are related, the ID code of the first related trans­<br>action needs to be reported as a reference to link all interconnected transactions.<br>If the reported intragroup transaction is not part of single economic operation,<br>indicate No|

L 120/1108 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0100|Transaction type|Identify the type of transaction. The following closed list shall be used:<br>1 – guarantees<br>2 – commitment<br>3 – letter of credit<br>4 – undrawn credit facilities<br>5 – assets purchased under outright forward purchase agreements (currency or<br>other);<br>6 – asset sale and repurchase agreements as referred to in Article 12(3) and (5) of<br>Directive 86/635/EEC;<br>7 – Contingent liabilities<br>8 – other;|
|C0110|Transaction issue date|Identify the ISO 8601 (yyyy-mm-dd) code of the date when the transaction/issue<br>takes effect.|
|C0120|Expiry date of agreement/<br>contract underlying transaction|Where applicable, identify the ISO 8601 (yyyy-mm-dd) code of the date when the<br>agreement/contract ceases. If the expiry date is perpetual use "9999-12-31".|
|C0130|Currency of transaction|Identify the ISO 4217 alphabetic code of the currency in which the transaction<br>took place. If there are two currencies involved, please identify both in cell<br>Comments C0200|
|C0140|Trigger event|Where applicable, brief description of event that would trigger the transaction/<br>payment/liability/none e.g. event that would result in a contingent liability occur­<br>ring.|
|C0150|Value of transaction at starting<br>date|Value of the transaction or collateral pledged at the starting date, recognised on<br>the Solvency II balance sheet.|
|C0160|Value of transaction at<br>reporting date|Value of the transaction, collateral pledged recognised on the Solvency II balance<br>sheet at the reporting date.|
|C0170|Maximum possible value of<br>contingent liabilities|Maximum possible value, if possible, regardless of their probability (i.e. future cash<br>flows required to settle the contingent liability over the lifetime of that contingent<br>liability, discounted at the relevant risk-free interest rate term structure) of<br>contingent liabilities included in SII balance sheet. Sum of all possible cash<br>flows if events triggering guarantees were all to happen in relation to guarantees<br>provided by the ‘provider’ (cell C0020) to the ‘beneficiary’ (Cell C0050) to<br>guarantee the payment of the liabilities due by the undertaking (includes letter<br>of credit, undrawn committed borrowing facilities). This item shall not include<br>amounts already reported under C0150 and C0160.|
|C0180|Value of guaranteed assets|Value of the guaranteed asset for which the guarantees are received.<br>Sectoral valuation principles may be relevant in this case.|
|C0190|Revenues stemming from the<br>off-balance sheet items|Revenues associated to the provisions of the off-balance sheet transaction.|

5.5.2023 EN Official Journal of the European Union L 120/1109

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0200|Comments|Comments shall contain:<br>— a notification if the transaction has not been performed at arm’s length<br>— any other relevant information regarding the economic nature of the oper­<br>ation|

_**S.36.04 – IGT – Insurance and Reinsurance**_

_General comments:_

This section relates to annual submission of information for individual entities. This template shall report all (significant,
very significant and transactions required to be reported in all circumstances) intra-group transactions between entities
in scope of the group supervision related to internal insurance and reinsurance within the group.

These include, but not limited to:

— Insurance contracts of entities within the scope of the group with insurance companies within the scope of the

group

— 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.

This template shall include intragroup transactions 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 two or more transactions between entities of the group which, from an economic perspective, contribute to the
same risk, or, serve the same purpose/objective or are temporally connected in a plan, they shall be considered as a
single economic operation.

As such each transaction which is part of a single economic operation shall be reported whenever collectively they are
at or above the corresponding threshold for significant intra-group transactions, even though individually the trans­
actions fall below the threshold.

Any element added to significant intragroup transactions shall be reported as a separate intragroup transaction, even if
the element 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 addition.

Where the transaction value is different for two transacting parties (e.g. a EUR10m transaction between A and B where
A records EUR10m but B only receive EUR9,5 m because of transactions costs, of say EUR0,5 m has been expensed) the
template shall record the maximum amount as the transaction amount, in this case EUR10m.

Indirect transactions shall be defined as any transaction shifting risk exposures between entities within the group
including but not limited to transactions with special purpose vehicle, collective investment undertakings, ancillary
entities or unregulated entities; or entities outside of the group but ultimately risk exposure is brought back or stays
within the group. Where there is a chain of related intragroup transactions (e.g. A invests in B and B invests in C), this
transaction shall be reported as an indirect transaction. Therefore A to C transaction shall be reported and the
comments shall mention the intermediary step. In the case of a waterfall of transactions, e. g. if ‘A’-> ‘B’ -> ‘C’-> ‘D’
where both ‘B’ and ‘C’ are both in the group but unregulated entities, this transaction shall also be reported.

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0010|ID of the intragroup trans­<br>action|Unique internal identification code for each intragroup transaction. It shall be<br>consistent over time.|

L 120/1110 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0020|Insured party/Cedent name|Legal name of the entity that has transferred the underwriting risk to another<br>insurer or reinsurer within the group.|
|C0030|Identification code for insured<br>party/cedent|The unique identification code attached to the investor/buyer/transferee by this<br>order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance under­<br>takings within the group: identification code used in the local market,<br>attributed by the undertaking’s competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group,<br>identification code shall be provided by the group. When allocating an identi­<br>fication code to each non-EEA or non-regulated undertaking, the group shall<br>comply with the following format in a consistent manner: identification code<br>of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the<br>undertaking + 5 digits.|
|C0031|Type of code for insured<br>party/cedent|Type of ID Code used for the ‘Identification code for investor/lender’ item. One of<br>the options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0040|Sector of the insured party/<br>cedent|If the insured party/cedent is part of financial sector within the meaning of<br>Article 2(8) of Directive 2002/87/EC, indicate: ‘banking sector’, ‘insurance and<br>reinsurance sector’ ‘investments services sector’.<br>If the insured party/cedent is not part of financial sector within the meaning<br>ofArticle 2 (8) indicate: ‘other undertaking of the group’.|
|C0050|Insurer/Reinsurer name|Legal name of the insurer/reinsurer to whom the underwriting risk has been<br>transferred.|
|C0060|Identification code of insurer/<br>reinsurer|The unique identification code attached to the investor/buyer/transferee by this<br>order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance under­<br>takings within the group: identification code used in the local market,<br>attributed by the undertaking’s competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group,<br>identification code shall be provided by the group. When allocating an identi­<br>fication code to each non-EEA or non-regulated undertaking, the group shall<br>comply with the following format in a consistent manner: identification code<br>of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the<br>undertaking + 5 digits|

5.5.2023 EN Official Journal of the European Union L 120/1111

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0061|Type of code of insurer/re­<br>insurer|Type of ID Code used for the ‘Identification code of insurer/reinsurer ’ item. One of<br>the options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0070|Sector of the insurer/reinsurer|Financial sector of the provider within the meaning of Article 2(8) of Directive<br>2002/87/EC, i.e., ‘insurance and reinsurance sector’.<br>This column has been kept to be aligned with the templates used at financial<br>conglomerate level.|
|C0080|Indirect transactions|If reported intragroup transaction is part of an indirect transaction (cf. General<br>comments supra), report the ‘ID of intragroup transaction’ (C0010) of the related<br>transaction in this cell. If more than two transactions are related, the ID code of<br>the first related transaction needs to be reported as a reference to link all inter­<br>connected transactions.<br>If the reported intragroup transaction is not part of an indirect transaction,<br>indicate No.|
|C0090|Single economic operation|If the reported intragroup transaction is part of single economic operation (cf.<br>General comments supra),report the ‘ID of intragroup transaction’ (C0010) of the<br>related transaction in this cell. If more than two transactions are related, the ID<br>code of the first related transaction needs to be reported as a reference to link all<br>interconnected transactions.<br>If the reported intragroup transaction is not part of single economic operation,<br>indicate No.|
|C0100|Type of transaction|Identify the type of contract/treaty. The following closed list shall be used:<br>1 – insurance<br>2 – reinsurance|
|C0110|Transaction|If C0100 = reinsurance, then identify the type of reinsurance contract/treaty. The<br>following closed list shall be used:<br>1 – quota share<br>2 – variable quota share<br>3 – surplus<br>4 – excess of loss (per event and per risk)<br>5 – excess of loss (per risk)<br>6 – excess of loss (per event)<br>7 – excess of loss ‘back-up’ (protection against follow-on events which certain<br>catastrophes can cause such as flooding or fire)<br>8 – excess of loss with basis risk<br>9 – reinstatement cover<br>10 – aggregate excess of loss<br>11 – unlimited excess of loss|

L 120/1112 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|||12 – stop loss<br>13 – other proportional treaties<br>14 – other non-proportional treaties<br>15 – Financial reinsurance<br>16 – Facultative proportional<br>17 – Facultative non-proportional<br>Other proportional treaties (code 13) and Other non-proportional treaties (code<br>14) can be used for hybrid types of reinsurance treaties.|
|C0120|Starting date|Identify the ISO 8601 (yyyy-mm-dd) code of the date of commencement of the<br>specific reinsurance contract/treaty.|
|C0130|Expiry date|Identify the ISO 8601 (yyyy-mm-dd) code of the expiry date of the specific<br>reinsurance contract/treaty (i.e. the last date the specific reinsurance contract/treaty<br>is in force). This item is not reported if there is no expiry date (for example,<br>contract is continuous and ends by one of the parties giving notice).|
|C0140|Currency of transaction|Identify the ISO 4217 alphabetic code of the currency of payments for the specific<br>reinsurance contract/treaty.|
|C0150|Maximum cover by transaction|For quota share or a surplus treaty, 100 % of the maximum amount that has been<br>set for the entire contract/treaty is stated here (e.g. EUR10million). In case of<br>unlimited cover ‘-1’ shall be filled in here.<br>This item has to be reported in the currency of the transaction.|
|C0160|Net Receivables|The amount resulting from: claims paid by the (re)insurer but not yet reimbursed<br>by the (re)insurer + commissions to be paid by the (re)insurer + other receivables<br>minus debts to the (re)insurer. Cash deposits are excluded and are to be<br>considered as guarantees received.|
|C0170|Total reinsurance recoverables|Total amount due from the reinsurer at the reporting date which include:<br>Premium provision for part of the future reinsurance premium which has already<br>been paid to the reinsurer;<br>Claims provision for claims outstanding for insurer which have to be paid by the<br>reinsurer; and/or<br>Technical provisions for the amount reflecting the share of the reinsurer in the<br>gross technical provisions.|
|C0180|Reinsurance technical result<br>(for reinsurance)|Reinsurance result (for reinsured entity):<br>Total reinsurance commissions received by reinsured entity less Gross reinsurance<br>premiums paid by reinsured entity plus Claims paid by reinsurer during the<br>reporting period plus Total reinsurance recoverables at the end of the reporting<br>period less Total reinsurance recoverables at the start of the reporting period.|
|C0190|Premiums (for insurance)|Total amount of gross written premiums as defined in Article 1(11) of Delegated<br>Regulation (EU) 2015/35.<br>For annuities stemming from non-life this cell is not applicable.|

5.5.2023 EN Official Journal of the European Union L 120/1113

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0200|Claims (for insurance)|Total amount of gross claims paid during the year, including claims management<br>expenses.|
|C0210|Line of business|Identify the line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, being reinsured.<br>The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss<br>13 – Proportional medical expense reinsurance<br>14 – Proportional income protection reinsurance<br>15 – Proportional workers’ compensation reinsurance<br>16 – Proportional motor vehicle liability reinsurance<br>17 – Proportional other motor reinsurance<br>18 – Proportional marine, aviation and transport reinsurance<br>19 – Proportional fire and other damage to property reinsurance<br>20 – Proportional general liability reinsurance<br>21 – Proportional credit and suretyship reinsurance<br>22 – Proportional legal expenses reinsurance<br>23 – Proportional assistance reinsurance<br>24 – Proportional miscellaneous financial loss reinsurance<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance<br>29 – Insurance with profit participation<br>30 – Index–linked and unit–linked insurance<br>31 – Other life insurance|

L 120/1114 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|||32 – Annuities stemming from non–life insurance contracts and relating to health<br>insurance obligations<br>33 – Annuities stemming from non–life insurance contracts and relating to<br>insurance obligations other than health insurance obligations<br>34 – Life reinsurance<br>35 – Health insurance<br>36 – Health reinsurance If a reinsurance arrangement covers more than one line<br>of business, then select the most significant line of business from the list above.|
|C0220|Comments|Comments shall contain:<br>— a notification if the transaction has not been performed at arm’s length<br>— any other relevant information regarding the economic nature of the oper­<br>ation|

_**S.36.05 – IGT – Profit and Loss**_

_General comments:_

This section relates to annual submission of information for individual entities.

This template shall report the P&L associated to all (significant, very significant and transactions required to be reported
in all circumstances) intra-group transactions between entities in the scope of the group supervision or P&L transaction
considered as significant or very significant intragroup transactions or transactions required to be reported in all
circumstances. These include, but not limited to:

— Fees;

— Commissions;

— Interests;

— Dividends.

Intragroup outsourcing or internal cost sharing leading to significant intragroup transactions shall be reported.

Although interest, dividends are reported in S.36.01, S.36.02 they have to be reported additionally in S.36.05 P&L.

This template shall include intragroup transactions 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 two or more transactions between entities of the group which, from an economic perspective, contribute to the
same risk, or, serve the same purpose/objective or are temporally connected in a plan, they shall be considered as a
single economic operation.

As such each transaction which is part of a single economic operation shall be reported whenever collectively they are
at or above the corresponding threshold for significant intra-group transactions, even though individually the trans­
actions fall below the threshold.

Any element added to significant intragroup transactions shall be reported as a separate intragroup transaction, even if
the element 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 addition.

5.5.2023 EN Official Journal of the European Union L 120/1115

Where the transaction value is different for two transacting parties (e.g. a EUR10m transaction between A and B where
A records EUR10m but B only receive EUR9,5 m because of transactions costs, of say EUR0,5 m has been expensed) the
template shall record the maximum amount as the transaction amount, in this case EUR10m.

Indirect transactions shall be defined as any transaction shifting risk exposures between entities within the group
including but not limited to transactions with special purpose vehicle, collective investment undertakings, ancillary
entities or unregulated entities; or entities outside of the group but ultimately risk exposure is brought back or stays
within the group. Where there is a chain of related intragroup transactions (e.g. A invests in B and B invests in C), this
transaction shall be reported as an indirect transaction. Therefore A to C transaction shall be reported and the
comments shall mention the intermediary step. In the case of a waterfall of transactions, e. g. if ‘A’-> ‘B’ -> ‘C’-> ‘D’
where both ‘B’ and ‘C’ are both in the group but unregulated entities, this transaction shall also be reported.

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0010|ID of intragroup transaction|Unique internal identification code for each intragroup transaction. It shall be<br>consistent over time. In case related to transactions already mentioned, used the<br>same ID.|
|C0020|Revenue side name|Legal name of the entity that received the revenue from another entity within the<br>group.|
|C0030|Identification code for revenue<br>side|The unique identification code attached to the entity that received the revenue by<br>this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existent;<br>— Specific code in case of absence of LEI code<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance under­<br>takings within the group: identification code used in the local market,<br>attributed by the undertaking’s competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group,<br>identification code shall be provided by the group. When allocating an identi­<br>fication code to each non-EEA or non-regulated undertaking, the group shall<br>comply with the following format in a consistent manner: identification code<br>of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the<br>undertaking + 5 digits|
|C0031|Type of code for revenue side|Type of ID Code used for the ‘Identification code for revenue side’ item. One of<br>the options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0040|Sector of the revenue side|If the entity that received the revenue from another entity within the group is part<br>of financial sector within the meaning of Article 2(8) of Directive 2002/87/EC,<br>indicate: ‘banking sector’, ‘insurance and reinsurance sector’ ‘investments services<br>sector’.<br>If the entity that received the revenue from another entity within the group is not<br>part of financial sector within the meaning of Article 2(8) indicate: ‘other under­<br>taking of the group’.|
|C0050|Expense side name|Legal name of the entity that provided the revenue to another entity within the<br>group.|

L 120/1116 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0060|Identification code for expense<br>side|The unique identification code attached the entity that provided the revenue by<br>this order of priority if existent:<br>— Legal Entity Identifier (LEI);<br>— Specific code<br>Specific code:<br>— For EEA regulated undertakings within the group: identification code used in<br>the local market, attributed by the undertaking’s competent supervisory auth­<br>ority;<br>— For non-EEA undertakings and non-regulated undertakings within the group,<br>identification code shall be provided by the group. When allocating an identi­<br>fication code to each non-EEA or non-regulated undertaking, the group shall<br>comply with the following format in a consistent manner: identification code<br>of the parent undertaking + ISO 3166-1 alpha-2 code of the country of the<br>undertaking + 5 digits.|
|C0061|Type of code for expense side|Type of ID Code used for the ‘Identification code for expense side’ item. One of<br>the options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0070|Sector of the expense side|If the entity that provided the revenue to another entity within the group is part<br>of financial sector within the meaning of Article 2(8) of Directive 2002/87/EC,<br>indicate: ‘banking sector’, ‘insurance and reinsurance sector’ ‘investments services<br>sector’.<br>If the entity that provided the revenue to another entity within the group is not<br>part of financial sector within the meaning of Article 2(8) indicate: ‘other under­<br>taking of the group’.|
|C0080|Indirect transactions|If reported intra-group transaction is part of an indirect transaction (cf. General<br>comments supra), report the ‘ID of intragroup transaction’ (C0010) of the related<br>transaction in this cell. If more than two transactions are related, the ID code of<br>the first related transaction needs to be reported as a reference to link all inter­<br>connected transactions.<br>If the reported intra-group transaction is not part of an indirect transaction,<br>indicate NO.|
|C0090|Single economic operation|If the reported intragroup transaction is part of single economic operation (cf.<br>General comments supra),report the ‘ID of intragroup transaction’ (C0010) of the<br>related transaction in this cell. If more than two transactions are related, the ID<br>code of the first related transaction needs to be reported as a reference to link all<br>interconnected transactions.<br>If the reported intragroup transaction is not part of single economic operation,<br>indicate No.|
|C0100|Type of transaction|Identify the type of the P&L transaction. The following closed list shall be used:<br>1 – Fees;<br>2 – Commission;<br>3 – Interest;|

5.5.2023 EN Official Journal of the European Union L 120/1117

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|||4 – Dividends;<br>5 – Costs or revenues;<br>6 – Others|
|C0110|Transaction|When applicable, instrument to which the revenue or the expense are linked.<br>The following closed list shall be used:<br>1 – Bonds/Debt;<br>2 – Equity type;<br>3 – Other assets transfer<br>4 – Derivative;<br>5 – Off-balance sheet item;<br>6 – Intragroup outsourcing, internal cost sharing or rental agreement;<br>7 – Others|
|C0120|Currency of transaction|Identify the ISO 4217 alphabetic code of the currency of payments for the specific<br>P&L transaction.|
|C0130|Transaction date|Identify the ISO 8601 (yyyy-mm-dd) code of the date of commencement of the<br>P&L transaction.|
|C0140|Amount|Amount of the transaction or price as per agreement/contract, reported in the<br>reporting currency of the group.|
|C0150|Comments|Comments shall contain:<br>— a notification if the transaction has not been performed at arm’s length<br>— any other relevant information regarding the economic nature of the oper­<br>ation.|

L 120/1118 EN Official Journal of the European Union 5.5.2023

_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.

All references to Articles should refer to Directive 2009/138/EC of the European Parliament and of the Council of
25 November 2009 on the taking-up and pursuit of the business of insurance and reinsurance (Solvency II) unless
otherwise specified.

_**S.01.01 – Content of the submission**_

_General comments:_

This section relates to the 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.

When a template is submitted only with zeros or without figures, then S.01.01 should indicate one of the ‘non reported’
options.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Ring–fenced fund/matching<br>portfolio/remaining part|Identifies whether the reported figures are with regard to a ring–fenced fund (‘RFF’),<br>matching adjustment portfolio (‘MAP’) or to the remaining part. One of the options<br>in the following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0020|Fund/Portfolio number|When item Z0010 = 1, identification number for a ring–fenced fund or matching<br>portfolio. This number is attributed by the undertaking and must be consistent over<br>time and with the fund/portfolio number reported in other templates.|
|C0010/R0010|S.01.02 – Basic<br>Information – General|This template shall always be reported. The only option possible is:<br>1 – Reported|
|C0010/R0020|S.01.03 – Basic<br>Information – RFF and<br>matching adjustment port­<br>folios|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no RFF or MAP<br>13 – Not reported as method 2 is used exclusively<br>0 – Not reported other reason (in this case special justification is needed)|

5.5.2023 EN Official Journal of the European Union L 120/1119

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0030|S.02.01 – Balance sheet|One of the options in the following closed list shall be used:<br>1 – Reported<br>6 – Exempted under Article 254(2)<br>13 – Not reported as method 2 is used exclusively<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0040|S.02.02 – Liabilities by<br>currency|One of the options in the following closed list shall be used:<br>1 – Reported<br>3 – Not due in accordance with instructions of the template<br>13 – Not reported as method 2 is used exclusively<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0060|S.03.01. – Off–balance<br>sheet items – general|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no off–balance sheet items<br>3 – Not reported due to value of guarantee/collateral/contingent liabilities below the<br>threshold and no unlimited guarantee provided or received as in the template<br>instructions<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0110|S.05.01 – Premiums, claims<br>and expenses by line of<br>business|One of the options in the following closed list shall be used:<br>1 – Reported<br>6 – Exempted under Article 254(2)<br>0 – Not reported other reason (in this case special justification is needed|
|C0010/R0120|S.05.02 – Premiums, claims<br>and expenses by country|One of the options in the following closed list shall be used:<br>1 – Reported<br>3 – Not due in accordance with instructions of the template<br>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:<br>1 – Reported<br>6 – Exempted under Article 254(2)<br>7 – Not due annually as reported for Quarter 4 (this option is only applicable on<br>annual submissions)<br>0 – Not reported other reason (in this case special justification is needed|

L 120/1120 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0150|S.06.03 – Collective<br>investment undertakings –<br>look–through approach|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no Collective investment undertakings<br>3 – Not due in accordance with instructions of the template<br>6 – Exempted under Article 254(2)<br>7 – Not due annually as reported for Quarter 4 (this option is only applicable on<br>annual submissions)<br>0 – Not reported (in this case special justification is needed)|
|C0010/R0160|S.07.01 – Structured<br>products|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no structured products<br>3 – Not due in accordance with instructions of the template<br>6 – Exempted under Article 254(2)<br>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:<br>1 – Reported<br>2 – Not reported as no derivative transactions<br>6 – Exempted under Article 254(2)<br>7 – Not due annually as reported for Quarter 4 (this option is only applicable on<br>annual submissions)<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0190|S.09.01 – Income/gains<br>and losses in the period|One of the options in the following closed list shall be used:<br>1 – Reported<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0200|S.10.01 – Securities lending<br>and repos|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no Securities lending and repos<br>3 – Not due in accordance with instructions of the template<br>6 – Exempted under Article 254(2)<br>0 – Not reported other reason (in this case special justification is needed)|

5.5.2023 EN Official Journal of the European Union L 120/1121

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0210|S.11.01 – Assets held as<br>collateral|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no Assets held as collateral<br>6 – Exempted under Article 254(2)<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0370|S.22.01 – Impact of long<br>term guarantees measures<br>and transitionals|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no long term guarantees (‘LTG’) or transitional measures are<br>applied<br>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:<br>1 – Reported<br>6 – Exempted under Article 254(2)<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0420|S.23.02 – Detailed<br>information by tiers on<br>own funds|One of the options in the following closed list shall be used:<br>1 – Reported<br>13 – Not reported as method 2 is used exclusively<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0430|S.23.03 – Annual<br>movements on own funds|One of the options in the following closed list shall be used:<br>1 – Reported<br>13 – Not reported as method 2 is used exclusively<br>3 – Not due in accordance with instructions of the template<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0440|S.23.04 – List of items on<br>own funds|One of the options in the following closed list shall be used:<br>1 – Reported<br>3 – Not due in accordance with instructions of the template<br>0 – Not reported other reason (in this case special justification is needed)|

L 120/1122 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0460|S.25.01 – Solvency Capital<br>Requirement – for groups<br>on Standard Formula|One of the options in the following closed list shall be used:<br>1 – Reported as standard formula (‘SF’) is used<br>8 – Not reported due to use of partial internal model (‘PIM’)<br>9 – Not reported due to use of full internal model (‘IM’)<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>13 – Not reported as method 2 is used exclusively<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0470|S.25.05 – Solvency Capital<br>Requirement – for groups<br>using an internal model<br>(partial or full)|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula<br>13 – Not reported as method 2 is used exclusively<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0500|S.26.01 – Solvency Capital<br>Requirement – Market risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0510|S.26.02 – Solvency Capital<br>Requirement –<br>Counterparty default risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model|

5.5.2023 EN Official Journal of the European Union L 120/1123

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||11 – Not reported as reported at RFF/MAP level<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0520|S.26.03 – Solvency Capital<br>Requirement – Life under­<br>writing risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0530|S.26.04 – Solvency Capital<br>Requirement – Health<br>underwriting risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0540|S.26.05 – Solvency Capital<br>Requirement – Non–Life<br>underwriting risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model|

L 120/1124 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||11 – Not reported as reported at RFF/MAP level<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0550|S.26.06 – Solvency Capital<br>Requirement – Operational<br>risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0560|S.26.07 – Solvency Capital<br>Requirement – Simplifica­<br>tions|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no simplified calculations used<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0561|S.26.08 – Solvency Capital<br>Requirement – for groups<br>using an internal model<br>(partial or full)|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula<br>11 – Not reported as reported at RFF/MAP level<br>0 – Not reported other reason (in this case special justification is needed)|

5.5.2023 EN Official Journal of the European Union L 120/1125

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0562|S.26.09 – Internal model –<br>Market & credit risk and<br>sensitivities|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0563|S.26.10 – Internal model –<br>Credit event risk Portfolio<br>view details|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0564|S.26.11 – Internal model –<br>Credit risk details for<br>financial instruments|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0565|S.26.12 – Internal model –<br>Credit risk Non-Financial<br>Instruments|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0566|S.26.13 – Internal model –<br>Non-life & Health non-SLT|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|

L 120/1126 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0567|S.26.14 – Internal model –<br>Life & health risk|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0568|S.26.15 – Internal model –<br>Operational risk|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0569|S.26.16 – Internal model –<br>Model Changes|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model covering these risks<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula or partial internal model not<br>covering these risks<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0570|S.27.01 – Solvency Capital<br>Requirement – Non–Life<br>and Health catastrophe risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as reported at RFF/MAP level<br>13 – Not reported as method 2 is used exclusively<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0680|S.31.01 – Share of<br>reinsurers (including Finite<br>Reinsurance and SPV’s)|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no reinsurance<br>0 – Not reported other reason (in this case special justification is needed)|

5.5.2023 EN Official Journal of the European Union L 120/1127

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0690|S.31.02 – Special Purpose<br>Vehicles|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no Special Purpose Insurance Vehicles (‘SPV’)<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0700|S.32.01 – Undertakings in<br>the scope of the group|One of the options in the following closed list shall be used:<br>1 – Reported<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0710|S.33.01 – Insurance and<br>Reinsurance individual<br>requirements|One of the options in the following closed list shall be used:<br>1 – Reported<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0720|S.34.01 – Other regulated<br>and non-regulated financial<br>undertakings including<br>insurance holding<br>companies and mixed<br>financial holding company<br>individual requirements|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no non–(re)insurance business in the scope of the group<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0730|S.35.01 – Contribution to<br>group Technical Provisions|One of the options in the following closed list shall be used:<br>1 – Reported<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0740|S.36.01 – IGT – Equity–<br>type transactions, debt and<br>asset transfer|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no IGT on Equity–type transactions, debt and asset transfer<br>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:<br>1 – Reported<br>2 – Not reported as no IGT on Derivatives<br>0 – Not reported other reason (in this case special justification is needed)|

L 120/1128 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0760|S.36.03 – IGT – Off-<br>balance sheet and<br>contingent liabilities|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no IGT on off-balance sheet and contingent liabilities<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0770|S.36.04 – IGT – Insurance<br>and Reinsurance|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no IGT on Insurance and Reinsurance<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0775|S.36.05 – IGT – P&L|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no IGT<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0780|S.37.01 – Risk concen­<br>tration|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not due in accordance with threshold decided by group supervisor<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0785|S.37.02 – Risk Concen­<br>tration – Exposure by<br>currency, sector, country|One of the options in the following closed list shall be used:<br>1 – Reported<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0786|S.37.03 – Risk Concen­<br>tration – Exposure by asset<br>class and rating|One of the options in the following closed list shall be used:<br>1 – Reported<br>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:<br>1 – Reported<br>2 – Not reported as no RFF/MAP<br>13 – Not reported as method 2 is used exclusively<br>14 – Not reported as refers to MAP fund<br>0 – Not reported other reason (in this case special justification is needed)|

5.5.2023 EN Official Journal of the European Union L 120/1129

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0840|SR.25.01 – Solvency<br>Capital Requirement –<br>Only SF|One of the options in the following closed list shall be used:<br>1 – Reported as standard formula is used<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0855|SR.25.05 – Solvency<br>Capital Requirement – for<br>groups using an internal<br>model (partial or full)|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula<br>13 – Not reported as method 2 is used exclusively<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0870|SR.26.01 – Solvency<br>Capital Requirement –<br>Market risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0880|SR.26.02 – Solvency<br>Capital Requirement –<br>Counterparty default risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP|

L 120/1130 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0890|SR.26.03 – Solvency<br>Capital Requirement – Life<br>underwriting risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0900|SR.26.04 – Solvency<br>Capital Requirement –<br>Health underwriting risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0910|SR.26.05 – Solvency<br>Capital Requirement –<br>Non–Life underwriting risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||11 – Not reported as no RFF/MAP<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0920|SR.26.06 – Solvency<br>Capital Requirement –<br>Operational risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0930|SR.26.07 – Solvency<br>Capital Requirement –<br>Simplifications|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as no simplified calculations used<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP<br>13 – Not reported as method 2 is used exclusively<br>16 – Reported due to request of Article 112 of Directive 2009/138/EC<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|
|C0010/R0935|SR.26.08 – Solvency<br>Capital Requirement – for<br>groups using an internal<br>model|One of the options in the following closed list shall be used:<br>4 – Reported due to use of partial internal model<br>5 – Reported due to use of full internal model<br>10 – Not reported due to use of standard formula<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|

L 120/1132 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0940|SR.27.01 – Solvency<br>Capital Requirement –<br>Non–Life Catastrophe risk|One of the options in the following closed list shall be used:<br>1 – Reported<br>2 – Not reported as risk not existent<br>8 – Not reported due to use of partial internal model<br>9 – Not reported due to use of full internal model<br>11 – Not reported as no RFF/MAP<br>13 – Not reported as method 2 is used exclusively<br>17 – Partially reported due to use of partial internal model<br>0 – Not reported other reason (in this case special justification is needed)|

_**S.01.02 – Basic information**_

_General comments:_

This section relates to the quarterly and annual submission of information for groups.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010|Participating undertaking<br>name|Legal name of the participating insurance and reinsurance undertaking or insurance<br>holding company or mixed financial holding company at the head of the insurance or<br>reinsurance group. Needs to be consistent over different submissions.|
|C0010/R0020|Group identification code|Identification code of the participating undertaking, using the Legal Entity Identifier<br>(‘LEI’).|
|C0010/R0025|Name of the group|This item corresponds to the legal name of group.|
|C0010/R0050|Country of the group<br>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 subgroup in accordance with Article 216 of<br>Directive 2009/138/EC. One of the options in the following closed list shall be used:<br>1 – No sub–group information<br>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<br>information|
|C0010/R0080|Reporting submission<br>date|Identify the ISO 8601 (yyyy–mm–dd) code of the date when the reporting to the<br>supervisory authority is made|

5.5.2023 EN Official Journal of the European Union L 120/1133

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0081|Financial year end|Identify the ISO 8601 (yyyy–mm–dd) code of the financial year end of the undertaking,<br>e.g. 2017-12-31|
|C0010/R0090|Reporting reference date|Identify the ISO 8601 (yyyy–mm–dd) code of the date identifying the last day of the<br>reporting period|
|C0010/R0100|Regular/Ad–hoc<br>submission|Identify if the submission of information relates to regular submission of information or<br>ad–hoc. The following closed list of options shall be used:<br>1 – Regular reporting<br>2 – Ad–hoc reporting<br>4 – Empty submission|
|C0010/R0110|Currency used for<br>reporting|Identify the ISO 4217 alphabetic code of the currency of the monetary amounts used in<br>each report|
|C0010/R0120|Accounting standards|Identification of the accounting standards used for reporting items in S.02.01, financial<br>statements valuation. The following closed list of options shall be used:<br>1 – International Financial Reporting Standards (‘IFRS’)<br>2 – Local generally accepted accounting principles (‘GAAP’)|
|C0010/R0130|Method of Calculation of<br>the group SCR|Identify the method used to calculate the group SCR. The following closed list of<br>options shall be used:<br>1 – Standard formula<br>2 – Partial internal model<br>3 – Full internal model|
|C0010/R0140|Use of group specific<br>parameters|Identify if the group is reporting figures using group specific parameters. The following<br>closed list of options shall be used:<br>1 – Use of group specific parameters<br>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<br>closed list of options shall be used:<br>1 – Reporting activity by RFF<br>2 – Not reporting activity by RFF|

L 120/1134 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0160|Method of group<br>solvency calculation|Identify the group solvency calculation method. The following closed list of options<br>shall be used:<br>1 – Method 1 is used exclusively<br>2 – Method 2 is used exclusively<br>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<br>following closed list of options shall be used:<br>1 – Use of matching adjustment<br>2 – No use of matching adjustment|
|C0010/R0180|Volatility adjustment|Identify if the group is reporting figures using the volatility adjustments. The following<br>closed list of options shall be used:<br>1 – Use of volatility adjustment<br>2 – No use of volatility adjustment|
|C0010/R0190|Transitional measure on<br>the risk–free interest rate|Identify if the group is reporting figures using the transitional adjustment to the<br>relevant risk-free interest rate term structure. The following closed list of options<br>shall be used:<br>1 – Use of transitional measure on the risk–free interest rate<br>2 – No use of transitional measure on the risk–free interest rate|
|C0010/R0200|Transitional measure on<br>technical provisions|Identify if the group is reporting figures using the transitional deduction to technical<br>provisions. The following closed list of options shall be used:<br>1 – Use of transitional measure on the technical provisions<br>2 – No use of transitional measure on the technical provisions|
|C0010/R0210|Initial submission or re–<br>submission|Identify if it is an initial submission of information or a re–submission of information<br>in relation to a reporting reference date already reported. The following closed list of<br>options shall be used:<br>1 – Initial submission<br>2 – Re–submission|

5.5.2023 EN Official Journal of the European Union L 120/1135

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0250|Exemption of reporting<br>ECAI information|One of the options in the following closed list shall be used:<br>1 – Exempted for assets (based on Article 35(6) and (7))<br>2 – Exempted for assets (based on outsourcing)<br>3 – Exempted for derivatives (based on Article 35(6) and (7))<br>4 – Exempted for derivatives (based on outsourcing)<br>5 – Exempted for assets and derivatives (based on Article 35(6) and (7))<br>6 – Exempted for assets and derivatives (based on outsourcing)<br>0 – Not exempted|
|C0010/R0255|Direct URL to the<br>webpage where the<br>Solvency and Financial<br>Condition Report is<br>disclosed|Include the direct URL to the page where the Solvency and Financial Condition Report<br>(SFCR) corresponding to the reporting reference date as filled in C0010/R0081<br>‘Financial year end’ will be published.<br>In case undertaking has no webpage, "UNDERTAKING WITH NO WEBSITE" value<br>should be reported.|
|C0010/R0260|Direct URL to download<br>the Solvency and<br>Financial Condition<br>Report|Include the direct URL to download the Solvency and Financial Condition Report<br>(SFCR) corresponding to the reporting reference date as filled in C0010/R0081<br>‘Financial year end’.<br>The URL shall directly link to the file containing the SFCR and not to a webpage.<br>Alternatively, if the SFCR file is already available at the submission date, or if the SFCR<br>is not disclosed in a webpage, the file shall be included in the annual submission and in<br>this cell choose one of the following options:<br>‘SFCR file provided’<br>‘SFCR file not provided’<br>If ‘File not provided’ is chosen an explanation needs to be provided to the national<br>competent authority.|
||||
|C0010/R0270|Captive Business|Identify if any undertaking belonging to the group performs a captive business in line<br>with the definition in Article 13 of Directive 2009/138/EC.<br>One of the options in the following closed list shall be used:<br>1 – Captive business<br>2 – No captive business|

L 120/1136 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0280|Run-Off Business|Identify if any undertaking belonging to the group no longer write new business for any<br>LoB, but still holds contracts belonging to that LoB.<br>One of the options in the following closed list shall be used:<br>1 – Undertakings running-off a portfolio of contracts but not their whole business<br>(partial run-off undertaking or undertaking with run-off portfolio);<br>2 – Undertakings running-off their whole (previous) business (full run-off undertaking);<br>3 – Undertakings with a run-off business model (specialised run-off undertakings) –<br>insurance undertakings or groups whose business model is to actively acquire legacy<br>portfolios or whole insurers in run-off.<br>4 – No run-off business|
|C0010/R0290|M&A during period|Identify if mergers or acquisitions or disposal of activities affecting the information<br>reported occurred in the group during the reporting period.<br>One of the options in the following closed list shall be used:<br>1 – Yes<br>2 – No|

_**S.01.03 – Basic information – RFF and matching adjustment portfolios**_

_General comments:_

This section relates to the annual submission of information for groups.

All ring–fenced funds and matching portfolios should be identified regardless of whether 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 an 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 Directive 2009/138/EC is used, either
exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC;

5.5.2023 EN Official Journal of the European Union L 120/1137

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_List of all RFF/MAP_<br>_(overlaps allowed)_|||
|C0010|Legal name of the<br>undertaking|Legal name of the undertaking within the scope of group supervision that holds<br>the RFF/MAP|
|C0020|Identification code of the<br>undertaking|Identification code of the undertaking, using the following priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code<br>When the undertaking uses the option ‘Specific code’ the following shall be<br>considered:<br>— For non–EEA undertakings and non–regulated undertakings within the scope<br>of group supervision, identification code provided will be provided by the<br>group. When allocating an identification code to each non–EEA or non–<br>regulated undertaking, it should comply with the following format in a<br>consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the<br>country of the undertaking + 5 digits|
|C0030|Type of code of the ID of<br>the undertaking|Type of ID Code used for the ‘Identification code of the undertaking’ item. One of<br>the options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0040|Fund/Portfolio Number|Number, which is attributed by the undertaking, corresponding to the unique<br>number assigned to each ring-fenced fund and matching portfolio. This number<br>has to be consistent over time and shall be used to identify the ring-fenced funds<br>and the matching portfolio number in other templates.|
|C0050|Name of ring–fenced<br>fund/Matching<br>adjustment portfolio|Indicate the name of the ring-fenced fund and matching adjustment portfolio.<br>When possible (if linked to a commercial product), the commercial name shall be<br>used. If not possible, e.g. if the fund is linked to several commercial products, a<br>different name shall be used.<br>The name shall be unique and be kept consistent over time.|

L 120/1138 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060|RFF/MAP/Remaining part<br>of a fund|Indicate if it is a ring-fenced fund or a matching portfolio. In the cases where<br>other funds are included within one fund this cell shall identify the type of each<br>fund or sub–fund. One of the options in the following closed list shall be used:<br>1 – Ring–fenced fund<br>2 – Matching portfolio<br>3 – Remaining part of a fund|
|C0070|RFF/MAP with sub<br>RFF/MAP|Identify if the fund identified has other funds embedded. One of the options in the<br>following closed list shall be used:<br>1 – Fund with other funds embedded<br>2 – Not a fund with other funds embedded<br>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<br>purposes of detailed submission of information. One of the options in the<br>following closed list shall be used:<br>1 – Material<br>2 – Not material<br>In case of fund with other funds embedded, this item is to be reported only for<br>the ‘mother’ fund.|
|C0090|Article 304|Indicate whether the RFF is under Article 304 of Solvency II Directive. One of the<br>following options shall be used:<br>1 – RFF under Article 304 – with the option for the equity risk sub–module<br>2 – RFF under Article 304 – without the option for the equity risk sub–module<br>3 – RFF not under Article 304|
|_List of RFF/MAP with_<br>_sub RFF/MAP_|||

5.5.2023 EN Official Journal of the European Union L 120/1139

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0100|Number of RFF/MAP<br>with sub RFF/MAP|For the funds with other funds embedded (option 1 reported in item C0070)<br>identify the number as defined for item C0040.<br>The fund shall be repeated for as many rows as needed to report the funds<br>embedded.|
|C0110|Number of sub RFF/MAP|Identify the number of the funds embedded in other funds as defined for item<br>C0040.|
|C0120|Sub RFF/MAP|Identify if the nature of the fund embedded in other funds. One of the options in<br>the following closed list shall be used:<br>1 – Ring–fenced fund<br>2 – Matching portfolio|

_**S.02.01 – Balance sheet**_

_General comments:_

This section relates to the 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 Directive
2009/138/EC, Delegated Regulation (EU) 2015/35, Technical Standards issued under Directive 2009/138/EC and EIOPA
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.

L 120/1140 EN Official Journal of the European Union 5.5.2023

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Assets_|||
|Z0020|Ring–fenced fund or<br>remaining part|Identifies whether the reported figures are with regard to an RFF or to the remaining<br>part. One of the options in the following closed list shall be used:<br>1 – RFF<br>2 – Remaining part|
|Z0030|Fund number|When item Z0020 = 1, identification number or code for a ring-fenced fund or<br>matching adjustment portfolio. This number is attributed by the group and must be<br>consistent over time and with the fund/portfolio number or code reported in other<br>templates|
|C0020/R0010|Goodwill|Intangible asset that arises as the result of a business combination and that represents<br>the economic value of assets that cannot be individually identified or separately<br>recognised in a business combination.|
|C0020/R0020|Deferred acquisition<br>costs|Acquisition costs relating to contracts in force at the balance sheet date which are<br>carried forward from one reporting period to subsequent reporting periods, relating to<br>the unexpired periods of risks. In relation to life business, acquisition costs are deferred<br>when it is probable that they will be recovered.|
|C0010–<br>C0020/R0030|Intangible assets|Intangible assets other than goodwill. An identifiable non–monetary asset without<br>physical substance.|
|C0010–<br>C0020/R0040|Deferred tax assets|Deferred tax assets are the amounts of income taxes recoverable in future periods in<br>respect of:<br>(a) deductible temporary differences;<br>(b) the carry forward of unused tax losses; and/or<br>(c) the carry forward of unused tax credits.|
|C0010–<br>C0020/R0050|Pension benefit surplus|This is the total of net surplus related to employees’ pension scheme.|
|C0010–<br>C0020/R0060|Property, plant &<br>equipment held for own<br>use|Tangible assets which are intended for permanent use and property held by the group<br>for own use. It also includes property for own use under construction.|

5.5.2023 EN Official Journal of the European Union L 120/1141

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–<br>C0020/R0070|Investments (other than<br>assets held for index–<br>linked and unit–linked<br>contracts)|This is the total amount of investments, excluding assets held for index–linked and<br>unit–linked contracts.|
|C0010–<br>C0020/R0080|Property (other than for<br>own use)|Amount of the property, other than for own use. It also includes property under<br>construction other than for own use.|
|C0010–<br>C0020/R0090|Holdings in related<br>undertakings, including<br>participations|Participations as defined in Article 13(20) and holdings in related undertakings in<br>Article 212(1)(b) of Directive 2009/138/EC.<br>When part of the assets regarding participation and related undertakings refer to unit<br>and index linked contracts, these parts shall be reported in ‘Assets held for index–linked<br>and unit–linked contracts’ in C0010–C0020/R0220.<br>Holdings in related undertakings, including participations at group level will include:<br>— holdings in related but not subsidiary insurance or reinsurance undertakings,<br>insurance holding companies or mixed financial holding companies as described<br>in Article 335, paragraph 1, (d) of Delegated Regulation (EU) 2015/35<br>— holdings in related undertakings in other financial sectors as described in<br>Article 335, paragraph 1, (e) of Delegated Regulation (EU) 2015/35<br>— other related undertakings as described in Article 335, paragraph 1, (f) of Delegated<br>Regulation (EU) 2015/35<br>— insurance or reinsurance undertakings, insurance holding companies or mixed<br>financial holding companies included with the deduction and aggregation method<br>(when combination of methods is used)|
|C0010–<br>C0020/R0100|Equities|This is the total amount of equities, listed and unlisted.<br>With regard to ‘statutory accounts values’ column (C0020), where– the split between<br>listed and unlisted is not available, this item shall reflect the sum.|
|C0010–<br>C0020/R0110|Equities – listed|Shares representing corporations’ capital, e.g. representing ownership in a corporation,<br>negotiated on a regulated market or on a multilateral trading facility, as defined by<br>Directive 2004/39/EC.<br>It shall exclude holdings in related undertakings, including participations.<br>With regard to ‘statutory accounts values’ column (C0020), where the split between<br>listed and unlisted is not available, this item shall not be reported.|

L 120/1142 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–<br>C0020/R0120|Equities – unlisted|Shares representing corporations’ capital, e.g. representing ownership in a corporation,<br>not negotiated on a regulated market or on a multilateral trading facility, as defined by<br>Directive 2004/39/EC.<br>It shall exclude holdings in related undertakings, including participations.<br>With regard to ‘statutory accounts values’ column (C0020), where the split between<br>listed and unlisted is not available, this item shall not be reported.|
|C0010–<br>C0020/R0130|Bonds|This is the total amount of government bonds, corporate bonds, structured notes and<br>collateralised securities.<br>With regard to ‘Statutory accounts values’ column (C0020) – where the split of bonds is<br>not available, this item shall reflect the sum.|
|C0010–<br>C0020/R0140|Government Bonds|Bonds issued by public authorities, whether by central governments, supra–national<br>government institutions, regional governments or local authorities and bonds that are<br>fully, unconditionally and irrevocably guaranteed by the European Central Bank,<br>Member States’ central government and central banks, multilateral development<br>banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or<br>international organisations referred to in Article 118 of Regulation (EU) No 575/2013,<br>regional governments and local authorities listed in Article 1 of Implementing Regu­<br>lation (EU) 2015/2011, where the guarantee meets the requirements set out in<br>Article 215 of Delegated Regulation (EU) 2015/35.<br>With regard to ‘statutory accounts values’ column (C0020), where the split between<br>bonds, structured products and collateralised securities is not available, this item shall<br>not be reported.|
|C0010–<br>C0020/R0150|Corporate Bonds|Bonds issued by corporations<br>With regard to ‘statutory accounts values’ column (C0020), where– the split between<br>bonds, structured products and collateralised securities is not available, this item shall<br>not be reported.|
|C0010–<br>C0020/R0160|Structured notes|Hybrid securities, combining a fixed income (return in a form of fixed payments)<br>instrument with a series of derivative components. Excluded from this category are<br>fixed income securities that are issued by sovereign governments. Concerns securities<br>that have embedded any categories of derivatives, including Credit Default Swaps<br>(‘CDS’), Constant Maturity Swaps (‘CMS’), Credit Default Options (‘CDOp’).<br>With regard to ‘statutory accounts values’ column (C0020), where– the split between<br>bonds, structured products and collateralised securities is not available, this item shall<br>not be reported.|

5.5.2023 EN Official Journal of the European Union L 120/1143

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–<br>C0020/R0170|Collateralised securities|Securities whose value and payments are derived from a portfolio of underlying assets.<br>Includes Asset Backed Securities (‘ABS’), Mortgage Backed securities (‘MBS’), Commercial<br>Mortgage Backed securities (‘CMBS’), Collateralised Debt Obligations (‘CDO’), Collat­<br>eralised Loan Obligations (‘CLO’), Collateralised Mortgage Obligations (‘CMO’).<br>With regard to ‘statutory accounts values’ column (C0020), where– the split between<br>bonds, structured products and collateralised securities is not available, this item shall<br>not be reported.|
|C0010–<br>C0020/R0180|Collective Investment<br>undertakings|‘Collective investment undertaking’ means an undertaking for collective investment in<br>transferable securities (‘UCITS’) as defined in Article 1(2) of Directive 2009/65/EC of<br>the European Parliament and of the Council or an alternative investment fund (AIF) as<br>defined in Article 4(1)(a) of Directive 2011/61/EU of the European Parliament and of<br>the Council.|
|C0010–<br>C0020/R0190|Derivatives|A financial instrument or other contract with all three of the following characteristics:<br>(a) Its value changes in response to the change in a specified interest rate, financial<br>instrument price, commodity price, foreign exchange (‘FX’) rate, index of prices or<br>rates, credit rating or credit index, or other variable, provided in the case of a non–<br>financial variable that the variable is not specific to a party to the contract<br>(sometimes called the ‘underlying’).<br>(b) It requires no initial net investment or an initial net investment that is smaller than<br>would be required for other types of contracts that would be expected to have a<br>similar response to changes in market factors.<br>(c) It is settled at a future date.<br>Solvency II value, only if positive, of the derivative as of the reporting date is reported<br>here (in case of negative value, see R0790).|
|C0010–<br>C0020/R0200|Deposits other than cash<br>equivalents|Deposits other than cash equivalents that cannot be used to make payments until<br>before a specific maturity date and that are not exchangeable for currency or trans­<br>ferable deposits without any kind of significant restriction or penalty.|
|C0010–<br>C0020/R0210|Other investments|Other investments not covered already within investments reported above.|
|C0010–C0020/<br>R0220|Assets held for index–<br>linked and unit–linked<br>contracts|Assets held for index–linked and unit–linked contracts (classified in line of business 31<br>as defined in Annex I of Delegated Regulation (EU) 2015/35).|
|C0010–<br>C0020/R0230|Loans and mortgages|This is the total amount of loans and mortgages, i.e. financial assets created when group<br>lend funds, either with or without collateral, including cash pools.<br>With regard to ‘Statutory accounts values’ column (C0020) – where the split of the split<br>of loans & mortgages is not available, this item shall reflect the sum.|

L 120/1144 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–<br>C0020/R0240|Loans on policies|Loans made to policyholders, collateralised on policies (underlying technical provisions).<br>With regard to ‘statutory accounts values’ column (C0020), where– the split between<br>loans on policies, loans and mortgages to individuals and other loans and mortgages is<br>not available, this item shall not be reported.|
|C0010–<br>C0020/R0250|Loans and mortgages to<br>individuals|Financial assets created when creditors lend funds to debtors – individuals, with<br>collateral or not, including cash pools.<br>With regard to ‘statutory accounts values’ column (C0020), where– the split between<br>loans on policies, loans and mortgages to individuals and other loans and mortgages is<br>not available, this item shall not be reported.|
|C0010–<br>C0020/R0260|Other loans and mort­<br>gages|Financial assets created when creditors lend funds to debtors – others, not classifiable in<br>item R0240 or R0250, with collateral or not, including cash pools.<br>With regard to ‘statutory accounts values’ column (C0020), where– the split between<br>loans on policies, loans and mortgages to individuals and other loans and mortgages is<br>not available, this item shall not be reported.|
|C0010–<br>C0020/R0270|Reinsurance recoverables<br>from:|This is the total amount of reinsurance recoverables. It corresponds to the amount of<br>reinsurer share of technical provisions (including Finite reinsurance and SPV).<br>For the ‘Solvency II value’ column (C0010) this cell in particular should include all<br>expected payments from reinsurers to the undertaking (or vice versa) corresponding to<br>payments not yet made by the undertaking to policyholders (or by policyholders to the<br>undertaking). All expected payments from reinsurers to the undertaking (or vice versa)<br>corresponding to payments already made by the undertaking to policyholders (or by<br>policyholders to the undertaking) should be included in reinsurance receivables (or<br>reinsurance payables).|
|C0010–<br>C0020/R0280|Non–life and health<br>similar to non–life|Reinsurance recoverables in respect of technical provisions for non–life and health<br>similar to non–life.<br>With regard to ‘statutory accounts values’ column (C0020), where the split between<br>non–life excluding health and health similar to non–life is not available this item shall<br>reflect the sum.|
|C0010–<br>C0020/R0290|Non–life excluding health|Reinsurance recoverables in respect of technical provisions for non–life business,<br>excluding technical provisions for health– similar to non –life.|

5.5.2023 EN Official Journal of the European Union L 120/1145

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–<br>C0020/R0300|Health similar to non–life|Reinsurance recoverables in respect of technical provisions for health similar to non –<br>life.|
|C0010–<br>C0020/R0310|Life and health similar to<br>life, excluding health and<br>index–linked and unit–<br>linked|Reinsurance recoverable in respect of technical provisions for life and health similar to<br>life, excluding health and index–linked and unit–linked.<br>With regard to ‘statutory accounts values’ column (C0020), where– the split between<br>life excluding health and index–linked and unit–linked and health similar to life is not<br>available, this item shall reflect the sum.|
|C0010–<br>C0020/R0320|Health similar to life|Reinsurance recoverables in respect of technical provisions for health–similar to life.|
|C0010–<br>C0020/R0330|Life excluding health and<br>index–linked and unit–<br>linked|Reinsurance recoverables in respect of technical provisions for life business, excluding<br>technical provisions health–similar to life techniques and technical provisions for index–<br>linked and unit–linked.|
|C0010–<br>C0020/R0340|Life index–linked and<br>unit–linked|Reinsurance recoverables in respect of technical provisions for life index–linked and<br>unit–linked business.|
|C0010–<br>C0020/R0350|Deposits to cedants|Deposits relating to reinsurance accepted.|
|C0010–<br>C0020/R0360|Insurance and inter­<br>mediaries receivables|Amounts for payment by policyholders, insurers and other linked to insurance business<br>that are not included in technical provisions.<br>It shall include receivables from reinsurance accepted.|
|C0010–<br>C0020/R0370|Reinsurance receivables|For the ‘Solvency II value’ column (C0010) this cell shall include all expected payments<br>(due and past-due) from reinsurers linked to reinsurance business to the undertaking<br>that are not included in reinsurance recoverables. These should not be included in the<br>item "any other assets not elsewhere shown". <br>This cell in particular should take into account all expected payments from reinsurers to<br>the undertaking corresponding to payments made by the undertaking to the policy­<br>holders.<br>It also shall include all expected payments (due and past-due) from reinsurers in relation<br>to other than insurance events or those that have been agreed between cedent and<br>reinsurer and where the amount of the expected payment is certain.|
|C0010–<br>C0020/R0380|Receivables (trade, not<br>insurance)|Includes amounts receivables from employees or various business partners (not<br>insurance–related), including public entities.|

L 120/1146 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–<br>C0020/R0390|Own shares (held<br>directly)|This is the total amount of own shares held directly by the group.|
|C0010–<br>C0020/R0400|Amounts due in respect<br>of own fund items or<br>initial fund called up but<br>not yet paid in|Value of the amount due in respect of own fund items or initial fund called up but not<br>yet paid in.|
|C0010–<br>C0020/R0410|Cash and cash equiv­<br>alents|Notes and coin in circulation that are commonly used to make payments, and deposits<br>exchangeable for currency on demand at par and which are directly usable for making<br>payments by cheque, draft, giro order, direct debit/credit, or other direct payment<br>facility, without penalty or restriction.<br>Bank accounts shall not be netted off, thus only positive accounts shall be recognised in<br>this item and bank overdrafts shall be shown within liabilities unless where both legal<br>right of offset and demonstrable intention to settle net exist.|
|C0010–<br>C0020/R0420|Any other assets, not<br>elsewhere shown|This is the amount of any other assets not elsewhere already included within balance<br>Sheet items.|
|C0010–C0020/<br>R0500|Total assets|This is the overall total amount of all assets.|
|_Liabilities_|||
|C0010–C0020/<br>R0510|Technical provisions –<br>non–life|Sum of the technical provisions non–life.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.<br>With regard to ‘statutory accounts values’ column (C0020), where the split of technical<br>provisions for non –life between non – life (excluding health) and health (similar to<br>non – life) is not possible, this item shall reflect the sum.|
|C0010–<br>C0020/R0520|Technical provisions –<br>non–life (excluding<br>health)|This is the total amount of technical provisions for non – life business (excluding<br>health).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|

5.5.2023 EN Official Journal of the European Union L 120/1147

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0530|Technical provisions –<br>non–life (excluding<br>health) – technical<br>provisions calculated as a<br>whole|This is the total amount of technical provisions calculated as whole (replicable/<br>hedgeable portfolio) for non – life business (excluding health).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010/R0540|Technical provisions –<br>non–life (excluding<br>health) – Best estimate|This is the total amount of best estimate of technical provisions for non – life business<br>(excluding health).<br>Best estimate shall be reported gross of reinsurance.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010/R0550|Technical provisions –<br>non–life (excluding<br>health) – Risk margin|This is the total amount of risk margin of technical provisions for non – life business<br>(excluding health).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010–<br>C0020/R0560|Technical provisions –<br>health (similar to non–<br>life)|This is the total amount of technical provisions for health (similar to non – life).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010/R0570|Technical provisions –<br>health (similar to non –<br>life) – technical<br>provisions calculated as a<br>whole|This is the total amount of technical provisions calculated as a whole (replicable/<br>hedgeable portfolio) for health (similar to non–life).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010/R0580|Technical provisions –<br>health(similar to non –<br>life) – Best estimate|This is the total amount of best estimate of technical provisions for health business<br>(similar to non – life).<br>Best estimate shall be reported gross of reinsurance.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|

L 120/1148 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0590|Technical provisions –<br>health (similar to non –<br>life) – Risk margin|This is the total amount of risk margin of technical provisions for health business<br>(similar to non – life).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010–C0020/<br>R0600|Technical provisions –<br>life (excluding index–<br>linked and unit–linked)|Sum of the technical provisions life (excluding index–linked and unit–linked).<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.<br>With regard to ‘statutory accounts values’ column (C0020), where the split of technical<br>provisions life (excluding index – linked and unit – linked) between health (similar to<br>life) and life (excluding health, index– linked and unit – linked) is not possible, this item<br>shall reflect the sum.|
|C0010–<br>C0020/R0610|Technical provisions –<br>health (similar to life)|This is the total amount of technical provisions for health (similar to life) business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010/R0620|Technical provisions –<br>health (similar to life) –<br>technical provisions<br>calculated as a whole|This is the total amount of technical provisions calculated as a whole (replicable/<br>hedgeable portfolio) for health (similar to life) business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010/R0630|Technical provisions –<br>health (similar to life) –<br>Best estimate|This is the total amount of best estimate of technical provisions for health (similar to<br>life) business.<br>Best estimate shall be reported gross of reinsurance.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010/R0640|Technical provisions –<br>health (similar to life) –<br>Risk margin|This is the total amount of risk margin of technical provisions for health (similar to life)<br>business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|

5.5.2023 EN Official Journal of the European Union L 120/1149

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–<br>C0020/R0650|Technical provisions –<br>life (excl. health and<br>index–linked and unit–<br>linked)|This is the total amount of technical provisions for life (excluding health and index –<br>linked and unit – linked) business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010/R0660|Technical provisions –<br>life (excl. health and<br>index–linked and unit–<br>linked) – technical<br>provisions calculated as a<br>whole|This is the total amount of technical provisions calculated as a whole (replicable/<br>hedgeable portfolio) for life (excluding health and index – linked and unit – linked)<br>business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010/R0670|Technical provisions –<br>life (excl. health and<br>index–linked and unit–<br>linked) – Best estimate|This is the total amount of best estimate of technical provisions for life (excluding<br>health and index – linked and unit – linked) business.<br>Best estimate shall be reported gross of reinsurance.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010/R0680|Technical provisions –<br>life (excl. health and<br>index–linked and unit–<br>linked) – Risk margin|This is the total amount of risk margin of technical provisions for life (excluding health<br>and index – linked and unit – linked) business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010–<br>C0020/R0690|Technical provisions –<br>index–linked and unit–<br>linked|This is the total amount of technical provisions for index – linked and unit – linked<br>business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010/R0700|Technical provisions –<br>index–linked and unit–<br>linked – technical<br>provisions calculated as a<br>whole|This is the total amount of technical provisions calculated as a whole (replicable/<br>hedgeable portfolio) for index – linked and unit – linked business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|

L 120/1150 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0710|Technical provisions –<br>index–linked and unit–<br>linked – Best estimate|This is the total amount of best estimate of technical provisions for index – linked and<br>unit – linked business.<br>Best estimate shall be reported gross of reinsurance.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0010/R0720|Technical provisions –<br>index–linked and unit–<br>linked – Risk margin|This is the total amount of risk margin of technical provisions for index – linked and<br>unit – linked business.<br>This amount shall include the apportionment from the transitional deduction to<br>technical provisions in accordance with the contributory methodology used for the<br>purposes of MCR calculation.|
|C0020/R0730|Other technical provi­<br>sions|Other technical provisions, as recognised by the group in their statutory accounts, in<br>accordance with the local GAAP or IFRS.|
|C0010/R0740|Contingent liabilities|A contingent liability is defined as:<br>a) a possible obligation that arises from past events and whose existence will be<br>confirmed only by the occurrence or non–occurrence of one or more uncertain<br>future events not wholly within the control of the entity; or<br>b) a present obligation that arises from past events even if:<br>(i) it is not probable that an outflow of resources embodying economic benefits will<br>be required to settle the obligation; or<br>(ii) the amount of the obligation cannot be measured with sufficient reliability.<br>The amount of contingent liabilities recognised in the balance sheet shall follow the<br>criteria set in Article 11 of the Delegated Regulation (EU) 2015/35.|
|C0010–<br>C0020/R0750|Provisions other than<br>technical provisions|Liabilities of uncertain timing or amount, excluding the ones reported under ‘Pension<br>benefit obligations’.<br>The provisions are recognised as liabilities (assuming that a reliable estimate can be<br>made) when they represent obligations and it is probable that an outflow of resources<br>embodying economic benefits will be required to settle the obligations.|
|C0010–<br>C0020/R0760|Pension benefit obliga­<br>tions|This is the total net obligations related to employees’ pension scheme.|

5.5.2023 EN Official Journal of the European Union L 120/1151

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–<br>C0020/R0770|Deposits from reinsurers|Amounts (e.g. cash) received from reinsurer or deducted by the reinsurer according to<br>the reinsurance contract.|
|C0010–<br>C0020/R0780|Deferred tax liabilities|Deferred tax liabilities are the amounts of income taxes payable in future periods in<br>respect of taxable temporary differences.|
|C0010–<br>C0020/R0790|Derivatives|A financial instrument or other contract with all three of the following characteristics:<br>(a) Its value changes in response to the change in a specified interest rate, financial<br>instrument price, commodity price, foreign exchange rate, index of prices or rates,<br>credit rating or credit index, or other variable, provided in the case of a non–<br>financial variable that the variable is not specific to a party to the contract<br>(sometimes called the ‘underlying’).<br>(b) It requires no initial net investment or an initial net investment that is smaller than<br>would be required for other types of contracts that would be expected to have a<br>similar response to changes in market factors.<br>(c) It is settled at a future date.<br>Only derivative liabilities shall be reported on this row (i.e. derivatives with negative<br>values as of the reporting date.) Derivatives assets shall be reported under C0010–<br>C0020/R0190.<br>Groups which do not value derivatives in their Local GAAP do not need to provide a<br>statutory accounts value.|
|C0010–<br>C0020/R0800|Debts owed to credit<br>institutions|Debts, such as mortgage and loans, owed to credit institutions, excluding bonds held by<br>credit institutions (it is not possible for the group to identify all the holders of the<br>bonds that it issues) and subordinated liabilities. It This shall also include bank over­<br>drafts.|
|C0010–<br>C0020/R0810|Financial liabilities other<br>than debts owed to credit<br>institutions|Financial liabilities including bonds issued by the group (held by credit institutions or<br>not), structured notes issued by the group itself and mortgage and loans due to other<br>entities than credit institutions.<br>Subordinated liabilities shall not be included here.|
|C0010–<br>C0020/R0820|Insurance and inter­<br>mediaries payables|Amounts payable to policyholders, insurers and other business linked to insurance that<br>are not included in technical provisions.<br>Includes amounts payable to (re)insurance intermediaries (e.g. commissions due to<br>intermediaries but not yet paid by the undertaking).<br>Excludes loans & mortgages due to other insurance companies, if they only relate to<br>financing and are not linked to insurance business (such loans and mortgages shall be<br>reported as financial liabilities).<br>It shall include payables from reinsurance accepted.|

L 120/1152 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–<br>C0020/R0830|Reinsurance payables|Amounts payable to reinsurers (in particular current accounts) other than deposits<br>linked to reinsurance business that are not included in reinsurance recoverables,<br>including payables from the undertaking to reinsurers in relation to other than<br>insurance events.<br>Includes payables to reinsurers that relate to ceded premiums.<br>For the ‘Solvency II value’ column (C0010) this cell shall include all expected payments<br>(due and past-due) from the undertaking to reinsurers that are not included in<br>reinsurance recoverables. These should not be included in the item "any other liabilities<br>not elsewhere shown". <br>This cell in particular should take into account all expected payments from the under­<br>taking to reinsurers corresponding to payments made by the policyholders to the<br>undertaking.<br>It also shall include all expected payments (due and past-due) to reinsurers in relation to<br>other than insurance events or those that have been agreed between cedent and<br>reinsurer and where the amount of the expected payment is certain.|
|C0010–<br>C0020/R0840|Payables (trade, not<br>insurance)|This is the total amount trade payables, including amounts due to employees, suppliers,<br>etc. and not insurance–related, parallel to receivables (trade, not insurance) on asset side;<br>includes public entities.|
|C0010–<br>C0020/R0850|Subordinated liabilities|Subordinated liabilities are debts which rank after other specified debts when under­<br>taking is liquidated. This is the total of subordinated liabilities classified as Basic Own<br>Funds and those that are not included in Basic Own Funds.<br>With regard to ‘statutory accounts values’ column (C0020), where the split between<br>subordinated liabilities not in basic own funds and subordinated liabilities in basic own<br>funds is not available, this item shall reflect the sum.|
|C0010–<br>C0020/R0860|Subordinated liabilities<br>not in Basic Own Funds|Subordinated liabilities are debts which rank after other specified debts when under­<br>taking is liquidated. Other debts may be even more deeply subordinated. Only<br>subordinated liabilities that are not classified in Basic Own Funds shall be presented<br>here.<br>With regard to ‘statutory accounts values’ column (C0020), where the split between<br>subordinated liabilities not in basic own funds and subordinated liabilities in basic own<br>funds is not available, this item shall not be reported.|

5.5.2023 EN Official Journal of the European Union L 120/1153

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010–<br>C0020/R0870|Subordinated liabilities in<br>Basic Own Funds|Subordinated liabilities classified in Basic Own Funds.<br>With regard to ‘statutory accounts values’ column (C0020), where– the split between<br>subordinated liabilities not in basic own funds and subordinated liabilities in basic own<br>funds is not available, this item shall not be reported.|
|C0010–<br>C0020/R0880|Any other liabilities, not<br>elsewhere shown|This is the total of any other liabilities, not elsewhere already included in other Balance<br>Sheet items.|
|C0010–<br>C0020/R0900|Total liabilities|This is the overall total amount of all liabilities|
|C0010/R1000|Excess of assets over<br>liabilities|This is the total of group’s excess of assets over liabilities, valued in accordance with<br>Solvency II valuation basis. Value of the assets minus liabilities.|
|C0020/R1000|Excess of assets over<br>liabilities<br>(statutory accounts value)|This is the total of excess of assets over liabilities of statutory accounts value column.|

_**S.02.02 – Liabilities by currency**_

_General comment:_

This section relates to the annual submission of information for groups.

This template is to be filled in accordance with 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 80 % of liabilities. In case the
value of technical provisions, as reported in R0030 and R0120 in S.12.01 and R0060 and R0160 in S.17.01, is
negative, for the purposes of the calculation of the threshold above the absolute value those notional amounts should be
considered without netting of technical provisions between different LoBs.

If submitted, information on the reporting currency shall always be reported regardless of the amount of liabilities.
Information reported by currency shall at least represent 80 % of the total liabilities. The remaining 20 % shall be
aggregated. If a specific currency has to be reported for liabilities to comply with the 80 % rule, then that currency shall
be reported for all liabilities.

L 120/1154 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0010|Material currency|Identify the ISO 4217 alphabetic code of each currency to be reported.|
|C0020/R0110|Total value of all<br>currencies – Technical<br>provisions (excluding<br>index–linked and unit–<br>linked contracts)|Report the total value of the technical provisions (excl. index–linked and unit–linked<br>contracts) for all currencies.|
|C0030/R0110|Value of the reporting<br>currency – Technical<br>provisions (excluding<br>index–linked and unit–<br>linked contracts)|Report the value of the technical provisions (excl. index–linked and unit–linked<br>contracts) for the reporting currency|
|C0040/R0110|Value of remaining other<br>currencies – Technical<br>provisions (excluding<br>index–linked and unit–<br>linked contracts)|Report the total value of the technical provisions (excl. index–linked and unit–linked<br>contracts) for the remaining currencies that are not reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0110) and in the currencies reported by currency (C0050/R0110).|
|C0050/R0110|Value of material<br>currencies – Technical<br>provisions (excluding<br>index–linked and unit–<br>linked contracts)|Report the value of the Technical provisions (excl. index–linked and unit–linked<br>contracts) for each of the currencies required to be reported separately.|
|C0020/R0120|Total value of all<br>currencies – Technical<br>provisions – index–linked<br>and unit–linked contracts|Report the total value of the technical provisions – index–linked and unit–linked<br>contracts for all currencies.|
|C0030/R0120|Value of the reporting<br>currency – Technical<br>provisions – index–linked<br>and unit–linked contracts|Report the value of the technical provisions – index–linked and unit–linked contracts<br>for the reporting currency.|
|C0040/R0120|Value of remaining other<br>currencies – Technical<br>provisions – index–linked<br>and unit–linked contracts|Report the value of the technical provisions – index–linked and unit–linked contracts<br>for the remaining currencies that are not reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0120) and in the currencies reported by currency (C0050/R0120).|

5.5.2023 EN Official Journal of the European Union L 120/1155

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050/R0120|Value of material<br>currencies – Technical<br>provisions – index–linked<br>and unit–linked contracts|Report the value of the technical provisions – index–linked and unit–linked contracts<br>for each of the currencies required to be reported separately.|
|C0020/R0130|Total value of all<br>currencies – Deposits<br>from reinsurers and<br>insurance, intermediaries<br>and reinsurance payables|Report the total value of the deposits from reinsurers, insurance and intermediaries<br>payables and reinsurance payables for all currencies.|
|C0030/R0130|Value of the reporting<br>currency – Deposits from<br>reinsurers and insurance,<br>intermediaries and<br>reinsurance payables|Report the value of the deposits from reinsurers, insurance and intermediaries payables<br>and reinsurance payables for the reporting currency.|
|C0040/R0130|Value of remaining other<br>currencies – Deposits<br>from reinsurers and<br>insurance, intermediaries<br>and reinsurance payables|Report the value of the deposits from reinsurers, insurance and intermediaries payables<br>and reinsurance payables for the remaining currencies that are not reported by<br>currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0130) and in the currencies reported by currency (C0050/R0130).|
|C0050/R0130|Value of material<br>currencies – Deposits<br>from reinsurers and<br>insurance, intermediaries<br>and reinsurance payables|Report the value of the deposits from reinsurers, insurance and intermediaries payables<br>and reinsurance payables for each of the currencies required to be reported separately.|
|C0020/R0140|Total value of all<br>currencies – Derivatives|Report the total value of the derivatives for all currencies.|
|C0030/R0140|Value of the reporting<br>currency – Derivatives|Report the value of the derivatives for the reporting currency.|
|C0040/R0140|Value of remaining other<br>currencies – Derivatives|Report the total value of the derivatives for the remaining currencies that are not<br>reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0140) and in the currencies reported by currency (C0050/R0140).|

L 120/1156 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050/R0140|Value of material<br>currencies – Derivatives|Report the value of the derivatives for each of the currency required to be reported<br>separately.|
|C0020/R0150|Total value of all<br>currencies – Financial<br>liabilities|Report the total value of the financial liabilities for all currencies.|
|C0030/R0150|Value of the reporting<br>currency – Financial<br>liabilities|Report the value of the financial liabilities for the reporting currency.|
|C0040/R0150|Value of remaining other<br>currencies – Financial<br>liabilities|Report the total value of the financial liabilities for the remaining currencies that are<br>not reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0150) and in the currencies reported by currency (C0050/R0150).|
|C0050/R0150|Value of material<br>currencies – Financial<br>liabilities|Report the value of the financial liabilities for each of the currencies required to be<br>reported separately.|
|C0020/R0160|Total value of all<br>currencies – Contingent<br>liabilities|Report the total value of the Contingent liabilities for all currencies.|
|C0030/R0160|Value of the reporting<br>currency – Contingent<br>liabilities|Report the value of the contingent liabilities for the reporting currency.|
|C0040/R0160|Value of remaining other<br>currencies – Contingent<br>liabilities|Report the total value of the contingent liabilities for the remaining currencies that are<br>not reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0160) and in the currencies reported by currency (C0050/R0160).|
|C0050/R0160|Value of material<br>currencies – Contingent<br>liabilities|Report the value of the contingent liabilities for each of the currencies required to be<br>reported separately|
|C0020/R0170|Total value of all<br>currencies – Any other<br>liabilities|Report the total value of any other liabilities for all currencies.|
|C0030/R0170|Value of the reporting<br>currency – Any other<br>liabilities|Report the value of any other liabilities for the reporting currency.|

5.5.2023 EN Official Journal of the European Union L 120/1157

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040/R0170|Value of remaining other<br>currencies – Any other<br>liabilities|Report the total value of any other liabilities for remaining currencies that are not<br>reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0170) and in the currencies reported by currency (C0050/R0170).|
|C0050/R0170|Value of material<br>currencies – Any other<br>liabilities|Report the value of any other liabilities for each of the currencies required to be<br>reported separately.|
|C0020/R0200|Total value of all<br>currencies – Total liabil­<br>ities|Report the total value of the total liabilities for all currencies.|
|C0030/R0200|Value of the reporting<br>currency – Total liabil­<br>ities|Report the value of total liabilities for the reporting currency.|
|C0040/R0200|Value of remaining other<br>currencies – Total liabil­<br>ities|Report the total value of total liabilities for the remaining currencies that are not<br>reported by currency.<br>This means that this cell excludes the amount reported in the reporting currency<br>(C0030/R0200) and in the currencies reported by currency (C0050/R0200).|
|C0050/R0200|Value of material<br>currencies – Total liabil­<br>ities|Report the value of total liabilities for each of the currency required to be reported<br>separately.|

_**S.03.01 – Off–balance sheet items – General**_

_General comments:_

This section relates to the 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 Regu­
lation (EU) 2015/35, Solvency II Technical Standards and Guidelines.

A pool of assets that secure an investment (e.g. the pool of assets that are a collateral for covered bonds) shall not be
reported in this template.

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.

L 120/1158 EN Official Journal of the European Union 5.5.2023

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 value of the collateral should be reported as the economic value of the collateral at per reference date (Solvency II
value of the assets), not as the risk-adjusted value of a collateral according to Article 197 of the Delegated Regulation.

Only limited guarantees are to be reported in this template. Internal guarantees within the scope of group supervision
are not reported in this template excluding information about any provided or received unlimited guarantee.

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.

This template shall be reported considering the following specifications, which regards to the instructions in the below
table:

a) the amount of any of the following sums is higher than 2 % of Total Assets:

i. (C0020/R0010) Value of guarantee/collateral/contingent liabilities – Guarantees provided by the undertaking,
including letters of credit + (C0020/R0300) Value of guarantee/collateral/contingent liabilities – Total collateral
pledged + (C0010/R0400) Maximum value – Total Contingent liabilities;

ii. (C0020/R0030) Value of guarantee/collateral/contingent liabilities – Guarantees received by the undertaking,
including letters of credit + (C0020/R0200) Value of guarantee/collateral/contingent liabilities – Total collateral
held; or

b) the undertaking has provided or received unlimited guarantee.

Undertakings consolidated in accordance with points (d), (e) and (f) of Article 335(1) of Delegated Regulation (EU)
2015/35 are excluded from the calculation of the threshold.

5.5.2023 EN Official Journal of the European Union L 120/1159

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010|Maximum value – Guar­<br>antees provided by the<br>group, including letters<br>of credit|Sum of all possible cash out–flows related to guarantees if events triggering guarantees<br>were all to happen in relation to guarantees provided by the group to another party. It<br>includes cash–flows related to letter of credit.<br>In case any guarantee is also identified as contingent liability under R0310, the<br>maximum amount shall also be included in this row.|
|C0020/R0010|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Guarantees<br>provided by the group,<br>including letters of credit|Solvency II value of the guarantees provided by the group, including letters of credit.|
|C0010/R0030|Maximum value – Guar­<br>antees received by the<br>group, including letters<br>of credit|Sum of all possible cash in–flows related to guarantees if events triggering guarantees<br>were all to happen in relation to guarantees received by the group from another party<br>to guarantee the payment of the liabilities due by the group (includes letter of credit,<br>undrawn committed borrowing facilities).|
|C0020/R0030|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Guarantees<br>received by the group,<br>including letters of credit|Solvency II value of the guarantees received by the group, including letters of credit.|
|C0020/R0100|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Collateral<br>held for loans made or<br>bonds purchased|Solvency II value of the collaterals held for loans made or bonds purchased.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0020/R0110|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Collateral<br>held for derivatives|Solvency II value of the collaterals held for derivatives.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0020/R0120|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Assets<br>pledged by reinsurers for<br>ceded technical provi­<br>sions|Solvency II value of the assets pledged by reinsurers for ceded technical provisions.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|

L 120/1160 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0130|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Other<br>collateral held|Solvency II value of other collaterals held.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0020/R0200|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Total<br>collateral held|Total Solvency II value of the collaterals held.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0030/R0100|Value of assets for which<br>collateral is held –<br>Collateral held for loans<br>made or bonds<br>purchased|Solvency II value of the assets for which the collateral for loans made or bonds<br>purchased is held.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0030/R0110|Value of assets for which<br>collateral is held –<br>Collateral held for<br>derivatives|Solvency II value of the assets for which the collateral for derivatives is held.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0030/R0120|Value of assets for which<br>collateral is held – Assets<br>pledged by reinsurers for<br>ceded technical provi­<br>sions|Solvency II value of the assets for which the collateral on assets pledged by reinsurers<br>for ceded technical provisions is held.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0030/R0130|Value of assets for which<br>collateral is held – Other<br>collateral held|Solvency II value of the assets for which the other collateral is held.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0030/R0200|Value of assets for which<br>collateral is held – Total<br>collateral held|Total Solvency II value of the assets for which the total collateral is held.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0020/R0210|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Collateral<br>pledged for loans<br>received or bonds issued|Solvency II value of the collaterals pledged for loans received or bonds issued.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|

5.5.2023 EN Official Journal of the European Union L 120/1161

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0220|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Collateral<br>pledged for derivatives|Solvency II value of the collaterals pledged for derivatives.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0020/R0230|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Assets<br>pledged to cedants for<br>technical provisions<br>(reinsurance accepted)|Solvency II value of the assets pledged to cedants for technical provisions (reinsurance<br>accepted).<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0020/R0240|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Other<br>collateral pledged|Solvency II value of the collateral pledged for other collateral.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0020/R0300|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Total<br>collateral pledged|Total Solvency II value of the collateral pledged.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0040/R0210|Value of liabilities for<br>which collateral is<br>pledged – Collateral<br>pledged for loans<br>received or bonds issued|Solvency II value of the liabilities for which the collateral for loans received or bonds<br>issued is pledged.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0040/R0220|Value of liabilities for<br>which collateral is<br>pledged – Collateral<br>pledged for derivatives|Solvency II value of the liabilities for which the collateral for derivatives is pledged.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0040/R0230|Value of liabilities for<br>which collateral is<br>pledged – Assets pledged<br>to cedants for technical<br>provisions (reinsurance<br>accepted)|Solvency II value of the liabilities for which the assets are pledged to cedants for<br>technical provisions (reinsurance accepted).<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|

L 120/1162 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040/R0240|Value of liabilities for<br>which collateral is<br>pledged – Other<br>collateral pledged|Solvency II value of the liabilities for which other collateral is pledged.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0040/R0300|Value of liabilities for<br>which collateral is<br>pledged – Total collateral<br>pledged|Total Solvency II value of the liabilities for which the collateral is pledged.<br>Other local/sectoral valuation principles than Solvency II ones may be relevant in this<br>case.|
|C0010/R0310|Maximum value –<br>Contingent liabilities not<br>in Solvency II Balance<br>Sheet|Maximum possible value, regardless of their probability (i.e. future cash out–flows<br>required to settle the contingent liability over the lifetime of that contingent liability,<br>discounted at the relevant risk–free interest rate term structure) of contingent liabilities<br>that are not included in those valued in Solvency II Balance Sheet (item C0010/R0740<br>of S.02.01)<br>Internal contingent liabilities within the scope of group supervision are not reported in<br>this template.<br>This shall relate to Contingent liabilities that are not material.<br>This amount shall include guarantees reported in R0010 if considered as contingent<br>liabilities.|
|C0010/R0330|Maximum value –<br>Contingent liabilities in<br>Solvency II Balance Sheet|Maximum possible value, regardless of their probability (i.e. future cash out–flows<br>required to settle the contingent liability over the lifetime of that contingent liability,<br>discounted at the relevant risk–free interest rate term structure) of contingent liabilities<br>that are valued in Solvency II Balance Sheet, as defined in Article 11 of the Delegated<br>Regulation (EU) 2015/35.|
|C0010/R0400|Maximum value – Total<br>Contingent liabilities|Total maximum possible value, regardless of their probability (i.e. future cash flows<br>required to settle the contingent liability over the lifetime of that contingent liability,<br>discounted at the relevant risk–free interest rate term structure) of contingent liabilities.|
|C0020/R0310|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Contingent<br>liabilities not in Solvency<br>II Balance Sheet|Solvency II value of the contingent liabilities not in Solvency II Balance Sheet.|

5.5.2023 EN Official Journal of the European Union L 120/1163

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0330|Value of guarantee/col­<br>lateral/contingent<br>liabilities – Contingent<br>liabilities in Solvency II<br>Balance Sheet|Solvency II value of the contingent liabilities in Solvency II Balance Sheet. This value<br>shall only be reported in relation to contingent liabilities for which a value in item<br>C0010/R0330 in S.03.01 was reported.<br>If this value is lower than C0010/R0740 in S.02.01 an explanation shall be provided in<br>the narrative reporting.|
|C0050/R0510|Unlimited guarantees –<br>received|Indication if the unlimited guarantees received exists. One of the options in the<br>following closed list shall be used:<br>0 – no unlimited guarantees received;<br>1 – Unlimited guarantees received only from group;<br>2 – Unlimited guarantees received only from outside the group;<br>3 – Unlimited guarantees received from group and from outside the group.|
|C0050/R0520|Unlimited guarantees –<br>provided|Indication if the unlimited guarantees provided exists. One of the options in the<br>following closed list shall be used:<br>0 – no unlimited guarantees provided;<br>1 – Unlimited guarantees provided only by group;<br>2 – Unlimited guarantees provided only by an entity outside the group;<br>3 – Unlimited guarantees provided by group and by entity outside the group.|

_**S.05.01 – Premiums, claims and expenses by line of business**_

_General comments:_

This section relates to the 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, unless otherwise stated in these instructions, except
for the classification between investment contracts and insurance contracts or different reporting requirements when this
is applicable in the financial statements. This template shall include all insurance business regardless of the possible
different classification between investment contracts and insurance contracts applicable in the financial statements.

Written/earned premiums shall be reported as defined in Article 1(11) and (12) of Delegated Regulation (EU) 2015/35
regardless of whether a local GAAP or IFRS is used.

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.

L 120/1164 EN Official Journal of the European Union 5.5.2023

ITEM INSTRUCTIONS

_Non–life insurance and reinsurance obligations_

|C0010 to<br>C0120/R0110|Premiums written –<br>Gross – Direct Business|Gross premiums written shall comprise all amounts due during the reporting period in<br>respect of insurance contracts, arising from direct business, regardless of the fact that<br>such amounts may relate in whole or in part to a later reporting period. Amount of<br>taxes or charges levied with premiums shall be excluded from the written premiums.|
|---|---|---|
|C0010 to<br>C0120/R0120|Premiums written –<br>Gross – Proportional<br>reinsurance accepted|Gross premiums written shall comprise all amounts due during the reporting period in<br>respect of insurance contracts, arising from proportional reinsurance accepted business,<br>regardless of the fact that such amounts may relate in whole or in part to a later<br>reporting period. Amount of taxes or charges levied with premiums shall be excluded<br>from the written premiums.|
|C0130 to<br>C0160/R0130|Premiums written –<br>Gross – Non propor­<br>tional reinsurance<br>accepted|Gross premiums written shall comprise all amounts due during the reporting period in<br>respect of insurance contracts, arising from non–proportional reinsurance accepted<br>business, regardless of the fact that such amounts may relate in whole or in part to<br>a later reporting period. Amount of taxes or charges levied with premiums shall be<br>excluded from the written premiums.|
|C0010 to<br>C0160/R0140|Premiums written –<br>Reinsurers’ share|Gross premiums written shall comprise all amounts ceded to reinsurers during the<br>reporting period in respect of insurance contracts regardless of the fact that such<br>amounts may relate in whole or in part to a later reporting period. Amount of taxes<br>or charges levied with premiums should be excluded from the written premiums.|
|C0010 to<br>C0160/R0200|Premiums written – net|The net premiums written represent the sum of the direct business and the accepted<br>reinsurance business reduced by the amount ceded to reinsurance undertakings.|
|C0010 to<br>C0120/R0210|Premiums earned – Gross<br>– Direct business|The sum of gross premiums written minus the change in the gross provision for<br>unearned premiums related to direct insurance business. Amount of taxes or charges<br>levied with premiums shall be excluded from the written premiums earned.|
|C0010 to<br>C0120/R0220|Premiums earned – Gross<br>– Proportional<br>reinsurance accepted|The sum of gross premiums written minus the change in the gross provision for<br>unearned premiums related to proportional reinsurance accepted business. Amount<br>of taxes or charges levied with premiums shall be excluded from the premiums earned.|

5.5.2023 EN Official Journal of the European Union L 120/1165

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0130 to<br>C0160/R0230|Premiums earned – Gross<br>– Non proportional<br>reinsurance accepted|The sum of gross premiums written minus the change in the gross provision for<br>unearned premiums related to non–proportional reinsurance accepted business.<br>Amount of taxes or charges levied with premiums shall be excluded from the<br>written premiums earned.|
|C0010 to<br>C0160/R0240|Premiums earned –<br>reinsurers’ share|The sum of reinsurer’s share in gross premiums written minus the change in the<br>reinsurer’s share in provision for unearned premiums. Amount of taxes or charges<br>levied with premiums shall be excluded from the written premiums earned.|
|C0010 to<br>C0160/R0300|Premiums earned – Net|The sum of gross premiums written minus the change in the gross provision for<br>unearned premiums related to the sum of the direct business and the accepted<br>reinsurance business reduced by the amount ceded to reinsurance undertakings.|
|C0010 to<br>C0120/R0310|Claims incurred Gross –<br>Direct business|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change in<br>the provision for claims (according to the local GAAP or IFRS used) during the<br>reporting period related to insurance contracts arising from direct business.<br>This shall exclude claims management expenses and the movement in provisions in<br>claims management expenses.|
|C0010 to<br>C0120/R0320|Claims incurred Gross –<br>Proportional reinsurance<br>accepted|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change in<br>the provision for claims(according to the local GAAP or IFRS used) during the reporting<br>period related to insurance contracts arising from the gross proportional reinsurance<br>accepted.<br>This shall exclude claims management expenses and the movement in provisions in<br>claims management expenses.|
|C0130 to<br>C0160/R0330|Claims incurred – Gross<br>– Non proportional<br>reinsurance accepted|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change in<br>the provision for claims (according to the local GAAP or IFRS used) during the<br>reporting period related to insurance contracts arising from the gross non proportional<br>reinsurance accepted.<br>This shall exclude claims management expenses and the movement in provisions in<br>claims management expenses.|
|C0010 to<br>C0160/R0340|Claims incurred –<br>Reinsurers’ share|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: it is the reinsurer’s share in the sum of the claims paid and the change in<br>the provision for claims (according to the local GAAP or IFRS used) during the<br>reporting period.<br>This shall exclude claims management expenses and the movement in provisions in<br>claims management expenses.|

L 120/1166 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010 to<br>C0160/R0400|Claims incurred – Net|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change in<br>the provision for claims (according to the local GAAP or IFRS used) during the<br>reporting period related to the sum of the direct business and the accepted reinsurance<br>business reduced by the amount ceded to reinsurance undertakings.<br>This shall exclude claims management expenses and the movement in provisions in<br>claims management expenses.|
|C0010 to<br>C0160/R0550|Expenses incurred|All technical expenses incurred by the group during the reporting period, on accrual<br>basis.|
|C0010 to<br>C0120/R0610|Administrative expenses<br>– Gross – direct business|Administrative expenses incurred by the group during the reporting period, on accrual<br>basis are expenses which are connected with policy administration including expenses<br>in respect of reinsurance contracts and special purpose vehicles. Some administrative<br>expenses relate directly to activity regarding a specific insurance contract (e.g. main­<br>tenance cost) such as cost of premium billing, cost of sending regular information to<br>policyholders and cost of handling policy changes (e.g. conversions and reinstatements).<br>Other administrative expenses relate directly to insurance activity but are a result of<br>activities that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the gross direct business.|
|C0010 to<br>C0120/R0620|Administrative expenses<br>– Gross – Proportional<br>reinsurance accepted|Administrative expenses incurred by the group during the reporting period, on accrual<br>basis are expenses which are connected with policy administration including expenses<br>in respect of reinsurance contracts and special purpose vehicles. Some administrative<br>expenses relate directly to activity regarding a specific insurance contract (e.g. main­<br>tenance cost) such as cost of premium billing, cost of sending regular information to<br>policyholders and cost of handling policy changes (e.g. conversions and reinstatements).<br>Other administrative expenses relate directly to insurance activity but are a result of<br>activities that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the gross proportional reinsurance accepted.|
|C0130 to<br>C0160/R0630|Administrative expenses<br>– Gross – non propor­<br>tional reinsurance<br>accepted|Administrative expenses incurred by the group during the reporting period, on accrual<br>basis are expenses which are connected with policy administration including expenses<br>in respect of reinsurance contracts and special purpose vehicles. Some administrative<br>expenses relate directly to activity regarding a specific insurance contract (e.g. main­<br>tenance cost) such as cost of premium billing, cost of sending regular information to<br>policyholders and cost of handling policy changes (e.g. conversions and reinstatements).<br>Other administrative expenses relate directly to insurance activity but are a result of<br>activities that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the gross non proportional reinsurance accepted.|

5.5.2023 EN Official Journal of the European Union L 120/1167

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010 to<br>C0160/R0640|Administrative expenses<br>– reinsurers’ share|Administrative expenses incurred by the group during the reporting period, on accrual<br>basis are expenses which are connected with policy administration including expenses<br>in respect of reinsurance contracts and special purpose vehicles. Some administrative<br>expenses relate directly to activity regarding a specific insurance contract (e.g. main­<br>tenance cost) such as cost of premium billing, cost of sending regular information to<br>policyholders and cost of handling policy changes (e.g. conversions and reinstatements).<br>Other administrative expenses relate directly to insurance activity but are a result of<br>activities that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the reinsurer’s share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible shall<br>be reported as acquisition expenses.|
|C0010 to<br>C0160/R0700|Administrative expenses<br>– Net|Administrative expenses incurred by the group during the reporting period, on accrual<br>basis are expenses which are connected with policy administration including expenses<br>in respect of reinsurance contracts and special purpose vehicles. Some administrative<br>expenses relate directly to activity regarding a specific insurance contract (e.g. main­<br>tenance cost) such as cost of premium billing, cost of sending regular information to<br>policyholders and cost of handling policy changes (e.g. conversions and reinstatements).<br>Other administrative expenses relate directly to insurance activity but are a result of<br>activities that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The net administrative expenses represent the sum of the direct business and the<br>accepted reinsurance business reduced by the amount ceded to reinsurance undertak­<br>ings.|
|C0010 to<br>C0160/R0710|Investment management<br>expenses – Gross – direct<br>business|Investment management expenses are usually not allocated on a policy-by-policy basis<br>but at the level of a portfolio of insurance contracts. Investment management expenses<br>could include expenses of record keeping of the investments’ portfolio, salaries of staff<br>responsible for investment, remunerations of external advisers, expenses connected with<br>investment trading activity (i.e. buying and selling of the portfolio securities) and in<br>some cases also remuneration for custodial services.<br>The amount relates to the gross direct business.|
|C0010 to<br>C0120/R0720|Investment management<br>expenses – Gross –<br>proportional reinsurance<br>accepted|Investment management expenses are usually not allocated on a policy-by-policy basis<br>but at the level of a portfolio of insurance contracts. Investment management expenses<br>could include expenses of recordkeeping of the investments’ portfolio, salaries of staff<br>responsible for investment, remunerations of external advisers, expenses connected with<br>investment trading activity (i.e. buying and selling of the portfolio securities) and in<br>some cases also remuneration for custodial services.<br>The amount relates to the gross proportional reinsurance accepted.|

L 120/1168 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0130 to<br>C0160/R0730|Investment management<br>expenses – Gross – non<br>proportional reinsurance<br>accepted|Investment management expenses are usually not allocated on a policy-by-policy basis<br>but at the level of a portfolio of insurance contracts. Investment management expenses<br>could include expenses of recordkeeping of the investments’ portfolio, salaries of staff<br>responsible for investment, remunerations of external advisers, expenses connected with<br>investment trading activity (i.e. buying and selling of the portfolio securities) and in<br>some cases also remuneration for custodial services.<br>The amount relates to the gross non proportional reinsurance accepted.|
|C0010 to<br>C0160/R0740|Investment management<br>expenses – reinsurers’<br>share|Investment management expenses are usually not allocated on a policy-by-policy basis<br>but at the level of a portfolio of insurance contracts. Investment management expenses<br>could include expenses of recordkeeping of the investments’ portfolio, salaries of staff<br>responsible for investment, remunerations of external advisers, expenses connected with<br>investment trading activity (i.e. buying and selling of the portfolio securities) and in<br>some cases also remuneration for custodial services.<br>The amount relates to the reinsurers’ share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible shall<br>be reported as acquisition expenses.|
|C0010 to<br>C0160/R0800|Investment management<br>expenses – Net|Investment management expenses are usually not allocated on a policy-by-policy basis<br>but at the level of a portfolio of insurance contracts. Investment management expenses<br>could include expenses of recordkeeping of the investments’ portfolio, salaries of staff<br>responsible for investment, remunerations of external advisers, expenses connected with<br>investment trading activity (i.e. buying and selling of the portfolio securities) and in<br>some cases also remuneration for custodial services.<br>The amount relates to the net investment management expenses.<br>The net investment management expenses represent the sum of the direct business and<br>the accepted reinsurance business reduced by the amount ceded to reinsurance under­<br>takings.|
|C0010 to<br>C0120/R0810|Claims management<br>expenses – Gross – direct<br>business|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of processing<br>claims payments. Some of these expenses could be assignable to individual claim<br>(e.g. legal and adjuster’s fees), others are a result of activities that cover more than<br>one claim (e.g. salaries of staff of claims handling department).<br>The amount relates to the gross direct business.<br>This shall include the movement in provisions in claims management expenses.|

5.5.2023 EN Official Journal of the European Union L 120/1169

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010 to<br>C0120/R0820|Claims management<br>expenses – Gross –<br>Proportional reinsurance<br>accepted|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of processing<br>claims payments. Some of these expenses could be assignable to individual claim<br>(e.g. legal and adjuster’s fees), others are a result of activities that cover more than<br>one claim (e.g. salaries of staff of claims handling department).<br>The amount relates to the gross proportional reinsurance accepted.<br>This shall include the movement in provisions in claims management expenses.|
|C0130 to<br>C0160/R0830|Claims management<br>expenses – Gross – Non–<br>proportional reinsurance<br>accepted|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of processing<br>claims payments. Some of these expenses could be assignable to individual claim<br>(e.g. legal and adjuster’s fees), others are a result of activities that cover more than<br>one claim (e.g. salaries of staff of claims handling department).<br>The amount relates to the gross non proportional reinsurance accepted.<br>This shall include the movement in provisions in claims management expenses.|
|C0010 to<br>C0160/R0840|Claims management<br>expenses – Reinsurers’<br>share|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of processing<br>claims payments. Some of these expenses could be assignable to individual claim<br>(e.g. legal and adjuster’s fees), others are a result of activities that cover more than<br>one claim (e.g. salaries of staff of claims handling department).<br>The amount relates to the reinsurers’ share.<br>This shall include the movement in provisions in claims management expenses.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible shall<br>be reported as acquisition expenses.|
|C0010 to<br>C0160/R0900|Claims management<br>expenses – Net|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of processing<br>claims payments. Some of these expenses could be assignable to individual claim<br>(e.g. legal and adjuster’s fees), others are a result of activities that cover more than<br>one claim (e.g. salaries of staff of claims handling department).<br>The net claims management expenses represent the sum of the direct business and the<br>accepted reinsurance business reduced by the amount ceded to reinsurance under­<br>takings.<br>This shall include the movement in provisions in claims management expenses.|

L 120/1170 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010 to<br>C0120/R0910|Acquisition expenses –<br>Gross – direct business|Acquisition expenses include expenses, including renewal expenses, which can be<br>identified at the level of individual insurance contract and have been incurred<br>because the group has issued that particular contract. These are commission costs,<br>costs of selling, underwriting and initiating an insurance contract that has been<br>issued. It includes movements in deferred acquisition costs. For reinsurance undertaking<br>definition shall be applied mutatis mutandis.<br>The amount relates to the gross direct business.|
|C0010 to<br>C0120/R0920|Acquisition expenses –<br>Gross – Proportional<br>reinsurance accepted|Acquisition expenses include expenses, including renewal expenses which can be<br>identified at the level of individual insurance contract and have been incurred<br>because the group has issued that particular contract. These are commission costs,<br>costs of selling, underwriting and initiating an insurance contract that has been<br>issued. It includes movements in deferred acquisition costs. For reinsurance undertaking<br>definition shall be applied mutatis mutandis.<br>The amount relates to the gross proportional reinsurance accepted.|
|C0130 to<br>C0160/R0930|Acquisition expenses –<br>Gross – Non propor­<br>tional reinsurance<br>accepted|Acquisition expenses include expenses, including renewal expenses which can be<br>identified at the level of individual insurance contract and have been incurred<br>because the group has issued that particular contract. These are commission costs,<br>costs of selling, underwriting and initiating an insurance contract that has been<br>issued. It includes movements in deferred acquisition costs. For reinsurance undertaking<br>definition shall be applied mutatis mutandis.<br>The amount relates to the non–proportional reinsurance accepted.|
|C0010 to<br>C0160/R0940|Acquisition expenses –<br>Reinsurers’ share|Acquisition expenses include expenses, including renewal expenses which can be<br>identified at the level of individual insurance contract and have been incurred<br>because the group has issued that particular contract. These are commission costs,<br>costs of selling, underwriting and initiating an insurance contract that has been<br>issued. It includes movements in deferred acquisition costs. For reinsurance undertaking<br>definition shall be applied mutatis mutandis.<br>The amount relates to the reinsurers’ share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible shall<br>be reported as acquisition expenses.|
|C0010 to<br>C0160/R1000|Acquisition expenses –<br>Net|Acquisition expenses include expenses, including renewal expenses, which can be<br>identified at the level of individual insurance contract and have been incurred<br>because the group has issued that particular contract. These are commission costs,<br>costs of selling, underwriting and initiating an insurance contract that has been<br>issued. It includes movements in deferred acquisition costs. For reinsurance under­<br>takings, the definition shall be applied mutatis mutandis.<br>The net acquisition expenses represent the sum of the direct business and the accepted<br>reinsurance business reduced by the amount ceded to reinsurance undertakings.|

5.5.2023 EN Official Journal of the European Union L 120/1171

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010 to<br>C0120/R1010|Overhead expenses –<br>Gross direct business|Overhead expenses include salaries to general managers, auditing costs and regular day–<br>to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead<br>expenses also include expenses related to the development of new insurance and<br>reinsurance business, advertising insurance products, improvement of the internal<br>processes such as investment in system required to support insurance and reinsurance<br>business (e.g. buying new IT system and developing new software).<br>The amount relates to the gross direct business.|
|C0010 to<br>C0120/R1020|Overhead expenses –<br>Gross – Proportional<br>reinsurance accepted|Overhead expenses include salaries to general managers, auditing costs and regular day–<br>to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead<br>expenses also include expenses related to the development of new insurance and<br>reinsurance business, advertising insurance products, improvement of the internal<br>processes such as investment in system required to support insurance and reinsurance<br>business (e.g. buying new IT system and developing new software).<br>The amount relates to the gross proportional reinsurance accepted.|
|C0130 to<br>C0160/R1030|Overhead expenses –<br>Gross – Non propor­<br>tional reinsurance<br>accepted|Overhead expenses include salaries to general managers, auditing costs and regular day–<br>to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead<br>expenses also include expenses related to the development of new insurance and<br>reinsurance business, advertising insurance products, improvement of the internal<br>processes such as investment in system required to support insurance and reinsurance<br>business (e.g. buying new IT system and developing new software).<br>The amount relates to the gross – non proportional reinsurance accepted.|
|C0010 to<br>C0160/R1040|Overhead expenses –<br>Reinsurers’ share|Overhead expenses include salaries to general managers, auditing costs and regular day–<br>to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead<br>expenses also include expenses related to the development of new insurance and<br>reinsurance business, advertising insurance products, improvement of the internal<br>processes such as investment in system required to support insurance and reinsurance<br>business (e.g. buying new IT system and developing new software).<br>The amount relates to the reinsurers’ share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible shall<br>be reported as acquisition expenses.|

L 120/1172 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010 to<br>C0160/R1100|Overhead expenses – Net|Overhead expenses include salaries to general managers, auditing costs and regular day–<br>to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead<br>expenses also include expenses related to the development of new insurance and<br>reinsurance business, advertising insurance products, improvement of the internal<br>processes such as investment in system required to support insurance and reinsurance<br>business (e.g. buying new IT system and developing new software).<br>The net overhead expenses represent the sum of the direct business and the accepted<br>reinsurance business reduced by the amount ceded to reinsurance undertakings.|
|C0200/R0110–<br>R1100|Total|Total for different items for all Lines of Business.|
|C0200/R1210|Balance – other technical<br>expenses/income|Net technical expenses/income not covered by above mentioned expenses/income and<br>reduced by the amount ceded to reinsurance undertakings. Other technical expenses/<br>income shall not be split by lines of business.<br>Shall not include change in other technical provisions and non–technical expenses/<br>income such as tax, interest expenses, losses on disposals, etc.<br>The amount of net technical expenses/income shall be reported negative if the amount<br>of technical income is larger than the amount of technical expenses.|
|C0200/R1300|Total expenses|Amount of all technical expenses|

_Life insurance and reinsurance obligations_

|C0210 to<br>C0280/R1410|Premiums written –<br>Gross|Gross premiums written shall comprise all amounts due during the reporting period in<br>respect of insurance contracts, arising from gross business, regardless of the fact that<br>such amounts may relate in whole or in part to a later reporting period. Amount of<br>taxes or charges levied with premiums shall be excluded from the written premiums.<br>It includes both direct and reinsurance business.|
|---|---|---|
|C0210 to<br>C0280/R1420|Premiums written –<br>Reinsurers’ share|Gross premiums written shall comprise all amounts ceded to reinsurers due during the<br>reporting period in respect of insurance contracts regardless of the fact that such<br>amounts may relate in whole or in part to a later reporting period. Amount of taxes<br>or charges levied with premiums shall be excluded from the written premiums.|
|C0210 to<br>C0280/R1500|Premiums written – net|The net premiums written represent the sum of the direct business and the accepted<br>reinsurance business reduced by the amount ceded to reinsurance undertakings.|
|C0210 to<br>C0280/R1510|Premiums earned – Gross|The sum of gross premiums written minus the change in the gross provision for<br>unearned premiums related to direct insurance and reinsurance accepted business.<br>Amount of taxes or charges levied with premiums should be excluded from the<br>written premiums.|
|C0210 to<br>C0280/R1520|Premiums earned –<br>reinsurers’ share|The reinsurer’s share in gross premiums written minus the change in the reinsurer’s<br>share in provision for unearned premiums. Amount of taxes or charges levied with<br>premiums shall be excluded from the written premiums.|

5.5.2023 EN Official Journal of the European Union L 120/1173

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0210 to<br>C0280/R1600|Premiums earned – Net|The sum of gross premiums written minus the change in the gross provision for<br>unearned premiums related to the sum of the direct business and the accepted<br>reinsurance business reduced by the amount ceded to reinsurance undertakings.|
|C0210 to<br>C0280/R1610|Claims incurred – Gross|Claims incurred in the reporting period as defined in directive 91/674/EEC: the claims<br>incurred means the sum of the claims paid and the change in the provision for claims<br>during the reporting period (according to the local GAAP or IFRS used), related to<br>insurance contracts arising from the direct and reinsurance business.<br>This shall exclude claims management expenses and the movement in provisions in<br>claims management expenses.|
|C0210 to<br>C0280/R1620|Claims incurred –<br>Reinsurers’ share|Claims incurred in the reporting period as defined in Directive 91/674/EEC: it is the<br>reinsurer’s share in the sum of the claims paid and the change in the provision for<br>claims during the reporting period.<br>This shall exclude claims management expenses and the movement in provisions in<br>claims management expenses.|
|C0210 to<br>C0280/R1700|Claims incurred – Net|Claims incurred in the reporting period as defined in Directive 91/674/EEC: the claims<br>incurred means the sum of the claims paid and the change in the provision for claims<br>during the reporting period (according to the local GAAP or IFRS used), related to the<br>sum of the direct business and the accepted reinsurance business reduced by the<br>amount ceded to reinsurance undertakings.<br>This shall exclude claims management expenses and the movement in provisions in<br>claims management expenses.|
|C0210 to<br>C0280/R1900|Expenses incurred|All technical expenses incurred by the group during the reporting period, on accrual<br>basis.|
|C0210 to<br>C0280/R1910|Administrative expenses –<br>Gross|Administrative expenses incurred by the group during the reporting period, on accrual<br>basis are expenses which are connected with policy administration including expenses<br>in respect of reinsurance contracts and special purpose vehicles. Some administrative<br>expenses relate directly to activity regarding a specific insurance contract (e.g. main­<br>tenance cost) such as cost of premium billing, cost of sending regular information to<br>policyholders and cost of handling policy changes (e.g. conversions and reinstatements).<br>Other administrative expenses relate directly to insurance activity but are a result of<br>activities that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the gross direct and reinsurance business.|

L 120/1174 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0210 to<br>C0280/R1920|Administrative expenses –<br>reinsurers’ share|Administrative expenses incurred by the group during the reporting period, on accrual<br>basis are expenses which are connected with policy administration including expenses<br>in respect of reinsurance contracts and special purpose vehicles. Some administrative<br>expenses relate directly to activity regarding a specific insurance contract (e.g. main­<br>tenance cost) such as cost of premium billing, cost of sending regular information to<br>policyholders and cost of handling policy changes (e.g. conversions and reinstatements).<br>Other administrative expenses relate directly to insurance activity but are a result of<br>activities that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the reinsurer’s share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible shall<br>be reported as acquisition expenses.|
|C0210 to<br>C0280/R2000|Administrative expenses –<br>Net|Administrative expenses incurred by the group during the reporting period, on accrual<br>basis are expenses which are connected with policy administration including expenses<br>in respect of reinsurance contracts and special purpose vehicles. Some administrative<br>expenses relate directly to activity regarding a specific insurance contract (e.g. main­<br>tenance cost) such as cost of premium billing, cost of sending regular information to<br>policyholders and cost of handling policy changes (e.g. conversions and reinstatements).<br>Other administrative expenses relate directly to insurance activity but are a result of<br>activities that cover more than one policy such as salaries of staff responsible for policy<br>administration.<br>The amount relates to the net administrative expenses.<br>The net administrative expenses represent the sum of the direct business and the<br>accepted reinsurance business reduced by the amount ceded to reinsurance undertak­<br>ings.|
|C0210 to<br>C0280/R2010|Investment management<br>expenses – Gross|Investment management expenses are usually not allocated on a policy-by-policy basis<br>but at the level of a portfolio of insurance contracts. Investment management expenses<br>could include expenses of recordkeeping of the investments’ portfolio, salaries of staff<br>responsible for investment, remunerations of external advisers, expenses connected with<br>investment trading activity (i.e. buying and selling of the portfolio securities) and in<br>some cases also remuneration for custodial services.<br>The amount relates to the gross direct and reinsurance business.|
|C0210 to<br>C0280/R2020|Investment management<br>expenses – reinsurers’<br>share|Investment management expenses are usually not allocated on a policy-by-policy basis<br>but at the level of a portfolio of insurance contracts. Investment management expenses<br>could include expenses of recordkeeping of the investments’ portfolio, salaries of staff<br>responsible for investment, remunerations of external advisers, expenses connected with<br>investment trading activity (i.e. buying and selling of the portfolio securities) and in<br>some cases also remuneration for custodial services.|

5.5.2023 EN Official Journal of the European Union L 120/1175

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||The amount relates to the reinsurers’ share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible shall<br>be reported as acquisition expenses.|
|C0210 to<br>C0280/R2100|Investment management<br>expenses – Net|Investment management expenses are usually not allocated on a policy-by-policy basis<br>but at the level of a portfolio of insurance contracts. Investment management expenses<br>could include expenses of recordkeeping of the investments’ portfolio, salaries of staff<br>responsible for investment, remunerations of external advisers, expenses connected with<br>investment trading activity (i.e. buying and selling of the portfolio securities) and in<br>some cases also remuneration for custodial services.<br>The amount relates to the net investment management expenses.<br>The net investment management expenses represent the sum of the direct business and<br>the accepted reinsurance business reduced by the amount ceded to reinsurance under­<br>takings.|
|C0210 to<br>C0280/R2110|Claims management<br>expenses – Gross|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of processing<br>claims payments. Some of these expenses could be assignable to individual claim (e.<br>g. legal and adjuster’s fees), others are a result of activities that cover more than one<br>claim (e.g. salaries of staff of claims handling department).<br>The amount relates to the gross direct and reinsurance business.<br>This shall include the movement in provisions in claims management expenses.|
|C0210 to<br>C0280/R2120|Claims management<br>expenses – Reinsurers’<br>share|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of processing<br>claims payments. Some of these expenses could be assignable to individual claim (e.<br>g. legal and adjuster’s fees), others are a result of activities that cover more than one<br>claim (e.g. salaries of staff of claims handling department).<br>The amount relates to the reinsurers’ share.<br>This shall include the movement in provisions in claims management expenses.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible shall<br>be reported as acquisition expenses.|
|C0210 to<br>C0280/R2200|Claims management<br>expenses – Net|Claims management expenses are expenses that will be incurred in processing and<br>resolving claims, including legal and adjuster’s fees and internal costs of processing<br>claims payments. Some of these expenses could be assignable to individual claim (e.<br>g. legal and adjuster’s fees), others are a result of activities that cover more than one<br>claim (e.g. salaries of staff of claims handling department).|

L 120/1176 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||The net claims management expenses represent the sum of the direct business and the<br>accepted reinsurance business reduced by the amount ceded to reinsurance under­<br>takings.<br>This shall include the movement in provisions in claims management expenses.|
|C0210 to<br>C0280/R2210|Acquisition expenses –<br>Gross|Acquisition expenses include expenses which can be identified at the level of individual<br>insurance contract and have been incurred because the group has issued that particular<br>contract. These are commission costs, costs of selling, underwriting and initiating an<br>insurance contract that has been issued. It includes movements in deferred acquisition<br>costs. For reinsurance undertaking definition shall be applied mutatis mutandis.<br>The amount relates to the gross direct and reinsurance business.|
|C0210 to<br>C0280/R2220|Acquisition expenses –<br>Reinsurers’ share|Acquisition expenses include expenses which can be identified at the level of individual<br>insurance contract and have been incurred because the group has issued that particular<br>contract. These are commission costs, costs of selling, underwriting and initiating an<br>insurance contract that has been issued. It includes movements in deferred acquisition<br>costs. For reinsurance undertaking definition shall be applied mutatis mutandis.<br>The amount relates to the reinsurers’ share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible shall<br>be reported as acquisition expenses.|
|C0210 to<br>C0280/R2300|Acquisition expenses –<br>Net|Acquisition expenses include expenses which can be identified at the level of individual<br>insurance contract and have been incurred because the group has issued that particular<br>contract. These are commission costs, costs of selling, underwriting and initiating an<br>insurance contract that has been issued. It includes movements in deferred acquisition<br>costs. For reinsurance undertaking definition shall be applied mutatis mutandis.<br>The net acquisition expenses represent the sum of the direct business and the accepted<br>reinsurance business reduced by the amount ceded to reinsurance undertakings.|
|C0210 to<br>C0280/R2310|Overhead expenses –<br>Gross|Overhead expenses include salaries to general managers, auditing costs and regular day–<br>to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead<br>expenses also include expenses related to the development of new insurance and<br>reinsurance business, advertising insurance products, improvement of the internal<br>processes such as investment in system required to support insurance and reinsurance<br>business (e.g. buying new IT system and developing new software).<br>The amount relates to the gross direct and reinsurance business.|

5.5.2023 EN Official Journal of the European Union L 120/1177

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0210 to<br>C0280/R2320|Overhead expenses –<br>Reinsurers’ share|Overhead expenses include salaries to general managers, auditing costs and regular day–<br>to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead<br>expenses also include expenses related to the development of new insurance and<br>reinsurance business, advertising insurance products, improvement of the internal<br>processes such as investment in system required to support insurance and reinsurance<br>business (e.g. buying new IT system and developing new software).<br>The amount relates to the reinsurers’ share.<br>Reinsurers’ share shall by default be allocated by type of expenses, if not possible shall<br>be reported as acquisition expenses.|
|C0210 to<br>C0280/R2400|Overhead expenses – Net|Overhead expenses include salaries to general managers, auditing costs and regular day–<br>to–day costs i.e. electricity bill, rent for accommodations, IT costs. These overhead<br>expenses also include expenses related to the development of new insurance and<br>reinsurance business, advertising insurance products, improvement of the internal<br>processes such as investment in system required to support insurance and reinsurance<br>business (e.g. buying new IT system and developing new software).<br>The net overhead expenses represent the sum of the direct business and the accepted<br>reinsurance business reduced by the amount ceded to reinsurance undertakings.|
|C0300/R1410–<br>R2400|Total|Total for different items for all life lines of business.|
|C0300/R2510|Balance – other technical<br>expenses/income|Net technical expenses/income not covered by above mentioned expenses/income and<br>reduced by the amount ceded to reinsurance undertakings. Other technical expenses/<br>income shall not be split by lines of business. Shall not include change in other<br>technical provisions and non–technical expenses/income such as tax, interest<br>expenses, losses on disposals, etc.<br>The amount of net technical expenses/income shall be reported negative if the amount<br>of technical income is larger than the amount of technical expenses.|
|C0300/R2600|Total expenses|Amount of all technical expenses.|
|C0210 to<br>C0280/R2700|Total amount of<br>surrenders|This amount represents the total amount of surrenders occurred during the year.<br>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 the annual submission of information for groups. The template is not due when the thresholds
for reporting by country described below are not applicable, i.e. the home country represents 90 % or more of the total
gross written premiums.

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, except for the classification between investment contracts and insurance contracts when this is
applicable in the financial statements. This template shall include all insurance business regardless of the possible
different classification between investment contracts and insurance contracts applicable in the financial statements.

L 120/1178 EN Official Journal of the European Union 5.5.2023

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’ compen­
sation’, ‘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:

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Non–life insurance and_<br>_reinsurance obligations_|||
|C0020 to C0060/<br>R0010|Top 5 countries (by<br>amount of gross<br>premiums written) –<br>non–life obligations|Identify the ISO 3166–1 alpha–2 code of the countries being reported for the<br>non–life obligations.|
|C0080 to C0140/<br>R0110|Premiums written –<br>Gross – Direct<br>Business|Definition of premiums written provided in application of directive 91/674/EEC<br>where applicable: gross premiums written shall comprise all amounts due during<br>the reporting period in respect of insurance contracts, arising from direct business,<br>regardless of the fact that such amounts may relate in whole or in part to a later<br>reporting period.|
|C0080 to C0140/<br>R0120|Premiums written –<br>Gross – Proportional<br>reinsurance accepted|Definition of premiums written provided in application of directive 91/674/EEC<br>where applicable: gross premiums written shall comprise all amounts due during<br>the reporting period in respect of insurance contracts, arising from proportional<br>reinsurance accepted business, regardless of the fact that such amounts may relate<br>in whole or in part to a later reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/1179

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0080 to C0140/<br>R0130|Premiums written –<br>Gross – Non propor­<br>tional reinsurance<br>accepted|Definition of premiums written provided in application of directive 91/674/EEC<br>where applicable: gross premiums written shall comprise all amounts due during<br>the reporting period in respect of insurance contracts, arising from non–propor­<br>tional reinsurance accepted business, regardless of the fact that such amounts may<br>relate in whole or in part to a later reporting period.|
|C0080 to C0140/<br>R0140|Premiums written –<br>Reinsurers’ share|Definition of premiums written provided in application of directive 91/674/EEC<br>where applicable: gross premiums written shall comprise all amounts ceded to<br>reinsurers during the reporting period in respect of insurance contracts regardless<br>of the fact that such amounts may relate in whole or in part to a later reporting<br>period.|
|C0080 to C0140/<br>R0200|Premiums written –<br>Net|Definition of premiums written provided in application of directive 91/674/EEC<br>where applicable: the net premiums written represent the sum of the direct<br>business and the accepted reinsurance business reduced by the amount ceded to<br>reinsurance undertakings.|
|C0080 to C0140/<br>R0210|Premiums earned –<br>Gross – Direct<br>business|Definition of earned premiums provided in directive 91/674/EEC where<br>applicable: it is the sum of gross premiums written minus the change in the<br>gross provision for unearned premiums related to insurance direct business.|
|C0080 to C0140/<br>R0220|Premiums earned –<br>Gross – Proportional<br>reinsurance accepted|Definition of earned premiums provided in directive 91/674/EEC where<br>applicable: it is the sum of gross premiums written minus the change in the<br>gross provision for unearned premiums related to proportional reinsurance<br>accepted business.|
|C0080 to C0140/<br>R0230|Premiums earned –<br>Gross – Non propor­<br>tional reinsurance<br>accepted|Definition of earned premiums provided in directive 91/674/EEC where<br>applicable: it is the sum of gross premiums written minus the change in the<br>gross provision for unearned premiums related to non–proportional reinsurance<br>accepted business.|
|C0080 to C0140/<br>R0240|Premiums earned –<br>Reinsurers’ share|Definition of earned premiums provided in directive 91/674/EEC where<br>applicable: it is the sum of reinsurer’s share in gross premiums written minus<br>the change in the reinsurer’s share in provision for unearned premiums.|
|C0080 to C0140/<br>R0300|Premiums earned –<br>Net|Definition of earned premiums provided in directive 91/674/EEC where<br>applicable: it is the sum of gross premiums written minus the change in the<br>gross provision for unearned premiums related to the sum of the direct<br>business and the accepted reinsurance business reduced by the amount ceded to<br>reinsurance undertakings.|

L 120/1180 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0080 to C0140/<br>R0310|Claims incurred Gross<br>– Direct business|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the reporting period related to insurance<br>contracts arising from direct business.<br>This shall exclude claims management expenses and the movement in provisions<br>in claims management expenses.|
|C0080 to C0140/<br>R0320|Claims incurred Gross<br>– Proportional<br>reinsurance accepted|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the reporting period related to insurance<br>contracts arising from proportional reinsurance accepted.<br>This shall exclude claims management expenses and the movement in provisions<br>in claims management expenses.|
|C0080 to C0140/<br>R0330|Claims incurred –<br>Gross – Non propor­<br>tional reinsurance<br>accepted|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the reporting period related to insurance<br>contracts arising from non–proportional reinsurance accepted.<br>This shall exclude claims management expenses and the movement in provisions<br>in claims management expenses.|
|C0080 to C0140/<br>R0340|Claims incurred –<br>Reinsurers’ share|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: it is the reinsurer’s share in sum of the claims paid and the change in<br>the provision for claims during the reporting period.<br>This shall exclude claims management expenses and the movement in provisions<br>in claims management expenses.|
|C0080 to C0140/<br>R0400|Claims incurred – Net|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the reporting period related to the sum of the<br>direct business and the accepted reinsurance business reduced by the amount<br>ceded to reinsurance undertakings.<br>This shall exclude claims management expenses and the movement in provisions<br>in claims management expenses.|
|C0080 to C0140/<br>R0550|Expenses incurred|All technical expenses incurred by the group during the reporting period, on<br>accrual basis.|

5.5.2023 EN Official Journal of the European Union L 120/1181

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0140/R1210|Balance – other<br>technical expenses/<br>income|Other technical expenses not covered by above mentioned expenses and not split<br>by lines of business.<br>Shall not include non–technical expenses such as tax, interest expenses, losses on<br>disposals, etc.|
|C0140/R1300|Total technical<br>expenses|Amount of all technical expenses corresponding to countries covered by this<br>template.|
|_Life insurance obligations_|||
|C0160 to C0200/<br>R1400|Top 5 countries (by<br>amount of gross<br>premiums written) –<br>life obligations|Identify the ISO 3166–1 alpha–2 code of the countries being reported for the life<br>obligations.|
|C0220 to C0280/<br>R1410|Premiums written –<br>Gross|Definition of premiums written provided in application of directive 91/674/EEC<br>where applicable: gross premiums written shall comprise all amounts due during<br>the reporting period in respect of insurance contracts, arising from gross business,<br>regardless of the fact that such amounts may relate in whole or in part to a later<br>reporting period.|
|C0220 to C0280/<br>R1420|Premiums written –<br>Reinsurers’ share|Definition of premiums written provided in application of directive 91/674/EEC<br>where applicable: gross premiums written shall comprise all amounts ceded to<br>reinsurers due during the reporting period in respect of insurance contracts<br>regardless of the fact that such amounts may relate in whole or in part to a<br>later reporting period.|
|C0220 to C0280/<br>R1500|Premiums written –<br>Net|Definition of premiums written provided in application of directive 91/674/EEC<br>where applicable: the net premiums written represent the sum of the direct<br>business and the accepted reinsurance business reduced by the amount ceded to<br>reinsurance undertakings.|
|C0220 to C0280/<br>R1510|Premiums earned –<br>Gross|Definition of earned premiums provided in directive 91/674/EEC where<br>applicable: it is the sum of gross premiums written minus the change in the<br>gross provision for unearned premiums related to direct and reinsurance<br>accepted gross business.|
|C0220 to C0280/<br>R1520|Premiums earned –<br>Reinsurers’ share|Definition of earned premiums provided in directive 91/674/EEC where<br>applicable: it is the reinsurer’s share in gross premiums written minus the<br>change in the reinsurer’s share in provision for unearned premiums.|

L 120/1182 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0220 to C0280/<br>R1600|Premiums earned –<br>Net|Definition of earned premiums provided in directive 91/674/EEC where<br>applicable: it is the sum of gross premiums written minus the change in the<br>gross provision for unearned premiums related to the sum of the direct<br>business and the accepted reinsurance business reduced by the amount ceded to<br>reinsurance undertakings.|
|C0220 to C0280/<br>R1610|Claims incurred –<br>Gross|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the reporting period related to insurance<br>contracts arising from the gross direct and reinsurance business.<br>It excludes claims management expenses and the movement in provisions in<br>claims management expenses.|
|C0220 to C0280/<br>R1620|Claims incurred –<br>Reinsurers’ share|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: it is the reinsurers’ share in the sum of the claims paid and the change<br>in the provision for claims during the reporting period.<br>It excludes claims management expenses and the movement in provisions in<br>claims management expenses.|
|C0220 to C0280/<br>R1700|Claims incurred – Net|Claims incurred in the reporting period as defined in directive 91/674/EEC where<br>applicable: the claims incurred means the sum of the claims paid and the change<br>in the provision for claims during the reporting period related to the sum of the<br>direct business and the accepted reinsurance business reduced by the amount<br>ceded to reinsurance undertakings.<br>It excludes claims management expenses and the movement in provisions in<br>claims management expenses.|
|C0220 to C0280/<br>R1900|Expenses incurred|All technical expenses incurred by the group during the reporting period, on<br>accrual basis.|
|C0280/R2510|Balance – other<br>technical expenses/<br>income|Net technical expenses/income not covered by above mentioned expenses/income<br>and reduced by the amount ceded to reinsurance undertakings. Other technical<br>expenses/income shall not be split by lines of business.<br>Shall not include change in other technical provisions and non–technical<br>expenses/income such as tax, interest expenses, losses on disposals, etc.<br>The amount of net technical expenses/income shall be reported negative if the<br>amount of technical income is larger than the amount of technical expenses.|
|C0280/R2600|Total technical<br>expenses|Amount of all technical expenses corresponding to countries covered by this<br>template.|

5.5.2023 EN Official Journal of the European Union L 120/1183

_**S.06.02 – List of assets**_

_General comments:_

This section relates to the 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 products 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 these 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.

All items shall be reported, except when otherwise stated in these instructions.

Items C0110, C0120, C0121, C0122, C0130, C0140,, C0190, C0200, C0230, C0270, C0280, C0310, C0370, C0380
are not applicable to CIC 09 – Other investments.

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 lines as needed in order
to properly fill in all non-monetary variables with the exception of item ‘Quantity’, 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.

L 120/1184 EN Official Journal of the European Union 5.5.2023

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 aggre­
gation 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 under­
takings 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 under­
takings 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 partici­
pation;

— 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.

5.5.2023 EN Official Journal of the European Union L 120/1185

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 under­
takings 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 under­
takings 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 partici­
pation;

— 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:

a) through a decision of the national supervisory authority (‘NSA’) under Article 254(2) of the Directive 2009/138/EC;

or

b) through a decision of the national supervisory authority in the cases where the insurance and reinsurance under­
takings have in place outsourcing arrangements in the area of investments that lead to this specific information not
being available directly to the undertaking.

L 120/1186 EN Official Journal of the European Union 5.5.2023

_Information on positions held_

|C0010|Legal name of the<br>undertaking|Identify the legal name of the undertaking within the scope of group supervision that holds<br>the asset.<br>This item shall be filled in only when it relates to assets held by participating undertakings,<br>insurance holding companies, mixed–financial holding companies and subsidiaries under<br>deduction and aggregation method.|
|---|---|---|
|C0020|Identification code of the<br>undertaking|Identification code by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the scope of group supervision: identification code used in the local market, attributed by<br>the undertaking’s competent supervisory authority;<br>— For non–EEA undertakings and non–regulated undertakings within the scope of group<br>supervision, identification code will be provided by the group. When allocating an<br>identification code to each non–EEA or non–regulated undertaking, the group should<br>comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the<br>country of the undertaking + 5 digits|
|C0030|Type of code of the ID of<br>the undertaking|Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0040|Asset ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available. This code<br>must be unique and kept consistent over time.<br>When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more<br>different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic<br>code of the currency, as in the following example: ‘code+EUR’|

5.5.2023 EN Official Journal of the European Union L 120/1187

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050|Asset ID Code Type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following<br>closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures number assigned<br>by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more<br>different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217<br>alphabetic code of the currency, the Asset ID Code Type shall refer to option 99 and the<br>option of the original Asset ID Code, as in the following example for which the code<br>reported was ISIN code + currency: ‘99/1’.|
|C0060|Portfolio|Distinction between life, non–life, shareholder’s funds, other internal funds, general (no split)<br>and ring-fenced funds.<br>Underlying assets of life technical provisions shall be assigned to life portfolio and underlying<br>assets of non-life technical provisions shall be assigned to non-life portfolio (by applying the<br>available most precise split).<br>One of the options in the following closed list shall be used:<br>1 – Life<br>2 – Non–life<br>3 – Ring fenced funds<br>4 – Other internal funds<br>5 – Shareholders’ funds<br>6 – General<br>The split is not mandatory, unless otherwise required by the national supervisory authority,<br>except for identifying ring fenced funds, but shall be reported if the undertaking uses it<br>internally. When an undertaking does not apply a split ‘general’ shall be used.|

L 120/1188 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0070|Fund number|Applicable to assets held in ring fenced funds or other internal funds defined at national<br>level, in particular regarding funds (asset portfolios) supporting life products.<br>Number or code which is attributed by the undertaking, corresponding to the unique number<br>or code assigned to each fund. This number or code has to be consistent over time and shall<br>be used to identify the same funds in other templates (e.g. in S.08.01). It shall not be re–used<br>for a different fund.<br>The fund number is not mandatory, unless otherwise required by the national supervisory<br>authority.|
|C0080|Matching portfolio<br>number|Number or code which is attributed by the undertaking, corresponding to the unique number<br>or code assigned to each matching adjustment portfolio as prescribed in Article 77b(1)(a) of<br>Directive 2009/138/EC. This number or code has to be consistent over time and shall be<br>used to identify the matching adjustment portfolio in other templates. It shall not be re–used<br>for a different matching adjustment portfolio.|
|C0090|Asset held in unit linked<br>and index linked<br>contracts|Identify the assets that are held by unit linked and index linked contracts. One of the options<br>in the following closed list shall be used:<br>1 – Unit–linked or index–linked<br>2 – Neither unit–linked nor index–linked|
|C0100|Asset pledged as<br>collateral|Identify assets kept in the undertaking’s balance–sheet that are pledged as collateral. For<br>partially pledged assets two rows for each asset shall be reported, one for the pledged<br>amount and another for the remaining part. One of the options in the following closed<br>list shall be used for the asset:<br>1 – Assets in the balance sheet that are collateral pledged<br>2 – Collateral for reinsurance accepted<br>3 – Collateral for securities borrowed<br>4 – Repos<br>9 – Not collateral|
|C0110|Country of custody|ISO 3166–1 alpha–2 code of the country where undertaking assets are held in custody. For<br>identifying international custodians, such as Euroclear, the country of custody will be the one<br>where the custody service was contractually defined.|

5.5.2023 EN Official Journal of the European Union L 120/1189

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||In case of the same asset being held in custody in more than one country, each asset shall be<br>reported separately in as many rows as needed in order to properly identify all countries of<br>custody.<br>This item is not applicable for CIC category 8 – Mortgages and Loans, CIC 71, CIC 75 and<br>for CIC 95 – Plant and equipment.<br>Regarding CIC Category 9, excluding CIC 95 – Plant and equipment (for own use), the<br>country of custody corresponds to the issuer country, which is assessed by the address of<br>the property.|
|C0120|Custodian|Name of the financial institution that is the custodian.<br>In case of the same asset being held in custody in more than one custodian, each asset shall<br>be reported separately in as many rows as needed in order to properly identify all custodians.<br>For assets stored in-house, the insurance undertaking shall be reported as the custodian.<br>When available, this item corresponds to the entity name in the LEI database. When this is<br>not available corresponds to the legal name.<br>This item is not applicable for CIC category 8 – Mortgages and Loans, CIC 71, CIC 75, CIC<br>09 and for CIC 9 – Property and to any other assets that due to their nature are not held in<br>custody.<br>For assets where there is no custodian or when this item is not applicable, report ‘No<br>custodian’.|
|C0121|Code of custodian|Identification of the custodian code using the LEI if available.<br>If none is available this item shall not be reported.|
|C0122|Type of code of<br>custodian|Identification of the type of code used for the ‘Code of custodian’ item. One of the options in<br>the following closed list shall be used:<br>1 – LEI<br>9 – None|
|C0130|Quantity|Number of assets, for relevant assets.<br>This item shall not be reported if item Par amount (C0140) is reported.<br>This item is not applicable for CIC 71 and 09 and CIC category 9 – Property.|
|C0140|Par amount|Amount outstanding measured at par amount, for all assets where this item is relevant, and<br>at nominal amount for CIC = 72, 73, 74, 75, 79 and CIC Category 8 – Mortgages and<br>Loans. This item is not applicable for CIC 71, 09 and CIC category 9 – Property. This item<br>shall not be reported if item Quantity (C0130) is reported.|

L 120/1190 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0145|Long-term equity<br>investment|Only applicable to CIC categories 3 – Equity and 4 – Collective Investment Undertakings.<br>Identify if an equity or collective investment undertaking is classified under the provisions of<br>Art. 171a. of Delegated Regulation (EU) 2015/35. One of the options in the following closed<br>list shall be used:<br>1 – Yes<br>2 – No<br>9 – Not applicable|
|C0150|Valuation method|Identify the valuation method used when valuing assets. One of the options in the following<br>closed list shall be used:<br>1 – quoted market price in active markets for the same assets<br>2 – quoted market price in active markets for similar assets<br>3 – alternative valuation methods<br>4 – adjusted equity methods (applicable for the valuation of participations)<br>5 – IFRS equity methods (applicable for the valuation of participations)<br>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<br>CIC categories 7 – Cash and deposits and 8 – Mortgages and Loans.|
|C0170|Total Solvency II amount|Value calculated as defined by Article 75 of the Directive 2009/138/EC, which corresponds<br>to:<br>— the multiplication of ‘Par amount’ (principal amount outstanding measured at par amount<br>or nominal amount) by ‘Unit percentage of par amount Solvency II price’ plus ‘Accrued<br>interest’, for assets where the first two items are relevant;<br>— the multiplication of ‘Quantity’ by ‘Unit Solvency II price’, for assets where these two<br>items are relevant (plus ‘Accrued interest’ if applicable);<br>— Solvency II value of the asset for assets classifiable under CIC 71 and CIC category 9 –<br>Property.|
|C0180|Accrued interest|Quantify the amount of accrued interest after the last coupon date for interest bearing assets.<br>Note that this value is also part of item Total Solvency II amount.|

5.5.2023 EN Official Journal of the European Union L 120/1191

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Information on_<br>_assets_|||
|C0040|Asset ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available. This<br>code must be unique and kept consistent over time.<br>When the same Asset ID Code needs to be reported for one asset that is issued in 2 or<br>more different currencies, it is necessary to specify the Asset ID code and the ISO 4217<br>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<br>closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures number<br>assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in 2 or<br>more different currencies and the code in C0040 is defined by Asset ID code and the<br>ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option<br>99 and the option of the original Asset ID Code, as in the following example for which<br>the code reported was ISIN code+currency: ‘99/1’.|
|C0190|Item Title|Identify the reported item by filling the name of the asset (or the address in case of<br>property), with the detail settled by the undertaking.<br>The following shall be considered:<br>— Regarding CIC 87 and CIC 88, this item shall contain ‘Loans to AMSB members’ i.e.<br>loans to the Administrative, Management and Supervisory Body (‘AMSB’) or ‘Loans<br>to other natural persons’, according to its nature, as those assets are not required to<br>be individualised. Loans to other than natural persons shall be reported line–by–<br>line.|

L 120/1192 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— This item is not applicable for CIC 95 – Plant and equipment (for own use) as those<br>assets are not required to be individualised, CIC 71 and CIC 75 (unless required by<br>the national supervisory authority).<br>— For property the country ISO Alpha-2<br>+ <br>postal code<br>+ <br>city<br>+ <br>street<br>name + street number) of the property held or the latitude & longitude or the<br>CRESTA/NUTS region of the property investment shall be reported: administrative<br>boundaries (e.g. province or county boundaries, e.g. NUTS3 level) or merged postal<br>code areas (e.g. first-two-digit postal code areas, similar to CRESTA 2019[2] low<br>resolution zones).|
|C0200|Issuer Name|Name of the issuer, defined as the entity that issues assets to investors.<br>When available, this item corresponds to the entity name in the LEI database. When<br>this is not available corresponds to the legal name.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer name is<br>the name of the fund manager (entity). The authorised management company who<br>can be responsible and is responsible for managing the fund is the one to be<br>reported regardless if some activities have been outsourced, including the actual<br>management of the portfolio, i.e. the decision on buying/selling;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75), the<br>issuer name is the name of the depositary entity;<br>— Regarding CIC 87 and CIC 88, this item shall contain ‘Loans to AMSB members’ or<br>‘Loans to other natural persons’, according to its nature, as those assets are not<br>required to be individualised;<br>— Regarding CIC category 8 – Mortgages and Loans, other than CIC 87 and CIC 88<br>the information shall relate to the borrower;<br>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.<br>If none is available this item shall not be reported.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer code is<br>the code of the fund manager (entity). The authorised management company who<br>can be responsible and is responsible for managing the fund is the one to be<br>reported regardless if some activities have been outsourced, including the actual<br>management of the portfolio, i.e. the decision on buying/selling;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75), the<br>issuer code is the code of the depositary entity|

5.5.2023 EN Official Journal of the European Union L 120/1193

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Regarding CIC category 8 – Mortgages and Loans, other than CIC 87 and CIC 88<br>the information shall relate to the borrower;<br>— This item is not applicable for CIC 71, CIC 75 and CIC category 9 – Property;<br>This item is not applicable to CIC 87 and CIC 88.|
|C0220|Type of issuer code|Identification of the type of code used for the ‘Issuer Code’ item. One of the options in<br>the following closed list shall be used:<br>1 – LEI<br>9 – None<br>This item is not applicable to CIC 87 and CIC 88.<br>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<br>classification of economic activities in the European Community (‘NACE’) code (as<br>published in an EC Regulation). For NACE sections A to N full four-digit reporting<br>of the NACE codes is required, i.e. the letter identifying the Section followed by the 4<br>digits code for the class shall be used (e.g. ‘K6411’). For the remaining sections the letter<br>reference of the NACE code identifying the Section shall be used as a minimum for<br>identifying sectors (e.g. ‘P’ or ‘P8501’ would be acceptable).<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer sector is<br>the sector of the fund manager;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75), the<br>issuer sector is the sector of the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, other than CIC 87 and CIC 88<br>the information shall relate to the borrower;<br>— This item is not applicable for CIC 71, CIC 75, CIC 09 and CIC category 9 –<br>Property;<br>— This item is not applicable to CIC 87 and CIC 88.|
|C0240|Issuer Group|Name of issuer’s ultimate parent entity. For collective investment undertakings the<br>ultimate parent of the fund manager (entity) shall be reported.<br>When available, this item corresponds to the entity name in the LEI database. When<br>this is not available corresponds to the legal name.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the ultimate<br>parent of the fund manager (entity) shall be reported;|

L 120/1194 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75), the<br>group relation relates to the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, other than CIC 87 and CIC 88<br>the group relation relates to the borrower;<br>— This item is not applicable for CIC 87 and CIC 88;<br>— This item is not applicable for CIC 71, CIC 75, CIC 09 and CIC category 9 –<br>Property;<br>— This item is not applicable for bonds issued by:<br>— a central government,<br>— a local government,<br>— a government agency,<br>— a central bank,<br>— the group/entity itself,<br>— a supranational organisation (as long as no issuer group exists).|
|C0250|Issuer Group Code|Issuer group’s identification using the LEI if available.<br>If none is available, this item shall not be reported.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the ultimate<br>parent of the fund manager (entity) shall be reported;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75), the<br>group relation relates to the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, other than CIC 87 and CIC 88<br>the group relation relates to the borrower;<br>— This item is not applicable for CIC 87 and CIC 88;<br>— This item is not applicable for CIC 71, CIC 75, CIC 09 and CIC category 9 –<br>Property;<br>— This item is not applicable for bonds issued by:<br>— a central government,<br>— a local government,<br>— a government agency,<br>— a central bank,<br>— the group/entity itself,<br>— a supranational organisation (as long as no issuer group exists).|

5.5.2023 EN Official Journal of the European Union L 120/1195

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0260|Type of issuer group<br>code|Identification of the code used for the ‘Issuer Group Code’ item. One of the options in<br>the following closed list shall be used:<br>1 – LEI<br>9 – None|
|C0270|Issuer Country|ISO 3166–1 alpha–2 code of the country of localisation of the issuer.<br>The localisation of the issuer is assessed by the address of the entity issuing the asset.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer country<br>is the country of the fund manager (entity);<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75), the<br>issuer country is the country of the depositary entity<br>— Regarding CIC 8 – Mortgages and Loans, other than CIC 87 and CIC 88 the<br>information shall relate to the borrower;<br>— This item is not applicable to CIC 87 and CIC 88;<br>— This item is not applicable for CIC 71, CIC 75, CIC 09 and CIC category 9 –<br>Property.<br>One of the options shall be used:<br>— ISO 3166–1 alpha–2 code;<br>— XA: Supranational issuers (public institutions established by a commitment between<br>national states, e.g. securities issued by a multilateral development bank as referred<br>to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or securities<br>issued by an international organisation referred to in Article 118 of Regulation<br>(EU) No 575/2013, with exemption of ‘European Union Institutions’);<br>— EU: European Union Institutions (as defined in Article 13 of the Treaty on<br>European Union.|
|C0280|Currency|Identify the ISO 4217 alphabetic code of the currency of the issue.<br>The following shall be considered:<br>— This item is not applicable for CIC 87 and CIC 88, as those assets are not required<br>to be individualised), CIC 75, CIC 09 and for CIC 95 – Plant and equipment (for<br>own use) for the same reason;<br>— Regarding CIC Category 9 – Property, excluding CIC 95 – Plant and equipment (for<br>own use), the currency corresponds to the currency in which the investment was<br>made.|

L 120/1196 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0290|CIC|Complementary Identification Code used to classify assets, as set out in Annex VI – CIC<br>Table of this Regulation. When classifying an asset using the CIC table, undertakings<br>shall take into consideration the most representative risk to which the asset is exposed<br>to.<br>The parent undertaking shall check and ensure that the CIC code used for the same<br>security from different undertakings is the same in the group reporting.|
|C0293|Bail-in rules|Identify if the asset is subject to bail-in rules, in line with Articles 43 and 44 of<br>Directive 2014/59/EU (the Bank Recovery and Resolution Directive – BRRD).<br>One of the options in the following closed list shall be used:<br>1 – Yes;<br>2 – No;<br>9 – Not applicable.|
|C0294|Regional Governments<br>and Local Authorities<br>(RGLA)|Identify assets issued or guaranteed by Regional Governments and Local Authorities<br>(RGLA) listed and not listed in the Implementing Regulation (EU) 2015/2011, regarding<br>assets classifiable with CIC 13 and 14.<br>One of the options in the following closed list shall be used:<br>1 – Listed in Implementing Regulation (EU) 2015/2011;<br>2 – Not listed in Implementing Regulation (EU) 2015/2011;<br>9 – Not applicable.|
|C0295|Crypto-assets|Identify assets linked to crypto-assets.<br>Crypto-asset means a digital representation of value or rights which may be transferred<br>and stored electronically, using distributed ledger technology or similar technology.<br>One of the options in the following closed list shall be used:<br>1 – Electronic money token – a type of crypto-asset the main purpose of which is to be<br>used as a means of exchange and that purports to maintain a stable value by referring<br>to the value of a fiat currency that is legal tender;<br>2 – Asset-referenced token – a type of crypto-asset that purports to maintain a stable<br>value by referring to the value of several fiat currencies that are legal tender, one or<br>several commodities or one or several crypto-assets, or a combination of such assets;<br>3 – Utility token – a type of crypto-asset which is intended to provide digital access to a<br>good or service, available on DLT, and is only accepted by the issuer of that token;<br>4 – Other crypto-assets;<br>5 – No.|

5.5.2023 EN Official Journal of the European Union L 120/1197

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0296|Property type|Identify property type, according to ESRB Recommendation of 21 March 2019<br>amending Recommendation ESRB/2016/14 on closing real estate data gaps.<br>One of the options in the following closed list shall be used:<br>1 – Residential, e.g. multi-household premises;<br>2 – Retail, e.g. hotels, restaurants, shopping malls;<br>3 – Offices, e.g. a property primarily used as professional or business offices;<br>4 – Industrial, e.g. property used for the purposes of production, distribution and<br>logistics;<br>5 – Other types of commercial property;<br>9 – Not applicable.<br>If a property has a mixed use, it shall be considered as different properties (based for<br>example on the surface areas dedicated to each use) whenever it is feasible to make<br>such breakdown; otherwise, the property can be classified according to its dominant<br>use.<br>This item is only applicable to CIC category 9 – Property|
|C0297|Property location|Identify property location, according to ESRB Recommendation of 21 March 2019<br>amending Recommendation ESRB/2016/14 on closing real estate data gaps.<br>One of the options in the following closed list shall be used:<br>1 – Prime;<br>2 – Non-prime;<br>9 – Not applicable.<br>This item is only applicable to CIC category 9 – Property|
|C0300|Infrastructure investment|Identify if the asset is an infrastructure investment as defined in Article 1 (55a) and<br>(55b) of Delegated Regulation (EU) 2015/35.<br>One of the options in the following closed list shall be used:<br>1 – Not an infrastructure investment<br>2 – Infrastructure non-qualifying: Government Guarantee (Government, Central bank,<br>Regional government or local authority)<br>3 – Infrastructure non-qualifying: Government Supported including Public Finance<br>initiative (Government, Central bank, Regional government or local authority)<br>4 – Infrastructure non-qualifying: Supranational Guarantee/Supported (ECB, Multilateral<br>development bank, International organisation)|

L 120/1198 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||9 – Infrastructure non-qualifying: Other non-qualifying infrastructure loans or invest­<br>ments, not classified under the above categories<br>12 – Infrastructure qualifying: Government Guarantee (Government, Central bank,<br>Regional government or local authority)<br>13 – Infrastructure qualifying: Government Supported including Public Finance<br>initiative (Government, Central bank, Regional government or local authority)<br>14 – Infrastructure qualifying: Supranational Guarantee/Supported (ECB, Multilateral<br>development bank, International organisation)<br>19 – Infrastructure qualifying: Other qualifying infrastructure investments, not classified<br>in the above categories.<br>20 – European Long-Term Investment Fund (ELTIF investing in infrastructure assets and<br>ELTIF investing in other – non infrastructure – assets)|
|C0310|Holdings in related<br>undertakings, including<br>participations|Only applicable to CIC categories 3 – Equity and 4 – Collective Investment Under­<br>takings.<br>Identify if an equity and other share is a participation.<br>One of the options in the following closed list shall be used:<br>1 – Not a participation<br>2 – Non–controlled participation in a related insurance and reinsurance undertaking<br>under method 1<br>3 – Non–controlled participation in related insurance and reinsurance undertaking<br>under method 2<br>4 – Participation in other financial sector<br>5 – Subsidiary under method 2<br>6 – Participation in other strategic related undertaking under method 1<br>7 – Participation in other non–strategic related undertaking under method 1<br>8 – Other participations (e.g. participation in other undertakings under method 2)|
|C0320|External rating|Applicable at least to CIC categories 1 – Government bonds, 2 – Corporate bonds, 5 –<br>Structured notes, 6 – Collateralised securities, CIC 87 and CIC 88, where available.<br>This is the issue rating of the asset at the reporting reference date as provided by the<br>nominated credit assessment institution (ECAI).<br>If an issue rating is not available, the item shall be left blank.<br>In case ‘Multiple ECAI’ is reported in C0330 report the most representative external<br>rating.|

5.5.2023 EN Official Journal of the European Union L 120/1199

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0330|Nominated ECAI|Identify the credit assessment institution (ECAI) giving the external rating in C0320, by<br>using the name of the ECAI as published on ESMA’s website. In case of ratings issued<br>by subsidiaries of the ECAI please report the parent ECAI (the reference is made to<br>ESMA list of credit rating agencies registered or certified in accordance with Regulation<br>(EC) No 1060/2009 on credit rating agencies).<br>Applicable at least to CIC categories 1 – Government bonds, 2 – Corporate bonds, 5 –<br>Structured notes, 6 – Collateralised securities and 8 – Mortgages and Loans, (other than<br>CIC 87 and CIC 88), where available.<br>This item shall be reported where External rating (C0320) is reported. In case ‘No ECAI<br>has been nominated and a simplification is used to calculate the SCR’, the External<br>rating (C0320) shall be left blank and in Credit quality step (C0340) one of the<br>following options shall be used: 2a; 3a or 3b.|
|C0340|Credit quality step|Applicable to any asset for which Credit quality step needs to be attributed for the<br>purpose of SCR calculation.<br>Identify the credit quality step attributed to the asset, as defined by Article 109a(1) of<br>Directive 2009/138/EC, by applying the mapping table prescribed in Implementing<br>Regulation (EU) 2016/1800.<br>The credit quality step shall in particular reflect any readjustments to the credit quality<br>made internally by the undertakings that use the standard formula.<br>This item is not applicable to assets for which undertakings using internal model use<br>internal ratings. If undertakings using internal model do not use internal rating, this<br>item shall be reported.<br>One of the options in the following closed list shall be used:<br>0 – Credit quality step 0<br>1 – Credit quality step 1<br>2 – Credit quality step 2<br>2a – Credit quality step 2 due to the application of Article 176a of Delegated Regu­<br>lation (EU) 2015/35 for unrated bonds and loans<br>3 – Credit quality step 3<br>3a – Credit quality step 3 due to the application of simplified calculation under<br>Article 105a of Delegated Regulation (EU) 2015/35<br>3b – Credit quality step 3 due to the application of Article 176a of Delegated Regu­<br>lation (EU) 2015/35 for unrated bonds and loans<br>4 – Credit quality step 4<br>5 – Credit quality step 5<br>6 – Credit quality step 6<br>9 – No rating available|

L 120/1200 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0350|Internal rating|Applicable at least to CIC categories 1- Government bonds, 2 – Corporate bonds, 5 –<br>Structured notes, 6 – Collateralised securities and 8 – Mortgages and Loans, (other than<br>CIC 87 and CIC 88), where available.<br>Internal rating of assets for undertakings using internal ratings.<br>For undertakings applying a matching adjustment the item shall be reported to the<br>extent that the internal ratings are used to calculate the fundamental spread referred to<br>in Article 77c(2).|
|C0360|Duration|Only applies to CIC categories 1 – Government bonds, 2 – Corporate bonds, 4 –<br>Collective Investments Undertakings (when applicable, e.g. for collective investment<br>undertaking mainly invested in bonds), 5 – Structured notes and 6 – Collateralised<br>securities.<br>Asset duration, defined as the ‘residual modified duration’ (modified duration calculated<br>based on the remaining time for maturity of the security, counted from the reporting<br>reference date). For assets without fixed maturity the first call date shall be used but the<br>probability of the call option being exercised shall be taken into account. The duration<br>shall be calculated based on economic value.|
|C0370|Unit Solvency II price|Amount in reporting currency for the asset, if relevant.<br>This item shall be reported if a ‘quantity’ (C0130) has been provided in the first part of<br>the template (‘Information on positions held’).<br>This item shall not be reported if item Unit percentage of par amount Solvency II price<br>(C0380) is reported.|
|C0380|Unit percentage of par<br>amount Solvency II price|Amount in percentage of par value, clean price without accrued interest, for the asset, if<br>relevant.<br>This item shall be reported if a ‘par amount’ information (C0140) has been provided in<br>the first part of the template (‘Information on positions held’) except for CIC 71 and<br>CIC category 9 – Property.<br>This item shall not be reported if item Unit Solvency II price (C0370) is reported.|
|C0390|Maturity date|Only applicable for CIC categories 1 – Government bonds, 2 – Corporate bonds, 5 –<br>Structured notes, 6 – Collateralised securities, and 8 – Mortgages and Loans, CIC 74 and<br>CIC 79.<br>Identify the ISO 8601 (yyyy–mm–dd) code of the maturity date.<br>It corresponds always to the maturity date, even for callable securities.<br>The following shall be considered:<br>— For perpetual securities use ‘9999–12–31’;<br>— For CIC 87 and CIC 88, the weighted (based on the loan amount) remaining<br>maturity is to be reported.|

5.5.2023 EN Official Journal of the European Union L 120/1201

_**S.06.03 – Collective investment undertakings – look–through approach**_

_General comments:_

This section relates to the 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. Considering proportionality and specific instructions of the template, 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.

The template shall include information corresponding to 100 % of the value invested in collective investment under­
takings. However for the identification of countries the look–through shall be implemented in order to identify the
exposures of 90 % of the total value of the funds minus the amounts related to CIC 8 and 9, and for the identification
of currencies the look–through shall be implemented in order to identify the exposures of 90 % of the total value of the
funds. Groups shall ensure that the 10 % not identified by country is diversified across geographical areas, for example
that not more than 5 % is in one single country. The look-through shall be applied by groups starting from the major,
considering the amount invested, to the lowest single fund and the approach shall be kept consistent over time.

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Collective Investments<br>Undertaking ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the group, when the options above are not available, and must be<br>consistent over time.|

L 120/1202 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020|Collective Investments<br>Undertaking ID Code<br>type|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following<br>closed list shall be used:<br>1 – ISO/6166 for ISIN<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures number assigned<br>by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the group|
|C0030|Underlying asset category|Identify the assets categories, receivables and derivatives within the collective investment<br>undertaking. One of the options in the following closed list shall be used:<br>1 – Government bonds<br>2 – Corporate bonds<br>3L – Listed equity<br>3X – Unlisted equity<br>4 – Collective Investment Undertakings<br>5 – Structured notes<br>6 – Collateralised securities<br>7 – Cash and deposits<br>8 – Mortgages and loans<br>9 – Properties<br>0 – Other investments (including receivables)<br>A – Futures<br>B – Call Options<br>C – Put Options<br>D – Swaps<br>E – Forwards<br>F – Credit derivatives<br>L – Liabilities<br>Category ‘4 – Collective Investment Units’ shall be used only for non–material residual values<br>for both ‘funds of funds’ and any other fund.|

5.5.2023 EN Official Journal of the European Union L 120/1203

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040|Country of issue|Breakdown of each asset category identified in C0030 by issuer country. Identify the country<br>of localisation of the issuer.<br>The localisation of the issuer is assessed by the address of the entity issuing the asset.<br>One of the options shall be used:<br>— ISO 3166–1 alpha–2 code<br>— XA: Supranational issuers<br>— EU: European Union Institutions<br>— AA: aggregated countries due to application of threshold<br>This item is not applicable to Categories 7, 8 and 9 as reported in C0030.|
|C0050|Currency|Identify whether the currency of the asset category is the reporting currency or a foreign<br>currency. All other currencies than the reporting currency are referred to as foreign<br>currencies. One of the options in the following closed list shall be used:<br>1 – Reporting currency<br>2 – Foreign currency<br>3 – Aggregated currencies due to application of threshold|
|C0060|Total amount|Total amount invested by asset category, country and currency through collective investment<br>undertakings.<br>For liabilities a positive amount shall be reported, unless the item is a derivative liability.<br>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 the 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.

L 120/1204 EN Official Journal of the European Union 5.5.2023

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 aggre­
gation 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.

5.5.2023 EN Official Journal of the European Union L 120/1205

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 undertaking;

— The structured products held by other related undertakings under method 2 shall not be included.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Legal name of the<br>undertaking|Identify the legal name of the undertaking within the scope of group supervision that holds<br>the structured product.<br>This item shall be filled in only when it relates to structured products held by participating<br>undertakings, insurance holding companies or mixed–financial holding companies and<br>subsidiaries under deduction and aggregation method.|
|C0020|Identification code of the<br>undertaking|Identification code by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the scope of group supervision: identification code used in the local market, attributed by<br>the undertaking’s competent supervisory authority;<br>— For non–EEA undertakings and non–regulated undertakings within the scope of group<br>supervision, identification code will be provided by the group. When allocating an<br>identification code to each non–EEA or non–regulated undertaking, the group should<br>comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the<br>country of the undertaking + 5 digits|

L 120/1206 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030|Type of code of the ID of<br>the undertaking|Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0040|Asset ID Code|The Identification code of the structured product, as reported in S.06.02 using the following<br>priority:<br>— ISO 6166 ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available. The code<br>used shall be kept consistent over time and shall not be reused for other product.<br>When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more<br>different currencies, it is necessary to specify the Asset ID code and the ISO 4217 alphabetic<br>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<br>closed list shall be used:<br>1 – ISO/6166 for ISIN<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures number assigned<br>by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more<br>different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217<br>alphabetic code of the currency, the Asset ID Code Type shall refer to option 99 and the<br>option of the original Asset ID Code, as in the following example for which the code<br>reported was ISIN code + currency: ‘99/1’.|

5.5.2023 EN Official Journal of the European Union L 120/1207

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060|Collateral type|Identify the type of collateral, using the assets categories defined in Annex IV – Assets<br>Categories. One of the options in the following closed list shall be used:<br>1 – Government bonds<br>2 – Corporate bonds<br>3 – Equity<br>4 – Collective Investment Undertakings<br>5 – Structured notes<br>6 – Collateralised securities<br>7 – Cash and deposits<br>8 – Mortgages and loans<br>9 – Properties<br>0 – Other investments<br>10 – No collateral<br>When more than one category of collateral exists for one single structured product, the most<br>representative one shall be reported.|
|C0070|Type of structured<br>product|Identify the type of structure of the product. One of the options in the following closed list<br>shall be used:<br>1 – Credit linked notes<br>Security or deposit with an embedded credit derivative (e.g. credit default swaps or credit<br>default options)<br>2 – Constant maturity swaps<br>(security with an embedded interest rate swap (‘IRS’), where the floating interest portion is<br>reset periodically according to a fixed maturity market rate.)<br>3 – Asset backed securities<br>(security that has an asset as collateral.)<br>4 – Mortgage backed securities<br>(security that has real estate as collateral.)<br>5 – Commercial mortgage backed securities<br>(security that has real estate as collateral such as retail properties, office properties, industrial<br>properties, multifamily housing and hotels.)<br>6 – Collateralised debt obligations|

L 120/1208 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||(structured debt security backed by a portfolio consisting of secured or unsecured bonds<br>issued by corporate or sovereign obligators, or secured or unsecured loans made to corporate<br>commercial and industrial loan costumers of lending banks.)<br>7 – Collateralised loan obligations<br>(security that has as underlying a trust of a portfolio of loans where the cash–flows from the<br>security are derived from the portfolio.)<br>8 – Collateralised mortgage obligations<br>(investment–grade security backed by a pool of bonds, loans and other assets.)<br>9 – Interest rate–linked notes and deposits<br>10 – Equity–linked and Equity Index Linked notes and deposits<br>11 – FX and commodity–linked notes and deposits<br>12 – Hybrid linked notes and deposits<br>(it includes real estate and equity securities)<br>13 – Market–linked notes and deposits<br>14 – Insurance–linked notes and deposits, including notes covering Catastrophe and Weather<br>Risk as well as Mortality Risk<br>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<br>closed list shall be used:<br>1 – Full capital protection<br>2 – Partial capital protection<br>3 – No capital protection|
|C0090|Underlying security/<br>index/portfolio|Describe the type of underlying. One of the options in the following closed list shall be used:<br>1 – Equity and Funds (a selected group or basket of equities)<br>2 – Currency (a selected group or basket of currencies)<br>3 – Interest rate and yields (bond indices, yield curves, differences in prevailing interest rates<br>on shorter and longer–term maturities, credit spreads, inflation rates and other interest rate<br>or yield benchmarks)<br>4 – Commodities (a selected, basic good or group of goods)|

5.5.2023 EN Official Journal of the European Union L 120/1209

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||5 – Index (performance of a selected index)<br>6 – Multi (allowing for a combination of the possible types listed above)<br>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<br>options in the following closed list shall be used:<br>1 – Call by the buyer<br>2 – Call by the seller<br>3 – Put by the buyer<br>4 – Put by the seller<br>5 – Any combination of the previous options<br>6 – Not applicable|
|C0110|Synthetic structured<br>product|Identify if it is a structured products without any transfer of assets (e.g. products that will not<br>give rise to any delivery of assets, except cash, if an adverse/favourable event occurs). One of<br>the options in the following closed list shall be used:<br>1 – Structured product without any transfer of asset<br>2 – Structured product with transfer of asset|
|C0120|Prepayment structured<br>product|Identify if it is a structured products which have the possibility of prepayment, considered as<br>an early unscheduled return of principal. One of the options in the following closed list shall<br>be used:<br>1 – Prepayment structured product<br>2 – Not a prepayment structured product|
|C0130|Collateral value|Total amount of collateral attached to the structured product despite the nature of the<br>collateral.<br>In case of collateralisation on a portfolio basis, only the value referred to the single contract<br>must be reported and not the total.|
|C0140|Collateral portfolio|This item informs if the collateral to the structured product covers only one structured<br>product or more than one structured product that is held by the undertaking. Net<br>positions refer to the positions held on structured products. One of the options in the<br>following closed list shall be used:<br>1 – Collateral calculated on the basis of net positions resulting from a set of contracts<br>2 – Collateral calculated on the basis of a single contract<br>10 – No collateral|

L 120/1210 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0150|Fixed annual return|Identify the coupon (reported as a decimal), if applicable, for CIC categories 5 (Structured<br>notes) and 6 (Collateralised securities).|
|C0160|Variable annual return|Identify variable rate of return if applicable, for CIC categories 5 (Structured notes) and 6<br>(Collateralised securities). It is most commonly identified as a benchmark market rate plus a<br>spread, or as dependent on the performance of a portfolio or index (underlying dependent)<br>or more complex returns set by the path of the underlying asset’s price (path dependent),<br>among others. When needed this item may be reported as a string to reflect how the return<br>is calculated.|
|C0170|Loss given default|The percentage (reported as a decimal,) of the invested amount that will not be recovered<br>following default, if applicable, for CIC categories 5 (Structured notes) and 6 (Collateralised<br>securities).<br>If information is not defined in the contract this item shall not be reported. This item is not<br>applicable for non–credit structured product.|
|C0180|Attachment point|The contractually defined loss percentage (reported as a decimal) above which the losses<br>affect the structured product, if applicable, for CIC categories 5 (Structured notes) and 6<br>(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<br>to affect the structured product, if applicable, for CIC categories 5 (Structured notes) and 6<br>(Collateralised securities). This item is not applicable for non–credit structured product.|

_**S.08.01 – Open derivatives**_

_General comments:_

This section relates to the 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.

This template covers derivatives traded on a stock exchange or equivalent centralised market, as well as derivatives
traded over-the-counter.

When a derivative is traded on a stock exchange or equivalent centralised market, the counterparty is that a stock
exchange or equivalent centralised market and not the end-counterparty, as is the case for derivatives traded over-thecounter.

Derivatives are considered assets if their Solvency II value is positive or zero. They are considered liabilities if their
Solvency II value is negative. Both derivatives considered as assets or considered as liabilities shall be included.

5.5.2023 EN Official Journal of the European Union L 120/1211

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 non-monetary variables, 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:

L 120/1212 EN Official Journal of the European Union 5.5.2023

— 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:

a) through a decision of the national supervisory authority under Article 254(2) of the Directive 2009/138/EC; or

b) through a decision of the national supervisory authority in the cases where the insurance and reinsurance under­
takings have in place outsourcing arrangements in the area of investments that lead to this specific information not
being available directly to the undertaking.

5.5.2023 EN Official Journal of the European Union L 120/1213

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Information on_<br>_positions held_|||
|C0010|Legal name of the<br>undertaking|Identify the legal name of the undertaking within the scope of group supervision that<br>holds the derivative.<br>This item shall be filled in only when it relates to derivatives held by participating<br>undertakings, insurance holding companies, mixed–financial holding companies and<br>subsidiaries under deduction and aggregation method.|
|C0020|Identification code of the<br>undertaking|Identification code by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings<br>within the scope of group supervision: identification code used in the local market,<br>attributed by the undertaking’s competent supervisory authority;<br>— For non–EEA undertakings and non–regulated undertakings within the scope of<br>group supervision, identification code will be provided by the group. When allo­<br>cating an identification code to each non–EEA or non–regulated undertaking, the<br>group should comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the<br>country of the undertaking + 5 digits|
|C0030|Type of code of the ID of<br>the undertaking|Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0040|Derivative ID Code|Derivative ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available, and<br>must be consistent over time|

L 120/1214 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0041|Unique Transaction<br>Identifiers|Identify the Trade IDs used in the trade reports to trade repositories according to<br>Regulation (EU) No 648/2012 of the European Parliament and of the Council on<br>OTC derivatives, central counterparties and trade repositories.<br>As many Trade IDs as needed to build the position being reported should be reported<br>in this item. The trade IDs shall be reported separated by commas.<br>This item shall be reported with ‘No ID’ when the derivative not in the scope of<br>Regulation (EU) No 648/2012.|
|C0050|Derivative ID Code type|Type of ID Code used for the ‘Derivative ID Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO/6166 for ISIN<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures number<br>assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking|
|C0060|Portfolio|Distinction between life, non–life, shareholder’s funds, general (no split) and ring-fenced<br>funds.<br>Underlying derivatives of life technical provisions shall be assigned to life portfolio and<br>underlying derivatives of non-life technical provisions shall be assigned to non-life<br>portfolio (by applying the available most precise split).<br>One of the options in the following closed list shall be used:<br>1 – Life<br>2 – Non–life<br>3 – Ring fenced funds<br>4 – Other internal fund<br>5 – Shareholders’ funds<br>6 – General<br>The split is not mandatory, unless otherwise required by the national supervisory<br>authority, except for identifying ring fenced funds, but shall be reported if the under­<br>taking uses it internally. When an undertaking does not apply a split ‘general’ shall be<br>used.|

5.5.2023 EN Official Journal of the European Union L 120/1215

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0070|Fund number|Applicable to derivatives held in ring fenced funds or other internal funds defined at<br>national level, in particular regarding funds (asset portfolios) supporting life products.<br>Number or code which is attributed by the undertaking, corresponding to the unique<br>number or code assigned to each fund. This number or code has to be consistent over<br>time and shall be used to identify the same funds in other templates (e.g. in S.06.02). It<br>shall not be re–used for a different fund.|
|C0080|Derivatives held in unit<br>linked and index linked<br>contracts|Identify the derivatives that are held by unit linked and index linked contracts. One of<br>the options in the following closed list shall be used:<br>1 – Unit–linked or index–linked<br>2 – Neither unit–linked nor index–linked|
|C0090|Instrument underlying<br>the derivative|ID Code of the instrument (asset or liability) underlying the derivative contract. This<br>item is to be provided only for derivatives that have a single or multiple underlying<br>instruments in the undertakings’ portfolio. An index is considered a single instrument<br>and shall be reported.<br>Identification code of the instrument underlying the derivative using the following<br>priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking for the underlying instrument when the options<br>above are not available and must be unique and consistent over time for that<br>instrument;<br>— ‘Multiple assets/liabilities’, if the underlying assets or liabilities are more than one.<br>If the underlying instrument is an index, then the code of the index shall be reported.|
|C0100|Type of code of asset or<br>liability underlying the<br>derivative|Type of ID Code used for the ‘Instrument underlying the derivative’ item. One of the<br>options in the following closed list shall be used:<br>1 – ISO/6166 for ISIN<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures number<br>assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)|

L 120/1216 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking in case that none of the above options are<br>available. This option shall also be used for the cases of ‘Multiple assets/liabilities ’ and<br>indexes.|
|C0110|Use of derivative|Describe the use of the derivative (micro/macro hedge, efficient portfolio management).<br>Micro hedge refers to derivatives covering a single financial instrument (asset or<br>liability), forecasted transaction or other liability.<br>Macro hedge refers to derivatives covering a set of financial instruments (assets or<br>liabilities), forecasted transactions or other liabilities.<br>Efficient portfolio management refers usually to operations where the manager wishes<br>to improve a portfolio’ income by exchanging a (lower) cash–flow pattern by another<br>with a higher value, using a derivative or set of derivatives, without changing the asset’<br>portfolio composition, having a lower investment amount and less transaction costs.<br>One of the options in the following closed list shall be used:<br>1 – Micro hedge<br>2 – Macro hedge<br>3 – Matching assets and liabilities cash–flows used in the context of matching<br>adjustment portfolios<br>4 – Efficient portfolio management, other than ‘Matching assets and liabilities cash–<br>flows’ used in the context of matching adjustment portfolios|
|C0131|Notional amount of the<br>derivative|The amount covered or exposed to the derivative, reported in the original currency.<br>For futures and options it corresponds to contract size multiplied by the trigger value<br>and by the number of contracts reported in that line. For swaps and forwards it<br>corresponds to the contract amount of the contracts reported in that line. When the<br>trigger value corresponds to a range, the average value of the range shall be used.<br>The notional amount refers to the amount that is being hedged/invested (when not<br>covering risks). If several trades occur, it shall be the net amount at the reporting date.|

5.5.2023 EN Official Journal of the European Union L 120/1217

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0140|Buyer/Seller|Only for futures and options, swaps and credit derivatives contracts.<br>Identify whether the derivative contract was bought or sold.<br>The buyer and seller position for swaps is defined relative to the security or notional<br>amount and the swap flows.<br>A seller of a swap owns the security or notional amount at the contract inception and<br>agrees to deliver during the contract term that security or notional amount, including<br>any other outflows related to the contract, when applicable.<br>A buyer of a swap shall own the security or the notional amount at the end of the<br>derivatives contact and shall receive during the contract term that security or notional<br>amount, including any other inflows related to the contract, when applicable.<br>One of the options in the following closed list shall be used, with the exception of<br>Interest Rate Swaps:<br>1 – Buyer<br>2 – Seller<br>For interest rate swaps one of the options in the following closed list shall be use:<br>3 – FX–FL: Deliver fixed–for–floating<br>4 – FX–FX: Deliver fixed–for–fixed<br>5 – FL–FX: Deliver floating–for–fixed<br>6 – FL–FL: Deliver floating–for–floating|
|C0150|Premium paid to date|The payment made (if bought), for options and up–front, and periodical premium<br>amounts paid for swaps, since the moment the undertaking entered into the derivative<br>contract.|
|C0160|Premium received to date|The payment received (if sold), for options and up–front, and periodical premium<br>amounts received for swaps, since the moment the undertaking entered into the<br>derivative contract.|
|C0170|Number of contracts|Number of similar derivative contracts reported in the line. It shall be the number of<br>contracts entered into. For Over–TheCounter derivatives, e.g. one swap contract, ‘1’<br>shall be reported, if ten swaps with the same characteristics, ‘10’ shall be reported.<br>The number of contracts can be non-integer, when there is a need to split contracts.<br>The number of contracts shall be the ones outstanding at the reporting date.|

L 120/1218 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0180|Contract size|Number of underlying assets in the contract (e.g. for equity futures it is the number of<br>equities to be delivered per derivative contract at maturity, for bond futures it is the<br>reference amount underlying each contract).<br>The way the contract size is defined varies according with the type of instrument. For<br>futures on equities it is common to find the contract size defined as a function of the<br>number of shares underlying the contract.<br>For futures on bonds, it is the bond nominal amount underlying the contract.<br>Only applicable for futures and options.|
|C0190|Maximum loss under<br>unwinding event|Maximum amount of loss if an unwinding event occurs. Applicable to CIC category F.<br>Where a credit derivative is 100 % collateralised, the maximum loss under an<br>unwinding event is zero.|
|C0200|Swap outflow amount|Amount delivered under the swap contract (other than premiums), during the reporting<br>period. Corresponds to interest paid for IRS and amounts delivered for currency swaps,<br>credit swaps, total return swaps and other swaps.<br>In the cases where the settlement is made on a net basis only one of the items C0200<br>and C0210 shall be reported.|
|C0210|Swap inflow amount|Amount received under the swap contract (other than premiums), during the reporting<br>period. Corresponds to interest received for IRS and amounts received for currency<br>swaps, credit swaps, total return swaps and other swaps.<br>In the cases where the settlement is made on a net basis only one of the items C0200<br>and C0210 shall be reported.|
|C0220|Initial date|Identify the ISO 8601 (yyyy–mm–dd) code of the date when obligations under the<br>contract come into effect.<br>When various dates occur for the same derivative, only the one regarding the first trade<br>date of the derivative and only one row for each derivative (no different rows for each<br>trade) reflecting the total amount invested in that derivative considering the different<br>dates of trade shall be reported.<br>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<br>a duration measure is applicable.<br>Calculated as the net duration between in and out flows from the derivative, when<br>applicable.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0240|Solvency II value|Value of the derivative as of the reporting date calculated as defined by Article 75 of<br>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<br>following closed list shall be used:<br>1 – quoted market price in active markets for the same assets or liabilities<br>2 – quoted market price in active markets for similar assets or liabilities<br>3 – alternative valuation methods<br>6 – market valuation according to Article 9(4) of Delegated Regulation (EU) 2015/35|

|Col1|Col2|Information on derivatives|
|---|---|---|
|C0040|Derivative ID Code|Derivative ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available, and must<br>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<br>closed list shall be used:<br>1 – ISO/6166 for ISIN<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures number assigned<br>by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking|

L 120/1220 EN Official Journal of the European Union 5.5.2023

|Col1|Col2|Information on derivatives|
|---|---|---|
|C0260|Counterparty Name|Name of the counterparty of the derivative. When available, this item shall correspond to the<br>entity name in LEI database. When not available, it shall correspond to the legal name.<br>The following shall be considered:<br>— Name of the exchange market for exchanged traded derivatives; or<br>— Name of Central Counterparty (CCP) for Over–The–Counter derivatives where they are<br>cleared through a CCP; or<br>— Name of the contractual counterparty for the other Over–The–Counter derivatives.|
|C0270|Counterparty Code|Identification code of the counterparty using the following priority:<br>— LEI, when available;<br>— Code attributed by the undertaking, when LEI is not available, which shall be consistent<br>over time.<br>This item is applicable to all counterparties, including for derivatives cleared through a<br>central counterparty, in which case the Counterparty code refers to that central counterparty.|
|C0280|Type of counterparty<br>code|Identification of the code used for the ‘Counterparty Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0290|External rating|Only applicable to Over–The–Counter derivatives.<br>The rating of the counterparty of the derivative at the reporting reference date as provided by<br>the nominated credit assessment institution (ECAI).<br>This item is not applicable to derivatives for which undertakings using internal model use<br>internal ratings. If undertakings using internal model do not use internal rating, this item<br>shall be reported.<br>If an issuer rating is not available, the item shall be left blank.<br>In case ‘Multiple ECAI’ is reported in C0300 the most representative external rating shall be<br>reported.|
|C0300|Nominated ECAI|Identify the credit assessment institution (ECAI) giving the external rating in C0290, by using<br>the name of the ECAI as published on ESMA’s website. In case of ratings issued by<br>subsidiaries of the ECAI the parent ECAI shall be reported (the reference is made to ESMA<br>list of credit rating agencies registered or certified in accordance with Regulation (EC)<br>No 1060/2009 on credit rating agencies).<br>— This item shall be reported when External rating (C0290) is reported.|

5.5.2023 EN Official Journal of the European Union L 120/1221

|Col1|Col2|Information on derivatives|
|---|---|---|
|C0310|Credit quality step|Identify the credit quality step attributed to the counterparty of the derivative, as defined by<br>Article 109a(1) of Directive 2009/138/EC. The credit quality step shall reflect any read­<br>justments to the credit quality made internally by the undertakings that use the standard<br>formula.<br>This item is not applicable to derivatives for which undertakings using internal model use<br>internal ratings. If undertakings using internal model do not use internal rating, this item<br>shall be reported.<br>One of the options in the following closed list shall be used:<br>0 – Credit quality step 0<br>1 – Credit quality step 1<br>2 – Credit quality step 2<br>3 – Credit quality step 3<br>4 – Credit quality step 4<br>5 – Credit quality step 5<br>6 – Credit quality step 6<br>9 – No rating available|
|C0320|Internal rating|Internal rating of derivatives for undertakings using internal ratings.<br>For undertakings applying a matching adjustment the internal rating shall be reported to the<br>extent that the internal ratings are used to calculate the fundamental spread referred to in<br>Article 77c(2).|
|C0330|Counterparty group|Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other<br>than an exchange market and Central Counterparty (CCP).<br>Name of the ultimate parent entity of counterparty. When available, this item shall<br>correspond to the entity name in the Legal Entity Identifier (LEI) database. When not<br>available, it shall correspond to the legal name.|
|C0340|Counterparty group code|Only applicable to Over–The–Counter derivatives, regarding contractual counterparties other<br>than an exchange market and Central Counterparty (CCP).<br>Identification code of the counterparty using the following priority:<br>— LEI when available<br>— Code attributed by the undertaking, when LEI is not available, which shall be consistent<br>over time<br>When non-applicable this item shall not be reported.|

L 120/1222 EN Official Journal of the European Union 5.5.2023

|Col1|Col2|Information on derivatives|
|---|---|---|
|C0350|Type of counterparty<br>group code|Identification of the code used for the ‘Counterparty group Code’ item. One of the options in<br>the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0360|Contract name|Name of the derivative contract.|
|C0370|Currency|The ISO 4217 alphabetic code of the currency of the derivative shall be identified, i.e.<br>currency of the notional amount of the derivative (e.g. option to have having an underlying<br>amount in USD, currency for which the notional amount is expressed contractually for FX<br>swap).|
|C0371|Currency of price|The ISO 4217 alphabetic code of the currency of the price of the derivative shall be<br>identified, i.e. currency of the amount exchanged against the notional amount of the<br>derivative. For example, if the undertaking is paying (or receiving) currency A for the<br>notional amount (currency B), the currency of the price is A. The currency of the notional<br>amount is B, reported in (C0370).|
|C0380|CIC|Complementary Identification Code used to classify assets, as set out in Annex – VI CIC Table<br>of this Regulation. When classifying derivatives using the CIC table, undertakings shall take<br>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<br>the par amount), currency exchange rate or interest rate for forwards, etc.<br>Not applicable to CIC D3 – Interest rate and currency swaps. For CIC F1 – Credit default<br>swaps it shall not be completed if not possible.<br>In the case of more than one trigger over time, report the next trigger occurring.<br>When the derivative has a range of trigger values, report the set separated by comma ‘,’ if the<br>range is not continuous and report the range separated by ‘–’ if it is continuous.|
|C0400|Unwind trigger of<br>contract|The event that causes the unwinding of the contract, out of the regular expiration or term<br>conditions, shall be identified. One of the options in the following closed list shall be used:<br>1 – Bankruptcy of the underlying or reference entity<br>2 – Adverse fall in value of the underlying reference asset<br>3 – Adverse change in credit rating of the underlying assets or entity<br>4 – Novation, i.e. the act of replacing an obligation under the derivative with a new<br>obligation, or replacing a party of the derivative with a new party<br>5 – Multiple events or a combination of events<br>6 – Other events not covered by the previous options<br>9 – No unwind trigger|

5.5.2023 EN Official Journal of the European Union L 120/1223

|Col1|Col2|Information on derivatives|
|---|---|---|
|C0430|Maturity date|Identify the contractually defined ISO 8601 (yyyy–mm–dd) code of the date of close of the<br>derivative contract, whether at maturity date, expiring date for options (European or<br>American), etc.|
|C0440|Swap delivered|Identify what the undertaking delivers under the swap contract (E.g.: Euribor + 0,5 %;<br>2,3 %; EUR).|
|C0450|Swap received|Identify what the undertaking receives under the swap contract (E.g.: Euribor + 0,5 %;<br>2,3 %; EUR).|

_**S.09.01 – Information on gains/income and losses in the period**_

_General comments:_

This section relates to the 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;

L 120/1224 EN Official Journal of the European Union 5.5.2023

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Legal name of the<br>undertaking|Identify the legal name of the undertaking within the scope of group supervision for which<br>the return on investment relates to.<br>This item shall be filled in only when it relates to the return on investment by asset category<br>for assets held by subsidiaries consolidated under deduction and aggregation method.<br>The cell shall be filled in only when it relates to the list portfolio by portfolio of assets, each<br>reported by asset category, held by subsidiaries under method 2.<br>When the cell is filled in, the portfolios held by subsidiaries under method 2 cannot be<br>reconciled with template S.06.02.<br>When the cell is blank, the portfolios held by the group can be reconciled with template<br>S.06.02.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020|Identification code of the<br>undertaking|Identification code by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the scope of group supervision: identification code used in the local market, attributed by<br>the undertaking’s competent supervisory authority;<br>— For non–EEA undertakings and non–regulated undertakings within the scope of group<br>supervision, identification code will be provided by the group. When allocating an<br>identification code to each non–EEA or non–regulated undertaking, the group should<br>comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the<br>country of the undertaking + 5 digits|
|C0030|Type of code of the ID of<br>the undertaking|Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0040|Asset category|Identify the asset categories present in the portfolio.<br>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<br>funds.<br>Gains/income and losses regarding assets underlying life technical provisions shallbe assigned<br>to life portfolio and gains/income and losses regarding assets underlying non-life technical<br>provisions shall be assigned to non-life portfolio (by applying the available most precise<br>split).<br>One of the options in the following closed list shall be used:<br>1 – Life<br>2 – Non–life<br>3 – Ring fenced funds<br>4 – Other internal funds<br>5 – Shareholders’ funds<br>6 – General<br>The split is not mandatory, unless otherwise required by the national supervisory authority,<br>except for identifying ring fenced funds, but shall be reported if the undertaking uses it<br>internally. When an undertaking does not apply a split ‘general’ shall be used.|

L 120/1226 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060|Asset held in unit linked<br>and index linked<br>contracts|Identify the assets that are held by unit linked and index linked contracts. One of the options<br>in the following closed list shall be used:<br>1 – Unit–linked or index–linked<br>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<br>receive a dividend already recognised at the beginning of the reporting period, plus the right<br>to receive a dividend recognised at the end of the reporting period. Applicable to dividend<br>paying assets such as equity, preferred securities and collective investment undertakings.<br>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<br>plus accrued interest, at the end of the reporting period.<br>Includes interest received when the asset is sold/matured or when the coupon is received.<br>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<br>accrued rent, at the end of the reporting period.<br>Includes also rents received when the asset is sold or matured.<br>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.<br>The gains and losses are calculated as the difference between selling or maturity value and the<br>value according to Article 75 of Directive 2009/138/EC at the end of the prior reporting<br>year (or, in case of assets acquired during the reporting period, the acquisition value).<br>The net value can be positive, negative or zero.<br>This calculation shall be performed without interest accrued.|
|C0110|Unrealised gains and<br>losses|Unrealised gains and losses resulting from assets not sold nor matured during the reporting<br>period.<br>The unrealised gains and losses are calculated as the difference between the value according<br>to Article 75 of Directive 2009/138/EC at the end of the reporting year end and the value<br>according to Article 75 of Directive 2009/138/EC at the end of the prior reporting year (or,<br>in case of assets acquired during the reporting period, the acquisition value).<br>The net value can be positive, negative or zero.<br>This calculation shall be performed without interest accrued.|

5.5.2023 EN Official Journal of the European Union L 120/1227

_**S.10.01 – Securities lending and repos**_

_General comments:_

This section relates to the 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 also include the liquidity swaps referred to in Article 309(2)(f) of 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 aggre­
gation 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:

L 120/1228 EN Official Journal of the European Union 5.5.2023

— 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.

5.5.2023 EN Official Journal of the European Union L 120/1229

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Legal name of the<br>undertaking|Identify the legal name of the undertaking within the scope of group supervision that holds<br>the repo and securities lending.<br>This item shall be filled in only when it relates to the repos and securities lending contracts<br>held by participating undertakings, insurance holding companies or mixed–financial holding<br>companies and subsidiaries under deduction and aggregation method.|
|C0020|Identification code of the<br>undertaking|Identification code by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the scope of group supervision: identification code used in the local market, attributed by<br>the undertaking’s competent supervisory authority;<br>— For non–EEA undertakings and non–regulated undertakings within the scope of group<br>supervision, identification code will be provided by the group. When allocating an<br>identification code to each non–EEA or non–regulated undertaking, the group should<br>comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the<br>country of the undertaking + 5 digits|

L 120/1230 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030|Type of code of the ID of<br>the undertaking|Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0040|Portfolio|Distinction between life, non–life, shareholder’s funds, general (no split) and ring-fenced<br>funds. Underlying assets of life technical provisions shall be assigned to life portfolio and<br>underlying assets of non-life technical provisions shall be assigned to non-life portfolio (by<br>applying the available most precise split).<br>One of the options in the following closed list shall be used:<br>1 – Life<br>2 – Non–life<br>3 – Ring fenced funds<br>4 – Other internal fund<br>5 – Shareholders’ funds<br>6 – General<br>The split is not mandatory, unless otherwise required by the national supervisory authority,<br>except for identifying ring fenced funds, but shall be reported if the undertaking uses it<br>internally. When an undertaking does not apply a split ‘general’ shall be used.<br>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<br>national markets, in particular regarding funds (asset portfolios) supporting life products.<br>Number or code which is attributed by the undertaking, corresponding to the unique number<br>or code assigned to each fund. This number or code has to be consistent over time and shall<br>be used to identify the same funds in other templates (e.g. in S.06.02). It shall not be re–used<br>for a different fund.<br>The Fund Number is not mandatory, unless otherwise required by the national supervisory<br>authority.|
|C0060|Asset category|Identify the asset categories of the underlying asset lent/provided as part of a securities<br>lending transactions or repurchase agreements).<br>Use the categories defined in Annex IV – Assets Categories of this Regulation.|

5.5.2023 EN Official Journal of the European Union L 120/1231

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0070|Counterparty Name|Name of the counterparty of the contract.<br>When available, this item corresponds to the entity name in the LEI database. When not<br>available, corresponds to the legal name.|
|C0080|Counterparty code|Identification code of the counterparty using the Legal Entity Identifier (LEI) if available.<br>If none is available, this item shall not be reported.|
|C0090|Type of counterparty<br>code|Identification of the code used for the ‘Counterparty Code’ item. One of the options in the<br>following closed list shall be used:<br>1 – LEI<br>9 – None|
|C0100|Counterparty asset<br>category|Identify the most significant asset category borrowed/received as part of a securities lending<br>transactions or repurchase agreements.<br>Use the asset categories defined in Annex IV – Assets Categories of this Regulation.|
|C0110|Asset held in unit–linked<br>and index–linked<br>contracts|Identify if the underlying asset identified in C0060 is held by unit linked and index linked<br>contracts. One of the options in the following closed list shall be used:<br>1 – Unit–linked or index–linked<br>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<br>the securities lending. One of the options in the following closed list shall be used:<br>1 – Buyer in a repo<br>2 – Seller in a repo<br>3 – Lender in a securities lending<br>4 – Borrower in a securities lending|
|C0130|Near leg amount|Represents the following amounts:<br>— Buyer in a repo: amount received at the contract inception<br>— Seller in a repo: amount ceded at the contract inception<br>— Lender in a securities lending: amount received as guarantee at the contract inception<br>— Borrower in a securities lending: amount or market value of the securities received at the<br>contract inception|

L 120/1232 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0140|Far leg amount|This item is only applicable for repos and represents the following amounts:<br>— Buyer in a repo: amount ceded at the contract maturity<br>— 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<br>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<br>is on an open call basis, there is usually a date when the contract expires. In these cases this<br>date must be reported, if no call occurs before.<br>An agreement is considered closed when it has matured, a call occurs or the agreement is<br>cancelled.<br>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.<br>Value of the repo or securities lending contract, following Article 75 of Directive<br>2009/138/EC rules for valuation of contracts.<br>This value can be positive, negative or zero.|

_**S.11.01 – Assets held as collateral**_

_General comments:_

This section relates to the annual submission of information for groups.

This template shall be reported annually when the ratio of the value of assets held as collateral to total balance sheet
exceeds 10 %.

The pool of assets that secure the investment (e.g. the pool of asset that are a collateral for covered bonds) shall not be
reported in this template. The collateral covering reinsurance receivables shall be reported in S.11.01 template.

This template contains an item–by–item list of off–balance sheet assets held as collateral for covering balance sheet at
the end of the reporting period. Collaterals are considered ‘held’ when the undertakings included in the scope described
below or one of undertakings that are part of the group has the ‘right of direct access to the collateral’, so the collateral
has been committed to the entity and it is individually identifiable.

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.

5.5.2023 EN Official Journal of the European Union L 120/1233

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. Real estate held as collateral of the
mortgages related to individuals shall be reported in one single 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.

Template S.11.01 includes the off-balance sheet assets held as collateral for covering balance sheet assets held directly by
the undertaking and these amounts shall in fact be also reported in S.03.01 in C0020/R0100 to R0130.

The template is applicable for method 1 (Accounting consolidation–based method), method 2 (Deduction and aggre­
gation 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 (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 (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;

— 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 (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 (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;

L 120/1234 EN Official Journal of the European Union 5.5.2023

— 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 (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 (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;

— 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 (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 (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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Information on_<br>_positions held_|||
|C0010|Legal name of the<br>undertaking|Identify the legal name of the undertaking within the scope of group supervision that<br>holds the asset as collateral.<br>This item shall be filled in only when it relates to assets held as collateral by partici­<br>pating undertakings, insurance holding companies, mixed–financial holding companies<br>and subsidiaries under deduction and aggregation method.|

5.5.2023 EN Official Journal of the European Union L 120/1235

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020|Identification code of the<br>undertaking|Identification code by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings<br>within the scope of group supervision: identification code used in the local market,<br>attributed by the undertaking’s competent supervisory authority;<br>— For non–EEA undertakings and non–regulated undertakings within the scope of<br>group supervision, identification code will be provided by the group. When allo­<br>cating an identification code to each non–EEA or non–regulated undertaking, the<br>group should comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the<br>country of the undertaking + 5 digits|
|C0030|Type of code of the ID of<br>the undertaking|Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0040|Asset ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available, and<br>must be consistent over time<br>When the same Asset ID Code needs to be reported for one asset that is issued in 2 or<br>more different currencies, it is necessary to specify the Asset ID code and the ISO 4217<br>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<br>closed list shall be used:<br>1 – ISO/6166 for ISIN<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures number<br>assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)|

L 120/1236 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in 2 or<br>more different currencies and the code in C0040 is defined by Asset ID code and the<br>ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option<br>99 and the option of the original Asset ID Code, as in the following example for which<br>the code reported was ISIN code + currency: ‘99/1’.|
|C0060|Name of the<br>counterparty pledging<br>the collateral|The name of the counterpart that is pledging the collateral. When available, this item<br>corresponds to the entity name in the LEI database. When this is not available<br>corresponds to the legal name.<br>When the assets on the balance sheet for which the collateral is held are loans on<br>policies, ‘Policyholder’ shall be reported.|
|C0070|Name of the group of<br>the counterparty<br>pledging the collateral|Identify the economic group of the counterpart pledging the collateral. When available,<br>this item corresponds to the entity name in the LEI database. When this is not available<br>corresponds to the legal name.<br>This item is not applicable when the assets on the balance sheet for which the collateral<br>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.<br>For identifying international custodians, such as Euroclear, the country of custody will<br>be the one where the custody service was contractually defined.<br>In case of the same asset being held in custody in more than one country, each asset<br>shall be reported separately in as many rows as needed in order to properly identify all<br>countries of custody.<br>This item is not applicable for collateral with CIC category 8 – Mortgages and Loans,<br>CIC 71, CIC 75 and for CIC 95 – Plant and equipment.<br>Regarding CIC Category 9, excluding CIC 95 – Plant and equipment (for own use), the<br>issuer country is assessed by the address of the property.|

5.5.2023 EN Official Journal of the European Union L 120/1237

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090|Quantity|Number of assets, for all assets if relevant.<br>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,<br>and at nominal amount for CIC = 72, 73, 74, 75, 79 and 8. This item is not applicable<br>for CIC category 71 and 9. This item shall not be reported if item Quantity (C0090) is<br>reported.|
|C0110|Valuation method|Identify the valuation method used when valuing assets. One of the options in the<br>following closed list shall be used:<br>1 – quoted market price in active markets for the same assets<br>2 – quoted market price in active markets for similar assets<br>3 – alternative valuation methods:<br>4 – adjusted equity methods (applicable for the valuation of participations)<br>5 – IFRS equity methods (applicable for the valuation of participations<br>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 Directive 2009/138/EC, which corresponds<br>to:<br>— the multiplication of ‘Par amount’ (principal amount outstanding measured at par<br>amount or nominal amount) by ‘Unit percentage of par amount Solvency II price’<br>plus ‘Accrued interest’, for assets where the first two items are relevant;<br>— the multiplication of ‘Quantity’ by ‘Unit Solvency II price’, for assets where these<br>two items are relevant;<br>— Solvency II value of the asset for assets classifiable under asset categories 71 and 9.|
|C0130|Accrued interest|Quantify the amount of accrued interest after the last coupon date for interest bearing<br>securities. Note that this value is also part of item Total amount.|

L 120/1238 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0140|Type of asset for which<br>the collateral is held|Identify the type of asset for which the collateral is held.<br>One of the options in the following closed list shall be used:<br>1 – Government bonds<br>2 – Corporate bonds<br>3 – Equities<br>4 – Collective Investment Undertakings<br>5 – Structured notes<br>6 – Collateralised securities<br>7 – Cash and deposits<br>8 – Mortgages and loans<br>9 – Properties<br>0 – Other investments (including receivables)<br>X – Derivatives<br>E.g. option ‘0 – Other investments’ shall be chosen for the collateral covering<br>reinsurance receivables|

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Information on_<br>_assets_|||
|C0040|Asset ID Code|Asset ID code using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available, and<br>must be consistent over time<br>When the same Asset ID Code needs to be reported for one asset that is issued in 2 or<br>more different currencies, it is necessary to specify the Asset ID code and the ISO 4217<br>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<br>closed list shall be used:<br>1 – ISO/6166 for ISIN<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures number<br>assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)|

5.5.2023 EN Official Journal of the European Union L 120/1239

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking<br>When the same Asset ID Code needs to be reported for one asset that is issued in 2 or<br>more different currencies and the code in C0040 is defined by Asset ID code and the<br>ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option<br>99 and the option of the original Asset ID Code, as in the following example for which<br>the code reported was ISIN code + currency: ‘99/1’.|
|C0150|Item Title|Identify the reported item by filling the name of the asset (or the address in case of<br>property), with the detail settled by the undertaking.<br>The following shall be considered:<br>— Regarding CIC category 8 – Mortgages and Loans, when relating to mortgage and<br>loans to natural persons, this item shall contain ‘Loans to AMSB members’ or ‘Loans<br>to other natural persons’, according to its nature, as those assets are not required to<br>be individualised. Loans to other than natural persons shall be reported line–by–<br>line.<br>— This item is not applicable for CIC 95 – Plant and equipment (for own use) as those<br>assets are not required to be individualised, CIC 71 and CIC 75.<br>— When the collateral comprises insurance policies (regarding loans collateralised by<br>insurance policies) those policies do not need to be individualised and this item is<br>not applicable.<br>— For property the country ISO Alpha-2<br>+ <br>postal code<br>+ <br>city<br>+ <br>street<br>name + street number) of the property held or the latitude & longitude or the<br>CRESTA/NUTS region of the property investment shall be reported: administrative<br>boundaries (e.g. province or county boundaries, e.g. NUTS3 level) or merged postal<br>code areas (e.g. first-two-digit postal code areas, similar to CRESTA 2019[2] low<br>resolution zones).|
|C0160|Issuer Name|Name of the issuer, defined as entity that issues assets to investors, representing part of<br>its capital, part of its debt, derivatives, etc.<br>When available, this item corresponds to the entity name in the LEI database. When not<br>available, corresponds to the legal name.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer name is<br>the name of the fund manager;|

L 120/1240 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75), the<br>issuer name is the name of the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, when relating to mortgage and<br>loans to natural persons, this item shall contain ‘Loans to AMSB members’ or ‘Loans<br>to other natural persons’, according to its nature, as those assets are not required to<br>be individualised;<br>— Regarding CIC 8 – Mortgages and Loans, other than mortgage and loans to natural<br>persons the information shall relate to the borrower;<br>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 LEI if available.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer code is<br>the code of the fund manager;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75), the<br>issuer code is the code of the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, other than mortgage and loans<br>to natural persons the information shall relate to the borrower;<br>— This item is not applicable for CIC 71, CIC 75 and CIC category 9 – Property;<br>This item is not applicable to CIC category 8 – Mortgages and Loans, when relating to<br>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<br>following closed list shall be used:<br>1 – LEI<br>9 – None<br>This item is not applicable to CIC category 8 – Mortgages and Loans, when relating to<br>mortgage and loans to natural persons.<br>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<br>published in an EC Regulation). For NACE sections A to N full four-digit reporting of<br>the NACE codes is required, i.e. the letter identifying the Section followed by the<br>4 digits code for the class shall be used (e.g. ‘K6411’). For the remaining sections the<br>letter reference of the NACE code identifying the Section shall be used as a minimum<br>for identifying sectors (e.g. ‘P’ or ‘P8501’ would be acceptable)|

5.5.2023 EN Official Journal of the European Union L 120/1241

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer sector is<br>the sector of the fund manager;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75), the<br>issuer sector is the sector of the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, other than mortgage and loans<br>to natural persons the information shall relate to the borrower;<br>— This item is not applicable for CIC 71, CIC 75, CIC 09 and CIC category 9 –<br>Property;<br>— This item is not applicable to CIC category 8 – Mortgages and Loans, when relating<br>to mortgage and loans to natural persons.|
|C0200|Issuer Group Name|Name of issuer’s ultimate parent entity.<br>When available, this item corresponds to the entity name in the LEI database. When not<br>available, corresponds to the legal name.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the group relation<br>relates to the fund manager;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75), the<br>group relation relates to the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, other than mortgage and loans<br>to natural persons the group relation relates to the borrower;<br>— This item is not applicable for CIC category 8 – Mortgages and Loans (for<br>mortgages and loans to natural persons)<br>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 LEI if available.<br>If none is available this item shall not be reported.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the group relation<br>relates to the fund manager;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75), the<br>group relation relates to the depositary entity|

L 120/1242 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Regarding CIC 8 – Mortgages and Loans, other than mortgage and loans to natural<br>persons the group relation relates to the borrower;<br>— This item is not applicable for CIC category 8 – Mortgages and Loans (for<br>mortgages and loans to natural persons)<br>This item is not applicable for CIC 71, CIC 75 and CIC category 9 – Property.|
|C0220|Type of issuer group<br>code|Identification of the code used for the ‘Issuer Group Code’ item. One of the options in<br>the following closed list shall be used:<br>1 – LEI<br>9 – None<br>This item is not applicable to CIC category 8 – Mortgages and Loans, when relating to<br>mortgage and loans to natural persons.<br>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.<br>The localisation of the issuer is assessed by the address of the entity issuing the asset.<br>The following shall be considered:<br>— Regarding CIC category 4 – Collective Investments Undertakings, the issuer country<br>is the country is relative to the fund manager;<br>— Regarding CIC category 7 – Cash and deposits (excluding CIC 71 and CIC 75), the<br>issuer country is the country of the depositary entity<br>— Regarding CIC category 8 – Mortgages and Loans, other than CIC 87 and CIC 88<br>the information shall relate to the borrower;<br>— This item is not applicable for CIC 71, CIC 75, CIC 09 and CIC category 9 –<br>Property;<br>One of the options shall be used:<br>— ISO 3166–1 alpha–2 code<br>— XA: Supranational issuers<br>— EU: European Union Institutions|
|C0240|Currency|Identify the ISO 4217 alphabetic code of the currency of the issue.<br>The following shall be considered:|

5.5.2023 EN Official Journal of the European Union L 120/1243

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— This item is not applicable for CIC category 8 – Mortgages and Loans (for<br>mortgages and loans to natural persons, as those assets are not required to be<br>individualised), CIC 75 and for CIC 95 – Plant and equipment (for own use) for<br>the same reason.<br>— Regarding CIC Category 9, excluding CIC 95 – Plant and equipment (for own use),<br>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<br>table of this Regulation. When classifying an asset using the CIC table, undertakings<br>shall take into consideration the most representative risk to which the asset is exposed<br>to.|
|C0260|Unit price|Unit price of the asset, if relevant.<br>This item shall not be reported if item Unit percentage of par amount Solvency II price<br>(C0270) is reported.|
|C0270|Unit percentage of par<br>amount Solvency II price|Amount in percentage of par value, clean price without accrued interest, for the asset, if<br>relevant.<br>This item shall be reported if a ‘par amount’ information (C0100) has been provided in<br>the first part of the template (‘Information on positions held’) except for CIC<br>category 71 and 9.<br>This item shall not be reported if item Unit Solvency II price (C0260) is reported.|
|C0280|Maturity date|Only applicable for CIC categories 1, 2, 5, 6 and 8, and CIC 74 and CIC 79.<br>Identify the ISO 8601 (yyyy–mm–dd) code of the maturity date.<br>Corresponds always to the maturity date, even for callable securities. The following shall<br>be considered:<br>— For perpetual securities use ‘9999–12–31’<br>— For CIC category 8, regarding loans and mortgages to individuals, the weighted<br>(based on the loan amount) remaining maturity is to be reported.|

_**S.22.01 – Impact of long-term guarantees measures and transitionals**_

_General comments:_

This section relates to the 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.

L 120/1244 EN Official Journal of the European Union 5.5.2023

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. As it is
possible within a group for both types of transitional measure to be applied the template follows a cumulative step by
step approach.

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010|Amount with LTG<br>measures and transi­<br>tionals – Technical Provi­<br>sions|Total amount of gross technical provisions including long-term guarantee measures<br>and transitional measures|
|C0020/R0010|Without transitional on<br>technical provisions –<br>Technical Provisions|Total amount of gross technical provisions without the adjustment due to the transi­<br>tional deduction to technical provisions, but keeping adjustments due to the volatility<br>adjustment and the matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0010|Impact of transitional on<br>technical provisions –<br>Technical provisions|Amount of the adjustment to the gross technical provisions due to the application of<br>the transitional deduction to technical provisions.<br>It shall be the difference between the technical provisions without transitional<br>deduction to technical provisions and the technical provisions with LTG and transi­<br>tional measures.|
|C0040/R0010|Without transitional on<br>interest rate – Technical<br>Provisions|Total amount of gross technical provisions without the adjustment due to the transi­<br>tional adjustment to the relevant risk-free interest rate term structure, but keeping<br>adjustments due to the volatility adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is not<br>applicable report the same amount as in C0020.|
|C0050/R0010|Impact of transitional on<br>interest rate – Technical<br>provisions|Amount of the adjustment to the gross technical provisions due to the application of<br>the transitional adjustment to the relevant risk-free interest rate term structure.<br>It shall be the difference between the technical provisions without transitional<br>adjustment to the relevant risk-free interest rate term structure and the technical<br>provisions with LTG and transitional measures.|

5.5.2023 EN Official Journal of the European Union L 120/1245

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060/R0010|Without volatility<br>adjustment and without<br>other transitional<br>measures – Technical<br>Provisions|Total amount of gross technical provisions without the adjustments due to the tran­<br>sitional deduction to technical provisions, the transitional adjustment to the relevant<br>risk-free interest rate term structure and the volatility adjustment, but keeping<br>adjustments due to the matching adjustment, if any.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0010|Impact of volatility<br>adjustment set to zero –<br>Technical provisions|Amount of the adjustment to the gross technical provisions due to the application of<br>the volatility adjustment. It shall reflect the impact of setting the volatility adjustment<br>to zero.<br>It shall be the difference between the technical provisions without volatility adjustment<br>and without other transitional measures and the maximum between the technical<br>provisions reported under C0010, C0020 and C0040.|
|C0080/R0010|Without matching<br>adjustment and without<br>all the others – Technical<br>Provisions|Total amount of gross technical provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0010|Impact of matching<br>adjustment set to zero –<br>Technical Provisions|Amount of the adjustment to the gross technical provisions due to the application of<br>the matching adjustment. It shall include the impact of setting the volatility adjustment<br>and the matching adjustment to zero.<br>It shall be the difference between the technical provisions without matching adjustment<br>and without all the other transitional measures and the maximum between the<br>technical provisions reported under C0010, C0020, C0040 and C0060.|
|C0100/R0010|Impact of all LTG<br>measures and transi­<br>tionals – Technical Provi­<br>sions|Amount of the adjustment to the gross technical provisions due to the application of<br>the LTG measures and transitionals.|
|C0010/R0020|Amount with LTG<br>measures and transi­<br>tionals – Basic own<br>funds|Total amount of basic own funds calculated considering technical provisions including<br>the adjustments due to the long-term guarantee measures and transitional measures.|
|C0020/R0020|Without transitional on<br>technical provisions –<br>Basic own funds|Total amount of basic own funds calculated considering technical provisions without<br>the adjustment due to the transitional deduction to technical provisions, but keeping<br>the adjustments due to the volatility adjustment and the matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|

L 120/1246 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0020|Impact of transitional on<br>technical provisions –<br>Basic own funds|Amount of the adjustment to the Basic own funds due to the application of the<br>transitional deduction to technical provisions.<br>It shall be the difference between the basic own funds calculated considering the<br>technical provisions without transitional deduction to technical provisions and the<br>basic own funds calculated with the technical provisions with LTG and transitional<br>measures.|
|C0040/R0020|Without transitional on<br>interest rate – Basic own<br>funds|Total amount of basic own funds calculated considering technical provisions without<br>the adjustment due to the transitional adjustment to the relevant risk-free interest rate<br>term structure, but keeping the adjustments due to the volatility adjustment and the<br>matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is not<br>applicable report the same amount as in C0020.|
|C0050/R0020|Impact of transitional on<br>interest rate – Basic own<br>funds|Amount of the adjustment to the basic own funds due to the application of the<br>transitional adjustment to the relevant risk-free interest rate term structure.<br>It shall be the difference between the basic own funds calculated considering the<br>technical provisions without transitional adjustment to the relevant risk-free interest<br>rate term structure and the basic own funds calculated with the technical provisions<br>reported under C0020.|
|C0060/R0020|Without volatility<br>adjustment and without<br>other transitional<br>measures – Basic own<br>funds|Total amount of basic own funds calculated considering technical provisions without<br>the adjustments due to the transitional deduction to technical provisions, the transi­<br>tional adjustment to the relevant risk-free interest rate term structure and the volatility<br>adjustment, but keeping the adjustments due to the matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0020|Impact of volatility<br>adjustment set to zero –<br>Basic own funds|Amount of the adjustment to the Basic own funds due to the application of the<br>volatility adjustment. It shall reflect the impact of setting the volatility adjustment to<br>zero.<br>It shall be the difference between the basic own funds calculated considering the<br>technical provisions without volatility adjustment and without other transitional<br>measures and the basic own funds calculated with the technical provisions reported<br>under C0040.|
|C0080/R0020|Without matching<br>adjustment and without<br>all the others – Basic own<br>funds|Total amount of basic own funds calculated considering technical provisions without<br>any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|

5.5.2023 EN Official Journal of the European Union L 120/1247

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090/R0020|Impact of matching<br>adjustment set to zero –<br>Basic own funds|Amount of the adjustment to the basic own funds due to the application of the<br>matching adjustment. It shall include the impact of setting the volatility adjustment<br>and the matching adjustment to zero.<br>It shall be the difference between the basic own funds calculated considering the<br>technical provisions without matching adjustment and without all the other transitional<br>measures and the basic own funds calculated with the technical provisions reported<br>under C0060.|
|C0100/R0020|Impact of all LTG<br>measures and transi­<br>tionals – Basic own funds|Amount of the adjustment to the basic own funds due to the application of the LTG<br>measures and transitionals.|
|C0010/R0030|Amount with LTG<br>measures and transi­<br>tionals – Basic own<br>funds – Excess of assets<br>over liabilities|Total amount of excess of assets over liabilities calculated considering technical<br>provisions including the adjustments due to the long-term guarantee measures and<br>transitional measures.|
|C0020/R0030|Without transitional on<br>technical provisions –<br>Basic own funds – Excess<br>of assets over liabilities|Total amount of excess of assets over liabilities calculated considering technical<br>provisions without the adjustment due to the transitional deduction to technical provi­<br>sions, but keeping the adjustments due to the volatility adjustment and the matching<br>adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0030|Impact of transitional on<br>technical provisions –<br>Basic own funds – Excess<br>of assets over liabilities|Amount of the adjustment to the excess of assets over liabilities due to the application<br>of the transitional deduction to technical provisions.<br>It shall be the difference between the excess of assets over liabilities calculated<br>considering the technical provisions without transitional deduction to technical<br>provisions and the excess of assets over liabilities calculated with the technical<br>provisions with LTG and transitional measures.|
|C0040/R0030|Without transitional on<br>interest rate – Basic own<br>funds – Excess of assets<br>over liabilities|Total amount of excess of assets over liabilities calculated considering technical<br>provisions without the adjustment due to the transitional adjustment to the relevant<br>risk-free interest rate term structure, but keeping the adjustments due to the volatility<br>adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is not<br>applicable report the same amount as in C0020.|

L 120/1248 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050/R0030|Impact of transitional on<br>interest rate – Basic own<br>funds – Excess of assets<br>over liabilities|Amount of the adjustment to the excess of assets over liabilities due to the application<br>of the transitional adjustment to the relevant risk-free interest rate term structure.<br>It shall be the difference between the excess of assets over liabilities calculated<br>considering the technical provisions without transitional adjustment to the relevant<br>risk-free interest rate term structure and the excess of assets over liabilities calculated<br>with the technical provisions reported under C0020.|
|C0060/R0030|Without volatility<br>adjustment and without<br>other transitional<br>measures – Basic own<br>funds – Excess of assets<br>over liabilities|Total amount of excess of assets over liabilities calculated considering technical<br>provisions without the adjustments due to the transitional deduction to technical<br>provisions, the transitional adjustment to the relevant risk-free interest rate term<br>structure and the volatility adjustment, but keeping the adjustments due to the<br>matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0030|Impact of volatility<br>adjustment set to zero –<br>Basic own funds – Excess<br>of assets over liabilities|Amount of the adjustment to the excess of assets over liabilities due to the application<br>of the volatility adjustment. It shall reflect the impact of setting the volatility<br>adjustment to zero.<br>It shall be the difference between the excess of assets over liabilities calculated<br>considering the technical provisions without volatility adjustment and without other<br>transitional measures and the excess of assets over liabilities calculated with the<br>technical provisions reported under C0040.|
|C0080/R0030|Without matching<br>adjustment and without<br>all the others – Basic own<br>funds – Excess of assets<br>over liabilities|Total amount of excess of assets over liabilities calculated considering Technical<br>provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0030|Impact of matching<br>adjustment set to zero –<br>Basic own funds – Excess<br>of assets over liabilities|Amount of the adjustment to the excess of assets over liabilities due to the application<br>of the matching adjustment. It shall include the impact of setting the volatility<br>adjustment and the matching adjustment to zero.<br>It shall be the difference between the excess of assets over liabilities calculated<br>considering the technical provisions without matching adjustment and without all<br>the other transitional measures and the excess of assets over liabilities calculated<br>with the technical provisions reported under C0060.|
|C0100/R0030|Impact of all LTG<br>measures and transi­<br>tionals – Basic own funds<br>– Excess of assets over<br>liabilities|Amount of the adjustment to the excess of assets over liabilities due to the application<br>of the LTG measures and transitionals.|

5.5.2023 EN Official Journal of the European Union L 120/1249

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0040|Amount with LTG<br>measures and transi­<br>tionals – Basic own<br>funds – Restricted own<br>funds due to ring–fencing<br>and matching portfolio|Total amount of restricted own funds due to ring–fencing calculated considering<br>technical provisions including the adjustments due to the long-term guarantee<br>measures and transitional measures.|
|C0020/R0040|Without transitional on<br>technical provisions –<br>Basic own funds –<br>Restricted own funds due<br>to ring–fencing and<br>matching portfolio|Total amount of restricted own funds due to ring–fencing calculated considering<br>technical provisions without the adjustment due to the transitional deduction to<br>technical provisions, but keeping the adjustments due to the volatility adjustment<br>and the matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0040|Impact of transitional on<br>technical provisions –<br>Basic own funds –<br>Restricted own funds due<br>to ring–fencing and<br>matching portfolio|Amount of the adjustment to the restricted own funds due to ring–fencing due to the<br>application of the transitional deduction to technical provisions.<br>It shall be the difference between the restricted own funds due to ring–fencing<br>calculated considering the technical provisions without transitional deduction to<br>technical provisions and the restricted own funds due to ring–fencing calculated<br>with the technical provisions with LTG and transitional measures.|
|C0040/R0040|Without transitional on<br>interest rate – Basic own<br>funds – Restricted own<br>funds due to ring–fencing<br>and matching portfolio|Total amount of restricted own funds due to ring–fencing calculated considering<br>technical provisions without the adjustment due to the transitional adjustment to<br>the relevant risk-free interest rate term structure, but keeping the adjustments due to<br>the volatility adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is not<br>applicable report the same amount as in C0020.|
|C0050/R0040|Impact of transitional on<br>interest rate – Basic own<br>funds – Restricted own<br>funds due to ring–fencing<br>and matching portfolio|Amount of the adjustment to the restricted own funds due to ring–fencing due to the<br>application of the transitional adjustment to the relevant risk-free interest rate term<br>structure.<br>It shall be the difference between the restricted own funds due to ring–fencing<br>calculated considering the technical provisions without transitional adjustment to the<br>relevant risk-free interest rate term structure and the restricted own funds due to ring–<br>fencing calculated with the technical provisions reported under C0020.|
|C0060/R0040|Without volatility<br>adjustment and without<br>other transitional<br>measures – Basic own<br>funds – Restricted own<br>funds due to ring–fencing<br>and matching portfolio|Total amount of restricted own funds due to ring–fencing calculated considering<br>technical provisions without the adjustments due to the transitional deduction to<br>technical provisions, the transitional adjustment to the relevant risk-free interest rate<br>term structure and the volatility adjustment, but keeping the adjustments due to the<br>matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|

L 120/1250 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0070/R0040|Impact of volatility<br>adjustment set to zero –<br>Basic own funds –<br>Restricted own funds due<br>to ring–fencing and<br>matching portfolio|Amount of the adjustment to the restricted own funds due to ring–fencing due to the<br>application of the volatility adjustment. It shall reflect the impact of setting the vola­<br>tility adjustment to zero.<br>It shall be the difference between the restricted own funds due to ring–fencing<br>calculated considering the technical provisions without volatility adjustment and<br>without other transitional measures and the restricted own funds due to ring–<br>fencing calculated with the technical provisions reported under C0040.|
|C0080/R0040|Without matching<br>adjustment and without<br>all the others – Basic own<br>funds – Restricted own<br>funds due to ring–fencing<br>and matching portfolio|Total amount of restricted own funds due to ring–fencing calculated considering<br>technical provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0040|Impact of matching<br>adjustment set to zero –<br>Basic own funds –<br>Restricted own funds due<br>to ring–fencing and<br>matching portfolio|Amount of the adjustment to the restricted own funds due to ring–fencing due to the<br>application of the matching adjustment. It shall include the impact of setting the<br>volatility adjustment and the matching adjustment to zero.<br>It shall be the difference between the restricted own funds due to ring–fencing<br>calculated considering the technical provisions without matching adjustment and<br>without all the other transitional measures and the restricted own funds due to<br>ring–fencing calculated with the technical provisions reported under C0060.|
|C0100/R0040|Impact of all LTG<br>measures and transi­<br>tionals – Basic own<br>funds – Restricted own<br>funds due to ring–fencing<br>and matching portfolio|Amount of the adjustment to the restricted own funds due to ring–fencing due to the<br>application of the LTG measures and transitionals.|
|C0010/R0050|Amount with LTG<br>measures and transi­<br>tionals – Eligible own<br>funds to meet SCR|Total amount of eligible own funds to meet SCR calculated considering technical<br>provisions including the adjustments due to the long-term guarantee measures and<br>transitional measures.|
|C0020/R0050|Without transitional on<br>technical provisions –<br>Eligible own funds to<br>meet SCR|Total amount of eligible own funds to meet SCR calculated considering technical<br>provisions without the adjustment due to the transitional deduction to technical provi­<br>sions, but keeping the adjustments due to the volatility adjustment and the matching<br>adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|

5.5.2023 EN Official Journal of the European Union L 120/1251

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0050|Impact of transitional on<br>technical provisions –<br>Eligible own funds to<br>meet SCR|Amount of the adjustment to the eligible own funds to meet SCR due to the appli­<br>cation of the transitional deduction to technical provisions.<br>It shall be the difference between the eligible own funds to meet SCR calculated<br>considering the technical provisions without transitional deduction to technical<br>provisions and the eligible own funds to meet SCR calculated with the technical<br>provisions with LTG and transitional measures.|
|C0040/R0050|Without transitional on<br>interest rate – Eligible<br>own funds to meet SCR|Total amount of eligible own funds to meet SCR calculated considering technical<br>provisions without the adjustment due to the transitional adjustment to the relevant<br>risk-free interest rate term structure, but keeping the adjustments due to the volatility<br>adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is not<br>applicable report the same amount as in C0020.|
|C0050/R0050|Impact of transitional on<br>interest rate – Eligible<br>own funds to meet SCR|Amount of the adjustment to the eligible own funds to meet SCR due to the appli­<br>cation of the transitional adjustment to the relevant risk-free interest rate term<br>structure.<br>It shall be the difference between the eligible own funds to meet SCR calculated<br>considering the technical provisions without transitional adjustment to the relevant<br>risk-free interest rate term structure and the eligible own funds to meet SCR calculated<br>with the technical provisions reported under C0020.|
|C0060/R0050|Without volatility<br>adjustment and without<br>other transitional<br>measures – Eligible own<br>funds to meet SCR|Total amount of eligible own funds to meet SCR calculated considering technical<br>provisions without the adjustments due to the transitional deduction to technical<br>provisions, the transitional adjustment to the relevant risk-free interest rate term<br>structure and the volatility adjustment, but keeping the adjustments due to the<br>matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0050|Impact of volatility<br>adjustment set to zero –<br>Eligible own funds to<br>meet SCR|Amount of the adjustment to the eligible own funds to meet SCR due to the appli­<br>cation of the volatility adjustment. It shall reflect the impact of setting the volatility<br>adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR calculated<br>considering the technical provisions without volatility adjustment and without other<br>transitional measures and the eligible own funds to meet SCR calculated with the<br>technical provisions reported under C0040.|
|C0080/R0050|Without matching<br>adjustment and without<br>all the others – Eligible<br>own funds to meet SCR|Total amount of eligible own funds to meet SCR calculated considering technical<br>provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|

L 120/1252 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090/R0050|Impact of matching<br>adjustment set to zero –<br>Eligible own funds to<br>meet SCR|Amount of the adjustment to the eligible own funds to meet SCR due to the appli­<br>cation of the matching adjustment. It shall include the impact of setting the volatility<br>adjustment and the matching adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR calculated<br>considering the technical provisions without matching adjustment and without all<br>the other transitional measures and the eligible own funds to meet SCR calculated<br>with the technical provisions reported under C0060.|
|C0100/R0050|Impact of all LTG<br>measures and transi­<br>tionals – Eligible own<br>funds to meet SCR|Amount of the adjustment to the eligible own funds to meet SCR due to the appli­<br>cation of the LTG measures and transitionals.|
|C0010/R0060|Amount with LTG<br>measures and transi­<br>tionals – Eligible own<br>funds to meet SCR–Tier 1|Total amount of eligible own funds to meet SCR–Tier 1 calculated considering<br>technical provisions including the adjustments due to the long-term guarantee<br>measures and transitional measures.|
|C0020/R0060|Without transitional on<br>technical provisions –<br>Eligible own funds to<br>meet SCR–Tier 1|Total amount of eligible own funds to meet SCR–Tier 1 calculated considering<br>technical provisions without the adjustment due to the transitional deduction to<br>technical provisions, but keeping the adjustments due to the volatility adjustment<br>and the matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0060|Impact of transitional on<br>technical provisions –<br>Eligible own funds to<br>meet SCR–Tier 1|Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the<br>application of the transitional deduction to technical provisions.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated<br>considering the technical provisions without transitional deduction to technical<br>provisions and the eligible own funds to meet SCR–Tier 1 calculated with the<br>technical provisions with LTG and transitional measures.|
|C0040/R0060|Without transitional on<br>interest rate – Eligible<br>own funds to meet SCR–<br>Tier 1|Total amount of eligible own funds to meet SCR–Tier 1 calculated considering<br>technical provisions without the adjustment due to the transitional adjustment to<br>the relevant risk-free interest rate term structure, but keeping the adjustments due to<br>the volatility adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is not<br>applicable report the same amount as in C0020.|

5.5.2023 EN Official Journal of the European Union L 120/1253

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050/R0060|Impact of transitional on<br>interest rate – Eligible<br>own funds to meet SCR–<br>Tier 1|Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the<br>application of the transitional adjustment to the relevant risk-free interest rate term<br>structure.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated<br>considering the technical provisions without transitional adjustment to the relevant<br>risk-free interest rate term structure and the eligible own funds to meet SCR–Tier 1<br>calculated with the technical provisions reported under C0020.|
|C0060/R0060|Without volatility<br>adjustment and without<br>other transitional<br>measures – Eligible own<br>funds to meet SCR–Tier 1|Total amount of eligible own funds to meet SCR–Tier 1 calculated considering<br>technical provisions without the adjustments due to the transitional deduction to<br>technical provisions, the transitional adjustment to the relevant risk-free interest rate<br>term structure and the volatility adjustment, but keeping the adjustments due to the<br>matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0060|Impact of volatility<br>adjustment set to zero –<br>Eligible own funds to<br>meet SCR–Tier 1|Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the<br>application of the volatility adjustment. It shall reflect the impact of setting the vola­<br>tility adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated<br>considering the technical provisions without volatility adjustment and without other<br>transitional measures and the eligible own funds to meet SCR–Tier 1 calculated with<br>the technical provisions reported under C0040.|
|C0080/R0060|Without matching<br>adjustment and without<br>all the others – Eligible<br>own funds to meet SCR–<br>Tier 1|Total amount of eligible own funds to meet SCR–Tier 1 calculated considering<br>technical provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0060|Impact of matching<br>adjustment set to zero –<br>Eligible own funds to<br>meet SCR–Tier 1|Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the<br>application of the matching adjustment. It shall include the impact of setting the<br>volatility adjustment and the matching adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated<br>considering the technical provisions without matching adjustment and without all the<br>other transitional measures and the eligible own funds to meet SCR–Tier 1 calculated<br>with the technical provisions reported under C0060.|
|C0100/R0060|Impact of all LTG<br>measures and transi­<br>tionals – Eligible own<br>funds to meet SCR–Tier 1|Amount of the adjustment to the eligible own funds to meet SCR–Tier 1 due to the<br>application of the LTG measures and transitionals.|

L 120/1254 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0070|Amount with LTG<br>measures and transi­<br>tionals – Eligible own<br>funds to meet SCR–Tier 2|Total amount of eligible own funds to meet SCR–Tier 2 calculated considering<br>technical provisions including the adjustments due to the long-term guarantee<br>measures and transitional measures.|
|C0020/R0070|Without transitional on<br>technical provisions –<br>Eligible own funds to<br>meet SCR–Tier 2|Total amount of eligible own funds to meet SCR–Tier 2 calculated considering<br>technical provisions without the adjustment due to the transitional deduction to<br>technical provisions, but keeping the adjustments due to the volatility adjustment<br>and the matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0070|Impact of transitional on<br>technical provisions –<br>Eligible own funds to<br>meet SCR–Tier 2|Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the<br>application of the transitional deduction to technical provisions.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated<br>considering the technical provisions without transitional deduction to technical<br>provisions and the eligible own funds to meet SCR–Tier 2 calculated with the<br>technical provisions with LTG and transitional measures.|
|C0040/R0070|Without transitional on<br>interest rate – Eligible<br>own funds to meet SCR–<br>Tier 2|Total amount of eligible own funds to meet SCR–Tier 2 calculated considering<br>technical provisions without the adjustment due to the transitional adjustment to<br>the relevant risk-free interest rate term structure, but keeping the adjustments due to<br>the volatility adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is not<br>applicable report the same amount as in C0020.|
|C0050/R0070|Impact of transitional on<br>interest rate – Eligible<br>own funds to meet SCR–<br>Tier 2|Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the<br>application of the transitional adjustment to the relevant risk-free interest rate term<br>structure.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated<br>considering the technical provisions without transitional adjustment to the relevant<br>risk-free interest rate term structure and the eligible own funds to meet SCR–Tier 2<br>calculated with the technical provisions reported under C0020.|
|C0060/R0070|Without volatility<br>adjustment and without<br>other transitional<br>measures – Eligible own<br>funds to meet SCR–Tier 2|Total amount of eligible own funds to meet SCR–Tier 2 calculated considering<br>technical provisions without the adjustments due to the transitional deduction to<br>technical provisions, the transitional adjustment to the relevant risk-free interest rate<br>term structure and the volatility adjustment, but keeping the adjustments due to the<br>matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|

5.5.2023 EN Official Journal of the European Union L 120/1255

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0070/R0070|Impact of volatility<br>adjustment set to zero –<br>Eligible own funds to<br>meet SCR–Tier 2|Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the<br>application of the volatility adjustment. It shall reflect the impact of setting the vola­<br>tility adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated<br>considering the technical provisions without volatility adjustment and without other<br>transitional measures and the eligible own funds to meet SCR–Tier 2 calculated with<br>the technical provisions reported under C0040.|
|C0080/R0070|Without matching<br>adjustment and without<br>all the others – Eligible<br>own funds to meet SCR–<br>Tier 2|Total amount of eligible own funds to meet SCR–Tier 2 calculated considering<br>technical provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0070|Impact of matching<br>adjustment set to zero –<br>Eligible own funds to<br>meet SCR–Tier 2|Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the<br>application of the matching adjustment. It shall include the impact of setting the<br>volatility adjustment and the matching adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated<br>considering the technical provisions without matching adjustment and without all the<br>other transitional measures and the eligible own funds to meet SCR–Tier 2 calculated<br>with the technical provisions reported under C0060.|
|C0100/R0070|Impact of all LTG<br>measures and transi­<br>tionals – Eligible own<br>funds to meet SCR–Tier 2|Amount of the adjustment to the eligible own funds to meet SCR–Tier 2 due to the<br>application of the LTG measures and transitionals.|
|C0010/R0080|Amount with LTG<br>measures and transi­<br>tionals – Eligible own<br>funds to meet SCR–Tier 3|Total amount of eligible own funds to meet SCR–Tier 3 calculated considering<br>technical provisions including the adjustments due to the long-term guarantee<br>measures and transitional measures.|
|C0020/R0080|Without transitional on<br>technical provisions –<br>Eligible own funds to<br>meet SCR–Tier 3|Total amount of eligible own funds to meet SCR–Tier 3 calculated considering<br>technical provisions without the adjustment due to the transitional deduction to<br>technical provisions, but keeping the adjustments due to the volatility adjustment<br>and the matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|

L 120/1256 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0080|Impact of transitional on<br>technical provisions –<br>Eligible own funds to<br>meet SCR–Tier 3|Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the<br>application of the transitional deduction to technical provisions.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated<br>considering the technical provisions without transitional deduction to technical<br>provisions and the eligible own funds to meet SCR–Tier 3 calculated with the<br>technical provisions with LTG and transitional measures.|
|C0040/R0080|Without transitional on<br>interest rate – Eligible<br>own funds to meet SCR–<br>Tier 3|Total amount of eligible own funds to meet SCR–Tier 3 calculated considering<br>technical provisions without the adjustment due to the transitional adjustment to<br>the relevant risk-free interest rate term structure, but keeping the adjustments due to<br>the volatility adjustment and the matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is not<br>applicable report the same amount as in C0020.|
|C0050/R0080|Impact of transitional on<br>interest rate – Eligible<br>own funds to meet SCR–<br>Tier 3|Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the<br>application of the transitional adjustment to the relevant risk-free interest rate term<br>structure.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated<br>considering the technical provisions without transitional adjustment to the relevant<br>risk-free interest rate term structure and the eligible own funds to meet SCR–Tier 3<br>calculated with the technical provisions reported under C0020.|
|C0060/R0080|Without volatility<br>adjustment and without<br>other transitional<br>measures – Eligible own<br>funds to meet SCR–Tier 3|Total amount of eligible own funds to meet SCR–Tier 3 calculated considering<br>technical provisions without the adjustments due to the transitional deduction to<br>technical provisions, the transitional adjustment to the relevant risk-free interest rate<br>term structure and the volatility adjustment, but keeping the adjustments due to the<br>matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0080|Impact of volatility<br>adjustment set to zero –<br>Eligible own funds to<br>meet SCR–Tier 3|Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the<br>application of the volatility adjustment. It shall reflect the impact of setting the vola­<br>tility adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated<br>considering the technical provisions without volatility adjustment and without other<br>transitional measures and the eligible own funds to meet SCR–Tier 3 calculated with<br>the technical provisions reported under C0040.|
|C0080/R0080|Without matching<br>adjustment and without<br>all the others – Eligible<br>own funds to meet SCR–<br>Tier 3|Total amount of eligible own funds to meet SCR–Tier 3 calculated considering<br>technical provisions without any LTG measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|

5.5.2023 EN Official Journal of the European Union L 120/1257

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090/R0080|Impact of matching<br>adjustment set to zero –<br>Eligible own funds to<br>meet SCR–Tier 3|Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the<br>application of the matching adjustment. It shall include the impact of setting the<br>volatility adjustment and the matching adjustment to zero.<br>It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated<br>considering the technical provisions without matching adjustment and without all the<br>other transitional measures and the eligible own funds to meet SCR–Tier 3 calculated<br>with the technical provisions reported under C0060.|
|C0100/R0080|Impact of all LTG<br>measures and transi­<br>tionals – Eligible own<br>funds to meet SCR–Tier 3|Amount of the adjustment to the eligible own funds to meet SCR–Tier 3 due to the<br>application of the LTG measures and transitionals.|
|C0010/R0090|Amount with LTG<br>measures and transi­<br>tionals – SCR|Total amount of SCR calculated considering technical provisions including the<br>adjustments due to the long-term guarantee measures and transitional measures|
|C0020/R0090|Without transitional on<br>technical provisions –<br>SCR|Total amount of SCR calculated considering technical provisions without the<br>adjustment due to the transitional deduction to technical provisions, but keeping the<br>adjustments due to the volatility adjustment and the matching adjustment.<br>If transitional deduction to technical provisions is not applicable report the same<br>amount as in C0010.|
|C0030/R0090|Impact of transitional on<br>technical provisions –<br>SCR|Amount of the adjustment to the SCR due to the application of the transitional<br>deduction to technical provisions.<br>It shall be the difference between the SCR calculated considering the technical<br>provisions without transitional deduction to technical provisions and the SCR<br>calculated with the technical provisions with LTG and transitional measures.|
|C0040/R0090|Without transitional on<br>interest rate – SCR|Total amount of SCR calculated considering technical provisions without the<br>adjustment due to the transitional adjustment to the relevant risk-free interest rate<br>term structure, but keeping the adjustments due to the volatility adjustment and the<br>matching adjustment.<br>If transitional adjustment to the relevant risk-free interest rate term structure is not<br>applicable report the same amount as in C0020.|
|C0050/R0090|Impact of transitional on<br>interest rate – SCR|Amount of the adjustment to the SCR due to the application of the transitional<br>adjustment to the relevant risk-free interest rate term structure.<br>It shall be the difference between the SCR calculated considering the technical<br>provisions without transitional adjustment to the relevant risk-free interest rate term<br>structure and the SCR calculated with the technical provisions reported under C0020.|

L 120/1258 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060/R0090|Without volatility<br>adjustment and without<br>other transitional<br>measures – SCR|Total amount of SCR calculated considering Technical provisions without the<br>adjustments due to the transitional deduction to technical provisions, the transitional<br>adjustment to the relevant risk-free interest rate term structure and the volatility<br>adjustment, but keeping the adjustments due to the matching adjustment.<br>If volatility adjustment is not applicable report the same amount as in C0040.|
|C0070/R0090|Impact of volatility<br>adjustment set to zero –<br>SCR|Amount of the adjustment to the SCR due to the application of the volatility<br>adjustment. It shall reflect the impact of setting the volatility adjustment to zero.<br>It shall be the difference between the SCR calculated considering the technical<br>provisions without volatility adjustment and without other transitional measures and<br>the SCR calculated with the technical provisions reported under C0040.|
|C0080/R0090|Without matching<br>adjustment and without<br>all the others – SCR|Total amount of SCR calculated considering Technical provisions without any LTG<br>measure.<br>If matching adjustment is not applicable report the same amount as in C0060.|
|C0090/R0090|Impact of matching<br>adjustment set to zero –<br>SCR|Amount of the adjustment to the SCR due to the application of the matching<br>adjustment. It shall include the impact of setting the volatility adjustment and the<br>matching adjustment to zero.<br>It shall be the difference between the SCR calculated considering the technical<br>provisions without matching adjustment and without all the other transitional<br>measures and the SCR calculated with the technical provisions reported under C0060.|
|C0100/R0090|Impact of all LTG<br>measures and transi­<br>tionals – SCR|Amount of the adjustment to the SCR due to the application of the LTG measures and<br>transitionals.|
|C0010-C0100/<br>R0120|With LTG measures and<br>transitionals – Solvency<br>Capital Requirement<br>Ratio|Solvency Capital Requirement ratio calculated considering technical provisions as<br>reported in R0010 of each column<br>Total amount of eligible own funds to meet SCR (R0050) divided by the total amount<br>of SCR (R0090) of each column.|
|C0010-C0100/<br>R0130|Amount with Long Term<br>Guarantee measures and<br>transitionals – Minimum<br>Capital Requirement<br>Ratio|Minimum Capital Requirement ratio calculated considering technical provisions as<br>reported in R0010 of each column.<br>Total amount of eligible own funds to meet MCR (R0100) divided by the total amount<br>of MCR (R0110) of each column.|

5.5.2023 EN Official Journal of the European Union L 120/1259

_**S.23.01 – Own Funds**_

_General comments:_

This section relates to the 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 (Accounting consolidation-based method), the
items applicable when method 2 (Deduction and Aggregation method or D&A method) 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<br>of own shares) – total|This is the total ordinary share capital, both held directly and indirectly (before<br>deduction of own shares). This is the total ordinary share capital of the group<br>that fully satisfies the criteria for Tier 1 or Tier 2 items. Any ordinary share<br>capital that does not fully satisfy the criteria shall be treated as preference shares<br>capital and classified accordingly notwithstanding their description or designation.|
|---|---|---|
|R0010/C0020|Ordinary share capital (gross<br>of own shares) – tier 1<br>unrestricted|This is the amount of paid up ordinary share capital that meets unrestricted Tier 1–<br>criteria.|
|R0010/C0040|Ordinary share capital (gross<br>of own shares) – tier 2|This is the amount of called up ordinary share capital that meets the criteria for<br>Tier 2.|
|R0020/C0010|Non–available called but not<br>paid in ordinary share<br>capital to be deducted at<br>group level – total|This is the total amount of called but not paid in ordinary share capital which is<br>deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC, to<br>be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.|
|R0020/C0020|Non–available called but not<br>paid in ordinary share<br>capital to be deducted at<br>group level – tier 1<br>unrestricted|This is the total amount of called but not paid in ordinary share capital which is<br>deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC<br>that meets tier 1 unrestricted criteria and has to be deducted as per Article 330 of<br>Delegated Regulation (EU) 2015/35.|
|R0020/C0040|Non–available called but not<br>paid in ordinary share<br>capital to be deducted at<br>group level – tier 2|This is the amount of called but not paid in ordinary share capital which is deemed<br>non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC which<br>meets the criteria for Tier 2 and has to be deducted as per Article 330 of<br>Delegated Regulation (EU) 2015/35.|
|R0030/C0010|Share premium account<br>related to ordinary share<br>capital – total|The total share premium account related to ordinary share capital that fully satisfies<br>the criteria for Tier 1 or Tier 2 items.|

L 120/1260 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0030/C0020|Share premium account<br>related to ordinary share<br>capital – tier 1 unrestricted|This is the amount of the share premium account related to ordinary shares that<br>meets the criteria for Tier 1 unrestricted because it relates to ordinary share capital<br>treated as unrestricted Tier 1.|
|R0030/C0040|Share premium account<br>related to ordinary share<br>capital – tier 2|This is the amount of the share premium account related to ordinary shares that<br>meets the criteria for Tier 2 because it relates to ordinary share capital treated as<br>Tier 2.|
|R0040/C0010|Initial funds, members’<br>contributions or the<br>equivalent basic own fund<br>item for mutual and<br>mutual–type undertakings –<br>total|The initial funds, members’ contributions or the equivalent basic own fund item for<br>mutual and mutual–type undertakings that fully satisfies the criteria for Tier 1 or<br>Tier 2 items.|
|R0040/C0020|Initial funds, members’<br>contributions or the<br>equivalent basic own fund<br>item for mutual and<br>mutual–type undertakings –<br>tier 1 unrestricted|This is the amount of the initial funds, members’ contributions or the equivalent<br>basic own fund item for mutual and mutual–type undertakings that meets the<br>criteria for Tier 1 unrestricted.|
|R0040/C0040|Initial funds, members’<br>contributions or the<br>equivalent basic own fund<br>item for mutual and<br>mutual–type undertakings –<br>tier 2|This is the amount of the initial funds, members’ contributions or the equivalent<br>basic own fund item for mutual and mutual–type undertakings that meets Tier 2<br>criteria.|
|R0050/C0010|Subordinated mutual<br>member accounts – total|This is the total amount of subordinated mutual member accounts that fully satisfy<br>the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.|
|R0050/C0030|Subordinated mutual<br>member accounts – tier 1<br>restricted|This is the amount of subordinated mutual member accounts that meet the criteria<br>for Tier 1 restricted.|
|R0050/C0040|Subordinated mutual<br>member accounts – tier 2|This is the amount of subordinated mutual member accounts that meet the criteria<br>for Tier 2.|
|R0050/C0050|Subordinated mutual<br>member accounts – tier 3|This is the amount of subordinated mutual member accounts that meet the criteria<br>for Tier 3.|

5.5.2023 EN Official Journal of the European Union L 120/1261

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0060/C0010|Non–available subordinated<br>mutual member accounts to<br>be deducted at group level –<br>total|This is the total amount of subordinated mutual member accounts which are<br>deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC<br>and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.|
|R0060/C0030|Non–available subordinated<br>mutual member accounts to<br>be deducted at group level –<br>tier 1 restricted|This is the amount of subordinated mutual member accounts which are deemed<br>non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet<br>the criteria for Tier 1 restricted and has to be deducted as per Article 330 of<br>Delegated Regulation (EU) 2015/35.|
|R0060/C0040|Non–available subordinated<br>mutual member accounts to<br>be deducted at group level –<br>tier 2|This is the amount of subordinated mutual member accounts which are deemed<br>non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet<br>the criteria for Tier 2 and has to be deducted as per Article 330 of Delegated<br>Regulation (EU) 2015/35.|
|R0060/C0050|Non–available subordinated<br>mutual member accounts to<br>be deducted at group level –<br>tier 3|This is the amount of subordinated mutual member accounts which are deemed<br>non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet<br>the criteria for Tier 3 and has to be deducted as per Article 330 of Delegated<br>Regulation (EU) 2015/35.|
|R0070/C0010|Surplus funds – total|This is the total amount of surplus funds that fall under Article 91(2) of Directive<br>2009/138/EC.|
|R0070/C0020|Surplus funds – tier 1<br>unrestricted|These are the surplus funds that fall under Article<br>91(2) of the Directive<br>2009/138/EC and that meet the criteria for Tier 1 unrestricted items.|
|R0080/C0010|Non–available surplus funds<br>to be deducted at group<br>level –total|This is the total amount of surplus funds which are deemed non–available as defined<br>in Article 222(2)–(5) of Directive 2009/138/EC and has to be deducted as per<br>Article 330 of Delegated Regulation (EU) 2015/35.|
|R0080/C0020|Non–available surplus funds<br>to be deducted at group<br>level – tier 1 unrestricted|This is the amount of surplus funds that are deemed non–available as defined in<br>Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1<br>unrestricted items and has to be deducted as per Article 330 of the Delegated<br>Regulation (EU) 2015/35.|
|R0090/C0010|Preference shares – total|This is the total amount of preference shares issued that fully satisfy the criteria for<br>Tier 1 restricted, Tier 2 or Tier 3 items.|
|R0090/C0030|Preference shares – tier 1<br>restricted|This is the amount of the preference shares issued that meet the criteria for Tier 1<br>restricted.|
|R0090/C0040|Preference shares – tier 2|This is the amount of the preference shares issued that meet the criteria for Tier 2.|

L 120/1262 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|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<br>shares to be deducted at<br>group level – total|This is the total amount of preference shares which are deemed non–available as<br>defined in Article 222(2)–(5) of Directive 2009/138/EC and has to be deducted as<br>per Article 330 of Delegated Regulation (EU) 2015/35.|
|R0100/C0030|Non–available preference<br>shares at group level to be<br>deducted – tier 1 Restricted|This is the amount of preference shares which are deemed non – available as defined<br>in Article 222(2)–(5) of Directive 2009/138/EC and which meet the criteria for Tier<br>1 restricted items and has to be deducted as per Article 330 of Delegated Regu­<br>lation (EU) 2015/35.|
|R0100/C0040|Non–available preference<br>shares to be deducted at<br>group level – tier 2|This is the amount of preference shares which are deemed non–available as defined<br>in Article 222(2)–(5) of Directive 2009/138/EC and which meet the criteria for Tier<br>2 and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.|
|R0100/C0050|Non–available preference<br>shares to be deducted at<br>group level – tier 3|This is the amount of preference shares which are deemed non–available as defined<br>in Article 222(2)–(5) of Directive 2009/138/EC and which meet the criteria for Tier<br>3 and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.|
|R0110/C0010|Share premium account<br>related to preference<br>shares – total|The total share premium account related to preference shares capital that fully<br>satisfies the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.|
|R0110/C0030|Share premium account<br>related to preference<br>shares – tier 1 restricted|This is the amount of the share premium account that relates to preference shares<br>that meets the criteria for Tier 1 restricted items because it relates to preference<br>shares treated as Tier 1 restricted items.|
|R0110/C0040|Share premium account<br>related to preference<br>shares – tier 2|This is the amount of the share premium account that relates to preference shares<br>that meets the criteria for Tier 2 because it relates to preference shares treated as<br>Tier 2.|
|R0110/C0050|Share premium account<br>related to preference<br>shares – tier 3|This is the amount of the share premium account that relates to preference shares<br>that meets the criteria for Tier 3 because it relates to preference shares treated as<br>Tier 3.|
|R0120/C0010|Non–available share<br>premium account related to<br>preference shares to be<br>deducted at group level –<br>total|This is the total amount of the share premium account relating to preference shares<br>that is deemed non–available as defined in Article<br>222(2)–(5) of Directive<br>2009/138/EC.|

5.5.2023 EN Official Journal of the European Union L 120/1263

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0120/C0030|Non–available share<br>premium account related to<br>preference shares to be<br>deducted at group level –<br>tier 1 restricted|This is the amount of the share premium account relating to preference shares that<br>is deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC<br>and which meets the criteria for Tier 1 restricted items and has to be deducted as<br>per Article 330 of Delegated Regulation (EU) 2015/35.|
|R0120/C0040|Non–available share<br>premium account related to<br>preference shares to be<br>deducted at group level –<br>tier 2|This is the amount of the share premium account relating to preference shares that<br>is deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC<br>and which meets the criteria for Tier 2 and has to be deducted as per Article 330 of<br>the Delegated Regulation (EU) 2015/35.|
|R0120/C0050|Non–available share<br>premium account related to<br>preference shares to be<br>deducted at group level –<br>tier 3|This is the amount of the share premium account relating to preference shares that<br>is deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC<br>and which meets the criteria for Tier 3 and has to be deducted as per Article 330 of<br>Delegated Regulation (EU) 2015/35.|
|R0130/C0010|Reconciliation reserve – total|The total reconciliation reserve represents reserves (e.g. retained earnings), net of<br>adjustments (e.g. ring–fenced funds). It results mainly from differences between<br>accounting valuation and valuation in accordance with Article 75 of Directive<br>2009/138/EC.|
|R0130/C0020|Reconciliation reserve –<br>tier 1 unrestricted|The reconciliation reserve represents reserves (e.g. retained earnings), net of<br>adjustments (e.g. ring–fenced funds). It results mainly from differences between<br>accounting valuation and valuation in accordance with Directive 2009/138/EC.|
|R0140/C0010|Subordinated liabilities –<br>total|This is the total amount of subordinated liabilities.|
|R0140/C0030|Subordinated liabilities –<br>tier 1 restricted|This is the amount of subordinated liabilities that meet the criteria for Tier 1<br>restricted items.|
|R0140/C0040|Subordinated liabilities –<br>tier 2|This is the amount of subordinated liabilities that meet the criteria for Tier 2.|
|R0140/C0050|Subordinated liabilities –<br>tier 3|This is the amount of subordinated liabilities that meet the criteria for Tier 3.|
|R0150/C0010|Non–available subordinated<br>liabilities to be deducted at<br>group level – total|This is the total amount of subordinated liabilities that are deemed non–available as<br>defined in Article 222(2)–(5) of Directive 2009/138/EC.|

L 120/1264 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0150/C0030|Non–available subordinated<br>liabilities to be deducted at<br>group level – tier 1<br>restricted|This is the amount of subordinated liabilities that are deemed non–available as<br>defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for<br>Tier 1 restricted items.|
|R0150/C0040|Non–available subordinated<br>liabilities to be deducted at<br>group level – tier 2|This is the amount of subordinated liabilities that are deemed non–available as<br>defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for<br>Tier 2 and has to be deducted as per Article 330 of Delegated Regulation (EU)<br>2015/35.|
|R0150/C0050|Non–available subordinated<br>liabilities to be deducted at<br>group level – tier 3|This is the amount of subordinated liabilities that are deemed non–available as<br>defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria<br>for Tier 3 and has to be deducted as per Article 330 of Delegated Regulation (EU)<br>2015/35.|
|R0160/C0010|An amount equal to the<br>value of net deferred tax<br>assets – total|This is the total amount of net deferred tax assets.|
|R0160/C0050|An amount equal to the<br>value of net deferred tax<br>assets – tier 3|This is the amount of net deferred tax assets that meet the tier 3 classification<br>criteria.|
|R0170/C0010|The amount equal to the<br>value of net deferred tax<br>assets not available to be<br>deducted at group level –<br>total|This is the total amount of net deferred tax assets which are deemed non–available<br>as defined in Article 222(2)–(5) of Directive 2009/138/EC and has to be deducted<br>as per Article 330 of Delegated Regulation (EU) 2015/35.|
|R0170/C0050|The amount equal to the<br>value of net deferred tax<br>assets not available to be<br>deducted at group level –<br>Tier 3|This is the amount of net deferred tax assets which are deemed non–available as<br>defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for<br>Tier 3 and has to be deducted as per Article 330 of Delegated Regulation (EU)<br>2015/35.|
|R0180/C0010|Other own fund items<br>approved by the supervisory<br>authority as basic own funds<br>not specified above – total|This is the total of basic own fund items not identified above and that received<br>supervisory approval.|
|R0180/C0020|Other own fund items<br>approved by the supervisory<br>authority as basic own funds<br>not specified above – tier 1<br>unrestricted|This is the amount of basic own fund items not identified above that meet Tier 1<br>unrestricted criteria and that received supervisory approval.|

5.5.2023 EN Official Journal of the European Union L 120/1265

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0180/C0030|Other own fund items<br>approved by the supervisory<br>authority as basic own funds<br>not specified above – Tier 1<br>restricted|This is the amount of basic own fund items not identified above which meet the<br>criteria for Tier 1, restricted items and that received supervisory approval.|
|R0180/C0040|Other own fund items<br>approved by the supervisory<br>authority as basic own funds<br>not specified above – tier 2|This is the amount of basic own fund items not identified above that meet the<br>criteria for Tier 2 and that received supervisory approval.|
|R0180/C0050|Other own fund items<br>approved by the supervisory<br>authority as basic own funds<br>not specified above – tier 3|This is the amount of basic own fund items not identified above that meet the<br>criteria for Tier 3 and that received supervisory approval.|
|R0190/C0010|Non–available own funds<br>related to other own funds<br>items approved by super­<br>visory authority to be<br>deducted – total|This is the total amount of own fund items related to other items approved by<br>supervisory authority as basic own funds not specified above which are deemed<br>non–available, as defined in Article 222(2)–(5) of Directive 2009/138/EC and has to<br>be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.|
|R0190/C0020|Non–available own funds<br>related to other own funds<br>items approved by super­<br>visory authority to be<br>deducted – tier 1<br>unrestricted items|This is the amount of own fund items related to other items approved by super­<br>visory authority as basic own funds not specified above which are deemed non–<br>available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the<br>criteria for Tier 1 unrestricted items and has to be deducted as per Article 330 of<br>Delegated Regulation (EU) 2015/35.|
|R0190/C0030|Non–available own funds<br>related to other own funds<br>items approved by super­<br>visory authority to be<br>deducted – tier 1 restricted<br>items|This is the amount of own fund items related to other items approved by super­<br>visory authority as basic own funds not specified above which are deemed non–<br>available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the<br>criteria for Tier 1 restricted items and has to be deducted as per Article 330 of<br>Delegated Regulation (EU) 2015/35.|
|R0190/C0040|Non–available own funds<br>related to other own funds<br>items approved by super­<br>visory authority to be<br>deducted – tier 2|This is the amount of own fund items related to other items approved by super­<br>visory authority as basic own funds not specified above which are deemed non–<br>available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the<br>criteria for Tier 2 and has to be deducted as per Article 330 of Delegated Regu­<br>lation (EU) 2015/35.|

L 120/1266 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0190/C0050|Non–available own funds<br>related to other own funds<br>items approved by super­<br>visory authority to be<br>deducted – tier 3|This is the amount of own fund items related to other items approved by super­<br>visory authority as basic own funds not specified above which are deemed non–<br>available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the<br>criteria for Tier 3 and has to be deducted as per Article 330 of Delegated Regu­<br>lation (EU) 2015/35.|
|R0200/C0010|Minority interests at group<br>level– total|This is the total of minority interests in the group being reported upon.|
|R0200/C0020|Minority interests at group<br>level– tier 1 unrestricted|The amount of minority interests in the group being reported upon that meet the<br>criteria for Tier 1 unrestricted items.|
|R0200/C0030|Minority interests at group<br>level– tier 1 restricted|The amount of minority interests in the group being reported upon that meet the<br>criteria for Tier 1 restricted items.|
|R0200/C0040|Minority interests at group<br>level– tier 2|The amount of minority interests in the group being reported upon that meet the<br>criteria for Tier 2.|
|R0200/C0050|Minority interests at group<br>level– tier 3|The amount of minority interests in the group being reported upon that meet the<br>criteria for Tier 3.|
|R0210/C0010|Non-available minority<br>interests to be deducted at<br>group level – total|This is the total amount of minority interests which are deemed non–available as<br>defined in Article 222(2)–(5) of Directive 2009/138/EC, and has to be deducted as<br>per Article 330 of Delegated Regulation (EU) 2015/35.|
|R0210/C0020|Non-available minority<br>interests to be deducted at<br>group level – tier 1<br>unrestricted|This is the amount of minority interests which are deemed non–available as defined<br>in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1<br>unrestricted, and has to be deducted as per Article 330 of Delegated Regulation<br>(EU) 2015/35.|
|R0210/C0030|Non-available minority<br>interests to be deducted at<br>group level – tier 1<br>restricted|This is the amount of minority interests which are deemed non–available as defined<br>in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1<br>restricted, and has to be deducted as per Article 330 of Delegated Regulation (EU)<br>2015/35.|
|R0210/C0040|Non-available minority<br>interests to be deducted at<br>group level – tier 2|This is the amount of minority interests which are deemed non–available as defined<br>in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 2, and<br>to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.|

5.5.2023 EN Official Journal of the European Union L 120/1267

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0210/C0050|Non-available minority<br>interests to be deducted at<br>group level – tier 3|This is the amount of minority interests which are deemed non–available as defined<br>in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 3, and<br>has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.|

_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_

_Deductions_

|R0230/C0010|Deductions of participations<br>in other financial under­<br>takings, including non–<br>regulated undertakings<br>carrying out financial<br>activities – total|This is the total deduction for participations in credit institutions, investment firms,<br>financial institutions, alternative investment fund managers, UCITS management<br>companies, institutions for occupational retirement provisions, non–regulated under­<br>takings carrying out financial activities, including the participations that are deducted<br>in accordance with Article 228, paragraph 2 of Directive 2009/138/EC.<br>Those participations are deducted from basic own funds and added back as own<br>funds in accordance with the relevant sectoral rules in the rows from R0410 to<br>R0440.|
|---|---|---|
|R0230/C0020|Deductions of participations<br>in other financial under­<br>takings, including non–<br>regulated undertakings<br>carrying out financial<br>activities – tier 1<br>unrestricted|This is the deduction of the participations in credit institutions, investment firms,<br>financial institutions, alternative investment fund managers, UCITS management<br>companies, institutions for occupational retirement provisions, non–regulated under­<br>takings carrying out financial activities, including the participations that are deducted<br>in accordance with Article 228, paragraph 2 of Directive 2009/138/EC (to be<br>showed separately in the row R0240).<br>Those participations are deducted from basic own funds and added back as own<br>funds in accordance with the relevant sectoral rules in the rows from R0410 to<br>R0440 – tier 1 unrestricted items.|

L 120/1268 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0230/C0030|Deductions of participations<br>in other financial under­<br>takings, including non–<br>regulated undertakings<br>carrying out financial<br>activities – tier 1 restricted|This is the deduction of the participations in credit institutions, investment firms,<br>financial institutions, alternative investment fund managers, UCITS management<br>companies, institutions for occupational retirement provisions, non–regulated under­<br>takings carrying out financial activities, including the participations that are deducted<br>in accordance with Article 228, paragraph 2 of Directive 2009/138/EC.<br>Those participations are deducted from basic own funds and added back as own<br>funds in accordance with the relevant sectoral rules in the rows from R0410 to<br>R0440— tier 1 restricted items.|
|R0230/C0040|Deductions of participations<br>in other financial under­<br>takings, including non–<br>regulated undertakings<br>carrying out financial<br>activities – tier 2|This is the deduction of the participations in credit institutions, investment firms,<br>financial institutions, alternative investment fund managers, UCITS management<br>companies, institutions for occupational retirement provisions, non–regulated under­<br>takings carrying out financial activities, including the participations that are deducted<br>in accordance with Article 228, paragraph 2 of the Directive 2009/138/EC.<br>Those participations are deducted from basic own funds and added back as own<br>funds in accordance with the relevant sectoral rules in the rows from R0410 to<br>R0440 – tier 2.|
|R0230/C0050|Deductions of participations<br>in other financial under­<br>takings, including non–<br>regulated undertakings<br>carrying out financial<br>activities – Tier 3|This is the deduction of the participations in credit institutions, investment firms,<br>financial institutions, alternative investment fund managers, UCITS management<br>companies, institutions for occupational retirement provisions, non–regulated under­<br>takings carrying out financial activities, including the participations that are deducted<br>in accordance with Article 228, paragraph 2 of Directive 2009/138/EC.<br>Those participations are deducted from basic own funds and added back as own<br>funds in accordance with the relevant sectoral rules in the rows from R0410 to<br>R0440 – Tier 3.|
|R0240/C0010|whereof deducted according<br>to art 228 of the Directive<br>2009/138/EC– total|This is the total value of participations deducted in accordance with Article 228,<br>paragraph 2 of Directive 2009/138/EC, as part of the value reported in row R0230 –<br>total|
|R0240/C0020|whereof deducted according<br>to art 228 of the Directive<br>2009/138/EC – tier 1<br>unrestricted|This is the value of participations that are deducted in accordance with Article 228,<br>paragraph 2 of Directive 2009/138/EC, as part of the value reported in row R0230 –<br>tier 1 unrestricted|
|R0240/C0030|whereof deducted according<br>to art 228 of the Directive<br>2009/138/EC – tier 1<br>restricted|This is the value of participations deducted in accordance with Article 228,<br>paragraph 2 of Directive 2009/138/EC, as part of the value reported in row<br>R0230 – tier 1 restricted|

5.5.2023 EN Official Journal of the European Union L 120/1269

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0240/C0040|whereof deducted according<br>to art 228 of the Directive<br>2009/138/EC – tier 2|This is the value of participations deducted in accordance with Article 228,<br>paragraph 2 of Directive 2009/138/EC, as part of the value reported in row<br>R0230 – tier 2|
|R0250/C0010|Deductions of participations<br>where there is non–avail­<br>ability of information<br>(Article 229) – total|This is the total deduction of the participations in related undertakings when the<br>information necessary for calculating the group solvency is not available, in<br>accordance with Article 229 of Directive 2009/138/EC.|
|R0250/C0020|Deductions of participations<br>where there is non–avail­<br>ability of information<br>(Article 229) – tier 1<br>unrestricted|This is the deduction of the participations in related undertakings when the<br>information necessary for calculating the group solvency is not available, in<br>accordance with Article 229 of Directive 2009/138/EC – tier 1 unrestricted.|
|R0250/C0030|Deductions of participations<br>where there is non–avail­<br>ability of information<br>(Article 229) – tier 1<br>restricted|This is the deduction of the participations in related undertakings when the<br>information necessary for calculating the group solvency is not available, in<br>accordance with Article 229 of Directive 2009/138/EC – tier 1 restricted.|
|R0250/C0040|Deductions of participations<br>where there is non–avail­<br>ability of information<br>(Article 229) – tier 2|This is the deduction of the participations in related undertakings when the<br>information necessary for calculating the group solvency is not available, in<br>accordance with Article 229 of Directive 2009/138/EC, Tier 2.|
|R0250/C0050|Deductions of participations<br>where there is non–avail­<br>ability of information<br>(Article 229) – tier 3|This is the deduction of the participations in related undertakings when the<br>information necessary for calculating the group solvency is not available, in<br>accordance with Article 229 of Directive 2009/138/EC, Tier 3.|
|R0260/C0010|Deduction for participations<br>included via Deduction and<br>Aggregation method when<br>the combination of methods<br>is used – total|This is the total deduction of the participations in related undertakings included with<br>the Deduction and Aggregation method when the combination of methods is used.|
|R0260/C0020|Deduction for participations<br>included with Deduction<br>and Aggregation method<br>when the combination of<br>methods is used – tier 1<br>unrestricted|This is the deduction of the participations in related undertakings included with the<br>Deduction and Aggregation method when the combination of methods is used –<br>tier 1 unrestricted.|

L 120/1270 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0260/C0030|Deduction for participations<br>included with Deduction<br>and Aggregation method<br>when the combination of<br>methods is used – tier 1<br>restricted|This is the deduction of the participations in related undertakings included with the<br>Deduction and Aggregation method when a combination of methods is used – tier 1<br>restricted.|
|R0260/C0040|Deduction for participations<br>included with Deduction<br>and Aggregation method<br>when the combination of<br>methods is used – tier 2|This is the deduction of the participations in related undertakings included with the<br>Deduction and Aggregation method when the combination of methods is used –<br>tier 2.|
|R0260/C0050|Deduction for participations<br>included with Deduction<br>and Aggregation method<br>when combination of<br>methods is used – tier 3|This is the deduction of the participations in related undertakings included with the<br>Deduction and Aggregation method when the combination of methods is used –<br>tier 3.|
|R0270/C0010|Total of non–available own<br>fund items to be deducted –<br>total|This is the total of non– available own fund items and has to be deducted as per<br>Article 330 of Delegated Regulation (EU) 2015/35.|
|R0270/C0020|Total of non–available own<br>fund items to be deducted –<br>tier 1 unrestricted|This is the non– available own fund items in Tier 1 unrestricted items and has to be<br>deducted as per Article 330 of Delegated Regulation (EU) 2015/35.|
|R0270/C0030|Total of non–available own<br>fund items to be deducted –<br>tier 1 restricted|This is the non–available own fund items – tier 1 restricted items and has to be<br>deducted as per Article 330 of Delegated Regulation (EU) 2015/35.|
|R0270/C0040|Total of non–available own<br>fund items to be deducted –<br>tier 2|This is the non–available own fund items – tier 2 and has to be deducted as per<br>Article 330 of Delegated Regulation (EU) 2015/35.|
|R0270/C0050|Total of non–available own<br>fund items to be deducted –<br>tier 3|This is the non–available own fund items – tier 3 and has to be deducted as per<br>Article 330 of Delegated Regulation (EU) 2015/35.|

5.5.2023 EN Official Journal of the European Union L 120/1271

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0280/C0010|Total deductions – total|This is the total amount of deductions not included in the reconciliation reserves.|
|R0280/C0020|Total deductions – tier 1<br>unrestricted|This is the amount of deductions from tier 1 unrestricted not included in the<br>reconciliation reserves.|
|R0280/C0030|Total deductions – tier 1<br>restricted|This is the amount of deductions from tier 1 restricted not included in the recon­<br>ciliation reserves.|
|R0280/C0040|Total deductions – tier 2|This is the amount of deductions from tier 2 not included in the reconciliation<br>reserves.|
|R0280/C0050|Total deductions – tier 3|This is the amount of deductions from tier 3 not included in the reconciliation<br>reserves.|

_Total basic own funds after deductions_

|R0290/C0010|Total basic own funds after<br>deductions|This is the total amount of basic own fund items after deductions.|
|---|---|---|
|R0290/C0020|Total basic own funds after<br>deductions – tier 1<br>unrestricted|This is the amount of basic own fund items after deductions that meet the criteria<br>for Tier 1 unrestricted items.|
|R0290/C0030|Total basic own funds after<br>deductions – tier 1 restricted|This is the amount of basic own fund items after deductions that meet the criteria<br>for Tier 1 restricted items.|
|R0290/C0040|Total basic own funds after<br>deductions – tier 2|This is the amount of basic own fund items after deductions that meet the criteria<br>for Tier 2.|
|R0290/C0050|Total basic own funds after<br>deductions – tier 3|This is the amount of basic own fund items after deductions that meet the criteria<br>for Tier 3.|

_Ancillary own funds_

|R0300/C0010|Unpaid and uncalled<br>ordinary share capital<br>callable on demand – total|This is the total amount of issued ordinary share capital that has not been called up<br>or paid up but that is callable on demand.|
|---|---|---|
|R0300/C0040|Unpaid and uncalled<br>ordinary share capital<br>callable on demand – tier 2|This is the amount of issued ordinary share capital that has not been called up or<br>paid up but that is callable on demand that meets the criteria for Tier 2.|

L 120/1272 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0310/C0010|Unpaid and uncalled initial<br>funds, members’<br>contributions or the<br>equivalent basic own fund<br>item for mutual and mutual –<br>type undertakings, callable<br>on demand – total|This is the total amount of initial funds, members’ contributions or the equivalent<br>basic own fund item for mutual and mutual–type undertakings that has not been<br>called up or paid up but that is callable on demand.|
|R0310/C0040|Unpaid and uncalled initial<br>funds, members’<br>contributions or the<br>equivalent basic own fund<br>item for mutual and<br>mutual–type undertakings,<br>callable on demand – tier 2|This is the amount of initial funds, members’ contributions or the equivalent basic<br>own fund item for mutual and mutual–type undertakings that has not been called<br>up or paid up but that is callable on demand that meets the criteria for Tier 2.|
|R0320/C0010|Unpaid and uncalled pref­<br>erence shares callable on<br>demand – total|This is the total amount of preference shares that have not been called up or paid<br>up but that are callable on demand.|
|R0320/C0040|Unpaid and uncalled pref­<br>erence shares callable on<br>demand – tier 2|This is the amount of preference shares that have not been called up or paid up but<br>that are callable on demand that meet the criteria for Tier 2.|
|R0320/C0050|Unpaid and uncalled pref­<br>erence shares callable on<br>demand – tier 3|This is the amount of preference shares that have not been called up or paid up but<br>that are callable on demand that meet the criteria for Tier 3|
|R0330/C0010|A legally binding<br>commitment to subscribe<br>and pay for subordinated<br>liabilities on demand – total|This is the total amount of legally binding commitments to subscribe and pay for<br>subordinated liabilities on demand.|
|R0330/C0040|A legally binding<br>commitment to subscribe<br>and pay for subordinated<br>liabilities on demand – tier 2|This is the amount of legally binding commitments to subscribe and pay for<br>subordinated liabilities on demand that meet the criteria for Tier 2.|
|R0330/C0050|A legally binding<br>commitment to subscribe<br>and pay for subordinated<br>liabilities on demand – tier 3|This is the amount of legally binding commitments to subscribe and pay for<br>subordinated liabilities on demand that meet the criteria for Tier 3.|

5.5.2023 EN Official Journal of the European Union L 120/1273

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0340/C0010|Letters of credit and guar­<br>antees under Article 96(2)<br>of Directive 2009/138/EC –<br>total|This is the total amount of letters of credit and guarantees that are held in trust for<br>the benefit of insurance creditors by an independent trustee and provided by credit<br>institutions authorised in accordance with Directive 2006/48/EC.|
|R0340/C0040|Letters of credit and guar­<br>antees under Article 96(2)<br>of Directive 2009/138/EC –<br>tier 2|This is the amount of letters of credit and guarantees that are held in trust for the<br>benefit of insurance creditors by an independent trustee and provided by credit<br>institutions authorised in accordance with Directive 2006/48/EC that meet the<br>criteria for Tier 2.|
|R0350/C0010|Letters of credit and guar­<br>antees other than under<br>Article 96(2) of Directive<br>2009/138/EC – total|This is the total amount of letters of credit and guarantees that satisfy criteria for<br>Tier 2 or Tier 3, other than those that are held in trust for the benefit of insurance<br>creditors by an independent trustee and provided by credit institutions authorised in<br>accordance with Directive 2006/48/EC.|
|R0350/C0040|Letters of credit and guar­<br>antees other than under<br>Article 96(2) of Directive<br>2009/138/EC – tier 2|This is the amount of letters of credit and guarantees that meet the criteria for Tier<br>2, other than those which are held in trust for the benefit of insurance creditors by<br>an independent trustee and provided by credit institutions authorised in accordance<br>with Directive 2006/48/EC.|
|R0350/C0050|Letters of credit and guar­<br>antees other than under<br>Article 96(2) of Directive<br>2009/138/EC– tier 3|This is the amount of letters of credit and guarantees that meet the criteria for Tier<br>3, other than those which are held in trust for the benefit of insurance creditors by<br>an independent trustee and provided by credit institutions authorised in accordance<br>with Directive 2006/48/EC.|
|R0360/C0010|Supplementary members<br>calls under first subparagraph<br>of Article 96(3) of Directive<br>2009/138/EC – total|This is the total amount of any future claims which mutual or mutual–type associ­<br>ations of ship owners with variable contributions solely insuring risks listed in<br>classes 6, 12 and 17 in Part A of Annex I may have against their members by<br>way of a call for supplementary contributions, within the following 12 months.|
|R0360/C0040|Supplementary members<br>calls under first subparagraph<br>of Article 96(3) of Directive<br>2009/138/EC – tier 2|This is the amount of any future claims which mutual or mutual–type associations<br>of ship owners with variable contributions solely insuring risks listed in classes 6, 12<br>and 17 in Part A of Annex I may have against their members by way of a call for<br>supplementary contributions, within the following 12 months.|
|R0370/C0010|Supplementary members<br>calls – other than under first<br>subparagraph of Article 96<br>(3) of Directive 2009/138/EC<br>– total|This is the total amount of any future claims which mutual or mutual–type associ­<br>ations with variable contributions may have against their members by way of a call<br>for supplementary contributions, within the following 12 months, other than those<br>described in the first subparagraph of Article 96(3) of the Directive 2009/138/EC.|

L 120/1274 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0370/C0040|Supplementary members<br>calls – other than under first<br>subparagraph of Article 96<br>(3) of Directive 2009/138/EC<br>– tier 2|This is the amount of any future claims which mutual or mutual–type associations<br>of with variable contributions may have against their members by way of a call for<br>supplementary contributions within the following 12 months, other than those<br>described in the first subparagraph of Article 96(3) of Directive 2009/138/EC<br>that meet the criteria for Tier 2.|
|R0370/C0050|Supplementary members<br>calls – other than under first<br>subparagraph of Article 96<br>(3) of Directive 2009/138/EC<br>– tier 3|This is the amount of any future claims which mutual or mutual–type associations<br>with variable contributions may have against their members by way of a call for<br>supplementary contributions within the following 12 months, other than those<br>described in the first subparagraph of Article 96(3) of the Framework Directive<br>2009/138/EC that meet the criteria for Tier 3.|
|R0380/C0010|Non available ancillary own<br>funds at group level to be<br>deducted— total|This is the total amount of ancillary own funds which are deemed non–available as<br>defined in Article 222(2)–(5) of Directive 2009/138/EC.|
|R0380/C0040|Non available ancillary own<br>funds at group level to be<br>deducted – tier 2|This is the amount of ancillary own funds which are deemed non–available as<br>defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for<br>Tier 2.|
|R0380/C0050|Non available ancillary own<br>funds at group level to be<br>deducted – tier 3|This is the amount of ancillary own funds which are deemed non–available as<br>defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for<br>Tier 3.|
|R0390/C0010|Other ancillary own funds –<br>total|This is the total amount of other ancillary own funds.|
|R0390/C0040|Other ancillary own funds –<br>tier 2|This is the amount of other ancillary own funds that meet criteria for Tier 2.|
|R0390/C0050|Other ancillary own funds –<br>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<br>tier 2|This is the amount of ancillary own fund items that meet the criteria for Tier 2.|
|R0400/C0050|Total ancillary own funds –<br>tier 3|This is the amount of ancillary own fund items that meet the criteria for Tier 3.|

5.5.2023 EN Official Journal of the European Union L 120/1275

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Own funds of_<br>_other financial_<br>_sectors_|||
|_The following_<br>_items are_<br>_applicable also_<br>_in case of D&A_<br>_method and_<br>_combination of_<br>_methods_|||
|R0410/C0010|Credit institutions,<br>investment firms, financial<br>institutions, alternative<br>investment fund managers,<br>UCITS management<br>companies – total|Total of own funds in credit institutions, investment firms, financial institutions,<br>alternative investment fund managers, UCITS management companies already net of<br>any relevant Intragroup Transaction. The inclusion of other financial sectors follow<br>Article 329 of Delegated Regulation (EU) 2015/35, if not deducted in accordance<br>with Article 228, paragraph 2 of Directive 2009/138/EC.|
|R0410/C0020|Credit institutions,<br>investment firms, financial<br>institutions, alternative<br>investment fund managers,<br>UCITS management<br>companies – Tier 1<br>unrestricted|Own funds in credit institutions, investment firms, financial institutions, alternative<br>investment fund managers, UCITS management companies already net of any<br>relevant Intragroup Transaction – tier 1 unrestricted.<br>Those items should be also deducted of any non–available own funds according to<br>the relevant sectoral rules and deducted of own funds in accordance with<br>Article 228, paragraph 2 of Directive 2009/138/EC.|
|R0410/C0030|Credit institutions,<br>investment firms, financial<br>institutions, alternative<br>investment fund managers,<br>UCITS management<br>companies – Tier 1<br>restricted|Own funds in credit institutions, investment firms, financial institutions, alternative<br>investment fund managers, UCITS management companies already net of any<br>relevant Intragroup Transaction – tier 1 restricted.<br>Those items should be also deducted of any non–available own funds according to<br>the relevant sectoral rules and deducted of own funds in accordance with<br>Article 228, paragraph 2 of Directive 2009/138/EC.|
|R0410/C0040|Credit institutions,<br>investment firms, financial<br>institutions, alternative<br>investment fund managers,<br>UCITS management<br>companies – Tier 2|Own funds in credit institutions, investment firms, financial institutions, alternative<br>investment fund managers, UCITS management companies already net of any<br>relevant Intragroup Transaction – tier 2.<br>Those items should be also deducted of any non–available own funds according to<br>the relevant sectoral rules and deducted of own funds in accordance with<br>Article 228, paragraph 2 of Directive 2009/138/EC.|
|R0420/C0010|Institutions for occupational<br>retirement provision – total|Total of own funds in institutions for occupational retirement provision, already net<br>of any relevant Intragroup Transaction. Those items should be also deducted of any<br>non–available own funds according to the relevant sectoral rules.|

L 120/1276 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0420/C0020|Institutions for occupational<br>retirement provision – tier 1<br>unrestricted|Own funds in institutions for occupational retirement provision, already net of any<br>relevant Intragroup Transaction– tier 1 unrestricted.<br>Those items should be also deducted of any non–available own funds according to<br>the relevant sectoral rules|
|R0420/C0030|Institutions for occupational<br>retirement provision – tier 1<br>restricted|Own funds in institutions for occupational retirement provision, already net of any<br>relevant Intragroup Transaction– tier 1 restricted.<br>Those items should be also deducted of any non–available own funds according to<br>the relevant sectoral rules|
|R0420/C0040|Institutions for occupational<br>retirement provision – tier 2|Own funds in institutions for occupational retirement provision, already net of any<br>relevant Intragroup Transaction– tier 2.<br>Those items should be also deducted of any non–available own funds according to<br>the relevant sectoral rules|
|R0420/C0050|Institutions for occupational<br>retirement provision – tier 3|Own funds in institutions for occupational retirement provision, already net of any<br>relevant Intragroup Transaction– tier 3.<br>Those items should be also deducted of any non–available own funds according to<br>the relevant sectoral rules|
|R0430/C0010|Non–regulated undertakings<br>carrying out financial<br>activities – total|Total of own funds in non–regulated entities carrying out financial activities, already<br>net of any relevant Intragroup Transaction. Those items should be also deducted of<br>any non–available own funds according to the relevant sectoral rules and deducted<br>of own funds in accordance with Article<br>228, paragraph 2 of Directive<br>2009/138/EC.|
|R0430/C0020|Non–regulated undertakings<br>carrying out financial<br>activities – tier 1<br>unrestricted|Own funds in non–regulated entities carrying out financial activities, already net of<br>any relevant Intragroup Transaction – tier 1 unrestricted.<br>Those items should be also deducted of any non–available own funds according to<br>the relevant sectoral rules and deducted of own funds in accordance with<br>Article 228, paragraph 2 of Directive 2009/138/EC.|
|R0430/C0030|Non–regulated undertakings<br>carrying out financial<br>activities – tier 1 restricted|Own funds in non–regulated entities carrying out financial activities, already net of<br>any relevant Intragroup Transaction – tier 1 restricted.<br>Those items should be also deducted of any non–available own funds according to<br>the relevant sectoral rules and deducted of own funds in accordance with<br>Article 228, paragraph 2 of Directive 2009/138/EC.|
|R0430/C0040|Non–regulated undertakings<br>carrying out financial<br>activities – tier 2|Own funds in non–regulated entities carrying out financial activities, already net of<br>any relevant Intragroup Transaction – tier 2.<br>Those items should be also deducted of any non–available own funds according to<br>the relevant sectoral rules and deducted of own funds in accordance with<br>Article 228, paragraph 2 of Directive 2009/138/EC.|

5.5.2023 EN Official Journal of the European Union L 120/1277

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0440/C0010|Total own funds of other<br>financial sectors – total|Total of own funds in other financial sectors.<br>The value of the participation in the other financial sectors is deducted in R0230,<br>and the own funds according to the own sectoral rule of own funds of such<br>undertakings are reported in R0440.|
|R0440/C0020|Total own funds of other<br>financial sectors – tier 1<br>unrestricted|Total of own funds in other financial sectors – tier 1 unrestricted.<br>The value of the participation in the other financial sectors is deducted in R0230,<br>and the own funds according to the own sectoral rule of own funds of such<br>undertakings are reported in R0440.|
|R0440/C0030|Total own funds of other<br>financial sectors – tier 1<br>restricted|Total of own funds in other financial sectors – tier 1 restricted.<br>The value of the participation in the other financial sectors is deducted in R0230,<br>and the own funds according to the own sectoral rule of own funds of such<br>undertakings are reported in R0440.|
|R0440/C0040|Total own funds of other<br>financial sectors – tier 2|Total of own funds in other financial sectors – tier 2.<br>The value of the participation in the other financial sectors is deducted in R0230,<br>and the own funds according to the own sectoral rule of own funds of such<br>undertakings are reported in R0440.|
|R0440/C0050|Total own funds of other<br>financial sectors – Tier 3|Total of own funds in other financial sectors – Tier 3.<br>The value of the participation in the other financial sectors is deducted in R0230,<br>and the own funds according to the own sectoral rule of own funds of such<br>undertakings are reported in R0440.|
|_Own funds when_<br>_using the_<br>_Deduction and_<br>_Aggregation_<br>_method (D&A)_<br>_exclusively, or in_<br>_combination_<br>_with method 1_|||
|R0450/C0010|Own funds aggregated when<br>using the Deduction and<br>Aggregation method or<br>combination of methods –<br>Total|These are the total eligible own funds of the related undertakings that have to be<br>added for the calculation of the aggregated own funds when using the Deduction<br>and aggregation method or a combination of methods; after the deduction of non–<br>available own funds at group level.|
|R0450/C0020|Own funds aggregated when<br>using the Deduction and<br>Aggregation method or<br>combination of methods –<br>Tier 1 unrestricted|These are the eligible own funds of the related undertakings that have to be added<br>for the calculation of the aggregated own funds when using the Deduction and<br>aggregation method or a combination of methods, classified as Tier 1 unrestricted<br>after the deduction of non–available own funds at group level|

L 120/1278 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0450/C0030|Own funds aggregated when<br>using the Deduction and<br>Aggregation method, and<br>combination of method –<br>Tier 1 restricted|These are the eligible own funds of the related undertakings that have to be added<br>for the calculation of the aggregated own funds when using the Deduction and<br>aggregation method or a combination of methods, classified as Tier 1 restricted after<br>the deduction of non-available own funds at group level|
|R0450/C0040|Own funds aggregated when<br>using the Deduction and<br>Aggregation method and<br>combination of method –<br>Tier 2|These are the eligible own funds of the related undertakings that have to be added<br>for the calculation of the aggregated own funds when using the Deduction and<br>aggregation method or a combination of methods, classified as Tier 2 after the<br>deduction of non-available own funds at group level.|
|R0450/C0050|Own funds aggregated when<br>using the Deduction and<br>Aggregation method and<br>combination of method –<br>Tier 3|These are the eligible own funds of the related undertakings that have to be added<br>for the calculation of the aggregated own funds when using the Deduction and<br>aggregation method or a combination of methods, classified as Tier 3 after the<br>deduction of non-available own funds at group level.|
|R0460/C0010|Own funds aggregated when<br>using the Deduction and<br>Aggregation method, and<br>combination of method net<br>of IGT – Total|These are the total eligible own funds after the elimination of the intra–group<br>transactions for the calculation of the aggregated group eligible own funds.<br>The own funds figure reported here shall be net of non-available own funds and net<br>of IGTs.|
|R0460/C0020|Own funds aggregated when<br>using the Deduction and<br>Aggregation method, and<br>combination of method net<br>of IGT – Tier 1 unrestricted|These are the eligible own funds after the elimination of the intra–group trans­<br>actions for the calculation of the aggregated group eligible own funds, classified<br>as Tier 1 unrestricted items.<br>The own funds figure reported here shall be net of non-available own funds and net<br>of IGTs.|
|R0460/C0030|Own funds aggregated when<br>using the Deduction and<br>Aggregation method, and<br>combination of method net<br>of IGT – Tier 1 restricted|These are the eligible own funds after the elimination of the intra–group trans­<br>actions for the calculation of the aggregated group eligible own funds, classified<br>as Tier 1 restricted. The own funds figure reported here shall be net of non-available<br>own funds and net of IGTs.|
|R0460/C0040|Own funds aggregated when<br>using the Deduction and<br>Aggregation method, and<br>combination of method net<br>of IGT – Tier 2|These are the eligible own funds after the elimination of the intra–group trans­<br>actions for the calculation of the aggregated group eligible own funds, classified<br>as Tier 2. The own funds figure reported here shall be net of non-available own<br>funds and net of IGTs.|

5.5.2023 EN Official Journal of the European Union L 120/1279

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0460/C0050|Own funds aggregated when<br>using the Deduction and<br>Aggregation method,and<br>combination of method net<br>of IGT – Tier 3|These are the eligible own funds after the elimination of the intra–group trans­<br>actions for the calculation of the aggregated group eligible own funds, classified<br>as Tier 3. The own funds figure reported here shall be net of non-available own<br>funds and net of IGTs.|
|R0520/C0010|Total available own funds to<br>meet the consolidated part<br>of the group SCR (excluding<br>own funds from other<br>financial sectors and own<br>funds from undertakings<br>included via D&A method) –<br>total|This is the total own funds of the undertaking, comprising basic own funds after<br>deductions, plus ancillary own funds, that are available to meet the consolidated part<br>of the group SCR but excluding the own funds from other financial sectors, and the<br>own funds from the undertakings included via Deduction and aggregation method<br>(D&A).|
|R0520/C0020|Total available own funds to<br>meet the consolidated part<br>of the group SCR (excluding<br>own funds from other<br>financial sectors and own<br>funds from undertakings<br>included via D&A method) –<br>tier 1 unrestricted|This is the own funds of the undertaking, comprising basic own funds after deduc­<br>tions, that are available to meet the consolidated part of the group SCR but<br>excluding the own funds from other financial sectors, and the own funds from<br>the undertakings included via Deduction and aggregation method and meet the<br>criteria to be included in Tier 1 unrestricted items.|
|R0520/C0030|Total available own funds to<br>meet the consolidated part<br>of the group SCR (excluding<br>own funds from other<br>financial sectors and own<br>funds from undertakings<br>included via D&A method) –<br>tier 1 restricted|This is the own funds of the undertaking, comprising basic own funds after deduc­<br>tions, that are available to meet the consolidated part of the group SCR but<br>excluding the own funds from other financial sectors, and own funds from the<br>undertakings included via Deduction and aggregation method and that meet the<br>criteria to be included in Tier 1 restricted items.|
|R0520/C0040|Total available own funds to<br>meet the consolidated part<br>of the group SCR (excluding<br>own funds from other<br>financial sectors and own<br>funds from undertakings<br>included via D&A method) –<br>tier 2|This is the own funds of the undertaking, comprising basic own funds after deduc­<br>tions, plus ancillary own funds, that are available to meet the consolidated part of<br>the group SCR but excluding the own funds from other financial sectors, and own<br>funds from the undertakings included via Deduction and aggregation method and<br>that meet the criteria to be included in Tier 2.|

L 120/1280 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0520/C0050|Total available own funds to<br>meet the consolidated part<br>of the group SCR (excluding<br>own funds from other<br>financial sectors and own<br>funds from undertakings<br>included via D&A method)<br>– tier 3|This is the own funds of the undertaking, comprising basic own funds after deduc­<br>tions, plus ancillary own funds, that are available to meet the consolidated part of<br>the group SCR but excluding the own funds from other financial sectors, and own<br>funds from the undertakings included via Deduction and aggregation method and<br>that meet the criteria to be included in Tier 3.|
|R0560/C0010|Total eligible own funds to<br>meet the consolidated part<br>of the group SCR (excluding<br>own funds from other<br>financial sectors, and own<br>funds from undertakings<br>included via D&A method) –<br>total|This is the total group own funds which are eligible to cover the consolidated part<br>of the group SCR (excluding own funds from other financial sectors, and from the<br>undertakings included via Deduction and aggregation method) under the limits<br>For the purpose of the eligibility of those own fund items the consolidated group<br>SCR shall not include the capital requirements from other financial sectors<br>(Article 336 (c) of Delegated Regulation (EU) 2015/35) consistently|
|R0560/C0020|Total eligible own funds to<br>meet the consolidated part<br>of the group SCR (excluding<br>own funds from other<br>financial sectors, and own<br>funds from undertakings<br>included via D&A method) –<br>tier 1 unrestricted|This is the group own funds which are eligible under the limits set out to meet the<br>consolidated part of the group SCR (excluding own funds from other financial<br>sectors, and from the undertakings included via Deduction and aggregation<br>method), that meet the criteria for Tier 1 unrestricted items.|
|R0560/C0030|Total eligible own funds to<br>meet the consolidated part<br>of the group SCR (excluding<br>own funds from other<br>financial sectors, and own<br>funds from undertakings<br>included via D&A method) –<br>tier 1 Restricted|This is the own funds which are eligible under the limits set out to meet the<br>consolidated part of the group SCR (excluding own funds from other financial<br>sectors, and from the undertakings included via Deduction and aggregation<br>method), that meet the criteria for Tier 1 restricted items.|
|R0560/C0040|Total eligible own funds to<br>meet the consolidated part<br>of the group SCR (excluding<br>own funds from other<br>financial sectors and own<br>funds from undertakings<br>included via D&A method) –<br>tier 2|This is the own funds which are eligible under the limits set out to meet the<br>consolidated part of the group SCR (excluding own funds from other financial<br>sectors, and own funds from the undertakings included via Deduction and aggre­<br>gation method), that meet the criteria for Tier 2.|

5.5.2023 EN Official Journal of the European Union L 120/1281

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0560/C0050|Total eligible own funds to<br>meet the consolidated part<br>of the group SCR (excluding<br>own funds from other<br>financial sectors and own<br>funds from undertakings<br>included via D&A method) –<br>tier 3|This is the own funds which are eligible under the limits set out to meet the<br>consolidated part of the group SCR (excluding own funds from other financial<br>sectors, and own funds from the undertakings included via Deduction and aggre­<br>gation method), that meet the criteria for Tier 3.|
|R0530/C0010|Total available own funds to<br>meet the minimum<br>consolidated group SCR –<br>total|This is the total own funds of the group, comprising basic own funds after deduc­<br>tions, that are available to meet the minimum consolidated group SCR, excluding<br>the own funds from other financial sectors, and own funds from the undertakings<br>included via Deduction and aggregation method.|
|R0530/C0020|Total available own funds to<br>meet the minimum<br>consolidated group SCR–<br>tier 1 unrestricted|This is the own funds of the group, comprising basic own funds after deductions,<br>that are available to meet the minimum consolidated group SCR, excluding the own<br>funds from other financial sectors, and own funds from the undertakings included<br>via Deduction and aggregation method, and that meet the criteria to be included in<br>Tier 1 unrestricted.|
|R0530/C0030|Total available own funds to<br>meet the minimum<br>consolidated group SCR –<br>tier 1 restricted|This is the own funds of the group, comprising basic own funds after deductions,<br>that are available to meet the minimum consolidated group SCR, excluding the own<br>funds from other financial sectors, and own funds from the undertakings included<br>via Deduction and aggregation method, and that meet the criteria to be included in<br>Tier 1 restricted items.|
|R0530/C0040|Total available own funds to<br>meet the minimum<br>consolidated group SCR –<br>tier 2|This is the own funds of the group, comprising basic own funds after deductions,<br>that are available to meet the minimum consolidated group SCR, excluding the own<br>funds from other financial sectors and own funds from the undertakings included<br>via Deduction and aggregation method, and that meet the criteria to be included in<br>Tier 2.|
|R0570/C0010|Total eligible own funds to<br>meet the minimum<br>consolidated group SCR –<br>total|This is the total eligible own funds to meet the minimum consolidated group SCR<br>excluding the own funds from other financial sectors and own funds from the<br>undertakings included via Deduction and aggregation method.|
|R0570/C0020|Total eligible own funds to<br>meet the minimum<br>consolidated group SCR –<br>tier 1 unrestricted|This is the eligible own funds of the group, that are available to meet the minimum<br>consolidated group SCR excluding the own funds from other financial sectors and<br>own funds from the undertakings included via Deduction and aggregation method,<br>that meet the criteria to be included in Tier 1 unrestricted items.|

L 120/1282 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0570/C0030|Total eligible e own funds to<br>meet the minimum<br>consolidated group SCR –<br>tier 1 restricted|This is the eligible own funds of the group, that are available to meet the minimum<br>consolidated group SCR excluding the own funds from other financial sectors and<br>own funds from the undertakings included via Deduction and aggregation method,<br>that meet the criteria to be included in Tier 1 restricted items.|
|R0570/C0040|Total eligible own funds to<br>meet the minimum<br>consolidated group SCR –<br>tier 2|This is the eligible own funds of the group, that are available to meet the minimum<br>consolidated group SCR, excluding the own funds from other financial sectors and<br>own funds from the undertakings included via Deduction and aggregation method,<br>that meet the criteria to be included in Tier 2.|
|R0800/C0010|Total eligible own funds to<br>meet the consolidated group<br>SCR (including own funds<br>from other financial sectors,<br>excluding own funds from<br>undertakings included via<br>D&A method) – Total|This is total eligible own funds that are available to meet the consolidated group<br>SCR (including own funds from other financial sectors, excluding own funds from<br>undertakings included via Deduction and aggregation method) – Total|
|R0800/C0020|Total eligible own funds to<br>meet the consolidated group<br>SCR (including own funds<br>from other financial sectors,<br>excluding own funds from<br>undertakings included via<br>D&A method) – tier 1<br>unrestricted|This is total eligible own funds that are available to meet the consolidated group<br>SCR (i.e. including own funds from other financial sectors, excluding own funds<br>from undertakings included via Deduction and Aggregation method) that meet the<br>criteria to be included in Tier 1 unrestricted items.|
|R0800/C0030|Total eligible own funds to<br>meet the consolidated group<br>SCR (including own funds<br>from other financial sectors,<br>excluding own funds from<br>undertakings included via<br>D&A method) – tier 1<br>restricted|This is total eligible own funds that are available to meet the consolidated group<br>SCR (i.e. including own funds from other financial sectors, excluding own funds<br>from undertakings included via Deduction and Aggregation method) that meet the<br>criteria to be included in Tier 1 restricted items.|
|R0800/C0040|Total eligible own funds to<br>meet the consolidated group<br>SCR (including own funds<br>from other financial sectors,<br>excluding own funds from<br>undertakings included via<br>D&A method) – tier 2|This is total eligible own funds that are available to meet the consolidated group<br>SCR (i.e. including own funds from other financial sectors, excluding own funds<br>from undertakings included via Deduction and Aggregation method) that meet the<br>criteria to be included in Tier 2.|

5.5.2023 EN Official Journal of the European Union L 120/1283

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0800/C0050|Total eligible own funds to<br>meet the consolidated group<br>SCR (including own funds<br>from other financial sectors,<br>excluding own funds from<br>undertakings included via<br>D&A method method)<br>– tier 3|This is total eligible own funds that are available to meet the consolidated group<br>SCR (i.e. including own funds from other financial sectors, excluding own funds<br>from undertakings included via Deduction and Aggregation method) that meet the<br>criteria to be included in Tier 3.|
|R0810/C0010|Total eligible own funds to<br>meet the group SCR<br>(excluding own funds from<br>other financial sectors,<br>including own funds from<br>undertakings included via<br>D&A method) – total|Total eligible own funds to meet the group SCR (excluding own funds from other<br>financial sectors, including own funds from the undertakings included via Deduction<br>and Aggregation method) – Total|
|R0810/C0020|Total eligible own funds to<br>meet the group SCR<br>(excluding own funds from<br>other financial sectors,<br>including own funds from<br>undertakings included via<br>D&A method) – tier 1<br>unrestricted|Total eligible own funds to meet the group SCR (excluding own funds from other<br>financial sectors, including own funds from the undertakings included via Deduction<br>and Aggregation method) – that meet the criteria to be included in Tier 1<br>unrestricted items|
|R0810/C0030|Total eligible own funds to<br>meet the group SCR<br>(excluding own funds from<br>other financial sectors,<br>including own funds from<br>undertakings included via<br>D&A method) – tier 1<br>restricted|Total eligible own funds to meet the group SCR (excluding own funds from other<br>financial sectors, including own funds from the undertakings included via Deduction<br>and Aggregation method) – that meet the criteria to be included in Tier 1 restricted<br>items|
|R0810/C0040|Total eligible own funds to<br>meet the group SCR<br>(excluding own funds from<br>other financial sectors,<br>including own funds from<br>undertakings included via<br>D&A method) – tier 2|Total eligible own funds to meet the group SCR (excluding own funds from other<br>financial sectors, including own funds from the undertakings included via Deduction<br>and Aggregation method) – that meet the criteria to be included in Tier 2|

L 120/1284 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0810/C0050|Total eligible own funds to<br>meet the group SCR<br>(excluding own funds from<br>other financial sectors,<br>including own funds from<br>undertakings included via<br>D&A method) – tier 3|Total eligible own funds to meet the group SCR (excluding own funds from other<br>financial sectors, including own funds from the undertakings included via Deduction<br>and Aggregation method) – that meet the criteria to be included in Tier 3|
|R0660/C0010|Total eligible own funds to<br>meet the Total group SCR<br>(including own funds from<br>other financial sectors and<br>own funds from under­<br>takings included via D&A<br>method) – total|This is the total eligible own funds, including the own funds from the other financial<br>sectors, and own funds from the undertakings included via Deduction and aggre­<br>gation method, to meet the total group SCR.|
|R0660/C0020|Total eligible own funds to<br>meet the Total group SCR<br>(including own funds from<br>other financial sectors and<br>own funds from under­<br>takings included via D&A<br>method) – tier 1 unrestricted|This is the eligible own funds, including the own funds from the other financial<br>sectors, and own funds from the undertakings included via Deduction and aggre­<br>gation method, to meet the total group SCR that meet the criteria to be included in<br>Tier 1 unrestricted|
|R0660/C0030|Total eligible own funds to<br>meet the Total group SCR<br>(including own funds from<br>other financial sectors and<br>own funds from under­<br>takings included via D&A<br>method) – tier 1 restricted|This is the eligible own funds, including the own funds from the other financial<br>sectors, and own funds from the undertakings included via Deduction and aggre­<br>gation method to meet the total group SCR that meet the criteria to be included in<br>Tier 1 restricted|
|R0660/C0040|Total eligible own funds to<br>meet the Total group SCR<br>(including own funds from<br>other financial sectors and<br>own funds from under­<br>takings included via D&A<br>method) tier 2|This is the eligible own funds, including the own funds from the other financial<br>sectors, and own funds from the undertakings included via Deduction and aggre­<br>gation method to meet the total group SCR that meet the criteria to be included in<br>Tier 2|

5.5.2023 EN Official Journal of the European Union L 120/1285

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0660/C0050|Total eligible own funds to<br>meet the Total group SCR<br>(including own funds from<br>other financial sectors and<br>own funds from under­<br>takings included via D&A<br>method) – tier 3|This is the eligible available own funds, including the own funds from the other<br>financial sectors, and own funds from the undertakings included via Deduction and<br>aggregation method to meet the total group SCR that meet the criteria to be<br>included in Tier 3|
|R0820/C0010|Consolidated part of the<br>Group SCR (excluding CR<br>for other financial sectors<br>and SCR for undertakings<br>included via D&A method) –<br>total|Consolidated part of Group SCR, excluding CR for other financial sectors and SCR<br>for undertakings included via Deduction and aggregation method.<br>This is the SCR based on art 336 (a), (b), (d) and (e) of Delegated Regulation (EU)<br>2015/35 including any capital add-on<br>For quarterly reporting this is the latest SCR to be calculated and reported, either the<br>annual one or a more recent one in case the SCR has been recalculated (e.g. due to a<br>change in risk profile), including capital add on.|
|R0610/C0010|Minimum consolidated<br>Group SCR|Minimum consolidated group SCR calculated for the consolidated data (method 1)<br>as per Article 230 of Directive 2009/138/EC.|
|R0860/C0010|Capital requirements (CR)<br>for other financial sectors|This is the total capital requirements for related undertakings belonging to other<br>financial sectors, as calculated according to the sectoral rules|
|R0590/C0010|Consolidated Group SCR<br>(including CR for other<br>financial sectors, excluding<br>SCR for undertakings<br>included via D&A method)|Consolidated group SCR calculated for the consolidated data under method 1 in<br>accordance with Article 336, (a), (b), (c), (d) and (e) of Delegated Regulation (EU)<br>2015/35. Including any capital add-on.<br>In case the minimum consolidated Group SCR (R0610/C0010) is higher than the<br>sum of R0820/C0010 and R0860/C0010, that minimum (R0610/C0010) shall be<br>reported<br>For quarterly reporting this is the latest SCR to be calculated and reported, either the<br>annual one or a more recent one in case the SCR has been recalculated (e.g. due to a<br>change in risk profile), including capital add on.|
|R0670/C0010|SCR for undertakings<br>included via D&A method|This is the total of solvency capital requirements for related undertakings included<br>with Deduction and Aggregation method. This cell shall include sum of the propor­<br>tional share of the SCR for undertakings included via Deduction and aggregation<br>method. It is only relevant in case of Deduction and aggregation method and<br>combination of methods.|

L 120/1286 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0830/C0010|Group SCR (excluding CR<br>for other financial sectors,<br>including SCR for under­<br>takings included via D&A<br>method)|The group SCR is the sum of the consolidated part of the group SCR calculated in<br>accordance with Article 336, (a), (b), (d) and (e) of Delegated Regulation (EU)<br>2015/35 and any capital-add on (R0820/C0010) and the SCR for undertakings<br>included via Deduction and aggregation method (R0670/C0010).<br>In case the minimum consolidated Group SCR (R0610/C0010) is higher than the<br>amount reported on R0820/C0100, then the group SCR is the sum of<br>R0610/C0010 and R0670/C0010.<br>The group SCR shall not include the capital requirements from other financial<br>sectors (Article 336 (c) of Delegated Regulation (EU) 2015/35).|
|R0680/C0010|Total Group SCR (including<br>CR for other financial<br>sectors and SCR for under­<br>takings included via D&A<br>method)|The total group SCR is the sum of the consolidated group SCR (R0590/C0010)and<br>the SCR for undertakings included via Deduction and aggregation method (R0670/<br>C0010).|
|R0630/C0010|Ratio of Eligible own funds<br>(R0560) to the consolidated<br>part of the group SCR<br>(R0820) – ratio excluding<br>other financial sectors, and<br>undertakings included via<br>D&A method|This is the solvency ratio calculated as the total of eligible own funds to meet the<br>consolidated part of the group SCR divided by the consolidated part of the group<br>SCR, excluding own funds and capital requirements from other financial sectors and<br>own funds and solvency capital requirements from undertakings included via<br>Deduction and aggregation method.|
|R0650/C0010|Ratio of Eligible own funds<br>(R0570) to Minimum<br>Consolidated Group SCR<br>(R0610)|This is the minimum solvency ratio calculated as the total of eligible own funds to<br>meet the Minimum Consolidated group SCR divided by the Minimum Consolidated<br>group SCR (excluding other financial sectors and the undertakings included via<br>Deduction and aggregation method).|
|R0840/C0010|Ratio of Eligible own funds<br>(R0800) to the Consolidated<br>group SCR(R0590) – ratio<br>including other financial<br>sectors but excluding<br>undertakings included via<br>D&A method|This is the solvency ratio calculated as the total of eligible own funds to meet the<br>Consolidated group SCR divided by the Consolidated group SCR, including capital<br>requirements and own funds from other financial sectors but excluding SCR and<br>own funds from the undertakings included via Deduction and aggregation method.|
|R0850/C0010|Ratio of Eligible own funds<br>(R0810) to the Group SCR<br>(R0830) – ratio excluding<br>other financial sectors,<br>including undertakings<br>included via D&A method|This is the solvency ratio calculated as the total eligible own funds to meet the<br>consolidated part of the group SCR divided by the Consolidated group SCR<br>excluding own funds and CR from the other financial sectors but including own<br>funds and SCR from the undertakings included via Deduction and Aggregation<br>method.|

5.5.2023 EN Official Journal of the European Union L 120/1287

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0690/C0010|Ratio of Total Eligible own<br>funds (R0660) to the Total<br>group SCR (R0680) – ratio<br>including other financial<br>sectors and undertakings<br>included via D&A method|This is solvency ratio calculated as the Total of eligible own funds to meet the Total<br>group SCR divided by the total group SCR, including other financial sectors, and<br>undertakings included via Deduction and aggregation method.|

_Reconciliation Reserve_

|R0700/C0060|Excess of assets over liabil­<br>ities|This is the excess of assets over liabilities as reported in the Solvency 2 balance<br>sheet.|
|---|---|---|
|R0710/C0060|Own shares (held directly<br>and indirectly)|This is the amount of own shares held by the participating insurance or reinsurance<br>undertaking, the insurance holding company or the mixed financial holding<br>company and the related undertakings, both directly and indirectly.|
|R0720/C0060|Foreseeable dividends,<br>distributions and charges|These are the dividends, distributions and charges foreseeable from the group.|
|R0730/C0060|Other basic own fund items|These are the basic own fund items included in points (a)(i) to (v) of Article 69,<br>Article 72(a) and Article 76(a), as well as those basic own fund items approved by<br>the supervisory authority in accordance with Article 79 of Delegated Regulation<br>(EU) 2015/35.|
|R0740/C0060|Adjustment for restricted<br>own fund items in respect of<br>matching adjustment port­<br>folios and ring-fenced funds|This is the total amount of the adjustment to the reconciliation reserve due to the<br>existence of restricted own fund items in respect of ring–fenced funds and matching<br>portfolios at group level.|
|R0750/C0060|Other non-available own<br>funds|These are other non-available own funds such as those of related undertakings<br>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 group.|
|R0770/C0060|Expected profits included in<br>future premiums (EPIFP) –<br>Life business|The reconciliation reserve includes an amount of the excess of assets over liabilities<br>that corresponds to the expected profit in future premiums (EPIFP). This cell<br>represents that amount for the life business of the group.|
|R0780/C0060|Expected profits included in<br>future premiums (EPIFP) –<br>Non– life business|The reconciliation reserve includes an amount of the excess of assets over liabilities<br>that corresponds to the expected profit in future premiums (EPIFP). This cell<br>represents that amount for the non–life business of the group.|
|R0790/C0060|Total Expected profits<br>included in future premiums<br>(EPIFP)|This is the total amount calculated as expected profits included in future premiums.|

L 120/1288 EN Official Journal of the European Union 5.5.2023

_**S.23.02 – Detailed information by tiers on own funds**_

_General comments:_

This section relates to the annual submission for groups when method 1 is used, either exclusively or in combination
with method 2.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0010/C0010|Ordinary share capital –Paid in<br>– total|This is the total of paid in ordinary share capital, including own shares.|
|R0010/C0020|Ordinary share capital – Paid<br>in – tier 1|This is the total of paid in ordinary share capital that meets the criteria for Tier 1,<br>including own shares.|
|R0020/C0010|Ordinary share capital –Called<br>up but not yet paid in – total|This is the total amount of ordinary shares that have been called up but not yet<br>paid in, including own shares.|
|R0020/C0040|Ordinary share capital –Called<br>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<br>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<br>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<br>included in either paid in or called up but not yet paid in.|
|R0100/C0020|Total ordinary share capital –<br>tier 1|This is the total of ordinary share capital that meets the criteria for Tier 1. Note<br>that own shares held will be included in either paid in or called up but not yet<br>paid in.|

5.5.2023 EN Official Journal of the European Union L 120/1289

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0100/C0040|Total ordinary share capital –<br>tier 2|This is the total of ordinary share capital that meets the criteria for Tier 2.|
|R0110/C0010|Initial funds, members’<br>contributions or the equivalent<br>basic own–fund items for<br>mutual and mutual–type<br>undertaking –Paid in – total|This is the total of paid in initial funds, members’ contributions or the equivalent<br>basic own–fund item for mutual and mutual–type undertaking.|
|R0110/C0020|Initial funds, members’<br>contributions or the equivalent<br>basic own–fund items for<br>mutual and mutual–type<br>undertaking –Paid in – tier 1|This is the total of initial funds, members’ contributions or the equivalent basic<br>own fund item for mutual and mutual type undertaking that meets the criteria for<br>Tier 1.|
|R0120/C0010|Initial funds, members’<br>contributions or the equivalent<br>basic own–fund items for<br>mutual and mutual–type<br>undertaking –Called up but<br>not yet paid in – total|This is the total of called up but not yet paid in initial funds, members’<br>contributions or the equivalent basic own fund item for mutual and mutual<br>type undertaking|
|R0120/C0040|Initial funds, members’<br>contributions or the equivalent<br>basic own–fund items for<br>mutual and mutual–type<br>undertaking –Called up but<br>not yet paid in – tier 2|This is the total of initial funds, members’ contributions or the equivalent basic<br>own fund item for mutual and mutual type undertaking that meets the criteria for<br>Tier 2.|
|R0200/C0010|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertaking|This is the total initial funds, members’ contributions or the equivalent basic own<br>fund item for mutual and mutual type undertaking.|
|R0200/C0020|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertaking – tier 1|This is the total of the initial funds, members’ contributions or the equivalent<br>basic own fund item for mutual and mutual type undertaking that meets the<br>criteria for Tier 1.|
|R0200/C0040|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for<br>mutual and mutual type<br>undertaking – tier 2|This is the total of the initial funds, members’ contributions or the equivalent<br>basic own fund item for mutual and mutual type undertaking that meets the<br>criteria for Tier 2.|
|R0210/C0010|Subordinated mutual member<br>accounts – Dated subordinated<br>– total|This is the total amount of dated subordinated mutual member accounts.|
|R0210/C0020|Subordinated mutual member<br>accounts – Dated subordinated<br>– tier 1|This is the total amount of dated subordinated mutual member accounts that<br>meet the criteria for Tier 1.|

L 120/1290 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0210/C0030|Subordinated mutual member<br>accounts – Dated subordinated<br>– tier 1 of which counted<br>under transitionals|This is the total amount of dated subordinated mutual member accounts that<br>meet the criteria for Tier 1 that are counted under the transitional provisions.|
|R0210/C0040|Subordinated mutual member<br>accounts – Dated subordinated<br>– tier 2|This is the total amount of dated subordinated mutual member accounts that<br>meet the criteria for Tier 2.|
|R0210/C0050|Subordinated mutual member<br>accounts – Dated subordinated<br>– tier 2 of which counted<br>under transitionals|This is the total amount of dated subordinated mutual member accounts that<br>meet the criteria for Tier 2 that are counted under the transitional provisions.|
|R0210/C0060|Subordinated mutual member<br>accounts – Dated subordinated<br>– tier 3|This is the total amount of dated subordinated mutual member accounts that<br>meet the criteria for Tier 3.|
|R0220/C0010|Subordinated mutual member<br>accounts – Undated<br>subordinated with a call<br>option – total|This is the total of undated subordinated mutual member accounts with a call<br>option.|
|R0220/C0020|Subordinated mutual member<br>accounts – Undated<br>subordinated with a call<br>option – tier 1|This is the total of undated subordinated mutual member accounts with a call<br>option that meet the criteria for Tier 1.|
|R0220/C0030|Subordinated mutual member<br>accounts – Undated<br>subordinated with a call<br>option – tier 1 of which<br>counted under transitionals|This is the total of undated subordinated mutual member accounts with a call<br>option that meet the criteria for Tier 1 that are counted under the transitional<br>provisions.|
|R0220/C0040|Subordinated mutual member<br>accounts – Undated<br>subordinated with a call<br>option – tier 2|This is the total of undated subordinated mutual member accounts with a call<br>option that meet the criteria for Tier 2.|
|R0220/C0050|Subordinated mutual member<br>accounts – Undated<br>subordinated with a call<br>option – tier 2 of which<br>counted under transitionals|This is the total of undated subordinated mutual member accounts with a call<br>option that meet the criteria for Tier 2 that are counted under the transitional<br>provisions.|

5.5.2023 EN Official Journal of the European Union L 120/1291

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0220/C0060|Subordinated mutual member<br>accounts – Undated<br>subordinated with a call<br>option – tier 3|This is the total of undated subordinated mutual member accounts with a call<br>option that meet the criteria for Tier 3.|
|R0230/C0010|Subordinated mutual member<br>accounts – Undated<br>subordinated with no<br>contractual opportunity to<br>redeem – total|This is the total of undated subordinated mutual member accounts with no<br>contractual opportunity to redeem.|
|R0230/C0020|Subordinated mutual member<br>accounts – Undated<br>subordinated with no<br>contractual opportunity to<br>redeem – tier 1|This is the total of undated subordinated mutual member accounts with no<br>contractual opportunity to redeem that meet the criteria for Tier 1.|
|R0230/C0030|Subordinated mutual member<br>accounts – Undated<br>subordinated with no<br>contractual opportunity to<br>redeem – tier 1 of which<br>counted under transitionals|This is the total of undated subordinated mutual member accounts with no<br>contractual opportunity to redeem that meet the criteria for Tier 1 that are<br>counted under the transitional provisions.|
|R0230/C0040|Subordinated mutual member<br>accounts – Undated<br>subordinated with no<br>contractual opportunity to<br>redeem – tier 2|This is the total of undated subordinated mutual member accounts with no<br>contractual opportunity to redeem that meet the criteria for Tier 2.|
|R0230/C0050|Subordinated mutual member<br>accounts – Undated<br>subordinated with no<br>contractual opportunity to<br>redeem – tier 2 of which<br>counted under transitionals|This is the total of undated subordinated mutual member accounts with no<br>contractual opportunity to redeem that meet the criteria for Tier 2 that are<br>counted under the transitional provisions.|
|R0230/C0060|Subordinated mutual member<br>accounts – Undated<br>subordinated with no<br>contractual opportunity to<br>redeem – tier 3|This is the total of undated subordinated mutual member accounts with no<br>contractual opportunity to redeem that meet the criteria for Tier 3.|

L 120/1292 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0300/C0010|Total subordinated mutual<br>member accounts|This is the total subordinated mutual member accounts.|
|R0300/C0020|Total subordinated mutual<br>member accounts – tier 1|This is the total of the subordinated mutual member accounts that meet the<br>criteria for Tier 1.|
|R0300/C0030|Total subordinated mutual<br>member accounts – tier 1 of<br>which counted under transi­<br>tionals|This is the total of the subordinated mutual member accounts that meet the<br>criteria for Tier 1 that are counted under the transitional provisions.|
|R0300/C0040|Total subordinated mutual<br>member accounts – tier 2|This is the total of the subordinated mutual member accounts that meet the<br>criteria for Tier 2.|
|R0300/C0050|Total subordinated mutual<br>member accounts – tier 2 of<br>which counted under transi­<br>tionals|This is the total of the subordinated mutual member accounts that meet the<br>criteria for Tier 2 that are counted under the transitional provisions.|
|R0300/C0060|Total subordinated mutual<br>member accounts – tier 3|This is the total of the subordinated mutual member accounts that meet the<br>criteria for Tier 3.|
|R0310/C0010|Dated preference shares – total|This is the total dated preference shares.|

5.5.2023 EN Official Journal of the European Union L 120/1293

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0310/C0020|Dated preference shares –<br>tier 1|This is the total of dated preference shares that meet the criteria for Tier 1.|
|R0310/C0030|Dated preference shares –<br>tier 1 of which counted under<br>transitionals|This is the total of dated preference shares that meet the criteria for Tier 1 that are<br>counted under the transitional provisions.|
|R0310/C0040|Dated preference shares –<br>tier 2|This is the total of dated preference shares that meet the criteria for Tier 2.|
|R0310/C0050|Dated preference shares –<br>tier 2 of which counted under<br>transitionals|This is the total of dated preference shares that meet the criteria for Tier 2 that are<br>counted under the transitional provisions.|
|R0310/C0060|Dated preference shares –<br>tier 3|This is the total of dated preference shares that meet the criteria for Tier 3.|
|R0320/C0010|Undated preference shares<br>with a call option – total|This is the total undated preference shares with a call option.|
|R0320/C0020|Undated preference shares<br>with a call option – tier 1|This is the total of undated preference shares with a call option that meet the<br>criteria for Tier 1.|
|R0320/C0030|Undated preference shares<br>with a call option – tier 1 of<br>which counted under transi­<br>tionals|This is the total of undated preference shares with a call option that meet the<br>criteria for Tier 1 that are counted under the transitional provisions.|
|R0320/C0040|Undated preference shares<br>with a call option – tier 2|This is the total of undated preference shares with a call option that meet the<br>criteria for Tier 2.|
|R0320/C0050|Undated preference shares<br>with a call option – tier 2 of<br>which counted under transi­<br>tionals|This is the total of undated preference shares with a call option that meet the<br>criteria for Tier 2 that are counted under the transitional provisions.|
|R0320/C0060|Undated preference shares<br>with a call option – tier 3|This is the total of undated preference shares with a call option that meet the<br>criteria for Tier 3.|

L 120/1294 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0330/C0010|Undated preference shares<br>with no contractual oppor­<br>tunity to redeem – total|This is the total undated preference shares with no contractual opportunity to<br>redeem.|
|R0330/C0020|Undated preference shares<br>with no contractual oppor­<br>tunity to redeem – tier 1|This is the total of undated preference shares with no contractual opportunity to<br>redeem that meet the criteria for Tier 1.|
|R0330/C0030|Undated preference shares<br>with no contractual oppor­<br>tunity to redeem – tier 1 of<br>which counted under transi­<br>tionals|This is the total of undated preference shares with no contractual opportunity to<br>redeem that meet the criteria for Tier 1 that are counted under the transitional<br>provisions.|
|R0330/C0040|Undated preference shares<br>with no contractual oppor­<br>tunity to redeem – tier 2|This is the total of undated preference shares with no contractual opportunity to<br>redeem that meet the criteria for Tier 2.|
|R0330/C0050|Undated preference shares<br>with no contractual oppor­<br>tunity to redeem – tier 2 of<br>which counted under transi­<br>tionals|This is the total of undated preference shares with no contractual opportunity to<br>redeem that meet the criteria for Tier 2 that are counted under the transitional<br>provisions.|
|R0330/C0060|Undated preference shares<br>with no contractual oppor­<br>tunity to redeem – tier 3|This is the total of undated preference shares with no contractual opportunity to<br>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<br>of which counted under tran­<br>sitionals|This is the total of preference shares that meet the criteria for Tier 1 that are<br>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<br>of which counted under tran­<br>sitionals|This is the total of preference shares that meet the criteria for Tier 2 that are<br>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 –<br>total|This is the total of dated subordinated liabilities.|

5.5.2023 EN Official Journal of the European Union L 120/1295

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0410/C0020|Dated subordinated liabilities–<br>tier 1|This is the amount of dated subordinated liabilities that meet the criteria for Tier<br>1.|
|R0410/C0030|Dated subordinated liabilities –<br>tier 1 of which counted under<br>transitionals|This is the amount of dated subordinated liabilities that meet the criteria for Tier 1<br>that are counted under the transitional provisions.|
|R0410/C0040|Dated subordinated liabilities–<br>tier 2|This is the amount of dated subordinated liabilities that meet the criteria for Tier<br>2.|
|R0410/C0050|Dated subordinated liabilities–<br>tier 2 of which counted under<br>transitionals|This is the amount of dated subordinated liabilities that meet the criteria for Tier 2<br>that are counted under the transitional provisions.|
|R0410/C0060|Dated subordinated liabilities–<br>tier 3|This is the amount of dated subordinated liabilities that meet the criteria for Tier<br>3.|
|R0420/C0010|Undated subordinated<br>liabilities with a contractual<br>opportunity to redeem – total|This is the total of undated subordinated liabilities that have a contractual oppor­<br>tunity to redeem.|
|R0420/C0020|Undated subordinated<br>liabilities with a contractual<br>opportunity to redeem – tier 1|This is the amount of undated subordinated liabilities with contractual oppor­<br>tunity to redeem that meet the criteria for Tier 1.|
|R0420/C0030|Undated subordinated<br>liabilities with a contractual<br>opportunity to redeem – tier 1<br>of which counted under tran­<br>sitionals|This is the amount of undated subordinated liabilities with a contractual oppor­<br>tunity to redeem that meet the criteria for Tier 1 that are counted under the<br>transitional provisions.|
|R0420/C0040|Undated subordinated<br>liabilities with a contractual<br>opportunity to redeem – tier 2|This is the amount of undated subordinated liabilities with a contractual oppor­<br>tunity to redeem that meet the criteria for Tier 2.|
|R0420/C0050|Undated subordinated<br>liabilities with a contractual<br>opportunity to redeem – tier 2<br>of which counted under tran­<br>sitionals|This is the amount of undated subordinated liabilities with contractual oppor­<br>tunity to redeem that meet the criteria for Tier 2 that are counted under the<br>transitional provisions.|

L 120/1296 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0420/C0060|Undated subordinated<br>liabilities with a contractual<br>opportunity to redeem – tier 3|This is the amount of undated subordinated liabilities with contractual oppor­<br>tunity to redeem that meet the criteria for Tier 3.|
|R0430/C0010|Undated subordinated<br>liabilities with no contractual<br>opportunity to redeem – total|This is the total of undated subordinated liabilities with no contractual oppor­<br>tunity to redeem.|
|R0430/C0020|Undated subordinated<br>liabilities with no contractual<br>opportunity to redeem – tier 1|This is the amount of undated subordinated liabilities with no contractual oppor­<br>tunity to redeem that meet the criteria for Tier 1.|
|R0430/C0030|Undated subordinated<br>liabilities with no contractual<br>opportunity to redeem – tier 1<br>of which counted under tran­<br>sitionals|This is the amount of undated subordinated liabilities with no contractual oppor­<br>tunity to redeem that meet the criteria for Tier 1 that are counted under the<br>transitional provisions.|
|R0430/C0040|Undated subordinated<br>liabilities with no contractual<br>opportunity to redeem – tier 2|This is the amount of undated subordinated liabilities with no contractual oppor­<br>tunity to redeem that meet the criteria for Tier 2.|
|R0430/C0050|Undated subordinated<br>liabilities with no contractual<br>opportunity to redeem – tier 2<br>of which counted under tran­<br>sitionals|This is the amount of undated subordinated liabilities with no contractual oppor­<br>tunity to redeem that meet the criteria for Tier 2 that are counted under the<br>transitional provisions.|
|R0430/C0060|Undated subordinated<br>liabilities with no contractual<br>opportunity to redeem – tier 3|This is the amount of undated subordinated liabilities with no contractual oppor­<br>tunity to redeem that meet the criteria for Tier 3.|

5.5.2023 EN Official Journal of the European Union L 120/1297

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0500/C0010|Total subordinated liabilities –<br>total|This is the total of subordinated liabilities.|
|R0500/C0020|Total subordinated liabilities –<br>tier 1|This is the total of subordinated liabilities that meet the criteria for Tier 1.|
|R0500/C0030|Total subordinated liabilities –<br>tier 1 of which counted under<br>transitionals|This is the total of subordinated liabilities that meet the criteria for Tier 1 that are<br>counted under the transitional provisions.|
|R0500/C0040|Total subordinated liabilities –<br>tier 2|This is the amount of subordinated liabilities that meet the criteria for Tier 2.|
|R0500/C0050|Total subordinated liabilities –<br>tier 2 of which counted under<br>transitionals|This is the amount of subordinated liabilities that meet the criteria for Tier 2 that<br>are counted under the transitional provisions.|
|R0500/C0060|Total subordinated liabilities –<br>tier 3|This is the amount of subordinated liabilities that meet the criteria for Tier 3.|
|R0510/C0070|Ancillary own fund items for<br>which an amount was<br>approved – tier 2 initial<br>amounts approved|This the initial amount approved for ancillary own funds for which an amount<br>was approved under Tier 2.|
|R0510/C0080|Ancillary own fund items for<br>which an amount was<br>approved – tier 2 current<br>amounts|This is the current amount for ancillary own funds for which an amount was<br>approved under Tier 2.|
|R0510/C0090|Ancillary own fund items for<br>which an amount was<br>approved – tier 3 initial<br>amounts approved|This the initial amount approved for ancillary own funds for which an amount<br>was approved under Tier 3.|
|R0510/C0100|Ancillary own fund items for<br>which an amount was<br>approved – tier 3 current<br>amounts|This is the current amount for ancillary own funds for which an amount was<br>approved under Tier 3.|

L 120/1298 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0520/C0080|Ancillary own fund items for<br>which a method was approved<br>– tier 2 current amounts|This is the current amount for ancillary own funds for which a method was<br>approved under Tier 2.|
|R0520/C0100|Ancillary own fund items for<br>which a method was approved<br>– tier 3 current amounts|This is the current amount for ancillary own funds for which a method was<br>approved under Tier 3.|
|R0600/C0110|Excess of assets over liabilities<br>– attribution of valuation<br>differences –Difference in the<br>valuation of assets|This is the difference in the valuation of assets.|
|R0610/C0110|Excess of assets over liabilities<br>– attribution of valuation<br>differences – Difference in the<br>valuation of technical provi­<br>sions|This is the difference in the valuation of technical provisions.|
|R0620/C0110|Excess of assets over liabilities<br>– attribution of valuation<br>differences –Difference in the<br>valuation of other liabilities|This is the difference in the valuation of other liabilities.|
|R0630/C0110|Total of reserves and retained<br>earnings from financial state­<br>ments|This is total reserves and retained earnings taken from the financial statements.|
|R0640/C0110|Other, please explain why you<br>need to use this line.|This is the amount of any other items not already identified. When reporting a<br>value in R0640/C0110, the value in R0640/C0120 shall provide an explanation<br>and details of such items.|
|R0640/C0120|Other, please explain why you<br>need to use this line|This is the explanation of other items reported in R0640/C0110.|
|R0650/C0110|Reserves from financial<br>statements adjusted for<br>Solvency II valuation differ­<br>ences|This is the total of reserves from the financial statements after adjustment for<br>valuation differences.<br>This item shall include values from financial statement such as retained earnings,<br>reserve capital, net profit, profits from previous years, revaluation capital (fund),<br>other reserve capital.|

5.5.2023 EN Official Journal of the European Union L 120/1299

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0660/C0110|Excess of assets over liabilities<br>attributable to basic own fund<br>items (excluding the recon­<br>ciliation reserve)|This is the excess of assets over liabilities attributable to basic own funds,<br>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 template shall be reported if the amount of the own funds for any tier change more than 5 % compared to the
previous year calculated as below.

_Available Own funds in tier i to cover SCR in T_
_% change_ ð _T; T_ Ä _1_ Þ : ¼
_Available Own funds in tier i to cover SCR in T_ Ä 1

This section relates to annual submission for groups when method 1 is used, either exclusively or in combination with
method 2.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Ordinary share capital_<br>_– movements in the_<br>_reporting period_|||
|R0010/C0010|Ordinary share capital –Paid in –<br>balance brought forward|This is the balance of paid in ordinary share capital brought forward from<br>the previous reporting period.|
|R0010/C0020|Ordinary share capital –Paid in –<br>increase|This is the increase in paid in ordinary share capital over the reporting<br>period.|
|R0010/C0030|Ordinary share capital –Paid in –<br>reduction|This is the reduction in paid in ordinary share capital over the reporting<br>period.|
|R0010/C0060|Ordinary share capital –Paid in –<br>balance carried forward|This is the balance of paid in ordinary share capital carried forward to the<br>next reporting period.|
|R0020/C0010|Ordinary share capital –Called up<br>but not yet paid in – balance<br>brought forward|This is the balance of called up but not yet paid in ordinary share capital<br>brought forward from the previous reporting period.|
|R0020/C0020|Ordinary share capital –Called up<br>but not yet paid in – increase|This is the increase in called up but not yet paid in ordinary share capital<br>over the reporting period.|

L 120/1300 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0020/C0030|Ordinary share capital –Called up<br>but not yet paid in – reduction|This is the reduction in called up but not yet paid in ordinary share<br>capital over the reporting period.|
|R0020/C0060|Ordinary share capital –Called up<br>but not yet paid in – balance<br>carried forward|This is the balance of called up but not yet paid in ordinary share capital<br>carried forward to the next reporting period.|
|R0030/C0010|Own shares held – balance<br>brought forward|This is the balance of own shares held, brought forward from the<br>previous reporting period.|
|R0030/C0020|Own shares held – increase|This is the increase in own shares held, brought over the reporting<br>period.|
|R0030/C0030|Own shares held – reduction|This is the reduction in own shares held, brought over the reporting<br>period.|
|R0030/C0060|Own shares held – balance carried<br>forward|This is the balance of own shares held carried forward to the next<br>reporting period.|
|R0100/C0010|Total ordinary share capital –<br>balance brought forward|This is the balance of total ordinary share capital brought forward from<br>the previous reporting period. R0100/C0010 includes own shares held.|
|R0100/C0020|Total ordinary share capital –<br>increase|This is the increase in total ordinary share capital over the reporting<br>period.|
|R0100/C0030|Total ordinary share capital –<br>reduction|This is the reduction in total ordinary share capital over the reporting<br>period.|
|R0100/C0060|Total ordinary share capital –<br>balance carried forward|This is the balance of total ordinary share capital carried forward to the<br>next reporting period.|
|_Share premium_<br>_account related to_<br>_ordinary share capital_<br>_– movements in the_<br>_reporting period_|||
|R0110/C0010|Share premium account related to<br>ordinary share capital – Tier 1 –<br>balance brought forward|This is the balance of the share premium account related to ordinary<br>share capital that is tier 1 brought forward from the previous reporting<br>period.|
|R0110/C0020|Share premium account related to<br>ordinary share capital – Tier 1 –<br>increase|This is the increase in the share premium account related to ordinary<br>share capital that is tier 1 over the reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/1301

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0110/C0030|Share premium account related to<br>ordinary share capital – Tier 1 –<br>reduction|This is the reduction in the share premium account related to ordinary<br>share capital that is tier 1 over the reporting period.|
|R0110/C0060|Share premium account related to<br>ordinary share capital – Tier 1 –<br>balance carried forward|This is the balance of the share premium account related to ordinary<br>share capital that is tier 1 carried forward to the next reporting period.|
|R0120/C0010|Share premium account related to<br>ordinary share capital – Tier 2 –<br>balance brought forward|This is the balance of the share premium account related to ordinary<br>share capital that is tier 2 brought forward from the previous reporting<br>period.|
|R0120/C0020|Share premium account related to<br>ordinary share capital – Tier 2 –<br>increase|This is the increase in the share premium account related to ordinary<br>share capital that is tier 2 over the reporting period.|
|R0120/C0030|Share premium account related to<br>ordinary share capital – Tier 2 –<br>reduction|This is the reduction in the share premium account related to ordinary<br>share capital that is tier 2 over the reporting period.|
|R0120/C0060|Share premium account related to<br>ordinary share capital – Tier 2 –<br>balance carried forward|This is the balance of the share premium account related to ordinary<br>share capital that is tier 2 carried forward to the next reporting period.|
|R0200/C0010|Share premium account related to<br>ordinary share capital –Total –<br>balance brought forward|This is the total balance of the share premium account related to ordinary<br>share capital brought forward from the previous reporting period.|
|R0200/C0020|Share premium account related to<br>ordinary share capital –Total –<br>increase|This is the increase in the total share premium account related to<br>ordinary share capital over the reporting period.|
|R0200/C0030|Share premium account related to<br>ordinary share capital –Total –<br>reduction|This is the reduction in the total share premium account related to<br>ordinary share capital over the reporting period.|
|R0200/C0060|Share premium account related to<br>ordinary share capital –Total –<br>balance carried forward|This is the balance of the share premium account related to ordinary<br>share capital carried forward to the next reporting period.|
|_Initial funds, members’_<br>_contributions or the_<br>_equivalent basic own_<br>_fund item for mutual_<br>_and mutual type_<br>_undertakings –_<br>_movements in the_<br>_reporting period_|||

L 120/1302 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0210/C0010|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for mutual<br>and mutual type undertakings —<br>Paid in – balance brought forward|This is the balance of the paid in initial funds, members’ contributions or<br>the equivalent basic own – fund item for mutual and mutual type under­<br>takings brought forward from the previous reporting period.|
|R0210/C0020|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for mutual<br>and mutual type undertakings –<br>Paid in – increase|This is the increase in the paid in initial funds, members’ contributions or<br>the equivalent basic own – fund item for mutual and mutual type under­<br>takings over the reporting period.|
|R0210/C0030|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for mutual<br>and mutual type undertakings –<br>Paid in – reduction|This is the reduction in the paid in initial funds, members’ contributions<br>or the equivalent basic own – fund item for mutual and mutual type<br>undertakings over the reporting period.|
|R0210/C0060|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for mutual<br>and mutual type undertakings –<br>Paid in – balance carried forward|This is the balance of the paid in initial funds, members’ contributions or<br>the equivalent basic own – fund item for mutual and mutual type under­<br>takings carried forward to the next reporting period.|
|R0220/C0010|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for mutual<br>and mutual type undertakings –<br>Called up but not yet paid in –<br>balance brought forward|This is the balance of the called up but not yet paid in initial funds,<br>members’ contributions or the equivalent basic own – fund item for<br>mutual and mutual type undertakings brought forward from the<br>previous reporting period.|
|R0220/C0020|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for mutual<br>and mutual type undertakings –<br>Called up but not yet paid in –<br>increase|This is the increase in the called up but not yet paid in initial funds,<br>members’ contributions or the equivalent basic own – fund item for<br>mutual and mutual type undertakings over the reporting period.|
|R0220/C0030|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for mutual<br>and mutual type undertakings –<br>Called up but not yet paid in –<br>reduction|This is the reduction in the called up but not yet paid in initial funds,<br>members’ contributions or the equivalent basic own – fund item for<br>mutual and mutual type undertakings over the reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/1303

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0220/C0060|Initial funds, members’<br>contributions or the equivalent<br>basic own fund item for mutual<br>and mutual type undertakings –<br>Called up but not yet paid in –<br>balance carried forward|This is the balance of the called up but not yet paid in initial funds,<br>members’ contributions or the equivalent basic own – fund item for<br>mutual and mutual type undertakings carried forward to the next<br>reporting period.|
|R0300/C0010|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for mutual<br>and mutual type undertakings –<br>balance brought forward|This is the balance of the total initial funds, members’ contributions or<br>the equivalent basic own – fund item for mutual and mutual type under­<br>takings brought forward from the previous reporting period.|
|R0300/C0020|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for mutual<br>and mutual type undertakings –<br>increase|This is the increase in the total initial funds, members’ contributions or<br>the equivalent basic own – fund item for mutual and mutual type under­<br>takings over the reporting period.|
|R0300/C0030|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for mutual<br>and mutual type undertakings –<br>reduction|This is the decrease in the total initial funds, members’ contributions or<br>the equivalent basic own – fund item for mutual and mutual type under­<br>takings over the reporting period.|
|R0300/C0060|Total initial funds, members’<br>contributions or the equivalent<br>basic own fund item for mutual<br>and mutual type undertakings –<br>balance carried forward|This is the balance of the total initial funds, members’ contributions or<br>the equivalent basic own – fund item for mutual and mutual type under­<br>takings carried forward to the next reporting period.|
|_Subordinated mutual_<br>_member accounts –_<br>_movements in the_<br>_reporting period_|||
|R0310/C0010|Subordinated mutual member<br>accounts – Tier 1 – balance<br>brought forward|This is the balance of tier 1 subordinated mutual member accounts<br>brought forward from the previous reporting period.|
|R0310/C0070|Subordinated mutual member<br>accounts – Tier 1 – issued|This is the amount of tier 1 subordinated mutual member accounts issued<br>over the reporting period.|

L 120/1304 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0310/C0080|Subordinated mutual member<br>accounts – Tier 1 – redeemed|This is the amount of tier 1 subordinated mutual member accounts<br>redeemed over the reporting period.|
|R0310/C0090|Subordinated mutual member<br>accounts – Tier 1 – movements in<br>valuation|This is the amount reflecting movement in valuation tier 1 subordinated<br>mutual member accounts over the reporting period.|
|R0310/C0100|Subordinated mutual member<br>accounts – Tier 1 – regulatory<br>action|This is the amount reflecting an increase/decrease in tier 1 subordinated<br>mutual member accounts due to regulatory action over the reporting<br>period.|
|R0310/C0060|Subordinated mutual member<br>accounts – Tier 1 – balance<br>carried forward|This is the balance of tier 1 subordinated mutual member accounts<br>carried forward to the next reporting period.|
|R0320/C0010|Subordinated mutual member<br>accounts – Tier 2 – balance<br>brought forward|This is the balance of tier 2 subordinated mutual member accounts<br>brought forward from the previous reporting period.|
|R0320/C0070|Subordinated mutual member<br>accounts – Tier 2 – issued|This is the amount of tier 2 subordinated mutual member accounts issued<br>over the reporting period.|
|R0320/C0080|Subordinated mutual member<br>accounts – Tier 2 – redeemed|This is the amount of tier 2 subordinated mutual member accounts<br>redeemed over the reporting period.|
|R0320/C0090|Subordinated mutual member<br>accounts – Tier 2 – movements in<br>valuation|This is the amount reflecting movement in valuation tier 2 subordinated<br>mutual member accounts over the reporting period.|
|R0320/C0100|Subordinated mutual member<br>accounts – Tier 2 – regulatory<br>action|This is the amount reflecting an increase/decrease in tier 2 subordinated<br>mutual member accounts due to regulatory action over the reporting<br>period.|
|R0320/C0060|Subordinated mutual member<br>accounts – Tier 2 – balance<br>carried forward|This is the balance of tier 2 subordinated mutual member accounts<br>carried forward to the next reporting period.|
|R0330/C0010|Subordinated mutual member<br>accounts – Tier 3 – balance<br>brought forward|This is the balance of tier 3 subordinated mutual member accounts<br>brought forward from the previous reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/1305

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0330/C0070|Subordinated mutual member<br>accounts – Tier 3 – issued|This is the amount of tier 3 subordinated mutual member accounts issued<br>over the reporting period.|
|R0330/C0080|Subordinated mutual member<br>accounts – Tier 3 – redeemed|This is the amount of tier 3 subordinated mutual member accounts<br>redeemed over the reporting period.|
|R0330/C0090|Subordinated mutual member<br>accounts – Tier 3 – movements in<br>valuation|This is the amount reflecting movement in valuation tier 3 subordinated<br>mutual member accounts over the reporting period.|
|R0330/C0100|Subordinated mutual member<br>accounts – Tier 3 – regulatory<br>action|This is the amount reflecting an increase/decrease in tier 3 subordinated<br>mutual member accounts due to regulatory action over the reporting<br>period.|
|R0330/C0060|Subordinated mutual member<br>accounts – Tier 3 – balance<br>carried forward|This is the balance of tier 3 subordinated mutual member accounts<br>carried forward to the next reporting period.|
|R0400/C0010|Total subordinated mutual<br>member accounts — balance<br>brought forward|This is the total balance of subordinated mutual member accounts<br>brought forward from the previous reporting period.|
|R0400/C0070|Total subordinated mutual<br>member accounts – issued|This is the total amount of subordinated mutual member accounts issued<br>over the reporting period.|
|R0400/C0080|Total subordinated mutual<br>member accounts – redeemed|This is the total amount of subordinated mutual member accounts<br>redeemed over the reporting period.|
|R0400/C0090|Total subordinated mutual<br>member accounts– movements in<br>valuation|This is the amount reflecting the total movement in valuation<br>subordinated mutual member accounts over the reporting period.|
|R0400/C0100|Total subordinated mutual<br>member accounts – regulatory<br>action|This is the amount reflecting the total increase/decrease in subordinated<br>mutual member accounts due to regulatory action over the reporting<br>period.|
|R0400/C0060|Total subordinated mutual<br>member accounts – balance<br>carried forward|This is the total balance of subordinated mutual member accounts carried<br>forward to the next reporting period.|
|_Surplus funds_|||
|R0500/C0010|Surplus funds –Balance brought<br>forward|This is the balance of surplus funds brought forward from the previous<br>reporting period.|

L 120/1306 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0500/C0060|Surplus funds –Balance carried<br>forward|This is the balance of surplus funds carried forward to the next reporting<br>period.|
|_Preference shares –_<br>_movements in the_<br>_reporting period_|||
|R0510/C0010|Preference shares – Tier 1 –<br>balance brought forward|This is the balance of Tier 1 preference shares brought forward from the<br>previous reporting period.|
|R0510/C0020|Preference shares – Tier 1 –<br>increase|This is the increase in Tier 1 preference shares over the reporting period.|
|R0510/C0030|Preference shares – Tier 1 –<br>reduction|This is the reduction in Tier 1 preference shares over the reporting<br>period.|
|R0510/C0060|Preference shares – Tier 1 –<br>balance carried forward|This is the balance of Tier 1 preference shares carried forward to the next<br>reporting period.|
|R0520/C0010|Preference shares – Tier 2 –<br>balance brought forward|This is the balance of Tier 2 preference shares brought forward from the<br>previous reporting period.|
|R0520/C0020|Preference shares – Tier 2 –<br>increase|This is the increase in Tier 2 preference shares over the reporting period.|
|R0520/C0030|Preference shares – Tier 2 –<br>reduction|This is the reduction in Tier 2 preference shares over the reporting<br>period.|
|R0520/C0060|Preference shares – Tier 2 –<br>balance carried forward|This is the balance of Tier 2 preference shares carried forward to the next<br>reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/1307

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0530/C0010|Preference shares – Tier 3 –<br>balance brought forward|This is the balance of Tier 3 preference shares brought forward from the<br>previous reporting period.|
|R0530/C0020|Preference shares – Tier 3 –<br>increase|This is the increase in Tier 3 preference shares over the reporting period.|
|R0530/C0030|Preference shares – Tier 3 –<br>reduction|This is the reduction in Tier 3 preference shares over the reporting<br>period.|
|R0530/C0060|Preference shares – Tier 3 –<br>balance carried forward|This is the balance of Tier 3 preference shares carried forward to the next<br>reporting period.|
|R0600/C0010|Total preference shares – balance<br>brought forward|This is the balance of total preference shares brought forward from the<br>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 –<br>reduction|This is the reduction in total preference shares over the reporting period.|
|R0600/C0060|Total preference shares – balance<br>carried forward|This is the balance of total preference shares carried forward to the next<br>reporting period.|
|_Share premium_<br>_relating to preference_<br>_shares_|||
|R0610/C0010|Share premium relating to pref­<br>erence shares – Tier 1 – balance<br>brought forward|This is the balance of the share premium account relating to preference<br>shares that is tier 1 brought forward from the previous reporting period.|
|R0610/C0020|Share premium relating to pref­<br>erence shares – Tier 1 – increase|This is the increase in the share premium account relating to preference<br>shares that is tier 1 over the reporting period.|
|R0610/C0030|Share premium relating to pref­<br>erence shares – Tier 1 – reduction|This is the reduction in the share premium account relating to preference<br>shares that is tier 1 over the reporting period.|
|R0610/C0060|Share premium relating to pref­<br>erence shares – Tier 1 – balance<br>carried forward|This is the balance of the share premium account relating to preference<br>shares that is tier 1 carried forward to the next reporting period.|
|R0620/C0010|Share premium relating to pref­<br>erence shares – Tier 2 – balance<br>brought forward|This is the balance of the share premium account relating to preference<br>shares that is tier 2 brought forward from the previous reporting period.|
|R0620/C0020|Share premium relating to pref­<br>erence shares – Tier 2– increase|This is the increase in the share premium account relating to preference<br>shares that is tier 2 over the reporting period.|
|R0620/C0030|Share premium relating to pref­<br>erence shares – Tier 2 – reduction|This is the reduction in the share premium account relating to preference<br>shares that is tier 2 over the reporting period.|
|R0620/C0060|Share premium relating to pref­<br>erence shares – Tier 2 – balance<br>carried forward|This is the balance of the share premium account relating to preference<br>shares that is tier 2 carried forward to the next reporting period.|

L 120/1308 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0630/C0010|Share premium relating to pref­<br>erence shares – Tier 3 – balance<br>brought forward|This is the balance of the share premium account relating to preference<br>shares that is tier 3 brought forward from the previous reporting period.|
|R0630/C0020|Share premium relating to pref­<br>erence shares – Tier 3 – increase|This is the increase in the share premium account relating to preference<br>shares that is tier 3 over the reporting period.|
|R0630/C0030|Share premium relating to pref­<br>erence shares – Tier 3 – reduction|This is the reduction in the share premium account relating to preference<br>shares that is tier 3 over the reporting period.|
|R0630/C0060|Share premium relating to pref­<br>erence shares – Tier 3 – balance<br>carried forward|This is the balance of the share premium account relating to preference<br>shares that is tier 3 carried forward to the next reporting period.|
|R0700/C0010|Share premium relating to pref­<br>erence shares –Total – balance<br>brought forward|This is the balance of the total share premium account relating to pref­<br>erence shares that is brought forward from the previous reporting period.|
|R0700/C0020|Share premium relating to pref­<br>erence shares –Total – increase|This is the increase in the total share premium account relating to pref­<br>erence shares over the reporting period.|
|R0700/C0030|Share premium relating to pref­<br>erence shares –Total – reduction|This is the reduction in the total share premium account relating to<br>preference shares over the reporting period.|
|R0700/C0060|Share premium relating to pref­<br>erence shares –Total – balance<br>carried forward|This is the balance of the total share premium account relating to pref­<br>erence shares that is carried forward to the next reporting period.|
|_Subordinated_<br>_liabilities –_<br>_movements in the_<br>_reporting period_|||
|R0710/C0010|Subordinated liabilities – Tier 1 –<br>balance brought forward|This is the balance of Tier 1 subordinated liabilities brought forward from<br>the previous reporting period.|
|R0710/C0070|Subordinated liabilities – Tier 1 –<br>issued|This is the amount of Tier 1 subordinated liabilities issued over the<br>reporting period.|
|R0710/C0080|Subordinated liabilities – Tier 1 –<br>redeemed|This is the amount of Tier 1 subordinated liabilities redeemed over the<br>reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/1309

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0710/C0090|Subordinated liabilities – Tier 1 –<br>movements in valuation|This is an amount reflecting the movements in valuation of Tier 1<br>subordinated liabilities over the reporting period.|
|R0710/C0100|Subordinated liabilities – Tier 1 –<br>regulatory action|This is an amount reflecting change to Tier 1 subordinated liabilities due<br>to regulatory action.|
|R0710/C0060|Subordinated liabilities – Tier 1 –<br>balance carried forward|This is the balance of Tier 1 subordinated liabilities carried forward to the<br>next reporting period.|
|R0720/C0010|Subordinated liabilities – Tier 2 –<br>balance brought forward|This is the balance of Tier 2 subordinated liabilities brought forward from<br>the previous reporting period.|
|R0720/C0070|Subordinated liabilities – Tier 2 –<br>issued|This is the amount of Tier 2 subordinated liabilities issued over the<br>reporting period.|
|R0720/C0080|Subordinated liabilities – Tier 2 –<br>redeemed|This is the amount of Tier 2 subordinated liabilities redeemed over the<br>reporting period.|
|R0720/C0090|Subordinated liabilities – Tier 2 –<br>movements in valuation|This is an amount reflecting the movements in valuation of Tier 2<br>subordinated liabilities over the reporting period.|
|R0720/C0100|Subordinated liabilities – Tier 2 –<br>regulatory action|This is an amount reflecting change to Tier 2 subordinated liabilities due<br>to regulatory action.|
|R0720/C0060|Subordinated liabilities – Tier 2 –<br>balance carried forward|This is the balance of Tier 2 subordinated liabilities carried forward to the<br>next reporting period.|
|R0730/C0010|Subordinated liabilities – Tier 3–<br>balance brought forward|This is the balance of Tier 3 subordinated liabilities brought forward from<br>the previous reporting period.|
|R0730/C0070|Subordinated liabilities – Tier 3 –<br>issued|This is the amount of Tier 3 subordinated liabilities issued over the<br>reporting period.|
|R0730/C0080|Subordinated liabilities – Tier 3 –<br>redeemed|This is the amount of Tier 3 subordinated liabilities redeemed over the<br>reporting period.|
|R0730/C0090|Subordinated liabilities – Tier 3 –<br>movements in valuation|This is an amount reflecting the movements in valuation of Tier 3<br>subordinated liabilities over the reporting period.|

L 120/1310 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0730/C0100|Subordinated liabilities – Tier 3 –<br>regulatory action|This is an amount reflecting change to Tier 3 subordinated liabilities due<br>to regulatory action.|
|R0730/C0060|Subordinated liabilities – Tier 3 –<br>balance carried forward|This is the balance of Tier 3 subordinated liabilities carried forward to the<br>next reporting period.|
|R0800/C0010|Total subordinated liabilities –<br>balance brought forward|This is the balance of total subordinated liabilities brought forward from<br>the previous reporting period.|
|R0800/C0070|Total subordinated liabilities –<br>issued|This is the amount of total subordinated liabilities issued over the<br>reporting period.|
|R0800/C0080|Total subordinated liabilities –<br>redeemed|This is the amount of total subordinated liabilities redeemed over the<br>reporting period.|
|R0800/C0090|Total subordinated liabilities –<br>movements in valuation|This is an amount reflecting the movements in valuation of total<br>subordinated liabilities over the reporting period.|
|R0800/C0100|Total subordinated liabilities –<br>regulatory action|This is an amount reflecting change to total subordinated liabilities due to<br>regulatory action.|
|R0800/C0060|Total subordinated liabilities –<br>balance carried forward|This is the balance of total subordinated liabilities carried forward to the<br>next reporting period.|
|_An amount equal to_<br>_the value of deferred_<br>_tax assets_|||
|R0900/C0010|An amount equal to the value of<br>net deferred tax assets –Balance<br>brought forward|This is the balance of an amount equal to the value of deferred tax assets<br>brought forward from the previous reporting period.|
|R0900/C0060|An amount equal to the value of<br>net deferred tax assets –Balance<br>carried forward|This is the balance of an amount equal to the value of deferred tax assets<br>carried forward to the next reporting period.|
|_Other items approved_<br>_by supervisory_<br>_authority as basic own_<br>_funds not specified_<br>_above – movements in_<br>_the reporting period_|||

5.5.2023 EN Official Journal of the European Union L 120/1311

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1000/C0010|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 1<br>unrestricted items – balance<br>brought forward|This is the balance of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 1 to be treated as<br>unrestricted items brought forward from the previous reporting period.|
|R1000/C0070|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 1<br>to be treated as unrestricted items<br>– issued|This is the amount of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 1 to be treated as<br>unrestricted items issued over the reporting period.|
|R1000/C0080|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 1<br>to be treated as unrestricted items<br>– redeemed|This is the amount of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 1 to be treated as<br>unrestricted items redeemed over the reporting period|
|R1000/C0090|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 1<br>to be treated as unrestricted items<br>– movements in valuation|This is an amount reflecting movements in valuation of other items<br>approved by supervisory authority as basic own funds not specified<br>above that are Tier 1 to be treated as unrestricted items.|
|R1000/C0060|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 1<br>to be treated as unrestricted items<br>– balance carried forward|This is the balance of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 1 to be treated as<br>unrestricted items carried forward to the next reporting period.|
|R1010/C0010|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 1<br>to be treated as restricted items —<br>balance brought forward|This is the balance of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 1 to be treated as<br>restricted items brought forward from the previous reporting period.|
|R1010/C0070|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 1<br>to be treated as restricted items —<br>issued|This is the amount of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 1 to be treated as<br>restricted items issued over the reporting period.|
|R1010/C0080|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 1<br>to be treated as restricted items —<br>redeemed|This is the amount of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 1 to be treated as<br>restricted items redeemed over the reporting period|

L 120/1312 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1010/C0090|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 1<br>to be treated as restricted items —<br>movements in valuation|This is an amount reflecting movements in valuation of other items<br>approved by supervisory authority as basic own funds not specified<br>above that are Tier 1 to be treated as restricted items.|
|R1010/C0060|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 1<br>to be treated as restricted items —<br>balance carried forward|This is the balance of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 1 to be treated as<br>restricted items carried forward to the next reporting period.|
|R1020/C0010|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 2<br>– balance brought forward|This is the balance of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 2 brought forward from<br>the previous reporting period.|
|R1020/C0070|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 2<br>– issued|This is the amount of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 2 issued over the<br>reporting period.|
|R1020/C0080|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 2<br>– redeemed|This is the amount of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 2 redeemed over the<br>reporting period|
|R1020/C0090|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 2<br>– movements in valuation|This is an amount reflecting movements in valuation of other items<br>approved by supervisory authority as basic own funds not specified<br>above that are Tier 2.|
|R1020/C0060|Other items approved by super­<br>visory authority as basic own<br>funds not specified above –<br>Tier 2– balance carried forward|This is the balance of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 2 carried forward to the<br>next reporting period.|
|R1030/C0010|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 3<br>– balance brought forward|This is the balance of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 3 brought forward from<br>the previous reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/1313

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1030/C0070|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 3<br>– issued|This is the amount of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 3 issued over the<br>reporting period.|
|R1030/C0080|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 3<br>– redeemed|This is the amount of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 3 redeemed over the<br>reporting period.|
|R1030/C0090|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 3<br>– movements in valuation|This is an amount reflecting movements in valuation of other items<br>approved by supervisory authority as basic own funds not specified<br>above that are Tier 3.|
|R1030/C0060|Other items approved by super­<br>visory authority as basic own<br>funds not specified above – Tier 3<br>– balance carried forward|This is the balance of other items approved by supervisory authority as<br>basic own funds not specified above that are Tier 3 carried forward to the<br>next reporting period.|
|R1100/C0010|Total of other items approved by<br>supervisory authority as basic<br>own fund items not specified<br>above – balance brought forward|This is the balance of total other items approved by supervisory authority<br>as basic own funds not specified above brought forward from the<br>previous reporting period.|
|R1100/C0070|Total of other items approved by<br>supervisory authority as basic<br>own fund items not specified<br>above – issued|This is the amount of total other items approved by supervisory authority<br>as basic own funds not specified above issued over the reporting period.|
|R1100/C0080|Total of other items approved by<br>supervisory authority as basic<br>own fund items not specified<br>above redeemed|This is the amount of total other items approved by supervisory authority<br>as basic own funds not specified above that are redeemed over the<br>reporting period.|
|R1100/C0090|Total of other items approved by<br>supervisory authority as basic<br>own fund items not specified<br>above – movements in valuation|This is an amount reflecting movements in valuation of total other items<br>approved by supervisory authority as basic own funds not specified<br>above.|

L 120/1314 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1100/C0060|Total of other items approved by<br>supervisory authority as basic<br>own fund items not specified<br>above – balance carried forward|This is the balance of total other items approved by supervisory authority<br>as basic own funds not specified above carried forward to the next<br>reporting period.|
|_Ancillary own funds –_<br>_movements in the_<br>_reporting period_|||
|R1110/C0010|Ancillary own funds – Tier 2 –<br>balance brought forward|This is the balance of Tier 2 ancillary own funds brought forward from<br>the previous reporting period.|
|R1110/C0110|Ancillary own funds – Tier 2 –<br>new amount made available|This is the new amount of Tier 2 ancillary own funds to be made<br>available over the reporting period.|
|R1110/C0120|Ancillary own funds – Tier 2 –<br>reduction to amount available|This is the reduction to the amount available Tier 2 ancillary own funds<br>over the reporting period.|
|R1110/C0130|Ancillary own funds – Tier 2 –<br>called up to basic own fund|This is the amount of Tier 2 ancillary own funds that are called up to a<br>basic own fund item over the reporting period.|
|R1110/C0060|Ancillary own funds – Tier 2 –<br>balance carried forward|This is the balance of Tier 2 ancillary own funds carried forward to the<br>next reporting period.|
|R1120/C0010|Ancillary own funds – Tier 3 –<br>balance brought forward|This is the balance of Tier 3 ancillary own funds brought forward from<br>the previous reporting period.|
|R1120/C0110|Ancillary own funds – Tier 3–<br>new amount made available|This is the new amount of Tier 3 ancillary own funds to be made<br>available over the reporting period.|
|R1120/C0120|Ancillary own funds – Tier 3 –<br>reduction to amount available|This is the reduction to the amount available Tier 3 ancillary own funds<br>over the reporting period.|
|R1120/C0130|Ancillary own funds – Tier 3 –<br>called up to basic own fund|This is the amount of Tier 3 ancillary own funds that are called up to a<br>basic own fund item over the reporting period.|
|R1120/C0060|Ancillary own funds – Tier 3–<br>balance carried forward|This is the balance of Tier 3 ancillary own funds carried forward to the<br>next reporting period.|
|R1200/C0010|Total ancillary own funds –<br>balance brought forward|This is the balance of total ancillary own funds brought forward from the<br>previous reporting period.|

5.5.2023 EN Official Journal of the European Union L 120/1315

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1200/C0110|Total ancillary own funds – new<br>amount made available|This is the new amount of Tier 2 ancillary own funds to be made<br>available over the reporting period.|
|R1200/C0120|Total ancillary own funds –<br>reduction to amount available|This is the reduction to the amount available total ancillary own funds<br>over the reporting period.|
|R1200/C0130|Total ancillary own funds – called<br>up to basic own fund|This is the amount of total ancillary own funds that are called up to a<br>basic own fund item over the reporting period.|
|R1200/C0060|Total ancillary own funds –<br>balance carried forward|This is the balance of total ancillary own funds carried forward to the<br>next reporting period.|

_**S.23.04 – List of items on own funds**_

_General comments:_

This section relates to the annual submission for groups regardless of the method used for the calculation of the group
solvency.

This template shall be reported if the amount of the own funds for any tier change more than 5 % compared to the
previous year calculated as below

_Available Own funds in tier i to cover SCR in T_
_% change_ ð _T; T_ Ä _1_ Þ : ¼
_Available Own funds in tier i to cover SCR in T_ Ä 1

In case of non-available OF items, the threshold doesn’t apply and the whole template is to be reported.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Description of subordinated<br>mutual member accounts|This shall list subordinated mutual member accounts for a group.|
|C0020|Subordinated mutual member<br>accounts – Amount (in<br>reporting currency)|This is the amount of individual subordinated mutual member accounts.|
|C0030|Subordinated mutual member<br>accounts – Tier|This shall indicate the tier of the subordinated mutual member accounts.<br>One of the options in the following closed list shall be used:<br>1 – Tier 1<br>2 – Tier 1 – unrestricted<br>3 – Tier 1 – restricted<br>4 – Tier 2<br>5 – Tier 3|

L 120/1316 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040|Subordinated mutual member<br>accounts – Currency Code|Identify the ISO 4217 alphabetic code of the currency. This is the original<br>currency.|
|C0050|Subordinated mutual member<br>accounts –issuing entity|This shall indicate whether the issuing entity of the subordinated mutual member<br>accounts is within the group in the meaning of Article 212(1)(c) of Directive<br>2009/138/EC. The following closed list shall be used:<br>1 – Belonging to the same group<br>2 – Not belonging to the same group|
|C0060|Subordinated mutual member<br>accounts – Lender (if specific)|Indicate the lender of the mutual member accounts.|
|C0070|Subordinated mutual member<br>accounts – Counted under<br>transitionals?|This shall indicate whether the subordinated mutual member accounts are<br>counted under the transitional provisions.<br>One of the options in the following closed list shall be used:<br>1 – Counted under transitionals<br>2 – Not counted under transitionals|
|C0080|Subordinated mutual member<br>accounts – Counterparty (if<br>specific)|This shall list the counterparty of the subordinated mutual member accounts|
|C0090|Subordinated mutual member<br>accounts – Issue date|This is the issue date of the subordinated mutual member accounts. This shall be<br>in ISO8601 format (yyyy–mm–dd).|
|C0100|Subordinated mutual member<br>accounts – Maturity date|This is the maturity date of the subordinated mutual member accounts. This shall<br>be in ISO8601 format (yyyy–mm–dd).|
|C0110|Subordinated mutual member<br>accounts – First call date|This is the first call date of the subordinated mutual member accounts. This shall<br>be in ISO8601 format (yyyy–mm–dd).|
|C0120|Subordinated mutual member<br>accounts – Details of further<br>call dates|These are the further call dates of the subordinated mutual member accounts.|
|C0130|Subordinated mutual member<br>accounts – Details of<br>incentives to redeem|These are the incentives to redeem the subordinated mutual member accounts.|

5.5.2023 EN Official Journal of the European Union L 120/1317

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0140|Subordinated mutual member<br>accounts – Notice period|This is the notice of the subordinated mutual member accounts. The date shall be<br>entered here, using ISO8601 format (yyyy–mm–dd).|
|C0150|Subordinated mutual member<br>account – Name of supervisory<br>authority having given<br>authorisation|This is the name of the supervisory authority which has issued the authorisation,<br>with country in parenthesis.|
|C0160|Subordinated mutual member<br>account – Buy back during the<br>year|Explanation if the item has been bought back during the year.|
|C0170|Subordinated mutual member<br>accounts – % of the issue held<br>by entities in the group|This is the % of the issue of subordinated mutual member accounts held by<br>entities within the group in the meaning of Article 212(1)(c) of Directive<br>2009/138/EC.|
|C0180|Subordinated mutual member<br>accounts – Contribution to<br>group subordinated mutual<br>member accounts|This is the contribution of the mutual member accounts to total group<br>subordinated mutual member accounts.|
|C0190|Description of preference<br>shares|This shall list individual preference shares|
|C0200|Preference shares – Amount|This is the amount of the preference shares.|
|C0210|Preference shares – Counted<br>under transitionals?|This shall indicate whether the preference shares are counted under the transi­<br>tional provisions.<br>One of the options in the following closed list shall be used:<br>1 – Counted under transitionals<br>2 – Not counted under transitionals|
|C0220|Preference shares –<br>Counterparty (if specific)|This shall list the holder of the preference shares if limited to a single party. If the<br>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<br>(yyyy–mm–dd).|
|C0240|Preference shares – First call<br>date|This is the first call date of the preference share. This shall be in ISO 8601 format<br>(yyyy–mm–dd).|

L 120/1318 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0250|Preference shares – Details of<br>further call dates|These are the further call dates of the preference shares.|
|C0260|Preference shares – Details of<br>incentives to redeem|These are the incentives to redeem the preference share.|
|C0270|Description of subordinated<br>liabilities|This shall list the individual subordinated liabilities for a group.|
|C0280|Subordinated liabilities –<br>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 –<br>Currency Code|Identify the ISO 4217 alphabetic code of the currency.|
|C0311|Subordinated liabilities –<br>Issuing entity|This shall indicate the code of the issuing entity of the subordinated liabilities<br>belonging to the group in the meaning of Article 212(1)(c) of Directive<br>2009/138/EC.|
|C0320|Subordinated liabilities –<br>Lender (if specific)|This shall list the lender of the subordinated liabilities if specific. If not specific<br>this item shall not be reported.|
|C0330|Subordinated liabilities –<br>Counted under transitionals?|This shall indicate whether the subordinated liability is counted under the transi­<br>tional provisions.<br>One of the options in the following closed list shall be used:<br>1 – Counted under transitionals<br>2 – Not counted under transitionals|
|C0340|Subordinated liabilities –<br>Counterparty of subordinated<br>liabilities – (if specific)|This shall list the counterparty of the subordinated liabilities belonging to the<br>group in the meaning of Article 212(1)(c) of Directive 2009/138/EC, if any. If not<br>specific this item shall not be reported. This column is kept for the internal<br>lenders, if any.|
|C0350|Subordinated liabilities – Issue<br>date|This is the issue date of the subordinated liabilities. This shall be in ISO 8601<br>format (yyyy–mm–dd).|

5.5.2023 EN Official Journal of the European Union L 120/1319

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0360|Subordinated liabilities –<br>Maturity date|This is the maturity date of the subordinated liabilities. This shall be in ISO 8601<br>format (yyyy–mm–dd).|
|C0370|Subordinated liabilities – First<br>call date|This is the first future call date of the subordinated liabilities. This shall be in<br>ISO 8601 format (yyyy–mm–dd).|
|C0380|Subordinated liabilities –<br>Further call dates|These are the further call dates of the subordinated liabilities.|
|C0390|Subordinated liabilities –<br>Details of incentives to redeem|These are the details about the incentives to redeem the subordinated liabilities.|
|C0400|Subordinated liabilities –<br>Notice period|This is the notice of the subordinated liabilities. The date shall be entered here,<br>using ISO8601 format (yyyy–mm–dd).|
|C0430|Subordinated liabilities – % of<br>the issue held by entities in the<br>group|This is the % of the issue held by any counterparty belonging to the group in the<br>meaning of Article 212(1)(c) of Directive 2009/138/EC.|
|C0440|Subordinated liabilities –<br>Contribution to group<br>subordinated liabilities|This is the value of the subordinated liabilities that is included in the total group<br>subordinated liabilities and that contributes to group own funds.|
|C0450|Other items approved by<br>supervisory authority as basic<br>own funds not specified above|This shall list the other individual items approved by the supervisory authority for<br>an individual undertaking.|
|C0460|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Amount|This is the amount of other individual items approved by the supervisory auth­<br>ority.|
|C0470|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Currency code|Identify the ISO 4217 alphabetic code of the currency.|
|C0480|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 1|This is the amount of other individual items approved by the supervisory<br>authority that meet the criteria for Tier 1.|

L 120/1320 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0490|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 2|This is the amount of other individual items approved by the supervisory<br>authority that meet the criteria for Tier 2.|
|C0500|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Tier 3|This is the amount of other individual items approved by the supervisory<br>authority that meet the criteria for Tier 3.|
|C0510|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Date of authorisation|This is the date of authorisation of other individual items approved by the<br>supervisory authority. It shall be in ISO8601 format (yyyy–mm–dd).|
|C0520|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Name of supervisory<br>authority having given<br>authorisation for other basic<br>own fund items not specified<br>above|This is the name of the supervisory authority which has issued the authorisation,<br>with country in parenthesis.|
|C0530|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>– Name of entity concerned|This is the name of the entity concerned.|
|C0540|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Buy back during the year|Explanation if the item has been bought back.|
|C0550|Other items approved by<br>supervisory authority as basic<br>own funds not specified<br>above –% of the issue held by<br>entities in the group|This is the % of the issue held by entities within the group in the meaning of<br>Article 212(1)(c) of Directive 2009/138/EC.|
|C0560|Other items approved by<br>supervisory authority as basic<br>own funds not specified above<br>–Contribution to group other<br>basic own funds|This is the contribution of the other individual items approved by the supervisory<br>authority to group other basic own funds.|

5.5.2023 EN Official Journal of the European Union L 120/1321

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0570|Own funds– from the financial<br>statements that shall not be<br>represented by the recon­<br>ciliation reserve and do not<br>meet the criteria to be clas­<br>sified as Solvency II own funds<br>– Description of item|This cell shall contain a description of the own fund items from the financial<br>statements that shall not be represented by the reconciliation reserve and do not<br>meet the criteria to be classified as Solvency II own funds.|
|C0580|Own funds from the financial<br>statements that shall not be<br>represented by the recon­<br>ciliation reserve and do not<br>meet the criteria to be clas­<br>sified as Solvency II own funds<br>– Total amount|This is the total amount of the own fund items from the financial statements that<br>shall not be represented by the reconciliation reserve and do not meet the criteria<br>to be classified as Solvency II own funds.|
|C0590|Ancillary own funds –<br>Description of ancillary own<br>funds|This is details of each ancillary own fund for an individual undertaking.|
|C0600|Ancillary own funds –<br>Amount|This is the amount for each ancillary own fund.|
|C0610|Ancillary own funds –<br>Counterpart|This is the counterpart of each ancillary own fund.|
|C0620|Ancillary own funds – Issue<br>date|This is the issue date of each ancillary own fund. This shall be in ISO8601 format<br>(yyyy–mm–dd).|
|C0630|Ancillary own fund – Date of<br>authorisation|This is the date of authorisation of each ancillary own fund. This shall be in<br>1SO8601 format (yyyy–mm–dd).|
|C0640|Ancillary own fund – Name of<br>supervisory authority having<br>given authorisation|This is the name of the supervisory authority which has issued the authorisation,<br>with country in parenthesis.|
|C0650|Ancillary own fund – Name of<br>entity concerned|This is the name of the entity concerned by the ancillary own fund.|

_Adjustment for ring fenced funds and matching adjustment portfolios_

L 120/1322 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0660|Ring–fenced fund/matching<br>adjustment portfolio –<br>Number|Identification number for a ring-fenced fund or matching adjustment portfolio.<br>This number is attributed by the undertaking and must be consistent over time<br>and with the fund/portfolio number reported in other templates.|
|C0670|Ring–fenced fund/matching<br>adjustment portfolio –<br>Notional SCR|This is the notional SCR of each ring–fenced fund/each matching adjustment<br>portfolio.|
|C0680|Ring–fenced fund/matching<br>adjustment portfolio –<br>Notional SCR (negative results<br>set to zero)|This is the notional SCR. When the value is negative zero shall be reported.|
|C0690|Ring–fenced fund/matching<br>adjustment portfolio – Excess<br>of assets over liabilities|This is the amount of excess of assets over liabilities of each ring–fenced fund/<br>matching adjustment portfolio. This value shall reflect any deduction of future<br>transfers attributable to shareholders.|
|C0700|Ring–fenced fund/matching<br>adjustment portfolio – Future<br>transfers attributable to share­<br>holders|Value of future transfers attributable to shareholders in accordance with<br>Article 80(2) of Delegated Regulation (EU) 2015/35.|
|C0710|Ring fenced funds/matching<br>adjustment portfolio –<br>Adjustment for restricted own<br>fund items in respect of<br>matching adjustment port­<br>folios and ring-fenced funds|This is the deduction for each ring–fenced fund/matching adjustment portfolio in<br>accordance with Article 81 of Delegated Regulation (EU) 2015/35.|

_RFF/matching adjustment portfolios deduction_

_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_

5.5.2023 EN Official Journal of the European Union L 120/1323

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0730|Country|ISO 3166–1 alpha–2 code of the country where the entity has its head office|
|C0740|Contribution of solo SCR to<br>Group SCR|Contribution of solo SCR to group SCR<br>If the method 1 is applied, the contribution of a subsidiary undertaking to the<br>group shall be calculated according to the formula:<br>Contr j ¼ SCR j Ü SCR fully consolidated diversified_=_ <br>X <br>i <br>SCR solo<br>i <br>Where:<br>— SCR i<br>solo is the solo SCR of the parent undertaking and each insurance,<br>reinsurance and intermediate insurance holding and mixed financial holding<br>company over which a dominant influence is exercised and that are included<br>in the SCR fully consolidated<br>— SCR j is the solo SCR of the entity j<br>— the ratio is the proportional adjustment due to the recognition of diversifi­<br>cation effects in the part fully consolidated,the value of the ratio is capped<br>to 1.<br>The assessment of non-available own funds shall be made also for own funds in<br>non controlled undertakings taking into account the proportionality principle.<br>For method 2 the contribution of the related undertaking to the group SCR is the<br>proportional share of the individual SCR.|
||||
|C0760|Non available own funds<br>related to other own fund<br>items approved by supervisory<br>authority|Non available own funds related to other own fund items approved by super­<br>visory authority.|
|C0770|Non available surplus funds|Non available surplus funds at group level both in EEA and non–EEA (re)<br>insurance undertakings (Article 222(2) to (5) of Directive 2009/138/EC and<br>Article 330 of Delegated Regulation (EU) 2015/35)|
|C0780|Non available called up but<br>not yet paid in capital|Non available called up but not yet paid in capital at group level both in EEA and<br>non–EEA entities (Article 222(2) to (5) of Directive 2009/138/EC and Article 330<br>of Delegated Regulation (EU) 2015/35)|

L 120/1324 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0790|Non available ancillary own<br>funds|Non available ancillary own funds at group level both in EEA and non–EEA<br>entities (Article 222(2) to (5) of Directive 2009/138/EC and Article 330(3) of<br>Delegated Regulation (EU) 2015/35)|
|C0800|Non available subordinated<br>mutual member accounts|Non available subordinated mutual member accounts at group level both in EEA<br>and non–EEA entities (Article 222(2) to (5) of Directive 2009/138/EC and<br>Article 330(3) of Delegated Regulation (EU) 2015/35)|
|C0810|Non available preference<br>shares|Non available preference shares at group level both in EEA and non–EEA entities<br>(Article 222(2) to (5) of Directive 2009/138/EC and Article 330(3) of Delegated<br>Regulation (EU) 2015/35)|
|C0820|Non available Subordinated<br>Liabilities|Non available Subordinated Liabilities at group level both in EEA and non–EEA<br>entities (Article 222(2) to (5) of Directive 2009/138/EC and Article 330(3) of<br>Delegated Regulation (EU) 2015/35)|
|C0830|An amount equal to the value<br>of non available net deferred<br>tax assets|An amount equal to the value of non available net deferred tax assets at the group<br>level both in EEA and non–EEA entities (Article 222(2) to (5) of Directive<br>2009/138/EC and Article 330(3) of Delegated Regulation (EU) 2015/35)|
|C0840|Non available share premium<br>account related to preference<br>shares|Non available share premium account related to preference shares at group level<br>both in EEA and non–EEA entities (Article<br>222(2) to (5) of Directive<br>2009/138/EC and Article 330(3) of Delegated Regulation (EU) 2015/35)|
|C0841|Non-available own funds in<br>the reconciliation reserve|Non-available own funds related to own-funds in the reconciliation reserve|
|C0842|Total non-available own funds|Total of non-available own funds identified after the availability assessment at<br>group level, in accordance with Article 222(4) of Directive 2009/138/EC, the<br>total non available own funds is calculated, undertaking by undertaking, by adding<br>up own funds indicated in Article 222(2) of Directive 2009/138/EC (i.e. surplus<br>funds and any subscribed but not paid–up capital) and in Article 330 of<br>Delegated Regulation (EU) 2015/35 (e.g. ancillary own funds, preferences<br>shares, subordinated mutual member account, subordinated liabilities and the<br>value of net deferred tax assets).|

5.5.2023 EN Official Journal of the European Union L 120/1325

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0850|Total non available own funds<br>to be deducted|Total non-available own funds to be deducted at group level.<br>In accordance with Article 222(4) of Directive 2009/138/EC, the total non<br>available own funds is calculated, undertaking by undertaking, by adding up<br>own funds indicated in Article 222(2) of Directive 2009/138/EC (i.e. surplus<br>funds and any subscribed but not paid–up capital) and in Article 330 of<br>Delegated Regulation (EU) 2015/35 (e.g. ancillary own funds, preferences<br>shares, subordinated mutual member account, subordinated liabilities and the<br>value of net deferred tax assets).<br>The part of such own funds that exceeds the contribution of the related under­<br>taking to the group SCR cannot be considered as available for covering the group<br>SCR.<br>If the total amount of such own funds in C0842 does not exceed the contribution<br>of the related undertaking to the group SCR, this deduction in C0850 is not<br>needed as part of the calculation.|
|C0851|Non-Available Minority<br>interests|Minority interest at group level when method 1 is applied, in subsidiary EEA and<br>non-EEA (re)insurance undertakings, insurance holding companies, mixed financial<br>holding companies or ancillary services undertakings (Article 330(4) of Delegated<br>Regulation (EU) 2015/35)|
|C0750|Non-Available Minority<br>interests to be deducted from<br>the group own funds|Non available minority interests to be deducted from the group own funds, when<br>the method 1 is applied, that is any minority interests in the eligible own funds<br>(after considering the deduction of non available own funds in C0850) of (re)<br>insurance subsidiary exceeding the contribution of the solo SCR to the group SCR.<br>(Article 330(4) of Delegated Regulation (EU) 2015/35)|
|C0870|Non-available own funds<br>related to other own fund<br>items approved by supervisory<br>authority|This is the total amount for non-available own funds related to other own fund<br>items approved by supervisory authority at group level|
|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<br>paid in capital|This is the total overall amount of non-available called but not paid in capital at<br>group level.|
|C0900|Non-available ancillary own<br>funds|This is the total overall amount of non-available ancillary own funds at group<br>level.|

L 120/1326 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0910|Non-available subordinated<br>mutual member accounts|This is the total overall amount of non-available subordinated mutual member<br>accounts at group level|
|C0920|Non-available preference<br>shares|This is the total overall amount of non-available preference shares at group level.|
|C0930|Non available Subordinated<br>Liabilities|This is the total overall amount of non-available subordinated liabilities at group<br>level.|
|C0940|An amount equal to the value<br>of non-available net deferred<br>tax assets|This is the total overall amount equal to the value of non-available net deferred<br>tax assets at the group level|
|C0950|Non-available share premium<br>account related to preference<br>shares|This is the total overall amount of non-available share premium account related to<br>preference shares at group level|
|C0951|Non-available own funds in<br>the reconciliation reserve|This is the total of non-available own funds related to own funds in the recon­<br>ciliation reserve at group level.|
|C0962|Total non-available own funds|Total of non-available own funds identified after the availability assessment at<br>group level, in accordance with Article 222(4) of Directive 2009/138/EC, the<br>total non available own funds is calculated, undertaking by undertaking, by adding<br>up own funds indicated in Article 222(2) of Directive 2009/138/EC (i.e. surplus<br>funds and any subscribed but not paid–up capital) and in Article 330 of<br>Delegated Regulation (EU) 2015/35 (e.g. ancillary own funds, preferences<br>shares, subordinated mutual member account, subordinated liabilities and the<br>value of net deferred tax assets).|

5.5.2023 EN Official Journal of the European Union L 120/1327

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0960|Total non-available own funds<br>to be deducted|This is the total overall amount of non-available own funds to be deducted from<br>the group own funds.<br>In accordance with Article 222(4) of Directive 2009/138/EC, the total non<br>available own funds is calculated, undertaking by undertaking, by adding up<br>own funds indicated in Article 222(2) of Directive 2009/138/EC (i.e. surplus<br>funds and any subscribed but not paid–up capital) and in Article 330 of<br>Delegated Regulation (EU) 2015/35 (e.g. ancillary own funds, preferences<br>shares, subordinated mutual member account, subordinated liabilities and the<br>value of net deferred tax assets).<br>The part of such own funds that exceeds the contribution of the related under­<br>taking to the group SCR cannot be considered as available for covering the group<br>SCR.<br>If the total amount of such own funds in C0842 does not exceed the contribution<br>of the related undertaking to the group SCR, this deduction in C0850 is not<br>needed as part of the calculation.|
|C0861|Minority interests|This is the overall total amount of minority interests at group level|
|C0860|Minority interests to be<br>deducted from the group own<br>funds|This is the overall total amount of minority interests to be deducted at group<br>level.|

_**S.25.01 – Solvency Capital Requirement – for groups on Standard Formula**_

_General comments:_

This section relates to the annual submission of information for groups, 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 an 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:

L 120/1328 EN Official Journal of the European Union 5.5.2023

— 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:

adjustment
Calculation of q factor ¼
BSCR′ Ä nSCR _int_

where

|—|adjustment|=|Adjustment calculated according to one of the three methods<br>referred above|
|---|---|---|---|
|—|_BSCR’_|=|Basic solvency capital requirement calculated according to the<br>information reported in this template (C0040/R0100)|
|—|_nSCR int_|=|nSCR for intangible assets risk according to the information reported<br>in this template (C0040/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.

5.5.2023 EN Official Journal of the European Union L 120/1329

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7) of<br>Solvency II, to provide an estimate of the SCR using standard formula.<br>One of the options in the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|
|Z0020|Ring–fenced fund,<br>matching adjustment<br>portfolio or remaining<br>part|Identifies whether the reported figures are with regard to a RFF, matching adjustment<br>portfolio or to the remaining part. One of the options in the following closed list<br>shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking within the scope<br>of group supervision and must be consistent over time and with the fund/portfolio<br>number reported in other templates.|
|R0010–R0050/<br>C0030|Net solvency capital<br>requirement|Amount of the net capital charge for each risk module, as calculated using the<br>standard formula.<br>The difference between the net and the gross SCR is the consideration of the future<br>discretionary benefits in accordance with Article 205 of Delegated Regulation (EU)<br>2015/35.<br>This amount shall fully consider diversification effects in accordance with Article 304<br>of Directive 2009/138/EC where applicable.<br>These cells do not include the allocation of the adjustment due to the aggregation of<br>the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if there<br>was no loss of diversification.|
|R0010–R0050/<br>C0040|Gross solvency capital<br>requirement|Amount of the gross capital charge for each risk module, as calculated using the<br>standard formula.<br>The difference between the net and the gross SCR is the consideration of the future<br>discretionary benefits as laid down in Article 206 of Delegated Regulation (EU)<br>2015/35.<br>This amount shall fully consider diversification effects as laid down in Article 304 of<br>Directive 2009/138/EC where applicable.<br>These cells do not include the allocation of the adjustment due to the aggregation of<br>the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if there<br>was no loss of diversification.|

L 120/1330 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0010–R0050/<br>C0050|Allocation of RFF<br>adjustment due to RFF<br>and Matching<br>adjustments portfolios|Part of the adjustment allocated to each risk module according to the procedure<br>described in the general comments.<br>This amount shall be positive.|
|R0060/C0030|Net solvency capital<br>requirement – Diversifi­<br>cation|Amount of the diversification effects between Basic SCR of net risk modules,<br>including diversification within each risk module, due to the application of the<br>correlation matrix defined in Annex IV of Directive 2009/138/EC.<br>This amount shall be reported as a negative value.|
|R0060/C0040|Gross solvency capital<br>requirement – Diversifi­<br>cation|Amount of the diversification effects between Basic SCR of gross risk modules,<br>including diversification within each risk module, due to the application of the<br>correlation matrix defined in Annex IV of Directive 2009/138/EC.<br>This amount shall be reported as a negative value.|
|R0070/C0030|Net solvency capital<br>requirement – Intangible<br>asset risk|Amount of the capital charge, after the adjustment for the loss–absorbing capacity of<br>technical provisions, for intangible assets risk, as calculated using the standard<br>formula.|
|R0070/C0040|Gross solvency capital<br>requirement – Intangible<br>assets risk|The future discretionary benefits in accordance with Article 205 of Delegated Regu­<br>lation (EU) 2015/35 for intangible assets risk is zero under standard formula hence<br>R0070/C0040 equals R0070/C0030.|
|R0100/C0030|Net solvency capital<br>requirement – Basic<br>Solvency Capital<br>Requirement|Amount of the basic capital requirements, after the consideration of future discre­<br>tionary benefits as laid down in Article 206 of Delegated Regulation (EU) 2015/35,<br>as calculated using the standard formula.<br>This amount shall fully consider the diversification effects referred to in Article 304<br>of Directive 2009/138/EC where applicable.<br>This cell does not include the allocation of the adjustment due to the aggregation of<br>the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if there<br>was no loss of diversification.<br>This amount shall be calculated as a sum of the net capital charges for each risk<br>module within the standard formula, including adjustment for diversification effect<br>within standard formula.|

5.5.2023 EN Official Journal of the European Union L 120/1331

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0100/C0040|Gross solvency capital<br>requirement – Basic<br>Solvency Capital<br>Requirement|Amount of the basic capital requirements, before the consideration of future discre­<br>tionary benefits referred to in Article 205 of Delegated Regulation (EU) 2015/35, as<br>calculated using the standard formula.<br>This amount shall fully consider diversification effects as laid down in Article 304 of<br>Directive 2009/138/EC where applicable.<br>This cell does not include the allocation of the adjustment due to the aggregation of<br>the nSCR of the RFF/MAP at entity level. These figures represent the SCR as if there<br>was no loss of diversification.<br>This amount shall be calculated as a sum of the gross capital charges for each risk<br>module within the standard formula, including adjustment for diversification effect<br>within standard formula|
|_Calculation of_<br>_Solvency Capital_<br>_Requirement_|||
|R0120/C0100|Adjustment due to<br>RFF/MAP nSCR aggre­<br>gation|Adjustment to correct the bias on SCR calculation due to aggregation of RFF/MAP<br>nSCR at risk module level.<br>This amount shall be positive.|
|R0130/C0100|Operational risk|Amount of the capital requirements for operational risk module as calculated using<br>the standard formula.|
|R0140/C0100|Loss–absorbing capacity<br>of technical provisions|Amount of the adjustment for loss–absorbing capacity of technical provisions<br>calculated in accordance with the standard formula.<br>This amount shall be reported as a negative value.<br>At RFF/MAP level and at entity level where there are no RFF (other than those under<br>Article 304 of Directive 2009/138/EC) nor MAP it is the maximum between zero<br>and the amount corresponding to the minimum between the amount of technical<br>provisions without risk margin in relation to future discretionary benefits net of<br>reinsurance and the difference between gross and net basic solvency capital<br>requirement.<br>Where there are RFF (other than those under Article 304 of Directive 2009/138/EC)<br>or MAP, this amount shall be calculated as the sum of the loss–absorbing capacity of<br>technical provisions of each RFF/MAP and remaining part, taking into account the<br>net future discretionary benefits as a top limit.|

L 120/1332 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0150/C0100|Loss–absorbing capacity<br>of deferred taxes|Amount of the adjustment for loss–absorbing capacity of deferred taxes calculated<br>according to the standard formula.<br>This amount shall be negative.|
|R0160/C0100|Capital requirement for<br>business operated in<br>accordance with Art. 4<br>of Directive 2003/41/EC|Amount of the capital requirement, calculated in accordance with the rules stated in<br>Article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension<br>business operated under Article 4 of Directive 2003/41/EC to which transitional<br>measures are applied. This item is to be reported only during the transitional period.|
|R0200/C0100|Solvency Capital<br>Requirement calculated<br>on the basis of<br>Art. 336 (a) of Delegated<br>Regulation (EU)<br>2015/35, excluding<br>capital add–on|Amount of the SCR, before any capital add–on, calculated in accordance with<br>Article<br>336 (a), i.e. on the basis of consolidated data as referred to in<br>Article 335(1) points (a), (b) and (c) of the Delegated Regulation (EU) 2015/35<br>including data of controlled collective investment undertakings and investments<br>packaged as funds.|
|R0210/C0100|Capital add-ons already<br>set|Amount of capital add–on that had been set at the reporting reference date. It does<br>not include capital add–ons set between that date and the submission of the data to<br>the supervisory authority.|
|R0211/C0100|of which, capital add–ons<br>already set –<br>Article 37(1) Type a|Amount of capital add–on that had been set at the reporting reference date. It does<br>not include capital add–ons set between that date and the submission of the data to<br>the supervisory authority, nor any set after the submission of the data.|
|R0212/C0100|of which, capital add–ons<br>already set –<br>Article 37(1) Type b|Amount of capital add–on that had been set at the reporting reference date. It does<br>not include capital add–ons set between that date and the submission of the data to<br>the supervisory authority, nor any set after the submission of the data.|
|R0213/C0100|of which, capital add–ons<br>already set –<br>Article 37(1) Type c|Amount of capital add–on that had been set at the reporting reference date. It does<br>not include capital add–ons set between that date and the submission of the data to<br>the supervisory authority, nor any set after the submission of the data.|
|R0214/C0100|of which, capital add–ons<br>already set –<br>Article 37(1) Type d|Amount of capital add–on that had been set at the reporting reference date. It does<br>not include capital add–ons set between that date and the submission of the data to<br>the supervisory authority, nor any set after the submission of the data.|

5.5.2023 EN Official Journal of the European Union L 120/1333

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0220/C0100|Consolidated Group SCR|Amount of the Solvency Capital Requirement for undertakings under method 1 as<br>defined in Article 230 of Directive 2009/138/EC.<br>It shall include all components of the consolidated group SCR; SCR calculated on the<br>basis of consolidated data (R0200), including capital add-ons (R0210), and including<br>capital requirements of undertakings from other financial sectors (R0500), capital<br>requirement<br>for<br>non-controlled<br>participation<br>requirements<br>(R0540),<br>capital<br>requirement for residual undertakings (R0550) and capital requirements for collective<br>investment undertakings or investments packaged as funds (R0555).|
|_Other information_<br>_on SCR_|||
|R0400/C0100|Capital requirement for<br>duration–based equity<br>risk sub–module|Amount of the capital requirement for duration–based equity risk sub–module.|
|R0410/C0100|Total amount of notional<br>Solvency Capital<br>Requirements for<br>remaining part|Amount of the notional SCRs of remaining part when group has RFF.|
|R0420/C0100|Total amount of notional<br>Solvency Capital<br>Requirements for ring–<br>fenced funds|Amount of the sum of notional SCRs of all ring-fenced funds when group has RFF<br>(other than those related to business operated in accordance with Article 4 of<br>Directive 2003/41/EC (transitional)).|
|R0430/C0100|Total amount of<br>Notional Solvency<br>Capital Requirements for<br>matching adjustment<br>portfolios|Amount of the sum of notional SCRs of all matching adjustment portfolios.|
|R0440/C0100|Diversification effects due<br>to RFF nSCR aggregation<br>for Article 304|Amount of the adjustment for a diversification effect between ring–fenced funds<br>under Article 304 of Directive 2009/138/EC and the remaining part where applic­<br>able.|
|R0450/C0100|Method used to calculate<br>the adjustment due to<br>RFF/MAP nSCR aggre­<br>gation|Method used to calculate the adjustment due to RFF nSCR aggregation. One of the<br>options in the following closed list shall be used:<br>1 – Full recalculation<br>2 – Simplification at risk sub–module level<br>3 – Simplification at risk module level<br>4 – No adjustment<br>When the group has no RFF (or have only RFF under Article 304 of Directive<br>2009/138/EC) it shall select option 4.|

L 120/1334 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0460/C0100|Net future discretionary<br>benefits|Amount of technical provisions without risk margin in relation to future discre­<br>tionary benefits net of reinsurance.|
|R0470/C0100|Minimum consolidated<br>group solvency capital<br>requirement|Amount of the minimum consolidated group Solvency Capital Requirement as stated<br>in Article 230 of Directive 2009/138/EC.|
|R0500/C0100|Capital requirement for<br>other financial sectors<br>(Non–insurance capital<br>requirements)|Amount of capital requirement for other financial sectors.<br>R0500 is expected to be equal to the sum of R0510, R0520 and R0530.<br>This item is only applicable to group reporting where the group includes an under­<br>taking which is subject to non–insurance capital requirements, such as a bank, and is<br>the capital requirement calculated in accordance with the appropriate requirements.|
|R0510/C0100|Capital requirement for<br>other financial sectors<br>(Non–insurance capital<br>requirements) – Credit<br>institutions, investment<br>firms and financial insti­<br>tutions, alternative<br>investment funds<br>managers, UCITS<br>management companies|Amount of capital requirement for credit institutions, investment firms and financial<br>institutions.<br>This item is only applicable to group reporting where the group includes under­<br>takings which are credit institutions, investment firms and financial institutions,<br>alternative investment funds managers, UCITS management companies and they<br>are subject to capital requirements, calculated in accordance with the relevant<br>sectoral rules.|
|R0520/C0100|Capital requirement for<br>other financial sectors<br>(Non–insurance capital<br>requirements) – Insti­<br>tutions for occupational<br>retirement provisions|Amount of capital requirement for institutions for occupational retirement provi­<br>sions.<br>This item is only applicable to group reporting where the group includes under­<br>taking which are institutions for occupational retirement provision and subject to<br>non–insurance capital requirements calculated in accordance with the relevant<br>sectoral rules.|
|R0530/C0100|Capital requirement for<br>other financial sectors<br>(Non–insurance capital<br>requirements) – Capital<br>requirement for non–<br>regulated undertakings<br>carrying out financial<br>activities|Amount of capital requirement for non-regulated undertakings carrying out financial<br>activities. This figure represents a notional solvency requirement, calculated if the<br>relevant sectoral rules were to be applied.<br>This item is only applicable to group reporting where the group includes under­<br>takings which are non – regulated undertakings carrying out financial activities.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0540/C0100|Capital requirement for<br>non–controlled participa­<br>tions|Amount of the proportional share of the Solvency Capital Requirements of the<br>related insurance and reinsurance undertakings and insurance holding companies<br>or mixed financial holding companies which are not subsidiaries, in accordance<br>with Article 336(1)(b) of Delegated Regulation (EU) 2015/35. This item is only<br>applicable to group reporting and corresponds, for those entities which are not<br>subsidiaries, to the capital requirement calculated in accordance with Solvency 2.|
|R0550/C0100|Capital requirement for<br>residual undertakings|Amount determined in accordance with Article 336(1)(d) of Delegated Regulation<br>(EU) 2015/35.|
|R0555/C0100|Capital requirement for<br>collective investment<br>undertakings or<br>investments packaged as<br>funds|Amount determined in accordance with Article 336(1)(e) of Delegated Regulation<br>(EU) 2015/35.|
|R0560/C0100|SCR for undertakings<br>included via D&A<br>method|Amount of the Solvency Capital Requirement for undertakings included under<br>method 2 as defined in Article<br>233 of Directive 2009/138/EC when the<br>combination of methods is used.|
|R0570/C0100|Total group Solvency<br>capital requirement|Overall SCR for all undertakings regardless of the method used.<br>The total group solvency capital requirement is expected to be equal to the sum of<br>R0220 and R0560.<br>In case the minimum consolidated group SCR (R0470) is higher than the<br>Consolidated group SCR (R0220), then the total group solvency capital requirement<br>is expected to be equal to the sum of R0470 and R0560.|

_**S.25.05 – Solvency Capital Requirement – for groups using an internal model (partial or full)**_

_General comments:_

This Annex contains additional instructions in relation to the templates included in Annex I of this Regulation. The first
column of the next table identifies the items to be reported by identifying the columns and lines as showed in the
template in Annex I.

This annex relates to opening and annual submission of information for groups, ring fenced-funds, matching adjustment
portfolios and remaining part.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and groups.

The purpose of this template is to collect data on an aggregate level and show diversification benefits between separate
risk modules. All values should be reported before any tax effects unless otherwise stated.

L 120/1336 EN Official Journal of the European Union 5.5.2023

For group reporting the following specific requirements shall be met:

a) The information until R0470 (S.25.05.04.02) 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 R0470 (S.25.05.04.02) 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.

Template SR.25.05 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).

Partial internal model:

All rows for C0010 refer to the 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 should be the amount of the loss-absorbing capacity (these amounts should 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 with are embedded
in the calculation, but not whose which are modelled as a separate component.

These amounts shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where
applicable.

When 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.

Template SR.25.05 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 should be reported for all sub-funds of a material RFF/MAP as
identified in the second table of S.01.03.

For those groups 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 lossabsorbing capacity (LAC) of technical provisions and deferred taxes to be reported shall be calculated as follows:

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— 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 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 (C0050) to the
relevant risk modules (i.e. market risk, counterparty default risk, life underwriting risk, health underwriting risk and nonlife underwriting risk) when calculated according to the standard formula. The amount to be allocated to each relevant
risk module shall be calculated as follows:

— Calculation of ‘q factor’ ¼ _adjustment_ ~~,~~ where
_BSCR′_ Ä _nSCR_ _int_

—
_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

— _nSCR_ _int_ _=_ 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)

Full internal model:

Template SR.25.05 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 an RFF/MAP includes a MAP/RFF
embedded, the fund should be treated as different funds. This template should be reported for all sub-funds of a material
RFF/MAP as identified in the second table of S.01.03.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0020|Ring-fenced fund,<br>matching adjustment<br>portfolio or Remaining<br>Part|Identifies whether the reported figures are with regard to a RFF, matching adjustment<br>portfolio or to the remaining part. One of the options in the following closed list shall<br>be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking and must be<br>consistent over time and with the fund/portfolio number reported in other templates.<br>When item Z0020 = 2, then report ‘0’|

L 120/1338 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0020|Total diversification|Amount of the diversification effects between risk modules.<br>This amount should be reported as a negative value.|
|C0010/R0030|Total diversified risk<br>before tax|Amount of diversified capital charges before tax.<br>Same as S.26.08.04 C0010/R0030.|
|C0010/R0040|Total diversified risk after<br>tax|Amount of diversified capital charges after tax.<br>Same as S.26.08.04 C0010/R0040.|
|C0010/R0070|Total market & credit<br>risk|Same as S.26.08.04 C0010/R0070.|
|C0010/R0080|Market & Credit risk –<br>diversified|Same as S.26.08.04 C0010/R0080.|
|C0010/R0190|Credit event risk not<br>covered in market &<br>credit risk|Same as S.26.08.04 C0010/R0190.|
|C0010/R0200|Credit event risk not<br>covered in market &<br>credit risk – diversified|Same as S.26.08.04 C0010/R0200.|
|C0010/R0270|Total Business risk|Same as S.26.08.04 C0010/R0270.|
|C0010/R0280|Total Business risk –<br>diversified|Same as S.26.08.04 C0010/R0280.|
|C0010/R0310|Total Net Non-life<br>underwriting risk|Same as S.26.08.04 C0010/R0310.|
|C0010/R0320|Total Net Non-life<br>underwriting risk –<br>diversified|Same as S.26.08.04 C0010/R0320.|
|C0010/R0400|Total Life & Health<br>underwriting risk|Same as S.26.08.04 C0010/R0400.|
|C0010/R0410|Total Life & Health<br>underwriting risk –<br>diversified|Same as S.26.08.04 C0010/R0410.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0480|Total Operational risk|Same as S.26.08.04 C0010/R0480.|
|C0010/R0490|Total Operational risk –<br>diversified|Same as S.26.08.04 C0010/R0490.|
|C0010/R0500|Other risk|Same as S.26.08.04 C0010/R0500.|
|C0050/R0020-<br>R0530|Allocation from<br>adjustments due to RFF<br>and Matching adjustment<br>portfolios|Where applicable, part of the adjustment allocated to each risk module and submodule<br>according to the procedure described in the general comments. This amount shall be<br>positive.<br>Applicable only for partial internal models.|
|C0060/R0020-<br>R0530|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|To identify if the future management actions relating to the loss absorbing capacity of<br>technical provisions and/or deferred taxes are embedded in the calculation. The<br>following closed list of options shall be used:<br>1 – Future management actions regarding the loss-absorbing capacity of technical<br>provisions embedded within the component<br>2 – Future management actions regarding the loss-absorbing capacity of deferred taxes<br>embedded within the component<br>3 – Future management actions regarding the loss-absorbing capacity of technical<br>provisions and deferred taxes embedded within the component<br>4 – No embedded consideration of future management actions.|
|C0070/R0020-<br>R0530|Amount modelled|For each component, this cell represents the amount calculated according to the partial<br>internal model.<br>Applicable only for partial internal models.|
|R0110/C0100|Total undiversified<br>components|Sum of all components.|
|R0060/C0100|Diversification|The total amount of the diversification among components reported in C0030.<br>This amount does not include diversification effects inside each component, which shall<br>be embedded in the values reported in C0030.<br>This amount should be reported as negative value.|
|R0120/C0100|Adjustment due to<br>RFF/MAP nSCR aggre­<br>gation|When applicable, adjustment to correct the bias on SCR calculation due to aggregation<br>of RFF/MAP nSCR at risk module level.<br>Applicable only for partial internal models.|

L 120/1340 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0160/C0100|Capital requirement for<br>business operated in<br>accordance with Art. 4<br>of Directive 2003/41/EC|Amount of the capital requirement, calculated in accordance with the rules stated in<br>Article 17 of Directive 2003/41/EC, for ring-fenced funds relating to pension business<br>operated under Article 4 of Directive 2003/41/EC to which transitional measures are<br>applied. This item is to be reported only during the transitional period.|
|R0200/C0100|Solvency Capital<br>Requirement calculated<br>on the basis of<br>Art. 336 (a) of Delegated<br>Regulation (EU)<br>2015/35, excluding<br>capital add–on|Amount of the SCR, before any capital add–on, calculated in accordance with<br>Article<br>336 (a), i.e. on the basis of consolidated data as referred to in<br>Article 335(1) points (a), (b) and (c) of the Delegated Regulation (EU) 2015/35<br>including data of controlled collective investment undertakings and investments<br>packaged as funds.|
|R0210/C0100|Capital add–ons already<br>set|Amount of capital add–on that had been set at the reporting reference date. It does not<br>include capital add–ons set between that date and the submission of the data to the<br>supervisory authority.|
|R0211/C0100|Of which, capital add-<br>ons already set –<br>Article 37(1) Type a|Amount of type (a) capital add-on in accordance with Article 37(1) of Directive<br>2009/138/EC (2014/51/EU) that had been set at the reporting reference date. It does<br>not include capital add-ons set between that date and the submission of the data to the<br>supervisory authority, nor any set after the submission of the data.|
|R0212/C0100|Of which, capital add-<br>ons already set –<br>Article 37(1) Type b|Amount of type (b) capital add-on in accordance with Article 37(1) of Directive<br>2009/138/EC (2014/51/EU) that had been set at the reporting reference date. It<br>doesnot include capital add-ons set between that date and the submission of the data<br>to the supervisory authority, nor any set after the submission of the data.|
|R0213/C0100|Of which, capital add-<br>ons already set –<br>Article 37(1) Type c|Amount of type (c) capital add-on in accordance with Article 37(1) of Directive<br>2009/138/EC (2014/51/EU) that had been set at the reporting reference date. It<br>doesnot include capital add-ons set between that date and the submission of the data<br>to the supervisory authority, nor any set after the submission of the data.|
|R0214/C0100|Of which, capital add-<br>ons already set –<br>Article 37(1) Type d|Amount of type (d) capital add-on in accordance with Article 37(1) of Directive<br>2009/138/EC (2014/51/EU) that had been set at the reporting reference date. It<br>doesnot include capital add-ons set between that date and the submission of the data<br>to the supervisory authority, nor any set after the submission of the data.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0220/C0100|Consolidated Group SCR|Overall capital requirement including capital add-ons for undertakings under method 1<br>as defined in Article 230 of Directive 2009/138/EC. It shall include all components of<br>the consolidated SCR, including capital requirements of undertakings from other<br>financial sectors, capital requirement<br>for non-controlled<br>participation,<br>capital<br>requirement for residual undertakings and capital requirement for collective investment<br>undertakings or investments packaged as funds.|

_Other information on SCR_

|R0300/C0100|Amount/estimate of the<br>overall loss-absorbing<br>capacity of technical<br>provisions|Amount/Estimate of the overall adjustment for loss-absorbing capacity of technical<br>provisions, including the part embedded in the components and the part reported as<br>a single component. This amount shall be reported as a negative amount.|
|---|---|---|
|R0310/C0100|Amount/estimate of the<br>loss absorbing capacity<br>for deferred taxes|Amount/Estimate of the overall adjustment for deferred taxes, including the part<br>embedded in the components and the part reported as a single component. This<br>amount shall be reported as a negative amount.|
|R0400/C0100|Capital requirement for<br>duration-based equity<br>risk sub-module|Amount of the capital requirement for duration-based equity risk sub-module.<br>Applicable only for partial internal models.|
|R0410/C0100|Total amount of notional<br>Solvency Capital<br>Requirements for<br>remaining part|Amount of the notional SCRs of remaining part when undertaking has RFF.|
|R0420/C0100|Total amount of<br>Notional Solvency<br>Capital Requirements for<br>ring-fenced funds|Amount of the sum of notional SCRs of all ring-fenced funds when undertaking has<br>RFF (other than those related to business operated in accordance with Article 4 of<br>Directive 2003/41/EC (transitional)).|
|R0430/C0100|Total amount of<br>Notional Solvency<br>Capital Requirements for<br>matching adjustment<br>portfolios|Amount of the sum of notional SCRs of all matching adjustment portfolios<br>This item does not have to be reported when reporting SCR calculation at RFF or<br>matching adjustment portfolio level.|
|R0440/C0100|Diversification effects due<br>to RFF nSCR aggregation<br>for Article 304|Amount of the adjustment for a diversification effect between ring fenced funds under<br>Article 304 of Directive 2009/138/EC and the remaining part where applicable.<br>It shall be equal to the difference between the sum of the nSCR for each RFF/MAP/RP<br>and the SCR reported in R0200/C0100.|

L 120/1342 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0450/C0100|Method used to calculate<br>the adjustment due to<br>RFF nSCR aggregation|Method used to calculate the adjustment due to RFF nSCR aggregation. One of the<br>following options shall be used:<br>1 – Full recalculation<br>2 – Simplification at risk sub-module level<br>3 – Simplification at risk module level<br>4 – No adjustment<br>When the undertaking has no RFF (or have only RFF under Article 304 of Directive<br>2009/138/EC) it shall select option 4.<br>Applicable only for partial internal models.|
|R0460/C0100|Net future discretionary<br>benefits|Amount of technical provisions without risk margin in relation to future discretionary<br>benefits net of reinsurance.|
|R0470/C0100|Minimum consolidated<br>group solvency capital<br>requirement|Amount of the minimum consolidated group Solvency Capital Requirement as stated in<br>art. 230 of Directive 2009/138/EC. This item is applicable to group reporting only.|
|R0500/C0100|Capital requirement for<br>other financial sectors<br>(Non-insurance capital<br>requirements)|Amount of capital requirement for other financial sectors.<br>This item is only applicable to group reporting where the group includes an under­<br>taking which is subject to non-insurance capital requirements, such as a bank, and is<br>the capital requirement calculated in accordance with the appropriate requirements.|
|R0510/C0100|Capital requirement for<br>other financial sectors<br>(Non-insurance capital<br>requirements) – Credit<br>institutions, investment<br>firms and financial insti­<br>tutions, alternative<br>investment funds<br>managers, UCITS<br>management companies|Amount of capital requirement for credit institutions, investment firms and financial<br>institutions.<br>This item is only applicable to group reporting where the group includes undertakings<br>which are credit institutions, investment firms and financial institutions, alternative<br>investment funds managers, UCITS management companies and they are subject to<br>capital requirements, calculated in accordance with the relevant sectoral rules.|
|R0520/C0100|Capital requirement for<br>other financial sectors<br>(Non-insurance capital<br>requirements) – Insti­<br>tutions for occupational<br>retirement provisions|Amount of capital requirement for institutions for occupational retirement provisions.<br>This item is only applicable to group reporting where the group includes undertaking<br>which are institutions for occupational retirement provision and subject to non-<br>insurance capital requirements calculated in accordance with the relevant sectoral rules.|

5.5.2023 EN Official Journal of the European Union L 120/1343

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0530/C0100|Capital requirement for<br>other financial sectors<br>(Non-insurance capital<br>requirements) – Capital<br>requirement for non-<br>regulated undertakings<br>carrying out financial<br>activities|Amount of capital requirement for non-regulated undertakings carrying out financial<br>activities. This figure represents a notional solvency requirement, calculated if the<br>relevant sectoral rules were to be applied.<br>This item is only applicable to group reporting where the group includes undertakings<br>which are non-regulated entities carrying out financial activities.|
|R0540/C0100|Capital requirement for<br>non-controlled partici­<br>pation|Amount of the proportional share of the Solvency Capital Requirements of the related<br>insurance and reinsurance undertakings and insurance holding companies or mixed<br>financial holding companies which are not subsidiaries.|
|R0550/C0100|Capital requirement for<br>residual undertakings|Amount determined in accordance with Article 336(1)(d) of Delegated Regulation (EU)<br>2015/35.|
|R0555/C0100|Capital requirement for<br>collective investment<br>undertakings or<br>investments packaged as<br>funds|Amount determined in accordance with Article 336(1)(e) of Delegated Regulation (EU)<br>2015/35.|
|R0560/C0100|SCR for undertakings<br>included via D&A<br>method|Amount of the Solvency Capital Requirement for undertakings included under method<br>2 as defined in Article 233 of Directive 2009/138/EC when the combination of<br>methods is used.|
|R0570/C0100|Total group Solvency<br>capital requirement|Overall SCR for all undertakings regardless of the method used.<br>The total group solvency capital requirement is expected to be equal to the sum of<br>R0220 and R0560.<br>In case the minimum consolidated group SCR (R0470) is higher than the Consolidated<br>group SCR (R0220), then the total group solvency capital requirement is expected to be<br>equal to the sum of R0470 and R0560.|

_**S.26.01 – Solvency Capital Requirement – Market risk**_

_General comments:_

This section relates to the annual submission of information for groups, ring fenced–funds, matching adjustment
portfolios and remaining part.

The template S.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 an 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.

L 120/1344 EN Official Journal of the European Union 5.5.2023

Template S.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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7),<br>to provide an estimate of the SCR using standard formula. One of the options in<br>the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|
|Z0020|Ring–fenced fund,<br>matching adjustment<br>portfolio or remaining<br>part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking within the<br>scope of group supervision and must be consistent over time and with the fund/<br>portfolio number reported in other templates.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0012/C0010|Simplifications spread<br>risk – bonds and loans|The options in the following closed list shall be used:<br>1 – Simplification for the purposes of Article 104<br>2 – Simplifications for the purposes of Article 105a<br>9 – Simplifications not used<br>Options 1 and 2 may be used simultaneously.<br>If R0012/C0010 = 1, only C0060 and C0080 shall be filled in for R0410|
|R0014/C0010|Simplifications market<br>risk concentration–<br>simplifications used|One of the options in the following closed list shall be used:<br>1 – Simplifications for the purposes of Article 105a<br>9 – Simplifications not used|
|R0020/C0010|Captives simplifications –<br>interest rate risk|Identify whether a captive undertaking within the scope of group supervision used<br>simplifications for the calculation of interest rate risk. The following options shall<br>be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>Where R0020/C0010 = 1, only C0060 and C0080 shall be filled in for R0100–<br>R0120|
|R0030/C0010|Captives simplifications –<br>spread risk on bonds and<br>loans|Identify whether a captive undertaking within the scope of group supervision used<br>simplifications for the calculation of spread risk with regard to bonds and loans.<br>The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used|
|R0040/C0010|Captives simplifications –<br>market risk concen­<br>tration|Identify whether a captive undertaking within the scope of group supervision used<br>simplifications for the calculation of market risk concentration. The following<br>options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used|

L 120/1346 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Interest rate risk_|||
|R0100/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>interest rate risk|This is the net capital charge for interest rate risk, i.e. after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0020/C0010 = 1, this item represents the net capital charge for interest rate<br>risk calculated using simplified calculations for captive undertakings within the<br>scope of group supervision.|
|R0100/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>interest rate risk|This is the gross capital charge for interest rate risk, i.e. before the loss absorbing<br>capacity of technical provisions.<br>If R0020/C0010 = 1, this item represents the gross capital charge for interest rate<br>risk calculated using simplified calculations for captive undertakings within the<br>scope of group supervision.|
|R0110–R0120/<br>C0020|Initial absolute values<br>before shock – Assets –<br>Interest rate risk –<br>interest rate down/up<br>shock|This is the total value of the assets sensitive to interest rate down/up risk, before<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0110–R0120/<br>C0030|Initial absolute values<br>before shock – Liabilities<br>– Interest rate risk –<br>interest rate down/up<br>shock|This is the total value of the liabilities sensitive to interest rate down/up risk,<br>before shock.<br>The amount of technical provisions (‘TP’) shall be net of reinsurance and SPV<br>recoverables.|
|R0110–R0120/<br>C0040|Absolute values after<br>shock – Assets – Interest<br>rate risk – interest rate<br>down/up shock|This is the absolute value of assets sensitive to interest rate down/up risks after the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0110–R0120/<br>C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Interest rate<br>risk– interest rate<br>down/up shock|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to interest rate down/up risks after the shock.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

5.5.2023 EN Official Journal of the European Union L 120/1347

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0110–R0120/<br>C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>interest rate risk– interest<br>rate down/up shock|This is the net capital charge for interest rate down/up risk, after adjustment for<br>the loss absorbing capacity of technical provisions.<br>If R0020/C0010 = 1, this item represents the net capital charge for interest rate<br>down/up risk calculated using simplifications.|
|R0110–R0120/<br>C0070|Absolute values after<br>shock – Liabilities (before<br>the loss–absorbing<br>capacity of technical<br>provisions) – Interest rate<br>risk – Interest rate<br>down/up shock|This is the absolute value of liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to interest rate down/up risks after the shock.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0110–R0120/<br>C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>interest rate risk –<br>interest rate down/up<br>shock|This is the gross capital charge for the interest rate down/up risk, i.e. before the<br>loss absorbing capacity of Technical provisions<br>If R0020/C0010 = 1, this item represents the gross capital charge for interest rate<br>down/up risk calculated using simplifications.|
|_Equity risk_|||
|R0200/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>equity risk|This is the net capital charge for equity risk, i.e. after adjustment for the loss<br>absorbing capacity of technical provisions.|
|R0200/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>equity risk|This is the gross capital charge for equity risk, i.e. before the loss absorbing<br>capacity of technical provisions.|
|R0210/C0020|Initial absolute values<br>before shock – Assets –<br>equity risk – type 1<br>equities|This is the initial absolute value of the assets sensitive to the equity risk charge<br>related to type 1 equities<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0210/C0030|Initial absolute values<br>before shock – Liabilities<br>– equity risk – type 1<br>equities|This is the initial absolute value of the liabilities sensitive to equity risk related to<br>type 1 equities.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

L 120/1348 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0210/C0040|Absolute values after<br>shock – Assets – Equity<br>risk – type 1 equities|This is the absolute value of the assets sensitive to the equity risk charge related to<br>type 1 equities category, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0210/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Equity risk<br>– type 1 equities|This is the absolute value of the liabilities sensitive to equity risk charge related to<br>type 1 equities, after the shock and after the loss absorbing capacity of technical<br>provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0210/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>equity risk – type 1<br>equities|This is the net capital charge for equity risk (for type 1 equities), after adjustment<br>for the loss absorbing capacity of technical provisions.|
|R0210/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – equity risk<br>– type 1 equities|This is the absolute value of the liabilities sensitive to equity risk charge related to<br>type 1 equities, after the shock but before the loss absorbing capacity of technical<br>provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0210/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Equity risk – type 1<br>equities|This is the gross capital charge for equity risk for type 1 equities, i.e. before the<br>loss absorbing capacity of technical provisions.|
|R0221, R0230,<br>R0231, R0240/<br>C0020|Initial absolute values<br>before shock – Assets –<br>equity risk – type 1<br>equities|This is the initial absolute value of the assets sensitive to the equity risk (for each<br>kind of type 1 equity).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0221, R0230,<br>R0231, R0240/<br>C0040|Absolute values after<br>shock – Assets – equity<br>risk – type 1 equities|This is the absolute value of the assets sensitive the equity risk charge, (for each<br>kind of type 1 equity), after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

5.5.2023 EN Official Journal of the European Union L 120/1349

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0250/C0020|Initial absolute values<br>before shock – Assets –<br>equity risk – type 2<br>equities|This is the initial absolute value of the assets sensitive to the equity risk for type 2<br>equities.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0250/C0030|Initial absolute values<br>before shock – Liabilities<br>– equity risk – type 2<br>equities|This is the initial absolute value of liabilities sensitive to the equity risk for type 2<br>equities.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0250/C0040|Absolute values after<br>shock – Assets – Equity<br>risk – type 2 equities|This is the absolute value of the assets sensitive to equity risk charge for type 2<br>equities, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0250/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Equity risk<br>– type 2 equities|This is the absolute value of liabilities sensitive to equity risk (for type 2 equities),<br>after the shock and after the loss absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0250/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>equity risk – type 2<br>equities|This is the net capital charge for equity risk (for type 2 equities) after adjustment<br>for the loss absorbing capacity of technical provisions.|
|R0250/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) equity risk –<br>type 2 equities|This is the absolute value of the liabilities sensitive to equity risk (for type 2<br>equities), after the shock but before the loss absorbing capacity of technical<br>provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0250/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Equity risk – type 2<br>equities|This is the gross capital charge for equity risk for type 2 equities, i.e. before the<br>loss absorbing capacity of technical provisions|

L 120/1350 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0261, R0270,<br>R0271, R0280/<br>C0020|Initial absolute values<br>before shock – Assets –<br>equity risk – type 2<br>equities|This is the value of the assets sensitive to the equity risk (for each kind of type 2<br>equities)<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0261, R0270,<br>R0271,R0280/<br>C0040|Absolute values after<br>shock – Assets – equity<br>risk – type 2 equities|This is the absolute value of the assets sensitive to equity risk (for each kind of<br>type 2 equities), after the equity shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0291/C0020,<br>R0293-R0295/<br>C0020|Initial absolute values<br>before shock – Assets –<br>Equity risk –qualifying<br>infrastructure corporate<br>equities|This is the initial absolute value of the assets sensitive to the equity risk for each<br>kind of qualifying infrastructure corporate equity.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0291/C0030|Initial absolute values<br>before shock – Liabilities<br>– Equity risk – qualifying<br>infrastructure corporate<br>equities|This is the initial absolute value of liabilities sensitive to the equity risk for each<br>kind of qualifying infrastructure corporate equity.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0291/C0040,<br>R0293-R0295/<br>C0040|Absolute values after<br>shock – Assets – Equity<br>risk – qualifying infra­<br>structure corporate<br>equities|This is the absolute value of the assets sensitive to equity risk for each kind of<br>qualifying infrastructure corporate equity, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0291/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss-absorbing<br>capacity of technical<br>provisions) – Equity risk<br>– qualifying infra­<br>structure corporate<br>equities|This is the absolute value of liabilities sensitive to equity risk (for each kind of<br>qualifying infrastructure corporate equity), after the shock and after the appli­<br>cation of the adjustment for the loss-absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0291/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Equity risk –qualifying<br>infrastructure corporate<br>equities|This is the net capital charge for equity risk (for each kind of qualifying infra­<br>structure corporate equity), after the application of the adjustment for the loss-<br>absorbing capacity of technical provisions.|

5.5.2023 EN Official Journal of the European Union L 120/1351

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0291/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss-absorbing<br>capacity of technical<br>provisions) – Equity risk<br>– qualifying infra­<br>structure corporate<br>equities|This is the absolute value of the liabilities sensitive to equity risk (for each kind of<br>qualifying infrastructure corporate equity), after the shock but before the appli­<br>cation of the adjustment for the loss-absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0291/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Equity risk – qualifying<br>infrastructure corporate<br>equities|This is the gross capital charge for equity risk for each kind of qualifying infra­<br>structure corporate equity, i.e. before the application of the adjustment for the<br>loss-absorbing capacity of technical provisions.|
|R0292/C0020,<br>R0296-R0298/<br>C0020|Initial absolute values<br>before shock – Assets –<br>Equity risk – qualifying<br>infrastructure equities<br>other than corporate<br>equities|This is the initial absolute value of the assets sensitive to the equity risk for each<br>kind of qualifying infrastructure equity, other than corporate equities.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0292/C0030|Initial absolute values<br>before shock – Liabilities<br>– Equity risk – qualifying<br>infrastructure equities<br>other than corporate<br>equities|This is the initial absolute value of liabilities sensitive to the equity risk for each<br>kind of qualifying infrastructure equity, other than corporate equities.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0292/C0040,<br>R0296-R0298/<br>C0040|Absolute values after<br>shock – Assets – Equity<br>risk – qualifying infra­<br>structure equities other<br>than corporate equities|This is the absolute value of the assets sensitive to equity risk for each kind of<br>qualifying infrastructure equity, other than corporate equities, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0292/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss-absorbing<br>capacity of technical<br>provisions) – Equity risk<br>– qualifying infra­<br>structure equities other<br>than corporate equities|This is the absolute value of liabilities sensitive to equity risk (for each kind of<br>qualifying infrastructure equity, other than corporate equities), after the shock and<br>after the application of the adjustment for the loss-absorbing capacity of technical<br>provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

L 120/1352 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0292/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Equity risk –qualifying<br>infrastructure equities<br>other than corporate<br>equities|This is the net capital charge for equity risk (for each kind of qualifying infra­<br>structure equity other than corporate equities), after the application of the<br>adjustment for the loss-absorbing capacity of technical provisions.|
|R0292/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss-absorbing<br>capacity of technical<br>provisions) – Equity risk<br>– qualifying infra­<br>structure equities other<br>than corporate equities|This is the absolute value of the liabilities sensitive to equity risk (for each kind of<br>qualifying infrastructure equity other than corporate equities), after the shock, but<br>before the application of the adjustment for the loss-absorbing capacity of<br>technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0292/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Equity risk – qualifying<br>infrastructure equities<br>other than corporate<br>equities|This is the gross capital charge for equity risk for each kind of qualifying infra­<br>structure equity, other than corporate equities, i.e. before the application of the<br>adjustment for the loss-absorbing capacity of technical provisions.|
|_Property risk_|||
|R0300/C0020|Initial absolute values<br>before shock – Assets –<br>Property risk|This is the absolute value of the assets sensitive to the property risk.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0300/C0030|Initial absolute values<br>before shock – Liabilities<br>– Property risk|This is the value of the liabilities sensitive to the property risk.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0300/C0040|Absolute values after<br>shock – Assets –<br>Property risk|This is the absolute value of the assets sensitive to property risk charge, after the<br>property shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

5.5.2023 EN Official Journal of the European Union L 120/1353

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0300/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Property<br>risk|This is the absolute value of the liabilities underlying property risk charge, after<br>the property shock and after the loss absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0300/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>property risk|This is the net capital charge for property risk, after adjustment for the loss<br>absorbing capacity of technical provisions.|
|R0300/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – property<br>risk|This is the absolute value of the liabilities underlying property risk charge, after<br>the property shock but before the loss absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0300/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Property risk|This is the gross capital charge for property risk, i.e. before the loss absorbing<br>capacity of technical provisions.|
|_Spread risk_|||
|R0400/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>spread risk|This is the net capital charge for spread risk, after adjustment for the loss<br>absorbing capacity of technical provisions.|
|R0400/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>spread risk|This is the gross capital charge for spread risk, before the loss absorbing capacity<br>of technical provisions.|
|R0410/C0020|Initial absolute values<br>before shock – Assets –<br>spread risk – bonds and<br>loans|This is the absolute value of the assets sensitive to the spread risk on bonds and<br>loans.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0410/C0030|Initial absolute values<br>before shock – Liabilities<br>– spread risk – bonds<br>and loans|This is the absolute value of the liabilities sensitive to the spread risk on bonds<br>and loans.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

L 120/1354 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0410/C0040|Absolute values after<br>shock – Assets – spread<br>risk – bonds and loans|This is the absolute value of the assets sensitive to the spread risk on bonds and<br>loans, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0410/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – spread risk<br>– bonds and loans|This is the absolute value of the liabilities underlying the spread risk charge for<br>bonds and loans, after the shock and after the loss absorbing capacity of technical<br>provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0410/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>spread risk – bonds and<br>loans|This is the net capital charge for spread risk on bonds and loans, after adjustment<br>for the loss absorbing capacity of technical provisions.<br>If R0012/C0010 = 1 and/or 2, this item represents the net solvency capital<br>requirement for spread risk – bonds and loans, calculated using simplifications|
|R0410/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions)– spread risk –<br>bonds and loans|This is the absolute value of the liabilities sensitive to the spread risk on bonds<br>and loans, after the shock but before the loss absorbing capacity of technical<br>provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0410/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>spread risk – bonds and<br>loans|This is the gross capital charge for spread risk on bonds and loans, i.e. before the<br>loss absorbing capacity of technical provisions.<br>If R0012/C0010 = 1 and/or 2, this item represents gross solvency capital<br>requirement for spread risk – bonds and loans calculated using simplifications.|
|R0412/C0020|Initial absolute values<br>before shock – Assets –<br>Spread risk – bonds and<br>loans (other than qual­<br>ifying infrastructure<br>investment)|This is the initial absolute value of the assets sensitive to the spread risk on bonds<br>and loans other than qualifying infrastructure investment and infrastructure<br>corporate.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0412/C0030|Initial absolute values<br>before shock – Liabilities<br>– Spread risk – bonds<br>and loans (other than<br>qualifying infrastructure<br>investment)|This is the initial absolute value of the liabilities sensitive to the spread risk on<br>bonds and loans other than qualifying infrastructure investment and infrastructure<br>corporate. This value shall be reported only where the split between R0412,<br>R0413 and R0414 could be derived from the method used for the calculation.<br>When the split is not possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

5.5.2023 EN Official Journal of the European Union L 120/1355

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0412/C0040|Absolute values after<br>shock – Assets – Spread<br>risk – bonds and loans<br>(other than qualifying<br>infrastructure investment)|This is the absolute value of the assets sensitive to the spread risk on bonds and<br>loans other than qualifying infrastructure investment and infrastructure corporate,<br>after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0412/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Spread risk<br>– bonds and loans (other<br>than qualifying infra­<br>structure investment)|This is the absolute value of the liabilities underlying the spread risk charge for<br>bonds and loans other than qualifying infrastructure investment and infrastructure<br>corporate, after the shock and after the loss absorbing capacity of technical<br>provisions. This value shall be reported only where the split between R0412,<br>R0413 and R0414 could be derived from the method used for the calculation.<br>When the split is not possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0412/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Spread risk – bonds and<br>loans (other than qual­<br>ifying infrastructure<br>investment)|This is the net capital charge for spread risk on bonds and loans other than<br>qualifying infrastructure investment and infrastructure corporate, after adjustment<br>for the loss absorbing capacity of technical provisions. This value shall be reported<br>only where the split between R0412, R0413 and R0414 could be derived from<br>the method used for the calculation. When the split is not possible only R0410<br>shall be filled in.<br>If R0012/C0010 = 1 and/or 2, this item shall not be reported.|
|R0412/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – Spread risk<br>– bonds and loans (other<br>than qualifying infra­<br>structure investment)|This is the absolute value of the liabilities sensitive to the spread risk on bonds<br>and loans other than qualifying infrastructure investment and infrastructure<br>corporate, after the shock but before the loss absorbing capacity of technical<br>provisions. This value shall be reported only where the split between R0412,<br>R0413 and R0414 could be derived from the method used for the calculation.<br>When the split is not possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0412/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Spread risk – bonds and<br>loans (other than qual­<br>ifying infrastructure<br>investment)|This is the gross capital charge for spread risk on bonds and loans other than<br>qualifying infrastructure investment and infrastructure corporate, i.e. before the<br>loss absorbing capacity of technical provisions. This value shall be reported only<br>where the split between R0412, R0413 and R0414 could be derived from the<br>method used for the calculation. When the split is not possible only R0410 shall<br>be filled in.<br>If R0012/C0010 = 1 and/or 2, this item shall not be reported.|

L 120/1356 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0413/C0020|Initial absolute values<br>before shock – Assets –<br>Spread risk – bonds and<br>loans (qualifying infra­<br>structure investment)|This is the initial absolute value of the assets sensitive to the spread risk on bonds<br>and loans that are qualifying infrastructure investment other than infrastructure<br>corporate.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0413/C0030|Initial absolute values<br>before shock – Liabilities<br>– Spread risk – bonds<br>and loans (qualifying<br>infrastructure investment)|This is the initial absolute value of the liabilities sensitive to the spread risk on<br>bonds and loans that are qualifying infrastructure investment other than infra­<br>structure corporate. This value shall be reported only where the split between<br>R0412, R0413 and R0414 could be derived from the method used for the<br>calculation. If splitting is not possible, only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0413/C0040|Absolute values after<br>shock – Assets – Spread<br>risk – bonds and loans<br>(qualifying infrastructure<br>investment)|This is the absolute value of the assets sensitive to the spread risk on bonds and<br>loans that are qualifying infrastructure investment other than infrastructure<br>corporate, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0413/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Spread risk<br>– bonds and loans (qual­<br>ifying infrastructure<br>investment)|This is the absolute value of the liabilities underlying the spread risk charge for<br>bonds and loans that are qualifying infrastructure investment other than infra­<br>structure corporate, after the shock and after the loss absorbing capacity of<br>technical provisions. This value shall be reported only where the split between<br>R0412, R0413 and R0414 could be derived from the method used for the<br>calculation. When the split is not possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0413/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Spread risk – bonds and<br>loans (qualifying infra­<br>structure investment)|This is the net capital charge for spread risk on bonds and loans that are qual­<br>ifying infrastructure investment other than infrastructure corporate, after<br>adjustment for the loss absorbing capacity of technical provisions. This value<br>shall be reported only where the split between R0412, R0413 and R0414<br>could be derived from the method used for the calculation. When the split is<br>not possible only R0410 shall be filled in.<br>If R0012/C0010 = 1 and/or 2, this item shall not be reported.|

5.5.2023 EN Official Journal of the European Union L 120/1357

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0413/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – Spread risk<br>– bonds and loans (qual­<br>ifying infrastructure<br>investment)|This is the absolute value of the liabilities sensitive to the spread risk on bonds<br>and loans that are qualifying infrastructure investment other than infrastructure<br>corporate, after the shock but before the loss absorbing capacity of technical<br>provisions. This value shall be reported only where the split between R0412,<br>R0413 and R0414 could be derived from the method used for the calculation.<br>When the split is not possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0413/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Spread risk – bonds and<br>loans (qualifying infra­<br>structure investment)|This is the gross capital charge for spread risk on bonds and loans that are<br>qualifying infrastructure investment other than infrastructure corporate, i.e.<br>before the loss absorbing capacity of technical provisions. This value shall be<br>reported only where the split between R0412, R0413 and R0414 could be<br>derived from the method used for the calculation. When the split is not<br>possible only R0410 shall be filled in.<br>If R0012/C0010 = 1 and/or 2, this item shall not be reported.|
|R0414/C0020|Initial absolute values<br>before shock – Assets –<br>Spread risk – bonds and<br>loans (qualifying infra­<br>structure corporate<br>investment)|This is the initial absolute value of the assets sensitive to the spread risk on bonds<br>and loans that are qualifying infrastructure corporate investment.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0414/C0030|Initial absolute values<br>before shock – Liabilities<br>– Spread risk – bonds<br>and loans (qualifying<br>infrastructure corporate<br>investment)|This is the initial absolute value of the liabilities sensitive to the spread risk on<br>bonds and loans that are qualifying infrastructure corporate investment. This value<br>shall be reported only where the split between R0412, R0413 and R0414 could<br>be derived from the method used for the calculation. When the split is not<br>possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0414/C0040|Absolute values after<br>shock – Assets – Spread<br>risk – bonds and loans<br>(qualifying infrastructure<br>corporate investment)|This is the absolute value of the assets sensitive to the spread risk on bonds and<br>loans that are qualifying infrastructure corporate investment, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

L 120/1358 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0414/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Spread risk<br>– bonds and loans (qual­<br>ifying infrastructure<br>corporate investment)|This is the absolute value of the liabilities underlying the spread risk charge for<br>bonds and loans that are qualifying infrastructure corporate investment, after the<br>shock and after the loss absorbing capacity of technical provisions. This value<br>shall be reported only where the split between R0412, R0413 and R0414 could<br>be derived from the method used for the calculation. When the split is not<br>possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0414/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Spread risk – bonds and<br>loans (qualifying infra­<br>structure corporate<br>investment)|This is the net capital charge for spread risk on bonds and loans that are qual­<br>ifying infrastructure corporate investment, after adjustment for the loss absorbing<br>capacity of technical provisions. This value shall be reported only where the split<br>between R0412, R0413 and R0414 could be derived from the method used for<br>the calculation. When the split is not possible only R0410 shall be filled in.<br>If R0012/C0010 = 1 and/or 2, this item shall not be reported.|
|R0414/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – Spread risk<br>– bonds and loans (qual­<br>ifying infrastructure<br>corporate investment)|This is the absolute value of the liabilities sensitive to the spread risk on bonds<br>and loans that are qualifying infrastructure corporate investment, after the shock<br>but before the loss absorbing capacity of technical provisions. This value shall be<br>reported only where the split between R0412, R0413 and R0414 could be<br>derived from the method used for the calculation. When the split is not<br>possible only R0410 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0414/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Spread risk – bonds and<br>loans (qualifying infra­<br>structure corporate<br>investment)|This is the gross capital charge for spread risk on bonds and loans that are<br>qualifying infrastructure corporate investment, i.e. before the loss absorbing<br>capacity of technical provisions. This value shall be reported only where the<br>split between R0412, R0413 and R0414 could be derived from the method<br>used for the calculation. When the split is not possible only R0410 shall be<br>filled in.<br>If R0012/C0010 = 1 and/or 2, this item shall not be reported.|
|R0420/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>spread risk – credit<br>derivatives|This is the net capital charge for spread risk on credit derivatives, after adjustment<br>for the loss absorbing capacity of technical provisions.|

5.5.2023 EN Official Journal of the European Union L 120/1359

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0420/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>spread risk – credit<br>derivatives|This is the gross capital charge for spread risk on credit derivatives, i.e. before the<br>loss absorbing capacity of technical provisions.|
|R0430–R0440/<br>C0020|Initial absolute values<br>before shock – Assets –<br>spread risk – credit<br>derivatives – downward/<br>upward shock on credit<br>derivatives|This is the absolute value of assets sensitive to the downward/upward shock in<br>respect to the spread risk on credit derivatives.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0430–R0440/<br>C0030|Initial absolute values<br>before shock – Liabilities<br>– spread risk – credit<br>derivatives – downward/<br>upward shock on credit<br>derivatives|This is the absolute value of the liabilities sensitive to the downward/upward<br>shock in respect to spread risk on credit derivatives.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0430–R0440/<br>C0040|Absolute values after<br>shock – Assets – spread<br>risk – credit derivatives –<br>downward/upward shock<br>on credit derivatives|This is the absolute value of the assets sensitive the downward/upward shock for<br>spread risk on credit derivatives, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0430–R0440/<br>C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – spread risk<br>–credit derivatives –<br>downward/upward shock<br>on credit derivatives|This is the absolute value of the liabilities sensitive to the downward/upward<br>shock for spread risk on credit derivatives, after the shock and after the loss<br>absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0430–R0440/<br>C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>spread risk – credit<br>derivatives – downward/<br>upward shock on credit<br>derivatives|This is the net capital charge for the downward/upward shock for spread risk on<br>credit derivatives, after adjustment for the loss absorbing capacity of technical<br>provisions.|

L 120/1360 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0430–R0440/<br>C0070|Absolute values after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions)– spread risk –<br>credit derivatives –<br>downward/upward shock<br>on credit derivatives|This is the absolute value of the liabilities sensitive to the downward/upward<br>shock for spread risk on credit derivatives, after the shock but before the loss<br>absorbing capacity of technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0430–R0440/<br>C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>spread risk – credit<br>derivatives – downward/<br>upward shock on credit<br>derivatives|This is the gross capital charge for the downward/upward shock for spread risk on<br>credit derivatives, i.e. before the loss absorbing capacity of technical provisions.|
|R0450/C0020|Initial absolute values<br>before shock – Assets –<br>spread risk – securiti­<br>sation positions|This is the absolute value of the assets sensitive to the spread risk on securitisation<br>positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0450/C0030|Initial absolute values<br>before shock – Liabilities<br>– spread risk – securiti­<br>sation positions|This is the absolute value of the liabilities sensitive to the spread risk on securiti­<br>sation positions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0450/C0040|Absolute values after<br>shock – Assets – spread<br>risk – securitisation<br>positions|This is the absolute value of the assets sensitive to the spread risk on securitisation<br>positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0450/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – spread risk<br>– securitisation positions|This is the absolute value of the liabilities sensitive to the spread risk on securiti­<br>sation positions, after the shock and after the loss absorbing capacity of technical<br>provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0450/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions|This is the net capital charge for spread risk on securitisation positions, after<br>adjustment for the loss absorbing capacity of technical provisions.|
|R0450/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – spread risk<br>– securitisation positions|This is the absolute value of the liabilities sensitive to the spread risk on securiti­<br>sation positions, after the shock but before the loss absorbing capacity of<br>technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

5.5.2023 EN Official Journal of the European Union L 120/1361

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0450/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions|This is the gross capital charge for spread risk on securitisation positions, i.e.<br>before the loss absorbing capacity of technical provisions.|
|R0461/C0020|Initial absolute values<br>before shock – Assets –<br>spread risk – securiti­<br>sation positions – senior<br>STS securitisation|This is the absolute value of the assets sensitive to the spread risk on senior STS<br>securitisation positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0461/C0030|Initial absolute values<br>before shock – Liabilities<br>– spread risk – securiti­<br>sation positions – senior<br>STS securitisation|This is the absolute value of the liabilities sensitive to the spread risk on senior<br>STS securitisation positions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0461/C0040|Absolute values after<br>shock – Assets – spread<br>risk – securitisation<br>positions – senior STS<br>securitisation|This is the absolute value of the assets sensitive to the spread risk on senior STS<br>securitisation positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0461/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss-absorbing<br>capacity of technical<br>provisions) – spread risk<br>– securitisation positions<br>– senior STS securiti­<br>sation)|This is the absolute value of the liabilities sensitive to the spread risk on senior<br>STS securitisation positions, after the shock and after the application of the<br>adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0461/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions – senior<br>STS securitisation|This is the net capital charge for spread risk on senior STS securitisation positions,<br>after the application of the adjustment for the loss-absorbing capacity of technical<br>provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.|

L 120/1362 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0461/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss-absorbing<br>capacity of technical<br>provisions)– spread risk –<br>securitisation positions –<br>senior STS securitisation|This is the absolute value of the liabilities sensitive to the spread risk on senior<br>STS securitisation positions, after the shock but before the application of the<br>adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0461/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions – senior<br>STS securitisation|This is the gross capital charge for spread risk on senior STS securitisation<br>positions, i.e. before the application of the adjustment for the loss-absorbing<br>capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.|
|R0462/C0020|Initial absolute values<br>before shock – Assets –<br>spread risk – securiti­<br>sation positions – non-<br>senior STS securitisation|This is the absolute value of the assets sensitive to the spread risk on non-senior<br>STS securitisation positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0462/C0030|Initial absolute values<br>before shock – Liabilities<br>– spread risk – securiti­<br>sation positions – non-<br>senior STS securitisation|This is the absolute value of the liabilities sensitive to the spread risk on non-<br>senior STS securitisation positions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

5.5.2023 EN Official Journal of the European Union L 120/1363

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0462/C0040|Absolute values after<br>shock – Assets – spread<br>risk – securitisation<br>positions – non-senior<br>STS securitisation|This is the absolute value of the assets sensitive to the spread risk on non-senior<br>STS securitisation positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0462/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss-absorbing<br>capacity of technical<br>provisions) – spread risk<br>– securitisation positions<br>– non-senior STS secu­<br>ritisation)|This is the absolute value of the liabilities sensitive to the spread risk on non-<br>senior STS securitisation positions, after the shock and after the application of the<br>adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0462/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions – non-<br>senior STS securitisation|This is the net capital charge for spread risk on non-senior STS securitisation<br>positions, after the application of the adjustment for the loss-absorbing capacity of<br>technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.|
|R0462/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss-absorbing<br>capacity of technical<br>provisions)– spread risk –<br>securitisation positions –<br>non-senior STS securiti­<br>sation|This is the absolute value of the liabilities sensitive to the spread risk on non-<br>senior STS securitisation positions, after the shock but before the application of<br>the adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0462/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions – non-<br>senior STS securitisation|This is the gross capital charge for spread risk on non-senior STS securitisation<br>positions, i.e. before the application of the adjustment for the loss-absorbing<br>capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.|
|R0480/C0020|Initial absolute values<br>before shock – Assets –<br>spread risk – securiti­<br>sation positions – rese­<br>curitisation|This is the absolute value of the assets sensitive to the spread risk on resecuriti­<br>sation positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0480/C0030|Initial absolute values<br>before shock – Liabilities<br>– spread risk – securiti­<br>sation positions – rese­<br>curitisation|This is the absolute value of the liabilities sensitive to the spread risk on resecu­<br>ritisation positions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

L 120/1364 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0480/C0040|Absolute values after<br>shock – Assets – spread<br>risk – securitisation<br>positions – resecuriti­<br>sation|This is the absolute value of the assets sensitive to the spread risk on resecuriti­<br>sation positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0480/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – spread risk<br>– securitisation positions<br>– resecuritisation)|This is the absolute value of the liabilities sensitive to the spread risk on resecu­<br>ritisation positions, after the shock and after the loss absorbing capacity of<br>technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0480/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions – rese­<br>curitisation|This is the net capital charge for spread risk on resecuritisation positions, after<br>adjustment for the loss absorbing capacity of technical provisions.|
|R0480/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – spread risk<br>– securitisation positions<br>– resecuritisation|This is the absolute value of the liabilities sensitive to the spread risk on resecu­<br>ritisation positions, after the shock but before the loss absorbing capacity of<br>technical provisions.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0480/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions – rese­<br>curitisation|This is the gross capital charge for spread risk on resecuritisation positions, i.e.<br>before the loss absorbing capacity of technical provisions.|
|R0481/C0020|Initial absolute values<br>before shock – Assets –<br>spread risk – securiti­<br>sation positions – other<br>securitisation|This is the absolute value of the assets sensitive to the spread risk on other<br>securitisation positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0481/C0030|Initial absolute values<br>before shock – Liabilities<br>– spread risk – securiti­<br>sation positions – other<br>securitisation|This is the absolute value of the liabilities sensitive to the spread risk on other<br>securitisation positions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0481/C0040|Absolute values after<br>shock – Assets – spread<br>risk – securitisation<br>positions – other secu­<br>ritisation|This is the absolute value of the assets sensitive to the spread risk on other<br>securitisation positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

5.5.2023 EN Official Journal of the European Union L 120/1365

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0481/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss-absorbing<br>capacity of technical<br>provisions) – spread risk<br>– securitisation positions<br>– other securitisation)|This is the absolute value of the liabilities sensitive to the spread risk on other<br>securitisation positions, after the shock and after the application of the adjustment<br>for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0481/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions – other<br>securitisation|This is the net capital charge for spread risk on other securitisation positions, after<br>the application of the adjustment for the loss-absorbing capacity of technical<br>provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.|
|R0481/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss-absorbing<br>capacity of technical<br>provisions)– spread risk –<br>securitisation positions –<br>other securitisation|This is the absolute value of the liabilities sensitive to the spread risk on other<br>securitisation positions, after the shock but before the application of the<br>adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall be reported only where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0481/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions – other<br>securitisation|This is the gross capital charge for spread risk on other securitisation positions, i.<br>e. before the application of the adjustment for the loss-absorbing capacity of<br>technical provisions.<br>This value shall be reported only where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.|
|R0482/C0020|Initial absolute values<br>before shock – Assets –<br>spread risk – securiti­<br>sation positions – transi­<br>tional type 1 securiti­<br>sation|This is the absolute value of the assets sensitive to the spread risk on transitional<br>type 1 securitisation positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

L 120/1366 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0482/C0030|Initial absolute values<br>before shock – Liabilities<br>– spread risk – securiti­<br>sation positions – transi­<br>tional type 1 securiti­<br>sation|This is the absolute value of the liabilities sensitive to the spread risk on transi­<br>tional type 1 securitisation positions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0482/C0040|Absolute values after<br>shock – Assets – spread<br>risk – securitisation<br>positions – transitional<br>type 1 securitisation|This is the absolute value of the assets sensitive to the spread risk on transitional<br>type 1 securitisation positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0482/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss-absorbing<br>capacity of technical<br>provisions) – spread risk<br>– securitisation positions<br>– transitional type 1<br>securitisation)|This is the absolute value of the liabilities sensitive to the spread risk on transi­<br>tional type 1 securitisation positions, after the shock and after the application of<br>the adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0482/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions – transi­<br>tional type 1 securiti­<br>sation|This is the net capital charge for spread risk on transitional type 1 securitisation<br>positions, after application of the adjustment for the loss-absorbing capacity of<br>technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.|
|R0482/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss-absorbing<br>capacity of technical<br>provisions)– spread risk –<br>securitisation positions –<br>transitional type 1 secu­<br>ritisation|This is the absolute value of the liabilities sensitive to the spread risk on transi­<br>tional type 1 securitisation positions, after the shock but before the application of<br>the adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

5.5.2023 EN Official Journal of the European Union L 120/1367

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0482/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions – transi­<br>tional type 1 securiti­<br>sation|This is the gross capital charge for spread risk on transitional type 1 securitisation<br>positions, i.e. before the application of the adjustment for the loss-absorbing<br>capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.|
|R0483/C0020|Initial absolute values<br>before shock – Assets –<br>spread risk – securiti­<br>sation positions – guar­<br>anteed STS securitisation|This is the absolute value of the assets sensitive to the spread risk on guaranteed<br>STS securitisation positions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0483/C0030|Initial absolute values<br>before shock – Liabilities<br>– spread risk – securiti­<br>sation positions – guar­<br>anteed STS securitisation|This is the absolute value of the liabilities sensitive to the spread risk on guar­<br>anteed STS securitisation positions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0483/C0040|Absolute values after<br>shock – Assets – spread<br>risk – securitisation<br>positions – guaranteed<br>STS securitisation|This is the absolute value of the assets sensitive to the spread risk on guaranteed<br>STS securitisation positions, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0483/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss-absorbing<br>capacity of technical<br>provisions) – spread risk<br>– securitisation positions<br>– guaranteed STS secu­<br>ritisation|This is the absolute value of the liabilities sensitive to the spread risk on guar­<br>anteed STS securitisation positions, after the shock and after application of the<br>adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0483/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions – guar­<br>anteed STS securitisation|This is the net capital charge for spread risk on guaranteed STS securitisation<br>positions, after the application of the adjustment for the loss-absorbing capacity of<br>technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.|
|R0483/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss-absorbing<br>capacity of technical<br>provisions)– spread risk –<br>securitisation positions –<br>guaranteed STS securiti­<br>sation|This is the absolute value of the liabilities sensitive to the spread risk on guar­<br>anteed STS securitisation positions, after the shock but before the application of<br>the adjustment for the loss-absorbing capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0483/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>spread risk – securiti­<br>sation positions – guar­<br>anteed STS securitisation|This is the gross capital charge for spread risk on guaranteed STS securitisation<br>positions, i.e. before the application of the adjustment for the loss-absorbing<br>capacity of technical provisions.<br>This value shall only be reported where the split between R0461 to R0483 can be<br>derived from the method used for the calculation. Where the split is not possible,<br>only R0450 shall be filled in.|
|_Concentration risk_|||
|R0500/C0020|Initial absolute values<br>before shock – Assets –<br>market risk concentra­<br>tions|This is the absolute value of the asset sensitive to the market risk concentrations<br>For<br>captive<br>undertakings<br>within<br>the<br>scope<br>of<br>group<br>supervision,<br>if<br>R0040/C0010 = 1, this item represents the absolute value of the assets<br>sensitive to the market risk concentration, after taking into account simplifications<br>allowed for captives.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0500/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>market risk concentra­<br>tions|This is the net capital charge for market risk concentrations, after adjustment for<br>the loss absorbing capacity of technical provisions, aggregated for each single<br>name exposure.<br>For captive undertakings within the scope of group supervision, if cell<br>R0040/C0010 = 1, this item represents net capital charge for market risk concen­<br>tration, calculated using simplified calculation.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0500/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>market risk concentra­<br>tions|This is the gross capital charge for market risk concentrations, aggregated for each<br>single name exposure, i.e. before the loss absorbing capacity of technical provi­<br>sions.|
|_Currency risk_|||
|R0600/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement (after<br>the loss absorbing<br>capacity of technical<br>provisions) – currency<br>risk|This is the sum for the different currencies of:<br>— the capital requirement (including after the loss absorbing capacity of<br>technical provisions) for an increase in value of the foreign currency against<br>the local currency;<br>— the capital requirement (including after the loss absorbing capacity of<br>technical provisions) for a decrease in value of the foreign currency against<br>the local currency.|
|R0600/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>currency risk|This is the sum for the different currencies of:<br>— the capital requirement (before the loss absorbing capacity of technical provi­<br>sions) for an increase in value of the foreign currency against the local<br>currency;<br>— the capital requirement (before the loss absorbing capacity of technical provi­<br>sions) for a decrease in value of the foreign currency against the local<br>currency.|
|R0610–R0620/<br>C0020|Initial absolute values<br>before shock – Assets –<br>Currency risk – increase/<br>decrease in the value of<br>the foreign currency|This is the total value of the assets sensitive to currency increase/decrease risk,<br>before shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0610–R0620/<br>C0030|Initial absolute values<br>before shock – Liabilities<br>– Currency risk –<br>increase/decrease in the<br>value of the foreign<br>currency|This is the total value of the liabilities sensitive to currency increase/decrease risk,<br>before shock.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0610–R0620/<br>C0040|Absolute values after<br>shock – Assets –<br>Currency risk – increase/<br>decrease in the value of<br>the foreign currency|This is the absolute value of assets sensitive to currency increase/decrease risk after<br>the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0610–R0620/<br>C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Currency<br>risk – increase/decrease<br>in the value of the<br>foreign currency|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to currency increase/decrease risk after the shock.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0610–R0620/<br>C0060|Absolute value after<br>shock – Net solvency<br>capital requirement (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Currency<br>risk – increase/decrease<br>in the value of the<br>foreign currency|This is the net capital charge for currency increase/decrease risk, after adjustment<br>for the loss absorbing capacity of technical provisions. In R0610 only the<br>currencies where the increase shock is the largest shall be reported and in<br>R0620 only the currencies where the decrease shock is the largest shall be<br>reported.|
|R0610–R0620/<br>C0070|Absolute values after<br>shock (before the loss–<br>absorbing capacity of<br>technical provisions) –<br>Currency risk – increase/<br>decrease in the value of<br>the foreign currency|This is the absolute value of liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to currency increase/decrease risk after the shock.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R0610–R0620/<br>C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement<br>(excluding the loss–<br>absorbing capacity of<br>technical provisions) –<br>Currency risk – increase/<br>decrease in the value of<br>the foreign currency|This is the gross capital charge for the currency increase/decrease risk, i.e.<br>excluding the loss absorbing capacity of Technical provisions. In R0610 only<br>the currencies where the increase shock is the largest shall be reported and in<br>R0620 only the currencies where the decrease shock is the largest shall be<br>reported.|
|_Diversification within_<br>_market risk module_|||
|R0700/C0060|Diversification within<br>market risk module –net|This is the diversification effect within the market risk module as a result of the<br>aggregation of the net capital requirements (after loss absorbing capacity of<br>technical provisions) of the single risk sub–modules.<br>Diversification shall be reported as a negative value when it reduces the capital<br>requirement.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0700/C0080|Diversification within<br>market risk module –<br>gross|This is the diversification effect within the market risk module as a result of the<br>aggregation of the gross capital requirements (before loss absorbing capacity of<br>technical provisions) of the single risk sub–modules.<br>Diversification shall be reported as a negative value when it reduces the capital<br>requirement.|
|_Total solvency capital_<br>_requirement for market_<br>_risk_|||
|R0800/C0060|Total market risk – Net<br>solvency capital<br>requirement|This is the total net capital charge for all market risks, after loss absorbing<br>capacity of technical provisions, calculated using the standard formula.|
|R0800/C0080|Gross solvency capital<br>for market risk|This is the total gross capital charge for all market risks, excluding loss absorbing<br>capacity of technical provisions, calculated using the standard formula.|
|_Currency used as a_<br>_reference to calculate_<br>_the currency risk_|||
|R0810/C0090|Currency used as a<br>reference to calculate the<br>currency risk|Identify the ISO 4217 alphabetic code of the currency that is used as a reference<br>to calculate the currency risk|

_**S.26.02 – Solvency Capital Requirement – Counterparty default risk**_

_General comments_

This section relates to the 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 an 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;

L 120/1372 EN Official Journal of the European Union 5.5.2023

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7), to<br>provide an estimate of the SCR using standard formula. One of the options in the<br>following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|
|Z0020|Ring Fenced Fund/<br>Matching adjustment<br>portfolios/Remaining<br>part|Identifies whether the reported figures are with regard to a RFF, matching adjustment<br>portfolio or to the remaining part. One of the options in the following closed list shall<br>be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking within the scope<br>of group supervision and must be consistent over time and with the fund/portfolio<br>number reported in other templates.|
|R0010/C0010|Simplifications|Identify whether an undertaking used simplifications for the calculation of counter<br>party default risk. The options in the following closed list shall be used:<br>3 – Simplification pooling arrangements, for the purposes of Article 109<br>4 – Simplification grouping single name exposures, for the purposes of Article 110<br>5 – Simplification of the LGD for reinsurance arrangements, for the purposes of<br>Article 112a<br>6 – Simplification for type 1 exposures, for the purposes of Article 112b<br>7 – Simplification for the risk-mitigating effect of reinsurance arrangements, for the<br>purposes of Article 111<br>9 – Simplifications not used<br>Options 3 to 7 may be used simultaneously.<br>Where R0010/C0010 = 4 or 6, for Type 1 exposures, only R0100/C0080 shall be filed<br>in for R0100|

5.5.2023 EN Official Journal of the European Union L 120/1373

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0100/C0080|Type 1 exposures –<br>Gross solvency capital<br>requirement|This is the gross capital charge (before the application of the adjustment for the loss–<br>absorbency capacity of technical provisions) for counterparty default risk arising from<br>all Type 1 exposures.<br>Where R0010/C0010 = 4 or 6, this item shall represent the Gross solvency capital<br>requirement using simplifications.|
|R0110–R0200/<br>C0020|Name of single name<br>exposure|Describe the name of the 10 largest single exposures.|
|R0110–R0200/<br>C0030|Code of single name<br>exposure|Identification code using the Legal Entity Identifier (LEI) if available.<br>If not available this item shall not be reported|
|R0110–R0200/<br>C0040|Type of code of the<br>single name exposure|Identification of the code used in item ‘Code of single name exposure’. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>9 – None|
|R0110–R0200/<br>C0050|Type 1 exposures –<br>Single name exposure X<br>– Loss Given Default|The value of the Loss Given Default for each of the 10 largest single name exposure.|
|R0110–R0200/<br>C0060|Type 1 exposures –<br>Single name exposure X<br>– Probability of Default|The Probability of Default for each of the 10 largest single name exposure.|
|R0300/C0080|Type 2 exposures –<br>Gross solvency capital<br>requirement|This is the gross capital charge (before the loss–absorbency capacity of technical provi­<br>sions) for counterparty default risk arising from all Type 2 exposures, as defined for<br>Solvency II purposes|
|R0310/C0050|Type 2 exposures –<br>Receivables from Inter­<br>mediaries due for more<br>than 3 months – Loss<br>Given Default|This is the value of Loss Given Default for Type 2 counterparty risk arising from<br>intermediaries due for more than 3 months.|
|R0320/C0050|Type 2 exposures – All<br>type 2 exposures other<br>than receivables from<br>Intermediaries due for<br>more than 3 months –<br>Loss Given Default|This is the value of Loss Given Default for Type 2 counterparty risk arising from all<br>type 2 exposures other than receivables from Intermediaries due for more than 3<br>months.|

L 120/1374 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0330/C0080|Diversification within<br>counterparty default risk<br>module – gross solvency<br>capital requirement|This is the amount of gross diversification effects allowed in aggregation of capital<br>requirements for counterparty default risk for Type 1 and Type 2 exposures.|
|R0400/C0070|Total net solvency capital<br>requirement for<br>counterparty default risk|This is the total amount of the net capital charge (after the loss–absorbency capacity of<br>technical provisions) for counterparty default risk.|
|R0400/C0080|Total gross solvency<br>capital requirement for<br>counterparty default risk|This is the total amount of the gross capital charge (before the loss–absorbency capacity<br>of technical provisions) for counterparty default risk.|
|_Further details_<br>_on mortgages_|||
|R0500/C0090|Losses stemming from<br>type 2 mortgage loans|Amount of the overall losses stemming from mortgage loans that has been classified as<br>type 2 exposures according to Article 191(13) of Delegated Regulation (EU) 2015/35.|
|R0510/C0090|Overall losses stemming<br>from mortgage loans|Amount of the overall losses stemming from mortgage loans according to<br>Article 191(13) of Delegated Regulation (EU) 2015/35.|

_**S.26.03 – Solvency Capital Requirements – Life underwriting risk**_

_General comments:_

This section relates to the 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 an 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.

5.5.2023 EN Official Journal of the European Union L 120/1375

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7),<br>to provide an estimate of the SCR using standard formula. One of the options in<br>the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|
|Z0020|Ring–fenced fund,<br>matching adjustment<br>portfolio or remaining<br>part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking within the<br>scope of group supervision and must be consistent over time and with the fund/<br>portfolio number reported in other templates.|

L 120/1376 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0010/C0010|Simplifications used:<br>mortality risk|Identify whether an undertaking within the scope of group supervision used<br>simplifications for a calculation of mortality risk. The following options shall<br>be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0010/C0010 = 1, only C0060 and C0080 shall be filled in for R0100.|
|R0020/C0010|Simplifications used –<br>longevity|Identify whether an undertaking within the scope of group supervision used<br>simplifications for the calculation of longevity risk. The following options shall<br>be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0020/C0010 = 1, only C0060 and C0080 shall be filled in for R0200.|
|R0030/C0010|Simplifications used:<br>disability– morbidity risk|Identify whether an undertaking within the scope of group supervision used<br>simplifications for the calculation of disability – morbidity risk. The following<br>options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0030/C0010 = 1, only C0060 and C0080 shall be filled in for R0300.|
|R0040/C0010|Simplifications used – life<br>lapse risk|Identify whether an undertaking within the scope of group for the SCR calculation<br>used simplifications for the calculation of lapse risk. The following options shall<br>be used:<br>1 – Simplification for the purposes of Article 95<br>2 – Simplification for the purposes of Article 95a<br>9 – Simplifications not used<br>Options 1 and 2 may be used simultaneously.<br>Where R0040/C0010 = 1, only C0060 and C0080 shall be filled in for R0400 to<br>R0420.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0050/C0010|Simplifications used: life<br>expense risk|Identify whether an undertaking within the scope of group supervision used<br>simplifications for the calculation of life expense risk. The following options<br>shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0050/C0010 = 1, only C0060 and C0080 shall be filled in for R0500.|
|R0060/C0010|Simplifications used: life<br>catastrophe risk|Identify whether an undertaking within the scope of group supervision used<br>simplifications for the calculation of life catastrophe risk. The following options<br>shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0060/C0010 = 1, only C0060 and C0080 shall be filled in for R0700.|
|_Life underwriting risk_|||
|R0100/C0020|Initial absolute values<br>before shock – Assets –<br>Mortality risk|This is the absolute value of the assets sensitive to mortality risk, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0100/C0030|Initial absolute values<br>before shock – Liabilities<br>– Mortality risk|This is the absolute value of liabilities sensitive to mortality risk, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0100/C0040|Absolute values after<br>shock – Assets –<br>Mortality risk|This is the absolute value of the assets sensitive to mortality risk after the shock (i.<br>e. permanent increase in mortality rates).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0100/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Mortality<br>risk|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to risk, after the shock (i.e. permanent increase in<br>mortality rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0100/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Mortality risk|This is the net capital charge for mortality risk after the shock (after adjustment<br>for the loss absorbing capacity of technical provisions).<br>If R0010/C0010 = 1, this item represents net capital charge for mortality risk<br>calculated using simplifications.|
|R0100/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss–absorbing<br>capacity of technical<br>provisions) – Mortality<br>risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to mortality risk, after the shock (permanent<br>increase in mortality rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0100/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Mortality risk|This is the gross capital charge for mortality risk. (before the loss absorbing<br>capacity of technical provisions)<br>If R0010/C0010 = 1, this item represents gross capital charge for mortality risk<br>calculated using simplifications.|
|R0200/C0020|Initial absolute values<br>before shock – Assets –<br>Longevity risk|This is the absolute value of the assets sensitive to longevity risk, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0200/C0030|Initial absolute values<br>before shock – Liabilities<br>– Longevity risk|This is the absolute value of liabilities sensitive to longevity risk charge, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0200/C0040|Absolute values after<br>shock – Assets –<br>Longevity risk|This is the absolute value of the assets sensitive to longevity risk, after the shock<br>(i.e. permanent decrease in mortality rates).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0200/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Longevity<br>risk|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions sensitive to longevity risk, after the shock (i.e. permanent<br>decrease in mortality rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0200/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Longevity risk|This is the net capital charge for longevity risk after the shock (after adjustment<br>for the loss absorbing capacity of technical provisions).<br>If R0020/C0010 = 1, this item represents net capital charge for longevity risk<br>calculated using simplifications|
|R0200/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss–absorbing<br>capacity of technical<br>provisions) – Longevity<br>risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to longevity risk charge, after the shock (permanent<br>decrease in mortality rates.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0200/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Longevity risk|This is the gross capital charge for longevity risk (before the loss absorbing<br>capacity of technical provisions).<br>If R0020/C0010 = 1, this item represents gross capital charge for longevity risk<br>calculated using simplifications.|
|R0300/C0020|Initial absolute values<br>before shock – Assets –<br>Disability – morbidity<br>risk|This is the absolute value of the assets sensitive to disability – morbidity risk,<br>before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0300/C0030|Initial absolute values<br>before shock – Liabilities<br>– Disability– morbidity<br>risk|This is the absolute value of liabilities sensitive to disability – morbidity risk,<br>before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0300/C0040|Absolute values after<br>shock – Assets –<br>Disability – morbidity<br>risk|This is the absolute value of the assets sensitive to disability – morbidity risk, after<br>the shock (i.e. as prescribed by standard formula: an increase in disability and<br>morbidity rates which are used in calculation of technical provisions to reflect the<br>disability and morbidity experience in the next following 12 months, and for all<br>months after the following 12 months and a decrease in the disability and<br>morbidity rates recovery rates used in the calculation of technical provisions in<br>respect of next 12 months and for all year thereafter.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

L 120/1380 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0300/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Disability –<br>morbidity risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to disability – morbidity risk, after the shock<br>(i.e. as prescribed by standard formula, see description provided in definition to<br>cell R0300/C0040).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0300/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Disability – morbidity<br>risk|This is the net capital charge for disability – morbidity risk, after adjustment for<br>the loss absorbing capacity of technical provisions.<br>If R0030/C0010 = 1, this item represents net capital charge for disability and<br>morbidity risk calculated using simplifications.|
|R0300/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss–absorbing<br>capacity of technical<br>provisions) – Disability –<br>morbidity risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to disability – morbidity risk, after the shock (i.e. as<br>prescribed by standard formula, see description provided in definition to cell<br>R0300/C0040).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0300/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Disability – morbidity<br>risk|This is the gross capital charge for disability – morbidity risk (before the loss<br>absorbing capacity of technical provisions).<br>If R0030/C0010 = 1, this item represents gross capital charge for disability and<br>morbidity risk calculated using simplifications.|
|R0400/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Lapse risk|This is the overall net capital charge for lapse risk, after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0040/C0010 = 1, this item represents net capital charge for lapse risk<br>calculated using simplifications.|
|R0400/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Lapse risk|This is the overall gross capital charge (before the loss–absorbing capacity of<br>technical provisions) for lapse risk.<br>If R0040/C0010 = 1, this item represents gross capital charge for lapse risk<br>calculated using simplifications.|

5.5.2023 EN Official Journal of the European Union L 120/1381

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0410/C0020|Initial absolute values<br>before shock – Assets –<br>Lapse risk– risk of<br>increase in lapse rates|This is the absolute value of the assets sensitive to the risk of an increase in lapse<br>rates, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0410/C0030|Initial absolute values<br>before shock – Liabilities<br>– Lapse risk – risk of<br>increase in lapse rates|This is the absolute value of liabilities sensitive to the risk of an increase in lapse<br>rates, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0410/C0040|Absolute values after<br>shock – Assets – Lapse<br>risk –risk of increase in<br>lapse rates|This is the absolute value of the assets sensitive to the risk of an increase in lapse<br>rates, after the shock (i.e. permanent increase in the lapse rates).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0410/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Lapse risk –<br>risk of increase in lapse<br>rates|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to the risk of an increase in lapse rates, after the<br>shock (i.e. permanent increase in the lapse rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0410/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Lapse risk – risk of<br>increase in lapse rates|This is the net capital charge for the risk of a permanent increase in lapse rates,<br>after adjustment for the loss absorbing capacity of technical provisions.<br>If R0040/C0010 = 1, this item represents net capital charge for a permanent<br>increase in lapse rates, calculated using simplified calculation for lapse rate.|
|R0410/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss–absorbing<br>capacity of technical<br>provisions – Lapse risk –<br>risk of increase in lapse<br>rates)|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to the risk of a permanent increase in lapse rates,<br>after the shock (permanent increase in lapse rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0410/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Lapse risk – risk of<br>increase lapse rates|This is the gross capital charge (before the loss–absorbing capacity of technical<br>provisions) for the risk of a permanent increase in lapse rates.<br>If R0040/C0010 = 1, this item represents gross capital charge for a permanent<br>increase in lapse rates, calculated using simplified calculation for lapse rate.|

L 120/1382 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0420/C0020|Initial absolute values<br>before shock – Assets –<br>Lapse risk – risk of<br>decrease in lapse rates|This is the absolute value of the assets sensitive to the risk of a permanent<br>decrease in lapse rates, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0420/C0030|Initial absolute values<br>before shock – Liabilities<br>– Lapse risk – risk of<br>decrease in lapse rates|This is the absolute value of liabilities sensitive to the risk of a permanent decrease<br>in lapse rates, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0420/C0040|Absolute values after<br>shock – Assets – Lapse<br>risk – risk of decrease in<br>lapse rates|This is the absolute value of the assets sensitive to the risk of a permanent<br>decrease in lapse rates, after the shock (i.e. permanent decrease in the rates of<br>lapse rates).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0420/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Lapse risk –<br>risk of decrease in lapse<br>rates|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to the risk of a permanent decrease in lapse rates,<br>after the shock (i.e. permanent decrease of the rates of lapse rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0420/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Lapse risk – risk of<br>decrease in lapse rates|This is the net capital charge for the risk of a permanent decrease in lapse rates,<br>after adjustment for the loss absorbing capacity of technical provisions.<br>If R0040/C0010 = 1, this item represents net capital charge for a permanent<br>decrease in lapse rates, calculated using simplified calculation for lapse rate.|
|R0420/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss–absorbing<br>capacity of technical<br>provisions)– Lapse risk –<br>risk of decrease in lapse<br>rates|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to the risk of a permanent decrease in lapse rates,<br>after the shock (permanent decrease in lapse rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0420/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Lapse risk – risk of<br>decrease in lapse rates|This is the gross capital charge for the risk of a decrease in lapse rates as used to<br>compute the risk (before the loss absorbing capacity of technical provisions).<br>If R0040/C0010 = 1 and/or 2, this item represents gross capital charge for a<br>permanent decrease in lapse rates, calculated using simplified calculation for<br>lapse rate|

5.5.2023 EN Official Journal of the European Union L 120/1383

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0430/C0020|Initial absolute values<br>before shock – Assets –<br>Lapse risk– mass lapse<br>risk|This is the absolute value of the assets sensitive to mass lapse risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0430/C0030|Initial absolute values<br>before shock – Liabilities<br>– Lapse risk –mass lapse<br>risk|This is the absolute value of liabilities sensitive to mass lapse risk, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0430/C0040|Absolute values after<br>shock – Assets – Lapse<br>risk – mass lapse risk|This is the absolute value of the assets sensitive to mass lapse risk charge, after the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0430/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Lapse risk –<br>mass lapse risk|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to mass lapse risk charge, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0430/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Lapse risk – mass lapse<br>risk|This is the net capital charge for mass lapse risk, after adjustment for the loss<br>absorbing capacity of technical provisions.|
|R0430/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss–absorbing<br>capacity of technical<br>provisions) – Lapse risk –<br>mass lapse risk|This is the absolute value of the liabilities sensitive to mass lapse risk charge, after<br>the shock (before the loss absorbing capacity of technical provisions).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0430/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Lapse risk – mass lapse<br>risk|This is the gross capital charge for mass lapse risk, after the shock (before the loss<br>absorbing capacity of technical provisions).|

L 120/1384 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0500/C0020|Initial absolute values<br>before shock – Assets –<br>Life – expense risk|This is the absolute value of the assets sensitive to life – expense risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0500/C0030|Initial absolute values<br>before shock – Liabilities<br>– Life – expense risk|This is the absolute value of liabilities sensitive to life –expense risk, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0500/C0040|Absolute values after<br>shock – Assets – Life –<br>expense risk|This is the absolute value of the assets sensitive to life expense risk, after the<br>shock (i.e. shock as prescribed by standard formula: a 10 % increase the amount<br>of expenses taken into account in the calculation of technical provisions and<br>increase in 1 percentage point to the expense inflation rate (expressed as a<br>percentage) used for the calculation of technical provision).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0500/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Life –<br>expense risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to expense risk, after the shock (i.e. a shock. as<br>prescribed by standard formula, refer to description provided within definition to<br>cell R0500/C0040).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0500/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement – Life<br>expense risk|This is the net capital charge for expense risk, including adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0050 = 1, this cell represents net capital charge for life expense risk calculated<br>using simplified calculation.|
|R0500/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss–absorbing<br>capacity of technical<br>provisions) – Life –<br>expense risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to expense risk, after the shock (i.e. shock as<br>prescribed by standard formula, refer to description provided within definition<br>to cell R0500/C0040).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|

5.5.2023 EN Official Journal of the European Union L 120/1385

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0500/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement – Life<br>–expense risk|This is the gross capital charge for expense risk (before the loss absorbing capacity<br>of technical provisions).<br>If R0050/C0010 = 1, this cell represents gross capital charge for life expense risk<br>calculated using simplified calculations.|
|R0600/C0020|Initial absolute values<br>before shock – Assets –<br>Revision risk|This is the absolute value of the assets sensitive to revision risk, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0600/C0030|Initial absolute values<br>before shock – Liabilities<br>– Revision risk|This is the absolute value of liabilities sensitive to revision risk, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0600/C0040|Absolute values after<br>shock – Assets –<br>Revision risk|This is the absolute value of the assets sensitive to revision risk, after the shock<br>(i.e. shock as prescribed by standard formula: a % increase in the amount of<br>annuity benefits taken into account in the calculation of technical provisions.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0600/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Revision<br>risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to revision risk charge, after the shock (i.e. as<br>prescribed by standard formula, refer to a definition in item R0600/C0040).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0600/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Revision risk|This is the net capital charge for revision risk after adjustment for the loss<br>absorbing capacity of technical provisions.|
|R0600/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss–absorbing<br>capacity of technical<br>provisions) – Revision<br>risk|This is the absolute value of the liabilities (excluding the loss–absorbing capacity<br>of technical provisions) underlying revision risk charge, after the shock ((i.e. shock<br>as prescribed by standard formula, refer to a definition provided in item<br>R0600/C0040), as used to compute the risk.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0600/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Revision risk|This is the gross capital charge (before the loss–absorbing capacity of technical<br>provisions) for revision risk.|

L 120/1386 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0700/C0020|Initial absolute values<br>before shock – Assets –<br>Life Catastrophe risk|This is the absolute value of the assets sensitive to life catastrophe risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0700/C0030|Initial absolute values<br>before shock – Liabilities<br>– Life Catastrophe risk|This is the absolute value of liabilities sensitive to life catastrophe risk, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0700/C0040|Absolute values after<br>shock – Assets – Life<br>Catastrophe risk|This is the absolute value of the assets sensitive to life catastrophe risk, after the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0700/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Life catas­<br>trophe risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to life catastrophe risk charge, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0700/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement – life<br>catastrophe risk|This is the net capital charge for life catastrophe risk after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0060/C0010 = 1, this item represents net capital charge for life catastrophe<br>risk calculated using simplified calculations.|
|R0700/C0070|Absolute values after<br>shock – Liabilities (before<br>the loss–absorbing<br>capacity of technical<br>provisions) – life catas­<br>trophe risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to life catastrophe risk, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0700/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement – life<br>catastrophe risk|This is the gross capital charge for life catastrophe risk (before the loss absorbing<br>capacity of technical provisions).<br>If R0060/C0010 = 1, this item represents gross capital charge for life catastrophe<br>risk calculated using simplified calculations.|

5.5.2023 EN Official Journal of the European Union L 120/1387

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0800/C0060|Diversification within life<br>underwriting risk module<br>– Net|This is the diversification effect within the life underwriting risk module as a result<br>of the aggregation of the net capital requirements (after adjustment for the loss<br>absorbing capacity of technical provisions) of the single risk sub–modules.<br>Diversification shall be reported as a negative value if they reduce the capital<br>requirement.|
|R0800/C0080|Diversification within life<br>underwriting risk module<br>– Gross|This is the diversification effect within the life underwriting risk module as a result<br>of the aggregation of the gross capital requirements (before the loss absorbing<br>capacity of technical provisions) of the single risk sub–modules.<br>Diversification shall be reported as a negative value if they reduce the capital<br>requirement.|
|R0900/C0060|Total net solvency capital<br>requirement for life<br>underwriting risk|This is the total net capital charge for life underwriting risk, after adjustment for<br>the loss absorbing capacity of technical provisions.|
|R0900/C0080|Total gross solvency<br>capital requirement for<br>life underwriting risk|This is the total gross capital charge for life underwriting risk, before the loss<br>absorbing capacity of technical provisions.|
|_Further details on_<br>_revision risk_|||
|R1000/C0090|USP – Factors applied for<br>the revision risk shock|Revision shock – group specific parameter (‘USP’) as calculated by the group and<br>approved by the supervisory authority.<br>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 the 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.

L 120/1388 EN Official Journal of the European Union 5.5.2023

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7),<br>to provide an estimate of the SCR using standard formula. One of the options in<br>the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|
|Z0020|Ring–fenced fund,<br>matching adjustment<br>portfolio or remaining<br>part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking within the<br>scope of group supervision and must be consistent over time and with the fund/<br>portfolio number reported in other templates.|
|R0010/C0010|Simplifications used –<br>health mortality risk|Identify whether an undertakings within the scope of group supervision used<br>simplifications for the calculation of health mortality risk. The following<br>options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0010/C0010 = 1, only C0060 and C0080 shall be filled in for R0100.|

5.5.2023 EN Official Journal of the European Union L 120/1389

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0020/C0010|Simplifications used –<br>health longevity risk|Identify whether an undertaking within the scope of group supervision used<br>simplifications for the calculation of health longevity risk. The following<br>options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0020/C0010 = 1, only C0060 and C0080 shall be filled in for R0200.|
|R0030/C0010|Simplifications used:<br>health disability–<br>morbidity risk – Medical<br>expense|Identify whether an undertaking within the scope of group supervision used<br>simplifications for the calculation of health disability morbidity risk – Medical<br>expense. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0030/C0010 = 1, only C0060/R0310 and C0080/R0310 shall be filled in.|
|R0040/C0010|Simplifications used:<br>health disability–<br>morbidity risk – Income<br>protection|Identify whether an undertaking within the scope of group supervision used<br>simplifications for the calculation of health disability morbidity risk – Income<br>protection. The following options shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0040/C0010 = 1, only C0060 and C0080 shall be filled in for R0340.|
|R0050/C0010|Simplifications used: SLT<br>lapse risk|Identify whether an undertaking within the scope of group supervision used<br>simplifications for the calculation of lapse risk. The following options shall be<br>used:<br>1 – Simplification for the purposes of Article 102<br>2 – Simplification for the purposes of Article 102a<br>9 – Simplifications not used<br>Options 1 and 2 may be used simultaneously.<br>Where R0050/C0010 = 1, only C0060 and C0080 shall be filled in for R0400 to<br>R0420.|

L 120/1390 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0051/C0010|Simplifications – NSLT<br>lapse risk|Identify whether an undertaking within the scope of group for the SCR calculation<br>used simplifications for the calculation of lapse risk. The following options shall<br>be used:<br>1 – Simplification for the purposes of Article 96a<br>9 – Simplifications not used|
|R0060/C0010|Simplifications used:<br>health expense risk|Identify whether an undertaking within the scope of group supervision used<br>simplifications for the calculation of health expense risk. The following options<br>shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0060/C0010 = 1, only C0060 and C0080 shall be filled in for R0500.|
|_SLT health under­_<br>_writing risk_|||
|R0100/C0020|Initial absolute values<br>before shock – Assets –<br>Health mortality risk|This is the absolute value of the assets sensitive to health mortality risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0100/C0030|Initial absolute values<br>before shock – Liabilities<br>– Health mortality risk|This is the absolute value of liabilities sensitive to health mortality risk, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0100/C0040|Absolute values after<br>shock – Assets – Health<br>mortality risk|This is the absolute value of the assets sensitive to health mortality risk charge,<br>after the shock (i.e. permanent increase in mortality rates).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0100/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>mortality risk|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health mortality risk charge, after the shock (i.e.<br>permanent increase in mortality rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0100/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Health mortality risk|This is the net capital charge for health mortality risk, after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0010/C0010 = 1, this item represents net capital charge for health mortality<br>risk calculated using simplifications.|

5.5.2023 EN Official Journal of the European Union L 120/1391

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0100/C0070|Absolute value after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>mortality risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to health mortality risk charge, after the shock<br>(permanent increase in mortality rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0100/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Health mortality risk|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health mortality risk.<br>If R0010/C0010 = 1, this item represents gross capital charge for health mortality<br>risk calculated using simplifications.|
|R0200/C0020|Initial absolute values<br>before shock – Assets –<br>Health longevity risk|This is the absolute value of the assets sensitive to health longevity risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0200/C0030|Initial absolute values<br>before shock – Liabilities<br>– Health longevity risk|This is the absolute value of liabilities sensitive to health longevity risk, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0200/C0040|Absolute values after<br>shock – Assets – Health<br>longevity risk|This is the absolute value of the assets sensitive to health longevity risk after the<br>shock (i.e. permanent decrease in mortality rates).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0200/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>longevity risk|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health longevity risk, after the shock (i.e.<br>permanent decrease in mortality rates.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0200/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Health longevity risk|This is the net capital charge for health longevity risk, after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0020/C0010 = 1, this item represents net capital charge for health longevity<br>risk calculated using simplifications.|

L 120/1392 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0200/C0070|Absolute value after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>longevity risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to health longevity risk, after the shock (permanent<br>decrease in mortality rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0200/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Health longevity risk|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health longevity risk.<br>If R0020/C0010 = 1, this item represents gross capital charge for health longevity<br>risk calculated using simplifications.|
|R0300/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Health disability –<br>morbidity risk|This is the net capital charge for health disability – morbidity risk, after<br>adjustment for the loss absorbing capacity of technical provisions.|
|R0300/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Health disability –<br>morbidity risk|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health disability – morbidity risk.|
|R0310/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Health disability –<br>morbidity risk – Medical<br>expense|This is the net capital charge for health disability – morbidity risk – Medical<br>expense, after adjustment for the loss absorbing capacity of technical provisions.<br>If R0030/C0010 = 1, this item represents net capital charge for health disability –<br>morbidity risk – Medical expense calculated using simplifications.|
|R0310/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Health disability –<br>morbidity risk – Medical<br>expense|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health disability – morbidity risk – Medical expense.<br>If R0030/C0010 = 1, this item represents gross capital charge for health disability<br>– morbidity risk – Medical expense calculated using simplifications.|
|R0320/C0020|Initial absolute values<br>before shock – Assets –<br>Health disability –<br>morbidity risk – Medical<br>expense – increase of<br>medical payments|This is the absolute value of the assets sensitive to health disability – morbidity<br>risk – Medical expense charge due to an increase of medical payments, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.<br>If R0030/C0010 = 1, this row shall not be filled in.|

5.5.2023 EN Official Journal of the European Union L 120/1393

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0320/C0030|Initial absolute values<br>before shock – Liabilities<br>– Health disability –<br>morbidity risk – Medical<br>expense – increase of<br>medical payments|This is the absolute value of liabilities sensitive to health disability – morbidity risk<br>– Medical expense charge due to an increase of medical payments, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0320/C0040|Absolute values after<br>shock – Assets – Health<br>disability – morbidity<br>risk – Medical expense –<br>increase of medical<br>payments|This is the absolute value of the assets sensitive to health disability – morbidity<br>risk – Medical expense charge due to an increase of medical payments, after the<br>shock (i.e. as prescribed by standard formula).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0320/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>disability – morbidity<br>risk – Medical expense –<br>increase of medical<br>payments|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health disability – morbidity risk – Medical<br>expense charge due to an increase of medical payments, after the shock (i.e. as<br>prescribed by standard formula).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0320/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Health disability –<br>morbidity risk – Medical<br>expense – increase of<br>medical payments|This is the net capital charge for health disability – morbidity risk – Medical<br>expense – increase of medical payments, after adjustment for the loss absorbing<br>capacity of technical provisions. If R0030/C0010 = 1, this row shall not be filled<br>in.|
|R0320/C0070|Absolute value after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>disability – morbidity<br>risk – Medical expense –<br>increase of medical<br>payments|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) underlying health disability – morbidity risk – Medical<br>expense charge expenses – increase of medical payments, after the shock (i.e. as<br>prescribed by standard formula) as used to compute the risk.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.<br>If R0030/C0010 = 1, this row shall not be filled in.|

L 120/1394 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0320/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Health disability –<br>morbidity risk – Medical<br>expense – increase of<br>medical payments|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health disability – morbidity risk – Medical expense – increase of<br>medical payments.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0330/C0020|Initial absolute values<br>before shock – Assets –<br>Health disability –<br>morbidity risk – Medical<br>expense – decrease of<br>medical payments|This is the absolute value of the assets sensitive to health disability – morbidity<br>risk – Medical expense charge due to an decrease of medical payments, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0330/C0030|Initial absolute values<br>before shock – Liabilities<br>– Health disability –<br>morbidity risk – Medical<br>expense – decrease of<br>medical payments|This is the absolute value of liabilities sensitive to health disability – morbidity risk<br>– Medical expense charge due to an decrease of medical payments, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0330/C0040|Absolute values after<br>shock – Assets – Health<br>disability – morbidity<br>risk – Medical expense –<br>decrease of medical<br>payments|This is the absolute value of the assets sensitive to health disability – morbidity<br>risk – Medical expense charge due to an decrease of medical payments, after the<br>shock (i.e. as prescribed by standard formula).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0330/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>disability – morbidity<br>risk – Medical expense –<br>decrease of medical<br>payments|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health disability – morbidity risk – Medical<br>expense charge due to an decrease of medical payments, after the shock (i.e. as<br>prescribed by standard formula).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0330/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Health disability –<br>morbidity risk – Medical<br>expense – decrease of<br>medical payments|This is the net capital charge for health disability – morbidity risk – Medical<br>expense – decrease of medical payments, after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0030/C0010 = 1, this row shall not be filled in.|

5.5.2023 EN Official Journal of the European Union L 120/1395

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0330/C0070|Absolute value after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>disability – morbidity<br>risk – Medical expense –<br>decrease of medical<br>payments|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) underlying health disability – morbidity risk – Medical<br>expense charge – decrease of medical payments, after the shock (i.e. as prescribed<br>by standard formula) as used to compute the risk.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0330/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Health disability –<br>morbidity risk – Medical<br>expense – increase of<br>medical payments|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health disability – morbidity risk – Medical expense – decrease of<br>medical payments.<br>If R0030/C0010 = 1, this row shall not be filled in.|
|R0340/C0020|Initial absolute values<br>before shock – Assets –<br>Health disability –<br>morbidity risk – Income<br>protection|This is the absolute value of the assets sensitive to health disability – morbidity<br>risk – Income protection, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0340/C0030|Initial absolute values<br>before shock – Liabilities<br>– Health disability –<br>morbidity risk – Income<br>protection|This is the absolute value of liabilities sensitive to health disability – morbidity risk<br>– Income protection charge, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0340/C0040|Absolute values after<br>shock – Assets – Health<br>disability – morbidity<br>risk – Income protection|This is the absolute value of the assets sensitive to health disability – morbidity<br>risk – Income protection charge, after the shock (i.e. as prescribed by standard<br>formula).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

L 120/1396 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0340/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>disability – morbidity<br>risk – Income protection|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health disability – morbidity risk – Income<br>protection, after the shock (i.e. as prescribed by standard formula).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0340/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Health disability –<br>morbidity risk – Income<br>protection|This is the net capital charge for health disability – morbidity risk – Income<br>protection, after adjustment for the loss absorbing capacity of technical provi­<br>sions.<br>If R0040/C0010 = 1, this item represents net capital charge for health disability –<br>morbidity risk – Income protection calculated using simplifications.|
|R0340/C0070|Absolute value after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>disability – morbidity<br>risk – Income protection|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) underlying health disability – morbidity risk – Income<br>protection charge, after the shock (i.e. as prescribed by standard formula) as<br>used to compute the risk.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0340/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Health disability –<br>morbidity risk – Income<br>protection|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health disability – morbidity risk – Income protection.<br>If R0040/C0010 = 1, this item represents gross capital charge for health disability<br>– morbidity risk – Income protection calculated using simplifications.|
|R0400/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>SLT Health lapse risk|This is the overall net capital charge for SLT health lapse risk referred to in Title I<br>Chapter V Section 4 of Delegated Regulation (EU) 2015/35, after adjustment for<br>the loss absorbing capacity of technical provisions.|
|R0400/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>SLT Health lapse risk|This is the overall gross capital charge (before the loss absorbing capacity for<br>technical provisions) for SLT health lapse risk referred to in Title I Chapter V<br>Section 4 of Delegated Regulation (EU) 2015/35.|
|R0410/C0020|Initial absolute values<br>before shock – Assets –<br>SLT health lapse risk–<br>risk of increase in lapse|This is the absolute value of the assets sensitive to the risk of an increase in lapse<br>rates, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

5.5.2023 EN Official Journal of the European Union L 120/1397

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0410/C0030|Initial absolute values<br>before shock – Liabilities<br>– SLT health lapse risk –<br>risk of increase in lapse|This is the absolute value of liabilities sensitive to the risk of an increase in lapse<br>rates, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0410/C0040|Absolute values after<br>shock – Assets – SLT<br>health lapse risk –risk of<br>increase in lapse|This is the absolute value of the assets sensitive to the risk of an increase in lapse<br>rates after the shock (i.e. permanent increase in the rates of lapse).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0410/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – SLT health<br>lapse risk –risk of<br>increase in lapse|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to the risk of an increase in lapse rates, after the<br>shock (i.e. permanent increase of the rates of lapse).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0410/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>SLT health lapse risk –<br>risk of increase in lapse|This is the net capital charge for the risk of a permanent increase in lapse rates,<br>after adjustment for the loss absorbing capacity of technical provisions.<br>If R0050/C0010 = 1, this item represents net capital charge for a permanent<br>increase in SLT health lapse rates referred to in Title I Chapter V Section 4 of<br>Delegated Regulation (EU) 2015/35, calculated using simplified calculation for SLT<br>health lapse rate|
|R0410/C0070|Absolute value after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – SLT health<br>lapse risk – risk of<br>increase in lapse|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) underlying the risk of a permanent increase in lapse rates,<br>after the shock (permanent increase in lapse rates) as used to compute the risk.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0410/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>SLT health lapse risk –<br>risk of increase in lapse|This is the gross capital charge (excluding the loss absorbing capacity for technical<br>provisions) for the risk of a permanent increase in lapse rates.<br>If R0050/C0010 = 1, this item represents gross capital charge for a permanent<br>increase in lapse rates, calculated using simplified calculation for SLT health lapse<br>rate referred to in Title I Chapter V Section 4 of Delegated Regulation (EU)<br>2015/35.|
|R0420/C0020|Initial absolute values<br>before shock – Assets –<br>SLT health lapse risk–<br>risk of decrease in lapse|This is the absolute value of the assets sensitive to the risk of a permanent<br>decrease in lapse rates, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

L 120/1398 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0420/C0030|Initial absolute values<br>before shock – Liabilities<br>– SLT health lapse risk –<br>risk of decrease in lapse|This is the absolute value of liabilities sensitive to the risk of a permanent decrease<br>in lapse rates, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0420/C0040|Absolute values after<br>shock – Assets – SLT<br>health lapse risk –risk of<br>decrease in lapse|This is the absolute value of the assets sensitive to the risk of a permanent<br>decrease in lapse rates, after the shock (i.e. permanent decrease in the rates of<br>lapse).<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0420/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – SLT health<br>lapse risk –risk of<br>decrease in lapse|This is the absolute value of the liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to the risk of a permanent decrease in lapse rates,<br>after the shock (i.e. permanent decrease of the rates of lapse).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0420/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>SLT health lapse risk –<br>risk of decrease in lapse|This is the net capital charge for the risk of a permanent decrease in lapse rates,<br>after adjustment for the loss absorbing capacity of technical provisions.<br>If R0050/C0010 = 1, this item represents net capital charge for a permanent<br>decrease in SLT health rates referred to in Title I Chapter V Section 4 of<br>Delegated Regulation (EU) 2015/35, calculated using simplified calculation for<br>SLT health lapse rate|
|R0420/C0070|Absolute value after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – SLT health<br>lapse risk –risk of<br>decrease in lapse|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to the risk of a permanent decrease in lapse rates,<br>after the shock (permanent decrease in lapse rates).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0420/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>SLT health lapse risk –<br>risk of decrease in lapse|This is the gross capital charge (before the loss absorbing capacity for technical<br>provisions) for the risk of a permanent decrease in lapse rates<br>If R0050/C0010 = 1, this item represents gross capital charge for a permanent<br>decrease in SLT health rates referred to in Title I Chapter V Section 4 of Delegated<br>Regulation (EU) 2015/35, calculated using simplified calculation for SLT health<br>lapse rate.|

5.5.2023 EN Official Journal of the European Union L 120/1399

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0430/C0020|Initial absolute values<br>before shock – Assets –<br>SLT health lapse risk–<br>mass lapse risk|This is the absolute value of the assets sensitive to mass lapse risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0430/C0030|Initial absolute values<br>before shock – Liabilities<br>– SLT health lapse risk –<br>mass lapse risk|This is the absolute value of liabilities sensitive to mass lapse risk, before the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0430/C0040|Absolute values after<br>shock – Assets – SLT<br>health lapse risk – mass<br>lapse risk|This is the absolute value of the assets sensitive to mass lapse risk, after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0430/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – SLT health<br>lapse risk – mass lapse<br>risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to mass lapse risk, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0430/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>SLT health lapse risk –<br>mass lapse risk|This is the net capital charge for SLT health lapse risk – mass lapse risk, referred<br>to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, after<br>adjustment for the loss absorbing capacity of technical provisions.|
|R0430/C0070|Absolute value after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>lapse risk – mass lapse<br>risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to mass lapse risk, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0430/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>SLT health lapse risk –<br>mass lapse risk|This is the gross capital charge (excluding the loss absorbing capacity for technical<br>provisions) for SLT health lapse risk – mass lapse risk referred to in Title I<br>Chapter V Section 4 of Delegated Regulation (EU) 2015/35.|

L 120/1400 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0500/C0020|Initial absolute values<br>before shock – Assets –<br>Health expense risk|This is the absolute value of the assets sensitive to expense risk, before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0500/C0030|Initial absolute values<br>before shock – Liabilities<br>– Health expense risk|This is the absolute value of liabilities sensitive to expense risk, before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0500/C0040|Absolute values after<br>shock – Assets – Health<br>expense risk|This is the absolute value of the assets sensitive to health expense risk, after the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0500/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>expense risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health expense risk, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0500/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Health expense risk|This is the net capital charge for health expense risk, after adjustment for the loss<br>absorbing capacity of technical provisions.<br>If R0060/C0010 = 1, this item represents net capital charge for health expense<br>risk calculated using simplified calculations.|
|R0500/C0070|Absolute value after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>expense risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to expense risk charge, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0500/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Health expense risk|This is the gross capital charge (excluding the loss absorbing capacity of technical<br>provisions) for health expense risk.<br>If R0060/C0010 = 1, this item represents gross capital charge for health expense<br>risk calculated using simplified calculations.|
|R0600/C0020|Initial absolute values<br>before shock – Assets –<br>Health revision risk|This is the absolute value of the assets sensitive to health revision risk, before the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

5.5.2023 EN Official Journal of the European Union L 120/1401

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0600/C0030|Initial absolute values<br>before shock – Liabilities<br>–Health revision risk|This is the absolute value of liabilities sensitive to health revision risk charge,<br>before the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0600/C0040|Absolute values after<br>shock – Assets – Health<br>revision risk|This is the absolute value of the assets sensitive to health revision risk, after the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0600/C0050|Absolute values after<br>shock – Liabilities (after<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>revision risk|This is the absolute value of liabilities (after the loss absorbing capacity of<br>technical provisions) sensitive to health revision risk, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0600/C0060|Absolute value after<br>shock – Net solvency<br>capital requirement –<br>Health revision risk|This is the net capital charge for health revision risk, after adjustment for the loss<br>absorbing capacity of technical provisions.|
|R0600/C0070|Absolute value after<br>shock – Liabilities (before<br>the loss absorbing<br>capacity of technical<br>provisions) – Health<br>revision risk|This is the absolute value of the liabilities (before the loss absorbing capacity of<br>technical provisions) sensitive to health revision risk charge, after the shock (i.e. as<br>prescribed by standard formula, a % increase in the annual amount payable for<br>annuities exposed to revision risk).<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0600/C0080|Absolute value after<br>shock – Gross solvency<br>capital requirement –<br>Health revision risk|This is the gross capital charge (before the loss absorbing capacity of technical<br>provisions) for health revision risk.|
|R0700/C0060|Diversification within<br>SLT health underwriting<br>risk module – Net|This is the diversification effect within the SLT health underwriting risk module<br>referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35,<br>as a result of the aggregation of the net capital requirements (after adjustment for<br>the loss absorbing capacity of technical provisions) of the single risk sub–modules.<br>Diversification shall be reported as a negative value if they reduce the capital<br>requirement.|

L 120/1402 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0700/C0080|Diversification within<br>SLT health underwriting<br>risk module – Gross|This is the diversification effect within the SLT health underwriting risk module<br>referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35,<br>as a result of the aggregation of the gross capital requirements (before the loss<br>absorbing capacity of technical provisions) of the single risk sub–modules.<br>Diversification shall be reported as a negative value if they reduce the capital<br>requirement.|
|R0800/C0060|Net solvency capital<br>requirements – SLT<br>health underwriting risk|This is the total net capital charge for SLT health underwriting risk referred to in<br>Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35, after<br>adjustment of the loss absorbing capacity of technical provisions.|
|R0800/C0080|Gross solvency capital –<br>SLT health underwriting<br>risk|This is the total gross capital charge for SLT health underwriting risk, before<br>adjustment of the loss absorbing capacity of technical provisions.|
|_Further details on_<br>_revision risk_|||
|R0900/C0090|Revision shock USP|Revision shock – group specific parameter as calculated by the group and<br>approved by the supervisory authority.<br>This item is not reported where no group specific parameter is used.|
|_NSLT health premium_<br>_and reserve risk_|||
|R1000–R1030/<br>C0100|Standard deviation for<br>premium risk – USP|This is the group specific standard deviation for premium risk for each lines of<br>business and its proportional reinsurance as calculated by the group and approved<br>or prescribed by the supervisory authority.<br>This item is not reported where no group specific parameter is used.|
|R1000–R1030/<br>C0110|USP Standard Deviation<br>gross/net|Identify if the USP standard Deviation was applied gross or net. One of the<br>options in the following closed list shall be used:<br>1 – USP gross<br>2 – USP net|
|R1000–R1030/<br>C0120|Standard deviation for<br>premium risk – USP –<br>Adjustment factor for<br>non – proportional<br>reinsurance|This is the group specific adjustment factor for non–proportional reinsurance of<br>each line of business, as defined in Annex I to Delegated Regulation (EU)<br>2015/35, which allows groups to take into account the risk–mitigating effect of<br>particular per risk excess of loss reinsurance – as calculated by the group and<br>approved or prescribed by the supervisory authority<br>Where no group specific parameter is used, this cell shall be left blank.|

5.5.2023 EN Official Journal of the European Union L 120/1403

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1000–R1030/<br>C0130|Standard deviation for<br>reserve risk – USP|This is the group specific standard deviation for reserve risk for each line of<br>business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and its<br>proportional reinsurance as calculated by the group and approved or prescribed<br>by the supervisory authority.<br>This item is not reported where no group specific parameter is used.|
|R1000–R1030/<br>C0140|Volume measure for<br>premium and reserve risk<br>– volume measure for<br>premium risk: Vprem|The volume measure for premium risk for each line of business, as defined in<br>Annex I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance|
|R1000–R1030/<br>C0150|Volume measure for<br>premium and reserve risk<br>–Volume measure reserve<br>risk: Vres|The volume measure for reserve risk for each line of business, as defined in Annex<br>I to Delegated Regulation (EU) 2015/35, and its proportional reinsurance|
|R1000–R1030/<br>C0160|Volume measure for<br>premium and reserve risk<br>– Geographical Diversifi­<br>cation|This represents the geographical diversification to be used for the volume measure<br>for premium and reserve risk for each line of business, as defined in Annex I to<br>Delegated Regulation (EU) 2015/35, and its proportional reinsurance.<br>If the factor for geographical diversification is not calculated, then this item is set<br>to the default value of 1.|
|R1000–R1030/<br>C0170|Volume measure for<br>premium and reserve<br>risk – V|The volume measure for NSLT health premium and reserve risk referred to in Title<br>I Chapter V Sections 4 and 12 of Delegated Regulation (EU) 2015/35, for each<br>line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and<br>its proportional reinsurance.|
|R1040/C0170|Total Volume measure<br>for premium and reserve<br>risk – V|The total volume measure for premium and reserve risk, equal to the sum of the<br>volume measures for premium and reserve risk for all lines of business.|
|R1050/C0100|Combined standard devi­<br>ation|This is the combined standard deviation for premium and reserve risk for all<br>segments.|
|R1100/C0180|Solvency capital<br>requirement – NSLT<br>health premium and<br>reserve risk|This is the total capital charge for the NSLT health premium and reserve risk sub<br>module referred to in Title I Chapter V Sections 4 and 12 of Delegated Regulation<br>(EU) 2015/35.|
|R1200/C0190|Initial absolute values<br>before shock – Assets –<br>Lapse risk|This is the absolute value of the assets sensitive to the NSLT health lapse risk<br>referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35,<br>before the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|

L 120/1404 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1200/C0200|Initial absolute values<br>before shock – Liabilities<br>– Lapse risk|This is the absolute value of liabilities sensitive to the NSLT health lapse risk<br>referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35,<br>before the shock.<br>The amount of TP shall be net of reinsurance and SPV recoverables.|
|R1200/C0210|Absolute values after<br>shock – Assets – Lapse<br>risk|This is the absolute value of the assets sensitive to the NSLT health lapse risk<br>referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35,<br>after the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R1200/C0220|Absolute values after<br>shock Liabilities – Lapse<br>risk|This is the absolute value of the liabilities sensitive to lapse risk, after the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R1200/C0230|Absolute value after<br>shock– Solvency capital<br>requirement – Lapse risk|This is the capital charge for NSLT health lapse risk referred to in Title I Chapter<br>V Section 4 of Delegated Regulation (EU) 2015/35.|
|R1300/C0240|Diversification within<br>NSLT health under­<br>writing risk – gross|This is the diversification effect within the NSLT health underwriting risk sub–<br>module referred to in Title I Chapter V Section 4 of Delegated Regulation (EU)<br>2015/35, as a result of the aggregation of the capital requirements for NSLT<br>health premium and reserve risk and NSLT health lapse risk.<br>Diversification shall be reported as a negative value if they reduce the capital<br>requirement.|
|R1400/C0240|Total solvency capital<br>requirement for NSLT<br>health underwriting|This is the total capital charge for the NSLT health underwriting risk sub module<br>referred to in Title I Chapter V Section 4 of Delegated Regulation (EU) 2015/35.|
|_Health catastrophe risk_|||
|R1500/C0250|Net solvency capital<br>requirement for health<br>catastrophe risks – Mass<br>accident risk sub module|The net solvency capital requirement for the mass risk sub–module calculated<br>after loss absorbing capacity of technical provisions|
|R1500/C0260|Gross solvency capital<br>requirement for health<br>catastrophe risks – Mass<br>accident risk sub module|The gross solvency capital requirement for the mass risk sub–module, calculated<br>before loss absorbing capacity of technical provisions.|

5.5.2023 EN Official Journal of the European Union L 120/1405

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1510/C0250|Net solvency capital<br>requirement for health<br>catastrophe risks –<br>Accident concentration<br>risk|The net solvency capital requirement for the accident concentration risk sub–<br>module, calculated after loss absorbing capacity of technical provisions|
|R1510/C0260|Gross solvency capital<br>requirement for health<br>catastrophe risks–<br>Accident concentration<br>risk|The gross solvency capital requirement for the accident concentration risk sub–<br>module calculated before loss absorbing capacity of technical provisions.|
|R1520/C0250|Net solvency capital<br>requirement for health<br>catastrophe risks –<br>Pandemic risk|The net solvency capital requirement for the pandemic risk sub–module,<br>calculated after loss absorbing capacity of technical provisions.|
|R1520/C0260|Gross solvency capital<br>requirement for health<br>catastrophe risks –<br>Pandemic risk|The gross solvency capital requirement for the pandemic risk sub–module is<br>calculated before loss absorbing capacity of technical provisions.|
|R1530/C0250|Diversification within<br>health catastrophe risk –<br>Net|This is the diversification effect within the health catastrophe risk sub–module as a<br>result of the aggregation of the capital requirements for the risks of a mass<br>accident, accident concentration and pandemic risk, calculated after loss<br>absorbing capacity of technical provisions|
|R1530/C0260|Diversification within<br>health catastrophe risk –<br>Gross|This is the diversification effect within the health catastrophe risk sub–module as a<br>result of the aggregation of the capital requirements for the risks of a mass<br>accident, accident concentration and pandemic risk, calculated after loss<br>absorbing capacity of technical provisions.|
|R1540/C0250|Total net solvency capital<br>requirement for health<br>catastrophe risk|This is the total net capital charge (after loss absorbing capacity of technical<br>provisions) for the health catastrophe risk sub–module|
|R1540/C0260|Total gross solvency<br>capital requirement for<br>health catastrophe risk|This is the total gross capital charge for the health catastrophe risk sub – module<br>(before loss absorbing capacity of technical provisions)|
|_Total health under­_<br>_writing risk_|||

L 120/1406 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R1600/C0270|Diversification within<br>health underwriting risk<br>module – Net|This is the diversification effect within the health underwriting risk sub–module as<br>a result of the aggregation of the capital requirements SLT health underwriting<br>risk sub–module, NSLT health underwriting risk sub–module and health catas­<br>trophe risk sub–module, referred to in Title I Chapter V Section 4 of Delegated<br>Regulation (EU) 2015/35, calculated after loss absorbing capacity of technical<br>provision.|
|R1600/C0280|Diversification within<br>health underwriting risk<br>module – Gross|This is the diversification effect within the health underwriting risk sub–module as<br>a result of the aggregation of the capital requirements SLT health underwriting<br>risk sub–module, NSLT health underwriting risk sub–module and health catas­<br>trophe risk sub–module, referred to in Title I Chapter V Section 4 of Delegated<br>Regulation (EU) 2015/35, calculated before loss absorbing capacity of technical<br>provisions.|
|R1700/C0270|Total net solvency capital<br>requirement for health<br>underwriting risk|This is the total net solvency capital requirement for the health underwriting risk<br>module.|
|R1700/C0280|Total gross solvency<br>capital requirement for<br>health underwriting risk|This is the total gross solvency capital requirement for the health underwriting<br>risk module.|

_**S.26.05 – Solvency Capital Requirement – Non–Life underwriting risk**_

_General comments:_

This section relates to the 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 an 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.

5.5.2023 EN Official Journal of the European Union L 120/1407

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7),<br>to provide an estimate of the SCR using standard formula. One of the options in<br>the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|
|Z0020|Ring–fenced fund,<br>matching adjustment<br>portfolio or remaining<br>part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking within the<br>scope of group supervision and must be consistent over time and with the fund/<br>portfolio number reported in other templates.|
|R0010/C0010|Captives simplifications –<br>non life premium and<br>reserve risk|Identify whether a captive undertaking within the scope of group supervision used<br>simplifications for the calculation of non–life premium and reserve risk. One of<br>the options in the following closed list shall be used:<br>1 – Simplifications used<br>2 – Simplifications not used<br>If R0010/C0010 = 1, only C0060, C0070 and C0090 shall be filled in for R0100<br>– R0230.|
|R0011/C0010|Simplifications used –<br>non-life lapse risk|Identify whether an undertaking within the scope of group for the SCR calculation<br>used simplifications for the calculation of non-life underwriting risk. The<br>following options shall be used:<br>1 – Simplification for the purposes of Article 90a<br>9 – Simplification not used|

L 120/1408 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|_Non–life premium and_<br>_Reserve Risk_|||
|R0100–R0210/<br>C0020|Standard deviation for<br>premium risk – USP<br>Standard Deviation|This is the group specific standard deviation for premium risk for each segment as<br>calculated by the group and approved or prescribed by the supervisory authority.<br>This item is not reported where no group specific parameter is used.|
|R0100–R0210/<br>C0030|USP Standard Deviation<br>gross/net|Identify if the USP standard Deviation was applied gross or net. One of the<br>options in the following closed list shall be used:<br>1 – USP gross<br>2 – USP net|
|R0100–R0210/<br>C0040|Standard deviation for<br>premium risk – USP –<br>Adjustment factor for<br>non – proportional<br>reinsurance|This is the group specific adjustment factor for non – proportional reinsurance of<br>each segment allows groups to take into account the risk – mitigating effect of<br>particular per risk excess of loss reinsurance – as calculated by the group and<br>approved or prescribed by the supervisory authority.<br>This item is not reported where no group specific parameter is used.|
|R0100–R0210/<br>C0050|Standard deviation for<br>reserve risk – USP|This is the group specific standard deviation for reserve risk each segment as<br>calculated by the group and approved or prescribed by the supervisory authority.<br>This item is not reported where no group specific parameter is used.|
|R0100–R0210/<br>C0060|Volume measure for<br>premium and reserve risk<br>– volume measure for<br>premium risk: Vprem|The volume measure for premium risk for each line of business as defined in<br>Annex I to Delegated Regulation (EU) 2015/35.|
|R0100–R0210/<br>C0070|Volume measure for<br>premium and reserve risk<br>–Volume measure reserve<br>risk: Vres|The volume measure for reserve risk for each segment, equal to the best estimate<br>for the provisions for claims outstanding for the segment, after deduction of the<br>amount recoverable from reinsurance contracts and special purpose vehicles.|
|R0100–R0210/<br>C0080|Volume measure for<br>premium and reserve risk<br>– Geographical Diversifi­<br>cation —|Geographical diversification used for the volume measure for each segment<br>If the factor for geographical diversification is not calculated, then this item is set<br>to the default value of 1.|
|R0100–R0210/<br>C0090|Volume measure for<br>premium and reserve risk<br>– V|The volume measure for non – life premium and reserve risk for each segment<br>If R0010/C0010 = 1, this item shall represent the capital requirement for non –<br>life premium and reserve risk of particular segment calculated using simplifica­<br>tions|

5.5.2023 EN Official Journal of the European Union L 120/1409

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0220/C0090|Total Volume measure<br>for premium and reserve<br>risk|The total volume measure for premium and reserve risk, equal to the sum of the<br>volume measures for premium and reserve risk for all segments.|
|R0230/C0020|Combined standard devi­<br>ation|This is the combined standard deviation for premium and reserve risk for all<br>segments.|
|R0300/C0100|Total solvency capital<br>requirement for non –<br>life premium and reserve<br>risk|This is the total solvency capital charge for the non–life premium and reserve risk<br>sub module.|
|_Non–life lapse risk_|||
|R0400/C0110|Initial absolute values<br>before shock – Assets –<br>Non–life underwriting<br>risk – Lapse risk|This is the absolute value of the assets sensitive to the non–life lapse risk, before<br>the shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0400/C0120|Initial absolute values<br>before shock – Liabilities<br>– Non–life underwriting<br>risk – Lapse risk|This is the absolute value of liabilities sensitive to the non–life lapse risk, before<br>the shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0400/C0130|Absolute values after<br>shock – Assets – Non–<br>life underwriting risk –<br>Lapse risk|This is the absolute value of the assets sensitive to non–life lapse risk, after the<br>shock.<br>Recoverables from reinsurance and SPVs shall not be included in this cell.|
|R0400/C0140|Absolute values after<br>shock – Liabilities –<br>Non–life underwriting<br>risk – Lapse risk|This is the absolute value of the liabilities sensitive to non–life lapse risk, after the<br>shock.<br>The amount of Technical Provisions shall be net of reinsurance and SPV recover­<br>ables.|
|R0400/C0150|Solvency capital<br>requirement – Non–life<br>underwriting risk – Lapse<br>risk|This is the capital charge for non–life underwriting lapse risk.|
|_Non–life catastrophe_<br>_ris_k|||

L 120/1410 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0500/C0160|Solvency capital<br>requirement for non–life<br>catastrophe risk|This is the total non–life catastrophe risk capital requirement.|
|_Total non–life under­_<br>_writing risk_|||
|R0600/C0160|Diversification within<br>non–life underwriting<br>risk module|This is the diversification effect within the non–life underwriting risk sub–module<br>as a result of the aggregation of the capital requirements premium and reserve<br>risk, catastrophe risk and lapse risk.<br>Diversification shall be reported as a negative value if they reduce the capital<br>requirement.|
|R0700/C0160|Total capital requirement<br>for non–life underwriting<br>risk|This is the solvency capital requirement for non–life underwriting risk sub<br>module.|

_**S.26.06 – Solvency Capital Requirements – Operational risk**_

_General comments:_

This section relates to the 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 an 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.

5.5.2023 EN Official Journal of the European Union L 120/1411

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7), to<br>provide an estimate of the SCR using standard formula. One of the options in the<br>following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|
|Z0020|Ring–fenced fund,<br>matching adjustment<br>portfolio or remaining<br>part|Identifies whether the reported figures are with regard to a RFF, matching adjustment<br>portfolio or to the remaining part. One of the options in the following closed list shall<br>be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking within the scope<br>of group supervision and must be consistent over time and with the fund/portfolio<br>number reported in other templates.|
|R0100/C0020|Life gross technical<br>provisions (excluding risk<br>margin) (other than unit-<br>linked or index-linked)|This is technical provisions for life insurance obligations, excluding unit-linked. For<br>these purposes, technical provisions shall not include the risk margin, and shall be<br>without deduction of recoverables from reinsurance contracts and special purpose<br>vehicles.|
|R0110/C0020|Life gross technical<br>provisions unit–linked<br>(excluding risk margin)|This is technical provisions for life insurance obligations where the investment risk is<br>borne by the policyholders. For these purposes, technical provisions shall not include<br>the risk margin, and shall be without deduction of recoverables from reinsurance<br>contracts and special purpose vehicles.|
|R0120/C0020|Non–life gross technical<br>provisions (excluding risk<br>margin)|This is technical provisions for non–life insurance obligations. For these purposes,<br>technical provisions shall not include the risk margin, and shall be without<br>deduction of recoverables from reinsurance contracts and special purpose vehicles.|
|R0130/C0020|Capital requirement for<br>operational risk based on<br>technical provisions|This is the capital requirement for operational risk based on technical provisions|

L 120/1412 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0200/C0020|Earned life gross<br>premiums (previous 12<br>months) (other than unit-<br>linked or index-linked)|Premium earned during the previous 12 months for life insurance obligations,<br>excluding unit-linked without deducting premium ceded to reinsurance|
|R0210/C0020|Earned life gross<br>premiums unit–linked<br>(previous 12 months)|Premium earned during the previous 12 months for life insurance obligations where the<br>investment risk is borne by the policyholders without deducting premium ceded to<br>reinsurance|
|R0220/C0020|Earned non–life gross<br>premiums (previous 12<br>months)|Premium earned during the previous 12 months for non–life insurance obligations,<br>without deducting premiums ceded to reinsurance|
|R0230/C0020|Earned life gross<br>premiums (12 months<br>prior to the previous 12<br>months) (other than unit-<br>linked or index-linked)|Premium earned during the 12 months prior to the previous 12 months for life<br>insurance obligations, excluding unit-linked without deducting premium ceded to<br>reinsurance|
|R0240/C0020|Earned life gross<br>premiums unit–linked<br>(12 months prior to the<br>previous 12 months)|Premium earned during the 12 months prior to the previous 12 months for life<br>insurance obligations where the investment risk is borne by the policy holders<br>without deducting premium ceded to reinsurance.|
|R0250/C0020|Earned non–life gross<br>premiums (12 months<br>prior to the previous 12<br>months)|Premium earned during the 12 months prior to the previous 12 months for non–life<br>insurance obligations, without deducting premiums ceded to reinsurance|
|R0260/C0020|Capital requirement for<br>operational risk based on<br>earned premiums|This is the capital requirement for operational risks based on earned premiums.|
|R0300/C0020|Capital requirement for<br>operational risk before<br>capping|This is the capital requirement for operational risk before capping adjustment|
|R0310/C0020|Cap based on Basic<br>Solvency Capital<br>Requirement|This is the result of the cap percentage applied to the Basic SCR.|

5.5.2023 EN Official Journal of the European Union L 120/1413

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0320/C0020|Capital requirement for<br>operational risk after<br>capping|This is the capital requirement for operational risk after capping adjustment.|
|R0330/C0020|Expenses incurred in<br>respect of unit linked<br>business (previous 12<br>months)|This is the amount of expenses incurred in the previous 12 months in respect of life<br>insurance where the investment risk is borne by the policyholders.|
|R0340/C0020|Total capital requirement<br>for operational risk|This is the capital charge for operational risk.|

_**S.26.07 – Solvency Capital Requirement – Simplifications**_

_General comments:_

This section relates to the 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 an 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.

L 120/1414 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0010|Article 112|Identifies whether the reported figures have been requested under Article 112(7),<br>to provide an estimate of the SCR using standard formula. One of the options in<br>the following closed list shall be used:<br>1 – Article 112(7) reporting<br>2 – Regular reporting|
|Z0020|Ring–fenced fund,<br>matching adjustment<br>portfolio or remaining<br>part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking within the<br>scope of group supervision and must be consistent over time and with the fund/<br>portfolio number reported in other templates.|
|Z0040|Currency for interest rate<br>risk (captives)|Identify the ISO 4217 alphabetic code of the currency of issue. Each currency<br>shall be reported in a different line.|
|_Market risk (including_<br>_captives)_|||
|R0010/C0010–<br>C0070|Spread risk (bonds and<br>loans) – Market value –<br>by credit quality step|Market value of the assets subject to a capital requirement for spread risk on<br>bonds and loans for each credit quality step where a credit assessment by a<br>nominated ECAI is available.|
|R0010/C0080|Spread risk (bonds and<br>loans) – Market value –<br>No rating available|Market value of the assets subject to a capital requirement for spread risk on<br>bonds and loans where no credit assessment by a nominated ECAI is available.|
|R0020/C0010–<br>C0070|Spread risk (bonds and<br>loans) – Modified<br>duration – by credit<br>quality step|Modified duration in years of the assets subject to a capital requirement for spread<br>risk on bonds and loans for each credit quality step where a credit assessment by<br>a nominated ECAI is available.|
|R0020/C0080|Spread risk (bonds and<br>loans) – Modified<br>duration – No rating<br>available|Modified duration in years of the assets subject to a capital requirement for spread<br>risk on bonds and loans where no credit assessment by a nominated ECAI is<br>available.|

5.5.2023 EN Official Journal of the European Union L 120/1415

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0030/C0090|Spread risk (bonds and<br>loans) – Increase in unit–<br>linked and index–linked<br>technical provisions|Increase in the technical provisions less risk margin for policies where the policy­<br>holders bear the investment risk with embedded options and guarantees that<br>would result from an instantaneous decrease in the value of the assets subject<br>to the capital requirement for spread risk on bonds according to the simplified<br>calculation.|
|_Interest rate risk (cap­_<br>_tives)_|||
|R0040/C0100|Interest rate risk (cap­<br>tives) – Capital<br>requirement – Interest<br>rate up – by currency|Capital requirement for the risk of an increase in the term structure of interest<br>rates according to the captive simplified calculation for each currency reported.|
|R0040/C0110|Interest rate risk (Cap­<br>tives) – Capital<br>requirement – Interest<br>rate down – by currency|Capital requirement for the risk of a decrease in the term structure of interest rates<br>according to the captive simplified calculation for each currency reported.|
|_Life underwriting risk_|||
|R0100/C0120|Mortality risk – Capital at<br>risk|Sum of positive capitals at risk as defined in Article 91 of Delegated Regulation<br>(EU) 2015/35 for all obligations subject to mortality risk.|
|R0100/C0160|Mortality risk – Average<br>rate t+1|Average mortality rate during the following 12 (t + 1) months weighted by sum<br>insured for policies with a positive capital at risk.|
|R0100/C0180|Mortality risk – Modified<br>duration|Modified duration in years of all payments payable on death included in the best<br>estimate for policies with a positive capital at risk.|
|R0110/C0150|Longevity risk – Best<br>estimate|Best estimate of obligations subject to longevity risk.|
|R0110/C0160|Longevity risk – Average<br>rate t+1|Average mortality rate during the following 12 months (t+1) weighted by sum<br>insured for policies where a decrease in the mortality rate leads to an increase in<br>technical provisions.|
|R0110/C0190|Longevity risk – Modified<br>duration|Modified duration in years of all payments to beneficiaries included in the best<br>estimate for policies where a decrease in the mortality rate leads to an increase in<br>technical provisions.|
|R0120/C0120|Disability–morbidity risk<br>– Capital at risk|Sum of positive capitals at risk as defined in Article 93 of Delegated Regulation<br>(EU) 2015/35 for all obligations subject to disability–morbidity risk.|

L 120/1416 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0120/C0130|Disability–morbidity risk<br>– Capital at risk t+1|Capital at risk as defined in R0120/C0120 after 12 months.|
|R0120/C0150|Disability–morbidity risk<br>– Best estimate|Best estimate of obligations subject to disability–morbidity risk.|
|R0120/C0160|Disability–morbidity risk<br>– Average rate t+1|Average disability–morbidity rate during the following 12 months (t+1) weighted<br>by sum insured for policies with a positive capital at risk.|
|R0120/C0170|Disability–morbidity risk<br>– Average rate t+2|Average disability–morbidity rate during the 12 months after the following<br>12 months (t+2) weighted by sum insured for policies with a positive capital at<br>risk.|
|R0120/C0180|Disability–morbidity risk<br>– Modified duration|Modified duration in years of all payments on disability–morbidity included in the<br>best estimate for policies with a positive capital at risk.|
|R0120/C0200|Disability–morbidity risk<br>– Termination rates|Expected termination rates during the following 12 months (t+1) for policies with<br>a positive capital at risk.|
|R0130/C0140|Lapse risk (up) –<br>Surrender strain|Sum of all positive surrender strains as defined in Article 95 of Delegated Regu­<br>lation (EU) 2015/35.|
|R0130/C0160|Lapse risk (up) – Average<br>rate t+1|Average lapse rate for policies with positive surrender strains.|
|R0130/C0190|Lapse risk (up) – Average<br>run off period|Average period in years over which the policies with a positive surrender strain<br>run off.|
|R0140/C0140|Lapse risk (down) –<br>Surrender strain|Sum of all negative surrender strains as defined in Article 95 of Delegated<br>Regulation (EU) 2015/35.|
|R0140/C0160|Lapse risk (down) –<br>Average rate t+1|Average lapse rate for policies with negative surrender strains.|
|R0140/C0190|Lapse risk (down) –<br>Average run off period|Average period in years over which the policies with a negative surrender strain<br>run off.|
|R0150/C0180|Life expense risk –<br>Modified duration|Modified duration in years of the cash flows included in the best estimate of life<br>insurance and reinsurance obligations.|
|R0150/C0210|Life expense risk –<br>Payments|Expenses paid related to life insurance and reinsurance during the last 12 months.|

5.5.2023 EN Official Journal of the European Union L 120/1417

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0150/C0220|Life expense risk –<br>Average inflation rate|Weighted average inflation rate included in the calculation of the best estimate of<br>those obligations, where the weights are based on the present value of expenses<br>included in the calculation of the best estimate for servicing existing life<br>obligations.|
|R0160/C0120|Life catastrophe risk –<br>Capital at risk|Sum of positive capitals at risk as defined in Article 96 of Delegated Regulation<br>(EU) 2015/35.|
|_Health underwriting_<br>_risk_|||
|R0200/C0120|Health mortality risk –<br>Capital at risk|Sum of positive capitals at risk as defined in Article 97 of Delegated Regulation<br>(EU) 2015/35 for all obligations subject to health mortality risk.|
|R0200/C0160|Health mortality risk –<br>Average rate t+1|Average mortality rate during the following 12 months (t+1) weighted by sum<br>insured for policies with a positive capital at risk.|
|R0200/C0180|Health mortality risk –<br>Modified duration|Modified duration in years of all payments payable on death included in the best<br>estimate for policies with a positive capital at risk.|
|R0210/C0150|Health longevity risk –<br>Best estimate|Best estimate of obligations subject to health longevity risk.|
|R0210/C0160|Health longevity risk –<br>Average rate t+1|Average mortality rate during the following 12 months (t+1) weighted by sum<br>insured for policies where a decrease in the mortality rate leads to an increase in<br>technical provisions.|
|R0210/C0180|Health longevity risk –<br>Modified duration|Modified duration in years of all payments to beneficiaries included in the best<br>estimate for policies where a decrease in the mortality rate leads to an increase in<br>technical provisions.|
|R0220/C0180|Health disability–<br>morbidity risk (medical<br>expense) – Modified<br>duration|Modified duration in years of the cash flows included in the best estimate of<br>medical expense insurance and reinsurance obligations.|
|R0220/C0210|Health disability–<br>morbidity risk (medical<br>expense) – Payments|Expenses paid related to medical expense insurance and reinsurance during the<br>last 12 months.|

L 120/1418 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0220/C0220|Health disability–<br>morbidity risk (medical<br>expense) – Average<br>inflation rate|Weighted average rate of inflation on medical payments included in the calcu­<br>lation of the best estimate of those obligations, where the weights are based on<br>the present value of medical payments included in the calculation of the best<br>estimate of those obligations.|
|R0230/C0120|Health disability–<br>morbidity risk (income<br>protection) – Capital at<br>risk|Sum of positive capitals at risk as defined in Article 100 of Delegated Regulation<br>(EU) 2015/35 for all obligations subject to disability–morbidity risk (income<br>protection).|
|R0230/C0130|Health disability–<br>morbidity risk (income<br>protection) – Capital at<br>risk t+1|Capital at risk as defined in R0230/C0120 after 12 months.|
|R0230/C0150|Health disability–<br>morbidity risk (income<br>protection) – Best<br>estimate|Best estimate of obligations subject to disability–morbidity risk.|
|R0230/C0160|Health disability–<br>morbidity risk (income<br>protection) – Average<br>rate t+1|Average disability–morbidity rate during the following 12 months (t+1) weighted<br>by sum insured for policies with a positive capital at risk.|
|R0230/C0170|Health disability–<br>morbidity risk (income<br>protection) – Average<br>rate t+2|Average disability–morbidity rate during the 12 months after the following 12<br>months (t+2) weighted by sum insured for policies with a positive capital at risk.|
|R0230/C0180|Health disability–<br>morbidity risk (income<br>protection) – Modified<br>duration|Modified duration in years of all payments on disability–morbidity included in the<br>best estimate for policies with a positive capital at risk.|
|R0230/C0200|Health disability–<br>morbidity risk (income<br>protection) –<br>Termination rates|Expected termination rates during the following 12 months for policies with a<br>positive capital at risk.|
|R0240/C0140|Health SLT lapse risk<br>(up) – Surrender strain|Sum of all positive surrender strains as defined in Article 102 of Delegated<br>Regulation (EU) 2015/35.|

5.5.2023 EN Official Journal of the European Union L 120/1419

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0240/C0160|Health SLT lapse risk<br>(up) – Average rate t+1|Average lapse rate for policies with positive surrender strains.|
|R0240/C0190|Health SLT lapse risk<br>(up) – Average run off<br>period|Average period in years over which the policies with a positive surrender strain<br>run off.|
|R0250/C0140|Health SLT lapse risk<br>(down) – Surrender strain|Sum of all negative surrender strains as defined in Article 102 of Delegated<br>Regulation (EU) 2015/35.|
|R0250/C0160|Health SLT lapse risk<br>(down) – Average rate<br>t+1|Average lapse rate for policies with negative surrender strains.|
|R0250/C0190|Health SLT lapse risk<br>(down) – Average run off<br>period|Average period in years over which the policies with a negative surrender strain<br>run off.|
|R0260/C0180|Health expense risk –<br>Modified duration|Modified duration in years of the cash flows included in the best estimate of<br>health insurance and reinsurance obligations.|
|R0260/C0210|Health expense risk –<br>Payments|Expenses paid related to health insurance and reinsurance during the last 12<br>months.|
|R0260/C0220|Health expense risk –<br>Average inflation rate|Weighted average inflation rate included in the calculation of the best estimate of<br>these obligations, weighted by the present value of expenses included in the<br>calculation of the best estimate for servicing existing health obligations.|
|_Market risk – Market_<br>_risk concentrations_|||
|R0300/C0300|Debt portfolio share|The share of the debt portfolio for which a simplified SCR calculation has been<br>made.<br>To be reported only in case undertaking is exempted from reporting template<br>S.06.02|
|_NAT CAT simplifica­_<br>_tions_|||

L 120/1420 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|R0400/C0330|Windstorm – sum of<br>exposures subject to the<br>NAT CAT simplifications|Include sum of exposures subject to windstorm simplifications|
|R0410/C0330|Hail – sum of exposures<br>subject to the NAT CAT<br>simplifications|Include sum of exposures subject to hail simplifications|
|R0420/C0330|Earthquake – sum of<br>exposures subject to the<br>NAT CAT simplifications|Include sum of exposures subject to earthquake simplifications|
|R0430/C0330|Flood – sum of<br>exposures subject to the<br>NAT CAT simplifications|Include sum of exposures subject to flood simplifications|
|R0440/C0330|Subsidence – sum of<br>exposures subject to the<br>NAT CAT simplifications|Include sum of exposures subject to subsidence simplifications|

_**S.26.08 – Solvency Capital Requirement – for groups using an internal model (partial or full)**_

_General comments:_

This section relates to the annual submission of information for groups, ring fenced-funds, matching adjustment
portfolios and remaining part.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and groups.

The purpose of this template is to collect data on an aggregate level and show diversification benefits between separate
risk modules. Some entries are taken from other templates but are indicated below. From a technical perspective these
are not duplicated as they are essentially the same datapoints. Therefore, by filling data in one template it automatically
appears in the other one.

Partial internal models:

All rows for C0010 refer to the 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.

5.5.2023 EN Official Journal of the European Union L 120/1421

For the components Loss absorbing capacity of technical provisions and/or deferred taxes when reported as a separate
component it should be the amount of the loss-absorbing capacity (these amounts should 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 with are embedded
in the calculation, but not whose which are modelled as a separate component.

These amounts shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where
applicable.

When 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.

Template SR.26.08 shall be reported by ring-fenced fund, matching adjustment portfolio and the remaining part for
every undertaking under an internal model. For partial internal models, 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 should be reported for all
sub-funds of a material RFF/MAP as identified in the second table of S.01.03.

The template is 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 lossabsorbing 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 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 nonlife underwriting risk) when calculated according to the standard formula. The amount to be allocated to each relevant
risk module shall be calculated as follows:

L 120/1422 EN Official Journal of the European Union 5.5.2023

— Calculation of ‘q factor’ ¼ _adjustment_ ~~,~~ where
_BSCR′_ Ä _nSCR_ _int_

—
_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

— _nSCR_ _int_ _=_ 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)

Full internal models:

Template SR.26.08 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 an RFF/MAP includes a
MAP/RFF embedded, the fund should be treated as different funds. This template should be reported for all sub-funds of
a material RFF/MAP as identified in the second table of S.01.03.

CODE ITEM INSTRUCTIONS

_Aggregation_

|Z0020|Ring-fenced fund,<br>matching adjustment<br>portfolio or Remaining<br>Part|Identifies whether the reported figures are with regard to a RFF, matching adjustment<br>portfolio or to the remaining part. One of the options in the following closed list shall<br>be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|---|---|---|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring-fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking and must be<br>consistent over time and with the fund/portfolio number reported in other templates.<br>When item Z0020 = 2, then report ‘0’|
|C0010/R0010|Total stand-alone risk|Sum of diversified capital charges for each risk module. Diversification between risk<br>modules is not included.<br>S.26.09.04<br>C0020/R0020<br>+ <br>S.26.11.04<br>C0110/R0210<br>+ <br>S.26.12.01<br>C0070/R0220 + S.26.13.01 C0450/R2120 + S.26.13.01 C0150/R1210 + S.26.14.01<br>C0320/R0630 + S.26.15.01 C0220/R0070 + the part calculated using the Standard<br>formula for groups using a partial internal model where relevant|
|C0010/R0020|Total diversification|Amount of the diversification effects between risk modules.<br>This amount should be reported as a negative value.|

5.5.2023 EN Official Journal of the European Union L 120/1423

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0030|Total diversified risk<br>before tax|Amount of diversified capital charges before tax.|
|C0010/R0040|Total diversified risk after<br>tax|Amount of diversified capital charges after tax.|
|C0010/R0050|Loss absorbing capacity<br>of deferred taxes|Amount of the adjustment for loss-absorbing capacity of deferred taxes.<br>This amount should be reported as a negative value.|
|C0010/R0060|Loss absorbing capacity<br>of technical provisions|Amount of the adjustment for loss-absorbing capacity of technical provisions.<br>This amount should be reported as a negative value.|
|C0010/R0070|Total market & credit<br>risk|Same as S.26.09.04 C0020/R0010 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|
|C0010/R0080|Market & Credit risk –<br>diversified|S.26.08.01 C0010/R0070 + the part calculated using the Standard formula for under­<br>takings using a partial internal model where relevant minus part of total diversification<br>allocated to Market & Credit risk by the undertaking’s algorithm.|
|C0010/R0090|Interest rate risk|Same as S.26.09.04 C0020/R0060 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|
|C0010/R0100|Interest rate volatility risk|Same as S.26.09.04 C0020/R0070 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|
|C0010/R0110|Inflation risk|Same as S.26.09.04 C0020/R0080 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|
|C0010/R0120|Equity risk|Same as S.26.09.04 C0020/R0110 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|
|C0010/R0130|Equity volatility risk|Same as S.26.09.04 C0020/R0120 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|
|C0010/R0140|Property risk|Same as S.26.09.04 C0020/R0130 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|

L 120/1424 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0150|Currency risk|Same as S.26.09.04 C0020/R0140 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|
|C0010/R0160|Credit spread risk|Same as S.26.09.04 C0020/R0180 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|
|C0010/R0170|Credit event risk<br>(migration & default)|Same as S.26.09.04 C0020/R0170 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|
|C0010/R0180|Credit risk sum (spread,<br>migration & default)|Same as S.26.09.04 C0020/R0150 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|
|C0010/R0190|Credit event risk not<br>covered in market &<br>credit risk|SCR allocated to credit event risk that is not covered by the market & credit risk<br>module.|
|C0010/R0200|Credit event risk not<br>covered in market &<br>credit risk – diversified|S.26.08.04 C0010/R0190 + the part calculated using the Standard formula for under­<br>takings using a partial internal model where relevant minus diversification allocated to<br>credit event risk that is not covered by the market & credit risk module.|
|C0010/R0210|Basis risk financial<br>instruments|Capital charge allocated to basis risk for financial instruments (risk of imperfect hedges.<br>Sum of price differences between asset and hedging instrument).<br>To be reported only if undertaking models this explicitly in its own module and has<br>indicated so in C0140/R0760.|
|C0010/R0220|Derivatives risk|Capital charge allocated to derivatives risk (all derivatives not used for hedging<br>purposes).<br>To be reported only if undertaking models this explicitly in its own module and has<br>indicated so in C0140/R0770.|
|C0010/R0230|Participations|Capital charge allocated to participations.<br>To be reported only if undertaking models this explicitly in its own module and has<br>indicated so in C0140/R0720.|
|C0010/R0240|Liquidity risk|Capital charge allocated to liquidity risk.<br>To be reported only if undertaking models this explicitly in its own module and has<br>indicated so in C0140/R0730.|

5.5.2023 EN Official Journal of the European Union L 120/1425

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0250|Pension risk|Capital charge allocated to pension risk.<br>To be reported only if undertaking models this explicitly in its own module and has<br>indicated so in C0140/R0740.|
|C0010/R0260|Concentration risk|Capital charge allocated to concentration risk.<br>For undertakings using a full internal model this shall be reported only if the under­<br>taking models this explicitly in its own module and has indicated so in C0140/R0750.|
|C0010/R0270|Total Business risk|Capital charge allocated to business risk.<br>To be reported only if undertaking models this explicitly in its own module.|
|C0010/R0280|Total Business risk –<br>diversified|S.26.08.04 C0010/R0240 minus part of total diversification allocated to Business risk<br>by the undertaking’s algorithm.|
|C0010/R0290|Total underwriting risk|S.26.08.04 C0010/R0310 + S.26.08.04 C0010/R0400 + the part calculated using<br>the Standard formula for undertakings using a partial internal model where relevant|
|C0010/R0300|Total underwriting risk –<br>diversified|S.26.08.04 C0010/R0290 + the part calculated using the Standard formula for under­<br>takings using a partial internal model where relevant minus part of total diversification<br>allocated to underwriting risk by the undertaking’s algorithm.|
|C0010/R0310|Total Net Non-life<br>underwriting risk|Sum of S.26.08.04 C0010/R0360, R0370, R0380 + R0390 + the part calculated<br>using the Standard formula for undertakings using a partial internal model where<br>relevant.|
|C0010/R0320|Total Net Non-life<br>underwriting risk –<br>diversified|S.26.08.04 C0010/R0310 + the part calculated using the Standard formula for under­<br>takings using a partial internal model where relevant minus part of total diversification<br>allocated to Non-Life underwriting risk by the undertaking’s algorithm.|
|C0010/R0330|Net Nat-cat risk|S.26.13.04 C0430/R1690 + S.26.13.04 C0430/R1700 + the part calculated using<br>the Standard formula for undertakings using a partial internal model where relevant|
|C0010/R0340|Net Man-made risk|S.26.13.04 C0430/R1710 + S.26.13.04 C0430/R1720 + the part calculated using<br>the Standard formula for undertakings using a partial internal model where relevant|
|C0010/R0350|Gross reserve risk|Same as S.26.13.04 C0050/R0090 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|

L 120/1426 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0360|Gross premium risk|Same as S.26.13.04 C0080/R0540 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|
|C0010/R0370|Total Life & Health<br>underwriting risk|Sum of S.26.08.04 C0010/R0420-R0480 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant<br>or sum of S.26.08.04 C0010/R0480-R0500 + the part calculated using the Standard<br>formula for undertakings using a partial internal model where relevant.|
|C0010/R0380|Total Life & Health<br>underwriting risk –<br>diversified|S.26.08.04 C0010/R0400 + the part calculated using the Standard formula for under­<br>takings using a partial internal model where relevant minus part of total diversification<br>allocated to Life & Health risk by the undertaking’s algorithm.|
|C0010/R0390|Mortality risk|S.26.14.04 C0070/R0010 + S.26.14.04 C0070/R0310 + the part calculated using<br>the Standard formula for undertakings using a partial internal model where relevant|
|C0010/R0400|Longevity risk|S.26.14.04 C0070/R0050 + S.26.14.04 C0070/R0360 + the part calculated using<br>the Standard formula for undertakings using a partial internal model where relevant|
|C0010/R0410|Disability-Morbidity risk|S.26.14.04 C0070/R0110 + S.26.14.04 C0070/R0410 + the part calculated using<br>the Standard formula for undertakings using a partial internal model where relevant|
|C0010/R0420|Lapse|S.26.14.04 C0070/R0160 + S.26.14.04 C0070/R0470 + the part calculated using<br>the Standard formula for undertakings using a partial internal model where relevant|
|C0010/R0430|Expense risk|S.26.14.04 C0070/R0240 + S.26.14.04 C0070/R0550 + the part calculated using<br>the Standard formula for undertakings using a partial internal model where relevant|
|C0010/R0440|Revision risk|S.26.14.04 C0070/R0260 + S.26.14.04 C0070/R0570 + the part calculated using<br>the Standard formula for undertakings using a partial internal model where relevant|
|C0010/R0450|Catastrophe risk|Same as S.26.14.04 C0070/R0250 + S.26.14.04 C0070/R0560 + the part calculated<br>using the Standard formula for undertakings using a partial internal model where<br>relevant or S.26.14.04 C0070/R0300 + S.26.14.04 C0070/R0600 + the part<br>calculated using the Standard formula for undertakings using a partial internal model<br>where relevant depending on the model structure.|
|C0010/R0460|Trend risk|Same as S.26.14.04 C0070/R0280 + S.26.14.04 C0070/R0580.|
|C0010/R0470|Level risk|Same as S.26.14.04 C0070/R0290 + S.26.14.04 C0070/R0590.|

5.5.2023 EN Official Journal of the European Union L 120/1427

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0480|Total Operational risk|Same as S.26.15.04 C0220/R0070 + the part calculated using the Standard formula<br>for undertakings using a partial internal model where relevant.|
|C0010/R0490|Total Operational risk –<br>diversified|S.26.08.04 C0010/R0510 + the part calculated using the Standard formula for under­<br>takings using a partial internal model where relevant minus part of total diversification<br>allocated to Operational risk by the undertaking’s algorithm.|
|C0010/R0500|Other risk|Capital charge not allocated to the categories listed here + the part calculated using the<br>Standard formula for undertakings using a partial internal model where relevant.|
|C0050/R0010-<br>R0500|Allocation from<br>adjustments due to RFF<br>and Matching adjustment<br>portfolios|Where applicable, part of the adjustment allocated to each risk module according to the<br>procedure described in the general comments. This amount shall be positive.|
|C0060/R0010-<br>R0500|Consideration of the<br>future management<br>actions regarding<br>technical provisions<br>and/or deferred taxes|To identify if the future management actions relating to the loss absorbing capacity of<br>technical provisions and/or deferred taxes are embedded in the calculation, the<br>following closed list of options shall be used:<br>1 – Future management actions regarding the loss–absorbing capacity of technical<br>provisions embedded within the component<br>2 – Future management actions regarding the loss–absorbing capacity of deferred taxes<br>embedded within the component<br>3 – Future management actions regarding the loss–absorbing capacity of technical<br>provisions and deferred taxes embedded within the component<br>4 – No embedded consideration of future management actions.|
|C0070/R0010-<br>R0500|Amount modelled|For each component this cell represents the amount calculated according to the partial<br>internal model.|
|C0080/R0510|Memorandum item:<br>Other risk description|Description of what is included in the capital charge of C0010/R0530|

_Modelled Specific Risks – Multiple ‘Modelled’ are allowed for columns in each row if C0140 is ‘Not modelled’._

L 120/1428 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|R0700-R0820/<br>C0140|Modelled explicitly in its<br>own module|One of the options in the following closed list shall be used:<br>1 – Modelled<br>2 – Not modelled<br>If answer is ‘Modelled’ then refer to table at the beginning of the LOG file to see what<br>shall be completed. If the answer is ‘Not modelled’ then C0150 to C0190 must be<br>completed for each row depending on where this risk is covered. If it is not covered<br>then all codes in the same row should be ‘Not modelled’.|
|R0700-R0770/<br>C0150|Market and Credit|One of the options in the following closed list shall be used:<br>1 – Modelled<br>2 – Not modelled<br>If the answer in C0140 is ‘Modelled’ then this must be set to ‘Not modelled’. Otherwise<br>it should be set to ‘Modelled’ if the specified risk in each row is covered in the Market &<br>Credit risk module.|
|R0700-R0770/<br>C0160|Non-life|One of the options in the following closed list shall be used:<br>1 – Modelled<br>2 – Not modelled<br>If the answer in C0140 is ‘Modelled’ then this must be set to ‘Not modelled’. Otherwise<br>it should be set to ‘Modelled’ if the specified risk in each row is covered in the Non-Life<br>risk module.|
|R0700-R0770/<br>C0170|Life & Health|One of the options in the following closed list shall be used:<br>1 – Modelled<br>2 – Not modelled<br>If the answer in C0140 is ‘Modelled’ then this must be set to ‘Not modelled’. Otherwise<br>it should be set to ‘Modelled’ if the specified risk in each row is covered in the Life &<br>Health risk module.|
|R0700-R0770/<br>C0180|Operational|One of the options in the following closed list shall be used:<br>1 – Modelled<br>2 – Not modelled<br>If the answer in C0140 is ‘Modelled’ then this must be set to ‘Not modelled’. Otherwise<br>it should be set to ‘Modelled’ if the specified risk in each row is covered in the Oper­<br>ational risk module.|
|R0700-R0770/<br>C0190|Other|One of the options in the following closed list shall be used:<br>1 – Modelled<br>2 – Not modelled<br>If the answer in C0140 is ‘Modelled’ then this must be set to ‘Not modelled’. Otherwise<br>it should be set to ‘Modelled’ if the specified risk in each row is covered in another risk<br>module not mentioned here.|

5.5.2023 EN Official Journal of the European Union L 120/1429

_**S.26.09 – Internal model: Market & Credit risk – for financial instruments**_

_General comments:_

This section relates to the annual submission of information for groups.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and groups.

If not indicated differently, ‘Solvency II values’ shall be used, i.e. applying the valuation principles set out in the
Directive2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency 2 Technical Standards and Guidelines.

This part of the reporting requirements covers the market and credit risk arising from the level or volatility of market
prices of financial instruments, which have an impact upon the value of assets and liabilities of the undertaking or the
group. Credit risk covers the usual three facets ‘spread’, ‘migration’ and ‘default’.

The figures shall include the impact on assets and liabilities including any impacts on the options and guarantees and on
future discretionary benefits for policyholders (‘loss absorbing capacity of technical provisions’).

The figures shall not include the loss absorbing capacity of deferred taxes.

The template consists of three main building blocks:

1. ‘General information’ on few key aspects of the modelling approach

2. ‘Stand-alone capital requirements for market & credit risk and supplementing distribution data’

3. ‘Sensitivities and exposure data’

S.26.09.04.01: General information

Regarding market and credit risk models two facts on the modelling approach and scope are requested here, as these are
important for the analysis of data, namely: Whether the model includes ‘ageing effects’ and if non-financial instruments
are covered in credit risk. For further details see below.

S.26.09.04.02: Stand-alone capital requirements for market & credit risk and supplementing distribution data

Based on the requirements of Article 228 of Delegated Regulation (EU) 2015/35, the probability distribution forecast
underlying the internal model shall assign probabilities to changes in either the amount of basic own funds of the
insurance or reinsurance undertaking or to other monetary amounts, such as profit and loss, provided that those
monetary amounts can be used to determine the changes in basic own funds. The exhaustive set of mutually
exclusive future events, referred to in Article 13(38) of Directive 2009/138/EC, shall contain a sufficient number of
events to reflect the risk profile of the undertaking.

In template S.26.09.04.02, internal model users are requested to provide certain basic statistical values from the
distribution of own funds impacts associated with the ‘probability distribution forecast’ when restricting the events
to those associated with a certain type of risk only (‘stand-alone risk’ or ‘marginal risk’). For example, the ‘marginal risk’
for interest rates would especially cover changes in the level of the interest rate, but, inter alia, the value of equity would
typically not be changed in the simulations.

L 120/1430 EN Official Journal of the European Union 5.5.2023

S.26.09.04.02 covers the typical sub-risks of market and credit risk and requires figures in two subsets:

I. ‘SCR’ like figures under variation of the allowance for ‘long-term guarantee measures’ similar to the QRT S.22 ‘LTGM
impacts’:

These figures should be associated with the 99,5 % VaR under the risk measure used for the calculation of the
Solvency Capital Requirement (SCR). Broadly speaking, you are expected to apply your modelled ‘SCR definition’ to
the basic own funds without eligibility restrictions and without the loss absorbing capacity of deferred taxes. Hence
requested figure might differ from the 0,5 % sample quantile on the simulated impacts (with negative sign), owing to
the statistical estimator for the 0,5 percentile (e.g. including any interpolation or smoothing scheme).

For the purpose of these reporting requirements this value is called the ‘modelled VaR’ (mVaR) for the 99,50 % of
basic own funds.

You are requested to provide this ‘mVaR 99,50 %’ for the following variations of the ‘long-term guarantee measures’
(LTGM):

— mVaR 99,50 % including all LTGM you regularly apply

— mVaR 99,50 % without transitional on technical provisions

— mVaR 99,50 % without transitional on interest rates

— mVaR 99,50 % without volatility adjustment (VA) and without transitionals

— mVaR 99,50 % without matching adjustment (MA) and without all the other LTGMs

II. Basic statistical data from the ‘marginal distribution’

From the distribution for the marginal risk under consideration provide the impacts associated with the following
data. These values should be directly taken from the distribution, i.e. in case the mVaR would be different from the
99,50 % quantile, please provide the figures without allowing for features from your statistical estimator:

— Mean

— Standard deviation

— Impacts corresponding to the mVaR for the identified quantiles

S.26.09.04.03: Sensitivities and exposure data

In template S.26.09.04.03, data is requested which should support the analysis of results and risk profile, namely
‘sensitivities’ of the own funds and ‘exposure’ information with respect to market and credit risk for financial instru­

ments.

S.26.09.04.03 for each of the sub-risks covered by S.26.09.01.02 asks for exposure data in the base case and under
certain stressed scenarios. Exposure data is the Solvency II value of the following items but only for those entries under
these items, which are subject to the respective risk:

— Assets

— Liabilities

— Assets minus Liabilities

— Assets excl. Unit-linked

— Liabilities excl. Unit-linked

— Assets excl. Unit-linked minus Liabilities excl. Unit-linked

5.5.2023 EN Official Journal of the European Union L 120/1431

CODE ITEM INSTRUCTIONS

_General information_

|C0010/R0020|Type of shock model for<br>market risk|For market & credit risk, internal models regarding the 1-year-time-horizon of<br>Solvency II roughly follow two approaches. Instantaneous shock models or a projection<br>over 1 year, at the end of which e.g. a bond with two years maturity at the beginning<br>of the projection would have a maturity of one year. The undertaking is asked to<br>answer the question for ‘market risk’.<br>One of the options in the following closed list shall be used:<br>1 – Instantaneous shock model<br>2 – Projection model|
|---|---|---|
|C0010/R0030|Type of shock model for<br>credit risk|For market & credit risk, internal models regarding the 1-year-time-horizon of<br>Solvency II roughly follow two approaches. Instantaneous shock models or a projection<br>over 1 year, at the end of which e.g. a bond with two years maturity at the beginning<br>of the projection would have a maturity of one year. The answer should be given for<br>‘credit risk’.<br>One of the options in the following closed list shall be used:<br>1 – Instantaneous shock model<br>2 – Projection model|
|C0010/R0040|Coverage of non-<br>financial instruments|Identifies whether credit risk for non-financial instruments is covered in the tables 2<br>and 3 and to which extent. One of the options in the following closed list shall be used:<br>1 – No<br>2 – Fully<br>3 – Partial<br>The choice relates mainly to the approach of modelling ‘credit event’ risk, i.e. ‘migration’<br>and ‘default’. Especially so called ‘credit portfolio models’ cover not only investments<br>but for example also reinsurance, receivables and also off-balance sheet items.<br>The corresponding information is relevant for the interpretation of credit risk related<br>line R12 to R17 in table 2 (‘marginal risks’, S.26.09 R0150 to R0200) and for table 3<br>(‘combined risks’, to S.26.09 R0010 to R0030).|

_STAND ALONE MARKET AND CREDIT RISK: ‘SCR’ AND DISTRIBUTION DATA_

L 120/1432 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020-C0300/<br>R0050|Interest rate risk sum of<br>which: Interest rate risk<br>diversified|Within the market & credit risk, the interest rate risk comprises the sensitivity of the<br>values of assets, liabilities and financial instruments to changes in the term structure of<br>interest rates, or in the volatility of interest rates. It does not comprise the sensitivity to<br>any of the facets of credit risk.<br>In this line, only diversification between changes in the term structure of interest rates<br>and changes in the volatility of interest rates should be taken into account.|
|C0020-C0300/<br>R0060|Interest rate risk sum of<br>which: Interest rate risk|This risk comprises the sensitivity of the values of assets, liabilities and financial<br>instruments to changes in the term structure of interest rates, but neither changes in<br>the volatility of interest rates nor any facets of credit risk.|
|C0020-C0300/<br>R0070|Interest rate risk sum of<br>which: Interest rate vola­<br>tility risk|This risk comprises the sensitivity of the values of assets, liabilities and financial<br>instruments to changes in the volatility of interest rates but no facets of credit risk.|
|C0020-C0300/<br>R0080|Inflation risk|Within the market & credit risk, this risk comprises the sensitivity of the values of<br>assets, liabilities and financial instruments to changes in the inflation.<br>As inflation in certain internal models is also allowed for e.g. in the underwriting risk,<br>please ensure, that there is no double-counting.|
|C0020-C0060/<br>R0090|Equity risk sum|Sum of the respective values of C0020-C0060/R0110 and C0020-C0060/R0120.|
|C0020-C0300/<br>R0100|Equity risk sum of<br>which: Equity risk diver­<br>sified|Within the market and credit risk, the equity risk comprises the sensitivity of the values<br>of assets, liabilities and financial instruments to changes in the level, or in the volatility<br>of market prices of equities.<br>In this line, diversification between changes in the level and changes in the volatility of<br>market prices should be taken into account.|
|C0020-C0300/<br>R0110|Equity risk sum of<br>which: Equity risk|Equity risk comprises the sensitivity of the values of assets, liabilities and financial<br>instruments to changes in the level of market prices of equities.|
|C0020-C0300/<br>R0120|Equity risk sum of<br>which: Equity volatility<br>risk|Equity volatility risk comprises the sensitivity of the values of assets, liabilities and<br>financial instruments to changes in the volatility of market prices of equities.|
|C0020-C0300/<br>R0130|Property risk|Within the market & credit risk, the property risk comprises the sensitivity of the values<br>of assets, liabilities and financial instruments to changes in the level, or in the volatility<br>of market prices of real estate.<br>Differently from e.g. equity risk no split in ‘level’ and ‘volatility’ is requested.|

5.5.2023 EN Official Journal of the European Union L 120/1433

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020-C0300/<br>R0140|Currency risk|Within the market & credit risk, the currency risk comprises the sensitivity of the values<br>of assets, liabilities and financial instruments to changes in the level, or in the volatility<br>of currency exchange rates.<br>Differently from e.g. equity risk no split in ‘level’ and ‘volatility’ is requested.|
|C0020-C0060/<br>R0150|Credit risk sum|Sum of the respective following values:<br>— Credit Event Risk (‘migration and default’) (R0170)<br>— Credit Spread risk ‘Government and central banks’ (R0190)<br>— Credit Spread risk other (R0200)<br>If the split in ‘Government and central banks’ (R0190) and ‘other’ (R0200) is not<br>available in the model, please use ‘Credit Spread Risk’ (R0180) instead in the sum.|
|C0020-C0300/<br>R0160|Credit risk sum of which:<br>Credit risk diversified|Within the market and credit risk, the credit risk comprises the sensitivity of the values<br>of assets, liabilities and financial instruments to changes in the value of assets due to<br>changes in credit spreads or credit migration or by credit default.<br>In this line, diversification between changes in credit spreads or credit migration or<br>credit default should be taken into account.<br>Credit risk shall be given according to the scope as defined in the internal model and<br>could cover only financial instruments or could cover any assets and also off-balance<br>sheet items.|
|C0020-C0300/<br>R0170|Credit risk sum of which:<br>Credit event risk (‘mi­<br>gration and default’)|Credit event risk comprises the sensitivity of the values of assets, liabilities and financial<br>instruments to changes in the value of assets due to changes in credit migration or by<br>credit default.<br>Diversification between credit migration and credit default should be taken into<br>account.<br>Credit risk shall be given according to the scope as defined in the internal model and<br>could cover only financial instruments or could cover any assets and also off-balance<br>sheet items.|
|C0020-C0300/<br>R0180|Credit risk sum of which:<br>Credit Spread risk|Credit spread risk comprises the sensitivity of the values of assets, liabilities and<br>financial instruments to changes in the value of financial instruments due to changes<br>in spreads over the risk-free term structure which are not owed to migration or (partial)<br>default.|

L 120/1434 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020-C0300/<br>R0190|Credit Spread risk –<br>Spread risk ‘Government<br>and central banks’|Credit spread risk ‘Government and central banks’ comprises the sensitivity of the<br>values of assets, liabilities and financial instruments to changes in the value of<br>financial instruments issued by governments and central banks due to changes in<br>spreads over the risk-free term structure which are not owed to migration or<br>(partial) default.<br>The following list enumerates the CIC codes of the asset classes that are attributed to<br>government or central banks: 13, 14, 15, 16, 17, 19. The CIC codes 13 and 14 were<br>used to identify bonds issued by Regional government and local authorities (RGLA).<br>RGLA should be allocated to government portfolio if they are listed in the Commission<br>Implementing Regulation (EU) 2015/2011 and otherwise to non-financial corporate<br>portfolio according to their credit quality step.|
|C0020-C0300/<br>R0200|Credit Spread risk other|Credit spread risk ‘other’ comprises the sensitivity of the values of assets, liabilities and<br>financial instruments to changes in the value of financial instruments not issued by<br>governments and central banks due to changes in spreads over the risk-free term<br>structure which are not owed to migration or (partial) default.|

_STAND ALONE MARKET AND CREDIT RISK: Combined market and credit risk_

|C0020-C0060/<br>R0020|Market and credit risk<br>diversified|In this line, please provide data for the combined market & credit risk, i.e. the risk<br>arising from the level or volatility of market prices of assets, which have an impact<br>upon the value of assets and liabilities of the undertaking or the group. Credit risk<br>covers the usual three facets ‘spread’, ‘migration’ and ‘default’.<br>Credit risk shall be given according to the scope as defined in the internal model and<br>could cover only financial instruments or could cover any assets and also off-balance<br>sheet items.|
|---|---|---|
|C0020-C0060/<br>R0010|Market and credit risk<br>sum (level 2<br>components)|Sum of the respective following values:<br>— Interest rate risk diversified (R0050)<br>— Inflation risk (R0080)<br>— Equity risk diversified (R0100)<br>— Property risk (R0130)<br>— Currency risk (R0140)<br>— Credit risk sum (R0150)|

5.5.2023 EN Official Journal of the European Union L 120/1435

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020-C0060/<br>R0030|Market and credit risk<br>diversification|Amount corresponding to the difference between C0020-C0060/R0020 and C0020-<br>C0060/R0010.<br>This amount should be reported as a negative value.|

_STAND ALONE MARKET AND CREDIT RISK: Sensitivities & exposure data_

|C0310-C0360/<br>R0210|Exposure sensitive to<br>interest rates – base<br>case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure as<br>specified above and subject to interest rate risk.|
|---|---|---|
|C0310-C0360/<br>R0220|Interest Rates (parallel<br>shift all maturities) by<br>– 100bps|Solvency II value of the exposure subject to interest rate risk as specified above but<br>under the scenario of a parallel – 100 bps shift on interest rates for all maturities. This<br>shift impacts all maturities not only those before the ‘last liquid point’ (LLP).|
|C0310-C0360/<br>R0230|Interest Rates (parallel<br>shift all maturities) by<br>+ 100bps|Solvency II value of the exposure subject to interest rate risk as specified above but<br>under the scenario of a parallel + 100 bps shift on interest rates for all maturities. Please<br>note that this shift impacts all maturities not only those before the ‘last liquid point’<br>(LLP).|
|C0310-C0360/<br>R0240|Interest Rates (parallel<br>shift all maturities) by<br>– 50bps|Solvency II value of the exposure subject to interest rate risk as specified above but<br>under the scenario of a parallel – 50 bps shift on interest rates for all maturities. Please<br>note that this shift impacts all maturities not only those before the ‘last liquid point’<br>(LLP).|
|C0310-C0360/<br>R0250|Interest Rates (parallel<br>shift all maturities) by<br>+ 50bps|Solvency II value of the exposure subject to interest rate risk as specified above but<br>under the scenario of a parallel + 50 bps shift on interest rates for all maturities. Please<br>note that this shift impacts all maturities not only those before the ‘last liquid point’<br>(LLP).|
|C0310-C0360/<br>R0260|Exposure sensitive to<br>inflation rates – base<br>case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure as<br>specified above and subject to inflation risk.|
|C0310-C0360/<br>R0270|Inflation rates – 100bps|Solvency II value of the exposure subject to inflation risk as specified above but under<br>the scenario of a decrease of – 100 bps on inflation rates.<br>This sensitivity should be applied in line with the internal models definition and<br>allocation of inflation risk.|

L 120/1436 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0310-C0360/<br>R0280|Inflation rates + 100bps|Solvency II value of the exposure subject to inflation risk as specified above but under<br>the scenario of an increase of + 100 bps on inflation rates.<br>This sensitivity should be applied in line with the internal models definition and<br>allocation of inflation risk.|
|C0310-C0360/<br>R0290|Exposure sensitive to<br>credit spreads – base<br>case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure as<br>specified above and subject to credit spread risk.|
|C0310-C0360/<br>R0300|Spread (uniform shift all<br>maturities and assets)<br>– 100 bps|Solvency II value of the exposure subject to credit spread risk as specified above but<br>under the scenario of uniform shift in credit spreads for all maturities and assets by –<br>100 bps.|
|C0310-C0360/<br>R0310|Spread (uniform shift all<br>maturities and<br>assets) + 100 bps|Solvency II value of the exposure subject to credit spread risk as specified above but<br>under the scenario of uniform shift in credit spreads for all maturities and assets by<br>+ 100 bps.|
|C0310-C0360/<br>R0320|Exposure sensitive to<br>equity level risk – base<br>case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure as<br>specified above and subject to equity level risk.|
|C0310-C0360/<br>R0330|Equity (uniform shift in<br>values) – 30 %|Solvency II value of the exposure subject to equity level risk as specified above but<br>under the scenario of uniform decrease in values by – 30 %.|
|C0310-C0360/<br>R0340|Equity (uniform shift in<br>values) + 30 %|Solvency II value of the exposure subject to equity level risk as specified above but<br>under the scenario of uniform increase in values by + 30 %.|
|C0310-C0360/<br>R0350|Exposure sensitive to<br>Property risk – base<br>case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure as<br>specified above and subject to property risk.|
|C0310-C0360/<br>R0360|Property (uniform shift<br>in values) – 30 %|Solvency II value of the exposure subject to property risk as specified above but under<br>the scenario of uniform decrease in values by – 30 %.|
|C0310-C0360/<br>R0370|Property (uniform shift<br>in values) + 30 %|Solvency II value of the exposure subject to property risk as specified above but under<br>the scenario of uniform increase in values by + 30 %.|
|C0310-C0360/<br>R0380|Exposure sensitive to<br>Currency risk – base<br>case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure as<br>specified above and subject to currency risk.|

5.5.2023 EN Official Journal of the European Union L 120/1437

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0310-C0360/<br>R0390|Currency (uniform shift<br>in exchange rates) – 10 %|Solvency II value of the exposure subject to currency risk as specified above but under<br>the scenario of uniform decrease in exchange rates by – 10 %.|
|C0310-C0360/<br>R0400|Currency (uniform shift<br>in exchange<br>rates) + 10 %|Solvency II value of the exposure subject to currency risk as specified above but under<br>the scenario of uniform increase in exchange rates by + 10 %.|
|C0310-C0360/<br>R0410|Exposure sensitive to<br>interest rate volatility –<br>base case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure as<br>specified above and subject to interest rate volatility risk.|
|C0310-C0360/<br>R0420|Interest rate volatility<br>down – 25 %|Solvency II value of the exposure subject to interest rate risk as specified above but<br>under the scenario of a decrease of interest rate volatility by – 25 %.<br>This shift is a parallel shift of the whole volatility surface for log-normal and normal<br>vols.<br>Only one of the rows R0420 or R0430 may be reported.|
|C0310-C0360/<br>R0430|Interest rate volatility<br>down – 20bp for normal<br>vols|Solvency II value of the exposure subject to interest rate risk as specified above but<br>under the scenario of a decrease of interest rate volatility by – 20 bp for normal vols.<br>This shift is a parallel shift of the whole volatility surface for log-normal and normal<br>vols.<br>Only one of the rows R0420 or R0430 may be reported.|
|C0310-C0360/<br>R0440|Interest rate volatility up<br>+ 25 %|Solvency II value of the exposure subject to interest rate risk as specified above but<br>under the scenario of an increase of interest rate volatility by + 25 %.<br>This shift is a parallel shift of the whole volatility surface for log-normal and normal<br>vols.<br>Only one of the rows R0440 or R0450 may be reported.|
|C0310-C0360/<br>R0450|Interest rate volatility up<br>+ 20bp for normal vols|Solvency II value of the exposure subject to interest rate risk as specified above but<br>under the scenario of an increase of interest rate volatility by + 20 bp for normal vols.<br>This shift is a parallel shift of the whole volatility surface for log-normal and normal<br>vols.<br>Only one of the rows R0440 or R0450 may be reported.|

L 120/1438 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0310-C0360/<br>R0460|Exposure sensitive to<br>equity volatility – base<br>case/no shock|Solvency II value in the Solvency II balance sheet at the key date of the exposure as<br>specified above and subject to equity volatility risk.|
|C0310-C0360/<br>R0470|Equity volatility down<br>– 25 %|Solvency II value of the exposure subject to interest rate risk as specified above but<br>under the scenario of a decrease of equity volatility by – 25 %.|
|C0310-C0360/<br>R0480|Equity volatility up<br>+ 25 %|Solvency II value of the exposure subject to interest rate risk as specified above but<br>under the scenario of an increase of equity volatility by + 25 %.|

_**S.26.10 – Internal model: Credit event risk – portfolio view details**_

_General comments:_

This section relates to the annual submission of information for groups.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and groups.

The following data requirements ask for six kinds of views on the asset portfolio which is subject to credit migration
and credit default risk from a portfolio perspective. All kinds of exposures are covered, especially investments and
reinsurance.

The four main views are:

— Top 10 exposures in terms of impact on SCR

— Top 10 exposures in terms of market value

— Split by asset classes

— Split by credit quality steps (CQS)

Regarding the top 10 exposures these each are required in two metrics:

— ‘group’, i.e. exposure ranking among groups of connected counterparties

— ‘single’, i.e. counterparties stand alone

Example: An undertaking A has the following contractual relations with undertakings of an insurance group G. And A
is not part of group G: (1) A has a reinsurance contract with undertaking R in group G, (2) A holds shares of the paid in
capital for R and (3) A holds a loan issued by a life insurer L in group G in its asset portfolio. The blocks ‘group’ would
show the three exposures combined. The blocks ‘single’ would show those separately: (1) and (2) combined for
counterparty R and (3) for counterparty L.

5.5.2023 EN Official Journal of the European Union L 120/1439

CODE ITEM INSTRUCTIONS

_Top 10 exposures in terms of impact on SCR (group)_

|C0010/R0030-<br>R0120|Name Group Exposure|Names of the top 10 exposures of groups of counterparties in terms of impact on the<br>SCR.<br>The impact on SCR is in the column ‘Credit Risk Contribution’, which should be the<br>contribution to the credit SCR, i.e. incl. diversification and the sum of entries in the<br>column gives the credit risk SCR.|
|---|---|---|
|C0020/R0010-<br>R0130|Market value|Market value in reporting currency according to the valuation used for solvency<br>purposes of<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures<br>— in R0130 for the remaining exposures<br>— in R0010 for the sum of all exposures|
|C0030/R0010-<br>R0130|Exposure at default|Amount of the Exposure at default:<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures<br>— in R0130 for the remaining exposures<br>— in R0010 for the sum of all exposures|
|C0040/R0010-<br>R0130|Credit Risk Contribution|Contribution to the credit SCR incl. diversification, i.e. the sum of entries in this<br>column gives the credit risk SCR:<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures<br>— in R0130 for the remaining exposures<br>— in R0010 for the sum of all exposures|
|C0050/R0020-<br>R0120|Average Probability of<br>Default (in %)|Average 1Y probability of default in %<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures|

L 120/1440 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060/R0020-<br>R0120|Average Loss Given<br>Default (in %)|Average loss given default in %<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures|
|C0070/R0010-<br>R0130|Market value (% of total<br>sum)|Share of the market value (in %) relative to the total sum of market values of exposures<br>to credit event risk<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures<br>— in R0130 for the remaining exposures<br>— in R0010 for the sum of all exposures (which should be 100 %)|
|C0080/R0010-<br>R0130|Credit Risk Contribution<br>(% of total sum)|Share of the credit risk contribution (in %) relative to the total credit risk SCR<br>— in R0030 to R0120 for the top 10 exposures<br>— in R0020 for the sum of these top 10 exposures<br>— in R0130 for the remaining exposures<br>— in R0010 for the sum of all exposures (which should be 100 %)|

_Top 10 exposures in terms of impact on SCR (single)_

|C0090/R0160-<br>R0250|Name of Exposure|Names of the top 10 exposures of single exposures in terms of impact on the SCR.<br>The impact on SCR is in the column ‘Credit Risk Contribution’, which should be the<br>contribution to the credit SCR, i.e. incl. diversification and the sum of entries in the<br>column gives the credit risk SCR.|
|---|---|---|
|C0020/R0140-<br>R0260|Market value|Market value according to the valuation used for solvency purposes:<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures<br>— in R0260 for the remaining exposures<br>— in R0140 for the sum of all exposures|
|C0030/R0140-<br>R0260|Exposure at default|Amount of Exposure at default:<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures<br>— in R0260 for the remaining exposures<br>— in R0140 for the sum of all exposures|

5.5.2023 EN Official Journal of the European Union L 120/1441

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0040/R0140-<br>R0260|Credit Risk Contribution|Contribution to the credit SCR incl. diversification, i.e. the sum of entries in this<br>column gives the credit risk SCR:<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures<br>— in R0260 for the remaining exposures<br>— in R0140 for the sum of all exposures|
|C0050/R0150-<br>R0250|Average Probability of<br>Default (in %)|Average 1Y probability of default in %<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures|
|C0060/R0150-<br>R0250|Average Loss Given<br>Default (in %)|Average loss given default in %<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures|
|C0070/R0140-<br>R0260|Market value (% of total<br>sum)|Share of the market value (in %) relative to the total sum of market values of exposures<br>to credit event risk<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures<br>— in R0260 for the remaining exposures<br>— in R0140 for the sum of all exposures (which should be 100 %)|
|C0080/R0140-<br>R0260|Credit Risk Contribution<br>(% of total sum)|Share of the credit risk contribution (in %) relative to the total credit risk SCR<br>— in R0160 to R0250 for the top 10 exposures<br>— in R0150 for the sum of these top 10 exposures<br>— in R0260 for the remaining exposures<br>— in R0140 for the sum of all exposures (which should be 100 %)|

_Top 10 exposures in terms of market value (group)_

L 120/1442 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020/R0270-<br>R0390|Market value|Market value according to the valuation used for solvency purposes:<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures<br>— in R0390 for the remaining exposures<br>— in R0270 for the sum of all exposures|
|C0030/R0270-<br>R0390|Exposure at default|Amount of Exposure at default:<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures<br>— in R0390 for the remaining exposures<br>— in R0270 for the sum of all exposures|
|C0040/R0270-<br>R0390|Credit Risk Contribution|Contribution to the credit SCR ncl. diversification, i.e. the sum of entries in this column<br>gives the credit risk SCR:<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures<br>— in R0390 for the remaining exposures<br>— in R0270 for the sum of all exposures|
|C0050/R0280-<br>R0380|Average Probability of<br>Default (in %)|Average 1Y probability of default in %<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures|
|C0060/R0280-<br>R0380|Average Loss Given<br>Default (in %)|Average loss given default in %<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures|
|C0070/R0270-<br>R0390|Market value (% of total<br>sum)|Share of the market value (in %) relative to the total sum of market values of exposures<br>to credit event risk<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures<br>— in R0390 for the remaining exposures<br>— in R0270 for the sum of all exposures (which should be 100 %)|

5.5.2023 EN Official Journal of the European Union L 120/1443

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0080/R0270-<br>R0390|Credit Risk Contribution<br>(% of total sum)|Share of the credit risk contribution (in %) relative to the total credit risk SCR<br>— in R0290 to R0380 for the top 10 exposures<br>— in R0280 for the sum of these top 10 exposures<br>— in R0390 for the remaining exposures<br>— in R0270 for the sum of all exposures (which should be 100 %)|

_Top 10 exposures in terms of market value (single)_

|C0090/R0420-<br>R0510|Name of Exposure|Names of the top 10 exposures of single exposures in terms of impact on the SCR.<br>The impact on SCR is in the column ‘Credit Risk Contribution’, which should be the<br>contribution to the credit SCR, i.e. incl. diversification and the sum of entries in the<br>column gives the credit risk SCR.|
|---|---|---|
|C0020/R0400-<br>R0520|Market value|Market value in reporting currency according to the valuation used for solvency<br>purposes of<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures<br>— in R0520 for the remaining exposures<br>— in R0400 for the sum of all exposures|
|C0030/R0400-<br>R0520|Exposure at default|Exposure at default in reporting currency of<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures<br>— in R0520 for the remaining exposures<br>— in R0400 for the sum of all exposures|
|C0040/R0400-<br>R0520|Credit Risk Contribution|Contribution to the credit risk incl. diversification, i.e. the sum of entries in this column<br>gives the credit risk SCR:<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures<br>— in R0520 for the remaining exposures<br>— in R0400 for the sum of all exposures|

L 120/1444 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050/R0410-<br>R0510|Average Probability of<br>Default (in %)|Average 1Y probability of default in %<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures|
|C0060/R0410-<br>R0510|Average Loss Given<br>Default (in %)|Average loss given default in %<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures|
|C0070/R0400-<br>R0520|Market value (% of total<br>sum)|Share of the market value (in %) relative to the total sum of market values of exposures<br>to credit event risk<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures<br>— in R0520 for the remaining exposures<br>— in R0400 for the sum of all exposures (which should be 100 %)|
|C0080/R0400-<br>R0520|Credit Risk Contribution<br>(% of total sum)|Share of the credit risk contribution (in %) relative to the total credit risk SCR<br>— in R0420 to R0510 for the top 10 exposures<br>— in R0410 for the sum of these top 10 exposures<br>— in R0520 for the remaining exposures<br>— in R0400 for the sum of all exposures (which should be 100 %)|

_Split by asset class_

5.5.2023 EN Official Journal of the European Union L 120/1445

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0530-<br>R0640|Exposure at default|Exposure at default split by asset class:<br>— Bond and loans<br>— Covered bonds<br>— Sovereign bonds<br>— Mortgages<br>— Asset backed<br>— Other<br>— Cash<br>— Receivables<br>— Reinsurance and derivatives<br>— Credit insurance<br>— Off BS and other<br>— Total|
|C0040/R0530-<br>R0640|Credit Risk Contribution|Contribution to the credit SCR (in reporting currency) incl. diversification, i.e. the sum<br>of entries in this column gives the credit risk SCR.<br>Contribution split by asset class:<br>— Bond and loans<br>— Covered bonds<br>— Sovereign bonds<br>— Mortgages<br>— Asset backed<br>— Other<br>— Cash<br>— Receivables<br>— Reinsurance and derivatives<br>— Credit insurance<br>— Off BS and other<br>— Total|
|C0050/R0530-<br>R0630|Average Probability of<br>Default (in %)|Average 1Y probability of default in % for the assets as sorted in the asset class split:<br>— Bond and loans<br>— Covered bonds<br>— Sovereign bonds|

L 120/1446 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Mortgages<br>— Asset backed<br>— Other<br>— Cash<br>— Receivables<br>— Reinsurance and derivatives<br>— Credit insurance<br>— Off BS and other|
|C0060/R0530-<br>R0630|Average Loss Given<br>Default (in %)|Average loss given default in % for the assets as sorted in the asset class split:<br>— Bond and loans<br>— Covered bonds<br>— Sovereign bonds<br>— Mortgages<br>— Asset backed<br>— Other<br>— Cash<br>— Receivables<br>— Reinsurance and derivatives<br>— Credit insurance<br>— Off BS and other|
|C0070/R0530-<br>R0640|Market value (% of total<br>sum)|Share of the market value (in %) relative to the total sum of market values of exposures<br>to credit event risk split by asset classes<br>— Bond and loans<br>— Covered bonds<br>— Sovereign bonds<br>— Mortgages<br>— Asset backed<br>— Other<br>— Cash|

5.5.2023 EN Official Journal of the European Union L 120/1447

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Receivables<br>— Reinsurance and derivatives<br>— Credit insurance<br>— Off BS and other<br>— Total|
|C0080/R0530-<br>R0640|Credit Risk Contribution<br>(% of total sum)|Share of the credit risk contribution (in %) relative to the total credit risk SCR split by<br>asset classes<br>— Bond and loans<br>— Covered bonds<br>— Sovereign bonds<br>— Mortgages<br>— Asset backed<br>— Other<br>— Cash<br>— Receivables<br>— Reinsurance and derivatives<br>— Credit insurance<br>— Off BS and other<br>— Total|

_Split by credit quality step (CQS)_

|C0020/R0650-<br>R0730|Market value|Market value in reporting currency according to the valuation used for solvency<br>purposes split by credit quality step<br>—|
|---|---|---|
|C0030/R0650-<br>R0730|Exposure at default|— Exposure at default in reporting currency split by credit quality step.|
|C0040/R0650-<br>R0730|Credit Risk Contribution|Contribution to the credit SCR (in reporting currency) incl. diversification, i.e. the sum<br>of entries in this column gives the credit risk SCR.<br>—|

L 120/1448 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050/R0650-<br>R0720|Average Probability of<br>Default (in %)|Average 1Y probability of default in % for the assets as sorted in the credit quality steps.|
|C0060/R0650-<br>R0720|Average Loss Given<br>Default (in %)|Average loss given default in % for the assets as sorted in the credit quality steps.|
|C0070/R0650-<br>R0730|Market value (% of total<br>sum)|Share of the market value (in %) relative to the total sum of market values of exposures<br>to credit event risk split by credit quality step.|
|C0080/R0650-<br>R0730|Credit Risk Contribution<br>(% of total sum)|Share of the credit risk contribution (in %) relative to the total credit risk SCR split by<br>credit quality step.|
|C0100/R0740|Credit event risk (‘mi­<br>gration and default’)<br>– 99,5 %|This is the total amount of the capital charge for credit event risk (‘migration and<br>default’) for 99,5 % quantile.|
|C0100/R0750|Expected loss – mean|This is the total amount of mean of the probability distribution of expected loss for<br>credit event risk (‘migration and default’).|

_**S.26.11 – Internal model: Credit risk – details for financial instruments**_

_General comments:_

This section relates to the annual submission of information for groups.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and groups.

CODE ITEM INSTRUCTIONS

_Exposure at Default_

|C0010-C0090/<br>R0010|Overall Exposure at<br>Default|Exposure at Default for different Credit Quality Steps.|
|---|---|---|
|C0010-<br>C0090/R0020-<br>R0080|Exposure at Default<br>breakdown|Amount of Exposure at Default for different asset classes and different Credit Quality<br>Steps.|

_Probability of Default – weighted average where the weight is Exposure at Default_

5.5.2023 EN Official Journal of the European Union L 120/1449

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|R0100|Overall Probability of<br>Default|Probability of Default for different Credit Quality Steps.|
|C0010-<br>C0090/R0110-<br>R0170|Probability of Default<br>breakdown|Probability of Default for different asset classes and different Credit Quality Steps.|
|C0100/R0180|Other description|Summary of content of Other category referred in rows R0080 and R0170 so<br>materiality can be judged.|

_Solvency Capital Requirements_

|C0110/R0190|Total undiversified credit<br>risk|This is the total amount of the capital charge for credit risk before any diversification<br>effects.|
|---|---|---|
|C0110/R0200|Diversification:<br>credit risk|This is the amount of gross diversification effects allowed in aggregation of capital<br>requirements for credit risk.<br>This amount should be reported as a negative value.|
|C0110/R0210|Diversified risk:<br>credit risk|This is the total amount of the capital charge for credit risk.|

_**S.26.12 – Internal model: Credit risk – for non-financial instruments**_

_General comments:_

This section relates to the annual submission of information for groups.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and groups.

CODE ITEM INSTRUCTIONS

_Type 1 exposures in terms of impact on SCR_

|C0010/R0020-<br>R0110|Name of single name<br>exposure|Describe the name of the 10 largest single exposures.|
|---|---|---|
|C0020/R0020-<br>R0110|Code of single name<br>exposure|Identification code using the Legal Entity Identifier (LEI) if available.<br>If not available this item should not be reported|

L 120/1450 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0010|Sum of all Losses Given<br>Default|The sum of the Loss Given Default for all Type 1 exposures.|
|C0030/R0020-<br>R0110|Type 1 exposures –<br>Single name exposure X<br>– Loss Given Default|The value of the Loss Given Default for each of the 10 largest single name exposures.|
|C0030/R0120|Type 1 aggregate Loss<br>Given Default excluding<br>10 largest single name<br>exposures|Loss Given Default for all Type 1 exposures excluding 10 largest single name exposures.|
|C0040/R0010|Sum of all Exposures at<br>Default|The sum of the Exposure at Default for all Type 1 exposures.|
|C0040/R0020-<br>R0110|Type 1 exposures –<br>Single name exposure X<br>– Exposure at Default|The value of the Exposure at Default for each of the 10 largest single name exposures.|
|C0040/R0120|Type 1 aggregate<br>Exposure at Default<br>excluding 10 largest<br>single name exposures|The value of the Exposure at Default for all Type 1 exposures excluding 10 largest<br>single name exposures.|
|C0050/R0010|Weighted average Prob­<br>ability of Default for<br>Type 1 exposures|Weighted average of Probability of Default for Type 1 exposures where the weight is<br>Exposure at Default.|
|C0050/R0020-<br>R0110|Type 1 exposures –<br>Single name exposure X<br>– Probability of Default|The Probability of Default for each of the 10 largest single name exposures.|

_Type 2 exposures in terms of impact on SCR_

5.5.2023 EN Official Journal of the European Union L 120/1451

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030/R0140-<br>R0180|Type 2 exposures – Loss<br>Given Default|Loss Given Default for the different exposures.<br>For R0160 include the other highest main exposure excluding R0140–R0150.<br>For R0170 include the other highest main exposure excluding R0140–R0160.<br>For R0180 include the other highest main exposure excluding R0140–R0170.|
|C0030/R0190|Type 2 aggregate Loss<br>Given Default excluding<br>R0140–R0180|Loss Given Default for all Type 2 exposures excluding R0140–R0180.|
|C0040/R0130|Sum of all Exposures at<br>Default|The sum of the Exposure at Default for all Type 2 exposures.|
|C0040/R0140-<br>R0180|Type 2 exposures –<br>Exposure at Default|Exposure at Default for the different exposures:<br>For R0160 include the other highest main exposure excluding R0140–R0150.<br>For R0170 include the other highest main exposure excluding R0140–R0160.<br>For R0180 include the other highest main exposure excluding R0140–R0170.|
|C0040/R0190|Type 2 aggregate<br>Exposure at Default<br>excluding R0140–R0180|Exposure at Default for all Type 2 exposures excluding R0140–R0180.|
|C0050/R0130|Weighted average Prob­<br>ability of Default for<br>Type 2 exposures|Weighted average of Probability of Default for Type 2 exposures where the weight is<br>Exposure at Default.|
|C0050/R0140-<br>R0180|Type 2 exposures –<br>Probability of Default|The Probability of Default for each of R0140–R0180. For R0140 and R0150 it shall be<br>the weighted average of the Probabilities of Default where the weight is Exposure at<br>Default.|
|C0060/R0140-<br>R0180|Description of exposure|Short description of the Type 2 exposure.<br>For R0160 include the other highest main exposure excluding R0140–R0150.<br>For R0170 include the other highest main exposure excluding R0140–R0160.<br>For R0180 include the other highest main exposure excluding R0140–R0170.|

L 120/1452 EN Official Journal of the European Union 5.5.2023

CODE ITEM INSTRUCTIONS

_Solvency Capital Requirements_

|C0070/R0200|Total undiversified<br>counterparty default risk|This is the total amount of the capital charge for counterparty default risk before any<br>diversification effects.|
|---|---|---|
|C0070/R0210|Diversification:<br>counterparty default risk|This is the amount of gross diversification effects allowed in aggregation of capital<br>requirements for counterparty default risk for Type 1 and Type 2 exposures.<br>This amount should be reported as a negative value.|
|C0070/R0220|Diversified risk:<br>counterparty default risk|This is the total amount of the capital charge for counterparty default risk.|

_**S.26.13 – Internal model: Non-Life & Health NSLT Underwriting risk**_

_General comments_ :

This section relates to the annual submission of information for groups.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and groups.

This template collects information on Non-Life and Health NSLT underwriting risk in the following different risk
granularities gross and net of reinsurance ( [1] ):

— Premium and Reserve Risk: Premium and Reserve Risk data including Cat.

— Catastrophe Risk (Cat): Catastrophe Risk data.

— Premium & Reserve Risk (Excluding explicit Cat): Premium and Reserve Risk data excluding explicit Cat.

— Premium Risk: The premium risk distribution should be such that its mean reflects an expected profit or loss
including the movement of Premium Provisions over the year. Results should exclude Cat.

— Reserve Risk: The Reserve Risk distribution should be such that its mean is approximately zero, as there is no
expected profit in a Best Estimate. Results should exclude Cat.

— Within Premium and Reserve Risk the following two segmentations are requested:

— Solvency 2 Lines of Business (S2LoB): As defined in Annex II of the Delegated Regulation, based on lines of
business (LoBs) defined in Annex I.

— Internal Model Lines of Business (IntLoB): Is understood as the most granular level from the internal model direct
outputs at which the probability distribution function of the losses and SCR are available. IntLoBs are expected
to be used for internal reporting as well as the management of the capital positions by the undertaking. IntLoBs
typically are close to the parameterisation level. They should enable an understanding of the internal model
specific behaviour.

( [1] ) Co-Insurance on direct business: For leading insurance undertakings the full proportion of business is understood to be reported as
gross direct business, whereby the proportion shared with non-leading insurers is considered to be treated as outward reinsurance,

5.5.2023 EN Official Journal of the European Union L 120/1453

In case of co-Insurance on direct business, for leading insurance undertakings the full proportion of business is
understood to be reported as gross direct business, whereby the proportion shared with non-leading insurers is
considered to be treated as outward reinsurance.

Overall the following applies:

— Monetary amounts of this template are discounted.

— High percentiles represent adverse results for the undertaking since the underlying distribution is a loss distribution
(i.e. 99.5 is used for the SCR calculation).

— In general, it is expected that the requested figures are available at both granularities (internal or Solvency 2 LoBs)
and consistently reported for each of these 2 granularities to the extent possible (means add up, etc.).

— The word diversified is in this template used to differentiate between different levels of granularity (e.g. diversified
reserve risk is the overall aggregated reserve risk in comparison to the sum of undiversified S2LoBs).

Because there are different ways of modelling these risks, undertakings are not requested to change their internal model
to be able to follow the structure of the codes. So, if undertakings model the catastrophe risk together with the risk of
premiums and/or reserves, then they should not fill in section ‘Distribution of losses from catastrophe perils’. In
addition, if undertakings obtain a specific distribution of premium and reserve risks for Health NSLT underwriting
risk and a separate one for non-life underwriting risk without aggregating the two together, the information will be
included in ‘Overall Health NSLT gross of reinsirance’ – ‘Overall Health NSLT net of reinsurance’ sections and ‘Overall
Non-Life gross of reinsurance’ – ‘Overall Non-Life net of reinsurance’ sections respectively. Otherwise, ‘Overall Non-Life
gross of reinsurance’ – ‘Overall Non-Life net of reinsurance’ sections should not be reported.

The Occurrence Exceedance Probability (OEP) is the probability that the associated loss level will be exceeded by any
event in any given year. It is used when the insurance program is written on an occurrence basis, or when the loss
associated with one event is important.

The Aggregate Exceedance Probability (AEP) is the probability that the associated loss level will be exceeded by the
aggregated losses in any given year and is used when the insurance program is written on an aggregate basis.

CODE ITEM INSTRUCTIONS

_Risk model data_

L 120/1454 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0020|Short description of SCR<br>risk measure used for<br>Premium risk|Describe the way in which the Internal Model SCR risk measure for Premium risk is<br>derived (e.g. from the ‘economic’ Profit and Loss distribution).<br>Use as reference point the metric defined for the SCR in Article 101 of the Solvency II<br>Directive and go through all aspects where your approach may differ (e.g. deviations<br>from the VaR 1/200, the 1-year time horizon of risk, risk as deviation from the<br>expected result, etc.).<br>If the approved Internal Model risk measure complies with the risk measure as defined<br>by Article 101 of the Solvency II Directive please confirm by inserting ‘Internal Model<br>risk measure as defined in Article 101 of the Solvency II directive’.|
|C0010/R0030|Is SCR risk measure for<br>Reserve risk centred?|One of the options in the following closed list shall be used:<br>Yes – Risk Capital includes a deviation from the expected result (centred risk). Please<br>describe in code C0010/R0040.<br>No – Risk Capital includes a deviation from zero (Non-centred risk). Please describe in<br>code C0010/R0040.<br>Other – Please describe in code C0010/R0040.|
|C0010/R0040|Short description of SCR<br>risk measure used for<br>Reserve risk|Describe the way the in which Internal Model the SCR risk measure for Reserve risk is<br>derived (e.g. from the economic Profit and Loss distribution).<br>Use as reference point the standard metric used for the SCR under Solvency II Directive<br>Section 4 Subsection 1 & 2 (Focus in particular on Article 101, 104, 105, 108) under<br>Solvency II and go through all aspects where your approach may differ (e.g. deviations<br>from the VaR 1/200, the 1-year time horizon of risk, risk as deviation from the<br>expected result, going concern, etc.).<br>If the approved Internal Model risk measure complies with all assumptions of Section 4<br>Subsection 2 please confirm by inserting ‘Internal Model risk measure in line with<br>Standard Formula risk measure definition’|
|C0010/R0050|Is SCR risk measure for<br>Catastrophe risk centred?|One of the options in the following closed list shall be used:<br>Yes – Risk Capital includes a deviation from the expected result (centred risk). Please<br>describe in code C0010/R0060.<br>No – Risk Capital includes a deviation from zero (Non-centred risk). Please describe in<br>code C0010/R0060.<br>Other – Please describe in code C0010/R0060.|

5.5.2023 EN Official Journal of the European Union L 120/1455

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0060|Short description of SCR<br>risk measure used for<br>Catastrophe risk|Describe the way the in which the Internal Model SCR risk measure for Catastrophe risk<br>is derived. (e.g. from the economic Profit and Loss distribution).<br>Use as reference point the standard metric used for the SCR under Solvency II Directive<br>Section 4 Subsection 1 & 2 (Focus in particular on Article 101, 104, 105, 108) under<br>Solvency II and go through all aspects where your approach may differ (e.g. deviations<br>from the VaR 1/200, the 1-year time horizon of risk, risk as deviation from the<br>expected result, going concern, etc.).<br>If the approved Internal Model risk measure complies with all assumptions of Section 4<br>Subsection 2 please confirm by inserting ‘Internal Model risk measure in line with<br>Standard Formula risk measure definition’|

_Internal LoB mapping_

|C0020|Internal line of business|Name of internal line of business used in the internal model. It shall be consistent<br>across the template.|
|---|---|---|
|C0030|Solvency II line of<br>business|Identification of the Non-Life line of business as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, reported. The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss<br>13 – Proportional medical expense reinsurance<br>14 – Proportional income protection reinsurance<br>15 – Proportional workers’ compensation reinsurance<br>16 – Proportional motor vehicle liability reinsurance|

L 120/1456 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||17 – Proportional other motor reinsurance<br>18 – Proportional marine, aviation and transport reinsurance<br>19 – Proportional fire and other damage to property reinsurance<br>20 – Proportional general liability reinsurance<br>21 – Proportional credit and suretyship reinsurance<br>22 – Proportional legal expenses reinsurance<br>23 – Proportional assistance reinsurance<br>24 – Proportional miscellaneous financial loss reinsurance<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance<br>It is expected the insurance and reinsurance undertakings indicate in which Solvency II<br>LoB each internal LoB is included.<br>If one Internal LoB maps to two or more Solvency II LoBs then C0040 reports the<br>corresponding proportion (as a value between 0 and 1) of the internal LoB for each<br>mapped Solvency II LoB. These values shall add up to 1 for each internal LoB that maps<br>to two or more Solvency II LoBs. If there is a one-to-one mapping then C0040 shall<br>be 1.|
|C0040|Premium risk indicator|The following closed list shall be used:<br>— Assigned to premium risk<br>— Not assigned to premium risk|
|C0050|Reserve risk indicator|The following closed list shall be used:<br>— Assigned to reserve risk<br>— Not assigned to reserve risk|
|C0060|Proportion of Internal<br>Line of Business allocated<br>to SII Line of Business|Proportion of internal line of business allocated to SII line of business as a decimal<br>number e.g. if it’s 10 % then use 0.1.|

5.5.2023 EN Official Journal of the European Union L 120/1457

CODE ITEM INSTRUCTIONS

|Gross Reserve risk|model data|Col3|
|---|---|---|
|Z0010|SII Line of Business|Identification of the Non-Life line of business as defined in Annex I to Delegated<br>Regulation (EU) 2015/35, reported. The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss<br>13 – Proportional medical expense reinsurance<br>14 – Proportional income protection reinsurance<br>15 – Proportional workers’ compensation reinsurance<br>16 – Proportional motor vehicle liability reinsurance<br>17 – Proportional other motor reinsurance<br>18 – Proportional marine, aviation and transport reinsurance<br>19 – Proportional fire and other damage to property reinsurance<br>20 – Proportional general liability reinsurance<br>21 – Proportional credit and suretyship reinsurance<br>22 – Proportional legal expenses reinsurance<br>23 – Proportional assistance reinsurance<br>24 – Proportional miscellaneous financial loss reinsurance<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance|
|Z0020|Risk type|One of the options in the following closed list shall be used:<br>1 – Non-life and NSLT health reserve risk aggregated jointly with implicit catastrophe<br>risk<br>2 – Non-life and NSLT health reserve risk aggregated jointly<br>3 – Non-life underwriting reserve risk with implicit catastrophe risk<br>4 – Non-life underwriting reserve risk|

L 120/1458 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0070|Diversified reserve risk<br>excluding explicit Catas­<br>trophe Risk|Aggregate reserve risk gross/net of reinsurance after applying diversification effects<br>among different risks.<br>It will include catastrophe risk if it is modelled jointly with the reserve risk, otherwise<br>catastrophe risk will be reported using separate fields described in the ‘Distribution of<br>losses from catastrophe perils’ section of this LOG file.|
|C0080|SII Line of Business|Reserve risk gross/net of reinsurance for each Solvency II LoB.<br>It will include catastrophe risk if it is modelled jointly with the reserve risk, otherwise<br>catastrophe risk will be reported using separate fields described in the ‘Distribution of<br>losses from catastrophe perils’ section of this LOG file.|
|C0090|Internal Line of Business|Reserve risk gross/net of reinsurance for each internal LoB.<br>It will include catastrophe risk if it is modelled jointly with the reserve risk, otherwise<br>catastrophe risk will be reported using separate fields described in the ‘Distribution of<br>losses from catastrophe perils’ section of this LOG file.|

|R0070|Provision for claims<br>outstanding – discounted|The best estimate of claims (gross of reinsurance) that have not been settled. It includes<br>all claims not yet settled, reported and not reported. Based on Article 77 Solvency II<br>Directive, the best estimate corresponds to the probability-weighted average of future<br>cash-flows, taking account of the time value of money (expected present value of future<br>cash-flows), using the relevant risk-free interest rate term structure.|
|---|---|---|
|R0080|Premium Provision –<br>discounted (only if<br>premium provision<br>allocated to reserve risk)|The discounted sum of future cash flows that comprise the premium provisions, gross<br>of the amounts recoverable from reinsurance contracts, special purpose vehicles and<br>finite reinsurance regarding direct and accepted business. This cell should be filled in if<br>the premium provision at the reporting reference date is allocated to reserve risk.|
|R0090|Solvency Capital<br>Requirement|This is the amount of funds that insurance and reinsurance groups need to face their<br>risks. It is required to identify the solvency capital requirement for each internal line of<br>business, SII LoB and aggregate level based on gross of reinsurance data.<br>This cell represents the stand-alone risk of the respective granularity with the approved<br>risk measure of the Internal Model.|
|R0100|Simulated (output) mean|This is the mean of the profit and loss distribution forecast according to the approved<br>model setup, i.e. as relevant for the calculation of the official SCR. It is the output<br>obtained based on the simulation process (gross of reinsurance and on an undiscounted<br>basis)|

5.5.2023 EN Official Journal of the European Union L 120/1459

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|R0110|Simulated (output)<br>standard deviation|This is the standard deviation of the probability distribution of the future cash out-flows<br>(Combined ratio styled) relating to claims events on a one-year time horizon basis as at<br>the reporting reference date. It is the output obtained based on the simulation process<br>(gross of reinsurance and on a discounted basis).|
|R0120-R0330|Percentiles from 0,001 to<br>0,999|The undertaking is expected to indicate the amounts of the percentiles required in the<br>table related to the probability distribution of the future cash out-flows relating to<br>claims events on a one-year time horizon basis as at the reporting reference date<br>obtained based on the simulation process (gross of reinsurance and on a discounted<br>basis).<br>If the risk measure definition is in line with the risk measure definition of Article 101<br>of the Solvency II Directive, the 99.5 percentile will differ by the Simulated (output)<br>mean from the SCR.|

_Net Reserve risk model data_

|R0340|Provision for claims<br>outstanding – discounted|The best estimate of claims (net of reinsurance recoverables) that have not been settled.<br>It includes all claims not yet settled, reported and not reported. Based on Article 77<br>Solvency II Directive, the best estimate corresponds to the probability-weighted average<br>of future cash-flows, taking account of the time value of money (expected present value<br>of future cash-flows), using the relevant risk-free interest rate term structure.|
|---|---|---|
|R0350|Premium Provision –<br>discounted (only if<br>premium provision<br>allocated to reserve risk)|The discounted sum of future cash flows that comprise the premium provisions net of<br>reinsurance recoverables. This cell should be filled in if the premium provision at the<br>reporting reference date is allocated to reserve risk.|
|R0360|Solvency Capital<br>Requirement|This is the amount of funds that insurance and reinsurance groups need to face their<br>risks. It is required to identify the solvency capital requirement for each internal line of<br>business, SII LoB and aggregate level based on net of reinsurance data.|
|R0370|Simulated (output) mean|This is the mean of the probability distribution. It is the output obtained based on the<br>simulation process (net of reinsurance and on discounted basis).|
|R0380|Simulated (output)<br>standard deviation|This is the standard deviation of the probability distribution. It is the output obtained<br>based on the simulation process (net of reinsurance and on discounted basis).|
|R0390-R0600|Percentiles from 0,001 to<br>0,999|The undertaking is expected to indicate the amounts of the percentiles required in the<br>table related to the probability distribution obtained based on the simulation process<br>(net of reinsurance and on discounted basis).|

_Gross Premium risk model data_

L 120/1460 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|Z0020|Risk type|One of the options in the following closed list shall be used:<br>1 – Non-life and NSLT health premium risk aggregated jointly with implicit catastrophe<br>risk<br>2 – Non-life and NSLT health premium risk aggregated jointly<br>3 – Non-life underwriting premium risk with implicit catastrophe risk<br>4 – Non-life underwriting premium risk|
|C0100|Diversified premium risk<br>excluding explicit Catas­<br>trophe Risk|Aggregate premium risk gross/net of reinsurance after applying diversification effects<br>among different risks.<br>It will include catastrophe risk if it is modelled jointly with the premium risk, otherwise<br>catastrophe risk will be reported using separate codes described in the ‘DISTRIBUTION<br>OF LOSSES FROM CATASTROPHE PERILS’ section of this LOG file.|
|C0110|SII Line of Business|Premium risk gross/net of reinsurance for each Solvency II LoB.<br>It will include catastrophe risk if it is modelled jointly with the premium risk, otherwise<br>catastrophe risk will be reported using separate codes described in the ‘DISTRIBUTION<br>OF LOSSES FROM CATASTROPHE PERILS’ section of this LOG file.|
|C0120|Internal Line of Business|Premium risk gross/net of reinsurance for each internal LoB.<br>It will include catastrophe risk if it is modelled jointly with the premium risk, otherwise<br>catastrophe risk will be reported using separate codes described in the ‘DISTRIBUTION<br>OF LOSSES FROM CATASTROPHE PERILS’ section of this LOG file.|
|R0610|Gross Written Premium|Gross premiums written shall comprise all amounts due during the financial year in<br>respect of insurance contracts, arising from direct business, regardless of the fact that<br>such amounts may relate in whole or in part to a later financial year.|
|R0620|Gross Earned Premium|It is the sum of gross premiums written minus the change in the gross provision for<br>unearned premiums related to insurance direct business.|
|R0630|Gross written premium<br>planned in the 12<br>months post the<br>reporting Reference Date|Gross premium planned to be written within the 12 months following the reporting<br>reference date via binder agreements either signed before or after the reference date.|
|R0640|Gross written unearned<br>premium at the<br>Reference Date (only if<br>premium provision<br>allocated to premium<br>risk)|Written unearned premium gross of reinsurance. This cell should be filled in if the<br>premium provision at the reporting reference date is allocated to premium risk.|

5.5.2023 EN Official Journal of the European Union L 120/1461

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|R0650|Premium Provision –<br>discounted (only if<br>premium provision<br>allocated to premium<br>risk)|The discounted sum of future cash flows that comprise the premium provisions, gross<br>of the amounts recoverable from reinsurance contracts, special purpose vehicles and<br>finite reinsurance regarding direct and accepted business. This cell should be filled in if<br>the premium provision at the reporting reference date is allocated to premium risk.|
|R0660|Solvency Capital<br>Requirement|This is the amount of funds that insurance and reinsurance groups need to face their<br>risks. It is required to identify the solvency capital requirement for each internal line of<br>business, SII LoBs and aggregate level based on gross of reinsurance data.|
|R0670|Simulated (output) mean|This is the mean loss ratio of the probability distribution. It is the output obtained<br>based on the simulation process (gross of reinsurance and on a discounted basis).|
|R0680|Simulated (output)<br>standard deviation|This is the standard deviation of the probability distribution. It is the output obtained<br>based on the simulation process (gross of reinsurance and on a discounted basis).|
|R0690-R0900|Percentiles from 0,001 to<br>0,999|The undertaking is expected to indicate the amounts of the percentiles required in the<br>table related to the probability distribution obtained based on the simulation process<br>(gross of reinsurance and on a discounted basis).|

_Net Premium risk model data_

|R0910|Net Written Premium|Net premiums written shall comprise all amounts due during the financial year in<br>respect of insurance contracts, arising from direct business, regardless of the fact that<br>such amounts may relate in whole or in part to a later financial year.|
|---|---|---|
|R0920|Net Earned Premium|It is the sum of net premiums written minus the change in the net provision for<br>unearned premiums related to insurance direct business.|
|R0930|Net written premium<br>planned in the<br>12 months post the<br>Reference Date|Net premium planned to be written within the 12 months following the reporting<br>reference date via binder agreements either signed before or after the reference date.|
|R0940|Net written unearned<br>premium at the<br>Reference Date (only if<br>premium provision<br>allocated to premium<br>risk)|Written unearned premium net of reinsurance. This cell should be filled in if the<br>premium provision at the reporting reference date is allocated to premium risk.|

L 120/1462 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|R0950|Premium Provision –<br>discounted (only if<br>premium provision<br>allocated to premium<br>risk)|The discounted sum of future cash flows that comprise the premium provisions net of<br>reinsurance recoverables. This cell should be filled in if the premium provision at the<br>reporting reference date is allocated to premium risk.|
|R0960|Solvency Capital<br>Requirement|This is the amount of funds that insurance and reinsurance groups need to face their<br>risks. It is required to identify the solvency capital requirement for each internal line of<br>business, SII LoBs and aggregate level based on net of reinsurance data.|
|R0970|Simulated (output) mean|This is the mean of the probability distribution. It is the output obtained based on the<br>simulation process (net of reinsurance and on a discounted basis).|
|R0980|Simulated standard devi­<br>ation|This is the standard deviation of the probability distribution. It is the output obtained<br>based on the simulation process (net of reinsurance and on a discounted basis).|
|R0990-R1200|Percentiles from 0,001 to<br>0,999|The undertaking is expected to indicate the amounts of the percentiles required in the<br>table related to the probability distribution obtained based on the simulation process<br>(net of reinsurance and on a discounted basis).|

_Overall Non-Life and Health NSLT gross of reinsurance_

|Z0020|Risk type|One of the options in the following closed list shall be used:<br>1 – Non-life and NSLT health premium risk and reserve risk aggregated jointly with<br>implicit catastrophe risk<br>2 – Non-life and NSLT health premium risk and reserve risk aggregated jointly<br>3 – Non-life underwriting premium risk and reserve risk with implicit catastrophe risk<br>4 – Non-life underwriting premium risk and reserve risk<br>5 – NSLT health underwriting premium risk and reserve risk aggregated separately with<br>implicit catastrophe risk<br>6 – NSLT health underwriting premium risk and reserve risk aggregated separately|
|---|---|---|
|C0130|Total undiversified|The total amount of non-life and health NSLT underwriting risk before applying diver­<br>sification effects among different non-life risks. This amount will include catastrophe<br>risk if it is modelled jointly with the premium and reserve risk, otherwise catastrophe<br>risk will be reported using separate codes described in the ‘DISTRIBUTION OF LOSSES<br>FROM CATASTROPHE PERILS’ section of this LOG file.|

5.5.2023 EN Official Journal of the European Union L 120/1463

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0140|Diversification|The difference between total undiversified standalone non-life and health NSLT under­<br>writing risk and total non-life underwriting risk diversified. This amount is the diver­<br>sification effect and shall be reported as a negative value.|
|C0150|Diversified|The total amount of non-life and health NSLT risk underwriting after applying diver­<br>sification effects among different risks. This amount will include catastrophe risk if it is<br>modelled jointly with the premium and reserve risk, otherwise catastrophe risk will be<br>reported using separate codes described in the ‘DISTRIBUTION OF LOSSES FROM<br>CATASTROPHE PERILS’ section of this LOG file.|
|R1210|Solvency Capital<br>Requirement|This is the amount of funds that insurance and reinsurance undertakings need to face<br>their risks. It is required to identify the solvency capital requirement for each internal<br>line of business, SII LoBs and aggregate level based on gross of reinsurance data.|
|R1220|Simulated (output) mean|This is the mean of the probability distribution. It is the output obtained based on the<br>simulation process (gross of reinsurance and on a discounted basis).|
|R1230|Simulated (output)<br>standard deviation|This is the standard deviation of the probability distribution. It is the output obtained<br>based on the simulation process (gross of reinsurance and on a discounted basis).|
|R1240-R1450|Percentiles from 0,001 to<br>0,999|The undertaking is expected to indicate the amounts of the percentiles required in the<br>chart related to the probability distribution obtained based on the simulation process<br>(gross of reinsurance and on a discounted basis).|

_Overall Non-Life and Health NSLT net of reinsurance_

|R1460|Solvency Capital<br>Requirement|This is the amount of funds that insurance and reinsurance undertakings need to face<br>their risks. It is required to identify the solvency capital requirement for each internal<br>line of business, SII LoBs and aggregate level based on net of reinsurance data.|
|---|---|---|
|R1470|Simulated (output) mean|This is the mean of the probability distribution. It is the output obtained based on the<br>simulation process (net of reinsurance and on a discounted basis).|
|R1480|Simulated (output)<br>standard deviation|This is the standard deviation of the probability distribution. It is the output obtained<br>based on the simulation process (net of reinsurance and on a discounted basis).|
|R1490-R1700|Percentiles from 0,001 to<br>0,999|The undertaking is expected to indicate the amounts of the percentiles required in the<br>chart related to the probability distribution obtained based on the simulation process<br>(net of reinsurance and on a discounted basis).|

_Distribution of losses from Catastrophe Perils_

L 120/1464 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0160|Catastrophe|Name of natural catastrophe or man-made peril per modelled region. Please include<br>name of region and peril. Do not include generic names like region1 or peril1. It is<br>recommended that the names of the perils and the regions are in English.|
|C0170|Commercially available<br>vendor model used (if<br>applicable)|One of the options in the following closed list shall be used:<br>Yes<br>No|
|C0180|Commercially available<br>vendor model name and<br>version used (if applic­<br>able)|If a commercially available vendor model is used in the internal model for the peril this<br>field should contain the name of the model and the version of the model that the<br>simulations are based on.|
|C0190|Explanatory information<br>(if AEP loss is not avail­<br>able)|Provide short concise information on model and reasons, if the field ‘AEP loss’ is not<br>available. If agreed with the responsible supervisor this field could also be used to<br>provide information on modelling approaches in other cases.|
|C0200|Total Sum insured|The insurance or reinsurance undertaking is expected to report their total sum insured<br>for direct business by peril and region.|
|C0210|Exposure amount|The exposure amount used by the undertaking that has been agreed upon with the<br>respective supervisor. The metric used can be different among perils and regions.|
|C0220|Exposure metric|Short description of exposure metric used in previous column (C6).|

_Distribution of losses from Catastrophe Perils – Total (property and non-property) business_

|Z0010|Internal line of business|Name of the internal line of business used by the undertaking.|
|---|---|---|
|C0230-C0400/<br>R1710|Simulated mean from<br>model for Total (property<br>and non-property)<br>business|This is the mean of the probability distribution corresponding to each peril and aggre­<br>gation of perils. It is the output obtained based on the simulation process. The mean<br>should be reported with the following splits:<br>— Mean of OEP for all business gross of reinsurance<br>— Mean of AEP for all business gross of reinsurance<br>— Mean of Annual loss for all business gross of reinsurance<br>— Mean of OEP for all business net of reinsurance<br>— Mean of AEP for all business net of reinsurance<br>— Mean of Annual loss for all business net of reinsurance<br>‘Annual loss’ is explicitly not ‘Average Annual Loss’ (AAL), but the loss determined<br>according to the statistical measure, i.e. mean, standard deviation or percentile. AAL<br>corresponds to the mean annual loss.”|

5.5.2023 EN Official Journal of the European Union L 120/1465

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0230-C0400/<br>R1720|Simulated standard<br>deviation for Total<br>(property and non-<br>property) business|This is the standard deviation of the probability distribution corresponding to each peril<br>and aggregation of perils. It is the output obtained based on the simulation process. The<br>standard deviation should be reported with the same split as the Simulated mean.|
|C0230-<br>C0400/R1730-<br>R1810|Simulated percentiles for<br>Total (property and non-<br>property) business|Probability distribution percentiles obtained based on the simulation process for each<br>peril and aggregation of perils. Reported percentiles are 0,75, 0,9, 0,96, 0,98, 0,99,<br>0,995, 0,996, 0,998 and 0,999. The information for each separate percentile shall be<br>reported with the same split as the Simulated mean.|

_Premium and sums insured data_

|C0410/R1820-<br>R1950|Gross Annual Premium –<br>Direct insurance|Split of gross annual premium written for direct business by geographical region.<br>Geographical regions to be used are Europe, Africa, North East US, South East US,<br>Mid-West US, Western US, Northern America (excluding US), Caribbean & Central<br>America, South America, Australia, Japan, Asia (excluding Japan) and Rest of World.<br>Any unallocated premium should be put in the Unallocated bucket.<br>The definition of these geographical areas can be found in Annex III of the<br>COMMISSION DELEGATED REGULATION (EU) 2015/35. When one of the above<br>geographical regions is a superset of the defined regions in the delegated regulation<br>then all countries in the subsets should be considered for this region. The only<br>exception here is Japan which is singled out from the rest of Asia.|
|---|---|---|
|C0420/R1820-<br>R1950|Total Sum Insured –<br>Direct insurance|Split of total sum insured for direct business by geographical region. Geographical<br>regions to be used are Europe, Africa, North East US, South East US, Mid-West US,<br>Western US, Northern America (excluding US), Caribbean & Central America, South<br>America, Australia, Japan, Asia (excluding Japan) and Rest of World. Any unallocated<br>premium should be put in the Unallocated bucket.<br>The definition of these geographical areas can be found in Annex III of the<br>COMMISSION DELEGATED REGULATION (EU) 2015/35. When one of the above<br>geographical regions is a superset of the defined regions in the delegated regulation<br>then all countries in the subsets should be considered for this region. The only<br>exception here is Japan which is singled out from the rest of Asia.|
|C0410/R1960-<br>R1990|Gross Annual Premium –<br>Reinsurance|The insurance or reinsurance undertaking is expected to split their gross annual written<br>premium for reinsurance by geographical region. Geographical regions to be used are<br>Europe, North America and Rest of World. Any unallocated premium should be put in<br>the Unallocated bucket.|
|C0420/R1960-<br>R1990|Total Sum Insured –<br>Reinsurance|The insurance or reinsurance undertaking is expected to split their total sum insured for<br>reinsurance by geographical region. Geographical regions to be used are Europe, North<br>America and Rest of World. Any unallocated premium should be put in the<br>Unallocated bucket.|

_SPLIT OF PREMIUM INCOME_

L 120/1466 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0430/R2010|Reinsurance|Premium income (gross allocated written premium forecasted for the next 12 months<br>as used in the model) for the insurance or reinsurance undertaking reinsurance business.|
|C0430/R2020|Retrocession|Premium income (gross allocated written premium forecasted for the next 12 months<br>as used in the model) for the insurance or reinsurance undertaking retrocession.|

_SIGNIFICANT OTHER PERILS_

|C0440/R2030|Significant other perils|The insurance or reinsurance undertaking should here indicate if their business contains<br>other significant perils not included in the NatCat or Man-made perils above with a Yes,<br>otherwise this cell should contain a No.|
|---|---|---|
|C0440/R2040|Description of other<br>perils|If the above cell is Yes the insurance or reinsurance undertaking should provide here a<br>text description of those other significant peril(s).|

_CATASTROPHE SCR AGGREGATION – Reported net of reinsurance_

|C0450/R2050|Total undiversified<br>NatCat risk|Sum of separate SCR for all NatCat risk perils.|
|---|---|---|
|C0450/R2060|Diversification between<br>NatCat perils|Diversification effect on SCR between NatCat perils. Calculated as SCR for NatCat risk<br>perils – Sum of separate SCR for all NatCat risk perils.|
|C0450/R2070|Total undiversified man-<br>made risk|Sum of SCR for all Man-made risk perils.|
|C0450/R2080|Diversification between<br>man-made perils|Diversification effect on SCR between Man-made perils. Calculated as SCR for Man-<br>made risk perils – Sum of separate SCR for all Man-made risk perils.|
|C0450/R2090|Other non-life catas­<br>trophe risk|SCR for other non-life Catastrophe risk.|
|C0450/R2100|Diversification between<br>other non-life catas­<br>trophe perils|Diversification effect on SCR between Other perils. Calculated as SCR for Other risk<br>perils – Sum of separate SCR for all Other risk perils.|
|C0450/R2110|Non-life catastrophe risk<br>– total diversification|Diversification effect on SCR between NatCat, Man-made and Other perils. Calculated as<br>SCR for Catastrophe risk – SCR for NatCat risk perils – SCR for all Man-made risk<br>perils -SCR for all Other risk perils.|
|C0450/R2120|Total Non-life catas­<br>trophe risk – diversified|SCR for Catastrophe risk.|

5.5.2023 EN Official Journal of the European Union L 120/1467

_**S.26.14 – Internal model: Life and Health underwriting risk**_

_General comments:_

This section relates to the annual submission of information for groups.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and groups.

In this template, the results of internal models for Life and Health SLT underwriting risk are reported. If insurers also
integrate Health NSLT underwriting risk in the Life + Health SLT underwriting risk model structure, the results of the
Health NSLT model should also be reported in this template.

Depending on the structure of Life and Health SLT underwriting risk modelling, one of the two blocks for longevity and
mortality risk should be used. If the internal model structure is such that Mortality and Longevity risks are modelled
together, then for these risks only R0270 where these risks are combined, shall be reported.

In general, if cells cannot be sensibly reported an alternative should be selected. For example, if an undertaking cannot
separate trend, level or volatility modelling within a submodule, then information should be provided at the
corresponding aggregate level.

CODE ITEM INSTRUCTIONS

_OPTION 1 – LIFE RISK_

|C0010/R0010,<br>R0060, R0250,<br>R0270<br>C0030-C0040/<br>R0110|Net Best Estimate<br>liability + Technical<br>provisions calculated as a<br>whole|Best estimate shall be reported net of reinsurance and refers to the products of the<br>life insurance portfolio that are sensitive to the relevant risk category. TPs<br>calculated as a whole should be taken in as well.<br>The split for disability-morbidity risk aggregate refers to annuities paid out (‘APO’)<br>or not (‘ANPO’).|
|---|---|---|
|C0050/R0010,<br>R0060, R0110,<br>R0250, R0270|Net Written Premiums|The total of the written premiums net of reinsurance shall be reported for the<br>products of the life insurance portfolio that are sensitive to the relevant risk<br>category.|
|C0060/R0010,<br>R0060, R0110,<br>R0250, R0270|Sum insured|The total sum insured shall be reported for the products of the life insurance<br>portfolio that are sensitive to the relevant risk category.|
|C0070/R0010-<br>R0270|Solvency Capital<br>Requirements|The SCR for the relevant risk category, net of reinsurance.<br>The following explanations apply for C0070 – C0260:<br>For the aggregate risks, the SCR after aggregation over the underlying sub-risks<br>should be reported.<br>For lapse risk the following applies:<br>— ‘Lapse’ covers exercising contractual options in a general sense.<br>— Risk of increase in lapse rates (R0170) and decrease of lapse rates (R0180) are<br>lapse risks other than mass lapse risk, where R0170 (R0180) covers the part<br>of the business leading to a loss if lapse rates increase (decrease) as defined in<br>the internal model.|

L 120/1468 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|||— Risk of mass lapse (R0190) is risk of accumulation or catastrophe risk for<br>lapse as defined in the internal model.<br>— ‘Lapse type split (other than mass lapse)’ covers non-mass lapse risk if a split<br>in increase/decrease is not available and offers a split in three rough<br>categories: ‘full surrender’, i.e. termination of the contract, ‘partial surrender’<br>and ‘other’ exercising of contractual options or ‘Policyholder behaviour’.|
|C0080/R0010-<br>R0270|Mean|The mean of the probability distribution of the net SCR|
|C0090/R0010-<br>R0270|Standard deviation|The Standard deviation of the probability distribution of the net SCR|
|C0100-<br>C0310/R0010-<br>R0270|Percentiles from 0,001 to<br>0,999|It is expected that the insurance and reinsurance undertakings indicate the<br>amounts of the percentiles required in the table related to the probability<br>distribution obtained based on the simulation process (net of reinsurance and<br>on discounted basis).|

_OPTION 2 – LIFE RISK_

To be completed if the internal model only has a split between Trend and Level risk. In that case the following template
(S.26.14.01.02) replaces the template above (S.26.14.01.01).

|C0010/R0300|Net Best Estimate<br>liability + Technical<br>provisions calculated as a<br>whole|Catastrophe risk best estimate shall be reported net of reinsurance and refers to<br>the products of the life insurance portfolio that are sensitive to the relevant risk<br>category. TPs calculated as a whole should be taken in as well.|
|---|---|---|
|C0050/R0300|Net Written Premiums|The total of the net written premiums for catastrophe risk shall be reported for<br>the products of the life insurance portfolio that are sensitive to the relevant risk<br>category.|
|C0060/R0300|Sum insured|The total sum insured for catastrophe risk shall be reported for the products of<br>the life insurance portfolio that are sensitive to the relevant risk category.|
|C0070/R0280-<br>R0300|Solvency Capital<br>Requirements|The SCR for the relevant risk category, net of reinsurance.<br>For the aggregate risks, the net SCR after aggregation over the underlying<br>submodules should be reported.|
|C0080/R0280-<br>R0300|Mean|The mean of the probability distribution of the SCR|

5.5.2023 EN Official Journal of the European Union L 120/1469

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090/R0280-<br>R0300|Standard deviation|The Standard deviation of the probability distribution of the net SCR|
|C0100-<br>C0310/R0280-<br>R0300|Percentiles from 0,001 to<br>0,999|It is expected that the insurance and reinsurance undertakings indicate the<br>amounts of the percentiles required in the table related to the probability<br>distribution obtained based on the simulation process (net of reinsurance and<br>on discounted basis).|

_OPTION 1 – HEALTH RISK_

|Z0010|Type of Health risk<br>modelled in Life &<br>Health?|In the closed list there are 3 options:<br>SLT, NSLT and SLT+NSLT|
|---|---|---|
|C0010/R0310,<br>R0360, R0560<br>C0030-<br>C0040/R0410-<br>R0460|Net Best Estimate<br>liability + Technical<br>provisions calculated as a<br>whole|Best estimate shall be reported net of reinsurance and refers to the products of the<br>health insurance portfolio that are sensitive to the relevant risk category. TPs<br>calculated as a whole should be taken in as well.<br>The split for disability-morbidity risk aggregate refers to annuities paid out (‘APO’)<br>or not (‘ANPO’).|
|C0050/R0310,<br>R0360, R0410-<br>R0460, R0560|Net Written Premiums|The total of the net written premiums shall be reported for the products of the<br>health insurance portfolio that are sensitive to the relevant risk category.|
|C0060/R0310,<br>R0360, R0410-<br>R0460, R0560|Sum insured|The total sum insured shall be reported for the products of the health insurance<br>portfolio that are sensitive to the relevant risk category.|
|C0070/R0310-<br>R0570|Solvency Capital<br>Requirements|The SCR for the relevant risk category, net of reinsurance.<br>The following explanations apply for C0070 – C0260:<br>For the aggregate risks, the SCR after aggregation over the underlying submodules<br>should be reported.<br>For lapse risk the following applies:<br>— ‘Lapse’ covers exercising contractual options in a general sense.<br>— Risk of increase in lapse rates (R0480) and decrease of lapse rates (R0490) are<br>lapse risks other than mass lapse risk, where R0480 (R0490) covers the part<br>of the business leading to a loss if lapse rates increase (decrease) as defined in<br>the internal model.<br>— Risk of mass lapse (R0500) is risk of accumulation or catastrophe risk for<br>lapse as defined in the internal model.<br>‘Lapse type split (other than mass lapse)’ covers non-mass lapse risk if a split in<br>increase/decrease is not available and offers a split in three rough categories: ‘full<br>surrender’, i.e. termination of the contract, ‘partial surrender’ and ‘other’ exercising<br>of contractual options or ‘Policyholder behaviour’.|

L 120/1470 EN Official Journal of the European Union 5.5.2023

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0080/R0310-<br>R0570|Mean|The mean of the probability distribution of the net SCR|
|C0090/R0310-<br>R0570|Standard deviation|The Standard deviation of the probability distribution of the net SCR|
|C0100-<br>C0310/R0310-<br>R0570|Percentiles from 0,001 to<br>0,999|It is expected that the insurance and reinsurance undertakings indicate the<br>amounts of the percentiles required in the table related to the probability<br>distribution obtained based on the simulation process (net of reinsurance and<br>on discounted basis).|

_OPTION 2 – HEALTH RISK_

To be completed if the internal model only has a split between Trend and Level risk. In that case the following template
(S.26.14.01.05) replaces the template above (S.26.14.01.03).

|C0010/R0600|Net Best Estimate<br>liability + Technical<br>provisions calculated as a<br>whole|Best estimate shall be reported net of reinsurance and refers to the products of the<br>health insurance portfolio that are sensitive to the relevant risk category. TPs<br>calculated as a whole should be taken in as well.<br>The split for disability-morbidity risk aggregate refers to annuities paid out (‘APO’)<br>or not (‘ANPO’).|
|---|---|---|
|C0050/R0600|Net Written Premiums|The total of the net written premiums shall be reported for the products of the<br>health insurance portfolio that are sensitive to the relevant risk category.|
|C0060/R0600|Sum insured|The total sum insured shall be reported for the products of the health insurance<br>portfolio that are sensitive to the relevant risk category.|
|C0070/R0580-<br>R0600|Solvency Capital<br>Requirements|The SCR for the relevant risk category, net of reinsurance.<br>For the aggregate risks, the net SCR after aggregation over the underlying<br>submodules should be reported.|
|C0080/R0580-<br>R0600|Mean|The mean of the probability distribution of the net SCR|
|C0090/R0580-<br>R0600|Standard deviation|The Standard deviation of the probability distribution of the net SCR|
|C0100-<br>C0310/R0580-<br>R0600|Percentiles from 0,001 to<br>0,999|It is expected that the insurance and reinsurance undertakings indicate the<br>amounts of the percentiles required in the table related to the probability<br>distribution obtained based on the simulation process (net of reinsurance and<br>on discounted basis).|

_SOLVENCY CAPITAL REQUIREMENTS_

5.5.2023 EN Official Journal of the European Union L 120/1471

|CODE|ITEM|INSTRUCTIONS|
|---|---|---|
|C0320/R0610|Total undiversified risk:<br>Life underwriting,<br>Health underwriting, Life<br>and Health underwriting|The sum of all (sub-) SCRs.<br>For lapse, please choose the sum as appropriate to the splits presented on the<br>most granular level.<br>Examples: (1) If lapse increase and lapse decrease and mass lapse are available<br>please sum up these. Irrespectively if the lapse split is additionally available. (2) If<br>mass lapse and lapse split are available and also lapse split sublevels, please take<br>the sum of mass lapse and lapse split. If only sublevels of lapse split are available,<br>please chose those.|
|C0320/R0620|Diversification:<br>Life underwriting,<br>Health underwriting, Life<br>and Health underwriting|The diversification between the sub risks.<br>This amount should be reported as a negative value.|
|C0320/R0630|Diversified risk:<br>Life underwriting,<br>Health underwriting, Life<br>and Health underwriting|The aggregated SCR Life and Health risk after aggregating all sub risks.|

_**S.26.15 – Internal model: Operational risk**_

_General comments:_

This section relates to the annual submission of information for groups.

This template shall be reported based on availability of data according to the internal model architecture and risk profile
when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities
and groups.

Each undertaking can use their own operational risks classification.

The columns C0020-C0060 contain information on the scenarios defined by the undertaking. In case of multi-tier
classifications, data on at least the two highest levels of operational risk should be provided (define L1 as the highest
level and L2 the immediately lower one, if present). All the information to be filled in is related to the one year
forecasted loss probability distributions.

For an event type category defined as Level 1 (L1) occurrence, all numerical information (SCR, quantiles) should refer to
the aggregation of the risk made at that level. Of course, each category identified in the Level 2 (L2) occurrence could
come from an aggregation of lower levels loss distributions.

L 120/1472 EN Official Journal of the European Union 5.5.2023

|Internal scenario<br>classification<br>[free text]|Unique ID<br>[number]|Unique ID of parent<br>level.<br>[number]|Col4|
|---|---|---|---|
|L2 A|201|101|Note that the ID of the containing level is not valued for<br>L1 levels, as the ultimate parent level is the operational<br>risk itself.|
|L2 B|202|101|101|
|L2 C|203|101|101|
|L2 D|204|102|102|
|L2 E|205|102|102|
|L1 A|101|||
|L1 B|102|||

_Operational Risk_

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010|Is Basel L1 classification<br>used?|Identify if the seven high-level categories (L1) specified in Basel II are used.<br>One of the options in the following closed list shall be used:<br>Yes<br>No|
|C0010/R0020|Is Basel L1 and L2 clas­<br>sification used?|Identify if the Basel Level 1 and 2 categories and their hierarchy (which L2 are included<br>in each L1) specified in Basel II [Annex 7].<br>One of the options in the following closed list shall be used:<br>Yes<br>No|
|C0020|Scenario name|This table should be completed by all groups, also in the cases where the undertaking<br>answers ‘No’ to ‘C0010/R0010’ and/or ‘C0010/R0020’, with the names of the internal<br>scenarios used for Operational risk calculations by the internal model.|
|C0030|Unique ID|This is a unique ID of the internal scenario. This should be consistent across different<br>reporting periods. This is a numeric field.|
|C0040|Unique ID of parent<br>level.|This is a unique ID of the immediate parent internal scenario. This should be consistent<br>across different reporting periods. This is a numeric field.|

5.5.2023 EN Official Journal of the European Union L 120/1473

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0050|Basel L1 classification<br>mapping|For completion by undertakings which answer ‘Yes’ in C0010/R0010 or the mapping<br>to Basel L1 exists. Field should be empty if the scenario is higher than level 2 in the<br>classification.<br>One of the options in the following closed list shall be used:<br>1. Internal fraud<br>2. External fraud<br>3. Employment practices and workspace safety<br>4. Damage to physical assets<br>5. Business disruption and system failures<br>6. Clients, products and business practices<br>7. Execution, delivery and process management|
|C0060|Basel L2 classification<br>mapping|For completion by undertakings which answer ‘Yes’ in C0010/R0020 or the mapping<br>to Basel L2 exists. Field should be empty if the scenario is higher than level 2 in the<br>classification.<br>The occurrence ‘Other’ can be used in case the risk could be classified in a Level 1 Basel<br>category but there is not a Level 2 one.<br>One of the options in the following closed list shall be used:<br>1.<br>Internal fraud – Unauthorized activity<br>2.<br>Internal fraud – Theft and fraud<br>3.<br>Internal fraud – Other<br>4.<br>External fraud – Theft and fraud<br>5.<br>External fraud – Systems security<br>6.<br>External fraud – Other<br>7.<br>Employment practices and workspace safety – Employee relations<br>8.<br>Employment practices and workspace safety – Safe environment<br>9.<br>Employment practices and workspace safety – Diversity and discrimination<br>10. Employment practices and workspace safety – Other<br>11. Damage to physical assets – Disasters and other events<br>12. Damage to physical assets – Other|

L 120/1474 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||13. Business disruption and system failures – Systems<br>14. Business disruption and system failures – Other<br>15. Clients, products and business practices – Suitability, disclosure and fiduciary<br>16. Clients, products and business practices – Improper business or market practices<br>17. Clients, products and business practices – Product flaws<br>18. Clients, products and business practices – Selection, sponsorship and exposure<br>19. Clients, products and business practices – Advisory activities<br>20. Clients, products and business practices – Other<br>21. Execution, delivery and process management – Transaction capture, execution and<br>maintenance<br>22. Execution, delivery and process management – Monitoring and reporting<br>23. Execution, delivery and process management – Customer intake and documen­<br>tation<br>24. Execution,<br>delivery<br>and<br>process<br>management<br>– Customer/client<br>account<br>management<br>25. Execution, delivery and process management – Trade counterparties<br>26. Execution, delivery and process management – Vendors and suppliers<br>27. Execution, delivery and process management – Other|
|C0070|Probability Distribution|Identify the probability distribution. One of the options in the following closed list shall<br>be used:<br>1. Poisson-lognormal<br>2. Lognormal<br>3. Poisson-Pareto<br>4. Empirical<br>5. Pareto<br>6. Other, please specify<br>7. Obtained by aggregation of lower levels<br>Item 1 to 6 to be used in case the probability distribution is quantified; item 7 in case<br>the probability distribution is obtained by aggregation of lower level distributions.|
|C0080|Solvency Capital<br>Requirement|Solvency capital requirement net of risk mitigating contracts per scenario.|

5.5.2023 EN Official Journal of the European Union L 120/1475

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090-C0210|Percentiles|Percentiles of the loss distribution (losses corresponds to the right tail) net of risk<br>mitigating contracts per scenario.|
|C0220/R0030|Total undiversified<br>Level 2|Sum of stand-alone capital requirements contributions for Level 2 operational risks<br>classification.<br>Any lower aggregation level should be already considered.|
|C0220/R0040|Sum of diversification<br>inside Level 2 items|Difference between the sum of undiversified leaf risks SCR and C0220/R0030.<br>This amount should be reported as a negative value.<br>For example, if the lower level is L3 (the ones quantified with probability distributions),<br>enter the difference between the sum of Level 3 and the sum of Level 2 (standalone).|
|C0220/R0050|Total undiversified<br>Level 1|Sum of stand-alone capital requirements contributions for Level 1 operational risks<br>classification Any lower aggregation level should be already considered.|
|C0220/R0060|Operational risk – diver­<br>sification between<br>Level 1 items|Difference of C0220/R0050 and C0220/R0070.<br>This amount should be reported as a negative value.|
|C0220/R0070|Operational risk – diver­<br>sified|Diversified operational risk capital requirement net of risk mitigating contracts.|

_**S.26.16 – Internal model – Model Changes**_

_General comments:_

This section relates to the annual submission of information for groups.

The purpose of this template is to collect information on the characteristics of the changes to the model according to
the approved model change policy and on how the SCR has moved in an annual reporting period due to these changes,
that were implemented in that period. This period may be different from the one determined by the model change
policy on the accumulation of minor changes, for instance.

Minor changes to the model should not be double counted within or across reporting periods. Therefore, if a major
change includes minor changes or is the accumulation of minor changes, then either:

— remove the impact of these minor changes in the major change if the minor changes were implemented in a
previous reporting period; or

— include them in the ‘total minor changes’ and remove their effect from the major change due to accumulation of
minor change impact.

L 120/1476 EN Official Journal of the European Union 5.5.2023

ITEM INSTRUCTIONS

_Type of Change_

_Change ID_

_Description of Change_

|C0030|Date of approval|Identify the ISO 8601 (yyyy–mm–dd) code of the date when approval is granted, according<br>to the decision of the NCA’s concerned.|
|---|---|---|
|C0040|Date of submission|Identify the ISO 8601 (yyyy–mm–dd) code of the date when the written application for<br>approval to the NCA’s concerned (for approved changes) was made.|
|C0050|Description of change to<br>the policy|Briefly describe the nature of the change and what aspects of the model have been changed.|
|C0060|Change resulting from|One of the options in the following closed list shall be used:<br>1 – Change in risk profile<br>2 – Change in input data and assumptions<br>3 – Change in methodology<br>4 – Other|
|C0070|Other categorization and<br>explanation|Describe the categorisation if different from column C0060. If filled-in, then use Other<br>option in column C0060.|
|C0080|Market risk impact|If the market risk charge is impacted by the major model change then indicate it here. One of<br>the options in the following closed list shall be used:<br>Yes<br>No|

5.5.2023 EN Official Journal of the European Union L 120/1477

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090|CREDIT FinInstr risk<br>impact|If the credit risk charge on financial instruments is impacted by the major model change then<br>indicate it here. One of the options in the following closed list shall be used:<br>Yes<br>No|
|C0100|CREDIT NonFinInstr<br>impact|If the credit risk charge on non-financial instruments is impacted by the major model change<br>then indicate it here. One of the options in the following closed list shall be used:<br>Yes<br>No|
|C0110|Non-Life & Health NSLT<br>risk impact|If the non-life & health NSLT risk charge is impacted by the major model change then<br>indicate it here. One of the options in the following closed list shall be used:<br>Yes<br>No|
|C0120|Life & Health risk impact|If the life & health risk charge is impacted by the major model change then indicate it here.<br>One of the options in the following closed list shall be used:<br>Yes<br>No|
|C0130|Operational risk impact|If the operational risk charge is impacted by the major model change then indicate it here.<br>One of the options in the following closed list shall be used:<br>Yes<br>No|
|C0140|Pension risk impact|If the pension risk charge is impacted by the major model change then indicate it here. One<br>of the options in the following closed list shall be used:<br>Yes<br>No|
|C0150|Dependency structure<br>and correlation impact|If the diversification benefit due to changes to the dependency structure and/or the<br>correlations is impacted by the major model change then indicate it here. One of the<br>options in the following closed list shall be used:<br>Yes<br>No|

L 120/1478 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0160|Other (free text)|Describe how other modelled contributions (if any) to the SCR were impacted by the model<br>change.|
|C0170|Change qualification|One of the options in the following closed list shall be used:<br>1 – Qualitative<br>2 – Quantitative<br>3 – Combination of quantitative/qualitative|

_Change Impact_

|C0180|Total SCR value before<br>change (amount)|Amount of Total SCR (full model run including the standard formula part for partial internal<br>models and diversification benefit) value before the model change in units of the reporting<br>currency. Report only for major changes. The value expected is as in S.23.01.01.01<br>R0580/C0010 for solos and S.23.01.04.01 R0680/C0010 for groups.|
|---|---|---|
|C0190|Reference date of SCR<br>impact|Identify the ISO 8601 (yyyy–mm–dd) code of the reference date of the SCR impact caused by<br>the model change (major changes only). Specified date given by the NCAs in the approval<br>letter of the major change application from which the approved model can be used to<br>calculate the SCR.|
|C0200|Total SCR value after<br>change (amount)|Amount of Total SCR (full model run, if necessary, including the standard formula part for<br>partial internal models and diversification benefit) value after the model change as specified in<br>the model change application in units of the reporting currency. Report only for major<br>changes. The value expected is as in S.23.01.01.01 R0580/C0010 for solos and<br>S.23.01.04.01 R0680/C0010 for groups.|
|C0210|Total SCR change %|The relative change of total SCR in percentage. (major changes only)|
|C0220|Own Funds w/o change<br>(amount)|Total Eligible Own Funds without the model change in units of the reporting currency.<br>Report only for major changes. The value expected is as in S.23.01.01.01 R0540/C0010<br>for solos and S.23.01.04.01 R0660/C0010 for groups.|
|C0230|Own Funds with change<br>(amount)|Total Eligible Own Funds with the model change in units of the reporting currency. Report<br>only for major changes. The value expected is as in S.23.01.01.01 R0540/C0010 for solos<br>and S.23.01.04.01 R0660/C0010 for groups.|
|C0260|Other trigger|If the level of change in SCR is not the trigger for the major change classification, then<br>describe what criteria is classifying the change as major (only the relevant trigger that<br>triggered the change).|

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|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0270|Other trigger impact<br>(amount)|Impact amount in relation to the trigger in C0260 (other than SCR)|
|C0280|Other trigger impact %|Percentage impact in relation to the trigger in C0260 (other than SCR)|

_Minor Changes_

|C0220|Own Funds w/o change<br>(amount)|Total Eligible Own Funds without the minor model changes.|
|---|---|---|
|C0230|Own Funds with change<br>(amount)|Total Eligible Own Funds without the minor model changes plus the sum of impacts of the<br>minor model changes on the total Eligible Own Funds for this reporting period.|
|C0240|SCR sum for minor<br>changes increasing SCR|Sum of impacts of only the minor model changes to the total SCR which increased the SCR<br>for this reporting period. The reference SCR value used should be as in S.23.01.01.01<br>R0580/C0010 for solos and S.23.01.04.01 R0680/C0010 for groups.|
|C0250|SCR sum for minor<br>changes decreasing SCR|Sum of impacts of only the minor model changes to the total SCR which decreased the SCR,<br>in units of the reporting currency, for this reporting period. The reference SCR value used<br>should be as in S.23.01.01.01 R0580/C0010 for solos and S.23.01.04.01 R0680/C0010 for<br>groups.|
|C0290|Number of minor<br>changes implemented<br>during the reporting<br>period|Number of minor changes implemented during the reporting period.|
|C0300|Threshold for accumu­<br>lation|Threshold for accumulation as specified in the model change policy.|
|C0310|Reset|State whether one reset of the accumulation of minor changes has occurred in the reporting<br>period:<br>— Internal model minor changes reset occurred in the reporting period<br>— Internal model minor changes reset did not occur in the reporting period.|
|C0320|Reason for reset|Briefly, state the justification why a reset of the accumulation of minor changes has occurred<br>in the reporting period.|

L 120/1480 EN Official Journal of the European Union 5.5.2023

_**S.27.01 – Solvency Capital Requirement – Non–life and health catastrophe risk**_

_General comments:_

This section relates to the 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 an 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 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:

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.

5.5.2023 EN Official Journal of the European Union L 120/1481

|Z0020|Ring–fenced fund,<br>matching adjustment<br>portfolio or remaining<br>part|Identifies whether the reported figures are with regard to a RFF, matching<br>adjustment portfolio or to the remaining part. One of the options in the<br>following closed list shall be used:<br>1 – RFF/MAP<br>2 – Remaining part|
|---|---|---|
|Z0030|Fund/Portfolio number|When item Z0020 = 1, identification number for a ring fenced fund or matching<br>adjustment portfolio. This number is attributed by the undertaking within the<br>scope of group supervision and must be consistent over time and with the fund/<br>portfolio number reported in other templates.|
|R0001/C0001|Simplifications used –<br>fire risk|Identify whether an undertaking within the scope of group for the SCR calculation<br>used simplifications for the calculation of fire risk. The following options shall be<br>used:<br>1 – Simplifications for the purposes of Article 90c<br>9 – Simplifications not used<br>Where R0001/C0001 = 1, only C0880 shall be filled in for R2600.|
|R0002/C0001|Simplifications used –<br>natural catastrophe risk|Identify whether an undertaking within the scope of group for the SCR calculation<br>used simplifications for the calculation of natural catastrophe risk. The following<br>options shall be used:<br>1 – Simplification for the purposes of Article 90b windstorm<br>2 – Simplification for the purposes of Article 90b earthquake<br>3 – Simplification for the purposes of Article 90b flood<br>4 – Simplification for the purposes of Article 90b hail<br>5 – Simplification for the purposes of Article 90b subsidence<br>9 – Simplifications not used<br>Options 1 to 5 may be used simultaneously.|
|_Non–life catastrophe_<br>_risk – Summary_|||
|C0010/R0010|SCR before risk miti­<br>gation – Natural catas­<br>trophe risk|This is the total catastrophe risk before risk mitigation arising from all natural<br>catastrophe perils and taking into consideration the diversification effect between<br>the perils given in C0010/R0070.|

L 120/1482 EN Official Journal of the European Union 5.5.2023

|C0010/R0020–<br>R0060|SCR before risk miti­<br>gation – Natural catas­<br>trophe risk perils|This is the total capital requirement before risk mitigation per natural catastrophe<br>peril, taking into consideration the diversification effect between zones and<br>regions.<br>Per natural peril this amount is equal to the Catastrophe Risk Charge before risk<br>mitigation.|
|---|---|---|
|C0010/R0070|SCR before risk miti­<br>gation – Diversification<br>between perils|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different natural catastrophe perils.|
|C0020/R0010|Total risk mitigation –<br>Natural catastrophe risk|This is the total risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles arising from all natural catastrophe perils and taking<br>into consideration the diversification effect between the perils given in C0020/<br>R0070.|
|C0020/R0020–<br>R0060|Total risk mitigation –<br>Natural catastrophe risk<br>perils|This is the total risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles per natural catastrophe peril.|
|C0020/R0070|Total risk mitigation –<br>Diversification between<br>perils|Diversification effect arising from the aggregation of the risk mitigation effect of<br>the group’s specific reinsurance contracts and special purpose vehicles relating to<br>different natural catastrophe perils.|
|C0030/R0010|SCR after risk mitigation<br>– Natural catastrophe<br>risk|This is the total catastrophe risk after risk mitigation arising from all natural<br>catastrophe perils and taking into consideration the diversification effect<br>between the perils given in C0030/R0070.|
|C0030/R0020–<br>R0060|SCR after risk mitigation<br>– Natural catastrophe<br>risk perils|This is the total capital requirement after risk mitigation per natural catastrophe<br>peril, taking into consideration the diversification effect between zones and<br>regions.<br>Per natural peril this amount is equal to the Catastrophe Risk Charge after risk<br>mitigation.|
|C0030/R0070|SCR after risk mitigation<br>– Diversification between<br>perils|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different natural catastrophe perils.|
|C0010/R0080|SCR before risk miti­<br>gation – Catastrophe risk<br>non–proportional<br>property reinsurance|This is the total catastrophe risk before risk mitigation arising from non–propor­<br>tional property reinsurance.|
|C0020/R0080|Total risk mitigation –<br>Catastrophe risk non–<br>proportional property<br>reinsurance|This is the total risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles for non–proportional property reinsurance.|

5.5.2023 EN Official Journal of the European Union L 120/1483

|C0030/R0080|SCR after risk mitigation<br>– Catastrophe risk non–<br>proportional property<br>reinsurance|This is the total catastrophe risk after risk mitigation arising from non–propor­<br>tional property reinsurance.|
|---|---|---|
|C0010/R0090|SCR before risk miti­<br>gation – Man–made<br>catastrophe risk|This is the total catastrophe risk before risk mitigation arising from all man–made<br>perils and taking into consideration the diversification effect between the perils<br>given in C0010/R0160.|
|C0010/R0100–<br>R0150|SCR before risk miti­<br>gation – Man–made<br>catastrophe risk perils|This is the total capital requirement before risk mitigation per man–made peril,<br>taking into consideration the diversification effect between sub–perils.<br>Per man–made peril this amount is equal to the Catastrophe Risk Charge before<br>risk mitigation.|
|C0010/R0160|SCR before risk miti­<br>gation – Diversification<br>between perils|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different man–made perils.|
|C0020/R0090|Total risk mitigation –<br>Man–made catastrophe<br>risk|This is the total risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles arising from all man–made perils and taking into<br>consideration the diversification effect between the perils given in C0020/R0160.|
|C0020/R0100–<br>R0150|Total risk mitigation –<br>Man–made catastrophe<br>risk perils|This is the total risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles per man–made catastrophe peril.|
|C0020/R0160|Total risk mitigation –<br>Diversification between<br>perils|Diversification effect arising from the aggregation of the risk mitigation effect of<br>the group’s specific reinsurance contracts and special purpose vehicles relating to<br>different man–made perils.|
|C0030/R0090|SCR after risk mitigation<br>– Man–made catastrophe<br>risk|This is the total catastrophe risk after risk mitigation arising from all man–made<br>catastrophe perils and taking into consideration the diversification effect between<br>the perils given in C0030/R0160.|
|C0030/R0100–<br>R0150|SCR after risk mitigation<br>– Man–made catastrophe<br>risk perils|This is the total capital requirement after risk mitigation per man–made catas­<br>trophe peril, taking into consideration the diversification effect between sub–<br>perils.<br>Per man–made peril this amount is equal to the Catastrophe Risk Charge after risk<br>mitigation.|
|C0030/R0160|SCR after risk mitigation<br>– Diversification between<br>perils|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different man–made catastrophe perils.|

L 120/1484 EN Official Journal of the European Union 5.5.2023

|C0010/R0170|SCR before risk miti­<br>gation – Other non–life<br>catastrophe risk|This is the total catastrophe risk before risk mitigation arising from all ‘other non–<br>life’ perils and taking into consideration the diversification effect between the<br>perils given in C0010/R0180.|
|---|---|---|
|C0010/R0180|SCR before risk miti­<br>gation – Diversification<br>between perils|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different ‘other non–life’ perils.|
|C0020/R0170|Total risk mitigation –<br>Other non–life catas­<br>trophe risk|This is the total risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles arising from all ‘other non–life’ perils and taking into<br>consideration the diversification effect between the perils given in C0020/R0180.|
|C0020/R0180|Total risk mitigation –<br>Diversification between<br>perils|Diversification effect arising from the aggregation of the risk mitigation effect of<br>the group’s specific reinsurance contracts and special purpose vehicles relating to<br>different ‘other non–life’ perils.|
|C0030/R0170|SCR after risk mitigation<br>– Other non–life catas­<br>trophe risk|This is the total catastrophe risk after risk mitigation arising from all ‘other non–<br>life’ catastrophe perils and taking into consideration the diversification effect<br>between the perils given in C0030/R0180.|
|C0030/R0180|SCR after risk mitigation<br>– Diversification between<br>perils|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different ‘other non–life’ catastrophe perils.|
|C0010/R0190|SCR before risk miti­<br>gation – Total Non–life<br>catastrophe risk before<br>diversification|This is the total catastrophe risk before risk mitigation arising from all the sub–<br>modules (Natural catastrophe, Non–proportional property reinsurance, Man–made<br>and ‘Other non–life’ catastrophe risks) before the diversification effect between the<br>sub–modules.|
|C0010/R0200|SCR before risk miti­<br>gation – Diversification<br>between sub–modules|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different sub–modules (Natural catastrophe,<br>Non–proportional property reinsurance, Man–made and ‘Other non–life’ catas­<br>trophe risks).|
|C0010/R0210|SCR before risk miti­<br>gation – Total Non–life<br>catastrophe risk after<br>diversification|This is the total catastrophe risk before risk mitigation arising from all the sub–<br>modules (Natural catastrophe, Non–proportional property reinsurance, Man–made<br>and ‘Other non–life’ catastrophe risks), taking into consideration the diversification<br>effect between the sub–modules given in C0010/R0200.|
|C0020/R0190|Total risk mitigation –<br>Total Non–life catas­<br>trophe risk before diver­<br>sification|This is the total risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles arising from all the sub–modules (Natural catas­<br>trophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’<br>catastrophe risks), before the diversification effect between the sub–modules.|

5.5.2023 EN Official Journal of the European Union L 120/1485

|C0020/R0200|Total risk mitigation –<br>Diversification between<br>sub–modules|Diversification effect arising from the aggregation of the risk mitigation effect of<br>the group’s specific reinsurance contracts and special purpose vehicles relating to<br>different sub–modules (Natural catastrophe, Non–proportional property<br>reinsurance, Man–made and ‘Other non–life’ catastrophe risks).|
|---|---|---|
|C0020/R0210|Total risk mitigation –<br>Total Non–life catas­<br>trophe risk after diver­<br>sification|This is the total risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles arising from all the sub–modules (Natural catas­<br>trophe, Non–proportional property reinsurance, Man–made and ‘Other non–life’<br>catastrophe risks), taking into consideration the diversification effect between the<br>sub–modules given in C0020/R0200.|
|C0030/R0190|SCR after risk mitigation<br>– Total Non–life catas­<br>trophe risk before diver­<br>sification|This is the total catastrophe risk after risk mitigation arising from all the sub–<br>modules (Natural catastrophe, Non–proportional property reinsurance, Man–made<br>and ‘Other non–life’ catastrophe risks), before the diversification effect between the<br>sub–modules.|
|C0030/R0200|SCR after risk mitigation<br>– Diversification between<br>sub–modules|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different sub–modules (Natural catastrophe, Non–<br>proportional property reinsurance, Man–made and ‘Other non–life’ catastrophe<br>risks).|
|C0030/R0210|SCR after risk mitigation<br>– Total Non–life catas­<br>trophe risk after diver­<br>sification|This is the total catastrophe risk after risk mitigation arising from all the sub–<br>modules (Natural catastrophe, Non–proportional property reinsurance, Man–made<br>and ‘Other non–life’ catastrophe risks), taking into consideration the diversification<br>effect between the sub–modules given in item C0030/R0200.|
|_Health catastrophe risk_<br>_– Summary_|||
|C0010/R0300|SCR before risk miti­<br>gation – Health catas­<br>trophe risk|This is the total catastrophe risk before risk mitigation arising from all Health<br>catastrophe risk sub–modules and taking into consideration the diversification<br>effect between the sub–modules given in C0010/R0340.|
|C0010/R0310–<br>R0330|SCR before risk miti­<br>gation – Health catas­<br>trophe risk sub–modules|This is the total capital requirement before risk mitigation per Health catastrophe<br>risk sub–modules, taking into consideration the diversification effect between the<br>countries.<br>Per Health catastrophe risk sub–module this amount is equal to the Catastrophe<br>Risk Charge before risk mitigation.|

L 120/1486 EN Official Journal of the European Union 5.5.2023

|C0010/R0340|SCR before risk miti­<br>gation – Diversification<br>between sub–modules|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different Health catastrophe risk sub–modules.|
|---|---|---|
|C0020/R0300|Total risk mitigation –<br>Health catastrophe risk|This is the total risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles arising from all Health catastrophe risk sub–modules<br>and taking into consideration the diversification effect between the sub–modules<br>given in C0020/R0340.|
|C0020/R0310–<br>R0330|Total risk mitigation –<br>Health catastrophe risk<br>sub–modules|This is the total risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles per Health catastrophe risk sub–module.|
|C0020/R0340|Total risk mitigation –<br>Diversification between<br>sub–modules|Diversification effect arising from the aggregation of the risk mitigation effect of<br>the group’s specific reinsurance contracts and special purpose vehicles relating to<br>different Health catastrophe risk sub–modules.|
|C0030/R0300|SCR after risk mitigation<br>– Health catastrophe risk|This is the total catastrophe risk after risk mitigation arising from all Health<br>catastrophe risk sub–modules and taking into consideration the diversification<br>effect between the sub–modules given in C0030/R0340.|
|C0030/R0310–<br>R0330|SCR after risk mitigation<br>– Health catastrophe risk<br>sub–modules|This is the total capital requirement after risk mitigation per Health catastrophe<br>risk sub–module, taking into consideration the diversification effect between coun­<br>tries.<br>Per Health catastrophe risk sub–module this amount is equal to the Catastrophe<br>Risk Charge after risk mitigation.|
|C0030/R0340|SCR after risk mitigation<br>– Diversification between<br>sub–modules|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different Health catastrophe risk sub–modules.|
|_Non–life catastrophe_<br>_risk_|||
|_Natural catastrophe_<br>_risk – Windstorm_|||

5.5.2023 EN Official Journal of the European Union L 120/1487

|C0040/R0610–<br>R0780|Estimation of the gross<br>premium to be earned –<br>Other Regions|An estimate of the premiums to be earned by the insurance or reinsurance group,<br>during the following year in relation to the 14 regions other than the specified<br>regions(include regions as specified in Annex III, except the ones specified in<br>Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35), for the<br>contract in relation to the obligations of lines of business fire and other<br>damage covering windstorm risk, including the proportional reinsurance<br>obligations and marine, aviation and transport insurance covering onshore<br>property damage by windstorm, including the proportional reinsurance<br>obligations.<br>Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts.|
|---|---|---|
|C0040/R0790|Estimation of the gross<br>premium to be earned –<br>Total Windstorm Other<br>Regions before diversifi­<br>cations|Total of the estimate of the premiums to be earned by the insurance or<br>reinsurance group before diversification, during the following year for the other<br>14 regions other than the specified regions.|
|C0050/R0400–<br>R0590|Exposure —specified<br>Region|The sum of the total insured per each of the 23 specified regions for lines of<br>business:<br>Fire and other damage, including the proportional reinsurance obligations, in<br>relation to contracts that cover windstorm risk and where the risk is situated in<br>this particular specified region; and<br>Marine, aviation and transport insurance, including the proportional reinsurance<br>obligations, in relation to contracts that cover onshore property damage by<br>Windstorm and where the risk is situated in this particular specified region.|
|C0050/R0600|Exposure – Total<br>Windstorm specified<br>Regions before diversifi­<br>cation|Total of the exposure before diversification for the 23 specified regions.|
|C0060/R0400–<br>R0590|Specified Gross Loss —<br>specified Region|Specified gross windstorm loss per each of the 23 specified regions, taking into<br>consideration the effect of diversification effect between zones.|
|C0060/R0600|Specified Gross Loss –<br>Total Windstorm<br>specified Regions before<br>diversification|Total of the specified gross loss before diversification for the 23 specified regions.|
|C0070/R0400–<br>R0590|Catastrophe Risk Charge<br>Factor before risk miti­<br>gation —specified Region|The risk charge factor per each of the 23 specified regions for Windstorm, taking<br>into consideration the effect of diversification effect between zones.|
|C0070/R0600|Catastrophe Risk Charge<br>Factor before risk miti­<br>gation – Total<br>Windstorm specified<br>Regions before diversifi­<br>cation|Ratio between total specified gross loss and total exposure.|
|C0080/R0400–<br>R0590|Scenario A or B —<br>specified Region|The larger of the capital requirement for Windstorm risk for each of the 23<br>specified regions according to scenario A or scenario B.<br>When determining the largest amount of scenario A and B, the risk mitigation<br>effect of the group’s specific reinsurance contracts and special purpose vehicles<br>relating to this peril, shall be taken into account.|

L 120/1488 EN Official Journal of the European Union 5.5.2023

|C0090/R0400–<br>R0590|Catastrophe Risk Charge<br>before risk mitigation —<br>specified Region|Capital requirement before risk mitigation arising from Windstorm for each of the<br>23 specified Regions corresponding to the larger of scenario A or B.|
|---|---|---|
|C0090/R0600|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Windstorm<br>specified Regions before<br>diversification|Total of the capital requirement before risk mitigation arising from Windstorm for<br>the 23 specified regions.|
|C0090/R0790|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Windstorm Other<br>Regions before diversifi­<br>cations|The capital requirement before risk mitigation for Windstorm risk in regions other<br>than the specified Regions. It is the amount of the instantaneous loss, without<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|
|C0090/R0800|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Windstorm all<br>Regions before diversifi­<br>cation|Total of the capital requirement before risk mitigation arising from Windstorm for<br>all regions.|
|C0090/R0810|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect<br>between regions|Diversification effect arising from the aggregation of the Windstorm risks relating<br>to the different regions (both specified Regions and ‘other regions’)|
|C0090/R0820|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Windstorm after<br>diversification|This is the total capital requirement before risk mitigation for Windstorm risk,<br>taking into consideration the diversification effect reported in item C0090/R0810.|

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|C0100/R0400–<br>R0590|Estimated Risk Mitigation<br>—specified Region|Per each of the 23 specified Regions, the estimated risk mitigation effect,<br>corresponding to the selected scenario, of the group’s specific reinsurance<br>contracts and special purpose vehicles relating to this peril, excluding the<br>estimated reinstatement premiums.|
|---|---|---|
|C0100/R0600|Estimated Risk Mitigation<br>– Total Windstorm<br>specified Regions before<br>diversification|Total of the estimated risk mitigation arising from Windstorm for the 23 specified<br>regions.|
|C0100/R0790|Estimated Risk Mitigation<br>– Total Windstorm Other<br>Regions before diversifi­<br>cations|For all the regions other the specified Regions, the estimated risk mitigation effect<br>of the group’s specific reinsurance contracts and special purpose vehicles relating<br>to this peril, excluding the estimated reinstatement premiums.|
|C0100/R0800|Estimated Risk Mitigation<br>– Total Windstorm all<br>Regions before diversifi­<br>cation|Total of the estimated risk mitigation arising from Windstorm for all regions.|
|C0110/R0400–<br>R0590|Estimated Reinstatement<br>Premiums —specified<br>Region|For each of the 23 specified Regions, the estimated reinstatement premiums,<br>corresponding to the selected scenario, as a result of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to this peril.|
|C0110/R0600|Estimated Reinstatement<br>Premiums – Total<br>Windstorm specified<br>Regions before diversifi­<br>cation|Total of the estimated reinstatement premiums for the 23 specified regions.|
|C0110/R0790|Estimated Reinstatement<br>Premiums – Total<br>Windstorm Other<br>Regions before diversifi­<br>cations|For all the regions other than the specified Regions, the estimated reinstatement<br>premiums, as a result of the group’s specific reinsurance contracts and special<br>purpose vehicles relating to this peril.|
|C0110/R0800|Estimated Reinstatement<br>Premiums – Total<br>Windstorm all Regions<br>before diversification|Total of the estimated reinstatement premiums for all regions.|
|C0120/R0400–<br>R0590|Catastrophe Risk Charge<br>after risk mitigation —<br>specified Region|Capital requirement, after the deduction of the risk mitigating effect of the group’s<br>specific reinsurance contracts and special purpose vehicles relating to this peril,<br>arising from Windstorms in each of the specified regions, corresponding to the<br>selected scenario.|

L 120/1490 EN Official Journal of the European Union 5.5.2023

|C0120/R0600|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Windstorm<br>specified Regions before<br>diversification|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the group’s specific reinsurance contracts and special purpose vehicles for the 23<br>specified regions.|
|---|---|---|
|C0120/R0790|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Windstorm Other<br>Regions before diversifi­<br>cations|Capital requirement after risk mitigation for Windstorm risk in regions other than<br>the specified Regions. It is the amount of the instantaneous loss, including the<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|
|C0120/R0800|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Windstorm all<br>Regions before diversifi­<br>cation|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the group’s specific reinsurance contracts and special purpose vehicles for all<br>regions.|
|C0120/R0810|Catastrophe Risk Charge<br>after risk mitigation –<br>Diversification effect<br>between regions|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for Windstorm risks relating to the different regions (both<br>specified Regions and ‘other regions’).|
|C0120/R0820|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Windstorm after<br>diversification|This is the total capital requirement after risk mitigation for Windstorm risk,<br>taking into consideration the diversification effect given in item C0120/R0810.|
|_Natural catastrophe_<br>_risk – Earthquake_|||
|C0130/R1040–<br>R1210|Estimation of the gross<br>premium to be earned –<br>Other Regions|An estimate of the premiums to be earned by the insurance or reinsurance group,<br>during the following year in relation to each of the 14 regions other than the<br>specified Regions(include regions as specified in Annex III, except the ones<br>specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35),<br>for the contract in relation to the obligations of lines of business:<br>Fire and other damage covering earthquake risk, including the proportional<br>reinsurance obligations; and<br>Marine, aviation and transport insurance covering onshore property damage by<br>earthquake, including the proportional reinsurance obligations.<br>Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts.|

5.5.2023 EN Official Journal of the European Union L 120/1491

|C0130/R1220|Estimation of the gross<br>premium to be earned –<br>Total Earthquake Other<br>Regions before diversifi­<br>cation|Total of the estimate of the premiums to be earned, by the insurance or<br>reinsurance group, during the following year for the other regions.|
|---|---|---|
|C0140/R0830–<br>R1020|Exposure —specified<br>Region|The sum of the total insured per each of the 20 specified regions for the lines of<br>business:<br>Fire and other damage, including the proportional reinsurance obligations, in<br>relation to contracts that cover Earthquake risk and where the risk is situated<br>in this particular specified region; and<br>For lines of business Marine, aviation and transport insurance, including the<br>proportional reinsurance obligations, in relation to contracts that cover onshore<br>property damage by Earthquake and where the risk is situated in this particular<br>specified region.|
|C0140/R1030|Exposure – Total<br>Earthquake specified<br>Regions before diversifi­<br>cation|Total of the exposure for the 20 specified regions.|
|C0150/R0830–<br>R1020|Specified Gross Loss —<br>specified Region|Specified gross Earthquake loss for each of the 20 specified regions, taking into<br>consideration the effect of diversification effect between zones.|
|C0150/R1030|Specified Gross Loss –<br>Total Earthquake<br>specified Regions before<br>diversification|Total of the specified gross Earthquake loss for the 20 specified regions.|
|C0160/R0830–<br>R1020|Catastrophe Risk Charge<br>Factor before risk miti­<br>gation —specified Region|The Risk Charge Factor per each of the 20 specified regions for Earthquake<br>according to the Standard Formula, taking into consideration the effect of diver­<br>sification effect between zones.|
|C0160/R1030|Catastrophe Risk Charge<br>Factor before risk miti­<br>gation – Total<br>Earthquake specified<br>Regions before diversifi­<br>cation|Ratio between total specified gross loss and total exposure.|
|C0170/R0830–<br>R1020|Catastrophe Risk Charge<br>before risk mitigation —<br>specified Region|Capital requirement before risk mitigation arising from Earthquakes in each of the<br>20 specified Regions.|

L 120/1492 EN Official Journal of the European Union 5.5.2023

|C0170/R1030|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Earthquake<br>specified Regions before<br>diversification|Total of the capital requirement before risk mitigation arising from Earthquakes<br>for the 20 specified regions.|
|---|---|---|
|C0170/R1220|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Earthquake Other<br>Regions before diversifi­<br>cation|The capital requirement before risk mitigation for Earthquake risk in regions other<br>than the specified Regions. It is the amount of the instantaneous loss, without<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|
|C0170/R1230|Catastrophe Risk Charge<br>before risk mitigation<br>Total Earthquake – All<br>Regions before diversifi­<br>cation|Total of the capital requirement before risk mitigation arising from Earthquakes<br>for all regions.|
|C0170/R1240|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect<br>between regions|Diversification effect arising from the aggregation of the Earthquake risks relating<br>to the different regions (both specified Regions and Other regions).|
|C0170/R1250|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Earthquake after<br>diversification|This is the total capital requirement before risk mitigation for Earthquake risk,<br>taking into consideration the diversification effect given in C0170/R1240.|
|C0180/R0830–<br>R1020|Estimated Risk Mitigation<br>—specified Region|Per each of the 20 specified Regions the estimated risk mitigation effect of the<br>group’s specific reinsurance contracts and special purpose vehicles relating to this<br>peril, excluding the estimated reinstatement premiums.|
|C0180/R1030|Estimated Risk Mitigation<br>– Total Earthquake<br>specified Regions before<br>diversification|Total of the estimated Risk Mitigation for the 20 specified regions.|
|C0180/R1220|Estimated Risk Mitigation<br>– Total Earthquake –<br>Other Regions before<br>diversification|For all the regions other than the specified Regions, the estimated risk mitigation<br>effect of the group’s specific reinsurance contracts and special purpose vehicles<br>relating to this peril, excluding the estimated reinstatement premiums.|
|C0180/R1230|Estimated Risk Mitigation<br>– Total Earthquake – All<br>Regions before diversifi­<br>cation|Total of the estimated Risk Mitigation for all regions.|

5.5.2023 EN Official Journal of the European Union L 120/1493

|C0190/R0830–<br>R1020|Estimated Reinstatement<br>Premiums —specified<br>Region|Per each of the 20 specified Regions the estimated reinstatement premiums as a<br>result of the group’s specific reinsurance contracts and special purpose vehicles<br>relating to this peril.|
|---|---|---|
|C0190/R1030|Estimated Reinstatement<br>Premiums – Total<br>Earthquake specified<br>Regions before diversifi­<br>cation|Total of the estimated reinstatement premiums for the 20 specified regions.|
|C0190/R1220|Estimated Reinstatement<br>Premiums – Total<br>Earthquake – Other<br>Regions before diversifi­<br>cation|For all the regions other than the specified Regions, the estimated reinstatement<br>premiums, as a result of the group’s specific reinsurance contracts and special<br>purpose vehicles relating to this peril.|
|C0190/R1230|Estimated Reinstatement<br>Premiums – Total<br>Earthquake – All Regions<br>before diversification|Total of the estimated reinstatement premiums for all regions.|
|C0200/R0830–<br>R1020|Catastrophe Risk Charge<br>after risk mitigation –<br>specified Region|Capital requirement, after the deduction of the risk mitigating effect of the group’s<br>specific reinsurance contracts and special purpose vehicles relating to this peril,<br>arising from Earthquake in each of the 20 specified regions.|
|C0200/R1030|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Earthquake<br>specified Regions before<br>diversification|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the group’s specific reinsurance contracts and special purpose vehicles relating to<br>this peril, arising from Earthquake for the 20 specified regions.|
|C0200/R1220|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Earthquake – Other<br>Regions before diversifi­<br>cation|Capital requirement after risk mitigation for Earthquake risk in regions other than<br>the specified Regions. It is the amount of the instantaneous loss, including the<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|

L 120/1494 EN Official Journal of the European Union 5.5.2023

|C0200/R1230|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Earthquake – All<br>Regions before diversifi­<br>cation|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the group’s specific reinsurance contracts and special purpose vehicles relating to<br>this peril, arising from Earthquake for all regions.|
|---|---|---|
|C0200/R1240|Catastrophe Risk Charge<br>after risk mitigation –<br>Diversification effect<br>between regions|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for Earthquake risks relating to the different regions (both<br>specified Regions and Other regions).|
|C0200/R1250|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Earthquake after<br>diversification|This is the total capital requirement after risk mitigation for Earthquake risk,<br>taking into consideration the diversification effect given in C0200/R1240|
|_Natural catastrophe_<br>_risk – Flood_|||
|C0210/R1410–<br>R1580|Estimation of the gross<br>premiums to be earned –<br>Other Regions|An estimate of the premiums to be earned by the insurance or reinsurance group,<br>during the following year in relation to each of the 14 regions other than the<br>specified Regions(include regions as specified in Annex III, except the ones<br>specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35),<br>for the contract in relation to the obligations of lines of business:<br>Fire and other damage covering flood risk, including the proportional reinsurance<br>obligations;<br>Marine, aviation and transport insurance covering onshore property damage by<br>flood, including the proportional reinsurance obligations;<br>Other motor insurance, including the proportional reinsurance obligations.<br>Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts.|
|C0210/R1590|Estimation of the gross<br>premium to be earned –<br>Total Flood Other<br>Regions before diversifi­<br>cation|Total of the estimate of the premiums to be earned, by the insurance or<br>reinsurance group, during the following year for the other regions.|
|C0220/R1260–<br>R1390|Exposure —specified<br>Region|The sum of the total insured per each of the 14 specified regions of lines of<br>business:<br>Fire and other damage, including the proportional reinsurance obligations, in<br>relation to contracts that cover Flood risk and where the risk is situated in this<br>particular specified region;<br>Marine, aviation and transport insurance, including the proportional reinsurance<br>obligations, in relation to contracts that cover onshore property damage by Flood<br>and where the risk is situated in this particular specified region; and<br>Other motor insurance, including the proportional reinsurance obligations,<br>multiplied by 1.5, in relation to contracts that cover onshore property damage<br>by Flood and where the risk is situated in this particular specified region.|
|C0220/R1400|Exposure – Total Flood<br>specified Regions before<br>diversification|Total of the exposure for the 14 specified regions.|
|C0230/R1260–<br>R1390|Specified Gross Loss –<br>specified Region|Specified gross Flood loss in each of the 14 specified regions, taking into<br>consideration the effect of diversification effect between zones.|

5.5.2023 EN Official Journal of the European Union L 120/1495

|C0230/R1400|Specified Gross Loss –<br>Total Flood specified<br>Regions before diversifi­<br>cation|Total of the specified gross Flood loss for the 14 specified regions.|
|---|---|---|
|C0240/R1260–<br>R1390|Catastrophe Risk Charge<br>Factor before risk miti­<br>gation —specified Region|The Risk Charge Factor per each of the 14 specified regions for Flood according<br>to the Standard Formula, taking into consideration the effect of diversification<br>effect between zones.|
|C0240/R1400|Catastrophe Risk Charge<br>Factor before risk miti­<br>gation – Total Flood<br>specified Regions before<br>diversification|Ratio between total specified gross loss and total exposure.|
|C0250/R1260–<br>R1390|Scenario A or B —<br>specified Region|The larger of the capital requirement for Flood risk in each of the 14 specified<br>regions according to scenario A or scenario B.<br>When determining the largest amount of scenario A and B, the risk mitigation<br>effect of the group’s specific reinsurance contracts and special purpose vehicles<br>relating to this peril, must be taken into account.|
|C0260/R1260–<br>R1390|Catastrophe Risk Charge<br>before risk mitigation —<br>specified Region|Capital requirement before risk mitigation arising from Floods in each of the 14<br>specified Regions, corresponding to the larger of scenario A or B.|
|C0260/1400|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Flood specified<br>Regions before diversifi­<br>cation|Total of the capital requirement before risk mitigation arising from Floods for the<br>14 specified regions.|
|C0260/R1590|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Flood Other<br>Regions before diversifi­<br>cation|The capital requirement before risk mitigation for Flood risk in regions other than<br>the specified Regions. It is the amount of the instantaneous loss, without<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|
|C0260/R1600|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Flood All Regions<br>before diversification|Total of the capital requirement before risk mitigation arising from Floods for all<br>regions.|
|C0260/R1610|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect<br>between regions|Diversification effect arising from the aggregation of the Flood risks relating to the<br>different regions (both specified Regions and Other regions).|

L 120/1496 EN Official Journal of the European Union 5.5.2023

|C0260/R1620|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Flood after diver­<br>sification|This is the total capital requirement before risk mitigation for Flood risk, taking<br>into consideration the diversification effect given in C0260/R1610.|
|---|---|---|
|C0270/R1260–<br>R1390|Estimated Risk Mitigation<br>—specified Region|Per each of the 14 specified Regions the estimated risk mitigation effect,<br>corresponding to the selected scenario, of the group’s specific reinsurance<br>contracts and special purpose vehicles relating to this peril, excluding the<br>estimated reinstatement premiums.|
|C0270/R1400|Estimated Risk Mitigation<br>– Total Flood specified<br>Regions before diversifi­<br>cation|Total of the estimated Risk Mitigation for the 14 specified regions.|
|C0270/R1590|Estimated Risk Mitigation<br>– Total Flood Other<br>Regions before diversifi­<br>cation|For all the regions other than the specified Regions, the estimated risk mitigation<br>effect of the group’s specific reinsurance contracts and special purpose vehicles<br>relating to this peril, excluding the estimated reinstatement premiums.|
|C0270/R1600|Estimated Risk Mitigation<br>– Total Flood All Regions<br>before diversification|Total of the estimated Risk Mitigation for all regions.|
|C0280/R1260–<br>R1390|Estimated Reinstatement<br>Premiums —specified<br>Region|Per each of the 14 specified Regions the estimated reinstatement premiums,<br>corresponding to the selected scenario, as a result of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to this peril.|
|C0280/R1400|Estimated Reinstatement<br>Premiums – Total Flood<br>—specified Regions<br>before diversification|Total of the estimated reinstatement premiums for the 14 specified regions.|
|C0280/R1590|Estimated Reinstatement<br>Premiums – Total Flood<br>– Other Regions before<br>diversification|For all the regions other than the specified Regions, the estimated reinstatement<br>premiums, as a result of the group’s specific reinsurance contracts and special<br>purpose vehicles relating to this peril.|
|C0280/R1600|Estimated Reinstatement<br>Premiums – Total Flood<br>– All Regions before<br>diversification|Total of the estimated reinstatement premiums for all regions.|
|C0290/R1260–<br>R1390|Catastrophe Risk Charge<br>after risk mitigation —<br>specified Region|Capital requirement, after the deduction of the risk mitigating effect of the group’s<br>specific reinsurance contracts and special purpose vehicles relating to this peril,<br>arising from Flood in each of the 14 specified regions, corresponding to the<br>selected scenario.|
|C0290/R1400|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Flood —specified<br>Regions before diversifi­<br>cation|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the group’s specific reinsurance contracts and special purpose vehicles for the 14<br>specified regions.|
|C0290/R1590|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Flood – Other<br>Regions before diversifi­<br>cation|Capital requirement after risk mitigation for Flood risk in regions other than the<br>specified Regions. It is the amount of the instantaneous loss, including the<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|

5.5.2023 EN Official Journal of the European Union L 120/1497

|C0290/R1600|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Flood – All Regions<br>before diversification|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the group’s specific reinsurance contracts and special purpose vehicles all regions.|
|---|---|---|
|C0290/R1610|Catastrophe Risk Charge<br>after risk mitigation –<br>Diversification effect<br>between regions|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for Flood risks relating to the different regions (both specified<br>Regions and Other regions).|
|C0290/R1620|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Flood after diver­<br>sification|This is the total capital requirement after risk mitigation for Flood risk, taking into<br>consideration the diversification effect given in C0290/R1610.|
|_Natural catastrophe_<br>_risk – Hail_|||
|C0300/R1730–<br>R1900|Estimation of the gross<br>premium to be earned –<br>Other Regions|An estimate of the premiums to be earned by the insurance or reinsurance group,<br>during the following year and in relation to each of the 9 regions other than the<br>specified Regions(include regions as specified in Annex III, except the ones<br>specified in Annex V or in Annex XIII of Delegated Regulation (EU) 2015/35),<br>for the contract in relation to the obligations of lines of business:<br>Fire and other damage covering hail risk, including the proportional reinsurance<br>obligations;<br>Marine, aviation and transport insurance covering onshore property damage by<br>hail, including the proportional reinsurance obligations; and<br>Other motor insurance, including the proportional reinsurance obligations.<br>Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts.|
|C0300/R1910|Estimation of the gross<br>premium to be earned –<br>Total Hail Other Regions<br>before diversification|Total of the estimate of the premiums to be earned, by the insurance or<br>reinsurance group, during the following year for the other regions.|

L 120/1498 EN Official Journal of the European Union 5.5.2023

|C0310/R1630–<br>R1710|Exposure —specified<br>Region|The sum of the total insured per each of the 11 specified regions for lines of<br>business:<br>Fire and other damage, including the proportional reinsurance obligations, in<br>relation to contracts that cover Hail risk and where the risk is situated in this<br>particular specified region;<br>Marine, aviation and transport insurance, including the proportional reinsurance<br>obligations, in relation to contracts that cover onshore property damage by Hail<br>and where the risk is situated in this particular specified region; and<br>Other motor insurance, including the proportional reinsurance obligations,<br>multiplied by 5, in relation to contracts that cover onshore property damage<br>by Hail and where the risk is situated in this particular specified region.|
|---|---|---|
|C0310/R1720|Exposure – Total Hail<br>specified Regions before<br>diversification|Total of the exposure for the 11 specified regions.|
|C0320/R1630–<br>R1710|Specified Gross Loss –<br>specified Region|Specified gross Hail loss in each of the 11 specified regions, taking into<br>consideration the effect of diversification effect between zones.|
|C0320/R1720|Specified Gross Loss –<br>Total Hail specified<br>Regions before diversifi­<br>cation|Total of the specified gross Hail loss for the 11 specified regions.|
|C0330/R1630–<br>R1710|Catastrophe Risk Charge<br>Factor before risk miti­<br>gation —specified Region|The Risk Charge Factor per each of the 9 specified regions for Hail according to<br>the Standard Formula, taking into consideration the effect of diversification effect<br>between zones.|
|C0330/R1720|Catastrophe Risk Charge<br>Factor before risk miti­<br>gation – Total Hail<br>specified Regions before<br>diversification|Ratio between total specified gross loss and total exposure.|
|C0340/R1630–<br>R1710|Scenario A or B —<br>specified Region|The larger of the capital requirement for Hail risk in each of the 11 specified<br>regions according to scenario A or scenario B.<br>When determining the largest amount of scenario A and B, the risk mitigation<br>effect of the group’s specific reinsurance contracts and special purpose vehicles<br>relating to this peril, must be taken into account.|

5.5.2023 EN Official Journal of the European Union L 120/1499

|C0350/R1630–<br>R1710|Catastrophe Risk Charge<br>before risk mitigation –<br>specified Region|Capital requirement before risk mitigation arising from Hails in each of the 11<br>specified Regions corresponding to the larger of scenario A or B.|
|---|---|---|
|C0350/R1720|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Hail specified<br>Regions before diversifi­<br>cation|Total of the capital requirement before risk mitigation arising from Hails for the<br>11 specified regions.|
|C0350/R1910|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Hail Other Regions<br>before diversification|The capital requirement before risk mitigation for Hail risk in regions other than<br>the specified Regions. It is the amount of the instantaneous loss, without<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|
|C0350/R1920|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Hail All Regions<br>before diversification|Total of the capital requirement before risk mitigation arising from Hails for all<br>regions.|
|C0350/R1930|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect<br>between regions|Diversification effect arising from the aggregation of the Hail risks relating to the<br>different regions (both specified Regions and other regions).|
|C0350/R1940|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Hail after diversifi­<br>cation|This is the total capital requirement before risk mitigation for Hail risk, taking into<br>consideration the diversification effect given in C0350/R1930.|
|C0360/R1630–<br>R1710|Estimated Risk Mitigation<br>—specified Region|Per each of the 11 specified Regions the estimated risk mitigation effect,<br>corresponding to the selected scenario, of the group’s specific reinsurance<br>contracts and special purpose vehicles relating to this peril, excluding the<br>estimated reinstatement premiums.|
|C0360/R1720|Estimated Risk Mitigation<br>– Total Hail specified<br>Region before diversifi­<br>cation|Total of the estimated risk mitigation for the 11 specified regions.|
|C0360/R1910|Estimated Risk Mitigation<br>– Total Hail Other<br>Regions before diversifi­<br>cation|For all the regions other than the specified Regions, the estimated risk mitigation<br>effect of the group’s specific reinsurance contracts and special purpose vehicles<br>relating to this peril, excluding the estimated reinstatement premiums.|

L 120/1500 EN Official Journal of the European Union 5.5.2023

|C0360/R1820|Estimated Risk Mitigation<br>– Total Hail All Regions<br>before diversification|Total of the estimated risk mitigation for all regions.|
|---|---|---|
|C0370/R1630–<br>R1710|Estimated Reinstatement<br>Premiums —specified<br>Region|Per each of the 11 specified Regions the estimated reinstatement premiums,<br>corresponding to the selected scenario, as a result of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to this peril.|
|C0370/R1720|Estimated Reinstatement<br>Premiums – Total Hail<br>specified Regions before<br>diversification|Total of the estimated reinstatement premiums for the 11 specified regions.|
|C0370/R1910|Estimated Reinstatement<br>Premiums – Total Hail<br>Other Regions before<br>diversification|For all the regions other than the specified Regions, the estimated reinstatement<br>premiums, as a result of the group’s specific reinsurance contracts and special<br>purpose vehicles relating to this peril.|
|C0370/R1920|Estimated Reinstatement<br>Premiums – Total Hail<br>All Regions before diver­<br>sification|Total of the estimated reinstatement premiums for all regions.|
|C0380/R1630–<br>R1710|Catastrophe Risk Charge<br>after risk mitigation —<br>specified Region|Capital requirement, after the deduction of the risk mitigating effect of the group’s<br>specific reinsurance contracts and special purpose vehicles relating to this peril,<br>arising from Hail in each of the 11 specified Regions, corresponding to the<br>selected scenario.|
|C0380/R1720|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Hail specified<br>Regions before diversifi­<br>cation|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the group’s specific reinsurance contracts and special purpose vehicles for the 11<br>specified regions.|
|C0380/R1910|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Hail Other Regions<br>before diversification|Capital requirement after risk mitigation for Hail risk in regions other than the<br>specified Regions. It is the amount of the instantaneous loss, including the<br>deduction of the amounts recoverable from reinsurance contracts and Special<br>Purpose Vehicles.|
|C0380/R1920|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Hail All Regions<br>before diversification|Total of the capital requirement, after the deduction of the risk mitigating effect of<br>the group’s specific reinsurance contracts and special purpose vehicles for all<br>regions.|

5.5.2023 EN Official Journal of the European Union L 120/1501

|C0380/R1930|Catastrophe Risk Charge<br>after risk mitigation –<br>Diversification effect<br>between regions|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for Hail risks relating to the different regions (both specified<br>Regions and Other regions).|
|---|---|---|
|C0380/R1940|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Hail after diversifi­<br>cation|This is the total capital requirement after risk mitigation for Hail risk, taking into<br>consideration the diversification effect given in C0380/R1930.|
|_Natural catastrophe_<br>_risk – Subsidence_|||
|C0390/R1950|Estimation of the gross<br>premium to be earned –<br>Total Subsidence before<br>diversification|An estimate of the premiums to be earned, by the insurance or reinsurance group,<br>during the following year, for the contract in relation to the obligations of fire and<br>other damage, including the proportional reinsurance obligations.<br>Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts, and in relation to the territory of France.|
|C0400/R1950|Exposure – Total<br>Subsidence before diver­<br>sification|The sum of the total insured made up of the geographical divisions of the<br>territory of France for fire and other damage, including the proportional<br>reinsurance obligations, which are sufficiently homogeneous in relation to the<br>subsidence risk that the insurance and reinsurance groups are exposed to in<br>relation to the territory. Together the zones shall comprise the whole territory.|
|C0410/R1950|Specified Gross Loss –<br>Total Subsidence before<br>diversification|Specified gross subsidence loss, before taking into consideration the effect of<br>diversification effect between zones.|
|C0420/R1950|Catastrophe Risk Charge<br>Factor before risk miti­<br>gation – Total<br>Subsidence before diver­<br>sification|The Risk Charge Factor of the territory of France for subsidence, before taking<br>into consideration the effect of diversification effect between zones.|
|C0430/R1950|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Subsidence before<br>diversification|The capital requirement before risk mitigation for Subsidence risk in the territory<br>of France. It is the amount of the instantaneous loss, without deduction of the<br>amounts recoverable from reinsurance contracts and Special Purpose Vehicles,<br>which for subsidence is equal to the Specified Gross Loss (item C0410/R1950).|
|C0430/R1960|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect<br>between zones – Total<br>Subsidence before diver­<br>sification|Diversification effect arising from the aggregation of the Subsidence risks relating<br>to the different zones of the territory of France.|

L 120/1502 EN Official Journal of the European Union 5.5.2023

|C0430/R1970|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Subsidence – Total<br>Subsidence before diver­<br>sification|This is the total capital requirement before risk mitigation for subsidence risk,<br>taking into consideration the diversification effect given in item C0430/R1960.|
|---|---|---|
|C0440/R1950|Estimated Risk Mitigation<br>– Total Subsidence<br>before diversification|The estimated risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles relating to this peril, excluding the estimated<br>reinstatement premiums.|
|C0450/R1950|Estimated Reinstatement<br>Premiums – Total<br>Subsidence before diver­<br>sification|The estimated reinstatement premiums as a result of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to this peril.|
|C0460/R1950|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Subsidence before<br>diversification|Capital requirement, after the deduction of the risk mitigating effect of the group’s<br>specific reinsurance contracts and special purpose vehicles relating to this peril,<br>arising from subsidence.|
|C0460/R1960|Catastrophe Risk Charge<br>after risk mitigation –<br>Diversification effect<br>between zones|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for Subsidence risks relating to the different zones of the territory<br>of France.|
|C0460/R1970|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Subsidence after<br>diversification|This is the total capital requirement after risk mitigation for subsidence risk,<br>taking into consideration the diversification effect given in item C0460/R1960.|
|_Natural catastrophe_<br>_risk – Non–propor­_<br>_tional property_<br>_reinsurance_|||
|C0470/R2000|Estimation of the gross<br>premium to be earned|An estimate of the premiums to be earned, by the insurance or reinsurance group,<br>during the following year, for the contract in relation to the obligations of the line<br>of business non–proportional property reinsurance, as defined in Annex I to<br>Delegated Regulation (EU) 2015/35.<br>Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts.|

5.5.2023 EN Official Journal of the European Union L 120/1503

|C0480/R2000|Catastrophe Risk Charge<br>before risk mitigation|The capital requirement before risk mitigation for non–proportional property<br>reinsurance. It is the amount of the instantaneous loss, without deduction of<br>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<br>and special purpose vehicles relating to risks arising from accepted non–propor­<br>tional property reinsurance, excluding the estimated reinstatement premiums.|
|C0500/R2000|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the group’s specific retro­<br>cession contracts and special purpose vehicles relating to risks arising from<br>accepted non–proportional property reinsurance.|
|C0510/R2000|Catastrophe Risk Charge<br>after risk mitigation|Capital requirement, after the deduction of the risk mitigating effect of the group’s<br>specific retrocession contracts and special purpose vehicles relating to risks arising<br>from accepted non–proportional property reinsurance.|
|_Man–made catastrophe_<br>_risk – Motor Vehicle_<br>_Liability_|||
|C0520/R2100|Number of vehicles<br>policy limit above 24M<br>EUR|Number of vehicles insured by the insurance or reinsurance group in lines of<br>business Motor vehicle liability insurance, including proportional reinsurance<br>obligations, with a deemed policy limit above 24 000 000 Euro.|
|C0530/R2100|Number of vehicles<br>policy limit below or<br>equal to 24M EUR|Number of vehicles insured by the insurance or reinsurance group in lines of<br>business lines of business Motor vehicle liability insurance, including proportional<br>reinsurance obligations, with a deemed policy limit below or equal to 24 000 000<br>Euro.|
|C0540/R2100|Catastrophe Risk Charge<br>Motor Vehicle Liability<br>before risk mitigation|This is the total capital requirement before risk mitigation for Motor Vehicle<br>Liability risk.|
|C0550/R2100|Estimated Risk Mitigation|The estimated risk mitigation effect of the group’s specific retrocession contracts<br>and special purpose vehicles relating to risks arising from Motor Vehicle Liability,<br>excluding the estimated reinstatement premiums.|
|C0560/R2100|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>Motor Vehicle Liability.|
|C0570/R2100|Catastrophe Risk Charge<br>Motor Vehicle Liability<br>after risk mitigation|Capital requirement, after the deduction of the risk mitigating effect of the group’s<br>specific retrocession contracts and special purpose vehicles, relating to risks<br>arising from Motor Vehicle Liability.|

L 120/1504 EN Official Journal of the European Union 5.5.2023

|Man–made catastrophe<br>risk – Marine Tanker<br>Collision|Col2|Col3|
|---|---|---|
|C0580/R2200|Type of cover Catas­<br>trophe Risk Charge Share<br>marine hull in tanker t<br>before risk mitigation|This is the capital requirement before risk mitigation, per each marine hull cover,<br>for risks arising from Marine Tanker Collision.<br>The maximum relates to all oil and gas tankers insured by the insurance or<br>reinsurance group in respect of tanker collision in lines of business:<br>Marine, aviation and transport, including proportional reinsurance obligations;<br>and<br>Non–proportional marine, aviation and transport reinsurance.<br>The amount for this cover is equal to the sum insured accepted by the insurance<br>or reinsurance group for marine insurance and reinsurance in relation to each<br>tanker.|
|C0590/R2200|Catastrophe Risk Charge<br>Share marine liability in<br>tanker t before risk miti­<br>gation|This is the capital requirement before risk mitigation, per marine liability cover,<br>for risks arising from Marine Tanker Collision.<br>The maximum relates to all oil and gas tankers insured by the insurance or<br>reinsurance group in respect of tanker collision in lines of business:<br>Marine, aviation and transport, including proportional reinsurance obligations;<br>and<br>Non–proportional marine, aviation and transport reinsurance.<br>The amount for this cover is equal to the sum insured accepted by the insurance<br>or reinsurance group for marine insurance and reinsurance in relation to each<br>tanker.|
|C0600/R2200|Catastrophe Risk Charge<br>Share marine oil<br>pollution liability in<br>tanker t before risk miti­<br>gation|This is the capital requirement before risk mitigation, per marine oil pollution<br>liability cover, for risks arising from Marine Tanker Collision.<br>The maximum relates to all oil and gas tankers insured by the insurance or<br>reinsurance group in respect of tanker collision in lines of business:<br>Marine, aviation and transport, including proportional reinsurance obligations;<br>and<br>Non–proportional marine, aviation and transport reinsurance.<br>The amount for this cover is equal to the sum insured accepted by the insurance<br>or reinsurance group for marine insurance and reinsurance in relation to each<br>tanker.|

5.5.2023 EN Official Journal of the European Union L 120/1505

|C0610/R2200|Catastrophe Risk Charge<br>Marine Tanker Collision<br>before risk mitigation|This is the total capital requirement before risk mitigation for risks arising from<br>Marine Tanker Collision.|
|---|---|---|
|C0620/R2200|Estimated Risk Mitigation|The estimated risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles relating to risks arising from Marine Tanker Collision,<br>excluding the estimated reinstatement premiums.|
|C0630/R2200|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>Marine Tanker Collision.|
|C0640/R2200|Catastrophe Risk Charge<br>Marine Tanker Collision<br>after risk mitigation|The total capital requirement after risk mitigation, after the deduction of the risk<br>mitigating effect of the group’s specific retrocession contracts and special purpose<br>vehicles, relating to risks arising from Marine Tanker Collision.|
|C0650/R2200|Name vessel|Name of the corresponding vessel.|
|_Man–made catastrophe_<br>_risk – Marine Platform_<br>_Explosion_|||
|C0660–C0700/<br>R2300|Catastrophe Risk Charge<br>Marine Platform<br>Explosion –_ Type of cover_ <br>– before risk mitigation|This is the capital requirement before risk mitigation, per type of cover (Property<br>damage, Removal of wreckage, Loss of production income, Capping of the well or<br>making the well secure, Liability insurance and reinsurance obligations), for risks<br>arising from Marine Platform Explosion.<br>The maximum relates to all oil and gas offshore platforms insured by the<br>insurance or reinsurance group in respect of platform explosion in lines of<br>business:<br>Marine, aviation and transport, including proportional reinsurance obligations;<br>and<br>Non–proportional marine, aviation and transport reinsurance.<br>The amount per type of cover is equal to the sum insured for the specific type of<br>cover accepted by the insurance or reinsurance group in relation to the selected<br>platform.|
|C0710/R2300|Catastrophe Risk Charge<br>Marine Platform<br>Explosion before risk<br>mitigation|This is the total capital requirement before risk mitigation for risks arising from<br>Marine Platform Explosion.|
|C0720/R2300|Estimated Risk Mitigation|The estimated risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles relating to risks arising from Marine Platform<br>Explosion, excluding the estimated reinstatement premiums.|

L 120/1506 EN Official Journal of the European Union 5.5.2023

|C0730/R2300|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>Marine Platform Explosion.|
|---|---|---|
|C0740/R2300|Catastrophe Risk Charge<br>Marine Platform<br>Explosion after risk miti­<br>gation|Capital requirement, after the deduction of the risk mitigating effect of the group’s<br>specific retrocession contracts and special purpose vehicles, relating to risks<br>arising from Marine Platform Explosion.|
|C0750/R2300|Name platform|Name of the corresponding platform.|
|_Number of vessels_|||
|C0781/R2421|Number of vessels below<br>the threshold of EUR<br>250k|This is the number of vessels below the threshold of EUR 250k|
|_Man–made catastrophe_<br>_risk – Marine_|||
|C0760/R2400|Catastrophe Risk Charge<br>Marine before risk miti­<br>gation – Total before<br>diversification|This is the total capital requirement before risk mitigation, before diversification<br>effect between types of events, for marine risks.|
|C0760/R2410|Catastrophe Risk Charge<br>Marine before risk miti­<br>gation – Diversification<br>between type of event|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different type of events for marine risks.|
|C0760/R2420|Catastrophe Risk Charge<br>Marine before risk miti­<br>gation – Total after<br>diversification|This is the total capital requirement before risk mitigation, after diversification<br>effect between the types of events, for marine risks.|
|C0770/R2400|Estimated Total Risk<br>Mitigation – Total before<br>diversification|This is the total risk mitigation effect, before diversification effect between types of<br>events, of the group’s specific reinsurance contracts and special purpose vehicles<br>arising from the marine risks.|
|C0780/R2400|Catastrophe Risk Charge<br>Marine after risk miti­<br>gation – Total before<br>diversification|This is the total capital requirement after risk mitigation, before diversification<br>effect between types of events, for marine risks.|

5.5.2023 EN Official Journal of the European Union L 120/1507

|C0780/R2410|Catastrophe Risk Charge<br>Marine after risk miti­<br>gation – Diversification<br>between type of event|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different type of events for marine risks.|
|---|---|---|
|C0780/R2420|Catastrophe Risk Charge<br>Marine after risk miti­<br>gation – Total after<br>diversification|This is the total capital requirement after risk mitigation, after diversification effect<br>between the types of events, for marine risks.|
|_Man–made catastrophe_<br>_risk – Aviation_|||
|C0790–C0800/<br>R2500|Catastrophe Risk Charge<br>Aviation before risk<br>mitigation –_ Type of_<br>_cover_– before risk miti­<br>gation|This is the capital requirement before risk mitigation, per type of cover (Aviation<br>hull and Aviation liability), for risks arising from Aviation.<br>The maximum relates to all aircrafts insured by the insurance or reinsurance<br>group in lines of business:<br>Marine, aviation and transport, including proportional reinsurance obligations;<br>and<br>Non–proportional marine, aviation and transport reinsurance.<br>The amount per type of cover is equal to the sum insured for the specific type of<br>cover accepted by the insurance or reinsurance group for aviation insurance and<br>reinsurance and in relation to the selected aircraft.|
|C0810/R2500|Catastrophe Risk Charge<br>Aviation before risk<br>mitigation|This is the total capital requirement before risk mitigation for risks arising from<br>Aviation.|
|C0820/R2500|Estimated Risk Mitigation|The estimated risk mitigation effect of the group’s specific reinsurance contracts<br>and special purpose vehicles relating to risks arising from Aviation, excluding the<br>estimated reinstatement premiums.|
|C0830/R2500|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>Aviation.|
|C0840/R2500|Catastrophe Risk Charge<br>Aviation after risk miti­<br>gation – Total (row)|The total capital requirement after risk mitigation, after the deduction of the risk<br>mitigating effect of the group’s specific retrocession contracts and special purpose<br>vehicles, relating to risks arising from Aviation.|
|_Man–made catastrophe_<br>_risk – Fire_|||

L 120/1508 EN Official Journal of the European Union 5.5.2023

|C0850/R2600|Catastrophe Risk Charge<br>Fire before risk miti­<br>gation|This is the total capital requirement before risk mitigation for Fire risks.<br>Amount is equal to the largest fire risk concentration of an insurance or<br>reinsurance group being the set of buildings with the largest sum insured that<br>meets the following conditions:<br>The insurance or reinsurance group has insurance or reinsurance obligations in<br>lines of business Fire and other damage to property insurance, including propor­<br>tional reinsurance obligations, in relation to each building which cover damage<br>due to fire or explosion, including as a result of terrorist attacks.<br>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<br>and special purpose vehicles relating to risks arising from Fire, excluding the<br>estimated reinstatement premiums.|
|C0870/R2600|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>Fire.|
|C0880/R2600|Catastrophe Risk Charge<br>after risk mitigation Fire|The total capital requirement after risk mitigation, after the deduction of the risk<br>mitigating effect of the group’s specific retrocession contracts and special purpose<br>vehicles, relating to risks arising from Fire.|
|_Man–made catastrophe_<br>_risk – Liability_|||
|C0890/R2700–<br>R2740|Earned premium<br>following 12 months –<br>Type of cover|Premiums earned, per type of cover, by the insurance or reinsurance group,<br>during the following 12 months, in relation to insurance and reinsurance<br>obligations in liability risks, for the following type of covers:<br>Professional<br>malpractice<br>liability<br>insurance<br>and<br>proportional<br>reinsurance<br>obligations other than professional malpractice liability insurance and reinsurance<br>for self–employed crafts persons or artisans;<br>Employers liability insurance and proportional reinsurance obligations;<br>Directors and officers liability insurance and proportional reinsurance obligations;<br>Liability insurance and reinsurance obligations included in lines of business<br>General liability insurance, including proportional reinsurance obligations, other<br>than obligations included in liability risk groups 1 to 3 and other than personal<br>liability insurance and proportional reinsurance and other than professional<br>malpractice liability insurance and reinsurance for self–employed crafts persons<br>or artisans;<br>Non–proportional reinsurance.<br>For this purpose premiums shall be gross, without deduction of premiums for<br>reinsurance contracts.|

5.5.2023 EN Official Journal of the European Union L 120/1509

|C0890/R2750|Earned premium<br>following 12 months –<br>Total|Total for all types of covers of premiums earned by the insurance or reinsurance<br>group, during the following 12 months.|
|---|---|---|
|C0900/R2700–<br>R2740|Largest liability limit<br>provided –Type of cover|The largest liability limit, per type of cover, provided by the insurance or<br>reinsurance group in liability risks.|
|C0910/R2700–<br>R2740|Number of claims –Type<br>of cover|The number of claims, per type of cover, which is equal to the lowest integer that<br>exceeds the amount according to the provided formula.|
|C0920/R2700–<br>R2740|Catastrophe Risk Charge<br>Liability before risk miti­<br>gation –Type of cover|This is the capital requirement before risk mitigation, per type of cover, for<br>liability risks.|
|C0920/R2750|Catastrophe Risk Charge<br>Liability before risk miti­<br>gation – Total|Total for all types of cover of the capital requirement before risk mitigation for<br>liability risks.|
|C0930/R2700–<br>R2740|Estimated Risk Mitigation<br>– Type of cover|The estimated risk mitigation effect, per type of cover, of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>Liability, excluding the estimated reinstatement premiums.|
|C0930/R2750|Estimated Risk Mitigation<br>– Total|Total for all types of cover of the estimated risk mitigation.|
|C0940/R2700–<br>R2740|Estimated Reinstatement<br>Premiums – Type of<br>cover|The estimated reinstatement premiums, per type of cover, as a result of the<br>group’s specific reinsurance contracts and special purpose vehicles relating to<br>risks arising from Liability.|
|C0940/R2750|Estimated Reinstatement<br>Premiums – Total|Total for all types of cover of the estimated reinstatement premiums.|
|C0950/R2700–<br>R2740|Catastrophe Risk Charge<br>Liability after risk miti­<br>gation – Type of cover|Capital requirement, per type of cover, after the deduction of the risk mitigating<br>effect of the group’s specific retrocession contracts and special purpose vehicles,<br>relating to risks arising from Liability.|
|C0950/R2750|Catastrophe Risk Charge<br>Liability after risk miti­<br>gation – Total|Total for all types of cover of the capital requirement after the deduction of the<br>risk mitigating effect of the group’s specific retrocession contracts and special<br>purpose vehicles, relating to risks arising from Liability.|
|C0960/R2800|Catastrophe Risk Charge<br>Liability before risk miti­<br>gation – Total before<br>diversification|This is the total capital requirement before risk mitigation, before diversification<br>effect between types of cover, for liability risks.|

L 120/1510 EN Official Journal of the European Union 5.5.2023

|C0960/R2810|Catastrophe Risk Charge<br>Liability before risk miti­<br>gation – Diversification<br>between type of cover|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different type of covers for liability risks.|
|---|---|---|
|C0960/R2820|Catastrophe Risk Charge<br>Liability before risk miti­<br>gation – Total after<br>diversification|This is the total capital requirement before risk mitigation, after diversification<br>effect between the types of covers, for liability risks.|
|C0970/R2800|Estimated Total Risk<br>Mitigation – Total before<br>diversification|This is the estimated total risk mitigation, before diversification effect between<br>types of cover, for liability risks.|
|C0980/R2800|Catastrophe Risk Charge<br>Liability after risk miti­<br>gation – Total before<br>diversification|This is the total capital requirement after risk mitigation, before diversification<br>effect between types of cover, for liability risks.|
|C0980/R2810|Catastrophe Risk Charge<br>Liability after risk miti­<br>gation – Diversification<br>between type of cover|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different type of covers for liability risks.|
|C0980/R2820|Catastrophe Risk Charge<br>Liability after risk miti­<br>gation – Total after<br>diversification|This is the total capital requirement after risk mitigation, after diversification effect<br>between the types of covers, for liability risks.|
|_Man–made catastrophe_<br>_risk – Credit &_<br>_Suretyship_|||
|C0990/R2900–<br>R2910|Exposure (individual or<br>group) – Largest<br>exposure|Two largest gross credit insurance exposures of the insurance or reinsurance<br>group based on a comparison of the net loss–given–default of the credit<br>insurance exposures, being the loss–given–default after deduction of the<br>amounts recoverable from reinsurance contracts and special purpose vehicles.|

5.5.2023 EN Official Journal of the European Union L 120/1511

|C0990/R2920|Exposure (individual or<br>group) – Total|Total of the two largest gross credit insurance exposures of the insurance or<br>reinsurance group based on a comparison of the net loss–given–default of the<br>credit insurance exposures, being the loss–given–default after deduction of the<br>amounts recoverable from reinsurance contracts and special purpose vehicles.|
|---|---|---|
|C1000/R2900–<br>R2910|Proportion of damage<br>caused by scenario –<br>Largest exposure|Percentage representing the loss given default of the gross credit exposure without<br>deduction of the amounts recoverable from reinsurance contracts and special<br>purpose vehicles, for each of the two largest gross credit insurance exposures<br>of the insurance or reinsurance group.|
|C1000/R2920|Proportion of damage<br>caused by scenario –<br>Total|Average loss given default of the two largest gross credit exposures without<br>deduction of the amounts recoverable from reinsurance contracts and special<br>purpose vehicles.|
|C1010/R2900–<br>R2910|Catastrophe Risk Charge<br>Credit & Suretyship<br>before risk mitigation –<br>Large Credit Default –<br>Largest exposure|This is the capital requirement before risk mitigation, per largest exposure, arising<br>from the Large Credit Default scenario of Credit & Suretyship risks.|
|C1010/R2920|Catastrophe Risk Charge<br>Credit & Suretyship<br>before risk mitigation –<br>Large Credit Default –<br>Total|This is the total capital requirement before risk mitigation arising from the Large<br>Credit Default scenario of Credit & Suretyship risks.|
|C1020/R2900–<br>R2910|Estimated Risk Mitigation<br>– Largest exposure|The estimated risk mitigation effect, per largest exposure, of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>the Large Credit Default scenario of Credit & Suretyship, excluding the estimated<br>reinstatement premiums.|
|C1020/R2920|Estimated Risk Mitigation<br>– Total|The estimated risk mitigation effect, for the two largest exposures, of the group’s<br>specific reinsurance contracts and special purpose vehicles relating to risks arising<br>from the Large Credit Default scenario of Credit & Suretyship, excluding the<br>estimated reinstatement premiums.|
|C1030/R2900–<br>R2910|Estimated Reinstatement<br>Premiums – Largest<br>exposure|The estimated reinstatement premiums, per largest exposure, as a result of the<br>group’s specific reinsurance contracts and special purpose vehicles relating to risks<br>arising from the Large Credit Default scenario of Credit & Suretyship.|
|C1030/R2920|Estimated Reinstatement<br>Premiums – Total|The estimated reinstatement premiums, for the two largest exposures, as a result<br>of the group’s specific reinsurance contracts and special purpose vehicles relating<br>to risks arising from the Large Credit Default scenario of Credit & Suretyship.|
|C1040/R2900–<br>R2910|Catastrophe Risk Charge<br>Credit & Suretyship after<br>risk mitigation – Large<br>Credit Default – Largest<br>exposure|Net capital requirement, per largest exposure, after the deduction of the risk<br>mitigating effect of the group’s specific retrocession contracts and special<br>purpose vehicles, relating to risks arising from the Large Credit Default scenario<br>of Credit & Suretyship.|
|C1040/R2920|Catastrophe Risk Charge<br>Credit & Suretyship after<br>risk mitigation – Large<br>Credit Default – Total|The total capital requirement after risk mitigation, after the deduction of the risk<br>mitigating effect of the group’s specific retrocession contracts and special purpose<br>vehicles, relating to risks arising from the Large Credit Default scenario of Credit<br>& Suretyship.|

L 120/1512 EN Official Journal of the European Union 5.5.2023

|C1050/R3000|Earned premium<br>following 12 months|Gross premiums earned by the insurance or reinsurance group, during the<br>following 12 months, in lines of business Credit and Suretyship insurance<br>including proportional reinsurance obligations.|
|---|---|---|
|C1060/R3000|Catastrophe Risk Charge<br>Credit & Suretyship<br>before risk mitigation –<br>Recession Risk|This is the total capital requirement before risk mitigation for the Recession<br>scenario of Credit & Suretyship risks.|
|C1070/R3000|Estimated Risk Mitigation|The estimated risk mitigation effect of the group’s specific retrocession contracts<br>and special purpose vehicles relating to risks arising from the Recession scenario<br>of Credit & Suretyship, excluding the estimated reinstatement premiums.|
|C1080/R3000|Estimated Reinstatement<br>Premiums|The estimated reinstatement premiums as a result of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to risks arising from<br>the Recession scenario of Credit & Suretyship.|
|C1090/R3000|Catastrophe Risk Charge<br>Credit & Suretyship after<br>risk mitigation –<br>Recession Risk|The total capital requirement after risk mitigation, after the deduction of the risk<br>mitigating effect of the group’s specific retrocession contracts and special purpose<br>vehicles, relating to risks arising from the Recession scenario of Credit & Surety­<br>ship.|
|C1100/R3100|Catastrophe Risk Charge<br>Credit & Suretyship<br>before risk mitigation –<br>Total before diversifi­<br>cation|This is the total capital requirement before risk mitigation, before diversification<br>effect between types of events, for Credit & Suretyship risks.|

5.5.2023 EN Official Journal of the European Union L 120/1513

|C1100/R3110|Catastrophe Risk Charge<br>Credit & Suretyship<br>before risk mitigation –<br>Diversification between<br>type of event|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different type of events for Credit & Suretyship<br>risks.|
|---|---|---|
|C1100/R3120|Catastrophe Risk Charge<br>Credit & Suretyship<br>before risk mitigation –<br>Total after diversification|This is the total capital requirement before risk mitigation, after diversification<br>effect between the types of events, for Credit & Suretyship risks.|
|C1110/R3100|Estimated Total Risk<br>Mitigation – Total before<br>diversification|This is the total risk mitigation effect, before diversification effect between types of<br>events, of the group’s specific reinsurance contracts and special purpose vehicles<br>arising from the Credit & Suretyship risks.|
|C1120/R3100|Catastrophe Risk Charge<br>Credit & Suretyship after<br>risk mitigation – Total<br>before diversification|This is the total capital requirement after risk mitigation, before diversification<br>effect between types of events, for Credit & Suretyship risks.|
|C1120/R3110|Catastrophe Risk Charge<br>Credit & Suretyship after<br>risk mitigation – Diver­<br>sification between type<br>of event|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different type of events for Credit & Suretyship risks.|
|C1120/R3120|Catastrophe Risk Charge<br>Credit & Suretyship after<br>risk mitigation – Total<br>after diversification|This is the total capital requirement after risk mitigation, after diversification effect<br>between the types of events, for Credit & Suretyship risks.|
|_Man–made catastrophe_<br>_risk – Other non–life_<br>_catastrophe risk_|||
|C1130/R3200–<br>R3240|Estimation of the gross<br>premium to be earned –<br>Group of obligations|An estimate of the premiums to be earned by the insurance or reinsurance group,<br>during the following year, for the contracts in relation to the following group of<br>obligations:<br>Insurance and reinsurance obligations included in lines of business Marine,<br>aviation and transport insurance, including proportional reinsurance obligations,<br>other than marine insurance and reinsurance and aviation insurance and<br>reinsurance;<br>Reinsurance obligations included in line of business Non–proportional marine,<br>aviation and transport reinsurance, other than marine reinsurance and aviation<br>reinsurance, as defined in Annex I to Delegated Regulation (EU) 2015/35;<br>Insurance and reinsurance obligations included in lines of business Miscellaneous<br>financial loss, including proportional reinsurance obligations other than extended<br>warranty insurance and reinsurance obligations provided that the portfolio of<br>these obligations is highly diversified and these obligation do not cover the<br>costs of product recalls;<br>Reinsurance obligations included in line of business Non–proportional casualty<br>reinsurance, other than general liability reinsurance, as defined in Annex I to<br>Delegated Regulation (EU) 2015/35;<br>Non–proportional reinsurance obligations relating to insurance obligations<br>included in lines of business Credit and Suretyship insurance, including propor­<br>tional reinsurance obligations.<br>Premiums shall be gross, without deduction of premiums for reinsurance<br>contracts.|

L 120/1514 EN Official Journal of the European Union 5.5.2023

|C1140/R3200–<br>R3240|Catastrophe Risk Charge<br>Other non–life catas­<br>trophe risk before risk<br>mitigation – Group of<br>obligations|This is the capital requirement before risk mitigation, per group of obligations, for<br>Other non–life catastrophe risks.|
|---|---|---|
|C1140/R3250|Catastrophe Risk Charge<br>Other non–life catas­<br>trophe risk before risk<br>mitigation – Total before<br>diversification|This is the total capital requirement before risk mitigation, before diversification<br>effect between groups of obligations, for Other non–life catastrophe risks.|
|C1140/R3260|Catastrophe Risk Charge<br>Other non–life catas­<br>trophe risk before risk<br>mitigation – Diversifi­<br>cation between groups of<br>obligations|Diversification effect arising from the aggregation of the total capital charges<br>before risk mitigation relating to different groups of obligations for Other non–<br>life catastrophe risks.|
|C1140/R3270|Catastrophe Risk Charge<br>Other non–life catas­<br>trophe risk before risk<br>mitigation – Total after<br>diversification|This is the total capital requirement before risk mitigation, after diversification<br>effect between groups of obligations, for Other non–life catastrophe risks.|
|C1150/R3250|Estimated Total Risk<br>Mitigation – Total before<br>diversification|This is the estimated total risk mitigation, before diversification effect between<br>groups of obligations, for Other non–life catastrophe risks.|
|C1160/R3250|Catastrophe Risk Charge<br>Other non–life catas­<br>trophe risk after risk<br>mitigation – Total before<br>diversification|This is the total capital requirement after risk mitigation, before diversification<br>effect between groups of obligations, for Other non–life catastrophe risks.|
|C1160/R3260|Catastrophe Risk Charge<br>Other non–life catas­<br>trophe risk after risk<br>mitigation – Diversifi­<br>cation between groups of<br>obligations|Diversification effect arising from the aggregation of the total capital charges after<br>risk mitigation relating to different groups of obligations for Other non–life<br>catastrophe risks.|
|C1160/R3270|Catastrophe Risk Charge<br>Other non–life catas­<br>trophe risk after risk<br>mitigation – Total after<br>diversification|This is the total capital requirement after risk mitigation, after diversification effect<br>between groups of obligations, for Other non–life catastrophe risks.|

5.5.2023 EN Official Journal of the European Union L 120/1515

|Health catastrophe risk|Col2|Col3|
|---|---|---|
|_Health catastrophe risk_<br>_– Mass accident_|||
|C1170/R3300–<br>R3600,<br>C1190/R3300–<br>R3600,<br>C1230/R3300–<br>R3600,<br>C1250/R3300–<br>R3600|Policyholders – per type<br>of event|All insured persons of the insurance or reinsurance group who are inhabitants of<br>each of the countries and are insured against the following types of event:<br>Death caused by an accident;<br>Permanent disability caused by an accident;<br>Disability that lasts 12 months caused by an accident;<br>Medical treatment caused by an accident.|
|C1180/<br>R3300–/R3600,<br>C1200/R3300–<br>R3600,<br>C1240/R3300–<br>R3600,<br>C1260/R3300–<br>R3600|Value of benefits payable<br>– per type of event|The value of the benefits shall be the sum insured or where the insurance contract<br>provides for recurring benefit payments the best estimate of the benefit payments,<br>using the cash–flow projection, per event type.<br>Where the benefits of an insurance contract depend on the nature or extent of<br>any injury resulting from event types, the calculation of the value of the benefits<br>shall be based on the maximum benefits obtainable under the contract which are<br>consistent with the event.<br>For medical expense insurance and reinsurance obligations the value of the<br>benefits shall be based on an estimate of the average amounts paid in case of<br>event types taking into account the specific guarantees the obligations include.|
|C1270/R3300–<br>R3600|Catastrophe Risk Charge<br>before risk mitigation|Capital requirement before risk mitigation, for each of the countries, arising from<br>the mass accident risk sub–module to health insurance and reinsurance<br>obligations.|
|C1270/R3610|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Mass accident all<br>countries before diver­<br>sification|This is the total capital requirement before risk mitigation, before diversification<br>effect between countries, for the mass accident risk sub–module to health<br>insurance and reinsurance obligations.|
|C1270/R3620|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect<br>between countries|Diversification effect arising from the aggregation of the mass accident risk sub–<br>module to health insurance and reinsurance obligations relating to the different<br>countries.|
|C1270/R3630|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Mass accident all<br>countries after diversifi­<br>cation|This is the total capital requirement before risk mitigation, after diversification<br>effect between countries, for the mass accident risk sub–module to health<br>insurance and reinsurance obligations.|

L 120/1516 EN Official Journal of the European Union 5.5.2023

|C1280/R3300–<br>R3600|Estimated Risk Mitigation|For each country the estimated risk mitigation effect of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to this peril,<br>excluding the estimated reinstatement premiums.|
|---|---|---|
|C1280/R3610|Estimated Risk Mitigation<br>– Total Mass accident all<br>countries before diver­<br>sification|Total amount of estimated risk mitigation effect of the group’s specific reinsurance<br>contracts and special purpose vehicles for all countries.|
|C1290/R3300–<br>R3600|Estimated Reinstatement<br>Premiums|For each country the estimated reinstatement premiums as a result of the group’s<br>specific reinsurance contracts and special purpose vehicles relating to this peril.|
|C1290/R3610|Estimated Reinstatement<br>Premiums – Total|Total amount of estimated reinstatement premiums as a result of the group’s<br>specific reinsurance contracts and special purpose vehicles for all countries.|
|C1300/R3300–<br>R3600|Catastrophe Risk Charge<br>after risk mitigation|Capital requirement, after the deduction of the risk mitigating effect of the group’s<br>specific reinsurance contracts and special purpose vehicles relating to this peril,<br>arising from the mass accident risk sub–module to health insurance and<br>reinsurance obligations, for each country.|
|C1300/R3610|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Mass accident all<br>countries before diver­<br>sification|This is the total capital requirement after risk mitigation, before diversification<br>effect between countries, for the mass accident risk sub–module to health<br>insurance and reinsurance obligations.|
|C1300/R3620|Catastrophe Risk Charge<br>after risk mitigation –<br>Diversification effect<br>between countries|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for the mass accident risk sub–module to health insurance and<br>reinsurance obligations relating to the different countries.|
|C1300/R3630|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Mass accident all<br>countries after diversifi­<br>cation|This is the total capital requirement after risk mitigation for the mass accident risk<br>sub–module to health insurance and reinsurance obligations, taking into<br>consideration the diversification effect given in C1300/R3620.|
|_Health catastrophe risk_<br>_– Concentration_<br>_accident_|||

5.5.2023 EN Official Journal of the European Union L 120/1517

|C1310/R3700–<br>R4010|Largest known accident<br>risk concentration –<br>Countries|The largest accident risk concentration of an insurance or reinsurance group, for<br>each country, shall be equal to the largest number of persons for which the<br>following conditions are met:<br>The insurance or reinsurance group has a workers’ compensation insurance or<br>reinsurance obligation or a group income protection insurance or reinsurance<br>obligation in relation to each of the persons;<br>The obligations in relation to each of the persons cover at least one of the events<br>set out in the next item;<br>The persons are working in the same building which is situated in this particular<br>country.<br>These persons are insured against the following types of event:<br>Death caused by an accident;<br>Permanent disability caused by an accident;<br>Disability that lasts 10 years caused by an accident;<br>Disability that lasts 12 months caused by an accident;<br>Medical treatment caused by an accident.|
|---|---|---|
|C1320/R3700–<br>R4010,<br>C1330/R3700–<br>R4010,<br>C1350/R3700–<br>R4010,<br>C1360/R3700–<br>R4010|Average sum insured per<br>type of event|The average value of benefits payable by insurance and reinsurance undertakings<br>for the largest accident risk concentration.|
|C1370/R3700–<br>R4010|Catastrophe Risk Charge<br>before risk mitigation|Capital requirement before risk mitigation, for each country, arising from the<br>health sub–module concentration accident.|
|C1410|Other countries to be<br>considered in the<br>Concentration accident|Identify the ISO code of other countries to be considered in the Concentration<br>accident.|
|C1370/R4020|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Concentration<br>accident all countries<br>before diversification|This is the total capital requirement before risk mitigation, before diversification<br>effect between countries, for the health sub–module concentration accident.|

L 120/1518 EN Official Journal of the European Union 5.5.2023

|C1370/R4030|Catastrophe Risk Charge<br>before risk mitigation –<br>Diversification effect<br>between countries|Diversification effect arising from the aggregation of the health sub–module<br>concentration accident relating to the different countries.|
|---|---|---|
|C1370/R4040|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Concentration<br>accident all countries<br>after diversification|This is the total capital requirement before risk mitigation, after diversification<br>effect between countries, for the health sub–module concentration accident.|
|C1380/R3700–<br>R4010|Estimated Risk Mitigation<br>– Countries|For each of the countries identified the estimated risk mitigation effect of the<br>group’s specific reinsurance contracts and special purpose vehicles relating to this<br>peril, excluding the estimated reinstatement premiums.|
|C1380/R4020|Estimated Risk Mitigation<br>– Total Concentration<br>accident all countries<br>before diversification|Total of estimated risk mitigation effect of the group’s specific reinsurance<br>contracts and special purpose vehicles for all countries.|
|C1390/R3700–<br>R4010|Estimated Reinstatement<br>Premiums – Countries|For each of the countries identified the estimated reinstatement premiums as a<br>result of the group’s specific reinsurance contracts and special purpose vehicles<br>relating to this peril.|
|C1390/R4020|Estimated Reinstatement<br>Premiums – Total<br>Concentration accident<br>all countries before<br>diversification|Total of the estimated reinstatement premiums as a result of the group’s specific<br>reinsurance contracts and special purpose vehicles for all countries.|
|C1400/R3700–<br>R4010|Catastrophe Risk Charge<br>after risk mitigation –<br>Countries|Capital requirement, after the deduction of the risk mitigating effect of the group’s<br>specific reinsurance contracts and special purpose vehicles relating to this peril,<br>arising from the health sub–module concentration accident for each of the<br>countries identified.|
|C1400/R4020|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Concentration<br>accident all countries<br>before diversification|The total capital requirement after risk mitigation, before diversification effect<br>between countries, for the health sub–module concentration accident.|

5.5.2023 EN Official Journal of the European Union L 120/1519

|C1400/R4030|Catastrophe Risk Charge<br>after risk mitigation –<br>Diversification effect<br>between countries|Diversification effect arising from the aggregation of the capital requirement after<br>risk mitigations for the health sub–module concentration accident risks relating to<br>the different countries.|
|---|---|---|
|C1400/R4040|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Concentration<br>accident all countries<br>after diversification|This is the total capital requirement after risk mitigation for the health sub–<br>module concentration accident risk, taking into consideration the diversification<br>effect given in C1400/R4020.|
|_Health catastrophe risk_<br>_– Pandemic_|||
|C1440/R4100–<br>R4410|Medical expense –<br>Number of insured<br>persons – Countries|The number of insured persons of insurance and reinsurance groups, for each of<br>the countries identified, which meet the following conditions:<br>The insured persons are inhabitants of this particular country;<br>The insured persons are covered by medical expense insurance or reinsurance<br>obligations, other than workers’ compensation insurance or reinsurance<br>obligations that cover medical expense resulting from an infectious disease.<br>These insured persons may claim benefits for the following healthcare utilisation:<br>Hospitalisation;<br>Consultation with a medical practitioner;<br>No formal medical care sought.|
|C1450/R4100–<br>R4410,<br>C1470/R4100–<br>R4410,<br>C1490/R4100–<br>R4410|Medical expense – Unit<br>claim cost per type of<br>healthcare – Countries|Best estimate of the amounts payable, using the cash–flow projection, by<br>insurance and reinsurance groups for an insured person in relation to medical<br>expense insurance or reinsurance obligations, other than workers’ compensation<br>insurance or reinsurance obligations per healthcare utilisation type, in the event of<br>a pandemic, for each of the countries identified.|
|C1460/R4100–<br>R4410,<br>C1480/R4100–<br>R4410,<br>C1500/R4100–<br>R4410|Medical expense – Ratio<br>of insured persons per<br>type of healthcare –<br>Countries|The ratio of insured persons with clinical symptoms utilising healthcare type, for<br>each of the countries identified.|

L 120/1520 EN Official Journal of the European Union 5.5.2023

|C1510/R4100–<br>R4410|Catastrophe Risk Charge<br>before risk mitigation –<br>Countries|Capital requirement before risk mitigation, for each of the countries identified,<br>arising from the health sub–module pandemic.|
|---|---|---|
|C1550|Other countries to be<br>considered in the<br>Pandemic|Identify the ISO code of other countries to be considered in the Pandemic.|
|C1420/R4420|Income protection –<br>Number of insured<br>persons – Total<br>Pandemic all countries|Total number of insured persons for all countries identified covered by the<br>income protection insurance or reinsurance obligations other than workers’<br>compensation insurance or reinsurance obligations.|
|C1430/R4420|Income protection –<br>Total pandemic exposure<br>– Total Pandemic all<br>countries|The total of all income protection pandemic exposure for all countries identified<br>of insurance and reinsurance groups.<br>The value of the benefits payable for the insured person shall be the sum insured<br>or where the insurance contract provides for recurring benefit payments the best<br>estimate of the benefit payments assuming that the insured person is permanently<br>disabled and will not recover.|
|C1510/R4420|Catastrophe Risk Charge<br>before risk mitigation –<br>Total Pandemic all coun­<br>tries|This is the total capital requirement before risk mitigation for the health sub–<br>module pandemic for all countries identified.|
|C1520/R4420|Estimated Risk Mitigation<br>– Total Pandemic all<br>countries|The total estimated risk mitigation effect of the group’s specific reinsurance<br>contracts and special purpose vehicles relating to this peril, excluding the<br>estimated reinstatement premiums for all countries identified.|
|C1530/R4420|Estimated Reinstatement<br>Premiums – Total<br>Pandemic all countries|The total estimated reinstatement premiums as a result of the group’s specific<br>reinsurance contracts and special purpose vehicles relating to this peril for all<br>countries identified.|
|C1540/R4420|Catastrophe Risk Charge<br>after risk mitigation –<br>Total Pandemic all coun­<br>tries|The total capital requirement after risk mitigation for the health sub–module<br>pandemic for all countries identified.|

_**S.31.01 – Share of reinsurers (including Finite Reinsurance and SPV’s)**_

_General comments:_

This section relates to the 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).

5.5.2023 EN Official Journal of the European Union L 120/1521

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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Legal name of reinsured<br>undertaking|Name of reinsured entity, identifying the cedent (re)insurance undertaking. This item is<br>only applicable to groups.|
|C0020|Identification code of the<br>undertaking|Identification code of the undertaking, using the following priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>When the undertaking uses the option ‘Specific code’ the following shall be considered:<br>— For non–EEA undertakings and non–regulated undertakings within the scope of<br>group supervision, identification code provided will be provided by the group.<br>When allocating an identification code to each non–EEA or non–regulated under­<br>taking, it should comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the<br>country of the undertaking + 5 digits|
|C0030|Type of code of the ID of<br>the undertaking|Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0040|Code reinsurer|Identification code of the reinsurer by this order of priority:<br>— Legal Entity Identifier (LEI);<br>— 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<br>used:<br>1 – LEI<br>2 – Specific code|
|C0060|Reinsurance recoverables<br>– Premium provision<br>Non–life including Non–<br>SLT Health|The amount of share of the reinsurer in the recoverables from reinsurance (including<br>Finite Re and SPV) before the adjustment for expected losses due to the counterparty<br>default, in the best estimate of the premium provisions calculated as the expected<br>present value of future incoming and outgoing cash flows.|

L 120/1522 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0070|Reinsurance recoverables<br>– Claims provisions<br>Non–life including Non–<br>SLT Health|The amount of share of the reinsurer in the recoverables from reinsurance (including<br>Finite Re and SPV) before the adjustment for expected losses due to the counterparty<br>default, in the best estimate of the claims provisions.|
|C0080|Reinsurance recoverables<br>– Technical provisions<br>Life including SLT Health|The amount of share of the reinsurer in the recoverables from reinsurance (including<br>Finite Re and SPV) before the adjustment for expected losses due to the counterparty<br>default, in the best estimate of the technical provisions.|
|C0090|Adjustment for expected<br>losses due to<br>counterparty default|Per reinsurer the adjustment for expected losses due to counterparty default. The<br>adjustment shall be calculated separately and must be in line with Delegated Regulation<br>(EU) 2015/35.<br>This value shall be reported as negative value.|
|C0100|Reinsurance recoverables:<br>Total reinsurance<br>recoverables|The result of ceded technical provisions (i.e. claims + premiums provisions), including<br>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<br>by the reinsurer plus commissions to be paid by the reinsurer and other receivables<br>minus debts to the reinsurer. Cash deposits are excluded and are to be considered as<br>guarantees received.|
|C0120|Assets pledged by<br>reinsurer|Amount of assets pledged by the reinsurer to mitigate the counterparty default risk of<br>the reinsurer.|
|C0130|Financial guarantees|Amount of guarantees received by the undertaking from the reinsurer to guarantee the<br>payment of the liabilities due by the undertaking (includes letter of credit, undrawn<br>committed borrowing facilities).|
|C0140|Cash deposits|Amount of cash deposits received by the undertaking from the reinsurers.|
|C0150|Total guarantees received|Total amount of types of guarantees.<br>Corresponds to the sum of the amounts reported in C0120, C0130 and C0140.|
|C0155|Currency|Where applicable, identify the ISO 4217 alphabetic code of the currency of the<br>reinsurance recoverables.<br>The breakdown by currency is only be required to cover 90 % of reinsurance recover­<br>ables. For the remaining 10 % it is possible to group it under "other currencies".|
|_Information on_<br>_reinsurers_|||

5.5.2023 EN Official Journal of the European Union L 120/1523

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0160|Code reinsurer|Identification code of the reinsurer by this order of priority:<br>— Legal Entity Identifier (LEI);<br>— Specific code attributed by the undertaking|
|C0170|Type of code<br>Reinsurer|Identification of the code used in item ‘Code reinsurer’. The following closed list shall be<br>used:<br>1 – LEI<br>2 – Specific code|
|C0180|Legal name reinsurer|Legal name of the reinsurer to whom the underwriting risk has been transferred. The<br>official name of the risk–carrier reinsurer is stated in the reinsurance contract. It is not<br>permitted to fill in the name of a reinsurance broker. Nor is it permitted to state a<br>general or incomplete name as international reinsurers have several operating<br>companies that may be based in different countries.<br>In case of pooling arrangements, the name of the Pool (or Pool manager) can be filled<br>only if the Pool is a legal entity.|
|C0190|Type of reinsurer|Type of reinsurer to whom the underwriting risk has been transferred.<br>The following closed list shall be used:<br>1 – Direct Life insurer<br>2 – Direct Non–life insurer<br>3 – Direct Composite insurer<br>4 – Captive insurance undertaking<br>5 – Internal reinsurer (reinsurance undertaking which primary focus is to take risk from<br>other insurance undertakings within the scope of group supervision)<br>6 – External reinsurer (reinsurance undertaking that takes risks from undertakings other<br>than from insurance undertakings within the scope of group supervision)<br>7 – Captive reinsurance undertaking<br>8 – Special purpose vehicle<br>9 – Pool entity (where more than one insurance or reinsurance undertakings are<br>involved)<br>10 – State pool|

L 120/1524 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0200|Country of residency|Identify the ISO 3166–1 alpha–2 code for the country where the reinsurer is legally<br>authorised/licensed.|
|C0210|External rating<br>assessment by nominated<br>ECAI|The actual/current rating that is considered by the group.<br>If the rating is not available the item shall be left blank and the reinsurer shall be<br>identified as ‘9 – no rating available’ in column C0230 (Credit quality step).<br>This item is not applicable to reinsurers for which undertakings using internal model<br>use internal ratings. If undertakings using internal model do not use internal rating, this<br>item shall be reported.<br>In case ‘Multiple ECAI’ is reported in C0220 report the most representative external<br>rating.|
|C0220|Nominated ECAI|Identify the credit assessment institution (ECAI) giving the external rating in C0210, by<br>using the name of the ECAI as published on ESMA’s website. In case of ratings issued<br>by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list<br>of credit rating agencies registered or certified in accordance with Regulation (EC) No<br>1060/2009 of the European Parliament and of the Council of 16 September 2009 on<br>credit rating agencies).<br>—|
|C0230|Credit quality step|Identify the credit quality step attributed to the reinsurer. The credit quality step shall<br>reflect any readjustments to the credit quality made internally by the group that use the<br>standard formula.<br>One of the options in the following closed list shall be used:<br>0 – Credit quality step 0<br>1 – Credit quality step 1<br>2 – Credit quality step 2<br>3 – Credit quality step 3<br>4 – Credit quality step 4<br>5 – Credit quality step 5<br>6 – Credit quality step 6<br>9 – No rating available|
|C0240|Internal rating|Internal rating of the reinsurer for groups using internal model to the extent that the<br>internal ratings are used in their internal modelling. If an internal model undertaking is<br>using solely external ratings this item shall not be reported.|

5.5.2023 EN Official Journal of the European Union L 120/1525

_**S.31.02 – Special Purpose Vehicles**_

_General comments:_

This section relates to the 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:

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 within
the scope of group supervision whereby a SPV assumes risks from the undertaking within the scope of group super­
vision 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 under­
taking or one of its insurance or reinsurance subsidiaries has transferred risk.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Name of reinsured<br>undertaking|Identify the legal name of the reinsured undertaking, identifying the cedent (re)insurance<br>undertaking within the scope of group supervision.|
|C0020|Identification code of the<br>undertaking|Identification code by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings<br>within the scope of group supervision: identification code used in the local market,<br>attributed by the undertaking’s competent supervisory authority;<br>— For non–EEA undertakings and non–regulated undertakings within the scope of<br>group supervision, identification code will be provided by the group. When allo­<br>cating an identification code to each non–EEA or non–regulated undertaking, the<br>group should comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the<br>country of the undertaking + 5 digits|

L 120/1526 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0030|Internal code of SPV|Internal code attributed to the SPV by the undertaking by this order of priority:<br>— Legal Entity Identifier (LEI);<br>— Specific code<br>This code shall be unique to each SPV and remain constant over subsequent reports.|
|C0040|ID Code of SPV notes or<br>other financing<br>mechanism issued|For the notes or other financing mechanism issued by the SPV and hold by the<br>insurance and reinsurance undertaking within the scope of group supervision identify<br>the ID code by this order of priority if existent:<br>— ISO 6166 ISIN when available;<br>— Other ‘recognised’ codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC);<br>— Code attributed by the undertaking within the scope of group supervision, when<br>the options above are not available, and must be consistent over time.|
|C0050|ID Code Type of SPV<br>notes or other financing<br>mechanism issued|Type of ID Code used for the ‘Asset ID Code’ item. One of the options in the following<br>closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures number<br>assigned by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn–Nummer, the alphanumeric German identification<br>number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking within the scope of group supervision|
|C0060|Lines of Business SPV<br>securitisation relates|Identification of the line of business as defined in Annex I to Delegated Regulation (EU)<br>2015/35 reported. The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance|

5.5.2023 EN Official Journal of the European Union L 120/1527

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss<br>13 – Proportional medical expense reinsurance<br>14 – Proportional income protection reinsurance<br>15 – Proportional workers’ compensation reinsurance<br>16 – Proportional motor vehicle liability reinsurance<br>17 – Proportional other motor reinsurance<br>18 – Proportional marine, aviation and transport reinsurance<br>19 – Proportional fire and other damage to property reinsurance<br>20 – Proportional general liability reinsurance<br>21 – Proportional credit and suretyship reinsurance<br>22 – Proportional legal expenses reinsurance<br>23 – Proportional assistance reinsurance<br>24 – Proportional miscellaneous financial loss reinsurance<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance<br>29 – Health insurance<br>30 – Insurance with profit participation<br>31 – Index–linked and unit–linked insurance<br>32 – Other life insurance<br>33 – Annuities stemming from non–life insurance contracts and relating to health<br>insurance obligations<br>34 – Annuities stemming from non–life insurance contracts and relating to insurance<br>obligations other than health insurance obligations|

L 120/1528 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||35 – Health reinsurance<br>36 – Life reinsurance<br>37 – Multiline (as defined hereunder)<br>Where the reinsurance treaty or a similar arrangement provides cover for more than<br>one line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, and<br>the terms of cover differ between lines of business then the treaty needs to be specified<br>over multiple rows. The first row entry for the treaty needs to be entered as ‘Multiline’<br>that provides details of the overall terms of the treaty, with the subsequent rows<br>providing details of the individual terms of the reinsurance treaty to each relevant<br>line of business. Where the term of the cover do not differ by line of business only<br>the dominant line of business is required.|
|C0070|Type of Trigger(s) in the<br>SPV|Identify the trigger mechanisms used by the SPV as trigger events that would oblige the<br>SPV to make payment to the ceding (re)insurance undertaking within the scope of<br>group supervision. The following closed list shall be used:<br>1 – Indemnity<br>2 – Model Loss<br>3 – Index or Parametric<br>4 – Hybrids (including components from the above–mentioned techniques)<br>5 – Other|
|C0080|Contractual Trigger Event|Description of the specific trigger that would oblige the SPV to make payment to the<br>ceding (re)insurance undertaking within the scope of group supervision. This<br>information should be complementary to the information on ‘Type of Trigger(s) in<br>the SPV’ and should be descriptive enough to allow supervisors to identify the<br>concrete trigger, e.g. specific weather/storm indices for cat risks or general mortality<br>tables for longevity risks.|
|C0090|Same trigger as in<br>underlying cedant’s port­<br>folio|Identify if the trigger defined in the underlying (re)insurance policy with the pay–out<br>trigger defined in the treaty is the same as the one defined in the SPV. The following<br>closed list shall be used:<br>1 – Same trigger<br>2 – Different trigger|
|C0100|Basis risk arising from<br>risk–transfer structure|Identify the causes of basis risk (i.e. that the exposure covered by the risk–mitigation<br>technique does not correspond to the risk exposure of the insurance or reinsurance<br>undertaking within the scope of group supervision). The following closed list shall be<br>used:<br>1 – No basis risk<br>2 – Insufficient subordination for note holders,<br>3 – Investors’ additional recourse against cedant,|

5.5.2023 EN Official Journal of the European Union L 120/1529

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||4 – Additional risks were securitised subsequent to authorisation,<br>5 – Cedants hold exposure to notes issued,<br>9 – Other|
|C0110|Basis risk arising from<br>contractual terms|Identify the basis risk arising from contractual terms.<br>1 – No basis risk<br>2 – Substantial part of risks insured not transferred<br>3 – Insufficient trigger to match risk exposure of cedant|
|C0120|SPV assets ring–fenced to<br>settle cedant–specific<br>obligations|The amount of SPV assets ring–fenced for the reporting cedant, which are available to<br>settle the contractual liabilities reinsured by the SPV for that specific cedant only<br>(collateral assets specifically recognised on balance sheet of the SPV in relation to the<br>obligation assumed).|
|C0130|Other non cedant–<br>specific SPV Assets for<br>which recourse may exist|The amount of SPV assets (recognised on balance sheet of the SPV), not directly related<br>to the reporting cedant but for which recourse exists. This would include any ‘free<br>assets’ of the SPV, which may be available to settle the reporting cedant’s liabilities.|
|C0140|Other recourse arising<br>from securitisation|The amount of contingent assets of the SPV (held off balance sheet), not directly related<br>to the reporting cedant but for which recourse exists. This includes recourse against<br>other counterparties of the SPV, including guarantees, reinsurance contracts and<br>derivative commitments to SPV made by the SPV sponsor, note holders, or other<br>third parties.|
|C0150|Total maximum possible<br>obligations from SPV<br>under reinsurance policy|Amount of total maximum possible obligations from reinsurance contract (cedant–<br>specific).|
|C0160|SPV fully funded in<br>relation to cedant<br>obligations throughout<br>the reporting period|Identify if the protection offered by the risk–mitigation technique may only be partially<br>recognised where counterparty to a reinsurance contract ceases to be able to provide<br>effective and continuing risk–transfer. The following closed list shall be used:<br>1 – SPV fully funded in relation to cedant obligations<br>2 – SPV not fully funded in relation to cedant obligations|
|C0170|Current recoverables<br>from SPV|Amount of SPV Recoverables recognised on the Solvency II balance sheet of the under­<br>taking within the scope of group supervision (prior to adjustments made for expected<br>losses due to counterparty default). This should be calculated in accordance with the<br>requirements of Article 41of Delegated Regulation (EU) 2015/35.|

L 120/1530 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0180|Identification of material<br>investments held by<br>cedant in SPV|Identify whether material investments held by the cedant in the SPV exist, according to<br>Article 210 of Delegated Regulation (EU) 2015/35.<br>1 – Not applicable<br>2 – Investments of SPV controlled by cedant and/or sponsor (where it differs from<br>cedant);<br>3 – Investments of SPV held by cedant (equity, notes or other subordinated debt of the<br>SPV);<br>4 – Cedant sells reinsurance or other risk mitigation protection to the SPV;<br>5 – Cedant has provided guarantee or other credit enhancement to SPV or note holders;<br>6 – Sufficient basis risk retained by cedant;<br>9 – Other.<br>If this is reported then cells C0030 and C0040 needs to identify the instrument.|
|C0190|Securitisation assets<br>related to cedant held in<br>trust with other third<br>party than cedant/<br>sponsor|Identify if there are securitisation assets related to cedant held in trust with other third<br>party than cedant/sponsor, considering the provisions of Articles 214(2) and 326 of<br>Delegated Regulation (EU) 2015/35. One of the options in the following closed list<br>shall be used:<br>1 – Held in trust with other third party than cedant/sponsor<br>2 – Not held in trust with other third party than cedant/sponsor|
|_Information on_<br>_SPV_|||
|C0200|Internal code of SPV|Internal code attributed to the SPV by the undertaking within the scope of group<br>supervision by this order of priority:<br>— Legal Entity Identifier (LEI);<br>— Specific code<br>Specific code:<br>— For EEA insurance and reinsurance undertakings and other EEA regulated under­<br>takings within the scope of group supervision: identification code used in the local<br>market, attributed by the undertaking’s competent supervisory authority;|

5.5.2023 EN Official Journal of the European Union L 120/1531

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||— For non–EEA undertakings and non–regulated undertakings within the scope of<br>group supervision, identification code will be provided by the group. When allo­<br>cating an identification code to each non–EEA or non–regulated undertaking, the<br>group should comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the<br>country of the undertaking + 5 digits<br>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<br>following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0220|Legal nature of SPV|Identify the legal nature of the SPV securitisation, according to Article 13(26) of<br>Directive 2009/138/EC.<br>Closed list<br>1 – Trusts<br>2 – Partnerships<br>3 – Limited liability companies<br>4 – Other legal entity form not referred above<br>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,<br>the groups shall report the regulatory number or equivalent number obtained from the<br>supervisory authority at the time of authorisation.|
|C0250|SPV country of author­<br>isation|Identify the ISO 3166–1 alpha–2 code for the country where the SPV is established and<br>has received authorisation, where applicable.|

L 120/1532 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0260|SPV authorisation<br>conditions|Identify authorisation conditions of the SPV according to Article 211 of Directive<br>2009/138/EC or equivalent legal instrument. One of the options in the following<br>closed list shall be used:<br>1 – SPV authorised under Article 211(1) of Directive 2009/138/EC<br>2 – SPV authorised under Article 211(3) of Directive 2009/138/EC (grandfathered)<br>3 – SPV regulated by a third country supervisory authority where requirements<br>equivalent to those set out in Article 211(2) of Directive 2009/138/EC are met by<br>the special purpose vehicle<br>4 – SPV not covered above|
|C0270|External rating<br>assessment by nominated<br>ECAI|Rating of the SPV (if any) that is considered by the undertaking and provided by an<br>external rating agency.<br>If the rating is not available the item shall be left blank and the SPV shall be identified<br>as ‘9 – no rating available’ in column C0290 (Credit quality step).<br>This item is not applicable to SPVs for which undertakings using internal model use<br>internal ratings. If undertakings using internal model do not use internal rating, this<br>item shall be reported.<br>In case ‘Multiple ECAI’ is reported in C0280 report the most representative external<br>rating.|
|C0280|Nominated ECAI|Identify the credit assessment institution (ECAI) giving the external rating in C0270, by<br>using the name of the ECAI as published on ESMA’s website. In case of ratings issued<br>by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list<br>of credit rating agencies registered or certified in accordance with Regulation (EC)<br>No 1060/2009 of the European Parliament and of the Council of 16 September<br>2009 on credit rating agencies).|
|C0290|Credit quality step|Identify the credit quality step attributed to the SPV. The credit quality step shall reflect<br>any readjustments to the credit quality made internally by the group.<br>One of the options in the following closed list shall be used:<br>0 – Credit quality step 0<br>1 – Credit quality step 1|

5.5.2023 EN Official Journal of the European Union L 120/1533

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||2 – Credit quality step 2<br>3 – Credit quality step 3<br>4 – Credit quality step 4<br>5 – Credit quality step 5<br>6 – Credit quality step 6<br>9 – No rating available|
|C0300|Internal rating|Internal rating of the SPV for groups using internal model to the extent that the internal<br>ratings are used in their internal modelling. If an internal model group is using solely<br>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 the 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 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, subject to full group supervision according to art
213(2)(a)(b)(c) of Directive 2009/138/EC including the participating insurance and reinsurance undertakings, insurance
holding companies, mixed financial holding companies at the top of the group.

— 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.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Country|Identify the ISO 3166–1 alpha–2 code of the country in which the registered head<br>office of each undertaking within the scope of the group, in the meaning of<br>Article 212(1)(c) of Directive 2009/138/EC, is located|

L 120/1534 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0020|Identification code of the<br>undertaking|Identification code by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance under­<br>takings within the scope of the group, in the meaning of Article 212(1)(c) of<br>Directive 2009/138/EC: identification code used in the local market, attributed<br>by the undertaking’s competent supervisory authority;<br>— For non–EEA undertakings and non–regulated undertakings within the scope<br>of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC,<br>identification code will be provided by the group. When allocating an identi­<br>fication code to each non–EEA or non–regulated undertaking, the group<br>should comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of<br>the country of the undertaking + 5 digits|
|C0030|Type of code of the ID of<br>the undertaking|Identification of the code used in item ‘Identification code of the undertaking’:<br>1 – LEI<br>2 – Specific code|
|C0040|Legal name of the<br>undertaking|Legal name of the undertaking|
|C0050|Type of undertaking|Identify the type of undertaking giving information on the type of activity of the<br>undertaking. This is applicable to both EEA and third–country undertakings. The<br>type of undertakings is linked to how the undertakings are brought into the group<br>solvency calculation, as reported in C0260 of this template. The following closed<br>list of options shall be used:<br>1 – Life insurance undertaking<br>2 – Non life insurance undertaking<br>3 – Reinsurance undertaking<br>4 – Composite undertaking<br>5 – Insurance holding company as defined in Article 212(1)(f) of Directive<br>2009/138/EC<br>6 – Mixed–activity insurance holding company as defined in Article 212(1)(g) of<br>Directive 2009/138/EC<br>7 –Mixed financial holding company as defined in Article 212(1)(h) of Directive<br>2009/138/EC|

5.5.2023 EN Official Journal of the European Union L 120/1535

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||8 – Credit institution, investment firm and financial institution<br>9 – Institution for occupational retirement provision<br>10 – Ancillary services undertaking as defined in Article 1(53) of Delegated<br>Regulation (EU) 2015/35<br>11 – Non–regulated undertaking carrying out financial activities as defined in<br>Article 1(52) of Delegated Regulation (EU) 2015/35<br>12 – Special purpose vehicle authorised in accordance with Article 211 of<br>Directive 2009/138/EC<br>13 – Special purpose vehicle other than special purpose vehicle authorised in<br>accordance with Article 211 of Directive 2009/138/EC<br>14 – UCIT management company as defined in Article 1(54) of Delegated Regu­<br>lation (EU) 2015/35<br>15 – Alternative investment fund manager as defined in Article 1(55) of<br>Delegated Regulation (EU) 2015/35<br>99 – Other|
|C0060|Legal form|Identify the form of the undertaking.<br>For categories 1 to 4 in cell ‘Type of undertaking’, the legal form shall be<br>consistent with Annex III of Directive 2009/138/EC.|
|C0070|Category (mutual/non<br>mutual)|Indicate high level information on the legal form, i.e. whether the undertaking is a<br>mutual or not.<br>The following closed list shall be used:<br>1 – Mutual<br>2 – Non–mutual|
|C0080|Supervisory Authority|Name of the Supervisory Authority responsible for the supervision of the indi­<br>vidual undertaking, where applicable.<br>Please use the full name of the authority.|
|_Ranking criteria (in the_<br>_group reporting_<br>_currency)_|||

L 120/1536 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0090|Total Balance Sheet (for<br>(re)insurance undertak­<br>ings)|For EEA (re)insurance undertakings, total amount of Solvency II balance sheet as<br>reported in item C0010/R0500 in S.02.01. For non EEA (re)insurance under­<br>takings, total amount of balance–sheet according to the relevant sectoral rules.<br>The currency used shall be the group reporting currency.|
|C0100|Total Balance Sheet (for<br>other regulated under­<br>takings)|For other regulated undertakings, total amount of balance sheet according to the<br>relevant sectoral rules. The currency used shall be the group reporting currency.|
|C0110|Total Balance Sheet<br>(non–regulated undertak­<br>ings)|For non–regulated undertakings, total amount of balance sheet used for IFRS or<br>local GAAP. The currency used shall be the group reporting currency.|
|C0120|Written premiums net of<br>reinsurance ceded under<br>IFRS or local GAAP for<br>(re)insurance under­<br>takings|For insurance and reinsurance undertakings written premiums net of reinsurance<br>ceded under IFRS or local GAAP. The currency used shall be the group currency.|
|C0130|Turn over defined as the<br>gross revenue under IFRS<br>or local GAAP for other<br>types of undertakings,<br>insurance holding<br>companies or mixed<br>financial holding<br>companies|For other types of undertakings turn over defined as the gross revenue under IFRS<br>or local GAAP.<br>For insurance holding companies or mixed financial holding companies where<br>appropriate turnover defined as the gross revenue under IFRS or local GAAP will<br>be used as a ranking criteria.<br>The currency used shall be the group reporting currency.|
|C0140|Underwriting<br>performance|(Re)insurance undertakings shall report their underwriting performance in<br>accordance with their financial statements. A monetary amount shall be<br>reported. The currency used shall be the group reporting currency.|
|C0150|Investment performance|(Re)insurance undertakings shall report their investment performance in<br>accordance with their financial statements. A monetary amount shall be<br>reported. The currency used shall be the group reporting currency.<br>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<br>meaning of Article 212(1)(c) of Directive 2009/138/EC, shall report their total<br>performance in accordance with their financial statements. A monetary amount<br>shall be reported. The currency used shall be the group reporting currency.|

5.5.2023 EN Official Journal of the European Union L 120/1537

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0170|Accounting standard|Identification of the accounting standard used for reporting items in cells C0100<br>to C0160. All items shall be reported consistently on the same accounting<br>standard. The following closed list of options shall be used:<br>1 – IFRS<br>2 – Local GAAP|
|_Criteria of influence_|||
|C0180|% capital share|Proportion of the subscribed capital that is held, directly or indirectly, by the<br>participating undertaking in the related undertaking (as referred to in Article 221<br>of Directive 2009/138/EC).<br>This cell is not applicable for the ultimate parent undertaking.|
|C0190|% used for establishment<br>of consolidated accounts|Percentage as defined by IFRS or local GAAP for the integration of consolidated<br>undertakings into the consolidation which may differ from item C0180. For full<br>integration, minority interests shall also be reported in this item.<br>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<br>undertaking in the related undertaking<br>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<br>undertaking, e.g. relationship referred to in art 22(7) of Directive 2013/34/EU,<br>centralised risk management.<br>This cell is not applicable for the ultimate parent undertaking.|
|C0220|Level of influence|Influence can be either dominant or significant, depending on criteria mentioned<br>above; the group is responsible for assessing the level of influence exercised by the<br>participating undertaking over any undertaking but as stated in Article 212(2) of<br>Directive 2009/138/EC the group supervisor may have a differing view from the<br>group’s assessment and if so the group shall take into account any decision made<br>by the group supervisor.<br>This cell is not applicable for the ultimate parent undertaking.<br>The following closed list shall be used:<br>1 – Dominant<br>2 – Significant|

L 120/1538 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0230|Proportional share used<br>for the group solvency<br>calculation|Proportional share is the proportion that will be used to calculate the group<br>solvency.<br>This cell is not applicable for the ultimate parent undertaking.|
|_Inclusion in the scope_<br>_of Group supervision_|||
|C0240|Inclusion in the scope of<br>group supervision –<br>Yes/No|Indicate if the undertaking is included or not in the scope of group supervision as<br>referred in Article 214 of Directive 2009/138/EC; if an undertaking is not<br>included in the scope of group supervision as provided for in Article 214,<br>then it shall be indicated which paragraph from Article 214(2) is the reason.<br>The following closed list shall be used:<br>1 – Included in the scope<br>2 – Not included in the scope (Article 214 (a)<br>3 – Not included in the scope (Article 214 (b)<br>4 – Not included in the scope (Article 214 (c)|
|C0250|Inclusion in the scope of<br>group supervision – Date<br>of decision if art.214 is<br>applied|Identify the ISO 8601 (yyyy–mm–dd) code of the date where the decision of<br>exclusion has been taken.|
|_Group solvency calcu­_<br>_lation_|||
|C0260|Method used and under<br>method 1, treatment of<br>the undertaking|The item gathers information on the method used for group solvency calculation<br>and the treatment of each undertaking.<br>The following closed list shall be used:<br>1 – Method 1: Full consolidation<br>2 – Method 1: Proportional consolidation<br>3 – Method 1: Adjusted equity method<br>4 – Method 1: Sectoral rules<br>5 – Method 2: Solvency II<br>6 – Method 2: sectoral Rules<br>7 – Method 2: Local rules<br>8 – Deduction of the participation in relation to Article 229 of Directive<br>2009/138/EC<br>9 – No inclusion in the scope of group supervision as defined in Article 214<br>Directive 2009/138/EC<br>10 – Other method|

5.5.2023 EN Official Journal of the European Union L 120/1539

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0270|Covered by internal<br>model for Group SCR<br>calculations|1 – Yes<br>2 – No|
|C0280|Type of VA being used<br>in the group internal<br>model|Type of Volatility Adjustment used for the group solvency calculation by under­<br>takings in scope of the group internal model. The following closed list shall be<br>used:<br>1 – None<br>2 – Constant VA<br>3 – Dynamic VA<br>If an internal model is used without VA or the Standard Formula is used for the<br>group solvency calculation then ‘None’ should be selected.|

_**S.33.01 – Insurance and reinsurance individual requirements**_

_General comments:_

This section relates to opening and the 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; regardless of the method used for the calculation of the group solvency.

— The second part of it (Cells C0240 to C0260) collects information on the local capital requirements, local Minimum
Capital Requirements, eligible own funds of all non–EEA insurance and reinsurance undertakings of the group which
shall be reported in accordance with local rules, regardless of the method used for the calculation of the group
solvency.

— The last cell C0270 collects the information on the solo contribution to the group SCR of all EEA and non EEA
insurance and reinsurance undertakings.

— The purpose of the data in this template is to provide information to supervisors that improves the assessment of
availability of own funds as well as that facilitates assessing the amount of diversification effects.

L 120/1540 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Legal name of the<br>undertaking|Legal name of each undertaking|
|C0020|Identification code of the<br>undertaking|Identification code by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance under­<br>takings within the scope of group supervision: identification code used in the<br>local market, attributed by the undertaking’s competent supervisory authority;<br>— For non–EEA undertakings and non–regulated undertakings within the scope<br>of group supervision, identification code will be provided by the group. When<br>allocating an identification code to each non–EEA or non–regulated under­<br>taking, the group should comply with the following format in a consistent<br>manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of<br>the country of the undertaking + 5 digits|
|C0030|Type of code of the ID of<br>the undertaking code|Identification of the code used in item ‘Identification code of the undertaking’:<br>1 – LEI<br>2 – Specific code|
|C0040|Entity Level/RFF or<br>MAP/Remaining Part|Identify to which the information is related to. The following closed list shall be<br>used:<br>1 – Entity level<br>2 – Material Ring fenced fund or Matching Adjustment Portfolio<br>3 – Remaining part|
|C0050|Fund Number|When C0040 = 2, this is the unique number of each material ring–fenced fund or<br>matching adjustment portfolio as attributed by the group. It shall remain<br>unvarying over time. It shall not be re–used for other funds or portfolios). The<br>number shall be used consistently across all templates, where relevant, to identify<br>the fund/portfolio.<br>When C0040 = 1 or 3, it shall be reported ‘0’.|
|_EEA and non EEA_<br>_insurance and_<br>_reinsurance under­_<br>_takings (using_<br>_Solvency II rules)_|||

5.5.2023 EN Official Journal of the European Union L 120/1541

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060|SCR Market Risk|Individual (gross) SCR Market Risk for each undertaking.|
|C0070|SCR Counterparty<br>Default Risk|Individual (gross) SCR Counterparty Default Risk for each undertaking.|
|C0080|SCR Life Underwriting<br>Risk|Individual (gross) SCR Life Underwriting Risk for each undertaking.|
|C0090|SCR Health Underwriting<br>Risk|Individual (gross) SCR Health Underwriting Risk for each undertaking.|
|C0100|SCR Non–life Under­<br>writing 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<br>Funds to cover the SCR|Eligible Individual Own Funds to cover the SCR. Total own funds are to be<br>reported in this item. No restrictions on availability for the group apply.|
|C0150|Use of undertaking<br>specific parameters|When an undertaking uses undertaking specific parameters for calculating indi­<br>vidual SCR, report the area(s) for which these parameters are used. The following<br>closed list shall be used:<br>1 – Life underwriting risk/revision risk<br>2 – Health SLT underwriting risk/revision risk<br>3 – Health NSLT premium and reserve risk,<br>4 – Non Life premium and reserve risk,<br>Include as many options as needed, separated by a ‘,’.|

L 120/1542 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0160|Use of simplifications|When an undertaking uses simplifications for calculating individual SCR, report<br>the area(s) for which these simplifications are used. The following closed list shall<br>be used:<br>1 – Market risk/spread risk (bonds and loans)<br>2 – Market risk/interest rate risk (captives)<br>3 – Market risk/spread risk (bonds and loans) (captives)<br>4 – Market risk/market risk concentration (captives)<br>5 – Counterparty default risk<br>6 – Life underwriting risk/mortality risk<br>7 – Life underwriting risk/longevity risk<br>8 – Life underwriting risk/disability–morbidity risk<br>9 – Life underwriting risk/lapse risk<br>10 – Life underwriting risk/life expense risk<br>11 – Life underwriting risk/life catastrophe risk<br>12 – Health underwriting risk/mortality risk<br>13 – Health underwriting risk/longevity risk<br>14 – Health underwriting risk/disability–morbidity risk (medical expense)<br>15 – Health underwriting risk/disability–morbidity risk (income protection)<br>16 – Health SLT underwriting risk/lapse risk<br>17 – Health underwriting risk/life expense risk<br>18 – Non–Life underwriting risk/premium and reserve risk (captives)<br>Include as many options as needed, separated by a ‘,’.|
|C0170|Use of Partial Internal<br>Model|When an undertaking uses a partial internal model(s) for calculating individual<br>SCR, report the area(s) for which this/these are used.|
|C0180|Group or individual<br>internal model|When an undertaking uses a full internal model for calculating individual SCR, it<br>has to be stated whether this regards a individual internal model or group internal<br>model. The following closed list shall be used:<br>1 – Individual Internal Model<br>2 – Group Internal Model|

5.5.2023 EN Official Journal of the European Union L 120/1543

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0190|Date of initial approval<br>of IM|In case a group or individual internal model is approved by individual supervisor,<br>identify the ISO 8601 (yyyy–mm–dd) code of the date of this approval.|
|C0200|Date of approval of latest<br>major change of IM|In case a major change of group or individual internal model is approved by<br>individual supervisor (Article 115), identify the ISO 8601 (yyyy–mm–dd) code of<br>the date of this approval.|
|C0210|Date of decision of<br>capital add–on|In case a capital add–on applies to any of the undertakings listed here (Article 37<br>of Directive 2009/138/EC), identify the ISO 8601 (yyyy–mm–dd) code of the date<br>of the decision.|
|C0220|Amount of capital add–<br>on|In case a capital add–on applies to any of the entities listed here (Article 37 of<br>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<br>of Directive 2009/138/EC), report the reason(s) stated by the supervisor in its<br>decision.|
|_Non EEA insurance_<br>_and reinsurance under­_<br>_takings (both using_<br>_Solvency II rules and_<br>_not using Solvency II_<br>_rules) regardless of the_<br>_method used_|||
|C0240|Local capital requirement|Local individual capital requirement that triggers first intervention by local super­<br>visor.|
|C0250|Local minimum capital<br>requirement|Local individual minimum capital requirement that triggers final intervention –<br>withdrawal of the authorisation – by local supervisor. This figure is needed to<br>calculate the minimum consolidated group SCR.|

L 120/1544 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0260|Eligible own funds in<br>accordance with local<br>rules|Eligible Individual Own Funds to cover the local capital requirement, as calculated<br>according to local rules, without applying restrictions on availability for the<br>group.|
|C0270|Contribution of solo SCR<br>to the group SCR|Contribution of solo SCR to group SCR<br>If the method 1 is applied, the contribution of a subsidiary undertaking to the<br>group SCR shall be calculated according to the formula:<br>Contrj = SCRj × SCRdiversified/Σi SCRisolo<br>Where:<br>— SCRj is the SCR at individual entity level of the undertaking j;<br>— SCRdiversified = SCR calculated in accordance to Article 336(a) of Delegated<br>Regulation (EU) 2015/35;<br>— SCRisolo is the SCR at individual entity level of the participating undertaking<br>and each related insurance or<br>reinsurance undertaking and third-country insurance and reinsurance undertaking<br>included in the calculation of the SCRdiversified;<br>— the ratio is the proportional adjustment due to the recognition of diversifi­<br>cation effects at group level.<br>For related insurance and reinsurance undertakings which are not subsidiaries (art<br>335 1.d of the DR) included via method 1, the contribution of the related<br>undertaking to the group SCR is the proportional share of the individual SCR.<br>For method 2, the contribution of the related undertaking to the group SCR is the<br>proportional share of the individual SCR.|

_**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 the 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, insti­
tutions for occupational retirement provisions, non–regulated undertakings carrying out financial activities, insurance
holding companies and mixed financial holding companies.

5.5.2023 EN Official Journal of the European Union L 120/1545

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Legal name of the<br>undertaking|Legal name of each undertaking.|
|C0020|Identification code of the<br>undertaking|Identification code by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the scope of group supervision: identification code used in the local market, attributed by<br>the undertaking’s competent supervisory authority;<br>— For non–EEA undertakings and non–regulated undertakings within the scope of group<br>supervision, identification code will be provided by the group. When allocating an<br>identification code to each non–EEA or non–regulated undertaking, the group should<br>comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the<br>country of the undertaking + 5 digits|
|C0030|Type of code of the ID of<br>the undertaking|Identification of the code used in item ‘Identification code of the undertaking’:<br>1 – LEI<br>2 – Specific code|
|C0040|Aggregated or not|When the entities of other financial sectors form a group with a specific capital requirement,<br>this consolidated capital requirement can be accepted instead of the list of each individual<br>requirement. The following closed list shall be used:<br>1 – Aggregated<br>2 – Not aggregated|
|C0050|Type of capital<br>requirement|Identify the type of capital requirement. The following closed list shall be used:<br>1 – Sectoral (for credit institutions, investment firms, financial institutions, alternative<br>investment fund managers, UCITS management companies, institutions for occupational<br>retirement provisions)<br>2 – Notional (for non–regulated undertakings)<br>3 – No capital requirement|
|C0060|Notional SCR or Sectoral<br>capital requirement|The capital requirement, either sectoral or notional, that triggers first intervention by indi­<br>vidual supervisor, assuming a so–called intervention ladder.|

L 120/1546 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0070|Notional MCR or<br>Sectoral minimum<br>capital requirement|Minimum capital requirement, either sectoral or notional, that triggers final intervention,<br>assuming a so–called intervention ladder where available.<br>This item is not requested for entities for which a final trigger level is not set.|
|C0080|Notional or Sectoral<br>Eligible Own Funds|Total own funds to cover the (notional or sectoral) capital requirement. No restrictions on<br>availability for the group apply.|
|C0085|Contribution of solo<br>(notional) SCR to group<br>SCR|Contribution of the solo notional SCR to the group SCR with regard to insurance holding<br>companies and mixed financial holding companies<br>Contribution of solo SCR to group SCR<br>If the method 1 is applied, the contribution of a subsidiary undertaking to the group shall be<br>calculated according the formula:<br>Contrj = SCRj × SCRdiversified/Σi SCRisolo<br>Where:<br>— SCRj is the SCR at individual entity level of the undertaking j;<br>— SCRdiversified = SCR calculated in accordance to Article 336(a) of Commission<br>Delegated Regulation (EU) 2015/35;<br>— SCRisolo is the SCR at individual entity level of the participating undertaking and each<br>related insurance or<br>reinsurance undertaking and third-country insurance and reinsurance undertaking included in<br>the calculation of the SCRdiversified;<br>— the ratio is the proportional adjustment due to the recognition of diversification effects at<br>group level.<br>For related undertakings which are not subsidiaries (art 335 1.d of the DR) included via<br>method 1, the contribution of the related undertaking to the group SCR is the proportional<br>share of the individual SCR.<br>For method 2, the contribution of the related undertaking to the group SCR is the propor­<br>tional share of the individual SCR.|

_**S.35.01 – Contribution to group Technical Provisions**_

_General comments:_

This section relates to the 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 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.

5.5.2023 EN Official Journal of the European Union L 120/1547

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Legal name of the<br>undertaking|Legal name of each undertaking|
|C0020|Identification code of the<br>undertaking|Identification code by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings<br>within the scope of group supervision: identification code used in the local market,<br>attributed by the undertaking’s competent supervisory authority;<br>— For non–EEA undertakings and non–regulated undertakings within the scope of<br>group supervision, identification code will be provided by the group. When allo­<br>cating an identification code to each non–EEA or non–regulated undertaking, the<br>group should comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the<br>country of the undertaking + 5 digits|
|C0030|Type of code of the ID of<br>the undertaking|Identification of the code used in item ‘Identification code of the undertaking’:<br>1 – LEI<br>2 – Specific code|
|C0040|Method of group<br>solvency calculation|Identify the method of the group calculation. The following closed list of options shall<br>be used:<br>1 – Method 1<br>2 – Method 2|
|C0050|Total amount of TP –<br>Amount of TP gross of<br>IGT|Total amount of technical provisions gross of IGT.<br>This item equals the sum of items C0070, C0100, C0130, C0160, C0190 and C0220,<br>except for (re)insurance undertakings situated in equivalent non–EEA countries under<br>method 2.<br>For (re)insurance undertakings situated in equivalent non–EEA countries under method<br>2 only item C0050 is mandatory.<br>The cell shall be filled in with amounts gross of reinsurance and of IGT.|

L 120/1548 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|||When method 1 as defined under Article 230 of Directive 2009/138/EC is used for the<br>(re)insurance undertaking, the total amount of technical provisions in cell C0050<br>accounts for its contribution gross of reinsurance ceded within the scope of group<br>supervision to the group technical provisions.<br>When method 2 is used for the (re)insurance undertaking, the total amount of technical<br>provisions in cell C0050 cannot be reconciled with the amount of group technical<br>provisions in the group balance sheet.|
|C0060|Total amount of TP –<br>Amount of TP net of IGT|Total amount of technical provisions net of IGT.<br>This item equals the sum of items C0080, C0110, C0140, C0170, C0200 and C0230,<br>except for (re)insurance undertakings situated in equivalent non–EEA countries under<br>method 2.<br>For (re)insurance undertakings situated in equivalent non–EEA countries and allowed to<br>use the local rules under method 2, only item C0060 is mandatory and this shall be<br>filled on the basis of the local solvency regime.<br>The cell shall be filled in with amounts gross of reinsurance but net of IGT, including<br>intra–group reinsurance (the risk margin should not be net of IGT).<br>When method 1 as defined under Article 230 of Directive 2009/138/EC is used for the<br>(re)insurance undertaking, the total amount of technical provisions in cell C0060<br>accounts for its contribution net of reinsurance ceded within the scope of group super­<br>vision to the group technical provisions. The total amount of technical provisions in<br>cell C0060 for all (re)insurance undertakings under method 1 can be reconciled with<br>the amount of group technical provisions in the group balance sheet.<br>When method 2 is used for the (re)insurance undertaking, the total amount of technical<br>provisions in cell C0060 cannot be reconciled with the amount of group technical<br>provisions in the group balance sheet.|
|C0070, C0100,<br>C0130, C0160,<br>C0190|Amount of TP gross of<br>IGT|Amount of technical provisions (TP calculated as a whole or the sum of the best<br>estimate and the risk margin), split by respective main categories (Life excluding<br>health and unit linked index–linked, Unit–linked and index linked, Health – SLT and<br>non–SLT, Non–life excluding health) of the EEA or non–EEA undertaking calculated<br>according to Solvency II rules.<br>The cell shall be filled in with amounts gross of reinsurance and of IGT.<br>The currency used shall be the group currency.<br>This item is reported for the (re)insurance undertakings under method 1 and method 2,<br>except for the (re)insurance undertakings under method 2 situated in equivalent non–<br>EEA countries.|

5.5.2023 EN Official Journal of the European Union L 120/1549

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0080, C0110,<br>C0140, C0170,<br>C0200|Amount of TP net of IGT|Amount of technical provisions (TP calculated as a whole or the sum of the best<br>estimate and the risk margin), split by respective main categories (Life excluding<br>health and unit linked index–linked, Unit–linked and index linked, Health – SLT and<br>non–SLT, Non–life excluding health) of the EEA or non–EEA undertaking calculated<br>according to Solvency II rules.<br>The cell shall be filled in with amounts gross of reinsurance but net of IGT, including<br>intra–group reinsurance.<br>The currency used shall be the group currency.<br>This item is reported for the (re)insurance undertakings under method 1 and method 2,<br>except for the (re)insurance undertakings under method 2 situated in equivalent non–<br>EEA countries.|
|C0090, C0120,<br>C0150, C0180,<br>C0210|Net Contribution to<br>Group TP (%)|The percentage share of TP (TP calculated as a whole or the sum of the best estimate<br>and the risk margin) of the (re) insurance undertaking to the group TP under method 1<br>net of IGT but gross of reinsurance ceded outside the group, split by respective main<br>categories (Life excluding health and unit linked index–linked, Unit–linked and index<br>linked, Health – SLT and non–SLT, Non–life excluding health).<br>This item is not reported for undertakings under method 2.|
|C0220|Transitional on TP –<br>Amount of TP gross of<br>IGT|Amount of the transitional deduction to technical provisions. This value is not included<br>in the previous items.<br>The cell shall be filled in with amounts gross of reinsurance and IGT.<br>This value shall be reported as a negative value.|
|C0230|Transitional on TP –<br>Amount of TP net of IGT|Amount of the transitional deduction to technical provisions. This value is not included<br>in the previous items.<br>The cell shall be filled in with amounts gross of reinsurance but net of IGT, including<br>intra–group reinsurance.<br>This value shall be reported as a negative value.|
|C0240|LTG measures – TP<br>subject to Transitional on<br>RFR – Amount of TP<br>gross of IGT|Indicate the amount of Total amount of TP gross of IGT (C0050) subject to the<br>transitional adjustment to the relevant risk-free interest rate term structure.<br>The cell shall be filled in with amounts gross of reinsurance and IGT.|

L 120/1550 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0250|LTG measures – TP<br>subject to VA – Amount<br>of TP gross of IGT|Indicate the amount of Total amount of TP gross of IGT (C0050) subject to volatility<br>adjustment. The Technical Provisions are reported after transitional and with Risk<br>Margin.<br>The cell shall be filled in with amounts gross of reinsurance and IGT, including intra–<br>group reinsurance.|
|C0260|LTG measures – TP<br>subject to MA – Amount<br>of TP gross of IGT|Indicate the amount of Total amount of TP gross of IGT (C0050) subject to matching<br>adjustment.<br>The cell shall be filled in with amounts gross of reinsurance and IGT, including intra–<br>group reinsurance.|

_**S.36.01 – IGT – Equity–type transactions, debt and asset transfer**_

_General comments:_

This template relates to the information that groups are requested to provide at least annually.

This template shall report all (significant, very significant and transactions required to be reported in all circumstances)
intra-group transactions between entities of a group related to equity, debt, reciprocal financing ( [2] ) and asset transfers.

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 predetermined 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.

This template shall include intragroup transactions 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 two or more transactions between entities of the group which, from an economic perspective, contribute to the
same risk, or, serve the same purpose/objective or are temporally connected in a plan, they shall be considered as a
single economic operation.

( [2] ) As set out in Article 223 of Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the
takin-up and pursuit of the business of Insurance and Reinsurance

5.5.2023 EN Official Journal of the European Union L 120/1551

As such each transaction which is part of a single economic operation shall be reported whenever collectively they are
at or above the corresponding threshold for significant intra-group transactions, even though individually the trans­
actions fall below the threshold.

Any element added to significant intragroup transactions shall be reported as a separate intragroup transaction, even if
the element 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 addition.

Where the transaction value is different for two transacting parties (e.g. a EUR10m transaction between A and B where
A records EUR10m but B only receive EUR9,5 m because of transactions costs, of say EUR0,5 m has been expensed) the
template shall record the maximum amount as the transaction amount, in this case EUR10m.

Indirect transactions shall be defined as any transaction shifting risk exposures between entities within the group
including but not limited to transactions with special purpose vehicle, collective investment undertakings, ancillary
entities or unregulated entities; or entities outside of the group but ultimately risk exposure is brought back or stays
within the group. Where there is a chain of related intragroup transactions (e.g. A invests in B and B invests in C), this
transaction shall be reported as an indirect transaction. Therefore A to C transaction shall be reported and the
comments shall mention the intermediary step. In the case of a waterfall of transactions, e. g. if ‘A’-> ‘B’ -> ‘C’-> ‘D’
where both ‘B’ and ‘C’ are both in the group but unregulated entities, this transaction shall also be reported.

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0010|ID of intragroup trans­<br>action|Unique internal identification code for each intragroup transaction. Shall be consistent over<br>time.|
|C0020|Investor/Lender name|Name of the entity that is buying the equity or lending to a related undertaking within the<br>group, i.e. the entity that recognises the transaction as an asset on its balance sheet (debit –<br>balance sheet).|
|C0030|Identification code for<br>investor/lender|<br>The unique identification code attached to the investor/buyer/transferee by this order of<br>priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the group: identification code used in the local market, attributed by the undertaking’s<br>competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group, identifi­<br>cation code shall be provided by the group. When allocating an identification code to<br>each non-EEA or non-regulated undertaking, the group shall comply with the following<br>format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country<br>of the undertaking + 5 digits|

L 120/1552 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0031|Type of code for inves­<br>tor/lender|Type of ID Code used for the ‘Identification code for investor/lender ’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|NC0040|Sector of the investor/<br>lender|If the investor/lender is part of financial sector within the meaning of Article 2(8) of<br>Directive 2002/87/EC, indicate: ‘banking sector’, ‘insurance and reinsurance sector’<br>‘investments services sector’.<br>If the investor/lender is not part of financial sector within the meaning of Article 2(8) of<br>Directive 2002/87/EC indicate: ‘other undertaking of the group’.|
|C0050|Issuer/borrower name|Name of the entity that is issuing the equity/capital item, or borrowing money (issuing debt),<br>i.e. the entity that recognises the transaction as a liability or capital on its balance sheet<br>(credit – balance sheet).|
|C0060|Identification code for<br>issuer/borrower|The unique identification code attached to the investor/buyer/transferee by this order of<br>priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the group: identification code used in the local market, attributed by the undertaking’s<br>competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group, identifi­<br>cation code shall be provided by the group.<br>When allocating an identification code to each non-EEA or non-regulated undertaking, the<br>financial conglomerate shall comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166-1 alpha-2 code of the country<br>of the undertaking + 5 digits|
|C0061|Type of code for issuer/<br>borrower|Type of ID Code used for the ‘Identification code for issuer/borrower ’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|

5.5.2023 EN Official Journal of the European Union L 120/1553

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|NC0070|Sector of the issuer/bor­<br>rower|If the issuer/borrower is part of financial sector within the meaning of Article 2(8) of<br>Directive 2002/87/EC, indicate: ‘banking sector’, ‘insurance and reinsurance sector’<br>‘investments services sector’.<br>If the issuer/borrower is not part of financial sector within the meaning of Article 2(8) of<br>Directive 2002/87/EC indicate ‘other undertaking of the group’.|
|NC0080|Indirect transactions|If reported intra-group transaction is part of an indirect transaction (cf. General comments<br>supra), report the ‘ID of intragroup transaction’ (C0010) of the related transaction in this cell.<br>If more than two transactions are related, the ID code of the first related transaction needs to<br>be reported as a reference to link all interconnected transactions.<br>If the reported IGT is not part of an indirect transaction, indicate No.|
|NC0090|Single economic oper­<br>ation|If the reported IGT is part of single economic operation (cf. General comments supra), report<br>the ‘ID of intragroup transaction’ (C0010) of the related transaction in this cell. If more than<br>two transactions are related, the ID code of the first related transaction needs to be reported<br>as a reference to link all interconnected transactions.<br>If the reported IGT is not part of single economic operation, indicate No|
|NC0100|ID Code of the<br>instrument|This is the identification code of the instrument (capital, debt etc.) between the two counter­<br>parties identified using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available. This code<br>shall be consistent over time.<br>This may be different from the intragroup transaction code provided in cell C0010.|
|NC0101|ID Code Type of the<br>instrument|Type of ID Code used for the ‘ID Code of the instrument’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures number assigned<br>by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn-Nummer, the alphanumeric German identification number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking|

L 120/1554 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|NC0110|Type of instrument|Identify the type of instrument.<br>The following closed list shall be used:<br>1 – Bonds/Debt<br>2 – Equity type<br>3 – Other asset transfer|
|NC0120|Instrument|Identify the instrument. The following closed list shall be used:<br>1 – Bonds/Debt – collateralised<br>2 – Bonds/Debt – uncollateralised<br>3 – Equity type – shares/participations<br>4 – Equity type – others<br>5 – Other asset transfer – properties<br>6 – Other asset transfer – others|
|NC0130|Issue date|This is the earlier of the transaction/debt issue date or the date the intragroup transaction is<br>effective from, if different from the issue date.<br>The date shall follow the ISO 8601 (yyyy-mm-dd) format.|
|NC0140|Maturity date|Identify the ISO 8601 (yyyy-mm-dd) code of the date when the transaction expires/reaches<br>maturity if applicable.<br>— For intragroup transaction with no maturity date use ‘9999-12-31’.<br>— For perpetual securities use ‘9999-12-31’|
|NC0150|Currency of transaction|Identify the ISO 4217 alphabetic code of the currency in which the transaction took place.|
|NC0160|Amount at transaction<br>date|Amount of the transaction at transaction date reported in the reporting currency of the<br>group.|
|NC0170|Amount at reporting<br>date|Outstanding amount of the transaction at the reporting date if applicable e.g. for debt issue,<br>reported in the reporting currency of the group. If there has been a full early settlement/pre­<br>payment, the balance of contractual amount shall be zero.|
|NC0180|Value of collateral|The value of collateral for collaterised debt or asset value for intragroup transaction involving<br>asset transfer, reported in the reporting currency of the group.|

5.5.2023 EN Official Journal of the European Union L 120/1555

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|NC0190|Amount of dividends/in­<br>terest/coupon and other<br>payments made during<br>reporting period|This cell shall capture any payments made in relation to the intragroup transaction s<br>recorded in this template for the reporting period (6 months up to the reporting date).<br>This includes, but not limited to:<br>— Dividends for the current year including paid or declared but unpaid dividends.<br>— Any deferred dividends from previous years paid during the reporting period (i.e. any<br>deferred dividends paid that impacted the P&L for the reporting period).<br>— Interest payments made in relation to debt instruments.<br>— Any other payments made in relation to the intragroup transaction s that are reported in<br>this template, e.g. charges on asset transfers.<br>— Amount of total tops-ups if applicable, i.e. total additional money invested during the<br>reporting period such as an additional payments on partly paid shares or increasing loan<br>amount during the period (when reporting tops-ups as a separate item).<br>This amount shall be reported in the reporting currency of the group.|
|C0200|Coupon/Interest rate|The interest or coupon rate as a percentage, if applicable. For variable interest rate, this shall<br>include the reference rate and the interest rate above it.|
|C0210|Comments|Comments shall contain:<br>— a notification if the transaction has not been performed at arm’s length<br>— any other relevant information regarding the economic nature of the operation|

_**S.36.02 – IGT – Derivatives**_

_General comments:_

This template relates to the information groups are requested to provide at least annually.

This template shall report all (significant, very significant and transactions required to be reported in all circumstances)
intra-group transactions between entities in scope of group supervision related to derivatives. Significant intra-group
transactions related to derivatives shall be reported where the carrying amount of the derivative exceeds the threshold.
These include, but are not limited to:

— Interest rate contracts, including swaps, forward agreements, futures and options;

— Foreign exchange contracts, including swaps, forward agreements, futures and options;

— Contracts of a nature similar to those in points 1(a) to (e) and 2(a) to (d) of this Annex concerning other reference
items or indices.

This template shall include intragroup transactions 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.

L 120/1556 EN Official Journal of the European Union 5.5.2023

Where two or more transactions between entities of the group which, from an economic perspective, contribute to the
same risk, or, serve the same purpose/objective or are temporally connected in a plan, they shall be considered as a
single economic operation.

As such each transaction which is part of a single economic operation shall be reported whenever collectively they are
at or above the corresponding threshold for significant intra-group transactions, even though individually the trans­
actions fall below the threshold.

Any element added to significant intragroup transactions shall be reported as a separate intragroup transaction, even if
the element 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 addition.

Where the transaction value is different for two transacting parties (e.g. a EUR10m transaction between A and B where
A records EUR10m but B only receive EUR9,5 m because of transactions costs, of say EUR0,5 m has been expensed) the
template shall record the maximum amount as the transaction amount, in this case EUR10m.

Indirect transactions shall be defined as any transaction shifting risk exposures between entities within the group
including but not limited to transactions with special purpose vehicle, collective investment undertakings, ancillary
entities or unregulated entities; or entities outside of the group but ultimately risk exposure is brought back or stays
within the group. Where there is a chain of related intragroup transactions (e.g. A invests in B and B invests in C), this
transaction shall be reported as an indirect transaction. Therefore A to C transaction shall be reported and the
comments shall mention the intermediary step. In the case of a waterfall of transactions, e. g. if ‘A’-> ‘B’ -> ‘C’-> ‘D’
where both ‘B’ and ‘C’ are both in the group but unregulated entities, this transaction shall also be reported.

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0010|ID of intragroup trans­<br>action|Unique internal identification code for each intragroup transaction. It shall be consistent over<br>time.|
|C0020|Investor/buyer name|Name of the entity that is investing/buying the derivative, or the counterparty with the long<br>position. For swaps the payer is the payer of the fixed rate that receives the floating rate.|
|C0030|Identification code of the<br>investor/buyer|The unique identification code attached to the investor/buyer/transferee by this order of<br>priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the group: identification code used in the local market, attributed by the undertaking’s<br>competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group, identifi­<br>cation code shall be provided by the group.<br>When allocating an identification code to each non-EEA or non-regulated undertaking, the<br>group shall comply with the following format in a consistent manner: identification code of<br>the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking +<br>5 digits|

5.5.2023 EN Official Journal of the European Union L 120/1557

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0031|Type of code of the<br>investor/buyer|Type of ID Code used for the ‘Identification code of the investor/buyer’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|NC0040|Sector of the investor/<br>buyer|If the investor/buyer is part of financial sector within the meaning of Article 2(8) of Directive<br>2002/87/EC, indicate: ‘banking sector’, ‘insurance and reinsurance sector’ ‘investments services<br>sector’.<br>If the investor/buyer is not part of financial sector within the meaning of Article 2(8)<br>indicate: ‘other undertaking of the group’.|
|C0050|Issuer/Seller name|Name of the entity that is issuing/selling the derivative, or the counterparty with the short<br>position. For swaps the receiver, receives the fixed rates and pays the floating rate.|
|C0060|Identification code of the<br>issuer/seller|The unique identification code attached to the investor/buyer/transferee by this order of<br>priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the group: identification code used in the local market, attributed by the undertaking’s<br>competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group, identifi­<br>cation code shall be provided by the group.<br>When allocating an identification code to each non-EEA or non-regulated undertaking, the<br>group shall comply with the following format in a consistent manner: identification code of<br>the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5<br>digits|
|C0061|Type of code of the<br>issuer/seller|Type of ID Code used for the ‘Identification code of the issuer/seller’ item. One of the options<br>in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|NC0070|Financial sector of the<br>issuer/seller|If the issuer/seller is part of financial sector within the meaning of Article 2(8) of Directive<br>2002/87/EC, indicate: ‘banking sector’, ‘insurance and reinsurance sector’ ‘investments services<br>sector’.<br>If the issuer/seller is not part of financial sector within the meaning of Article 2(8) indicate:<br>‘other undertaking of the group’.|

L 120/1558 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|NC0080|Indirect transactions|If reported intragroup transaction is part of an indirect transaction (cf. General comments<br>supra), report the ‘ID of intragroup transaction’ (C0010) of the related transaction in the cell.<br>If more than two transactions are related, the ID code of the first related transaction needs to<br>be reported as a reference to link all interconnected transactions.<br>If the reported intragroup transaction is not part of an indirect transaction, indicate No.|
|NC0090|Single economic oper­<br>ation|If the reported intragroup transaction is part of single economic operation (cf. General<br>comments supra), report the ‘ID of intragroup transaction’ (C0010) of the related transaction<br>in the cell. If more than two transactions are related, the ID code of the first related trans­<br>action needs to be reported as a reference to link all interconnected transactions<br>If the reported intragroup transaction is not part of single economic operation, indicate No.|
|NC0100|ID Code of the<br>instrument|This is the identification code of the instrument (capital, debt etc.) between the two counter­<br>parties identified using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available. This code<br>shall be consistent over time.<br>This may be different from the intragroup transaction code provided in cell C0010.|
|NC0101|ID Code Type of the<br>instrument|Type of ID Code used for the ‘ID Code of the instrument’ item. One of the options in the<br>following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures number assigned<br>by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn-Nummer, the alphanumeric German identification number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking|

5.5.2023 EN Official Journal of the European Union L 120/1559

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|NC0110|Type of instrument|Identify the transaction type. The following closed list shall be used:<br>1 – Derivatives – futures<br>2 – Derivatives – forwards<br>3 – Derivatives – options<br>4 – Derivatives – others<br>5 – Guarantees – credit protection<br>6 – Guarantees – others<br>7 – Swaps<br>8 – Others<br>A repurchase agreement shall be considered as cash transaction plus forward contract.|
|NC0120|Type of protection|Identify the transaction type. The following closed list shall be used:<br>1 – credit default<br>2 – interest rate<br>3 – currency<br>4 – others|
|NC0130|Purpose of the<br>instrument|Describe use of derivative (micro/macro hedge, efficient portfolio management). Micro hedge<br>refers to derivatives covering a single financial instrument, forecasted transaction or liability.<br>Macro hedge refers to derivatives covering a set of financial instruments, forecasted trans­<br>actions or liabilities. The following closed list shall be used:<br>1 – Micro hedge<br>2 – Macro hedge<br>3 – Matching assets and liabilities cash-flows<br>4 – Efficient portfolio management, other than ‘Matching assets and liabilities cash-flows’<br>5 – Others|
|NC0140|Starting date|Identify the ISO 8601 (yyyy-mm-dd) code of the date of the transaction/trade of the<br>derivative contract. For rolled contracts use the initial trade date.|

L 120/1560 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|NC0150|Maturity date|Identify the ISO 8601 (yyyy-mm-dd) code of the contractually defined date of close of the<br>derivative contract, whether at maturity date, expiring date for options (European or<br>American), etc.|
|NC0160|Currency of transaction|Identify the ISO 4217 alphabetic code of the currency in which the transaction took place.|
|NC0170|Notional amount|The amount covered or exposed to the derivative at the reporting date, i.e. the closing<br>balance, reported in the reporting currency of the group.<br>For futures and options, corresponds to contract size multiplied by the number of contracts.<br>For swaps and forwards, corresponds to the contract amount. Where a transaction has<br>matured/expired during the reporting period before the reporting date, the notional<br>amount at the reporting date shall be zero.|
|NC0180|Carrying amount|Value of the derivative at the reporting date as reported in the balance sheet of the entity.<br>Where a transaction has matured/expired during the reporting period before the reporting<br>date, the carrying amount at the reporting date shall be the maximum carrying amount of<br>the derivatives before the maturity of the transaction|
|NC0190|Value of collateral|Value of the collateral pledged on reporting date (zero if derivative has been closed) if<br>applicable, reported in the reporting currency of the financial conglomerate.|
|NC0200|Identification code Asset/<br>Liability underlying the<br>derivative|ID Code of the asset or liability underlying the derivative contract. This item is to be provided<br>for derivatives that have a single underlying instrument or index in the undertaking’s port­<br>folio.<br>An index is considered a single instrument and shall be reported.<br>Identification code of the instrument underlying the derivative using the following priority:<br>— ISO 6166 code of ISIN when available<br>— Other recognised codes (e.g.: CUSIP, Bloomberg Ticker, Reuters RIC)<br>— Code attributed by the undertaking, when the options above are not available, and shall<br>be consistent over time<br>— ‘Multiple assets/liabilities’, if the underlying assets or liabilities are more than one<br>If the underlying is an index, then the code of the index shall be reported.|

5.5.2023 EN Official Journal of the European Union L 120/1561

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|NC0201|Type of code Asset/Lia­<br>bility underlying the<br>derivative|Type of ID Code used for the ‘Identification code Asset/Liability underlying the derivative’<br>item. One of the options in the following closed list shall be used:<br>1 – ISO 6166 for ISIN code<br>2 – CUSIP (The Committee on Uniform Securities Identification Procedures number assigned<br>by the CUSIP Service Bureau for U.S. and Canadian companies)<br>3 – SEDOL (Stock Exchange Daily Official List for the London Stock Exchange)<br>4 – WKN (Wertpapier Kenn-Nummer, the alphanumeric German identification number)<br>5 – Bloomberg Ticker (Bloomberg letters code that identify a company’s securities)<br>6 – BBGID (The Bloomberg Global ID)<br>7 – Reuters RIC (Reuters instrument code)<br>8 – FIGI (Financial Instrument Global Identifier)<br>9 – Other code by members of the Association of National Numbering Agencies<br>99 – Code attributed by the undertaking. This option shall also be used for the cases of<br>‘Multiple assets/liabilities’ and indexes|
|NC0210|Counterparty name for<br>which credit protection is<br>purchased|Name of the counterparty for which protection has been purchased for its default|
|NC0220|Swap delivered interest<br>rate (for buyer)|Interest rate delivered under the swap contract (only for Interest rate swaps).|
|NC0230|Swap received interest<br>rate (for buyer)|Interest rate received under the swap contract (only for Interest rate swaps).|
|NC0240|Swap delivered currency<br>(for buyer)|Identify the ISO 4217 alphabetic code of the currency of the swap price (only for currency<br>swaps).|
|C0250|Swap received currency<br>(for buyer)|Identify the ISO 4217 alphabetic code of the currency of the swap notional amount (only for<br>currency swaps).|
|C0260|Revenues stemming from<br>derivatives|Net revenues stemming from the investment or the purchase of derivatives. Following the<br>IFRS based P&L, both realized and unrealized results are expected here. The amounts should<br>be filed with their clean value (in comparison to QRT S. 09.01. SII). Interests will be reported<br>in S.36.05 P&L.|
|C0270|Comments|Comments shall contain:<br>— a notification if the transaction has not been performed at arm’s length<br>— any other relevant information regarding the economic nature of the operation.|

L 120/1562 EN Official Journal of the European Union 5.5.2023

_**S.36.03 – IGT – Off-balance sheet and contingent liabilities**_

_General comments:_

This template relates to the information groups shall provide at least annually.

This template shall report all (significant, very significant and transactions required to be reported in all circumstances)
intragroup transactions between entities in scope of group supervision related to off-balance sheet guarantees.

These include, but not limited to:

— Off balance sheet guarantees;

— undrawn credit facilities

— assets purchased under outright forward purchase agreements (currency or other)

— asset sale and repurchase agreements as referred to in Article 12(3) and (5) of Directive 86/635/EEC

— Contingent liabilities

This template shall include intragroup transactions 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 two or more transactions between entities of the group which, from an economic perspective, contribute to the
same risk, or, serve the same purpose/objective or are temporally connected in a plan, they shall be considered as a
single economic operation.

As such each transaction which is part of a single economic operation shall be reported whenever collectively they are
at or above the corresponding threshold for significant intra-group transactions, even though individually the trans­
actions fall below the threshold.

Any element added to significant intragroup transactions shall be reported as a separate intragroup transaction, even if
the element 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 addition.

Where the transaction value is different for two transacting parties (e.g. a EUR10m transaction between A and B where
A records EUR10m but B only receive EUR9,5 m because of transactions costs, of say EUR0,5 m has been expensed) the
template shall record the maximum amount as the transaction amount, in this case EUR10m.

Indirect transactions shall be defined as any transaction shifting risk exposures between entities within the group
including but not limited to transactions with special purpose vehicle, collective investment undertakings, ancillary
entities or unregulated entities; or entities outside of the group but ultimately risk exposure is brought back or stays
within the group. Where there is a chain of related intragroup transactions (e.g. A invests in B and B invests in C), this
transaction shall be reported as an indirect transaction. Therefore A to C transaction shall be reported and the
comments shall mention the intermediary step. In the case of a waterfall of transactions, e. g. if ‘A’-> ‘B’ -> ‘C’-> ‘D’
where both ‘B’ and ‘C’ are both in the group but unregulated entities, this transaction shall also be reported.

5.5.2023 EN Official Journal of the European Union L 120/1563

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|ID of intragroup trans­<br>action|Unique internal identification code for each intragroup transaction. It shall be consistent over<br>time.|
|C0020|Provider name|Name of the entity that is providing the off-balance guarantee.|
|C0030|Identification code of the<br>provider|The unique identification code attached to the provider by this order of priority if existent:<br>— Legal Entity Identifier (LEI);<br>— Specific code<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the group: identification code used in the local market, attributed by the undertaking’s<br>competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group, identifi­<br>cation code will be provided by the financial conglomerate.<br>When allocating an identification code to each non-EEA or non-regulated undertaking, the<br>group shall comply with the following format in a consistent manner: identification code of<br>the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5<br>digits|
|C0031|Type of code of the<br>provider|Type of ID Code used for the ‘Identification code of the provider’ item. One of the options in<br>the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0040|Financial sector of the<br>provider|If the provider is part of financial sector within the meaning of Article 2(8) of Directive<br>2002/87/EC, indicate: ‘banking sector’, ‘insurance and reinsurance sector’ ‘investments services<br>sector’.<br>If the provider is not part of financial sector within the meaning of Article 2(8) indicate:<br>‘other undertaking of the group’.|
|C0050|Beneficiary name|Name of the entity that is benefiting from the off-balance sheet guarantee.|

L 120/1564 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0060|Identification code of the<br>beneficiary|The unique identification code attached to the beneficiary by this order of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the group: identification code used in the local market, attributed by the undertaking’s<br>competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group, identifi­<br>cation code shall be provided by the group.<br>When allocating an identification code to each non-EEA or non-regulated undertaking, the<br>group shall comply with the following format in a consistent manner: identification code of<br>the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5<br>digits|
|C0061|Type of code of the<br>beneficiary|Type of ID Code used for the ‘Identification code of the beneficiary’ item. One of the options<br>in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0070|Financial sector of the<br>beneficiary|If the beneficiary is part of financial sector within the meaning of Article 2(8) of Directive<br>2002/87/EC, indicate: ‘banking sector’, ‘insurance and reinsurance sector’ ‘investments services<br>sector’.<br>If the beneficiary is not part of financial sector within the meaning of Article 2(8) indicate:<br>‘other undertaking of the group’.|
|C0080|Indirect transactions|If reported intragroup transaction is part of an indirect transaction (cf. General comments<br>supra), report the ‘ID of intragroup transaction’ (C0010) of the related transaction in this cell.<br>If more than two transactions are related, the ID code of the first related transaction needs to<br>be reported as a reference to link all interconnected transactions.<br>If the reported intragroup transaction is not part of an indirect transaction, indicate No.|
|C0090|Single economic oper­<br>ation|If the reported intragroup transaction is part of single economic operation (cf. General<br>comments supra), report the ‘ID of intragroup transaction’ (C0010) of the related transaction<br>in this cell. If more than two transactions are related, the ID code of the first related trans­<br>action needs to be reported as a reference to link all interconnected transactions<br>If the reported intragroup transaction is not part of single economic operation, indicate No|

5.5.2023 EN Official Journal of the European Union L 120/1565

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0100|Transaction type|Identify the type of transaction. The following closed list shall be used:<br>1 – guarantees<br>2 – commitment<br>3 – letter of credit<br>4 – undrawn credit facilities<br>5 – assets purchased under outright forward purchase agreements (currency or other);<br>6 – asset sale and repurchase agreements as referred to in Article 12(3) and (5) of Directive<br>86/635/EEC;<br>7 – Contingent liabilities<br>8 – other;|
|C0110|Transaction issue date|Identify the ISO 8601 (yyyy-mm-dd) code of the date when the transaction/issue takes effect.|
|C0120|Expiry date of agree­<br>ment/contract underlying<br>transaction|Where applicable, identify the ISO 8601 (yyyy-mm-dd) code of the date when the agree­<br>ment/contract ceases. If the expiry date is perpetual use "9999-12-31".|
|C0130|Currency of transaction|Identify the ISO 4217 alphabetic code of the currency in which the transaction took place. If<br>there are two currencies involved, please identify both in cell Comments C0200|
|C0140|Trigger event|Where applicable, brief description of event that would trigger the transaction/payment/lia­<br>bility/none e.g. event that would result in a contingent liability occurring.|
|C0150|Value of transaction at<br>starting date|Value of the transaction or collateral pledged.<br>This item is to be reported in the reporting currency of the group.|
|C0160|Value of transaction at<br>reporting date|Value of the transaction, collateral pledged.<br>This item shall be reported in the reporting currency of the group.|
|C0170|Maximum possible value<br>of contingent liabilities|Maximum possible value, if possible, regardless of their probability (i.e. future cash flows<br>required to settle the contingent liability over the lifetime of that contingent liability,<br>discounted at the relevant risk-free interest rate term structure) of contingent liabilities<br>included in the group’s balance sheet. Sum of all possible cash flows if events triggering<br>guarantees were all to happen in relation to guarantees provided by the ‘provider’ (cell<br>C0020) to the ‘beneficiary’ (Cell C0050) to guarantee the payment of the liabilities due by<br>the undertaking (includes letter of credit, undrawn committed borrowing facilities). This item<br>shall not include amounts already reported under C0150 and C0160.|

L 120/1566 EN Official Journal of the European Union 5.5.2023

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0180|Value of guaranteed<br>assets|Value of the guaranteed asset for which the guarantees are received.<br>Sectoral valuation principles may be relevant in this case.|
|C0190|Revenues stemming from<br>the off-balance sheet<br>items|Revenues associated to the provisions of the off-balance sheet transaction|
|C0200|Comments|Comments shall contain:<br>— a notification if the transaction has not been performed at arm’s length<br>— any other relevant information regarding the economic nature of the operation.|

_**S.36.04 – IGT – Insurance and Reinsurance**_

_General comments:_

This template relates to the information groups are requested to provide annually.

This template shall report all (significant, very significant and transactions required to be reported in all circumstances)
intra-group transactions between entities in scope of the group supervision related to internal insurance and reinsurance
within the group.

These include, but not limited to:

— Insurance contracts of entities within the scope of the group with insurance companies within the scope of the

group

— 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.

This template shall include intragroup transactions 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 two or more transactions between entities of the group which, from an economic perspective, contribute to the
same risk, or, serve the same purpose/objective or are temporally connected in a plan, they shall be considered as a
single economic operation.

5.5.2023 EN Official Journal of the European Union L 120/1567

As such each transaction which is part of a single economic operation shall be reported whenever collectively they are
at or above the corresponding threshold for significant intra-group transactions, even though individually the trans­
actions fall below the threshold.

Any element added to significant intragroup transactions shall be reported as a separate intragroup transaction, even if
the element 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 addition.

Where the transaction value is different for two transacting parties (e.g. a EUR10m transaction between A and B where
A records EUR10m but B only receive EUR9,5 m because of transactions costs, of say EUR0,5 m has been expensed) the
template shall record the maximum amount as the transaction amount, in this case EUR10m.

Indirect transactions shall be defined as any transaction shifting risk exposures between entities within the group
including but not limited to transactions with special purpose vehicle, collective investment undertakings, ancillary
entities or unregulated entities; or entities outside of the group but ultimately risk exposure is brought back or stays
within the group. Where there is a chain of related intragroup transactions (e.g. A invests in B and B invests in C), this
transaction shall be reported as an indirect transaction. Therefore A to C transaction shall be reported and the
comments shall mention the intermediary step. In the case of a waterfall of transactions, e. g. if ‘A’-> ‘B’ -> ‘C’-> ‘D’
where both ‘B’ and ‘C’ are both in the group but unregulated entities, this transaction shall also be reported.

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0010|ID of the intragroup<br>transaction|Unique internal identification code for each intragroup transaction. It shall be consistent over<br>time.|
|C0020|Insured party/Cedent<br>name|Legal name of the entity that has transferred the underwriting risk to another insurer or<br>reinsurer within the group.|
|C0030|Identification code for<br>insured party/cedent|The unique identification code attached to the investor/buyer/transferee by this order of<br>priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the group: identification code used in the local market, attributed by the undertaking’s<br>competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group, identifi­<br>cation code shall be provided by the group.<br>When allocating an identification code to each non-EEA or non-regulated undertaking, the<br>group shall comply with the following format in a consistent manner: identification code of<br>the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5<br>digits|

L 120/1568 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0031|Type of code for insured<br>party/cedent|Type of ID Code used for the ‘Identification code for investor/lender ’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0040|Sector of the insured<br>party/cedent|If the insured party/cedent is part of financial sector within the meaning of Article 2(8) of<br>Directive 2002/87/EC, indicate: ‘banking sector’, ‘insurance and reinsurance sector’<br>‘investments services sector’.<br>If the insured party/cedent is not part of financial sector within the meaning of Article 2(8)<br>indicate: ‘other undertaking of the group’.|
|C0050|Insurer/Reinsurer name|Legal name of the insurer/reinsurer to whom the underwriting risk has been transferred.|
|C0060|Identification code of<br>insurer/reinsurer|The unique identification code attached to the investor/buyer/transferee by this order of<br>priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the group: identification code used in the local market, attributed by the undertaking’s<br>competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group, identifi­<br>cation code shall be provided by the group.<br>When allocating an identification code to each non-EEA or non-regulated undertaking, the<br>group shall comply with the following format in a consistent manner: identification code of<br>the parent undertaking +ISO 3166-1 alpha-2 code of the country of the undertaking +5<br>digits|
|C0061|Type of code of insurer/<br>reinsurer|Type of ID Code used for the ‘Identification code of insurer/reinsurer ’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0070|Sector of the insurer/re­<br>insurer|Financial sector of the provider within the meaning of Article 2(8) of Directive 2002/87/EC,<br>i.e., ‘insurance and reinsurance sector’.<br>This column has been kept to be aligned with the templates used at financial conglomerate<br>level.|

5.5.2023 EN Official Journal of the European Union L 120/1569

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0080|Indirect transactions|If reported intragroup transaction is part of an indirect transaction (cf. General comments<br>supra), report the ‘ID of intragroup transaction’ (C0010) of the related transaction in this cell.<br>If more than two transactions are related, the ID code of the first related transaction needs to<br>be reported as a reference to link all interconnected transactions.<br>If the reported intragroup transaction is not part of an indirect transaction, indicate No.|
|C0090|Single economic oper­<br>ation|If the reported intragroup transaction is part of single economic operation (cf. General<br>comments supra), report the ‘ID of intragroup transaction’ (C0010) of the related transaction<br>in this cell. If more than two transactions are related, the ID code of the first related trans­<br>action needs to be reported as a reference to link all interconnected transactions.<br>If the reported intragroup transaction is not part of single economic operation, indicate No|
|C0100|Type of transaction|Identify the type of contract/treaty. The following closed list shall be used:<br>1 – insurance<br>2 – reinsurance|
|C0110|Transaction|If C0100 = reinsurance, then identify the type of reinsurance contract/treaty. The following<br>closed list shall be used:<br>1 – quota share<br>2 – variable quota share<br>3 – surplus<br>4 – excess of loss (per event and per risk)<br>5 – excess of loss (per risk)<br>6 – excess of loss (per event)<br>7 – excess of loss ‘back-up’ (protection against follow-on events which certain catastrophes<br>can cause such as flooding or fire)<br>8 – excess of loss with basis risk<br>9 – reinstatement cover<br>10 – aggregate excess of loss<br>11 – unlimited excess of loss<br>12 – stop loss<br>13 – other proportional treaties|

L 120/1570 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|||14 – other non-proportional treaties<br>15 – Financial reinsurance<br>16 – Facultative proportional<br>17 – Facultative non-proportional<br>Other proportional treaties (code 13) and Other non-proportional treaties (code 14) can be<br>used for hybrid types of reinsurance treaties.|
|C0120|Starting date|Identify the ISO 8601 (yyyy-mm-dd) code of the date of commencement of the specific<br>reinsurance contract/treaty.|
|C0130|Expiry date|Identify the ISO 8601 (yyyy-mm-dd) code of the expiry date of the specific reinsurance<br>contract/treaty (i.e. the last date the specific reinsurance contract/treaty is in force). This<br>item is not reported if there is no expiry date (for example, contract is continuous and<br>ends by one of the parties giving notice).|
|C0140|Currency of transaction|Identify the ISO 4217 alphabetic code of the currency of payments for the specific<br>reinsurance contract/treaty.|
|C0150|Maximum cover by<br>transaction|For quota share or a surplus treaty, 100 % of the maximum amount that has been set for the<br>entire contract/treaty is stated here (e.g. EUR10million). In case of unlimited cover ‘-1’ shall<br>be filled in here.<br>This item has to be reported in the currency of the transaction.|
|C0160|Net Receivables|The amount resulting from: claims paid by the (re)insurer but not yet reimbursed by the (re)<br>insurer + commissions to be paid by the (re)insurer + other receivables minus debts to the<br>(re)insurer. Cash deposits are excluded and are to be considered as guarantees received.<br>This item has to be reported in the currency of the group.|
|C0170|Total reinsurance<br>recoverables|Total amount due from the reinsurer at the reporting date which include:<br>Premium provision for part of the future reinsurance premium which has already been paid<br>to the reinsurer;<br>Claims provision for claims outstanding for insurer which have to be paid by the reinsurer;<br>and/or<br>Technical provisions for the amount reflecting the share of the reinsurer in the gross<br>technical provisions. This item has to be reported in the reporting currency of the group.|

5.5.2023 EN Official Journal of the European Union L 120/1571

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0180|Reinsurance technical<br>result (for reinsurance)|Reinsurance result (for reinsured entity):<br>Total reinsurance commissions received by reinsured entity less Gross reinsurance premiums<br>paid by reinsured entityplus Claims paid by reinsurer during the reporting period plus<br>Total reinsurance recoverables at the end of the reporting period less<br>Total reinsurance recoverables at the start of the reporting period.<br>This item has to be reported in the reporting currency of the group.|
|C0190|Premiums (for insurance)|Total amount of gross written premiums as defined in Article 1(11) of Delegated Regulation<br>(EU) 2015/35.<br>For annuities stemming from non-life this cell is not applicable.|
|C0200|Claims (for insurance)|Total amount of gross claims paid during the year, including claims management expenses|
|C0210|Line of business|Identify the line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35,<br>being reinsured.<br>The following closed list shall be used:<br>1 – Medical expense insurance<br>2 – Income protection insurance<br>3 – Workers’ compensation insurance<br>4 – Motor vehicle liability insurance<br>5 – Other motor insurance<br>6 – Marine, aviation and transport insurance<br>7 – Fire and other damage to property insurance<br>8 – General liability insurance<br>9 – Credit and suretyship insurance<br>10 – Legal expenses insurance<br>11 – Assistance<br>12 – Miscellaneous financial loss<br>13 – Proportional medical expense reinsurance<br>14 – Proportional income protection reinsurance<br>15 – Proportional workers’ compensation reinsurance|

L 120/1572 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|||16 – Proportional motor vehicle liability reinsurance<br>17 – Proportional other motor reinsurance<br>18 – Proportional marine, aviation and transport reinsurance<br>19 – Proportional fire and other damage to property reinsurance<br>20 – Proportional general liability reinsurance<br>21 – Proportional credit and suretyship reinsurance<br>22 – Proportional legal expenses reinsurance<br>23 – Proportional assistance reinsurance<br>24 – Proportional miscellaneous financial loss reinsurance<br>25 – Non–proportional health reinsurance<br>26 – Non–proportional casualty reinsurance<br>27 – Non–proportional marine, aviation and transport reinsurance<br>28 – Non–proportional property reinsurance<br>29 – Insurance with profit participation<br>30 – Index–linked and unit–linked insurance<br>31 – Other life insurance<br>32 – Annuities stemming from non–life insurance contracts and relating to health insurance<br>obligations<br>33 – Annuities stemming from non–life insurance contracts and relating to insurance<br>obligations other than health insurance obligations<br>34 – Life reinsurance<br>35 – Health insurance<br>36 – Health reinsurance If a reinsurance arrangement covers more than one line of business,<br>then select the most significant line of business from the list above.|
|C0220|Comments|Comments shall contain:<br>— a notification if the transaction has not been performed at arm’s length<br>— any other relevant information regarding the economic nature of the operation|

_**S.36.05 – IGT – P&L**_

_General comments:_

This annex relates to the information the groups are requested to provide annually.

5.5.2023 EN Official Journal of the European Union L 120/1573

This template shall report the P&L associated to all (significant, very significant and transactions required to be reported
in all circumstances) intra-group transactions between entities in the scope of the group supervision or P&L transaction
considered as significant or very significant intragroup transactions or transactions required to be reported in all
circumstances. These include, but not limited to:

— Fees;

— Commissions;

— Interests;

— Dividends;

— Costs or revenues from intragroup outsourcing, internal cost sharing or rental agreements.

Intragroup outsourcing or internal cost sharing leading to significant intragroup transactions shall be reported.

Although interest, dividends are reported in S.36.01, S.36.02 they have to be reported additionally in S.36.05 P&L.

This template shall include intragroup transactions 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 two or more transactions between entities of the group which, from an economic perspective, contribute to the
same risk, or, serve the same purpose/objective or are temporally connected in a plan, they shall be considered as a
single economic operation.

As such each transaction which is part of a single economic operation shall be reported whenever collectively they are
at or above the corresponding threshold for significant intra-group transactions, even though individually the trans­
actions fall below the threshold.

Any element added to significant intragroup transactions shall be reported as a separate intragroup transaction, even if
the element 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 addition.

Where the transaction value is different for two transacting parties (e.g. a EUR10m transaction between A and B where
A records EUR10m but B only receive EUR9,5 m because of transactions costs, of say EUR0,5 m has been expensed) the
template shall record the maximum amount as the transaction amount, in this case EUR10m.

Indirect transactions shall be defined as any transaction shifting risk exposures between entities within the group
including but not limited to transactions with special purpose vehicle, collective investment undertakings, ancillary
entities or unregulated entities; or entities outside of the group but ultimately risk exposure is brought back or stays
within the group. Where there is a chain of related intragroup transactions (e.g. A invests in B and B invests in C), this
transaction shall be reported as an indirect transaction. Therefore A to C transaction shall be reported and the
comments shall mention the intermediary step. In the case of a waterfall of transactions, e. g. if ‘A’-> ‘B’ -> ‘C’-> ‘D’
where both ‘B’ and ‘C’ are both in the group but unregulated entities, this transaction shall also be reported.

L 120/1574 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0010|ID of intragroup trans­<br>action|Unique internal identification code for each intragroup transaction. It shall be consistent over<br>time. In case related to transactions already mentioned, use the same ID.|
|C0020|Revenue side name|Legal name of the entity that received the revenue from another entity within the group.|
|C0030|Identification code for<br>revenue side|The unique identification code attached to the entity that received the revenue by this order<br>of priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the group: identification code used in the local market, attributed by the undertaking’s<br>competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group, identifi­<br>cation code shall be provided by the group.<br>When allocating an identification code to each non-EEA or non-regulated undertaking, the<br>group shall comply with the following format in a consistent manner: identification code of<br>the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5<br>digits|
|C0031|Type of code for revenue<br>side|Type of ID Code used for the ‘Identification code for revenue side’ item. One of the options<br>in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0040|Sector of the revenue<br>side|If the entity that received the revenue from another entity within the group is part of<br>financial sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate:<br>‘banking sector’, ‘insurance/reinsurance sector’ ‘investments services sector’.<br>If the entity that received the revenue from another entity within the group is not part of<br>financial sector within the meaning of Article 2(8) indicate: ‘other undertaking of the group’.|
|C0050|Expense side name|Legal name of the entity that provided the revenue to another entity within the group.|

5.5.2023 EN Official Journal of the European Union L 120/1575

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0060|Identification code for<br>expense side|The unique identification code attached the entity that provided the revenue by this order of<br>priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>Specific code:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the group: identification code used in the local market, attributed by the undertaking’s<br>competent supervisory authority;<br>— For non-EEA undertakings and non-regulated undertakings within the group, identifi­<br>cation code shall be provided by the group.<br>When allocating an identification code to each non-EEA or non-regulated undertaking, the<br>group shall comply with the following format in a consistent manner: identification code of<br>the parent undertaking + ISO 3166-1 alpha-2 code of the country of the undertaking + 5<br>digits.|
|C0061|Type of code for expense<br>side|Type of ID Code used for the ‘Identification code for expense side’ item. One of the options<br>in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|
|C0070|Sector of the expense<br>side|If the entity that provided the revenue to another entity within the group is part of financial<br>sector within the meaning of Article 2(8) of Directive 2002/87/EC, indicate: ‘banking sector’,<br>‘insurance and reinsurance sector’ ‘investments services sector’.<br>If the entity that provided the revenue to another entity within the group is not part of<br>financial sector within the meaning of Article 2(8) indicate: ‘other undertaking of the group’.|
|C0080|Indirect transactions|If reported intra-group transaction is part of an indirect transaction (cf. General comments<br>supra), report the ‘ID of intragroup transaction’ (C0010) of the related transaction in this cell.<br>If more than two transactions are related, the ID code of the first related transaction needs to<br>be reported as a reference to link all interconnected transactions. If the reported intra-group<br>transaction is not part of an indirect transaction, indicate No.|
|C0090|Single economic oper­<br>ation|If the reported intragroup transaction is part of single economic operation (cf. General<br>comments supra), report the ‘ID of intragroup transaction’ (C0010) of the related transaction<br>in this cell. If more than two transactions are related, the ID code of the first related trans­<br>action needs to be reported as a reference to link all interconnected transactions.<br>If the reported intragroup transaction is not part of single economic operation, indicate NO|

L 120/1576 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0100|Type of transaction|Identify the type of the P&L transaction. The following closed list shall be used:<br>1 – Fees;<br>2 – Commission;<br>3 – Interest;<br>4 – Dividends;<br>5 – Costs or revenues<br>6 – Others|
|C0110|Transaction|When applicable, instrument to which the revenue or the expense are linked.<br>The following closed list shall be used:<br>1 – Bonds/Debt;<br>2 – Equity type;<br>3 – Other assets transfer<br>4 – Derivative;<br>5 – Off-balance sheet item;<br>6 – Intragroup outsourcing, internal cost sharing or rental agreement<br>7 – Others|
|C0120|Currency of transaction|Identify the ISO 4217 alphabetic code of the currency of payments for the specific P&L<br>transaction.|
|C0130|Transaction date|Identify the ISO 8601 (yyyy-mm-dd) code of the date of commencement of the P&L trans­<br>action.|
|C0140|Amount|Amount of the transaction or price as per agreement/contract, reported in the reporting<br>currency of the group.|
|C0150|Comments|Comments shall contain:<br>— a notification if the transaction has not been performed at arm’s length<br>— any other relevant information regarding the economic nature of the operation|

5.5.2023 EN Official Journal of the European Union L 120/1577

_**S.37.01 – Risk concentration – Exposure to Counterparties**_

_General comments:_

This section relates to the at least annually submission of information for groups.

This template shall include all significant risk concentrations between entities in scope of group supervision and third
parties which can add up from the risk exposures mentioned in the template 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 significant exposures (value of the exposures in each kind of instrument listed in the template) by
single counterparty outside the scope of the group. If more than one entity of the group is involved, for each entity a
separate line is necessary.

It can be understood as the maximum possible exposure on a contractual basis and not necessarily be reflected on the
balance sheet, on both gross basis and net basis taking into account any risk mitigation instruments or techniques.
Thresholds are fixed by the group supervisor after consulting the group itself and the college.

Data should be reported by legal entity.

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0010|Name of the external<br>counterparty|This is the name of the external counterparty of the group.|
|C0020|Identification code of the<br>external counterparty of<br>the group|The unique identification code attached to the investor/buyer/transferee by this order of<br>priority:<br>— Legal Entity Identifier (LEI);<br>— Specific code<br>Specific code:<br>— For EEA external counterparty: identification code used in the local market, if external<br>counterparty is regulated – the one attributed by the external counterparty ‘s competent<br>supervisory authority;<br>— For non-EEA external counterparties, identification code shall be provided by the group.<br>When allocating an identification code to each non-EEA or non-regulated counterparty,<br>the group shall comply with the following format in a consistent manner:<br>identification code of the group of the external counterparty + ISO 3166-1 alpha-2<br>code of the country of the external counterparty + 5 digits|
|C0030|ID code type of the<br>external counterparty of<br>the group|Type of ID Code used for the ‘Identification code of the external counterparty’ item. One of<br>the options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|

L 120/1578 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0045|Name of the group (in<br>case of group of<br>counterparties)|Name of the group in the case more than one of the external counterparties belong to the<br>same corporate group|
|C0080|Rating|Rating of the counterparty at the reporting reference date issued by the nominated credit<br>assessment institution (ECAI). Where two or more credit assessments are available from<br>nominated ECAIs and they correspond to different parameters for a rated item, the<br>assessment generating the higher capital requirement shall be used;|
|C0090|Nominated ECAI|Identify the credit assessment institution (ECAI) giving the external rating in C0050;|
|C0100|Sector|Identify the economic sector of the external counterparty based on the latest version of<br>NACE code (the first level of hierarchy – the letter).|
|C0040|Country|Identify the ISO Code (3166-1 alpha-2) of country from which the exposure comes from. If<br>there is an issuer of for example an entity, this is the country where the headquarter of the<br>entity issuer is located.|
|C0110|Entity of the group|The name of the entity of the group involved in the exposures. It concerns all entities and for<br>each entity a separate entry has to be reported. If more than one entity of the group is<br>involved, for each entity a separate line is necessary.|
|C0120|ID code of the Entity of<br>the group|Identification code of the undertaking, using the following priority:<br>— Legal Entity Identifier (LEI) mandatory if existing;<br>— Specific code in case of absence of LEI code.<br>When the undertaking uses the option ‘Specific code’ the following shall be considered:<br>— For EEA regulated undertakings other than insurance and reinsurance undertakings within<br>the scope of group supervision: identification code used in the local market, attributed by<br>the undertaking’s competent supervisory authority;<br>— For non–EEA undertakings and non–regulated undertakings within the scope of group<br>supervision, identification code will be provided by the group. When allocating an<br>identification code to each non–EEA or non–regulated undertaking, the group should<br>comply with the following format in a consistent manner:<br>identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the<br>country of the undertaking + 5 digits|
|C0125|ID code Type of the<br>Entity of the group|Type of ID Code used for the ‘Identification code of the Entity of the group’ item. One of the<br>options in the following closed list shall be used:<br>1 – LEI<br>2 – Specific code|

5.5.2023 EN Official Journal of the European Union L 120/1579

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0180|Equity|The total amount of the exposures in equity instruments toward the external counterparty. If<br>more than one entity of the group is involved, for each entity a separate line is necessary.|
|C0190|Bonds|The total amount of the exposures in bond instruments toward the external counterparty. If<br>more than one entity of the group is involved, for each entity a separate line is necessary. In<br>this cell the exposures for which the Exemptions are applicable (C0260) should be included.|
|C0200|Assets whose risks are<br>mainly borne by the<br>policyholders|The total amount of exposures in assets whose risks are mainly borne by the policyholders<br>toward the external counterparty. If more than one entity of the group is involved, for each<br>entity a separate line is necessary. Look-through approach should be used only when avail­<br>able.|
|C0210|Derivatives|The total amount of the exposures in derivatives toward the external counterparty. If more<br>than one entity of the group is involved, for each entity a separate line is necessary. The<br>derivatives shall be reported at their replacement cost If there is possibility of compensations<br>among the different exposures the data may be provided in net values (i.e. long exposure<br>+short exposure).|
|C0220|Other investments|The total amount of the exposures in other investments toward the external counterparty. If<br>more than one entity of the group is involved, for each entity a separate line is necessary|
|C0230|Loans and mortgages|The total amount of the exposures in loans and mortgages toward the external counterparty.<br>If more than one entity of the group is involved, for each entity a separate line is necessary|
|C0240|Guarantees and Commit­<br>ments|The total amount of the exposures (i.e. maximum actual exposure depending on the liability<br>of the entity) in guarantees and commitments (including unpaid tranches of loans) toward the<br>external counterparty. If more than one entity of the group is involved, for each entity a<br>separate line is necessary<br>Guarantees issued by the entities of the group should be reported in this column, while<br>guarantees where the group entities are beneficiaries should be reported as credit or insurance<br>risk mitigation deduction (C0260) and in the indirect exposures (C0220).|
|C0250|Insurance policies|The total amount of the exposure in the insurance policies (liability limit or sum insured<br>depending which one represents the maximum possible exposure)|
|C0260|External reinsurance|The total amount of the exposures in external reinsurance toward the external counterparty.<br>In accordance with sectoral rules amount reported should be reinsurance recoverables. If<br>more than one entity of the group is involved, for each entity a separate line is necessary.|
|C0270|Others direct exposures|The total amount of the exposures in other instruments toward the external counterparty. If<br>more than one entity of the group is involved, for each entity a separate line is necessary. If<br>there is possibility of compensation the net value may be presented.|

L 120/1580 EN Official Journal of the European Union 5.5.2023

|ITEM|Col2|INSTRUCTIONS|
|---|---|---|
|C0280|Description of others|Description of the other instruments that are reported in C0200|
|C0290|Indirect exposures|Total amount of the exposures allocated to the guarantor or to the issuer of the collateral<br>rather than to the immediate borrower. The protected reference original exposure (direct<br>exposure) shall be deducted from the exposure to the original borrower in the columns of<br>‘Eligible credit risk mitigation techniques’. The indirect exposure shall increase the exposure<br>to the guarantor or issuer of collateral via substitution effect.|
|C0300|Transactions where there<br>is an exposure to<br>underlying assets|Total amount of exposure through transactions such as securitisation positions or exposures<br>in the form of units or shares in collective investment undertakings (‘CIUs’) or through other<br>transactions where there is an exposure to underlying assets,|
|C0160|Currency|Identify the ISO 4217 alphabetic code of the currency of the exposure|
|C0150|Total amount of the<br>exposure|Total exposure towards a single counterparty, where the asset and liabilities due from and to<br>a single counterparty are netted off to define the total net maximum exposure, where<br>possible. The Total exposure measures the market direction towards a single counterparty<br>and is defined as: Long exposure + short exposure (in contrary to a gross maximum<br>exposure which is not requested here (= long exposure + absolute value of short exposure)).<br>No account shall be taken of any risk mitigation instruments or techniques when determining<br>this item.|
|C0310|Credit or insurance risk<br>mitigation technique|Any deduction that come from the application of insurance or risk mitigation technique<br>allowed such as reinsurance, the use of derivatives.<br>With regard to insurance exposures, in case of non-proportional reinsurance encompassing<br>more than one counterparty, the deductions should be allocated proportionally or, alter­<br>natively, according to justifiable break-down agreed with the group supervisor.|
|C0320|Exemptions|Any deduction that come from the application of exemptions according to Article 187 of<br>Delegated Regulation (EU) 2015/35)|
|C0330|Amount of the exposures<br>after Credit or insurance<br>risk mitigation technique<br>and exemptions|Amount of the exposures after Credit or insurance risk mitigation technique and exemptions<br>(net amount)|

_**S.37.02 – Risk Concentration – Exposure by currency, sector, country**_

_General comments:_

The tables shall include the risk concentration between entities in the scope of group supervision and third parties. All
exposures should be represented by currency, sector and country, starting from the maximum exposure to the minimum
one. In case the country, sector or currency is not relevant the figures may be reported under an ‘Other’ category.

The ‘sector’ should be presented in the split for NACE code 1st level of disaggregation (letter). The tables shall be based
on all the exposures (full balance sheet) after credit or insurance risk mitigation technique and exemptions (net amount).

5.5.2023 EN Official Journal of the European Union L 120/1581

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010|Currency area|Currency of exposure. Exposures should be reported in order of importance.|
|C0030|Exposure net|Exposure after insurance risk mitigation technique and exemptions (net amount).|
|C0040|%|Exposure share of total assets.|
|C0050|Sector|Sector of exposure. Exposures should be reported in order of importance.|
|C0060|Country|Country of exposure. Exposures should be reported in order of importance.|
|C0070/R0010|Total exposure net by<br>currency|The sum of net exposures reported by currency.|
|C0070/R0020|Total exposure net by<br>sector|The sum of net exposures reported by sector.|
|C0070/R0030|Total exposure net by<br>country|The sum of net exposures reported by country.|

_**S.37.03 – Risk Concentration – Exposure by asset class and rating**_

_General comments:_

The tables shall include all the risk concentration between entities in the scope of group supervision and third parties
represented by the combination of the main asset classes and rating. For bonds the tables are presented by the
combination of asset class and rating of the security. For equity exposure, the total exposure amount and the equity
exposures’ share of total assets (full balance sheet) shall be reported

The table shall be based on all the exposures within the specified asset classes, after credit or insurance risk mitigation
technique and exemptions (net amount).

Where two or more credit assessments are available from nominated ECAIs and they correspond to different parameters
for a rated item, the assessment generating the higher capital requirement shall be used.

|Col1|ITEM|INSTRUCTIONS|
|---|---|---|
|C0010/R0010|Total – Exposure net|Total equity exposure after insurance risk mitigation technique and exemptions (net<br>amount).|
|Z0010|Types of bonds|Split between the following bond classes:<br>1 – Government, International financial organisation and Central banks bonds<br>2 – Regional governments, local authorities and public sector entities bonds<br>3 – Corporate bonds|
|C0010/R0020-<br>R0070|Exposure net|Exposure after insurance risk mitigation technique and exemptions (net amount).|
|C0020/R0020-<br>R0070|%|Exposure share of total assets.|

L 120/1582 EN Official Journal of the European Union 5.5.2023

_ANNEX IV_

**Asset categories**

|Category|Col2|Definition|
|---|---|---|
|1|Government bonds|Bonds issued by public authorities, whether by central governments supra-<br>national government institutions, regional governments or local authorities<br>and bonds that are fully, unconditionally and irrevocably guaranteed by the<br>European Central Bank, Member States’ central government and central banks,<br>multilateral development banks referred to in paragraph 2 of Article 117 of<br>Regulation (EU) No 575/2013 or international organisations referred to in<br>Article 118 of Regulation (EU) No 575/2013, regional governments and<br>local authorities listed in Article<br>1 of Implementing Regulation (EU)<br>2015/2011, where the guarantee meets the requirements set out in Article 215<br>of Delegated Regulation (EU) 2015/35.|
|2|Corporate bonds|Bonds issued by corporations|
|3|Equity|Shares and other securities equivalent to shares representing corporations’<br>capital, i.e., representing ownership in a corporation|
|4|Collective Investment<br>Undertakings|Collective investment undertaking’ means an undertaking for collective<br>investment in transferable securities (UCITS) as defined in Article 1(2) of<br>Directive 2009/65/EC of the European Parliament and of the Council or an<br>alternative investment fund (AIF) as defined in Article 4(1)(a) of Directive<br>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<br>payments) instrument with a series of derivative components. Excluded from<br>this category are fixed income securities that are issued by sovereign govern­<br>ments. Concerns securities that have embedded one or a combination of<br>categories of derivatives, including Credit Default Swaps (CDS), Constant<br>Maturity Swaps (CMS), Credit Default Options (CDOp). Assets under this<br>category are not subject to unbundling|
|6|Collateralised securities|Securities whose value and payments are derived from a portfolio of underlying<br>assets. Includes Asset Backed Securities (ABS), Mortgage Backed securities<br>(MBS), Commercial Mortgage Backed securities (CMBS), Collateralised Debt<br>Obligations (CDO), Collateralised Loan Obligations (CLO), Collateralised<br>Mortgage Obligations (CMO). Assets under this category are not subject to<br>unbundling|
|7|Cash and deposits|Money in the physical form, cash-equivalents, bank deposits and other money<br>deposits|
|8|Mortgages and loans|Financial assets created when creditors lend funds to debtors, with collateral or<br>not, including cash pools.|

5.5.2023 EN Official Journal of the European Union L 120/1583

|Category|Col2|Definition|
|---|---|---|
|9|Property|Buildings, land, other constructions that are immovable and equipment|
|0|Other investments|Other assets reported in ‘Other investments’|
|A|Futures|Standardised contract between two parties to buy or sell a specified asset of<br>standardised quantity and quality at a specified future date at a price agreed<br>today|
|B|Call Options|Contract between two parties concerning the buying of an asset at a reference<br>price during a specified time frame, where the buyer of the call option gains<br>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<br>price during a specified time frame, where the buyer of the put option gains<br>the right, but not the obligation, to sell the underlying asset|
|D|Swaps|Contract in which counterparties exchange certain benefits of one party’s<br>financial instrument for those of the other party’s financial instrument, and<br>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<br>specified future time at a price agreed today|
|F|Credit derivatives|Derivative whose value is derived from the credit risk on an underlying bond,<br>loan or any other financial asset|

_ANNEX V_

**Complementary Identification Code (CIC) Table**

|First<br>2 positions|Asset listed in|ISO 3166-1-alpha-2 country code, XV, XL or XT|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||
|_Third position_|Category|1|2|3|4|5|6|7|8|9|0|
|_Third position_|Category|Government<br>bonds|Corporate<br>bonds|Equity|Investment<br>funds,<br>Collective<br>Investment<br>Undertakings|Structured<br>notes|Collat­<br>eralised<br>securities|Cash and<br>deposits|Mortgages<br>and loans|Property|Other<br>investments|
|_Fourth position_|Sub-category or<br>main risk|1|1|1|1|1|1|1|1|1||
|_Fourth position_|Sub-category or<br>main risk|Central<br>Government<br>bonds|Corporate<br>bonds|Common<br>equity|Equity funds|Equity risk|Equity risk|Cash|Uncollat­<br>eralised<br>loans made|Property<br>(office and<br>commer­<br>cial)||
|_Fourth position_|Sub-category or<br>main risk|2|2|2|2|2|2|2|2|2||
|_Fourth position_|Sub-category or<br>main risk|Supra-<br>national<br>bonds|Convertible<br>bonds|Equity of<br>real estate<br>related<br>corporation|Debt funds|Interest<br>rate risk|Interest rate<br>risk|Transferable<br>deposits (cash<br>equivalents)|Loans made<br>collateralised<br>with secur­<br>ities|Property<br>(residential)||
|_Fourth position_|Sub-category or<br>main risk|3|3|3|3|3|3|3||3||
|_Fourth position_|Sub-category or<br>main risk|Regional<br>government<br>bonds|Commerci­<br>al paper|Equity rights|Money<br>market funds|Currency<br>risk|Currency<br>risk|Other deposits<br>short term (less<br>than or equal<br>to one year)||Property<br>(for own<br>use)||

|First<br>2 positions|Asset listed in|ISO 3166-1-alpha-2 country code, XV, XL or XT|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||4|4|4|4|4|4|4|4|4||
|||Local<br>authorities<br>bonds|Money<br>market<br>instru­<br>ments|Preferred<br>equity|Asset allo­<br>cation funds|Credit risk|Credit risk|Other deposits<br>with term<br>longer than<br>one year|Mortgages<br>and loans|Property<br>(under<br>constructi­<br>on for<br>investment)||
|||5|5||5|5|5|5|5|5||
|||Treasury<br>bonds|Hybrid<br>bonds||Real estate<br>funds|Real estate<br>risk|Real estate<br>risk|Deposits to<br>cedants|Other collat­<br>eralized<br>loans made|Plant and<br>equipment<br>(for own<br>use)||
|||6|6||6|6|6||6|6||
|||Covered<br>bond|Common<br>covered<br>bonds||Alternative<br>funds|Commodit­<br>y risk|Commodity<br>risk||Loans on<br>policies|Property<br>(under<br>constructi­<br>on for own<br>use)||
|||7|7||7|7|7||7|||
|||National<br>Central<br>Banks bonds|Covered<br>bonds<br>subject to<br>specific law||Private equity<br>funds|Catas­<br>trophe and<br>Weather<br>risk|Catastrophe<br>and Weather<br>risk||Loans to<br>AMSB<br>members|||
|||8|8||8|8|8||8|||
|||Government<br>bonds not<br>denominated<br>in the<br>domestic<br>currency|Subor­<br>dinated<br>bonds||Infrastructure<br>funds|Mortality<br>risk|Mortality<br>risk||Loans to<br>other natural<br>persons|||
|||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|
|---|---|---|---|---|---|---|---|
|_Third position_|Category|Futures|Call Options|Put Options|Swaps|Forwards|Credit derivatives|
|_Fourth position_|Sub-category or main<br>risk|1|1|1|1|1|1|
|_Fourth position_|Sub-category or main<br>risk|Equity and index<br>futures|Equity and index<br>options|Equity and index<br>options|Interest rate swaps|Forward interest rate<br>agreement|Credit default swap|
|_Fourth position_|Sub-category or main<br>risk|2|2|2|2|2|2|
|_Fourth position_|Sub-category or main<br>risk|Interest rate futures|Bond options|Bond options|Currency swaps|Forward exchange<br>rate agreement|Credit spread option|
|_Fourth position_|Sub-category or main<br>risk|3|3|3|3||3|
|_Fourth position_|Sub-category or main<br>risk|Currency futures|Currency options|Currency options|Interest rate and<br>currency swaps||Credit spread swap|
|_Fourth position_|Sub-category or main<br>risk||4|4|4||4|
|_Fourth position_|Sub-category or main<br>risk||Warrants|Warrants|Total return swap||Total return swap|
|_Fourth position_|Sub-category or main<br>risk|5|5|5|5|||
|_Fourth position_|Sub-category or main<br>risk|Commodity futures|Commodity options|Commodity options|Security swaps|||
|_Fourth position_|Sub-category or main<br>risk||6|6||||
|_Fourth position_|Sub-category or main<br>risk||Swaptions|Swaptions||||
|_Fourth position_|Sub-category or main<br>risk|7|7|7|7|7||
|_Fourth position_|Sub-category or main<br>risk|Catastrophe and<br>Weather risk|Catastrophe and<br>Weather risk|Catastrophe and<br>Weather risk|Catastrophe and<br>Weather risk|Catastrophe and<br>Weather risk||
|_Fourth position_|Sub-category or main<br>risk|8|8|8|8|8||
|_Fourth position_|Sub-category or main<br>risk|Mortality risk|Mortality risk|Mortality risk|Mortality risk|Mortality risk||
|_Fourth position_|Sub-category or main<br>risk|9|9|9|9|9|9|
|_Fourth position_|Sub-category or main<br>risk|Other|Other|Other|Other|Other|Other|

_ANNEX VI_

**Definitions of the CIC Table**

|First 2 positions – Assets listed in|Col2|Definition|
|---|---|---|
|Third and fourth position – Category|Third and fourth position – Category|Definition|
|Country|ISO 3166-1-alpha-2 country<br>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<br>negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2014/65/EU. If the asset is<br>listed in more than one country or the undertaking uses for valuation purposes a price provider which is one of the<br>regulated markets or multilateral trading facility where the asset is listed in, the country shall be the one of that regulated<br>market or multilateral trading facility used as the reference for valuation purposes.|
|XV|Assets listed in one or more<br>than one country|Identify assets that are listed in one or more countries but when the undertaking uses for valuation purposes a price<br>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<br>stock exchange|Identify assets that are not negotiated on a regulated market or on a multilateral trading facility, as defined by Directive<br>2014/65/EU.|
|XT|Assets that are not exchange<br>tradable|Identify assets that by their nature are not subject to negotiation on a regulated market or on a multilateral trading<br>facility, as defined by Directive 2014/65/EU.|
|_1 _|_Government bonds_|_Bonds issued by public authorities, whether by central governments supra-national government institutions, regional governments or_<br>_local authorities local authorities and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank,_<br>_Member States’ central government and central banks, multilateral development banks referred to in paragraph 2 of Article 117 of_<br>_Regulation (EU) No 575/2013 or international organisations referred to in Article 118 of Regulation (EU) No 575/2013,_<br>_regional governments and local authorities listed in Article 1 of Implementing Regulation (EU) 2015/2011, where the guarantee_<br>_meets the requirements set out in Article 215 of Delegated Regulation (EU) 2015/35._<br>_Regarding bonds with a qualifying guarantee, the third and fourth position shall be attributed by reference to the entity providing the_<br>_guarantee._|
|11|Central Government bonds|Bonds issued by central governments and bonds that are fully, unconditionally and irrevocably guaranteed by the<br>Member States’ central government, excluding bonds denominated and funded in a currency different from the<br>domestic currency of that central government.|
|12|Supra-national bonds|Bonds issued by public institutions established by a commitment between national states, e.g. issued by the multilateral<br>development bank referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or issued by the<br>international organisation referred to in Article 118 of Regulation (EU) No 575/2013.|

|First 2 positions – Assets listed in|Col2|Definition|
|---|---|---|
|Third and fourth position – Category|Third and fourth position – Category|Definition|
|13|Regional government bonds|Regional government or autonomous communities debt instruments offered to the public in a public offering on the<br>capital market and bonds that are fully, unconditionally and irrevocably guaranteed by regional governments listed in<br>Article 1 of Implementing Regulation (EU) 2015/2011.|
|14|Local authorities bonds|Bonds issued by local authorities, including cities, provinces, districts and other municipal authorities and bonds that are<br>fully, unconditionally and irrevocably guaranteed by local authorities listed in Article 1 of Implementing Regulation (EU)<br>2015/2011.|
|15|Treasury bonds|Short term government bonds, issued by central governments (issued with a maturity term up to 1 year) and bonds that<br>are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States’ central government<br>and central banks (issued with a maturity term up to 1 year).|
|16|Covered bonds|Government bonds and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank,<br>Member States’ central government and central banks, which have a pool of assets that secures or ‘covers’ the bond.<br>Those assets remain on the issuer balance sheet.|
|17|National Central banks|Bonds issued by national central banks and bonds that are fully, unconditionally and irrevocably guaranteed by the<br>European Central Bank and central banks, excluding bonds denominated and funded in a currency different from the<br>domestic currency of that central bank.|
|18|Government bonds not<br>denominated in the domestic<br>currency|Bonds issued by central governments and central banks denominated and funded in a currency different from the<br>domestic currency of that central government and the central bank.|
|19|Other|Other government bonds and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central<br>Bank, Member States’ central government and central banks, 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<br>don’t have any special feature described in the categories 22 to 28.|
|22|Convertible bonds|Corporate bonds that either the bond holder or the bond issuer can convert into shares of common stock in the issuing<br>company or cash of equal value, having debt and equity-like features.|

|First 2 positions – Assets listed in|Col2|Definition|
|---|---|---|
|Third and fourth position – Category|Third and fourth position – Category|Definition|
|23|Commercial paper|Unsecured, short-term debt instrument issued by a corporation, typically for the financing of accounts receivable,<br>inventories and meeting short-term liabilities, usually with original maturity lesser than 270 days.|
|24|Money market instruments|Very short term debt securities (usually with maturities ranging from 1 day up to 1 year), consisting mainly of negotiable<br>certificates of deposit (CDs), bankers acceptances and other highly liquid instruments. Commercial Paper is excluded<br>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<br>sheet. Covered bonds subject to specific law are excluded from this category|
|27|Covered bonds subject to<br>specific law|Corporate bonds which have a pool of assets that secures or ‘covers’ the bond if the originator becomes insolvent and<br>are subject by law to special public supervision designed to protect bond-holders, as defined in Article 52(4) of Directive<br>2009/65/EC.<br>An example of this category is Pfandbrief: ‘Covered bonds which are issued on the basis of the Pfandbrief Act. They are<br>used to refinance loans for which collateral is furnished in the form of loans secured by real estate liens (Mortgage<br>Pfandbriefe), public-sector loans (Public Pfandbriefe), ship mortgages (Ship Pfandbriefe) or aircraft mortgages (Aircraft<br>Pfandbriefe). Thus, the distinction made between these Pfandbrief types refers to the cover pool created for each type of<br>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<br>corporation|Equity representing capital from real estate related corporations.|
|33|Equity rights|Rights to subscribe to additional shares of equity at a set price.|

|First 2 positions – Assets listed in|Col2|Definition|
|---|---|---|
|Third and fourth position – Category|Third and fourth position – Category|Definition|
|34|Preferred equity|Equity security that is senior to common equity, having a higher claim on the assets and earnings than common equity,<br>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_<br>_Article 1(2) of Directive 2009/65/EC or an alternative investment fund (AIF) as defined in Article 4(1)(a) of Directive_<br>_2011/61/EU._|
|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<br>investing in the securities of companies in countries with nascent stock markets or small economies, specific sectors or<br>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<br>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<br>private equity.|
|48|Infrastructure funds|Collective investment undertakings that invest in Infrastructure assets as defined in point 55a or 55b of Article 1 of<br>Delegated Regulation (EU) 2015/35.|
|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._<br>_Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have_<br>_embedded one or a combination of categories of derivatives, including Credit Default Swaps (CDS), Constant Maturity Swaps (CMS),_<br>_Credit Default Options (CDOp). Assets under this category are not subject to unbundling._|
|51|Equity risk|Structured notes mainly exposed to equity risk|

|First 2 positions – Assets listed in|Col2|Definition|
|---|---|---|
|Third and fourth position – Category|Third and fourth position – Category|Definition|
|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),_<br>_Mortgage Backed securities (MBS), Commercial Mortgage Backed securities (CMBS), Collateralised Debt Obligations (CDO),_<br>_Collateralised Loan Obligations (CLO), Collateralised Mortgage Obligations (CMO). Assets under this category are not subject to_<br>_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|

|First 2 positions – Assets listed in|Col2|Definition|
|---|---|---|
|Third and fourth position – Category|Third and fourth position – Category|Definition|
|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<br>equivalents)|Deposits exchangeable for currency on demand at par and which are directly usable for making payments by cheque,<br>draft, giro order, direct debit/credit, or other direct payment facility, without penalty or restriction.|
|73|Other deposits short term (less<br>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<br>make payments at any time and that are not exchangeable for currency or transferable deposits without any kind of<br>significant restriction or penalty.|
|74|Other deposits with term longer<br>than one year|Deposits other than transferable deposits, with remaining maturity superior to 1 year, that cannot be used to make<br>payments at any time and that are not exchangeable for currency or transferable deposits without any kind of significant<br>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<br>securities|Loans made with collateral in the form of financial securities|
|84|Mortgages and loans|Mortgages and 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.|

|First 2 positions – Assets listed in|Col2|Definition|
|---|---|---|
|Third and fourth position – Category|Third and fourth position – Category|Definition|
|87|Loans to AMSB members|Loans made to AMSB members. This class shall prevail over the ones above.|
|88|Loans to other natural persons|Loans made to other natural persons. This class shall prevail over the ones above.|
|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 commer­<br>cial)|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<br>investment)|Real estate that is under construction, for future usage as investment|
|95|Plant and equipment (for own<br>use)|Plant and equipment for the own use of the undertaking|
|96|Property (under construction for<br>own use)|Real estate that is under construction, for future own usage.|
|99|Other|Other property, not classified under the above categories.|
|0|Other investments|Other assets reported in ‘Other investments’.|
|09|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_<br>_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|

|First 2 positions – Assets listed in|Col2|Definition|
|---|---|---|
|Third and fourth position – Category|Third and fourth position – Category|Definition|
|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_<br>_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.,<br>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_<br>_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|

|First 2 positions – Assets listed in|Col2|Definition|
|---|---|---|
|Third and fourth position – Category|Third and fourth position – Category|Definition|
|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.,<br>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_<br>_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<br>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|

|First 2 positions – Assets listed in|Col2|Definition|
|---|---|---|
|Third and fourth position – Category|Third and fourth position – Category|Definition|
|_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<br>on an underlying index rate, at the predefined forward date|
|E2|Forward exchange rate<br>agreement|Forward contract in which one party pays an amount in one currency, and receives an equivalent amount in a different<br>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<br>periodic coupon for the specified life on the agreement and the other party makes no payments unless a credit event<br>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<br>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<br>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<br>life longer that the swap|
|F9|Other|Other credit derivatives, not classified under the above categories|