natgillin/translations-raw huggingface dataset:
for group disclosure, the currency used for the preparation of the consolidated financial statements.
Artikkel 8
Figures reflecting monetary amounts shall be disclosed in the reporting currency.
Grupi ja ühtse solventsuse ja finantsseisundi aruande avalikustamise viisid
Any other currency than the reporting currency shall be converted into the reporting currency.
Grupi ja ühtse solventsuse ja finantsseisundi aruande avalikustamisel kohaldatakse delegeeritud määruse (EL) 2015/35 artiklit 301.
When expressing the value of any asset or liability denominated in a currency other than the reporting currency, the value shall be converted in the reporting currency as if the conversion had taken place at the closing rate on the last day for which the appropriate rate is available in the reporting period to which the asset or liability relates.
Artikkel 9
When expressing the value of any income or expense, the value shall be converted in the reporting currency using such basis of conversion as that used for accounting purposes.
Tütarettevõtjate seotus ühtse solventsuse ja finantsseisundi aruandega
The conversion into the reporting currency shall be calculated by applying the exchange rate from the same source as used for the insurance or reinsurance undertaking's financial statements in case of individual reporting or for the consolidated financial statements in case of group reporting unless otherwise required by the supervisory authority.
Kui osalust omav kindlustus- ja edasikindlustusandja, kindlustusvaldusettevõtja või segafinantsvaldusettevõtja taotleb grupi järelevalve teostajalt nõusolekut ühtse solventsuse ja finantsseisundi aruande esitamiseks, võtab grupi järelevalve teostaja viivitamata ühendust kõigi asjaomaste järelevalveasutustega, et arutada eelkõige seda, millises keeles tuleks ühtne solventsuse ja finantsseisundi aruanne koostada.
Article 4
Osalust omav kindlustus- ja edasikindlustusandja, kindlustusvaldusettevõtja või segafinantsvaldusettevõtja esitab selgituse selle kohta, kuidas tütarettevõtjad on hõlmatud ja kuidas tütarettevõtjate haldus-, juhtimis- või järelevalveorgan on kaasatud protsessi ning ühtse solventsuse ja finantsseisundi aruande heakskiitmisesse.
Templates for the solvency and financial condition report of individual undertakings
Artikkel 10
Insurance and reinsurance undertakings shall publicly disclose as part of their solvency and financial condition report at least the following templates:
ELT L 335, 17.12.2009, lk 1.
template S.02.01.02 of Annex I specifying balance sheet information using the valuation in accordance with Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex II to this Regulation;
Bilanss
template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses using the valuation and recognition principles used in the undertaking's financial statements, following the instructions set out in section S.05.01 of Annex II to this Regulation, for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35;
Solventsus II kohane väärtus
template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country using the valuation and recognition principles used in the undertaking's financial statements, following the instructions set out in section S.05.02 of Annex II;
Varad
template S.12.01.02 of Annex I, specifying information on the technical provisions relating to life insurance and health insurance pursued on a similar technical basis to that of life insurance (‘health SLT’) for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.12.01 of Annex II to this Regulation;
Investeeringud (v.a investeerimisriskiga ja indeksiga seotud investeerimisriskiga lepingute jaoks hoitavad varad)
template S.17.01.02 of Annex I, specifying information on non-life technical provisions, following the instructions set out in section S.17.01 of Annex II to this Regulation for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35;
Kinnisvara (muu kui omakasutuseks mõeldud)
template S.19.01.21 of Annex I, specifying information on non-life insurance claims in the format of development triangles, following the instructions set out in section S.19.01 of Annex II for the total non-life business;
Osalused seotud ettevõtjates, sealhulgas märkimisväärsed osalused
template S.22.01.21 of Annex I, specifying information on the impact of the long term guarantee and transitional measures, following the instructions set out in section S.22.01 of Annex II;
Aktsiad
template S.23.01.01 of Annex I, specifying information on own funds, including basic own funds and ancillary own funds, following the instructions set out in section S.23.01 of Annex II;
Aktsiad – noteeritud
template S.25.01.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using the standard formula, following the instructions set out in section S.25.01 of Annex II;
Aktsiad – noteerimata
template S.25.02.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using the standard formula and a partial internal model, following the instructions set out in section S.25.02 of Annex II;
Võlakirjad
template S.25.03.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using a full internal model, following the instructions set out in section S.25.03 of Annex II;
Riigivõlakirjad
template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement for insurance and reinsurance undertakings engaged in only life or only non-life insurance or reinsurance activity, following the instructions set out in section S.28.01 of Annex II;
Äriühingu võlakirjad
template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement for insurance undertakings engaged in both life and non-life insurance activity, following the instructions set out in section S.28.02 of Annex II.
Struktureeritud väärtpaberid
Templates for the solvency and financial condition report of groups
Kollateraliseeritud väärtpaberid
Participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies shall publicly disclose as part of their group solvency and financial condition report at least the following templates:
Ühiseks investeerimiseks loodud ettevõtjad
template S.32.01.22 of Annex I, specifying information on the undertakings in the scope of the group, following the instructions set out in section S.32.01 of Annex III;
Tuletisinstrumendid
where, for the calculation of the 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 Directive 2009/138/EC, template S.02.01.02 of Annex I to this Regulation, specifying balance sheet information, using the valuation in accordance with Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex III to this Regulation;
Muud hoiused kui rahaekvivalendid
template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses, 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, for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35;
Muud investeeringud
template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country, using the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.02 of Annex III;
Investeerimisriskiga elukindlustuslepingute jaoks hoitavad varad
template S.22.01.22 of Annex I, specifying information on the impact of the long term guarantee and transitional measures, following the instructions set out in section S.22.01 of Annex III;
Laenud ja hüpoteeklaenud
template S.23.01.22 of Annex I, specifying information on own funds, including basic own funds and ancillary own funds, following the instructions set out in section S.23.01 of Annex III;
Eraisikutele antud laenud ja hüpoteeklaenud
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.25.01.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using the standard formula, following the instructions set out in section S.25.01 of Annex III to this Regulation;
Muud laenud ja hüpoteeklaenud
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.25.02.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using the standard formula and a partial internal model, following the instructions set out in section S.25.02 of Annex III to this Regulation;
Edasikindlustuslepingutest sissenõutavad summad seoses järgmisega:
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.25.03.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using a full internal model, following the instructions set out in section S.25.03 of Annex III to this Regulation.
Kahjukindlustus ja kahjukindlustusega sarnane tervisekindlustus
References to other documents in the solvency and financial condition report
Kahjukindlustus, v.a tervisekindlustus
When insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies include in the solvency and financial condition report references to other publicly available documents, these references shall be done through references that lead directly to the information itself and not to a general document.
Kahjukindlustusega sarnane tervisekindlustus
Consistency of information
Elukindlustus ja elukindlustusega sarnane tervisekindlustus, v.a tervisekindlustus ja investeerimisriskiga elukindlustus
Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies shall assess whether the information disclosed is fully consistent with the information reported to the supervisory authorities.
SLT tervisekindlustus
Article 8
Elukindlustus, v.a tervisekindlustus ja investeerimisriskiga elukindlustus
Means of disclosure of the group and single solvency and financial condition report
Investeerimisriskiga elukindlustus
Article 301 of Delegated Regulation (EU) 2015/35 shall apply to the disclosure of the group and single solvency and financial condition report.
Kindlustusega seotud nõuded ja nõuded vahendajate vastu
Article 9
Omaaktsiad (otse hoitavad)
Involvement of the subsidiaries in the single solvency and financial condition report
Varad kokku
When a participating insurance or reinsurance undertaking, insurance holding company or mixed financial holding company requests an agreement from the group supervisor to provide a single solvency and financial condition report, the group supervisor shall promptly contact all supervisory authorities concerned to discuss in particular the language of the text of the single solvency and financial condition report.
Kohustised
The participating insurance and reinsurance undertaking, insurance holding company or mixed financial holding company shall provide an explanation on how the subsidiaries shall be covered and how the subsidiaries' administrative, management or supervisory body shall be involved in the process and in the approval of the single solvency and financial condition report.
Tehnilised eraldised – kahjukindlustus
Article 10
Tehnilised eraldised – kahjukindlustus (v.a tervisekindlustus)
OJ L 335, 17.12.2009, p.
Tervikuna arvutatud tehnilised eraldised
1.
parim hinnang
Balance sheet
Riskimarginaal
Solvency II value
Tehnilised eraldised – NSLT tervisekindlustus
Assets
Tehnilised eraldised – elukindlustus (v.a investeerimisriskiga elukindlustus)
Investments (other than assets held for index-linked and unit-linked contracts)
Tehnilised eraldised – SLT tervisekindlustus
Property (other than for own use)
Tehnilised eraldised – elukindlustus (v.a tervisekindlustus ja investeerimisriskiga elukindlustus)
Holdings in related undertakings, including participations
Tehnilised eraldised – investeerimisriskiga elukindlustus
Equities
Tingimuslikud kohustised
Equities — listed
Muud eraldised kui tehnilised eraldised
Equities — unlisted
Pensionihüvitistega seotud kohustused
Bonds
Edasikindlustajatelt saadud hoiused
Government Bonds
Edasilükkunud tulumaksu kohustised
Corporate Bonds
Võlad krediidiasutuste ees
Structured notes
Muud finantskohustised kui võlad krediidiasutuste ees
Collateralised securities
Kindlustuslepingutega seotud võlgnevused ja võlgnevused kindlustusvahendajatele
Collective Investments Undertakings
Edasikindlustuslepingutega seotud võlgnevused
Derivatives
Võlgnevused (klientidele, mitteseotud kindlustusega)
Deposits other than cash equivalents
Allutatud kohustised
Other investments
Põhiomavahenditesse mittekuuluvad allutatud kohustised
Assets held for index-linked and unit-linked contracts
Põhiomavahenditesse kuuluvad allutatud kohustised
Loans and mortgages
Muud, mujal kajastamata kohustised
Loans and mortgages to individuals
Kohustised kokku
Other loans and mortgages
Summa, mille võrra varad ületavad kohustisi
Reinsurance recoverables from:
Kindlustusmaksed, nõuded ja kulud äriliinide kaupa
Non-life and health similar to non-life
Äriliin: kahjukindlustuslepingutest ja kahjukindlustuse edasikindlustuslepingutest tulenevad kohustused (otsekindlustustegevus ja aktsepteeritud proportsionaalne edasikindlustus)
Non-life excluding health
Ravikulukindlustus
Health similar to non-life
Sissetuleku kaotuse kindlustus
Life and health similar to life, excluding health and index-linked and unit-linked
Tööõnnetuse ja kutsehaiguse kindlustus
Health similar to life
Mootorsõiduki valdaja vastutuskindlustus
Life excluding health and index-linked and unit-linked
Maismaasõidukite kindlustus
Life index-linked and unit-linked
Merenduse, lennunduse ja transpordi kindlustus
Insurance and intermediaries receivables
Tule ja muu varakahju kindlustus
Own shares (held directly)
Üldine vastutuskindlustus
Total assets
Krediidi- ja garantiikindlustus
Liabilities
Kindlustusmaksed
Technical provisions — non-life
Bruto – otsekindlustustegevus
Technical provisions — non-life (excluding health)
Bruto – aktsepteeritud proportsionaalne edasikindlustus
TP calculated as a whole
Bruto – aktsepteeritud mitteproportsionaalne edasikindlustus
Best Estimate
Edasikindlustajate osa
Risk margin
Neto
Technical provisions — health (similar to non-life)
Teenitud kindlustusmaksed
Technical provisions — life (excluding index-linked and unit-linked)
Tekkinud nõuded
Technical provisions — health (similar to life)
Muude tehniliste eraldiste muutused
Technical provisions — life (excluding health and index-linked and unit-linked)
Bruto – aktsepteeritud mitteproportsionaalne edasikindlustus
Technical provisions — index-linked and unit-linked
Edasikindlustajate osa
Contingent liabilities
Tekkinud kulud
Provisions other than technical provisions
Muud kulud
Pension benefit obligations
Kulud kokku
Deposits from reinsurers
Äriliin: aktsepteeritud mitteproportsionaalne edasikindlustus
Deferred tax liabilities
Kokku
Debts owed to credit institutions
Õigusabikulude kindlustus
Financial liabilities other than debts owed to credit institutions
Abistamisteenuste kindlustus
Insurance & intermediaries payables
Muude finantskahjude kindlustus
Reinsurance payables
Tervisekindlustus
Payables (trade, not insurance)
Isikukahjude kindlustus
Subordinated liabilities
Merenduse, lennunduse ja transpordi kindlustus
Subordinated liabilities not in BOF
Varakindlustus
Subordinated liabilities in BOF
Äriliin: elukindlustuslepingutest tulenevad kohustused
Any other liabilities, not elsewhere shown
Elukindlustuse edasikindlustuslepingutest tulenevad kohustused
Total liabilities
Tervisekindlustus
Excess of assets over liabilities
Kasumiosalusega kindlustus
Premiums, claims and expenses by line of business
Investeerimisriskiga elukindlustus
Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)
Muu elukindlustus
Medical expense insurance
Kahjukindlustuslepingutest tulenevad ja tervisekindlustuslepingutest tulenevate kohustustega seotud annuiteedid
Income protection insurance
Kahjukindlustuslepingutest tulenevad ja muude kui tervisekindlustuslepingutest tulenevate kohustustega seotud annuiteedid
Workers' compensation insurance
Tervisekindlustuse edasikindlustus
Motor vehicle liability insurance
Elukindlustuse edasikindlustus
Other motor insurance
Bruto
Marine, aviation and transport insurance
Kindlustusmaksed, nõuded ja kulud riikide kaupa
Fire and other damage to property insurance
Päritoluriik
General liability insurance
Viis riiki, mille puhul on brutokindlustusmaksete summa kõige suurem – kahjukindlustuslepingutest tulenevad kohustused
Credit and suretyship insurance
Viis riiki ja päritoluriik kokku
Premiums written
Elukindlustuse ja SLT tervisekindlustuse tehnilised eraldised
Gross — Direct Business
Kahjukindlustuslepingutest tulenevad ja muude kui tervisekindlustuslepingutest tulenevate kohustustega seotud annuiteedid
Gross — Proportional reinsurance accepted
Aktsepteeritud edasikindlustus
Gross — Non-proportional reinsurance accepted
Valikuõiguste või finantstagatistega lepingud
Reinsurers' share
Valikuõiguste ja finantstagatisteta lepingud
Net
Tervikuna arvutatud tehnilised eraldised
Premiums earned
Edasikindlustuslepingutest, eriotstarbelistest varakogumitest ja piiratud edasikindlustusest sissenõutavad summad kokku pärast vastaspoole makseviivitusest tingitud oodatavast kahjust tulenevat kohandust seoses tervikuna arvutatud tehniliste eraldistega
Claims incurred
Parima hinnangu ja riskimarginaali summana arvutatud tehnilised eraldised
Changes in other technical provisions
Parima hinnangu brutoväärtus
Gross — Non- proportional reinsurance accepted
Edasikindlustuslepingutest, eriotstarbelistest varakogumitest ja piiratud edasikindlustusest sissenõutavad summad kokku pärast vastaspoole makseviivitusest tingitud oodatavast kahjust tulenevat kohandust
Reinsurers'share
Parim hinnang miinus edasikindlustuslepingutest, eriotstarbelistest varakogumitest ja piiratud edasikindlustusest sissenõutavad summad – kokku
Expenses incurred
riskimarginaal
Other expenses
Tehniliste eraldiste üleminekulise mahaarvamise summa
Total expenses
tervikuna arvutatud tehnilised eraldised
Line of business for: accepted non-proportional reinsurance
Parim hinnang
Total
Tehnilised eraldised – kokku
Legal expenses insurance
Tervisekindlustus (otsekindlustustegevus)
Assistance
Tervisekindlustuse edasikindlustus (aktsepteeritud edasikindlustus)
Miscellaneous financial loss
Kokku (SLT tervisekindlustus)
Health
Kahjukindlustuse tehnilised eraldised
Casualty
Otsekindlustustegevus ja aktsepteeritud proportsionaalne edasikindlustus
Marine, aviation, transport
Kindlustusmaksete eraldised
Property
Edasikindlustuslepingutest, eriotstarbelistest varakogumitest ja piiratud edasikindlustusest sissenõutavad summad kokku pärast vastaspoole makseviivitusest tingitud oodatavast kahjust tulenevat kohandust
Line of Business for: life insurance obligations
Kindlustusmaksete eraldiste parima hinnangu netoväärtus
Life reinsurance obligations
Kahjude eraldised
Health insurance
Kahjude eraldiste parima hinnangu netoväärtus
Insurance with profit participation
Parim hinnang kokku – bruto
Other life insurance
Edasikindlustuslepingutest, eriotstarbelistest varakogumitest ja piiratud edasikindlustusest sissenõutavad summad pärast vastaspoole makseviivitusest tingitud oodatavast kahjust tulenevat kohandust – kokku
Annuities stemming from non-life insurance contracts and relating to health insurance obligations
Tehnilised eraldised miinus edasikindlustuslepingutest, eriotstarbelistest varakogumitest ja piiratud edasikindlustusest sissenõutavad summad – kokku
Annuities stemming from non-life insurance contracts and relating to insurance obligations other than health insurance obligations
Aktsepteeritud mitteproportsionaalne edasikindlustus
Health reinsurance
Kahjukindlustuslepingutest tulenevad kohustused kokku
Life reinsurance
Tervisekindlustuse mitteproportsionaalne edasikindlustus
Gross
Isikukahjude mitteproportsionaalne edasikindlustus
Premiums, claims and expenses by country
Merenduse, lennunduse ja transpordi mitteproportsionaalne edasikindlustus
Home Country
Varakindlustuse mitteproportsionaalne edasikindlustus
Top 5 countries (by amount of gross premiums written) — non-life obligations
Kahjukindlustuse nõuded
Total Top 5 and home country
Kahjukindlustustegevus kokku
Life and Health SLT Technical Provisions
Õnnetusjuhtumi aasta või kindlustusaasta
Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations
Tasutud nõuete brutosumma (mittekumulatiivne)
Accepted reinsurance
(absoluutsumma)
Total (Life other than health insurance, incl.
Väljamakse kujunemise aasta
Unit-Linked) Contracts without options and guarantees
Jooksval aastal
Contracts with options or guarantees
Aastate summa (kumulatiivne)
Contracts without options and guarantees
Aasta
Technical provisions calculated as a whole
Enne
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole
Nõuete eraldiste diskonteerimata parim brutohinnang
Technical provisions calculated as a sum of BE and RM
Aasta lõpus (diskonteeritud andmed)
Gross Best Estimate
Pikaajaliste garantiide ja üleminekumeetmete mõju
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default
Summa koos pikaajaliste garantiimeetmete ja üleminekumeetmetega
Best estimate minus recoverables from reinsurance/SPV and Finite Re — total
Tehniliste eraldiste üleminekulise mahaarvamise mõju
Risk Margin
Üleminekumeetmete mõju intressimäärale
Amount of the transitional on Technical Provisions
Volatiilsusega kohandamise mõju, kui kohandus on null
Technical Provisions calculated as a whole
Kattuvusega kohandamise mõju, kui kohandus on null
Best estimate
Põhiomavahendid
Technical provisions — total
Solventsuskapitalinõude täitmiseks nõuetekohased omavahendid
Health insurance (direct business)
Solventsuskapitalinõue
Health reinsurance (reinsurance accepted)
Miinimumkapitalinõude täitmiseks nõuetekohased omavahendid
Total (Health similar to life insurance)
Miinimumkapitalinõue
Non-life Technical Provisions
Omavahendid
Direct business and accepted proportional reinsurance
Piiranguteta esimese taseme omavahendid
Premium provisions
Piirangutega esimese taseme omavahendid
Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default
Põhiomavahendid enne muudes finantssektori üksustes olevate märkimisväärsete osaluste mahaarvamist vastavalt delegeeritud määruse (EL) 2015/35 artiklile 68
Net Best Estimate of Premium Provisions
Lihtaktsiakapital (sh omaaktsiad)
Claims provisions
Lihtaktsiakapitaliga seotud ülekurss
Net Best Estimate of Claims Provisions
Vastastikuste ja vastastikust tüüpi ettevõtjate algkapital, liikmete sissemaksed või samaväärne põhiomavahendite kirje
Total Best estimate — gross
Vastastikuse kindlustusandja liikme allutatud instrumendid
Total Best estimate — net
Vahendite ülejääk
Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total
Eelisaktsiad
Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total
Eelisaktsiatega seotud ülekurss