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Document 32015R2450

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

OJ L 347, 31.12.2015, p. 1–1223 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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31.12.2015   

EN

Official Journal of the European Union

L 347/1


COMMISSION IMPLEMENTING REGULATION (EU) 2015/2450

of 2 December 2015

laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

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

Whereas:

(1)

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

(2)

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

(3)

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

(4)

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

(5)

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

(6)

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

(7)

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

(8)

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

(9)

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

HAS ADOPTED THIS REGULATION:

CHAPTER I

GENERAL PROVISIONS AND SUPERVISORY REPORTING REQUIREMENTS

Article 1

Subject matter

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

Article 2

Supervisory reporting formats

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

(a)

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

(b)

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

(c)

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

Article 3

Currency

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

(a)

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

(b)

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

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

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

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

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

Article 4

Re-submission of data

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

CHAPTER II

QUANTITATIVE REPORTING TEMPLATES FOR INDIVIDUAL UNDERTAKINGS

Article 5

Quantitative templates for the opening information for individual undertakings

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

(i)

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

(j)

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

Article 6

Quarterly quantitative templates for individual undertakings

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

(i)

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

(j)

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

(k)

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

(l)

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

(m)

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

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

Article 7

Simplifications allowed on quarterly reporting for individual undertakings

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

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

Article 8

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

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

(a)

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

(b)

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

(c)

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

Article 9

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

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

(i)

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

Article 10

Annual quantitative templates for individual undertakings — Investments information

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

(i)

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

Article 11

Annual quantitative templates for individual undertakings — Technical provisions information

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(i)

amounts for the reporting currency;

(ii)

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

(iii)

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

(h)

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

(i)

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

(j)

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

(k)

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

(i)

amounts for the reporting currency;

(ii)

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

(iii)

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

(l)

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

(m)

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

(n)

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

(o)

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

Article 12

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

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

(a)

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

(b)

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

(c)

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

(d)

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

Article 13

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

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

Article 14

Annual quantitative templates for individual undertakings — Solvency Capital Requirement information

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

(i)

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

(j)

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

(k)

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

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

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

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

Article 15

Annual quantitative templates for individual undertakings — Minimum capital requirement information

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

(a)

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

(b)

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

Article 16

Annual quantitative templates for individual undertakings — Variation analysis information

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

(a)

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

(b)

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

(c)

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

Article 17

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

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

Article 18

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

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

(i)

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

(j)

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

(k)

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

(l)

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

(m)

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

(n)

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

(o)

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

(p)

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

(q)

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

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

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

Article 19

Annual quantitative templates for individual undertakings — internal model users

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

Article 20

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

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

(a)

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

(b)

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

(c)

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

(d)

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

Article 21

Quantitative templates for individual undertakings — intra-group transactions information

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

CHAPTER III

QUANTITATIVE REPORTING TEMPLATES FOR GROUPS

Article 22

Quantitative templates for the opening information for groups

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

(i)

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

(j)

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

(k)

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

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

Article 23

Quarterly quantitative templates for groups

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

(i)

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

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

Article 24

Simplifications allowed on quarterly reporting for groups

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

Article 25

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

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

(a)

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

(b)

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

(c)

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

Article 26

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

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

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

Article 27

Annual quantitative templates for groups — Investments information

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

(i)

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

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

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

Article 28

Annual quantitative templates for groups — Variable annuities information

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

(a)

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

(b)

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

Article 29

Annual quantitative templates for groups — Long term guarantees information

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

Article 30

Annual quantitative templates for groups — Own funds information

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

(a)

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

(b)

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

(c)

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

(d)

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

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

Article 31

Annual quantitative templates for groups — Solvency Capital Requirement information

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

(i)

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

(j)

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

(k)

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

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

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

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

Article 32

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

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

(a)

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

(b)

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

Article 33

Annual quantitative templates for groups — Group specific information

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

(i)

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

Article 34

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

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

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

(i)

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

(j)

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

(k)

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

(l)

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

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

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

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

Article 35

Annual quantitative templates for groups — internal model users

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

Article 36

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

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

(a)

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

(b)

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

CHAPTER IV

FINAL PROVISION

Article 37

Entry into force

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

This Regulation shall apply from 1 January 2016.

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

Done at Brussels, 2 December 2015.

For the Commission

The President

Jean-Claude JUNCKER


(1)  OJ L 335, 17.12.2009, p. 1.

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

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


ANNEX I

S.01.01.01

Content of the submission

Template Code

Template name

 

C0010

S.01.02.01

Basic Information — General

R0010

 

S.01.03.01

Basic Information — RFF and matching adjustment portfolios

R0020

 

S.02.01.01

Balance sheet

R0030

 

S.02.02.01

Assets and liabilities by currency

R0040

 

S.03.01.01

Off-balance sheet items — general

R0060

 

S.03.02.01

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

R0070

 

S.03.03.01

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

R0080

 

S.04.01.01

Activity by country

R0090

 

S.04.02.01

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

R0100

 

S.05.01.01

Premiums, claims and expenses by line of business

R0110

 

S.05.02.01

Premiums, claims and expenses by country

R0120

 

S.06.01.01

Summary of assets

R0130

 

S.06.02.01

List of assets

R0140

 

S.06.03.01

Collective investment undertakings — look-through approach

R0150

 

S.07.01.01

Structured products

R0160

 

S.08.01.01

Open derivatives

R0170

 

S.08.02.01

Derivatives Transactions

R0180

 

S.09.01.01

Income/gains and losses in the period

R0190

 

S.10.01.01

Securities lending and repos

R0200

 

S.11.01.01

Assets held as collateral

R0210

 

S.12.01.01

Life and Health SLT Technical Provisions

R0220

 

S.12.02.01

Life and Health SLT Technical Provisions — by country

R0230

 

S.13.01.01

Projection of future gross cash flows

R0240

 

S.14.01.01

Life obligations analysis

R0250

 

S.15.01.01

Description of the guarantees of variable annuities

R0260

 

S.15.02.01

Hedging of guarantees of variable annuities

R0270

 

S.16.01.01

Information on annuities stemming from Non-Life Insurance obligations

R0280

 

S.17.01.01

Non-Life Technical Provisions

R0290

 

S.17.02.01

Non-Life Technical Provisions — By country

R0300

 

S.18.01.01

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

R0310

 

S.19.01.01

Non-life insurance claims

R0320

 

S.20.01.01

Development of the distribution of the claims incurred

R0330

 

S.21.01.01

Loss distribution risk profile

R0340

 

S.21.02.01

Underwriting risks non-life

R0350

 

S.21.03.01

Non-life distribution of underwriting risks — by sum insured

R0360

 

S.22.01.01

Impact of long term guarantees measures and transitionals

R0370

 

S.22.04.01

Information on the transitional on interest rates calculation

R0380

 

S.22.05.01

Overall calculation of the transitional on technical provisions

R0390

 

S.22.06.01

Best estimate subject to volatility adjustment by country and currency

R0400

 

S.23.01.01

Own funds

R0410

 

S.23.02.01

Detailed information by tiers on own funds

R0420

 

S.23.03.01

Annual movements on own funds

R0430

 

S.23.04.01

List of items on own funds

R0440

 

S.24.01.01

Participations held

R0450

 

S.25.01.01

Solvency Capital Requirement — for undertakings on Standard Formula

R0460

 

S.25.02.01

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

R0470

 

S.25.03.01

Solvency Capital Requirement — for undertakings on Full Internal Models

R0480

 

S.26.01.01

Solvency Capital Requirement — Market risk

R0500

 

S.26.02.01

Solvency Capital Requirement — Counterparty default risk

R0510

 

S.26.03.01

Solvency Capital Requirement — Life underwriting risk

R0520

 

S.26.04.01

Solvency Capital Requirement — Health underwriting risk

R0530

 

S.26.05.01

Solvency Capital Requirement — Non-Life underwriting risk

R0540

 

S.26.06.01

Solvency Capital Requirement — Operational risk

R0550

 

S.26.07.01

Solvency Capital Requirement — Simplifications

R0560

 

S.27.01.01

Solvency Capital Requirement — Non-Life and Health catastrophe risk

R0570

 

S.28.01.01

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

R0580

 

S.28.02.01

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

R0590

 

S.29.01.01

Excess of Assets over Liabilities

R0600

 

S.29.02.01

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

R0610

 

S.29.03.01

Excess of Assets over Liabilities — explained by technical provisions

R0620

 

S.29.04.01

Detailed analysis per period — Technical flows versus Technical provisions

R0630

 

S.30.01.01

Facultative covers for non-life and life business basic data

R0640

 

S.30.02.01

Facultative covers for non-life and life business shares data

R0650

 

S.30.03.01

Outgoing Reinsurance Program basic data

R0660

 

S.30.04.01

Outgoing Reinsurance Program shares data

R0670

 

S.31.01.01

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

R0680

 

S.31.02.01

Special Purpose Vehicles

R0690

 

S.36.01.01

IGT — Equity-type transactions, debt and asset transfer

R0740

 

S.36.02.01

IGT — Derivatives

R0750

 

S.36.03.01

IGT — Internal reinsurance

R0760

 

S.36.04.01

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

R0770

 


S.01.01.02

Content of the submission

Template Code

Template name

 

C0010

S.01.02.01

Basic Information — General

R0010

 

S.02.01.02

Balance sheet

R0030

 

S.05.01.02

Premiums, claims and expenses by line of business

R0110

 

S.06.02.01

List of assets

R0140

 

S.06.03.01

Collective investment undertakings — look-through approach

R0150

 

S.08.01.01

Open derivatives

R0170

 

S.08.02.01

Derivatives Transactions

R0180

 

S.12.01.02

Life and Health SLT Technical Provisions

R0220

 

S.17.01.02

Non-Life Technical Provisions

R0290

 

S.23.01.01

Own funds

R0410

 

S.28.01.01

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

R0580

 

S.28.02.01

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

R0590

 


S.01.01.03

Content of the submission

Template Code

Template name

 

C0010

S.01.02.01

Basic Information — General

R0010

 

S.01.03.01

Basic Information — RFF and matching adjustment portfolios

R0020

 

S.02.01.02

Balance sheet

R0030

 

S.23.01.01

Own funds

R0410

 

S.25.01.01

Solvency Capital Requirement — for undertakings on Standard Formula

R0460

 

S.25.02.01

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

R0470

 

S.25.03.01

Solvency Capital Requirement — for undertakings on Full Internal Models

R0480

 

S.28.01.01

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

R0580

 

S.28.02.01

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

R0590

 


S.01.01.04

Content of the submission

Template Code

Template name

 

C0010

S.01.02.04

Basic Information — General

R0010

 

S.01.03.04

Basic Information — RFF and matching adjustment portfolios

R0020

 

S.02.01.01

Balance sheet

R0030

 

S.02.02.01

Assets and liabilities by currency

R0040

 

S.03.01.04

Off-balance sheet items — general

R0060

 

S.03.02.04

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

R0070

 

S.03.03.04

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

R0080

 

S.05.01.01

Premiums, claims and expenses by line of business

R0110

 

S.05.02.01

Premiums, claims and expenses by country

R0120

 

S.06.01.01

Summary of assets

R0130

 

S.06.02.04

List of assets

R0140

 

S.06.03.04

Collective investment undertakings — look-through approach

R0150

 

S.07.01.04

Structured products

R0160

 

S.08.01.04

Open derivatives

R0170

 

S.08.02.04

Derivatives Transactions

R0180

 

S.09.01.04

Income/gains and losses in the period

R0190

 

S.10.01.04

Securities lending and repos

R0200

 

S.11.01.04

Assets held as colateral

R0210

 

S.15.01.04

Description of the guarantees of variable annuities

R0260

 

S.15.02.04

Hedging of guarantees of variable annuities

R0270

 

S.22.01.04

Impact of long term guarantees measures and transitionals

R0370

 

S.23.01.04

Own funds

R0410

 

S.23.02.04

Detailed information by tiers on own funds

R0420

 

S.23.03.04

Annual movements on own funds

R0430

 

S.23.04.04

List of items on own funds

R0440

 

S.25.01.04

Solvency Capital Requirement — for groups on Standard Formula

R0460

 

S.25.02.04

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

R0470

 

S.25.03.04

Solvency Capital Requirement — for groups on Full Internal Models

R0480

 

S.26.01.04

Solvency Capital Requirement — Market risk

R0500

 

S.26.02.04

Solvency Capital Requirement — Counterparty default risk

R0510

 

S.26.03.04

Solvency Capital Requirement — Life underwriting risk

R0520

 

S.26.04.04

Solvency Capital Requirement — Health underwriting risk

R0530

 

S.26.05.04

Solvency Capital Requirement — Non-Life underwriting risk

R0540

 

S.26.06.04

Solvency Capital Requirement — Operational risk

R0550

 

S.26.07.04

Solvency Capital Requirement — Simplifications

R0560

 

S.27.01.04

Solvency Capital Requirement — Non-Life and Health catastrophe risk

R0570

 

S.31.01.04

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

R0680

 

S.31.02.04

Special Purpose Vehicles

R0690

 

S.32.01.04

Undertakings in the scope of the group

R0700

 

S.33.01.04

Insurance and Reinsurance individual requirements

R0710

 

S.34.01.04

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

R0720

 

S.35.01.04

Contribution to group Technical Provisions

R0730

 

S.36.01.01

IGT — Equity-type transactions, debt and asset transfer

R0740

 

S.36.02.01

IGT — Derivatives

R0750

 

S.36.03.01

IGT — Internal reinsurance

R0760

 

S.36.04.01

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

R0770

 

S.37.01.04

Risk concentration

R0780

 


S.01.01.05

Content of the submission

Template Code

Template name

 

C0010

S.01.02.04

Basic Information — General

R0010

 

S.02.01.02

Balance sheet

R0030

 

S.05.01.02

Premiums, claims and expenses by line of business

R0110

 

S.06.02.04

List of assets

R0140

 

S.06.03.04

Collective investment undertakings — look-through approach

R0150

 

S.08.01.04

Open derivatives

R0170

 

S.08.02.04

Derivatives Transactions

R0180

 

S.23.01.04

Own funds

R0410

 


S.01.01.06

Content of the submission

Template Code

Template name

 

C0010

S.01.02.04

Basic Information — General

R0010

 

S.01.03.04

Basic Information — RFF and matching adjustment portfolios

R0020

 

S.02.01.02

Balance sheet

R0030

 

S.23.01.04

Own funds

R0410

 

S.25.01.04

Solvency Capital Requirement — for groups on Standard Formula

R0460

 

S.25.02.04

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

R0470

 

S.25.03.04

Solvency Capital Requirement — for groups on Full Internal Models

R0480

 

S.32.01.04

Entities in the scope of the group

R0700

 

S.33.01.04

Insurance and Reinsurance individual requirements

R0710

 

S.34.01.04

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

R0720

 

SR.01.01.01

Content of the submission

Ring-fenced fund/matching portfolio/remaining part

Z0010

 

Fund/Portfolio number

Z0020

 


Template Code

Template name

 

C0010

SR.02.01.01

Balance sheet

R0790

 

SR.12.01.01

Life and Health SLT Technical Provisions

R0800

 

SR.17.01.01

Non-Life Technical Provisions

R0810

 

SR.22.02.01

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

R0820

 

SR.22.03.01

Information on the matching adjustment calculation

R0830

 

SR.25.01.01

Solvency Capital Requirement — for undertakings on Standard Formula

R0840

 

SR.25.02.01

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

R0850

 

SR.25.03.01

Solvency Capital Requirement — for undertakings on Full Internal Models

R0860

 

SR.26.01.01

Solvency Capital Requirement — Market risk

R0870

 

SR.26.02.01

Solvency Capital Requirement — Counterparty default risk

R0880

 

SR.26.03.01

Solvency Capital Requirement — Life underwriting risk

R0890

 

SR.26.04.01

Solvency Capital Requirement — Health underwriting risk

R0900

 

SR.26.05.01

Solvency Capital Requirement — Non-Life underwriting risk

R0910

 

SR.26.06.01

Solvency Capital Requirement — Operational risk

R0920

 

SR.26.07.01

Solvency Capital Requirement — Simplifications

R0930

 

SR.27.01.01

Solvency Capital Requirement — Non-Life and Health catastrophe risk

R0940

 

SR.01.01.04

Content of the submission

Ring-fenced fund/matching portfolio/remaining part

Z0010

 

Fund/Portfolio number

Z0020

 


Template Code

Template name

 

C0010

SR.02.01.04

Balance sheet

R0790

 

SR.25.01.01

Solvency Capital Requirement — Only SF

R0840

 

SR.25.02.01

Solvency Capital Requirement — SF and PIM

R0850

 

SR.25.03.01

Solvency Capital Requirement — IM

R0860

 

SR.26.01.01

Solvency Capital Requirement — Market risk

R0870

 

SR.26.02.01

Solvency Capital Requirement — Counterparty default risk

R0880

 

SR.26.03.01

Solvency Capital Requirement — Life underwriting risk

R0890

 

SR.26.04.01

Solvency Capital Requirement — Health underwriting risk

R0900

 

SR.26.05.01

Solvency Capital Requirement — Non-Life underwriting risk

R0910

 

SR.26.06.01

Solvency Capital Requirement — Operational risk

R0920

 

SR.26.07.01

Solvency Capital Requirement — Simplifications

R0930

 

SR.27.01.01

Solvency Capital Requirement — Non-Life and Health catastrophe risk

R0940

 

S.01.02.01

Basic Information — General

 

 

C0010

Undertaking name

R0010

 

Undertaking identification code

R0020

 

Type of code of undertaking

R0030

 

Type of undertaking

R0040

 

Country of authorisation

R0050

 

Language of reporting

R0070

 

Reporting submission date

R0080

 

Reporting reference date

R0090

 

Regular/Ad-hoc submission

R0100

 

Currency used for reporting

R0110

 

Accounting standards

R0120

 

Method of Calculation of the SCR

R0130

 

Use of undertaking specific parameters

R0140

 

Ring-fenced funds

R0150

 

Matching adjustment

R0170

 

Volatility adjustment

R0180

 

Transitional measure on the risk-free interest rate

R0190

 

Transitional measure on technical provisions

R0200

 

Initial submission or re-submission

R0210

 


S.01.02.04

Basic Information — General

 

 

C0010

Participating undertaking name

R0010

 

Group identification code

R0020

 

Type of code of group

R0030

 

Country of the group supervisor

R0050

 

Sub-group information

R0060

 

Language of reporting

R0070

 

Reporting submission date

R0080

 

Reporting reference date

R0090

 

Regular/Ad-hoc submission

R0100

 

Currency used for reporting

R0110

 

Accounting standards

R0120

 

Method of Calculation of the group SCR

R0130

 

Use of group specific parameters

R0140

 

Ring-fenced funds

R0150

 

Method of group solvency calculation

R0160

 

Matching adjustment

R0170

 

Volatility adjustment

R0180

 

Transitional measure on the risk-free interest rate

R0190

 

Transitional measure on technical provisions

R0200

 

Initial submission or re-submission

R0210

 

S.01.03.01

Basic Information — RFF and matching adjustment portfolios

List of all RFF/MAP (overlaps allowed)

Fund /Portfolio Number

Name of Ring-fenced fund/Matching adjustment portfolio

RFF / MAP / Remaining part of a fund

RFF / MAP with sub RFF / MAP

Material

Article 304

C0040

C0050

C0060

C0070

C0080

C0090

 

 

 

 

 

 


List of RFF/MAP with sub RFF/MAP

Number of RFF / MAP with sub RFF / MAP

Number of sub RFF / MAP

Sub RFF / MAP

C0100

C0110

C0120

 

 

 

S.01.03.04

Basic Information — RFF and matching adjustment portfolios

List of all RFF/MAP (overlaps allowed)

Legal name of the undertaking

Identification code of the undertaking

Type of code of the ID of the undertaking

Fund / Portfolio Number

Name of ring-fenced fund / Matching adjustment portfolio

RFF / MAP / Remaining part of a fund

RFF / MAP with sub RFF / MAP

Material

Article 304

C0010

C0020

C0030

C0040

C0050

C0060

C0070

C0080

C0090

 

 

 

 

 

 

 

 

 


List of RFF/MAP with sub RFF/MAP

Number of RFF / MAP with sub RFF / MAP

Number of sub RFF/MAP

Sub RFF / MAP

C0100

C0110

C0120

 

 

 

S.02.01.01

Balance sheet

 

 

Solvency II value

Statutory accounts value

Assets

 

C0010

C0020

Goodwill

R0010

 

 

Deferred acquisition costs

R0020

 

 

Intangible assets

R0030

 

 

Deferred tax assets

R0040

 

 

Pension benefit surplus

R0050

 

 

Property, plant & equipment held for own use

R0060

 

 

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

R0070

 

 

Property (other than for own use)

R0080

 

 

Holdings in related undertakings, including participations

R0090

 

 

Equities

R0100

 

 

Equities — listed

R0110

 

 

Equities — unlisted

R0120

 

 

Bonds

R0130

 

 

Government Bonds

R0140

 

 

Corporate Bonds

R0150

 

 

Structured notes

R0160

 

 

Collateralised securities

R0170

 

 

Collective Investments Undertakings

R0180

 

 

Derivatives

R0190

 

 

Deposits other than cash equivalents

R0200

 

 

Other investments

R0210

 

 

Assets held for index-linked and unit-linked contracts

R0220

 

 

Loans and mortgages

R0230

 

 

Loans on policies

R0240

 

 

Loans and mortgages to individuals

R0250

 

 

Other loans and mortgages

R0260

 

 

Reinsurance recoverables from:

R0270

 

 

Non-life and health similar to non-life

R0280

 

 

Non-life excluding health

R0290

 

 

Health similar to non-life

R0300

 

 

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

R0310

 

 

Health similar to life

R0320

 

 

Life excluding health and index-linked and unit-linked

R0330

 

 

Life index-linked and unit-linked

R0340

 

 

Deposits to cedants

R0350

 

 

Insurance and intermediaries receivables

R0360

 

 

Reinsurance receivables

R0370

 

 

Receivables (trade, not insurance)

R0380

 

 

Own shares (held directly)

R0390

 

 

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

R0400

 

 

Cash and cash equivalents

R0410

 

 

Any other assets, not elsewhere shown

R0420

 

 

Total assets

R0500

 

 

Liabilities

 

C0010

C0020

Technical provisions — non-life

R0510

 

 

Technical provisions — non-life (excluding health)

R0520

 

 

Technical provisions calculated as a whole

R0530

 

 

Best Estimate

R0540

 

 

Risk margin

R0550

 

 

Technical provisions — health (similar to non-life)

R0560

 

 

Technical provisions calculated as a whole

R0570

 

 

Best Estimate

R0580

 

 

Risk margin

R0590

 

 

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

R0600

 

 

Technical provisions — health (similar to life)

R0610

 

 

Technical provisions calculated as a whole

R0620

 

 

Best Estimate

R0630

 

 

Risk margin

R0640

 

 

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

R0650

 

 

Technical provisions calculated as a whole

R0660

 

 

Best Estimate

R0670

 

 

Risk margin

R0680

 

 

Technical provisions — index-linked and unit-linked

R0690

 

 

Technical provisions calculated as a whole

R0700

 

 

Best Estimate

R0710

 

 

Risk margin

R0720

 

 

Other technical provisions

R0730

 

 

Contingent liabilities

R0740

 

 

Provisions other than technical provisions

R0750

 

 

Pension benefit obligations

R0760

 

 

Deposits from reinsurers

R0770

 

 

Deferred tax liabilities

R0780

 

 

Derivatives

R0790

 

 

Debts owed to credit institutions

R0800

 

 

Financial liabilities other than debts owed to credit institutions

R0810

 

 

Insurance & intermediaries payables

R0820

 

 

Reinsurance payables

R0830

 

 

Payables (trade, not insurance)

R0840

 

 

Subordinated liabilities

R0850

 

 

Subordinated liabilities not in Basic Own Funds

R0860

 

 

Subordinated liabilities in Basic Own Funds

R0870

 

 

Any other liabilities, not elsewhere shown

R0880

 

 

Total liabilities

R0900

 

 

Excess of assets over liabilities

R1000

 

 


S.02.01.02

Balance sheet

 

 

Solvency II value

Assets

 

C0010

Goodwill

R0010

 

Deferred acquisition costs

R0020

 

Intangible assets

R0030

 

Deferred tax assets

R0040

 

Pension benefit surplus

R0050

 

Property, plant & equipment held for own use

R0060

 

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

R0070

 

Property (other than for own use)

R0080

 

Holdings in related undertakings, including participations

R0090

 

Equities

R0100

 

Equities — listed

R0110

 

Equities — unlisted

R0120

 

Bonds

R0130

 

Government Bonds

R0140

 

Corporate Bonds

R0150

 

Structured notes

R0160

 

Collateralised securities

R0170

 

Collective Investments Undertakings

R0180

 

Derivatives

R0190

 

Deposits other than cash equivalents

R0200

 

Other investments

R0210

 

Assets held for index-linked and unit-linked contracts

R0220

 

Loans and mortgages

R0230

 

Loans on policies

R0240

 

Loans and mortgages to individuals

R0250

 

Other loans and mortgages

R0260

 

Reinsurance recoverables from:

R0270

 

Non-life and health similar to non-life

R0280

 

Non-life excluding health

R0290

 

Health similar to non-life

R0300

 

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

R0310

 

Health similar to life

R0320

 

Life excluding health and index-linked and unit-linked

R0330

 

Life index-linked and unit-linked

R0340

 

Deposits to cedants

R0350

 

Insurance and intermediaries receivables

R0360

 

Reinsurance receivables

R0370

 

Receivables (trade, not insurance)

R0380

 

Own shares (held directly)

R0390

 

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

R0400

 

Cash and cash equivalents

R0410

 

Any other assets, not elsewhere shown

R0420

 

Total assets

R0500

 

Liabilities

 

C0010

Technical provisions — non-life

R0510

 

Technical provisions — non-life (excluding health)

R0520

 

Technical provisions calculated as a whole

R0530

 

Best Estimate

R0540

 

Risk margin

R0550

 

Technical provisions — health (similar to non-life)

R0560

 

Technical provisions calculated as a whole

R0570

 

Best Estimate

R0580

 

Risk margin

R0590

 

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

R0600

 

Technical provisions — health (similar to life)

R0610

 

Technical provisions calculated as a whole

R0620

 

Best Estimate

R0630

 

Risk margin

R0640

 

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

R0650

 

Technical provisions calculated as a whole

R0660

 

Best Estimate

R0670

 

Risk margin

R0680

 

Technical provisions — index-linked and unit-linked

R0690

 

Technical provisions calculated as a whole

R0700

 

Best Estimate

R0710

 

Risk margin

R0720

 

Other technical provisions

R0730

 

Contingent liabilities

R0740

 

Provisions other than technical provisions

R0750

 

Pension benefit obligations

R0760

 

Deposits from reinsurers

R0770

 

Deferred tax liabilities

R0780

 

Derivatives

R0790

 

Debts owed to credit institutions

R0800

 

Financial liabilities other than debts owed to credit institutions

R0810

 

Insurance & intermediaries payables

R0820

 

Reinsurance payables

R0830

 

Payables (trade, not insurance)

R0840

 

Subordinated liabilities

R0850

 

Subordinated liabilities not in Basic Own Funds

R0860

 

Subordinated liabilities in Basic Own Funds

R0870

 

Any other liabilities, not elsewhere shown

R0880

 

Total liabilities

R0900

 

Excess of assets over liabilities

R1000

 

SR.02.01.01

Balance sheet

Ring-fenced fund or remaining part

Z0020

 

Fund number

Z0030

 


 

 

Solvency II value

Statutory accounts value

Assets

 

C0010

C0020

Goodwill

R0010

 

 

Deferred acquisition costs

R0020

 

 

Intangible assets

R0030

 

 

Deferred tax assets

R0040

 

 

Pension benefit surplus

R0050

 

 

Property, plant & equipment held for own use

R0060

 

 

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

R0070

 

 

Property (other than for own use)

R0080

 

 

Holdings in related undertakings, including participations

R0090

 

 

Equities

R0100

 

 

Equities — listed

R0110

 

 

Equities — unlisted

R0120

 

 

Bonds

R0130

 

 

Government Bonds

R0140

 

 

Corporate Bonds

R0150

 

 

Structured notes

R0160

 

 

Collateralised securities

R0170

 

 

Collective Investments Undertakings

R0180

 

 

Derivatives

R0190

 

 

Deposits other than cash equivalents

R0200

 

 

Other investments

R0210

 

 

Assets held for index-linked and unit-linked contracts

R0220

 

 

Loans and mortgages

R0230

 

 

Loans on policies

R0240

 

 

Loans and mortgages to individuals

R0250

 

 

Other loans and mortgages

R0260

 

 

Reinsurance recoverables from:

R0270

 

 

Non-life and health similar to non-life

R0280

 

 

Non-life excluding health

R0290

 

 

Health similar to non-life

R0300

 

 

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

R0310

 

 

Health similar to life

R0320

 

 

Life excluding health and index-linked and unit-linked

R0330

 

 

Life index-linked and unit-linked

R0340

 

 

Deposits to cedants

R0350

 

 

Insurance and intermediaries receivables

R0360

 

 

Reinsurance receivables

R0370

 

 

Receivables (trade, not insurance)

R0380

 

 

Own shares (held directly)

R0390

 

 

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

R0400

 

 

Cash and cash equivalents

R0410

 

 

Any other assets, not elsewhere shown

R0420

 

 

Total assets

R0500

 

 

Liabilities

 

C0010

C0020

Technical provisions — non-life

R0510

 

 

Technical provisions — non-life (excluding health)

R0520

 

 

Technical provisions calculated as a whole

R0530

 

 

Best Estimate

R0540

 

 

Risk margin

R0550

 

 

Technical provisions — health (similar to non-life)

R0560

 

 

Technical provisions calculated as a whole

R0570

 

 

Best Estimate

R0580

 

 

Risk margin

R0590

 

 

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

R0600

 

 

Technical provisions — health (similar to life)

R0610

 

 

Technical provisions calculated as a whole

R0620

 

 

Best Estimate

R0630

 

 

Risk margin

R0640

 

 

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

R0650

 

 

Technical provisions calculated as a whole

R0660

 

 

Best Estimate

R0670

 

 

Risk margin

R0680

 

 

Technical provisions — index-linked and unit-linked

R0690

 

 

Technical provisions calculated as a whole

R0700

 

 

Best Estimate

R0710

 

 

Risk margin

R0720

 

 

Other technical provisions

 

 

 

Contingent liabilities

R0740

 

 

Provisions other than technical provisions

R0750

 

 

Pension benefit obligations

R0760

 

 

Deposits from reinsurers

R0770

 

 

Deferred tax liabilities

R0780

 

 

Derivatives

R0790

 

 

Debts owed to credit institutions

R0800

 

 

Financial liabilities other than debts owed to credit institutions

R0810

 

 

Insurance & intermediaries payables

R0820

 

 

Reinsurance payables

R0830

 

 

Payables (trade, not insurance)

R0840

 

 

Subordinated liabilities

R0850

 

 

Subordinated liabilities not in Basic Own Funds

R0860

 

 

Subordinated liabilities in Basic Own Funds

R0870

 

 

Any other liabilities, not elsewhere shown

R0880

 

 

Total liabilities

R0900

 

 

Excess of assets over liabilities

R1000

 

 

S.02.02.01

Assets and liabilities by currency

 

 

 

 

 

 

Currencies

 

 

 

 

 

 

C0010

Currency code

 

 

 

 

R0010

 

 

 

 

 

 

 

 

 

 

 

Total value of all currencies

Value of the solvency II reporting currency

Value of remaining other currencies

 

Value of material currencies

 

 

C0020

C0030

C0040

 

C0050

Assets

 

 

 

 

 

 

 

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

R0020

 

 

 

 

 

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

R0030

 

 

 

 

 

Assets held for index-linked and unit-linked contracts

R0040

 

 

 

 

 

Reinsurance recoverables

R0050

 

 

 

 

 

Deposits to cedants, insurance and intermediaries receivables and reinsurance receivables

R0060

 

 

 

 

 

Any other assets

R0070

 

 

 

 

 

Total assets

R0100

 

 

 

 

 

Liabilities

 

 

 

 

 

 

 

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

R0110

 

 

 

 

 

Technical provisions — index-linked and unit-linked contracts

R0120

 

 

 

 

 

Deposits from reinsurers and insurance, intermediaries and reinsurance payables

R0130

 

 

 

 

 

Derivatives

R0140

 

 

 

 

 

Financial liabilities

R0150

 

 

 

 

 

Contingent liabilities

R0160

 

 

 

 

 

Any other liabilities

R0170

 

 

 

 

 

Total liabilites

R0200

 

 

 

 

 


S.03.01.01

Off-balance sheet items — general

 

 

Maximum value

Value of guarantee / collateral / contingent liabilities

Value of assets for which collateral is held

Value of liabilities for which collateral is pledged

 

 

C0010

C0020

C0030

C0040

Guarantees provided by the undertaking, including letters of credit

R0010

 

 

 

 

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

R0020

 

 

 

 

Guarantees received by the undertaking, including letters of credit

R0030

 

 

 

 

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

R0040

 

 

 

 

Collateral held

 

 

 

 

 

Collateral held for loans made or bonds purchased

R0100

 

 

 

 

Collateral held for derivatives

R0110

 

 

 

 

Assets pledged by reinsurers for ceded technical provisions

R0120

 

 

 

 

Other collateral held

R0130

 

 

 

 

Total collateral held

R0200

 

 

 

 

Collateral pledged

 

 

 

 

 

Collateral pledged for loans received or bonds issued

R0210

 

 

 

 

Collateral pledged for derivatives

R0220

 

 

 

 

Assets pledged to cedants for technical provisions (reinsurance accepted)

R0230

 

 

 

 

Other collateral pledged

R0240

 

 

 

 

Total collateral pledged

R0300

 

 

 

 

Contingent liabilities

 

 

 

 

 

Contingent liabilities not in Solvency II Balance Sheet

R0310

 

 

 

 

Of which contingent liabilities toward entities of the same group

R0320

 

 

 

 

Contingent liabilities in Solvency II Balance Sheet

R0330

 

 

 

 

Total Contingent liabilities

R0400

 

 

 

 


S.03.01.04

Off-balance sheet items — general

 

 

Maximum value

Value of guarantee / collateral / contingent liabilities

Value of assets for which collateral is held

Value of liabilities for which collateral is pledged

 

 

C0010

C0020

C0030

C0040

Guarantees provided by the group including letters of credit

R0010

 

 

 

 

Guarantees received by the group including letters of credit

R0030

 

 

 

 

Collateral held

 

 

 

 

 

Collateral held for loans made or bonds purchased

R0100

 

 

 

 

Collateral held for derivatives

R0110

 

 

 

 

Assets pledged by reinsurers for ceded technical provisions

R0120

 

 

 

 

Other collateral held

R0130

 

 

 

 

Total collateral held

R0200

 

 

 

 

Collateral pledged

 

 

 

 

 

Collateral pledged for loans received or bonds issued

R0210

 

 

 

 

Collateral pledged for derivatives

R0220

 

 

 

 

Assets pledged to cedants for technical provisions (reinsurance accepted)

R0230

 

 

 

 

Other collateral pledged

R0240

 

 

 

 

Total collateral pledged

R0300

 

 

 

 

Contingent liabilities

 

 

 

 

 

Contingent liabilities not in Solvency II Balance Sheet

R0310

 

 

 

 

Contingent liabilities in Solvency II Balance Sheet

R0330

 

 

 

 

Total Contingent liabilities

R0400

 

 

 

 


S.03.02.01

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

Code of guarantee

Name of provider of guarantee

Code of provider of guarantee

Type of code of provider of guarantee

Provider of guarantee belonging to the same group

Triggering event(s) of guarantee

Specific triggering event(s) of guarantee

Effective date of guarantee

Ancillary Own Funds

C0010

C0020

C0030

C0040

C0050

C0060

C0070

C0080

C0090

 

 

 

 

 

 

 

 

 


S.03.02.04

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

Code of guarantee

Name of provider of guarantee

Code of provider of guarantee

Type of code of provider of guarantee

Triggering event(s) of guarantee

Specific triggering event(s) of guarantee

Effective date of guarantee

Ancillary Own Funds

C0010

C0020

C0030

C0040

C0060

C0070

C0080

C0090

 

 

 

 

 

 

 

 


S.03.03.01

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

Code of guarantee

Name of receiver of guarantee

Code of receiver of guarantee

Type of code of receiver of guarantee

Receiver of guarantee belonging to the same group

Triggering event(s) of guarantee

Estimation of the maximum value of guarantee

Specific triggering event(s) of guarantee

Effective date of guarantee

C0010

C0020

C0030

C0040

C0050

C0060

C0070

C0080

C0090

 

 

 

 

 

 

 

 

 


S.03.03.04

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

Code of guarantee

Name of receiver of guarantee

Code of receiver of guarantee

Type of code of receiver of guarantee

Triggering event(s) of guarantee

Estimation of the maximum value of guarantee

Specific triggering event(s) of guarantee

Effective date of guarantee

C0010

C0020

C0030

C0040

C0060

C0070

C0080

C0090

 

 

 

 

 

 

 

 

S.04.01.01

Activity by country

 

 

Line of Business

Z0010

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Undertaking

All EEA members

Total business underwritten by all non-EEA branches

 

 

Business underwritten in the home country, by the undertaking

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

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

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

Total business underwritten through FPS, by all EEA branches

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

 

 

C0010

C0020

C0030

C0040

C0050

C0060

C0070

Country

R0010

 

 

 

 

 

 

 

Premiums written

R0020

 

 

 

 

 

 

 

Claims incurred

R0030

 

 

 

 

 

 

 

Commissions

R0040

 

 

 

 

 

 

 


 

 

By EEA member

By material non-EEA member

 

 

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

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

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

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

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

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

Business underwritten by material non-EEA country branches

 

 

C0080

C0090

C0100

 

C0110

 

Country

R0010

 

 

 

 

Premiums written

R0020

 

 

 

 

 

 

 

 

Claims incurred

R0030

 

 

 

 

 

 

 

 

Commissions

R0040

 

 

 

 

 

 

 

 

S.04.02.01

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

 

 

Undertaking

By EEA Member

 

 

FPS

Branch

FPS

Branch

FPS

 

 

C0010

C0020

C0030

 

Country

R0010

 

 

 

 

 

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

R0020

 

 

 

 

 

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

R0030

 

 

 

 

 

S.05.01.01

Premiums, claims and expenses by line of business

 

 

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

 

 

Medical expense insurance

Income protection insurance

Workers' compensation insurance

Motor vehicle liability insurance

Other motor insurance

Marine, aviation and transport insurance

Fire and other damage to property insurance

General liability insurance

Credit and suretyship insurance

 

 

C0010

C0020

C0030

C0040

C0050

C0060

C0070

C0080

C0090

Premiums written

 

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0110

 

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0120

 

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0130

 

 

 

 

 

 

 

 

 

Reinsurers' share

R0140

 

 

 

 

 

 

 

 

 

Net

R0200

 

 

 

 

 

 

 

 

 

Premiums earned

 

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0210

 

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0220

 

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0230

 

 

 

 

 

 

 

 

 

Reinsurers' share

R0240

 

 

 

 

 

 

 

 

 

Net

R0300

 

 

 

 

 

 

 

 

 

Claims incurred

 

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0310

 

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0320

 

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0330

 

 

 

 

 

 

 

 

 

Reinsurers' share

R0340

 

 

 

 

 

 

 

 

 

Net

R0400

 

 

 

 

 

 

 

 

 

Changes in other technical provisions

 

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0410

 

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0420

 

 

 

 

 

 

 

 

 

Gross — Non- proportional reinsurance accepted

R0430

 

 

 

 

 

 

 

 

 

Reinsurers'share

R0440

 

 

 

 

 

 

 

 

 

Net

R0500

 

 

 

 

 

 

 

 

 


 

 

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

Line of Business for: accepted non-proportional reinsurance

Total

 

 

Legal expenses insurance

Assistance

Miscellaneous financial loss

Health

Casualty

Marine, aviation, transport

Property

 

 

C0100

C0110

C0120

C0130

C0140

C0150

C0160

C0200

Premiums written

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0110

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0120

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0130

 

 

 

 

 

 

 

 

Reinsurers' share

R0140

 

 

 

 

 

 

 

 

Net

R0200

 

 

 

 

 

 

 

 

Premiums earned

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0210

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0220

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0230

 

 

 

 

 

 

 

 

Reinsurers' share

R0240

 

 

 

 

 

 

 

 

Net

R0300

 

 

 

 

 

 

 

 

Claims incurred

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0310

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0320

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0330

 

 

 

 

 

 

 

 

Reinsurers' share

R0340

 

 

 

 

 

 

 

 

Net

R0400

 

 

 

 

 

 

 

 

Changes in other technical provisions

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0410

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0420

 

 

 

 

 

 

 

 

Gross — Non- proportional reinsurance accepted

R0430

 

 

 

 

 

 

 

 

Reinsurers' share

R0440

 

 

 

 

 

 

 

 

Net

R0500

 

 

 

 

 

 

 

 


 

 

Line of Business for: non-life insurance obligations

 

 

Medical expense insurance

Income protection insurance

Workers' compensation insurance

Motor vehicle liability insurance

Other motor insurance

Marine, aviation and transport insurance

Fire and other damage to property insurance

General liability insurance

Credit and suretyship insurance

 

 

C0010

C0020

C0030

C0040

C0050

C0060

C0070

C0080

C0090

Expenses incurred

R0550

 

 

 

 

 

 

 

 

 

Administrative expenses

 

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0610

 

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0620

 

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0630

 

 

 

 

 

 

 

 

 

Reinsurers' share

R0640

 

 

 

 

 

 

 

 

 

Net

R0700

 

 

 

 

 

 

 

 

 

Investment management expenses

 

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0710

 

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0720

 

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0730

 

 

 

 

 

 

 

 

 

Reinsurers' share

R0740

 

 

 

 

 

 

 

 

 

Net

R0800

 

 

 

 

 

 

 

 

 

Claims management expenses

 

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0810

 

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0820

 

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0830

 

 

 

 

 

 

 

 

 

Reinsurers' share

R0840

 

 

 

 

 

 

 

 

 

Net

R0900

 

 

 

 

 

 

 

 

 

Acquisition expenses

 

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0910

 

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0920

 

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0930

 

 

 

 

 

 

 

 

 

Reinsurers' share

R0940

 

 

 

 

 

 

 

 

 

Net

R1000

 

 

 

 

 

 

 

 

 

Overhead expenses

 

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R1010

 

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R1020

 

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R1030

 

 

 

 

 

 

 

 

 

Reinsurers' share

R1040

 

 

 

 

 

 

 

 

 

Net

R1100

 

 

 

 

 

 

 

 

 

Other expenses

R1200

 

 

 

 

 

 

 

 

 

Total expenses

R1300

 

 

 

 

 

 

 

 

 


 

 

Line of Business for: non-life insurance obligations

Line of Business for: accepted non-proportional reinsurance

Total

 

 

Legal expenses insurance

Assistance

Miscellaneous financial loss

Health

Casualty

Marine, aviation, transport

Property

 

 

C0100

C0110

C0120

C0130

C0140

C0150

C0160

C0200

Expenses incurred

R0550

 

 

 

 

 

 

 

 

Administrative expenses

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0610

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0620

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0630

 

 

 

 

 

 

 

 

Reinsurers' share

R0640

 

 

 

 

 

 

 

 

Net

R0700

 

 

 

 

 

 

 

 

Investment management expenses

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0710

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0720

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0730

 

 

 

 

 

 

 

 

Reinsurers' share

R0740

 

 

 

 

 

 

 

 

Net

R0800

 

 

 

 

 

 

 

 

Claims management expenses

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0810

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0820

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0830

 

 

 

 

 

 

 

 

Reinsurers' share

R0840

 

 

 

 

 

 

 

 

Net

R0900

 

 

 

 

 

 

 

 

Acquisition expenses

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0910

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0920

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0930

 

 

 

 

 

 

 

 

Reinsurers' share

R0940

 

 

 

 

 

 

 

 

Net

R1000

 

 

 

 

 

 

 

 

Overhead expenses

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R1010

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R1020

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R1030

 

 

 

 

 

 

 

 

Reinsurers' share

R1040

 

 

 

 

 

 

 

 

Net

R1100

 

 

 

 

 

 

 

 

Other expenses

R1200

 

 

 

 

 

 

 

 

Total expenses

R1300

 

 

 

 

 

 

 

 


 

 

Line of Business for: life insurance obligations

Life reinsurance obligations

Total

 

 

Health insurance

Insurance with profit participation

Index-linked and unit-linked insurance

Other life insurance

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

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

Health reinsurance

Life reinsurance

 

 

 

C0210

C0220

C0230

C0240

C0250

C0260

C0270

C0280

C0300

Premiums written

 

 

 

 

 

 

 

 

 

 

Gross

R1410

 

 

 

 

 

 

 

 

 

Reinsurers' share

R1420

 

 

 

 

 

 

 

 

 

Net

R1500

 

 

 

 

 

 

 

 

 

Premiums earned

 

 

 

 

 

 

 

 

 

 

Gross

R1510

 

 

 

 

 

 

 

 

 

Reinsurers' share

R1520

 

 

 

 

 

 

 

 

 

Net

R1600

 

 

 

 

 

 

 

 

 

Claims incurred

 

 

 

 

 

 

 

 

 

 

Gross

R1610

 

 

 

 

 

 

 

 

 

Reinsurers' share

R1620

 

 

 

 

 

 

 

 

 

Net

R1700

 

 

 

 

 

 

 

 

 

Changes in other technical provisions

 

 

 

 

 

 

 

 

 

 

Gross

R1710

 

 

 

 

 

 

 

 

 

Reinsurers' share

R1720

 

 

 

 

 

 

 

 

 

Net

R1800

 

 

 

 

 

 

 

 

 

Expenses incurred

R1900

 

 

 

 

 

 

 

 

 

Administrative expenses

 

 

 

 

 

 

 

 

 

 

Gross

R1910

 

 

 

 

 

 

 

 

 

Reinsurers' share

R1920

 

 

 

 

 

 

 

 

 

Net

R2000

 

 

 

 

 

 

 

 

 

Investment management expenses

 

 

 

 

 

 

 

 

 

 

Gross

R2010

 

 

 

 

 

 

 

 

 

Reinsurers' share

R2020

 

 

 

 

 

 

 

 

 

Net

R2100

 

 

 

 

 

 

 

 

 

Claims management expenses

 

 

 

 

 

 

 

 

 

 

Gross

R2110

 

 

 

 

 

 

 

 

 

Reinsurers' share

R2120

 

 

 

 

 

 

 

 

 

Net

R2200

 

 

 

 

 

 

 

 

 


 

 

Line of Business for: life insurance obligations

Life reinsurance obligations

Total

 

 

Health insurance

Insurance with profit participation

Index-linked and unit-linked insurance

Other life insurance

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

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

Health reinsurance

Life reinsurance

 

 

 

C0210

C0220

C0230

C0240

C0250

C0260

C0270

C0280

C0300

Acquisition expenses

 

 

 

 

 

 

 

 

 

 

Gross

R2210

 

 

 

 

 

 

 

 

 

Reinsurers' share

R2220

 

 

 

 

 

 

 

 

 

Net

R2300

 

 

 

 

 

 

 

 

 

Overhead expenses

 

 

 

 

 

 

 

 

 

 

Gross

R2310

 

 

 

 

 

 

 

 

 

Reinsurers' share

R2320

 

 

 

 

 

 

 

 

 

Net

R2400

 

 

 

 

 

 

 

 

 

Other expenses

R2500

 

 

 

 

 

 

 

 

 

Total expenses

R2600

 

 

 

 

 

 

 

 

 

Total amount of surrenders

R2700

 

 

 

 

 

 

 

 

 

S.05.01.02

Premiums, claims and expenses by line of business

 

 

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

 

 

Medical expense insurance

Income protection insurance

Workers' compensation insurance

Motor vehicle liability insurance

Other motor insurance

Marine, aviation and transport insurance

Fire and other damage to property insurance

General liability insurance

Credit and suretyship insurance

 

 

C0010

C0020

C0030

C0040

C0050

C0060

C0070

C0080

C0090

Premiums written

 

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0110

 

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0120

 

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0130

 

 

 

 

 

 

 

 

 

Reinsurers' share

R0140

 

 

 

 

 

 

 

 

 

Net

R0200

 

 

 

 

 

 

 

 

 

Premiums earned

 

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0210

 

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0220

 

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0230

 

 

 

 

 

 

 

 

 

Reinsurers' share

R0240

 

 

 

 

 

 

 

 

 

Net

R0300

 

 

 

 

 

 

 

 

 

Claims incurred

 

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0310

 

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0320

 

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0330

 

 

 

 

 

 

 

 

 

Reinsurers' share

R0340

 

 

 

 

 

 

 

 

 

Net

R0400

 

 

 

 

 

 

 

 

 

Changes in other technical provisions

 

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0410

 

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0420

 

 

 

 

 

 

 

 

 

Gross — Non- proportional reinsurance accepted

R0430

 

 

 

 

 

 

 

 

 

Reinsurers' share

R0440

 

 

 

 

 

 

 

 

 

Net

R0500

 

 

 

 

 

 

 

 

 

Expenses incurred

R0550

 

 

 

 

 

 

 

 

 

Other expenses

R1200

 

 

 

 

 

 

 

 

 

Total expenses

R1300

 

 

 

 

 

 

 

 

 


 

 

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

Line of business for: accepted non-proportional reinsurance

Total

 

 

Legal expenses insurance

Assistance

Miscellaneous financial loss

Health

Casualty

Marine, aviation, transport

Property

 

 

C0100

C0110

C0120

C0130

C0140

C0150

C0160

C0200

Premiums written

 

 

 

 

 

 

 

 

 

Gross — Direct Business

R0110

 

 

 

 

 

 

 

 

Gross — Proportional reinsurance accepted

R0120

 

 

 

 

 

 

 

 

Gross — Non-proportional reinsurance accepted

R0130