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Document 32015R2452
Commission Implementing Regulation (EU) 2015/2452 of 2 December 2015 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report in accordance with Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)
Commission Implementing Regulation (EU) 2015/2452 of 2 December 2015 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report in accordance with Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)
Commission Implementing Regulation (EU) 2015/2452 of 2 December 2015 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report in accordance with Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)
OJ L 347, 31.12.2015, p. 1285–1480
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force: This act has been changed. Current consolidated version: 01/01/2020
31.12.2015 |
EN |
Official Journal of the European Union |
L 347/1285 |
COMMISSION IMPLEMENTING REGULATION (EU) 2015/2452
of 2 December 2015
laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report in accordance with 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 fourth paragraph of Article 56 and Article 256(5) thereof,
Whereas:
(1) |
The harmonised disclosure requirements on quantitative information included in the solvency and financial condition report should be assured by the application of a prescribed set of disclosure templates, which allow for an improved understanding of the information being disclosed to the public, especially for comparison across time and across different undertakings. The application of templates should also assure the equal treatment of insurance and reinsurance undertakings and should improve the understanding of disclosures performed by groups. |
(2) |
When insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies are authorised to publish a single solvency and financial condition report they should disclose separately, as part of their report, the information specified in this Regulation for individual undertakings for each insurance and reinsurance subsidiary covered by that report and the information prescribed for groups. |
(3) |
To ensure the consistent use of the means of disclosure, the relevant provisions on means of disclosure of Commission Delegated Regulation (EU) 2015/35 (2) should apply to the disclosure of group and single solvency and financial condition reports. |
(4) |
Insurance and reinsurance undertakings and groups should only disclose 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 disclosed. In most cases, only a subset of the templates provided for in this Regulation should be disclosed, as not all the templates are applicable for all undertakings. |
(5) |
The provisions in this Regulation are closely linked to each other, since they deal with the procedures and templates for the disclosure of the solvency and financial condition report. To ensure coherence between those provisions, which should enter into force at the same time, and to facilitate a comprehensive view and access to them by persons subject to those obligations, including investors that are non-Union residents, it is desirable to include all the implementing technical standards required by Article 56 and 256(5) of Directive 2009/138/EC in a single Regulation. |
(6) |
This Regulation is based on the draft implementing technical standards submitted by the European Insurance and Occupational Pensions Authority to the Commission. |
(7) |
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), |
HAS ADOPTED THIS REGULATION:
Article 1
Subject matter
This Regulation lays down implementing technical standards on the solvency and financial condition report by establishing procedures, formats and the templates for the disclosure of information referred to in Article 51 of Directive 2009/138/EC for individual insurance and reinsurance undertakings and in Article 256 of Directive 2009/138/EC for groups.
Article 2
Public disclosure formats
When disclosing the information referred to in this Regulation figures reflecting monetary amounts shall be disclosed in thousands of units.
Article 3
Currency
1. For the purposes of this Regulation ‘reporting currency’, unless otherwise required by the supervisory authority, shall be:
(a) |
for individual disclosure, the currency used for the preparation of the insurance or reinsurance undertaking's financial statements; |
(b) |
for group disclosure, the currency used for the preparation of the consolidated financial statements. |
2. Figures reflecting monetary amounts shall be disclosed in the reporting currency. Any other currency than the reporting currency shall be converted into the reporting currency.
3. When expressing the value of any asset or liability denominated in a currency other than the reporting currency, the value shall be converted in the reporting currency as if the conversion had taken place at the closing rate on the last day for which the appropriate rate is available in the reporting period to which the asset or liability relates.
4. When expressing the value of any income or expense, the value shall be converted in the reporting currency using such basis of conversion as that used for accounting purposes.
5. The conversion into the reporting currency shall be calculated by applying the exchange rate from the same source as used for the insurance or reinsurance undertaking's financial statements in case of individual reporting or for the consolidated financial statements in case of group reporting unless otherwise required by the supervisory authority.
Article 4
Templates for the solvency and financial condition report of individual undertakings
Insurance and reinsurance undertakings shall publicly disclose as part of their solvency and financial condition report at least the following templates:
(a) |
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; |
(b) |
template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses using the valuation and recognition principles used in the undertaking's financial statements, following the instructions set out in section S.05.01 of Annex II to this Regulation, for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35; |
(c) |
template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country using the valuation and recognition principles used in the undertaking's financial statements, following the instructions set out in section S.05.02 of Annex II; |
(d) |
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; |
(e) |
template S.17.01.02 of Annex I, specifying information on non-life technical provisions, following the instructions set out in section S.17.01 of Annex II to this Regulation for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35; |
(f) |
template S.19.01.21 of Annex I, specifying information on non-life insurance claims in the format of development triangles, following the instructions set out in section S.19.01 of Annex II for the total non-life business; |
(g) |
template S.22.01.21 of Annex I, specifying information on the impact of the long term guarantee and transitional measures, following the instructions set out in section S.22.01 of Annex II; |
(h) |
template S.23.01.01 of Annex I, specifying information on own funds, including basic own funds and ancillary own funds, following the instructions set out in section S.23.01 of Annex II; |
(i) |
template S.25.01.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using the standard formula, following the instructions set out in section S.25.01 of Annex II; |
(j) |
template S.25.02.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using the standard formula and a partial internal model, following the instructions set out in section S.25.02 of Annex II; |
(k) |
template S.25.03.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using a full internal model, following the instructions set out in section S.25.03 of Annex II; |
(l) |
template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement for insurance and reinsurance undertakings engaged in only life or only non-life insurance or reinsurance activity, following the instructions set out in section S.28.01 of Annex II; |
(m) |
template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement for insurance undertakings engaged in both life and non-life insurance activity, following the instructions set out in section S.28.02 of Annex II. |
Article 5
Templates for the solvency and financial condition report of groups
Participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies shall publicly disclose as part of their group solvency and financial condition report at least the following templates:
(a) |
template S.32.01.22 of Annex I, specifying information on the undertakings in the scope of the group, following the instructions set out in section S.32.01 of Annex III; |
(b) |
where, for the calculation of the group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC, template S.02.01.02 of Annex I to this Regulation, specifying balance sheet information, using the valuation in accordance with Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex III to this Regulation; |
(c) |
template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses, using the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.01 of Annex III to this Regulation, for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35; |
(d) |
template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country, using the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.02 of Annex III; |
(e) |
template S.22.01.22 of Annex I, specifying information on the impact of the long term guarantee and transitional measures, following the instructions set out in section S.22.01 of Annex III; |
(f) |
template S.23.01.22 of Annex I, specifying information on own funds, including basic own funds and ancillary own funds, following the instructions set out in section S.23.01 of Annex III; |
(g) |
where, for the calculation of group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.25.01.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using the standard formula, following the instructions set out in section S.25.01 of Annex III to this Regulation; |
(h) |
where, for the calculation of group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.25.02.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using the standard formula and a partial internal model, following the instructions set out in section S.25.02 of Annex III to this Regulation; |
(i) |
where, for the calculation of group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.25.03.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using a full internal model, following the instructions set out in section S.25.03 of Annex III to this Regulation. |
Article 6
References to other documents in the solvency and financial condition report
When insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies include in the solvency and financial condition report references to other publicly available documents, these references shall be done through references that lead directly to the information itself and not to a general document.
Article 7
Consistency of information
Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies shall assess whether the information disclosed is fully consistent with the information reported to the supervisory authorities.
Article 8
Means of disclosure of the group and single solvency and financial condition report
Article 301 of Delegated Regulation (EU) 2015/35 shall apply to the disclosure of the group and single solvency and financial condition report.
Article 9
Involvement of the subsidiaries in the single solvency and financial condition report
1. When a participating insurance or reinsurance undertaking, insurance holding company or mixed financial holding company requests an agreement from the group supervisor to provide a single solvency and financial condition report, the group supervisor shall promptly contact all supervisory authorities concerned to discuss in particular the language of the text of the single solvency and financial condition report.
2. The participating insurance and reinsurance undertaking, insurance holding company or mixed financial holding company shall provide an explanation on how the subsidiaries shall be covered and how the subsidiaries' administrative, management or supervisory body shall be involved in the process and in the approval of the single solvency and financial condition report.
Article 10
Entry into force
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
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.02.01.02
Balance sheet
|
|
Solvency II value |
Assets |
|
C0010 |
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 |
|
TP calculated as a whole |
R0530 |
|
Best Estimate |
R0540 |
|
Risk margin |
R0550 |
|
Technical provisions — health (similar to non-life) |
R0560 |
|
TP 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 |
|
TP calculated as a whole |
R0620 |
|
Best Estimate |
R0630 |
|
Risk margin |
R0640 |
|
Technical provisions — life (excluding health and index-linked and unit-linked) |
R0650 |
|
TP calculated as a whole |
R0660 |
|
Best Estimate |
R0670 |
|
Risk margin |
R0680 |
|
Technical provisions — index-linked and unit-linked |
R0690 |
|
TP calculated as a whole |
R0700 |
|
Best Estimate |
R0710 |
|
Risk margin |
R0720 |
|
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 BOF |
R0860 |
|
Subordinated liabilities in BOF |
R0870 |
|
Any other liabilities, not elsewhere shown |
R0880 |
|
Total liabilities |
R0900 |
|
Excess of assets over liabilities |
R1000 |
|
S.05.01.02
Premiums, claims and expenses by line of business
|
|
Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) |
||||||||
|
|
Medical expense insurance |
Income protection insurance |
Workers' compensation insurance |
Motor vehicle liability insurance |
Other motor insurance |
Marine, aviation and transport insurance |
Fire and other damage to property insurance |
General liability insurance |
Credit and suretyship insurance |
|
|
C0010 |
C0020 |
C0030 |
C0040 |
C0050 |
C0060 |
C0070 |
C0080 |
C0090 |
Premiums written |
||||||||||
Gross — Direct Business |
R0110 |
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0120 |
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0130 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0140 |
|
|
|
|
|
|
|
|
|
Net |
R0200 |
|
|
|
|
|
|
|
|
|
Premiums earned |
||||||||||
Gross — Direct Business |
R0210 |
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0220 |
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0230 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0240 |
|
|
|
|
|
|
|
|
|
Net |
R0300 |
|
|
|
|
|
|
|
|
|
Claims incurred |
||||||||||
Gross — Direct Business |
R0310 |
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0320 |
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0330 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0340 |
|
|
|
|
|
|
|
|
|
Net |
R0400 |
|
|
|
|
|
|
|
|
|
Changes in other technical provisions |
||||||||||
Gross — Direct Business |
R0410 |
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0420 |
|
|
|
|
|
|
|
|
|
Gross — Non- proportional reinsurance accepted |
R0430 |
|
|
|
|
|
|
|
|
|
Reinsurers'share |
R0440 |
|
|
|
|
|
|
|
|
|
Net |
R0500 |
|
|
|
|
|
|
|
|
|
Expenses incurred |
R0550 |
|
|
|
|
|
|
|
|
|
Other expenses |
R1200 |
|
|
|
|
|
|
|
|
|
Total expenses |
R1300 |
|
|
|
|
|
|
|
|
|
|
|
Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) |
Line of business for: accepted non-proportional reinsurance |
Total |
|||||
|
|
Legal expenses insurance |
Assistance |
Miscellaneous financial loss |
Health |
Casualty |
Marine, aviation, transport |
Property |
|
|
|
C0100 |
C0110 |
C0120 |
C0130 |
C0140 |
C0150 |
C0160 |
C0200 |
Premiums written |
|||||||||
Gross — Direct Business |
R0110 |
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0120 |
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0130 |
|
|
|
|
|
|
|
|
Reinsurers' share |
R0140 |
|
|
|
|
|
|
|
|
Net |
R0200 |
|
|
|
|
|
|
|
|
Premiums earned |
|||||||||
Gross — Direct Business |
R0210 |
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0220 |
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0230 |
|
|
|
|
|
|
|
|
Reinsurers' share |
R0240 |
|
|
|
|
|
|
|
|
Net |
R0300 |
|
|
|
|
|
|
|
|
Claims incurred |
|||||||||
Gross — Direct Business |
R0310 |
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0320 |
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0330 |
|
|
|
|
|
|
|
|
Reinsurers' share |
R0340 |
|
|
|
|
|
|
|
|
Net |
R0400 |
|
|
|
|
|
|
|
|
Changes in other technical provisions |
|||||||||
Gross — Direct Business |
R0410 |
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0420 |
|
|
|
|
|
|
|
|
Gross — Non- proportional reinsurance accepted |
R0430 |
|
|
|
|
|
|
|
|
Reinsurers' share |
R0440 |
|
|
|
|
|
|
|
|
Net |
R0500 |
|
|
|
|
|
|
|
|
Expenses incurred |
R0550 |
|
|
|
|
|
|
|
|
Other expenses |
R1200 |
|
|
|
|
|
|
|
|
Total expenses |
R1300 |
|
|
|
|
|
|
|
|
|
|
Line of Business for: life insurance obligations |
Life reinsurance obligations |
Total |
||||||
|
|
Health insurance |
Insurance with profit participation |
Index-linked and unit-linked insurance |
Other life insurance |
Annuities stemming from non-life insurance contracts and relating to health insurance obligations |
Annuities stemming from non-life insurance contracts and relating to insurance obligations other than health insurance obligations |
Health reinsurance |
Life reinsurance |
|
|
|
C0210 |
C0220 |
C0230 |
C0240 |
C0250 |
C0260 |
C0270 |
C0280 |
C0300 |
Premiums written |
||||||||||
Gross |
R1410 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R1420 |
|
|
|
|
|
|
|
|
|
Net |
R1500 |
|
|
|
|
|
|
|
|
|
Premiums earned |
||||||||||
Gross |
R1510 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R1520 |
|
|
|
|
|
|
|
|
|
Net |
R1600 |
|
|
|
|
|
|
|
|
|
Claims incurred |
||||||||||
Gross |
R1610 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R1620 |
|
|
|
|
|
|
|
|
|
Net |
R1700 |
|
|
|
|
|
|
|
|
|
Changes in other technical provisions |
||||||||||
Gross |
R1710 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R1720 |
|
|
|
|
|
|
|
|
|
Net |
R1800 |
|
|
|
|
|
|
|
|
|
Expenses incurred |
R1900 |
|
|
|
|
|
|
|
|
|
Other expenses |
R2500 |
|
|
|
|
|
|
|
|
|
Total expenses |
R2600 |
|
|
|
|
|
|
|
|
|
S.05.02.01
Premiums, claims and expenses by country
|
|
Home Country |
Top 5 countries (by amount of gross premiums written) — non-life obligations |
Total Top 5 and home country |
||||
|
|
C0010 |
C0020 |
C0030 |
C0040 |
C0050 |
C0060 |
C0070 |
|
R0010 |
|
|
|
|
|
|
|
|
|
C0080 |
C0090 |
C0100 |
C0110 |
C0120 |
C0130 |
C0140 |
Premiums written |
||||||||
Gross — Direct Business |
R0110 |
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0120 |
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0130 |
|
|
|
|
|
|
|
Reinsurers' share |
R0140 |
|
|
|
|
|
|
|
Net |
R0200 |
|
|
|
|
|
|
|
Premiums earned |
||||||||
Gross — Direct Business |
R0210 |
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0220 |
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0230 |
|
|
|
|
|
|
|
Reinsurers' share |
R0240 |
|
|
|
|
|
|
|
Net |
R0300 |
|
|
|
|
|
|
|
Claims incurred |
||||||||
Gross — Direct Business |
R0310 |
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0320 |
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0330 |
|
|
|
|
|
|
|
Reinsurers' share |
R0340 |
|
|
|
|
|
|
|
Net |
R0400 |
|
|
|
|
|
|
|
Changes in other technical provisions |
||||||||
Gross — Direct Business |
R0410 |
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0420 |
|
|
|
|
|
|
|
Gross — Non- proportional reinsurance accepted |
R0430 |
|
|
|
|
|
|
|
Reinsurers' share |
R0440 |
|
|
|
|
|
|
|
Net |
R0500 |
|
|
|
|
|
|
|
Expenses incurred |
R0550 |
|
|
|
|
|
|
|
Other expenses |
R1200 |
|
|
|
|
|
|
|
Total expenses |
R1300 |
|
|
|
|
|
|
|
|
|
Home Country |
Top 5 countries (by amount of gross premiums written) — non-life obligations |
Total Top 5 and home country |
||||
|
|
C0150 |
C0160 |
C0170 |
C0180 |
C0190 |
C0200 |
C0210 |
|
R1400 |
|
|
|
|
|
|
|
|
|
C0220 |
C0230 |
C0240 |
C0250 |
C0260 |
C0270 |
C0280 |
Premiums written |
||||||||
Gross |
R1410 |
|
|
|
|
|
|
|
Reinsurers' share |
R1420 |
|
|
|
|
|
|
|
Net |
R1500 |
|
|
|
|
|
|
|
Premiums earned |
||||||||
Gross |
R1510 |
|
|
|
|
|
|
|
Reinsurers' share |
R1520 |
|
|
|
|
|
|
|
Net |
R1600 |
|
|
|
|
|
|
|
Claims incurred |
||||||||
Gross |
R1610 |
|
|
|
|
|
|
|
Reinsurers' share |
R1620 |
|
|
|
|
|
|
|
Net |
R1700 |
|
|
|
|
|
|
|
Changes in other technical provisions |
||||||||
Gross |
R1710 |
|
|
|
|
|
|
|
Reinsurers' share |
R1720 |
|
|
|
|
|
|
|
Net |
R1800 |
|
|
|
|
|
|
|
Expenses incurred |
R1900 |
|
|
|
|
|
|
|
Other expenses |
R2500 |
|
|
|
|
|
|
|
Total expenses |
R2600 |
|
|
|
|
|
|
|
S.12.01.02
Life and Health SLT Technical Provisions
|
|
Insurance with profit participation |
Index-linked and unit-linked insurance |
Other life insurance |
Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations |
Accepted reinsurance |
Total (Life other than health insurance, incl. Unit-Linked) |
||||
|
|
|
Contracts without options and guarantees |
Contracts with options or guarantees |
|
Contracts without options and guarantees |
Contracts with options or guarantees |
||||
|
|
C0020 |
C0030 |
C0040 |
C0050 |
C0060 |
C0070 |
C0080 |
C0090 |
C0100 |
C0150 |
Technical provisions calculated as a whole |
R0010 |
|
|
|
|
|
|
|
|
||
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole |
R0020 |
|
|
|
|
|
|
|
|
||
Technical provisions calculated as a sum of BE and RM |
|
|
|
|
|
|
|
|
|
|
|
Best Estimate |
|
|
|
|
|
|
|
|
|
|
|
Gross Best Estimate |
R0030 |
|
|
|
|
|
|
|
|
|
|
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default |
R0080 |
|
|
|
|
|
|
|
|
|
|
Best estimate minus recoverables from reinsurance/SPV and Finite Re — total |
R0090 |
|
|
|
|
|
|
|
|
|
|
Risk Margin |
R0100 |
|
|
|
|
|
|
|
|
||
Amount of the transitional on Technical Provisions |
|
|
|
|
|
|
|
|
|
||
Technical Provisions calculated as a whole |
R0110 |
|
|
|
|
|
|
|
|
||
Best estimate |
R0120 |
|
|
|
|
|
|
|
|
|
|
Risk margin |
R0130 |
|
|
|
|
|
|
|
|
||
Technical provisions — total |
R0200 |
|
|
|
|
|
|
|
|
|
|
Health insurance (direct business) |
Annuities stemming from non-life insurance contracts and relating to health insurance obligations |
Health reinsurance (reinsurance accepted) |
Total (Health similar to life insurance) |
||
|
|
|
Contracts without options and guarantees |
Contracts with options or guarantees |
|||
|
|
C0160 |
C0170 |
C0180 |
C0190 |
C0200 |
C0210 |
Technical provisions calculated as a whole |
R0010 |
|
|
|
|
|
|
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole |
R0020 |
|
|
|
|
|
|
Technical provisions calculated as a sum of BE and RM |
|
|
|
|
|
|
|
Best Estimate |
|
|
|
|
|
|
|
Gross Best Estimate |
R0030 |
|
|
|
|
|
|
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default |
R0080 |
|
|
|
|
|
|
Best estimate minus recoverables from reinsurance/SPV and Finite Re — total |
R0090 |
|
|
|
|
|
|
Risk Margin |
R0100 |
|
|
|
|
|
|
Amount of the transitional on Technical Provisions |
|
|
|
|
|
|
|
Technical Provisions calculated as a whole |
R0110 |
|
|
|
|
|
|
Best estimate |
R0120 |
|
|
|
|
|
|
Risk margin |
R0130 |
|
|
|
|
|
|
Technical provisions — total |
R0200 |
|
|
|
|
|
S.17.01.02
Non-life Technical Provisions
|
|
Direct business and accepted proportional reinsurance |
||||||||
|
|
Medical expense insurance |
Income protection insurance |
Workers' compensation insurance |
Motor vehicle liability insurance |
Other motor insurance |
Marine, aviation and transport insurance |
Fire and other damage to property insurance |
General liability insurance |
Credit and suretyship insurance |
|
|
C0020 |
C0030 |
C0040 |
C0050 |
C0060 |
C0070 |
C0080 |
C0090 |
C0100 |
Technical provisions calculated as a whole |
R0010 |
|
|
|
|
|
|
|
|
|
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole |
R0050 |
|
|
|
|
|
|
|
|
|
Technical provisions calculated as a sum of BE and RM |
|
|
|
|
|
|
|
|
|
|
Best estimate |
|
|
|
|
|
|
|
|
|
|
Premium provisions |
|
|
|
|
|
|
|
|
|
|
Gross |
R0060 |
|
|
|
|
|
|
|
|
|
Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default |
R0140 |
|
|
|
|
|
|
|
|
|
Net Best Estimate of Premium Provisions |
R0150 |
|
|
|
|
|
|
|
|
|
Claims provisions |
|
|
|
|
|
|
|
|
|
|
Gross |
R0160 |
|
|
|
|
|
|
|
|
|
Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default |
R0240 |
|
|
|
|
|
|
|
|
|
Net Best Estimate of Claims Provisions |
R0250 |
|
|
|
|
|
|
|
|
|
Total Best estimate — gross |
R0260 |
|
|
|
|
|
|
|
|
|
Total Best estimate — net |
R0270 |
|
|
|
|
|
|
|
|
|
Risk margin |
R0280 |
|
|
|
|
|
|
|
|
|
Amount of the transitional on Technical Provisions |
|
|
|
|
|
|
|
|
|
|
Technical Provisions calculated as a whole |
R0290 |
|
|
|
|
|
|
|
|
|
Best estimate |
R0300 |
|
|
|
|
|
|
|
|
|
Risk margin |
R0310 |
|
|
|
|
|
|
|
|
|
Technical provisions — total |
|
|
|
|
|
|
|
|
|
|
Technical provisions — total |
R0320 |
|
|
|
|
|
|
|
|
|
Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total |
R0330 |
|
|
|
|
|
|
|
|
|
Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total |
R0340 |
|
|
|
|
|
|
|
|
|
|
|
Direct business and accepted proportional reinsurance |
Accepted non-proportional reinsurance |
Total Non-Life obligation |
|||||
|
|
Legal expenses insurance |
Assistance |
Miscellaneous financial loss |
Non-proportional health reinsurance |
Non-proportional casualty reinsurance |
Non-proportional marine, aviation and transport reinsurance |
Non-proportional property reinsurance |
|
|
|
C0110 |
C0120 |
C0130 |
C0140 |
C0150 |
C0160 |
C0170 |
C0180 |
Technical provisions calculated as a whole |
R0010 |
|
|
|
|
|
|
|
|
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole |
R0050 |
|
|
|
|
|
|
|
|
Technical provisions calculated as a sum of BE and RM |
|
|
|
|
|
|
|
|
|
Best estimate |
|
|
|
|
|
|
|
|
|
Premium provisions |
|
|
|
|
|
|
|
|
|
Gross |
R0060 |
|
|
|
|
|
|
|
|
Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default |
R0140 |
|
|
|
|
|
|
|
|
Net Best Estimate of Premium Provisions |
R0150 |
|
|
|
|
|
|
|
|
Claims provisions |
|
|
|
|
|
|
|
|
|
Gross |
R0160 |
|
|
|
|
|
|
|
|
Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default |
R0240 |
|
|
|
|
|
|
|
|
Net Best Estimate of Claims Provisions |
R0250 |
|
|
|
|
|
|
|
|
Total Best estimate — gross |
R0260 |
|
|
|
|
|
|
|
|
Total Best estimate — net |
R0270 |
|
|
|
|
|
|
|
|
Risk margin |
R0280 |
|
|
|
|
|
|
|
|
Amount of the transitional on Technical Provisions |
|
|
|
|
|
|
|
|
|
Technical Provisions calculated as a whole |
R0290 |
|
|
|
|
|
|
|
|
Best estimate |
R0300 |
|
|
|
|
|
|
|
|
Risk margin |
R0310 |
|
|
|
|
|
|
|
|
Technical provisions — total |
|
|
|
|
|
|
|
|
|
Technical provisions — total |
R0320 |
|
|
|
|
|
|
|
|
Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total |
R0330 |
|
|
|
|
|
|
|
|
Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total |
R0340 |
|
|
|
|
|
|
|
|
S.19.01.21
Non-life insurance claims
Total Non-Life Business
Accident year / Underwriting year |
Z0010 |
|
Gross Claims Paid (non-cumulative)
(absolute amount)
|
|
Development year |
|
|
In Current year |
|
Sum of years (cumulative) |
||||||||||
|
Year |
0 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 & + |
|
|
|
||
|
|
C0010 |
C0020 |
C0030 |
C0040 |
C0050 |
C0060 |
C0070 |
C0080 |
C0090 |
C0100 |
C0110 |
|
|
C0170 |
|
C0180 |
Prior |
R0100 |
|
|
|
|
|
|
|
|
|
|
|
|
R0100 |
|
|
|
N-9 |
R0160 |
|
|
|
|
|
|
|
|
|
|
|
|
R0160 |
|
|
|
N-8 |
R0170 |
|
|
|
|
|
|
|
|
|
|
|
|
R0170 |
|
|
|
N-7 |
R0180 |
|
|
|
|
|
|
|
|
|
|
|
|
R0180 |
|
|
|
N-6 |
R0190 |
|
|
|
|
|
|
|
|
|
|
|
|
R0190 |
|
|
|
N-5 |
R0200 |
|
|
|
|
|
|
|
|
|
|
|
|
R0200 |
|
|
|
N-4 |
R0210 |
|
|
|
|
|
|
|
|
|
|
|
|
R0210 |
|
|
|
N-3 |
R0220 |
|
|
|
|
|
|
|
|
|
|
|
|
R0220 |
|
|
|
N-2 |
R0230 |
|
|
|
|
|
|
|
|
|
|
|
|
R0230 |
|
|
|
N-1 |
R0240 |
|
|
|
|
|
|
|
|
|
|
|
|
R0240 |
|
|
|
N |
R0250 |
|
|
|
|
|
|
|
|
|
|
|
|
R0250 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
R0260 |
|
|
|
Gross undiscounted Best Estimate Claims Provisions
(absolute amount)
|
|
Development year |
|
|
Year end (discounted data) |
||||||||||
|
Year |
0 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 & + |
|
|
|
|
|
C0200 |
C0210 |
C0220 |
C0230 |
C0240 |
C0250 |
C0260 |
C0270 |
C0280 |
C0290 |
C0300 |
|
|
C0360 |
Prior |
R0100 |
|
|
|
|
|
|
|
|
|
|
|
|
R0100 |
|
N-9 |
R0160 |
|
|
|
|
|
|
|
|
|
|
|
|
R0160 |
|
N-8 |
R0170 |
|
|
|
|
|
|
|
|
|
|
|
|
R0170 |
|
N-7 |
R0180 |
|
|
|
|
|
|
|
|
|
|
|
|
R0180 |
|
N-6 |
R0190 |
|
|
|
|
|
|
|
|
|
|
|
|
R0190 |
|
N-5 |
R0200 |
|
|
|
|
|
|
|
|
|
|
|
|
R0200 |
|
N-4 |
R0210 |
|
|
|
|
|
|
|
|
|
|
|
|
R0210 |
|
N-3 |
R0220 |
|
|
|
|
|
|
|
|
|
|
|
|
R0220 |
|
N-2 |
R0230 |
|
|
|
|
|
|
|
|
|
|
|
|
R0230 |
|
N-1 |
R0240 |
|
|
|
|
|
|
|
|
|
|
|
|
R0240 |
|
N |
R0250 |
|
|
|
|
|
|
|
|
|
|
|
|
R0250 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
R0260 |
|
S.22.01.21
Impact of long term guarantees and transitional measures
|
|
Amount with Long Term Guarantee measures and transitionals |
Impact of transitional on technical provisions |
Impact of transitional on interest rate |
Impact of volatility adjustment set to zero |
Impact of matching adjustment set to zero |
|
|
C0010 |
C0030 |
C0050 |
C0070 |
C0090 |
Technical provisions |
R0010 |
|
|
|
|
|
Basic own funds |
R0020 |
|
|
|
|
|
Eligible own funds to meet Solvency Capital Requirement |
R0050 |
|
|
|
|
|
Solvency Capital Requirement |
R0090 |
|
|
|
|
|
Eligible own funds to meet Minimum Capital Requirement |
R0100 |
|
|
|
|
|
Minimum Capital Requirement |
R0110 |
|
|
|
|
|
S.22.01.22
Impact of long term guarantees and transitional measures
|
|
Amount with Long Term Guarantee measures and transitionals |
Impact of transitional on technical provisions |
Impact of transitional on interest rate |
Impact of volatility adjustment set to zero |
Impact of matching adjustment set to zero |
|
|
C0010 |
C0030 |
C0050 |
C0070 |
C0090 |
Technical provisions |
R0010 |
|
|
|
|
|
Basic own funds |
R0020 |
|
|
|
|
|
Eligible own funds to meet Solvency Capital Requirement |
R0050 |
|
|
|
|
|
Solvency Capital Requirement |
R0090 |
|
|
|
|
|
S.23.01.01
Own funds
|
|
Total |
Tier 1 — unrestricted |
Tier 1 — restricted |
Tier 2 |
Tier 3 |
|
|
C0010 |
C0020 |
C0030 |
C0040 |
C0050 |
Basic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation (EU) 2015/35 |
|
|
|
|
|
|
Ordinary share capital (gross of own shares) |
R0010 |
|
|
|
|
|
Share premium account related to ordinary share capital |
R0030 |
|
|
|
|
|
Initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual-type undertakings |
R0040 |
|
|
|
|
|
Subordinated mutual member accounts |
R0050 |
|
|
|
|
|
Surplus funds |
R0070 |
|
|
|
|
|
Preference shares |
R0090 |
|
|
|
|
|
Share premium account related to preference shares |
R0110 |
|
|
|
|
|
Reconciliation reserve |
R0130 |
|
|
|
|
|
Subordinated liabilities |
R0140 |
|
|
|
|
|
An amount equal to the value of net deferred tax assets |
R0160 |
|
|
|
|
|
Other own fund items approved by the supervisory authority as basic own funds not specified above |
R0180 |
|
|
|
|
|
Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds |
|
|
|
|
|
|
Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds |
R0220 |
|
|
|
|
|
Deductions |
|
|
|
|
|
|
Deductions for participations in financial and credit institutions |
R0230 |
|
|
|
|
|
Total basic own funds after deductions |
R0290 |
|
|
|
|
|
Ancillary own funds |
|
|
|
|
|
|
Unpaid and uncalled ordinary share capital callable on demand |
R0300 |
|
|
|
|
|
Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand |
R0310 |
|
|
|
|
|
Unpaid and uncalled preference shares callable on demand |
R0320 |
|
|
|
|
|
A legally binding commitment to subscribe and pay for subordinated liabilities on demand |
R0330 |
|
|
|
|
|
Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC |
R0340 |
|
|
|
|
|
Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC |
R0350 |
|
|
|
|
|
Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC |
R0360 |
|
|
|
|
|
Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC |
R0370 |
|
|
|
|
|
Other ancillary own funds |
R0390 |
|
|
|
|
|
Total ancillary own funds |
R0400 |
|
|
|
|
|
Available and eligible own funds |
|
|
|
|
|
|
Total available own funds to meet the SCR |
R0500 |
|
|
|
|
|
Total available own funds to meet the MCR |
R0510 |
|
|
|
|
|
Total eligible own funds to meet the SCR |
R0540 |
|
|
|
|
|
Total eligible own funds to meet the MCR |
R0550 |
|
|
|
|
|
SCR |
R0580 |
|
|
|
|
|
MCR |
R0600 |
|
|
|
|
|
Ratio of Eligible own funds to SCR |
R0620 |
|
|
|
|
|
Ratio of Eligible own funds to MCR |
R0640 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
C0060 |
|
|
|
|
Reconciliation reserve |
|
|
|
|
|
|
Excess of assets over liabilities |
R0700 |
|
|
|
|
|
Own shares (held directly and indirectly) |
R0710 |
|
|
|
|
|
Foreseeable dividends, distributions and charges |
R0720 |
|
|
|
|
|
Other basic own fund items |
R0730 |
|
|
|
|
|
Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds |
R0740 |
|
|
|
|
|
Reconciliation reserve |
R0760 |
|
|
|
|
|
Expected profits |
|
|
|
|
|
|
Expected profits included in future premiums (EPIFP) — Life business |
R0770 |
|
|
|
|
|
Expected profits included in future premiums (EPIFP) — Non- life business |
R0780 |
|
|
|
|
|
Total Expected profits included in future premiums (EPIFP) |
R0790 |
|
|
|
|
|
S.23.01.22
Own funds
|
|
Total |
Tier 1 — unrestricted |
Tier 1 — restricted |
Tier 2 |
Tier 3 |
|
|
C0010 |
C0020 |
C0030 |
C0040 |
C0050 |
Basic own funds before deduction for participations in other financial sector |
|
|
|
|
|
|
Ordinary share capital (gross of own shares) |
R0010 |
|
|
|
|
|
Non-available called but not paid in ordinary share capital at group level |
R0020 |
|
|
|
|
|
Share premium account related to ordinary share capital |
R0030 |
|
|
|
|
|
Iinitial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual-type undertakings |
R0040 |
|
|
|
|
|
Subordinated mutual member accounts |
R0050 |
|
|
|
|
|
Non-available subordinated mutual member accounts at group level |
R0060 |
|
|
|
|
|
Surplus funds |
R0070 |
|
|
|
|
|
Non-available surplus funds at group level |
R0080 |
|
|
|
|
|
Preference shares |
R0090 |
|
|
|
|
|
Non-available preference shares at group level |
R0100 |
|
|
|
|
|
Share premium account related to preference shares |
R0110 |
|
|
|
|
|
Non-available share premium account related to preference shares at group level |
R0120 |
|
|
|
|
|
Reconciliation reserve |
R0130 |
|
|
|
|
|
Subordinated liabilities |
R0140 |
|
|
|
|
|
Non-available subordinated liabilities at group level |
R0150 |
|
|
|
|
|
An amount equal to the value of net deferred tax assets |
R0160 |
|
|
|
|
|
The amount equal to the value of net deferred tax assets not available at the group level |
R0170 |
|
|
|
|
|
Other items approved by supervisory authority as basic own funds not specified above |
R0180 |
|
|
|
|
|
Non available own funds related to other own funds items approved by supervisory authority |
R0190 |
|
|
|
|
|
Minority interests (if not reported as part of a specific own fund item) |
R0200 |
|
|
|
|
|
Non-available minority interests at group level |
R0210 |
|
|
|
|
|
Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds |
|
|
|
|
|
|
Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds |
R0220 |
|
|
|
|
|
Deductions |
|
|
|
|
|
|
Deductions for participations in other financial undertakings, including non-regulated undertakings carrying out financial activities |
R0230 |
|
|
|
|
|
whereof deducted according to art 228 of the Directive 2009/138/EC |
R0240 |
|
|
|
|
|
Deductions for participations where there is non-availability of information (Article 229) |
R0250 |
|
|
|
|
|
Deduction for participations included by using D&A when a combination of methods is used |
R0260 |
|
|
|
|
|
Total of non-available own fund items |
R0270 |
|
|
|
|
|
Total deductions |
R0280 |
|
|
|
|
|
Total basic own funds after deductions |
R0290 |
|
|
|
|
|
Ancillary own funds |
|
|
|
|
|
|
Unpaid and uncalled ordinary share capital callable on demand |
R0300 |
|
|
|
|
|
Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand |
R0310 |
|
|
|
|
|
Unpaid and uncalled preference shares callable on demand |
R0320 |
|
|
|
|
|
Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC |
R0350 |
|
|
|
|
|
Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC |
R0340 |
|
|
|
|
|
|
|
|
|
|
|
|
Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC |
R0360 |
|
|
|
|
|
Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC |
R0370 |
|
|
|
|
|
Non available ancillary own funds at group level |
R0380 |
|
|
|
|
|
Other ancillary own funds |
R0390 |
|
|
|
|
|
Total ancillary own funds |
R0400 |
|
|
|
|
|
Own funds of other financial sectors |
|
|
|
|
|
|
Reconciliation reserve |
R0410 |
|
|
|
|
|
Institutions for occupational retirement provision |
R0420 |
|
|
|
|
|
Non regulated entities carrying out financial activities |
R0430 |
|
|
|
|
|
Total own funds of other financial sectors |
R0440 |
|
|
|
|
|
Own funds when using the D&A, exclusively or in combination of method 1 |
|
|
|
|
|
|
Own funds aggregated when using the D&A and combination of method |
R0450 |
|
|
|
|
|
Own funds aggregated when using the D&A and combination of method net of IGT |
R0460 |
|
|
|
|
|
|
|
|
|
|
|
|
Total available own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A ) |
R0520 |
|
|
|
|
|
Total available own funds to meet the minimum consolidated group SCR |
R0530 |
|
|
|
|
|
Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A ) |
R0560 |
|
|
|
|
|
Total eligible own funds to meet the minimum consolidated group SCR |
R0570 |
|
|
|
|
|
Minimum consolidated Group SCR |
R0610 |
|
|
|
|
|
Ratio of Eligible own funds to Minimum Consolidated Group SCR |
R0650 |
|
|
|
|
|
Total eligible own funds to meet the group SCR (including own funds from other financial sector and from the undertakings included via D&A ) |
R0660 |
|
|
|
|
|
Group SCR |
R0680 |
|
|
|
|
|
Ratio of Eligible own funds to group SCR including other financial sectors and the undertakings included via D&A |
R0690 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
C0060 |
|
|
|
|
Reconciliation reserve |
|
|
|
|
|
|
Excess of assets over liabilities |
R0700 |
|
|
|
|
|
Own shares (held directly and indirectly) |
R0710 |
|
|
|
|
|
Foreseeable dividends, distributions and charges |
R0720 |
|
|
|
|
|
Other basic own fund items |
R0730 |
|
|
|
|
|
Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds |
R0740 |
|
|
|
|
|
Other non available own funds |
R0750 |
|
|
|
|
|
Reconciliation reserve before deduction for participations in other financial sector |
R0760 |
|
|
|
|
|
Expected profits |
|
|
|
|
|
|
Expected profits included in future premiums (EPIFP) — Life business |
R0770 |
|
|
|
|
|
Expected profits included in future premiums (EPIFP) — Non- life business |
R0780 |
|
|
|
|
|
Total Expected profits included in future premiums (EPIFP) |
R0790 |
|
|
|
|
|
S.25.01.21
Solvency Capital Requirement — for undertakings on Standard Formula
|
|
Gross solvency capital requirement |
USP |
Simplifications |
|
|
C0110 |
C0090 |
C0100 |
Market risk |
R0010 |
|
|
|
Counterparty default risk |
R0020 |
|
|
|
Life underwriting risk |
R0030 |
|
|
|
Health underwriting risk |
R0040 |
|
|
|
Non-life underwriting risk |
R0050 |
|
|
|
Diversification |
R0060 |
|
|
|
Intangible asset risk |
R0070 |
|
|
|
Basic Solvency Capital Requirement |
R0100 |
|
|
|
|
|
|
|
|
Calculation of Solvency Capital Requirement |
|
C0100 |
|
|
Operational risk |
R0130 |
|
|
|
Loss-absorbing capacity of technical provisions |
R0140 |
|
|
|
Loss-absorbing capacity of deferred taxes |
R0150 |
|
|
|
Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC |
R0160 |
|
|
|
Solvency capital requirement excluding capital add-on |
R0200 |
|
|
|
Capital add-on already set |
R0210 |
|
|
|
Solvency capital requirement |
R0220 |
|
|
|
Other information on SCR |
|
|
|
|
Capital requirement for duration-based equity risk sub-module |
R0400 |
|
|
|
Total amount of Notional Solvency Capital Requirement for remaining part |
R0410 |
|
|
|
Total amount of Notional Solvency Capital Requirements for ring fenced funds |
R0420 |
|
|
|
Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios |
R0430 |
|
|
|
Diversification effects due to RFF nSCR aggregation for article 304 |
R0440 |
|
|
|
S.25.01.22
Solvency Capital Requirement — for groups on Standard Formula
|
|
Gross solvency capital requirement |
USP |
Simplifications |
|
|
C0110 |
C0080 |
C0090 |
Market risk |
R0010 |
|
|
|
Counterparty default risk |
R0020 |
|
|
|
Life underwriting risk |
R0030 |
|
|
|
Health underwriting risk |
R0040 |
|
|
|
Non-life underwriting risk |
R0050 |
|
|
|
Diversification |
R0060 |
|
|
|
Intangible asset risk |
R0070 |
|
|
|
Basic Solvency Capital Requirement |
R0100 |
|
|
|
|
|
|
|
|
Calculation of Solvency Capital Requirement |
|
C0100 |
|
|
Operational risk |
R0130 |
|
|
|
Loss-absorbing capacity of technical provisions |
R0140 |
|
|
|
Loss-absorbing capacity of deferred taxes |
R0150 |
|
|
|
Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC |
R0160 |
|
|
|
Solvency capital requirement excluding capital add-on |
R0200 |
|
|
|
Capital add-on already set |
R0210 |
|
|
|
Solvency capital requirement |
R0220 |
|
|
|
Other information on SCR |
|
|
|
|
Capital requirement for duration-based equity risk sub-module |
R0400 |
|
|
|
Total amount of Notional Solvency Capital Requirements for remaining part |
R0410 |
|
|
|
Total amount of Notional Solvency Capital Requirements for ring fenced funds |
R0420 |
|
|
|
Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios |
R0430 |
|
|
|
Diversification effects due to RFF nSCR aggregation for article 304 |
R0440 |
|
|
|
Minimum consolidated group solvency capital requirement |
R0470 |
|
|
|
Information on other entities |
|
|
|
|
Capital requirement for other financial sectors (Non-insurance capital requirements) |
R0500 |
|
|
|
Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies |
R0510 |
|
|
|
Capital requirement for other financial sectors (Non-insurance capital requirements) — Institutions for occupational retirement provisions |
R0520 |
|
|
|
Capital requirement for other financial sectors (Non-insurance capital requirements) — Capital requirement for non-regulated entities carrying out financial activities |
R0530 |
|
|
|
Capital requirement for non-controlled participation requirements |
R0540 |
|
|
|
Capital requirement for residual undertakings |
R0550 |
|
|
|
Overall SCR |
|
|
|
|
SCR for undertakings included via D and A |
R0560 |
|
|
|
Solvency capital requirement |
R0570 |
|
|
|
S.25.02.21
Solvency Capital Requirement — for undertakings using the standard formula and partial internal model
Unique number of component |
Components description |
Calculation of the Solvency Capital Requirement |
Amount modelled |
USP |
Simplifications |
C0010 |
C0020 |
C0030 |
C0070 |
C0080 |
C0090 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Calculation of Solvency Capital Requirement |
|
C0100 |
|
|
|
Total undiversified components |
R0110 |
|
|
|
|
Diversification |
R0060 |
|
|
|
|
Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC |
R0160 |
|
|
|
|
Solvency capital requirement excluding capital add-on |
R0200 |
|
|
|
|
Capital add-ons already set |
R0210 |
|
|
|
|
Solvency capital requirement |
R0220 |
|
|
|
|
Other information on SCR |
|
|
|
|
|
Amount/estimate of the overall loss-absorbing capacity of technical provisions |
R0300 |
|
|
|
|
Amount/estimate of the overall loss-absorbing capacity ot deferred taxes |
R0310 |
|
|
|
|
Capital requirement for duration-based equity risk sub-module |
R0400 |
|
|
|
|
Total amount of Notional Solvency Capital Requirements for remaining part |
R0410 |
|
|
|
|
Total amount of Notional Solvency Capital Requirements for ring fenced funds (other than those related to business operated in accordance with Art. 4 of Directive 2003/41/EC (transitional)) |
R0420 |
|
|
|
|
Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios |
R0430 |
|
|
|
|
Diversification effects due to RFF nSCR aggregation for article 304 |
R0440 |
|
|
|
|
S.25.02.22
Solvency Capital Requirement — for groups using the standard formula and partial internal model
Unique number of component |
Components description |
Calculation of the Solvency Capital Requirement |
Amount modelled |
USP |
Simplifications |
C0010 |
C0020 |
C0030 |
C0070 |
C0080 |
C0090 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Calculation of Solvency Capital Requirement |
|
C0100 |
|
|
|
Total undiversified components |
R0110 |
|
|
|
|
Diversification |
R0060 |
|
|
|
|
Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC |
R0160 |
|
|
|
|
Solvency capital requirement excluding capital add-on |
R0200 |
|
|
|
|
Capital add-ons already set |
R0210 |
|
|
|
|
Solvency capital requirement for undertakings under consolidated method |
R0220 |
|
|
|
|
Other information on SCR |
|
|
|
|
|
Amount/estimate of the overall loss-absorbing capacity of technical provisions |
R0300 |
|
|
|
|
Amount/estimate of the overall loss-absorbing capacity ot deferred taxes |
R0310 |
|
|
|
|
Capital requirement for duration-based equity risk sub-module |
R0400 |
|
|
|
|
Total amount of Notional Solvency Capital Requirements for remaining part |
R0410 |
|
|
|
|
Total amount of Notional Solvency Capital Requirements for ring fenced funds (other than those related to business operated in accordance with Art. 4 of Directive 2003/41/EC (transitional)) |
R0420 |
|
|
|
|
Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios |
R0430 |
|
|
|
|
Diversification effects due to RFF nSCR aggregation for article 304 |
R0440 |
|
|
|
|
Minimum consolidated group solvency capital requirement |
R0470 |
|
|
|
|
Information on other entities |
|
|
|
|
|
Capital requirement for other financial sectors (Non-insurance capital requirements) |
R0500 |
|
|
|
|
Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies |
R0510 |
|
|
|
|
Capital requirement for other financial sectors (Non-insurance capital requirements) — Institutions for occupational retirement provisions |
R0520 |
|
|
|
|
Capital requirement for other financial sectors (Non-insurance capital requirements) — Capital requirement for non-regulated entities carrying out financial activities |
R0530 |
|
|
|
|
Capital requirement for non-controlled participation requirements |
R0540 |
|
|
|
|
Capital requirement for residual undertakings |
R0550 |
|
|
|
|
|
|
|
|
|
|
|
|
C0100 |
|
|
|
Overall SCR |
|
|
|
|
|
SCR for undertakings included via D and A |
R0560 |
|
|
|
|
Solvency capital requirement |
R0570 |
|
|
|
|
S.25.03.21
Solvency Capital Requirement — for undertakings on Full Internal Models
Unique number of component |
Components description |
Calculation of the Solvency Capital Requirement |
C0010 |
C0020 |
C0030 |
|
|
|
|
|
|
|
|
|
Calculation of Solvency Capital Requirement |
|
C0100 |
Total undiversified components |
R0110 |
|
Diversification |
R0060 |
|
Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC (transitional) |
R0160 |
|
Solvency capital requirement excluding capital add-on |
R0200 |
|
Capital add-ons already set |
R0210 |
|
Solvency capital requirement |
R0220 |
|
Other information on SCR |
|
|
Amount/estimate of the overall loss-absorbing capacity of technical provisions |
R0300 |
|
Amount/estimate of the overall loss-absorbing capacity ot deferred taxes |
R0310 |
|
Total amount of Notional Solvency Capital Requirements for remaining part |
R0410 |
|
Total amount of Notional Solvency Capital Requirements for ring fenced funds (other than those related to business operated in accordance with Art. 4 of Directive 2003/41/EC (transitional)) |
R0420 |
|
Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios |
R0430 |
|
Diversification effects due to RFF nSCR aggregation for article 304 |
R0440 |
|
S.25.03.22
Solvency Capital Requirement — for groups on Full Internal Models
Unique number of component |
Components description |
Calculation of the Solvency Capital Requirement |
C0010 |
C0020 |
C0030 |
|
|
|
|
|
|
|
|
|
Calculation of Solvency Capital Requirement |
|
C0100 |
Total undiversified components |
R0110 |
|
Diversification |
R0060 |
|
Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC |
R0160 |
|
Solvency capital requirement excluding capital add-on |
R0200 |
|
Capital add-ons already set |
R0210 |
|
Solvency capital requirement |
R0220 |
|
Other information on SCR |
|
|
Amount/estimate of the overall loss-absorbing capacity of technical provisions |
R0300 |
|
Amount/estimate of the overall loss-absorbing capacity ot deferred taxes |
R0310 |
|
Total amount of Notional Solvency Capital Requirements for remaining part |
R0410 |
|
Total amount of Notional Solvency Capital Requirements for ring fenced funds (other than those related to business operated in accordance with Art. 4 of Directive 2003/41/EC (transitional)) |
R0420 |
|
Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios |
R0430 |
|
Diversification effects due to RFF nSCR aggregation for article 304 |
R0440 |
|
Minimum consolidated group solvency capital requirement |
R0470 |
|
Information on other entities |
|
|
Capital requirement for other financial sectors (Non-insurance capital requirements) |
R0500 |
|
Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies |
R0510 |
|
Capital requirement for other financial sectors (Non-insurance capital requirements) — Institutions for occupational retirement provisions |
R0520 |
|
Capital requirement for other financial sectors (Non-insurance capital requirements) — Capital requirement for non-regulated entities carrying out financial activities |
R0530 |
|
Capital requirement for non-controlled participation requirements |
R0540 |
|
Capital requirement for residual undertakings |
R0550 |
|
S.28.01.01
Minimum Capital Requirement — Only life or only non-life insurance or reinsurance activity
Linear formula component for non-life insurance and reinsurance obligations
|
|
C0010 |
|
|
|
MCRNL Result |
R0010 |
|
|
|
|
|
|
|
|
Net (of reinsurance/SPV) best estimate and TP calculated as a whole |
Net (of reinsurance) written premiums in the last 12 months |
|
|
|
|
C0020 |
C0030 |
Medical expense insurance and proportional reinsurance |
R0020 |
|
|
||
Income protection insurance and proportional reinsurance |
R0030 |
|
|
||
Workers' compensation insurance and proportional reinsurance |
R0040 |
|
|
||
Motor vehicle liability insurance and proportional reinsurance |
R0050 |
|
|
||
Other motor insurance and proportional reinsurance |
R0060 |
|
|
||
Marine, aviation and transport insurance and proportional reinsurance |
R0070 |
|
|
||
Fire and other damage to property insurance and proportional reinsurance |
R0080 |
|
|
||
General liability insurance and proportional reinsurance |
R0090 |
|
|
||
Credit and suretyship insurance and proportional reinsurance |
R0100 |
|
|
||
Legal expenses insurance and proportional reinsurance |
R0110 |
|
|
||
Assistance and proportional reinsurance |
R0120 |
|
|
||
Miscellaneous financial loss insurance and proportional reinsurance |
R0130 |
|
|
||
Non-proportional health reinsurance |
R0140 |
|
|
||
Non-proportional casualty reinsurance |
R0150 |
|
|
||
Non-proportional marine, aviation and transport reinsurance |
R0160 |
|
|
||
Non-proportional property reinsurance |
R0170 |
|
|
Linear formula component for life insurance and reinsurance obligations
|
|
C0040 |
|
|
|
MCRL Result |
R0200 |
|
|
|
|
|
|
|
|
Net (of reinsurance/SPV) best estimate and TP calculated as a whole |
Net (of reinsurance/SPV) total capital at risk |
|
|
|
|
C0050 |
C0060 |
Obligations with profit participation — guaranteed benefits |
R0210 |
|
|
||
Obligations with profit participation — future discretionary benefits |
R0220 |
|
|
||
Index-linked and unit-linked insurance obligations |
R0230 |
|
|
||
Other life (re)insurance and health (re)insurance obligations |
R0240 |
|
|
||
Total capital at risk for all life (re)insurance obligations |
R0250 |
|
|
Overall MCR calculation
|
|
C0070 |
Linear MCR |
R0300 |
|
SCR |
R0310 |
|
MCR cap |
R0320 |
|
MCR floor |
R0330 |
|
Combined MCR |
R0340 |
|
Absolute floor of the MCR |
R0350 |
|
|
|
C0070 |
Minimum Capital Requirement |
R0400 |
|
S.28.02.01
Minimum Capital Requirement — Both life and non-life insurance activity
|
|
Non-life activities |
Life activities |
|
Non-life activities |
Life activities |
||
|
|
MCR(NL,NL) Result |
MCR(NL,L)Result |
|
|
|
|
|
|
|
C0010 |
C0020 |
|
|
|
|
|
Linear formula component for non-life insurance and reinsurance obligations |
R0010 |
|
|
|
|
|
|
|
|
|
|
|
|
Net (of reinsurance/SPV) best estimate and TP calculated as a whole |
Net (of reinsurance) written premiums in the last 12 months |
Net (of reinsurance/SPV) best estimate and TP calculated as a whole |
Net (of reinsurance) written premiums in the last 12 months |
|
|
|
|
|
C0030 |
C0040 |
C0050 |
C0060 |
Medical expense insurance and proportional reinsurance |
R0020 |
|
|
|
|
|||
Income protection insurance and proportional reinsurance |
R0030 |
|
|
|
|
|||
Workers' compensation insurance and proportional reinsurance |
R0040 |
|
|
|
|
|||
Motor vehicle liability insurance and proportional reinsurance |
R0050 |
|
|
|
|
|||
Other motor insurance and proportional reinsurance |
R0060 |
|
|
|
|
|||
Marine, aviation and transport insurance and proportional reinsurance |
R0070 |
|
|
|
|
|||
Fire and other damage to property insurance and proportional reinsurance |
R0080 |
|
|
|
|
|||
General liability insurance and proportional reinsurance |
R0090 |
|
|
|
|
|||
Credit and suretyship insurance and proportional reinsurance |
R0100 |
|
|
|
|
|||
Legal expenses insurance and proportional reinsurance |
R0110 |
|
|
|
|
|||
Assistance and proportional reinsurance |
R0120 |
|
|
|
|
|||
Miscellaneous financial loss insurance and proportional reinsurance |
R0130 |
|
|
|
|
|||
Non-proportional health reinsurance |
R0140 |
|
|
|
|
|||
Non-proportional casualty reinsurance |
R0150 |
|
|
|
|
|||
Non-proportional marine, aviation and transport reinsurance |
R0160 |
|
|
|
|
|||
Non-proportional property reinsurance |
R0170 |
|
|
|
|
|
|
Non-life activities |
Life activities |
|
Non-life activities |
Life activities |
||
|
|
MCR(L,NL) Result |
MCR(L,L) Result |
|
|
|
|
|
|
|
C0070 |
C0080 |
|
|
|
|
|
Linear formula component for life insurance and reinsurance obligations |
R0200 |
|
|
|
|
|
|
|
|
|
|
|
|
Net (of reinsurance/SPV) best estimate and TP calculated as a whole |
Net (of reinsurance/SPV) total capital at risk |
Net (of reinsurance/SPV) best estimate and TP calculated as a whole |
Net (of reinsurance/SPV) total capital at risk |
|
|
|
|
|
C0090 |
C0100 |
C0110 |
C0120 |
Obligations with profit participation — guaranteed benefits |
R0210 |
|
|
|
|
|||
Obligations with profit participation — future discretionary benefits |
R0220 |
|
|
|
|
|||
Index-linked and unit-linked insurance obligations |
R0230 |
|
|
|
|
|||
Other life (re)insurance and health (re)insurance obligations |
R0240 |
|
|
|
|
|||
Total capital at risk for all life (re)insurance obligations |
R0250 |
|
|
|
|
Overall MCR calculation |
|||
|
|
C0130 |
|
Linear MCR |
R0300 |
|
|
SCR |
R0310 |
|
|
MCR cap |
R0320 |
|
|
MCR floor |
R0330 |
|
|
Combined MCR |
R0340 |
|
|
Absolute floor of the MCR |
R0350 |
|
|
|
|
C0130 |
|
Minimum Capital Requirement |
R0400 |
|
|
|
|
|
|
Notional non-life and life MCR calculation |
Non-life activities |
Life activities |
|
|
|
C0140 |
C0150 |
Notional linear MCR |
R0500 |
|
|
Notional SCR excluding add-on (annual or latest calculation) |
R0510 |
|
|
Notional MCR cap |
R0520 |
|
|
Notional MCR floor |
R0530 |
|
|
Notional Combined MCR |
R0540 |
|
|
Absolute floor of the notional MCR |
R0550 |
|
|
Notional MCR |
R0560 |
|
|
S.32.01.22
Undertakings in the scope of the group
Country |
Identification code of the undertaking |
Type of code of the ID of the undertaking |
Legal name of the undertaking |
Type of undertaking |
Legal form |
Category (mutual/non mutual) |
Supervisory Authority |
|
C0010 |
C0020 |
C0030 |
C0040 |
C0050 |
C0060 |
C0070 |
C0080 |
(cont) |
|
|
|
|
|
|
|
|
|
Criteria of influence |
Inclusion in the scope of group supervision |
Group solvency calculation |
||||||
% capital share |
% used for the establishment of consolidated accounts |
% voting rights |
Other criteria |
Level of influence |
Proportional share used for group solvency calculation |
YES/NO |
Date of decision if art. 214 is applied |
Method used and under method 1, treatment of the undertaking |
C0180 |
C0190 |
C0200 |
C0210 |
C0220 |
C0230 |
C0240 |
C0250 |
C0260 |
|
|
|
|
|
|
|
|
|
ANNEX II
Instructions regarding the templates for the solvency and condition report of individual undertakings
This Annex contains additional instructions in relation to the templates included in Annex I of this Regulation. The first column of the tables identifies the items to be disclosed by identifying the columns and rows as showed in the template in Annex I.
Templates which shall be filled in in accordance with the instructions of the different sections of this Annex are referred to as ‘this template’ throughout the text of the Annex.
S.02.01. — Balance sheet
General comments:
This section relates to annual disclosure of information for individual entities.
The ‘Solvency II value’ column (C0010) shall be completed using the valuation principles set out in the Directive2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency 2 Technical Standards and Guidelines.
|
ITEM |
INSTRUCTIONS |
||||||||
Assets |
||||||||||
C0010/R0030 |
Intangible assets |
Intangible assets other than goodwill. An identifiable non–monetary asset without physical substance. |
||||||||
C0010/R0040 |
Deferred tax assets |
Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:
|
||||||||
C0010/R0050 |
Pension benefit surplus |
This is the total of net surplus related to employees' pension scheme. |
||||||||
C0010/R0060 |
Property, plant & equipment held for own use |
Tangible assets which are intended for permanent use and property held by the undertaking for own use. It includes also property for own use under construction. |
||||||||
C0010/R0070 |
Investments (other than assets held for index–linked and unit–linked contracts) |
This is the total amount of investments, excluding assets held for index–linked and unit–linked contracts. |
||||||||
C0010/R0080 |
Property (other than for own use) |
Amount of the property, other than for own use. It includes also property under construction other than for own use. |
||||||||
C0010/R0090 |
Holdings in related undertakings, including participations |
Participations as defined in Article 13(20) and 212 (2) and holdings in related undertakings in Article 212(1)(b) of Directive 2009/138/EC. When part of the assets regarding participation and related undertakings refer to unit and index linked contracts, these parts shall be disclosed in ‘Assets held for index–linked and unit–linked contracts’ in C0010/R0220. |
||||||||
C0010/R0100 |
Equities |
This is the total amount of equities, listed and unlisted. |
||||||||
C0010/R0110 |
Equities — listed |
Shares representing corporations' capital, e.g. representing ownership in a corporation, negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC. It shall exclude holdings in related undertakings, including participations. |
||||||||
C0010/R0120 |
Equities — unlisted |
Shares representing corporations' capital, e.g. representing ownership in a corporation, not negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC. It shall exclude holdings in related undertakings, including participations. |
||||||||
C0010/R0130 |
Bonds |
This is the total amount of government bonds, corporate bonds, structured notes and collateralised securities. |
||||||||
C0010/R0140 |
Government Bonds |
Bonds issued by public authorities, whether by central governments, supra–national government institutions, regional governments or local authorities and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States' central government and central banks denominated and funded in the domestic currency of that central government and the central bank, multilateral development banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or international organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee meets the requirements set out in Article 215 of Delegated Regulation (EU) 2015/35. |
||||||||
C0010/R0150 |
Corporate Bonds |
Bonds issued by corporations |
||||||||
C0010/R0160 |
Structured notes |
Hybrid securities, combining a fixed income (return in a form of fixed payments) instrument with a series of derivative components. Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have embedded any categories of derivatives, including Credit Default Swaps (‘CDS’), Constant Maturity Swaps (‘CMS’), Credit Default Options (‘CDOp’). Assets under this category are not subject to unbundling |
||||||||
C0010/R0170 |
Collateralised securities |
Securities whose value and payments are derived from a portfolio of underlying assets. Includes Asset Backed Securities (‘ABS’), Mortgage Backed securities (‘MBS’), Commercial Mortgage Backed securities (‘CMBS’), Collateralised Debt Obligations (‘CDO’), Collateralised Loan Obligations (‘CLO’), Collateralised Mortgage Obligations (‘CMO’) |
||||||||
C0010/R0180 |
Collective Investments Undertakings |
Collective investment undertaking' means an undertaking for collective investment in transferable securities (‘UCITS’) as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council2 or an alternative investment fund (‘AIF’) as defined in Article 4(1)(a) of Directive 2011/61/EU of the European Parliament and of the Council. |
||||||||
C0010/R0190 |
Derivatives |
A financial instrument or other contract with all three of the following characteristics:
Solvency II value, only if positive, of the derivative as of the reporting date is reported here (in case of negative value, see C0010/R0790). |
||||||||
C0010/R0200 |
Deposits other than cash equivalents |
Deposits other than cash equivalents that cannot be used to make payments until before a specific maturity date and that are not exchangeable for currency or transferable deposits without any kind of significant restriction or penalty. |
||||||||
C0010/R0210 |
Other investments |
Other investments not covered already within investments disclosed above. |
||||||||
C0010/R0220 |
Assets held for index–linked and unit–linked contracts |
Assets held for index–linked and unit–linked contracts (classified in line of business 31 as defined in Annex I of Delegated Regulation (EU) 2015/35). |
||||||||
C0010/R0230 |
Loans and mortgages |
This is the total amount of loans and mortgages, i.e. financial assets created when undertakings lend funds, either with or without collateral, including cash pools. |
||||||||
C0010/R0240 |
Loans on policies |
Loans made to policyholders, collateralised on policies (underlying technical provisions). |
||||||||
C0010/R0250 |
Loans and mortgages to individuals |
Financial assets created when creditors lend funds to debtors — individuals, with collateral or not, including cash pools. |
||||||||
C0010/R0260 |
Other loans and mortgages |
Financial assets created when creditors lend funds to debtors — others, not classifiable in item R0240 or R0250, with collateral or not, including cash pools. |
||||||||
C0010/R0270 |
Reinsurance recoverables from: |
This is the total amount of reinsurance recoverables. It corresponds to the amount of reinsurer share of technical provisions (including Finite Re and SPV). |
||||||||
C0010/R0280 |
Non–life and health similar to non–life |
Reinsurance recoverables in respect of technical provisions for non–life and health similar to non–life. |
||||||||
C0010/R0290 |
Non–life excluding health |
Reinsurance recoverables in respect of technical provisions for non–life business, excluding technical provisions for health– similar to non –life |
||||||||
C0010/R0300 |
Health similar to non–life |
Reinsurance recoverables in respect of technical provisions for health similar to non — life. |
||||||||
C0010/R0310 |
Life and health similar to life, excluding health and index–linked and unit–linked |
Reinsurance recoverable in respect of technical provisions for life and health similar to life, excluding health and index–linked and unit–linked |
||||||||
C0010/R0320 |
Health similar to life |
Reinsurance recoverables in respect of technical provisions for health–similar to life. |
||||||||
C0010/R0330 |
Life excluding health and index–linked and unit–linked |
Reinsurance recoverables in respect of technical provisions for life business, excluding technical provisions health–similar to life techniques and technical provisions for index–linked and unit–linked. |
||||||||
C0010/R0340 |
Life index–linked and unit–linked |
Reinsurance recoverables in respect of technical provisions for life index–linked and unit–linked business. |
||||||||
C0010/R0350 |
Deposits to cedants |
Deposits relating to reinsurance accepted. |
||||||||
C0010/R0360 |
Insurance and intermediaries receivables |
Amounts past–due for payment by policyholders, insurers, and other linked to insurance business, that are not included in cash–in flows of technical provisions. It shall include receivables from reinsurance accepted. |
||||||||
C0010/R0370 |
Reinsurance receivables |
Amounts past due by reinsurers and linked to reinsurance business that is not included in reinsurance recoverables. It might include: the amounts past due from receivables from reinsurers that relate to settled claims of policyholders or beneficiaries; receivables from reinsurers in relation to other than insurance events or settled insurance claims, for example commissions. |
||||||||
C0010/R0380 |
Receivables (trade, not insurance) |
Includes amounts receivables from employees or various business partners (not insurance–related), including public entities. |
||||||||
C0010/R0390 |
Own shares (held directly) |
This is the total amount of own shares held directly by the undertaking. |
||||||||
C0010/R0400 |
Amounts due in respect of own fund items or initial fund called up but not yet paid in |
Value of the amount due in respect of own fund items or initial fund called up but not yet paid in. |
||||||||
C0010/R0410 |
Cash and cash equivalents |
Notes and coin in circulation that are commonly used to make payments, and deposits exchangeable for currency on demand at par and which are directly usable for making payments by cheque, draft, giro order, direct debit/credit, or other direct payment facility, without penalty or restriction. Bank accounts shall not be netted off, thus only positive accounts shall be recognised in this item and bank overdrafts shown within liabilities unless where both legal right of offset and demonstrable intention to settle net exist. |
||||||||
C0010/R0420 |
Any other assets, not elsewhere shown |
This is the amount of any other assets not elsewhere already included within balance Sheet items. |
||||||||
C0010/R0500 |
Total assets |
This is the overall total amount of all assets. |
||||||||
Liabilities |
||||||||||
C0010/R0510 |
Technical provisions — non–life |
Sum of the technical provisions non–life. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the minimum capital requirement (‘MCR’). |
||||||||
C0010/R0520 |
Technical provisions — non–life (excluding health) |
This is the total amount of technical provisions for non — life business (excluding health). This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR. |
||||||||
C0010/R0530 |
Technical provisions — non–life (excluding health) — technical provisions calculated as a whole |
This is the total amount of technical provisions calculated as whole (replicable/hedgeable portfolio) for non — life business (excluding health). This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR. |
||||||||
C0010/R0540 |
Technical provisions — non–life (excluding health) — Best estimate |
This is the total amount of best estimate of technical provisions for non — life business (excluding health). Best estimate shall be disclosed gross of reinsurance. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR. |
||||||||
C0010/R0550 |
Technical provisions — non–life (excluding health) — Risk margin |
This is the total amount of risk margin of technical provisions for non — life business (excluding health). This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR. |
||||||||
C0010/R0560 |
Technical provisions — health (similar to non–life) |
This is the total amount of technical provisions for health (similar to non — life). This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR. |
||||||||
C0010/R0570 |
Technical provisions — health (similar to non — life) — technical provisions calculated as a whole |
This is the total amount of technical provisions calculated as a whole (replicable / hedgeable portfolio) for health (similar to non–life). This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
||||||||
C0010/R0580 |
Technical provisions — health(similar to non –life) — Best estimate |
This is the total amount of best estimate of technical provisions for health business (similar to non — life). Best estimate shall be disclosed gross of reinsurance. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
||||||||
C0010/R0590 |
Technical provisions — health (similar to non — life) — Risk margin |
This is the total amount of risk margin of technical provisions for health business (similar to non — life). This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
||||||||
C0010/R0600 |
Technical provisions — life (excluding index–linked and unit–linked) |
Sum of the technical provisions life (excluding index–linked and unit–linked). This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
||||||||
C0010/R0610 |
Technical provisions — health (similar to life) |
This is the total amount of technical provisions for health (similar to life) business. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
||||||||
C0010/R0620 |
Technical provisions — health (similar to life) — technical provisions calculated as a whole |
This is the total amount of technical provisions calculated as a whole (replicable / hedgeable portfolio) for health (similar to life) business. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
||||||||
C0010/R0630 |
Technical provisions — health (similar to life) — Best estimate |
This is the total amount of best estimate of technical provisions for health (similar to life) business. Best estimate shall be disclosed gross of reinsurance. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
||||||||
C0010/R0640 |
Technical provisions — health (similar to life) — Risk margin |
This is the total amount of risk margin of technical provisions for health (similar to life) business. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
||||||||
C0010/R0650 |
Technical provisions — life (excl. health and index–linked and unit–linked) |
This is the total amount of technical provisions for life (excluding health and index — linked and unit — linked) business. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
||||||||
C0010/R0660 |
Technical provisions — life (excl. health and index–linked and unit–linked) — technical provisions calculated as a whole |
This is the total amount of technical provisions calculated as a whole (replicable / hedgeable portfolio) for life (excluding health and index — linked and unit — linked) business. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
||||||||
C0010/R0670 |
Technical provisions — life (excl. health and index–linked and unit–linked) — Best estimate |
This is the total amount of best estimate of technical provisions for life (excluding health and index — linked and unit — linked) business. Best estimate shall be disclosed gross of reinsurance. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
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C0010/R0680 |
Technical provisions — life (excl. health and index–linked and unit–linked) — Risk margin |
This is the total amount of risk margin of technical provisions for life (excluding health and index — linked and unit — linked) business. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
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C0010/R0690 |
Technical provisions — index–linked and unit–linked |
This is the total amount of technical provisions for index — linked and unit — linked business. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
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C0010/R0700 |
Technical provisions — index–linked and unit–linked — technical provisions calculated as a whole |
This is the total amount of technical provisions calculated as a whole (replicable / hedgeable portfolio) for index — linked and unit — linked business. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
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C0010/R0710 |
Technical provisions — index–linked and unit–linked — Best estimate |
This is the total amount of best estimate of technical provisions for index — linked and unit — linked business. Best estimate shall be disclosed gross of reinsurance This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
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C0010/R0720 |
Technical provisions — index–linked and unit–linked — Risk margin |
This is the total amount of risk margin of technical provisions for index — linked and unit — linked business. This amount should include the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. |
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C0010/R0740 |
Contingent liabilities |
A contingent liability is defined as:
The amount of contingent liabilities recognised in the balance sheet should follow the criteria set in article 11 of the Delegated Regulation (EU) 2015/35. |
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C0010/R0750 |
Provisions other than technical provisions |
Liabilities of uncertain timing or amount, excluding the ones disclosed under ‘Pension benefit obligation’. The provisions are recognised as liabilities (assuming that a reliable estimate can be made) when they represent obligations and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations. |
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C0010/R0760 |
Pension benefit obligations |
This is the total net obligations related to employees' pension scheme. |
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C0010/R0770 |
Deposits from reinsurers |
Amounts (e.g. cash) received from reinsurer or deducted by the reinsurer according to the reinsurance contract. |
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C0010/R0780 |
Deferred tax liabilities |
Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences. |
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C0010/R0790 |
Derivatives |
A financial instrument or other contract with all three of the following characteristics:
Only derivative liabilities shall be disclosed on this row (i.e. derivatives with negative values as of the reporting date.) Derivatives assets shall be disclosed under C0010/R0190. Undertakings which do not value derivatives in their Local GAAP do not need to provide a financial statements value. |
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C0010/R0800 |
Debts owed to credit institutions |
Debts, such as mortgage and loans, owed to credit institutions, excluding bonds held by credit institutions (it is not possible for the undertaking to identify all the holders of the bonds that it issues) and subordinated liabilities. It This shall also include bank overdrafts. |
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C0010/R0810 |
Financial liabilities other than debts owed to credit institutions |
Financial liabilities including bonds issued by undertaking (held by credit institutions or not), structured notes issued by the undertaking itself and mortgage and loans due to other entities than credit institutions. Subordinated liabilities shall not be included here. |
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C0010/R0820 |
Insurance and intermediaries payables |
Amounts past due to policyholders, insurers and other business linked to insurance, but that are not technical provisions. Includes amounts past due to (re)insurance intermediaries (e.g. commissions due to intermediaries but not yet paid by the undertaking). Excludes loans & mortgages due to other insurance companies, if they only relate to financing and are not linked to insurance business (such loans and mortgages shall be disclosed as financial liabilities). It shall include payables from reinsurance accepted. |
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C0010/R0830 |
Reinsurance payables |
Amounts payable, past due to reinsurers (in particular current accounts) other than deposits linked to reinsurance business, that are not included in reinsurance recoverables. Includes payables to reinsurers that relate to ceded premiums. |
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C0010/R0840 |
Payables (trade, not insurance) |
This is the total amount trade payables, including amounts due to employees, suppliers, etc. and not insurance–related, parallel to receivables (trade, not insurance) on asset side; includes public entities. |
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C0010/R0850 |
Subordinated liabilities |
Subordinated liabilities are debts which rank after other specified debts when undertaking is liquidated. This is the total of subordinated liabilities classified as Basic Own Funds and those that are not included in Basic Own Funds. |
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C0010/R0860 |
Subordinated liabilities not in Basic Own Funds |
Subordinated liabilities are debts which rank after other specified debts when undertaking is liquidated. Other debts may be even more deeply subordinated. Only subordinated liabilities that are not classified in Basic Own Funds should be presented here. |
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C0010/R0870 |
Subordinated liabilities in Basic Own Funds |
Subordinated liabilities classified in Basic Own Funds. |
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C0010/R0880 |
Any other liabilities, not elsewhere shown |
This is the total of any other liabilities, not elsewhere already included in other Balance Sheet items. |
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C0010/R0900 |
Total liabilities |
This is the overall total amount of all liabilities. |
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C0010/R1000 |
Excess of assets over liabilities |
This is the total of undertaking's excess of assets over liabilities, valued in accordance with Solvency II valuation basis. Value of the assets minus liabilities. |
S.05.01. — Premiums, claims and expenses by line of business
General comments:
This section relates to annual disclosure of information for individual entities.
This template shall be disclosed from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but using SII lines of business. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re–valuation is required.
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ITEM |
INSTRUCTIONS |
Non–life insurance and reinsurance obligations |
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C0010 to C0120/R0110 |
Premiums written — Gross — Direct Business |
Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
C0010 to C0120/R0120 |
Premiums written — Gross — Proportional reinsurance accepted |
Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
C0130 to C0160/R0130 |
Premiums written — Gross — Non proportional reinsurance accepted |
Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
C0010 to C0160/R0140 |
Premiums written — Reinsurers' share |
Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
C0010 to C0160/R0200 |
Premiums written — net |
Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
C0010 to C0120/R0210 |
Premiums earned — Gross — Direct business |
Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance business. |
C0010 to C0120/R0220 |
Premiums earned — Gross — Proportional reinsurance accepted |
Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business. |
C0130 to C0160/R0230 |
Premiums earned — Gross — Non proportional reinsurance accepted |
Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business. |
C0010 to C0160/R0240 |
Premiums earned — reinsurers' share |
Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
C0010 to C0160/R0300 |
Premiums earned — Net |
Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
C0010 to C0120/R0310 |
Claims incurred Gross — Direct business |
Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from direct business. This shall exclude claims management expenses and the movement in provisions in claims management expenses. |
C0010 to C0120/R0320 |
Claims incurred Gross — Proportional reinsurance accepted |
Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from the gross proportional reinsurance accepted. This shall exclude claims management expenses and the movement in provisions in claims management expenses. |
C0130 to C0160/R0330 |
Claims incurred — Gross — Non proportional reinsurance accepted |
Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from the gross non proportional reinsurance accepted. This shall exclude claims management expenses and the movement in provisions in claims management expenses. |
C0010 to C0160/R0340 |
Claims incurred — Reinsurers' share |
Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: it is the reinsurer's share in the sum of the claims paid and the change in the provision for claims during the financial year. This shall exclude claims management expenses and the movement in provisions in claims management expenses. |
C0010 to C0160/R0400 |
Claims incurred — Net |
Claims incurred in the reporting period as defined in directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. This shall exclude claims management expenses and the movement in provisions in claims management expenses. |
C0010 to C0120/R0410 |
Changes in other technical provisions — Gross — Direct business |
Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross direct business. |
C0010 to C0120/R0420 |
Changes in other technical provisions — Gross — Proportional reinsurance accepted |
Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross proportional reinsurance accepted. |
C0130 to C0160/R0430 |
Changes in other technical provisions — Gross — Non– proportional reinsurance accepted |
Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross non– proportional reinsurance accepted. |
C0010 to C0160/R0440 |
Changes in other technical provisions — Reinsurers' share |
Changes in other technical provisions as defined in directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the amounts ceded to reinsurers. |
C0010 to C0160/R0500 |
Changes in other technical provisions — Net |
Changes in other technical provisions as defined in directive 91/674/EEC where applicable: the net amount of changes in other technical provisions represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
C0010 to C0160/R0550 |
Expenses incurred |
All technical expenses incurred by the undertaking during the reporting period, on accrual basis. |
C0200/R0110–R0550 |
Total |
Total for different items for all Lines of Business. |
C0200/R1200 |
Other expenses |
Other technical expenses not covered by above mentioned expenses and not split by lines of business. Should not include non–technical expenses such as tax, interest expenses, losses on disposals, etc. |
C0200/R1300 |
Total expenses |
Amount of all technical expenses |
Life insurance and reinsurance obligations |
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C0210 to C0280/R1410 |
Premiums written — Gross |
Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from gross business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. It includes both direct and reinsurance business. |
C0210 to C0280/R1420 |
Premiums written — Reinsurers' share |
Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
C0210 to C0280/R1500 |
Premiums written — net |
Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
C0210 to C0280/R1510 |
Premiums earned — Gross |
Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance and reinsurance accepted business. |
C0210 to C0280/R1520 |
Premiums earned — reinsurers' share |
Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
C0210 to C0280/R1600 |
Premiums earned — Net |
Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
C0210 to C0280/R1610 |
Claims incurred — Gross |