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Document 32023R0895

Commission Implementing Regulation (EU) 2023/895 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition and repealing Implementing Regulation (EU) 2015/2452 (Text with EEA relevance)

C/2023/2228

OJ L 120, 5.5.2023, p. 1597–1805 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

In force

ELI: http://data.europa.eu/eli/reg_impl/2023/895/oj

5.5.2023   

EN

Official Journal of the European Union

L 120/1597


COMMISSION IMPLEMENTING REGULATION (EU) 2023/895

of 4 April 2023

laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition and repealing Implementing Regulation (EU) 2015/2452

(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 the European Parliament and of the Council of 25 November 2009 on the taking up and pursuit of the business of Insurance and Reinsurance (Solvency II) (1), and in particular Article 56, fourth paragraph, and Article 256(5) thereof,

Whereas:

(1)

Commission Implementing Regulation (EU) 2015/2452 (2) specifies the procedures, formats and templates for the public disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition, as referred to in Article 51 of Directive 2009/138/EC.

(2)

The disclosure of information is an essential prerequisite for policyholder protection. Alignment between reporting and disclosure requirements should foster policyholder protection as well as risk-based supervision. To that end, changes to cross-border information and other areas in the context of updates to the reporting requirements should also be reflected in the disclosure requirements.

(3)

To improve quality, comparability and the readability of the disclosed information, the templates laid down in Implementing Regulation (EU) 2015/2452 concerning the solvency capital requirement should be updated. For undertakings using partial or full internal models to calculate their solvency capital requirements, those updated templates should display the diversification benefits between separate risk modules more comprehensively.

(4)

Disclosure requirements should not be excessively burdensome for undertakings. To that end, it is necessary to specify how disclosure requirements apply in a proportionate way without jeopardizing the quality of data to be provided by the undertaking.

(5)

In order to ensure that the disclosure requirements remain relevant and provide high quality information to policyholders and other stakeholders, it is necessary to substantially revise the disclosure templates laid down in Implementing Regulation (EU) 2015/2452. Given the extent of the changes, it is appropriate to repeal Implementing Regulation (EU) 2015/2452.

(6)

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

(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 advice of the Insurance and Reinsurance Stakeholder Group established by Article 37 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council (3).

(8)

Undertakings should be given sufficient time to implement the updated disclosure requirements. The date of application of this Regulation should therefore be deferred.

HAS ADOPTED THIS REGULATION:

Article 1

Public disclosure formats

When disclosing the information in accordance with this Regulation insurance and reinsurance undertakings shall express any figures reflecting monetary amounts in thousands of units.

Article 2

Reporting currency

1.   Unless otherwise required by the supervisory authority concerned, ‘reporting currency’, shall, for the purposes of this Regulation, mean any of the following:

(a)

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

(b)

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

2.   Insurance or reinsurance undertakings shall disclose figures reflecting monetary amounts in the reporting currency. They shall convert any other currency than the reporting currency into the reporting currency.

3.   When insurance or reinsurance undertakings express the value of any asset or liability denominated in a currency other than the reporting currency, they shall convert that value 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 insurance or reinsurance undertakings express the value of any income or expense in a currency other than the reporting currency, they shall convert that value in the reporting currency using the same basis of conversion as the one used for accounting purposes.

5.   Insurance or reinsurance undertakings shall calculate the conversion into the reporting currency by applying the exchange rate from the same source as the one used:

(a)

for the insurance or reinsurance undertaking’s financial statements in case of individual reporting;

(b)

for the consolidated financial statements in case of group reporting, unless otherwise required by the supervisory authority.

Article 3

Templates and instructions for the disclosure of the solvency and financial condition report of individual undertakings

Individual insurance and reinsurance undertakings shall, as part of the disclosure of their solvency and financial condition report, publicly disclose at least the following information by using the following templates and complying with the following instructions:

(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.04.05.21 of Annex I, specifying information on premiums, claims and expenses by country, following the instructions set out in section S.04.05 of Annex II 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 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 specified in Annex I to Delegated Regulation (EU) 2015/35;

(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 specified in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.12.01 of Annex II to this Regulation;

(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 to this regulation 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 to this Regulation;

(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 to this Regulation;

(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 to this Regulation;

(j)

template S.25.05.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using a partial internal model or a full internal model, following the instructions set out in section S.25.05 of Annex II to this Regulation;

(k)

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 to this Regulation;

(l)

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 to this Regulation.

Article 4

Templates and instructions for the disclosure of the solvency and financial condition report of groups

Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall, as part of the disclosure of their group solvency and financial condition report, publicly disclose at least the following information by using the following templates and complying with the following instructions:

(a)

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

(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 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 to Delegated Regulation (EU) 2015/35;

(c)

template S.05.02.04 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 to this Regulation;

(d)

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 to this Regulation;

(e)

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 to this Regulation;

(f)

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;

(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.25.05.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using a partial internal model or a full internal model, following the instructions set out in section S.25.05 of Annex III to this Regulation;

(h)

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 to this Regulation.

Article 5

References to other documents in the solvency and financial condition report

Where 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 made through references that lead directly to the information itself and not through references to a general document.

Article 6

Consistency of information

Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall be responsible for the quality of the information disclosed and shall ensure that the information disclosed is fully consistent with the information reported to the supervisory authorities.

Article 7

Means of disclosure of the group and single solvency and financial condition report

1.   Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall disclose the group and single solvency financial condition report on the website of the group.

2.   When the group or the insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies do not own and maintain a website but are members of a trade association, which does own and maintain a website, the group and single solvency and financial condition report shall, where permitted by that trade association, be disclosed by that association.

3.   Where insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies disclose the group and single solvency and financial condition report on a website in accordance with paragraph 1 or 2, that report shall remain available on that website for at least five years after the respective disclosure date.

4.   Where insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies undertakings do not disclose the group and single solvency and financial condition report on a website in accordance with paragraphs 1 and 2, they shall send an electronic copy of the report to any person who, within five years of the respective disclosure date requests the report. Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies undertakings shall send the report within 10 working days from that request.

5.   Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies undertakings shall, irrespective of whether the group and single solvency and financial condition report has been made available on a website in accordance with paragraph 1 or 2, send, to any person who so requests within two years of the respective disclosure date, a printed copy of the report within 20 working days from that request.

6.   Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall ensure submission of the group and single solvency and financial condition report, and any updated version of that report thereto, in electronic form to the supervisory authorities.

Article 8

Involvement of the subsidiaries in the single solvency and financial condition report

1.   Where 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, in accordance with Article 256(2) of Directive 2009/138/EC, 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 their subsidiaries shall be covered and how the subsidiaries’ administrative, management or supervisory body shall be involved in the drafting process and in the approval of the single solvency and financial condition report.

Article 9

Repeal of Implementing Regulation (EU) 2015/2452

Implementing Regulation (EU) 2015/2452 is repealed.

Article 10

Entry into force and date of application

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

It shall apply from 31 December 2023.

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

Done at Brussels, 4 April 2023.

For the Commission

The President

Ursula VON DER LEYEN


(1)  OJ L 335, 17.12.2009, p. 1.

(2)  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 (OJ L 347, 31.12.2015, p. 1285).

(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

 

Technical provisions calculated as a whole

R0530

 

Best Estimate

R0540

 

Risk margin

R0550

 

Technical provisions - health (similar to non-life)

R0560

 

Technical provisions calculated as a whole

R0570

 

Best Estimate

R0580

 

Risk margin

R0590

 

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

R0600

 

Technical provisions - health (similar to life)

R0610

 

Technical provisions calculated as a whole

R0620

 

Best Estimate

R0630

 

Risk margin

R0640

 

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

R0650

 

Technical provisions calculated as a whole

R0660

 

Best Estimate

R0670

 

Risk margin

R0680

 

Technical provisions – index-linked and unit-linked

R0690

 

Technical provisions calculated as a whole

R0700

 

Best Estimate

R0710

 

Risk margin

R0720

 

Contingent liabilities

R0740

 

Provisions other than technical provisions

R0750

 

Pension benefit obligations

R0760

 

Deposits from reinsurers

R0770

 

Deferred tax liabilities

R0780

 

Derivatives

R0790

 

Debts owed to credit institutions

R0800

 

Financial liabilities other than debts owed to credit institutions

R0810

 

Insurance & intermediaries payables

R0820

 

Reinsurance payables

R0830

 

Payables (trade, not insurance)

R0840

 

Subordinated liabilities

R0850

 

Subordinated liabilities not in Basic Own Funds

R0860

 

Subordinated liabilities in Basic Own Funds

R0870

 

Any other liabilities, not elsewhere shown

R0880

 

Total liabilities

R0900

 

Excess of assets over liabilities

R1000

 

S.04.05.21

Premiums, claims and expenses by country

Home country: Non-life insurance and reinsurance obligations

Country

R0010

 

 

 

 

 

Top 5 countries: non-life

 

Home country

 

C0010

C0020

 

Premiums written (gross)

 

 

 

 

Gross Written Premium (direct)

R0020

 

 

Gross Written Premium (proportional reinsurance)

R0021

 

 

Gross Written Premium (non-proportional reinsurance)

R0022

 

 

Premiums earned (gross)

 

 

 

Gross Earned Premium (direct)

R0030

 

 

Gross Earned Premium (proportional reinsurance)

R0031

 

 

Gross Earned Premium (non-proportional reinsurance)

R0032

 

 

Claims incurred (gross)

 

 

 

Claims incurred (direct)

R0040

 

 

Claims incurred (proportional reinsurance)

R0041

 

 

Claims incurred (non-proportional reinsurance)

R0042

 

 

Expenses incurred (gross)

 

 

 

Gross Expenses Incurred (direct)

R0050

 

 

Gross Expenses Incurred (proportional reinsurance)

R0051

 

 

Gross Expenses Incurred (non-proportional reinsurance)

R0052

 

 


Home country: Life insurance and reinsurance obligations

 

 

Country

R1010

 

 

 

 

Top 5 countries: non-life

 

 

 

Home country

 

 

 

C0030

C0040

 

Gross Written Premium

R1020

 

 

 

Gross Earned Premium

R1030

 

 

Claims incurred

R1040

 

 

Gross Expenses Incurred

R1050

 

 

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

 

 

 

 

 

 

 

 

 

Expenses incurred

R0550

 

 

 

 

 

 

 

 

 

Balance - other technical expenses/income

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

 

 

 

 

 

 

 

 

Expenses incurred

R0550

 

 

 

 

 

 

 

 

Balance - other technical expenses/income

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

 

 

 

 

 

 

 

 

 

Expenses incurred

R1900

 

 

 

 

 

 

 

 

 

Balance - other technical expenses/income

R2500

 

 

 

 

 

 

 

 

 

Total expenses

R2600

 

 

 

 

 

 

 

 

 

Total amount of surrenders

R2700

 

 

 

 

 

 

 

 

 

S.05.02.04

Premiums, claims and expenses by country

 

Home Country

Country (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

 

 

 

 

 

 

 

Expenses incurred

R0550

 

 

 

 

 

 

 

Other expenses

R1200

 

 

 

 

 

 

 

Total expenses

R1300

 

 

 

 

 

 

 


 

Home country

Country (by amount of gross premiums written) - life obligations

Total Top 5 and home country

C0150

C0160

C0170

C0180

C0190

C0200

C0210

 

R1400

 

 

 

 

 

 

 

 

C0220

C0230

C0240

C0250

C0260

C0270

C0280

Premiums written

 

 

 

 

 

 

 

 

Gross

R1410

 

 

 

 

 

 

 

Reinsurers' share

R1420

 

 

 

 

 

 

 

Net

R1500

 

 

 

 

 

 

 

Premiums earned

 

 

 

 

 

 

 

 

Gross

R1510

 

 

 

 

 

 

 

Reinsurers' share

R1520

 

 

 

 

 

 

 

Net

R1600

 

 

 

 

 

 

 

Claims incurred

 

 

 

 

 

 

 

 

Gross

R1610

 

 

 

 

 

 

 

Reinsurers' share

R1620

 

 

 

 

 

 

 

Net

R1700

 

 

 

 

 

 

 

Expenses incurred

R1900

 

 

 

 

 

 

 

Balance - other technical expenses/income

R2500

 

 

 

 

 

 

 

Total expenses

R2600

 

 

 

 

 

 

 

Total amount of surrenders

R2700

 

 

 

 

 

 

 

S.12.01.02

Life and Health SLT Technical Provisions

 

Insurance with profit participation

Index-linked and unit-linked insurance

 

Contracts without options and guarantees

Contracts with options or guarantees

C0020

C0030

C0040

C0050

Technical provisions calculated as a whole

R0010

 

 

 

 

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

R0090

 

 

 

 

Risk Margin

R0100

 

 

 

 

Technical provisions - total

R0200

 

 

 

 

Expected profits included in future premiums (EPIFP)

R0370

 

 

 

 


 

Other life insurance

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

Accepted reinsurance

 

Contracts without options and guarantees

Contracts with options or guarantees

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 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

R0090

 

 

 

 

 

Risk Margin

R0100

 

 

 

 

 

Technical provisions - total

R0200

 

 

 

 

 


 

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

Health insurance (direct business)

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

 

Contracts without options and guarantees

Contracts with options or guarantees

C0150

C0160

C0170

C0180

C0190

Technical provisions calculated as a whole

R0010

 

 

 

 

 

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

R0090

 

 

 

 

 

Risk Margin

R0100

 

 

 

 

 

Technical provisions - total

R0200

 

 

 

 

 


 

Health reinsurance (reinsurance accepted)

Total (Health similar to life insurance)

C0200

C0210

Technical provisions calculated as a whole

R0010

 

 

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

R0090

 

 

Risk Margin

R0100

 

 

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

C0020

C0030

C0040

C0050

C0060

C0070

Technical provisions calculated as a whole

R0010

 

 

 

 

 

 

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

R0050

 

 

 

 

 

 

Technical provisions calculated as a sum of BE and RM

 

 

 

 

 

 

 

Best estimate

 

 

 

 

 

 

 

Premium provisions

 

 

 

 

 

 

 

Gross

R0060

 

 

 

 

 

 

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

R0140

 

 

 

 

 

 

Net Best Estimate of Premium Provisions

R0150

 

 

 

 

 

 

Claims provisions

 

 

 

 

 

 

 

Gross

R0160

 

 

 

 

 

 

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

R0240

 

 

 

 

 

 

Net Best Estimate of Claims Provisions

R0250

 

 

 

 

 

 

Total Best estimate — gross

R0260

 

 

 

 

 

 

Total Best estimate — net

R0270

 

 

 

 

 

 

Risk margin

R0280

 

 

 

 

 

 

Technical provisions — total

 

 

 

 

 

 

 

Technical provisions — total

R0320

 

 

 

 

 

 

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

R0330

 

 

 

 

 

 

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

R0340

 

 

 

 

 

 


 

Direct business and accepted proportional reinsurance

Fire and other damage to property insurance

General liability insurance

Credit and suretyship insurance

Legal expenses insurance

Assistance

Miscellaneous financial loss

C0080

C0090

C0100

C0110

C0120

C0130

Technical provisions calculated as a whole

R0010

 

 

 

 

 

 

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

R0050

 

 

 

 

 

 

Technical provisions calculated as a sum of BE and RM

 

 

 

 

 

 

 

Best estimate

 

 

 

 

 

 

 

Premium provisions

 

 

 

 

 

 

 

Gross

R0060

 

 

 

 

 

 

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

R0140

 

 

 

 

 

 

Net Best Estimate of Premium Provisions

R0150

 

 

 

 

 

 

Claims provisions

 

 

 

 

 

 

 

Gross

R0160

 

 

 

 

 

 

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

R0240

 

 

 

 

 

 

Net Best Estimate of Claims Provisions

R0250

 

 

 

 

 

 

Total Best estimate - gross

R0260

 

 

 

 

 

 

Total Best estimate - net

R0270

 

 

 

 

 

 

Risk margin

R0280

 

 

 

 

 

 

Technical provisions - total

 

 

 

 

 

 

 

Technical provisions - total

R0320

 

 

 

 

 

 

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

R0330

 

 

 

 

 

 

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

R0340

 

 

 

 

 

 


 

Accepted non-proportional reinsurance

Total Non-Life obligation

Non-proportional health reinsurance

Non-proportional casualty reinsurance

Non-proportional marine, aviation and transport reinsurance

Non-proportional property reinsurance

C0140

C0150

C0160

C0170

C0180

Technical provisions calculated as a whole

R0010

 

 

 

 

 

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

R0050

 

 

 

 

 

Technical provisions calculated as a sum of BE and RM

 

 

 

 

 

 

Best estimate

 

 

 

 

 

 

Premium provisions

 

 

 

 

 

 

Gross

R0060

 

 

 

 

 

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

R0140

 

 

 

 

 

Net Best Estimate of Premium Provisions

R0150

 

 

 

 

 

Claims provisions

 

 

 

 

 

 

Gross

R0160

 

 

 

 

 

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

R0240

 

 

 

 

 

Net Best Estimate of Claims Provisions

R0250

 

 

 

 

 

Total Best estimate - gross

R0260

 

 

 

 

 

Total Best estimate - net

R0270

 

 

 

 

 

Risk margin

R0280

 

 

 

 

 

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

Accident year / Underwriting year

Z0020


Gross Claims Paid (non-cumulative) - Development year (absolute amount). Total Non-Life Business

 

0

1

2

3

4

5

6

7

8

9

10 & +

C0010

C0020

C0030

C0040

C0050

C0060

C0070

C0080

C0090

C0100

C0110

Prior

R0100

 

 

 

 

 

 

 

 

 

 

 

N-9

R0160

 

 

 

 

 

 

 

 

 

 

 

N-8

R0170

 

 

 

 

 

 

 

 

 

 

 

N-7

R0180

 

 

 

 

 

 

 

 

 

 

 

N-6

R0190

 

 

 

 

 

 

 

 

 

 

 

N-5

R0200

 

 

 

 

 

 

 

 

 

 

 

N-4

R0210

 

 

 

 

 

 

 

 

 

 

 

N-3

R0220

 

 

 

 

 

 

 

 

 

 

 

N-2

R0230

 

 

 

 

 

 

 

 

 

 

 

N-1

R0240

 

 

 

 

 

 

 

 

 

 

 

N

R0250

 

 

 

 

 

 

 

 

 

 

 


Gross Claims Paid (non-cumulative) - Current year, sum of years (cumulative). Total Non-Life Business

 

In Current year

Sum of years (cumulative)

C0170

C0180

Prior

R0100

 

 

N-9

R0160

 

 

N-8

R0170

 

 

N-7

R0180

 

 

N-6

R0190

 

 

N-5

R0200

 

 

N-4

R0210

 

 

N-3

R0220

 

 

N-2

R0230

 

 

N-1

R0240

 

 

N

R0250

 

 

Total

R0260

 

 


 

0

1

2

3

4

5

6

7

8

9

10 & +

C0200

C0210

C0220

C0230

C0240

C0250

C0260

C0270

C0280

C0290

C0300

Prior

R0100

 

 

 

 

 

 

 

 

 

 

 

N-9

R0160

 

 

 

 

 

 

 

 

 

 

 

N-8

R0170

 

 

 

 

 

 

 

 

 

 

 

N-7

R0180

 

 

 

 

 

 

 

 

 

 

 

N-6

R0190

 

 

 

 

 

 

 

 

 

 

 

N-5

R0200

 

 

 

 

 

 

 

 

 

 

 

N-4

R0210

 

 

 

 

 

 

 

 

 

 

 

N-3

R0220

 

 

 

 

 

 

 

 

 

 

 

N-2

R0230

 

 

 

 

 

 

 

 

 

 

 

N-1

R0240

 

 

 

 

 

 

 

 

 

 

 

N

R0250

 

 

 

 

 

 

 

 

 

 

 


Gross discounted Best Estimate Claims Provisions - Current year, sum of years (cumulative). Total Non-Life Business

 

Year end (discounted data)

C0360

Prior

R0100

 

N-9

R0160

 

N-8

R0170

 

N-7

R0180

 

N-6

R0190

 

N-5

R0200

 

N-4

R0210

 

N-3

R0220

 

N-2

R0230

 

N-1

R0240

 

N

R0250

 

Total

R0260

 

S.22.01.21

Impact of long term guarantees measures and transitionals

 

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 measures and transitionals

 

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 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

Tier 1 - unrestricted

Tier 1 - restricted

Tier 2

Tier 3

C0010

C0020

C0030

C0040

C0050

Total ancillary own funds

R0400

 

 

 

 

 

Available and eligible own funds

 

 

 

 

 

 

Total available own funds to meet the SCR

R0500

 

 

 

 

 

Total available own funds to meet the MCR

R0510

 

 

 

 

 

Total eligible own funds to meet the SCR

R0540

 

 

 

 

 

Total eligible own funds to meet the MCR

R0550

 

 

 

 

 

SCR

R0580

 

 

 

 

 

MCR

R0600

 

 

 

 

 

Ratio of Eligible own funds to SCR

R0620

 

 

 

 

 

Ratio of Eligible own funds to MCR

R0640

 

 

 

 

 


 

 

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

 

 

 

 

 

 

Ordinary share capital (gross of own shares)

R0010

 

 

 

 

 

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

R0020

 

 

 

 

 

Share premium account related to ordinary share capital

R0030

 

 

 

 

 

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

R0040

 

 

 

 

 

Subordinated mutual member accounts

R0050

 

 

 

 

 

Non-available subordinated mutual member accounts to be deducted at group level

R0060

 

 

 

 

 

Surplus funds

R0070

 

 

 

 

 

Non-available surplus funds to be deducted at group level

R0080

 

 

 

 

 

Preference shares

R0090

 

 

 

 

 

Non-available preference shares to be deducted at group level

R0100

 

 

 

 

 

Share premium account related to preference shares

R0110

 

 

 

 

 

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

R0120

 

 

 

 

 

Reconciliation reserve

R0130

 

 

 

 

 

Subordinated liabilities

R0140

 

 

 

 

 

Non-available subordinated liabilities to be deducted 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 to be deducted at the group level

R0170

 

 

 

 

 

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

R0180

 

 

 

 

 

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

R0190

 

 

 

 

 

Minority interests

R0200

 

 

 

 

 

Non-available minority interests to be deducted at group level

R0210

 

 

 

 

 

Own funds from the financial statements that should not be represented by the 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

 

 

 

 

 

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

R0240

 

 

 

 

 

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

R0250

 

 

 

 

 

Deduction for participations included via Deduction and Aggregation method (D&A) when a combination of methods are used

R0260

 

 

 

 

 

Total of non-available own fund items to be deducted

R0270

 

 

 

 

 

Total deductions

R0280

 

 

 

 

 


 

Total

Tier 1 - unrestricted

Tier 1 - restricted

Tier 2

Tier 3

C0010

C0020

C0030

C0040

C0050

Total basic own funds after deductions

R0290

 

 

 

 

 

Ancillary own funds

 

 

 

 

 

 

Unpaid and uncalled ordinary share capital callable on demand

R0300

 

 

 

 

 

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

R0310

 

 

 

 

 

Unpaid and uncalled preference shares callable on demand

R0320

 

 

 

 

 

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

R0330

 

 

 

 

 

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

R0340

 

 

 

 

 

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

R0350

 

 

 

 

 

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

R0360

 

 

 

 

 

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

R0370

 

 

 

 

 

Non available ancillary own funds to be dedcuted at group level

R0380

 

 

 

 

 

Other ancillary own funds

R0390

 

 

 

 

 

Total ancillary own funds

R0400

 

 

 

 

 

Own funds of other financial sectors

 

 

 

 

 

 

Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies - total

R0410

 

 

 

 

 

Institutions for occupational retirement provision

R0420

 

 

 

 

 

Non regulated undertakings carrying out financial activities

R0430

 

 

 

 

 

Total own funds of other financial sectors

R0440

 

 

 

 

 

Own funds when using the D&A, exclusively or in combination with 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 part of the 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 part of the 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 total group SCR (including own funds from other financial sector and from the undertakings included via D&A)

R0660

 

 

 

 

 

Total Group SCR

R0680

 

 

 

 

 

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

R0690

 

 

 

 

 


 

C0060

 

Reconciliation reserve

 

 

 

Excess of assets over liabilities

R0700

 

 

Own shares (held directly and indirectly)

R0710

 

 

Foreseeable dividends, distributions and charges

R0720

 

 

Other basic own fund items

R0730

 

 

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

R0740

 

 

Other non available own funds

R0750

 

 

Reconciliation reserve

R0760

 

 

Expected profits

 

 

 

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

R0770

 

 

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

R0780

 

 

Total Expected profits included in future premiums (EPIFP)

R0790

 

 

S.25.01.21

Solvency Capital Requirement - for undertakings on Standard Formula

Basic Solvency Capital Requirement

Gross solvency capital requirement

Simplifications

C0110

C0120

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

 

 


Basic Solvency Capital Requirement (USP)

 

USP

C0090

Life underwriting risk

R0030

 

Health underwriting risk

R0040

 

Non-life underwriting risk

R0050

 


Calculation of Solvency Capital Requirement

 

Value

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

 

of which, capital add-ons already set - Article 37 (1) Type a

R0211

 

of which, capital add-ons already set - Article 37 (1) Type b

R0212

 

of which, capital add-ons already set - Article 37 (1) Type c

R0213

 

of which, capital add-ons already set - Article 37 (1) Type d

R0214

 

Solvency capital requirement

R0220

 

Other information on SCR

 

 

Capital requirement for duration-based equity risk sub-module

R0400

 

Total amount of Notional Solvency Capital Requirements for remaining part

R0410

 

Total amount of Notional Solvency Capital Requirements for ring fenced funds

R0420

 

Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios

R0430

 

Diversification effects due to RFF nSCR aggregation for article 304

R0440

 


Approach to tax rate

 

Yes/No

C0109

Approach based on average tax rate

R0590

 


Calculation of loss absorbing capacity of deferred taxes

 

LAC DT

C0130

LAC DT

R0640

 

LAC DT justified by reversion of deferred tax liabilities

R0650

 

LAC DT justified by reference to probable future taxable economic profit

R0660

 

LAC DT justified by carry back, current year

R0670

 

LAC DT justified by carry back, future years

R0680

 

Maximum LAC DT

R0690

 

S.25.01.22

Solvency Capital Requirement - for groups on Standard Formula

Basic Solvency Capital Requirement

 

Gross solvency capital requirement

Simplifications

C0110

C0120

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

 

 


Basic Solvency Capital Requirement (USP)

 

USP

C0090

Life underwriting risk

R0030

 

Health underwriting risk

R0040

 

Non-life underwriting risk

R0050

 


Calculation of Solvency Capital Requirement

 

Value

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 calculated on the basis of Art. 336 (a) of Delegated Regulation (EU) 2015/35, excluding capital add–on

R0200

 

Capital add-ons already set

R0210

 

of which, capital add-ons already set - Article 37 (1) Type a

R0211

 

of which, capital add-ons already set - Article 37 (1) Type b

R0212

 

of which, capital add-ons already set - Article 37 (1) Type c

R0213

 

of which, capital add-ons already set - Article 37 (1) Type d

R0214

 

Consolidated Group SCR

R0220

 

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 undertakings carrying out financial activities

R0530

 

Capital requirement for non-controlled participation

R0540

 

Capital requirement for residual related undertakings

R0550

 

Capital requirement for collective investment undertakings or investment packaged as funds

R0555

 

Overall SCR

 

 

SCR for undertakings included via D&A method

R0560

 

Total group solvency capital requirement

R0570

 

S.25.05.21

Solvency Capital Requirement - for undertakings using an internal model (partial or full)

Solvency Capital Requirement information

 

Solvency Capital Requirement

Amount modelled

USP

Simplifications

C0010

C0070

C0090

C0120

Risk type

 

 

 

 

 

Total diversification

R0020

 

 

 

 

Total diversified risk before tax

R0030

 

 

 

 

Total diversified risk after tax

R0040

 

 

 

 

Total market & credit risk

R0070

 

 

 

 

Market & Credit risk - diversified

R0080

 

 

 

 

Credit event risk not covered in market & credit risk

R0190

 

 

 

 

Credit event risk not covered in market & credit risk - diversified

R0200

 

 

 

 

Total Business risk

R0270

 

 

 

 

Total Business risk - diversified

R0280

 

 

 

 

Total Net Non-life underwriting risk

R0310

 

 

 

 

Total Net Non-life underwriting risk - diversified

R0320

 

 

 

 

Total Life & Health underwriting risk

R0400

 

 

 

 

Total Life & Health underwriting risk - diversified

R0410

 

 

 

 

Total Operational risk

R0510

 

 

 

 

Total Operational risk - diversified

R0520

 

 

 

 

Other risk

R0530

 

 

 

 


Calculation of Solvency Capital Requirement

 

C0100

Total undiversified components

R0110

 

Diversification

R0060

 

Adjustment due to RFF/MAP nSCR aggregation

R0120

 

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

R0160

 

Solvency capital requirement excluding capital add-on

R0200

 

Capital add-ons already set

R0210

 

Capital add-ons already set - Article 37 (1) Type a

R0211

 

Capital add-ons already set - Article 37 (1) Type b

R0212

 

Capital add-ons already set - Article 37 (1) Type c

R0213

 

Capital add-ons already set - Article 37 (1) Type d

R0214

 

Solvency capital requirement

R0220

 

Other information on SCR

 

 

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

R0300

 

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

R0310

 

Capital requirement for duration-based equity risk sub-module

R0400

 

Total amount of Notional Solvency Capital Requirements for remaining part

R0410

 

Total amount of Notional Solvency Capital Requirement for ring fenced funds

R0420

 

Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios

R0430

 

Diversification effects due to RFF nSCR aggregation for article 304

R0440

 

Method used to calculate the adjustment due to RFF nSCR aggregation

R0450

 

Net future discretionary benefits

R0460

 

S.25.02.21.04

Approach to tax rate

 

Yes/No

C0109

Approach based on average tax rate

R0590

 


S.25.02.21.05

Calculation of loss absorbing capacity of deferred taxes

 

LAC DT

C0130

Amount/estimate of LAC DT

R0640

 

Amount/estimate of LAC DT justified by reversion of deferred tax liabilities

R0650

 

Amount/estimate of LAC DT justified by reference to probable future taxable economic profit

R0660

 

Amount/estimate of AC DT justified by carry back, current year

R0670

 

Amount/estimate of LAC DT justified by carry back, future years

R0680

 

Amount/estimate of Maximum LAC DT

R0690

 

S.25.05.22

Solvency Capital Requirement - for groups using an internal model (partial or full)

 

Solvency Capital Requirement

Amount modelled

USP

Simplifications

C0010

C0070

C0090

C0120

Risk type

 

 

 

 

 

Total diversification

R0020

 

 

 

 

Total diversified risk before tax

R0030

 

 

 

 

Total diversified risk after tax

R0040

 

 

 

 

Total market & credit risk

R0070

 

 

 

 

Market & Credit risk - diversified

R0080

 

 

 

 

Credit event risk not covered in market & credit risk

R0190

 

 

 

 

Credit event risk not covered in market & credit risk - diversified

R0200

 

 

 

 

Total Business risk

R0270

 

 

 

 

Total Business risk - diversified

R0280

 

 

 

 

Total Net Non-life underwriting risk

R0310

 

 

 

 

Total Net Non-life underwriting risk - diversified

R0320

 

 

 

 

Total Life & Health underwriting risk

R0400

 

 

 

 

Total Life & Health underwriting risk - diversified

R0410

 

 

 

 

Total Operational risk

R0510

 

 

 

 

Total Operational risk - diversified

R0520

 

 

 

 

Other risk

R0530

 

 

 

 


Calculation of Solvency Capital Requirement

 

C0100

Total undiversified components

R0110

 

Diversification

R0060

 

Adjustment due to RFF/MAP nSCR aggregation

R0120

 

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

R0160

 

Solvency capital requirement calculated on the basis of Art. 336 (a) of Delegated Regulation (EU) 2015/35, excluding capital add–on

R0200

 

Capital add-ons already set

R0210

 

Capital add-ons already set - Article 37 (1) Type a

R0211

 

Capital add-ons already set - Article 37 (1) Type b

R0212

 

Capital add-ons already set - Article 37 (1) Type c

R0213

 

Capital add-ons already set - Article 37 (1) Type d

R0214

 

Consolidated Group SCR

R0220

 

Other information on SCR

 

 

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

R0300

 

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

R0310

 

Capital requirement for duration-based equity risk sub-module

R0400

 

Total amount of Notional Solvency Capital Requirements for remaining part

R0410

 

Total amount of Notional Solvency Capital Requirement for ring fenced funds

R0420

 

Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios

R0430

 

Diversification effects due to RFF nSCR aggregation for article 304

R0440

 

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 undertakings carrying out financial activities

R0530

 

Capital requirement for non-controlled participation

R0540

 

Capital requirement for residual related undertakings

R0550

 

Capital requirement for collective investment undertakings or investment packaged as funds

R0555

 

Overall SCR

 

 

SCR for undertakings included via D&A method

R0560

 

Total group solvency capital requirement

R0570

 

S.28.01.01

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

Linear formula component for non-life insurance and reinsurance obligations

 

MCR components

C0010

MCRNL Result

R0010

 


 

Background information

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

 


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

 

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

 

Minimum Capital Requirement

R0400

 

S.28.02.01

Minimum capital Requirement - Both life and non-life insurance activity

 

MCR components

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

 

 


 

Background information

Non-life activities

Life activities

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