EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 02015R2450-20200607
Commission Implementing Regulation (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)Text with EEA relevance
Consolidated text: Commission Implementing Regulation (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)Text with EEA relevance
Commission Implementing Regulation (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)Text with EEA relevance
ELI: http://data.europa.eu/eli/reg_impl/2015/2450/2020-06-07
02015R2450 — EN — 07.06.2020 — 005.001
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
|
COMMISSION IMPLEMENTING REGULATION (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (OJ L 347 31.12.2015, p. 1) |
Amended by:
|
|
|
Official Journal |
||
|
No |
page |
date |
||
|
COMMISSION IMPLEMENTING REGULATION (EU) 2016/1868 of 20 October 2016 |
L 286 |
35 |
21.10.2016 |
|
|
COMMISSION IMPLEMENTING REGULATION (EU) 2017/2189 of 24 November 2017 |
L 310 |
3 |
25.11.2017 |
|
|
COMMISSION IMPLEMENTING REGULATION (EU) 2018/1844 of 23 November 2018 |
L 299 |
5 |
26.11.2018 |
|
|
COMMISSION IMPLEMENTING REGULATION (EU) 2019/2103 of 27 November 2019 |
L 318 |
13 |
10.12.2019 |
|
|
COMMISSION IMPLEMENTING REGULATION (EU) 2020/657 of 15 May 2020 |
L 155 |
1 |
18.5.2020 |
|
COMMISSION IMPLEMENTING REGULATION (EU) 2015/2450
of 2 December 2015
laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council
(Text with EEA relevance)
CHAPTER I
GENERAL PROVISIONS AND SUPERVISORY REPORTING REQUIREMENTS
Article 1
Subject matter
This Regulation lays down implementing technical standards on regular supervisory reporting by establishing the templates for the submission of information to the supervisory authorities referred to in Article 35(1) and (2) of Directive 2009/138/EC for individual insurance and reinsurance undertakings and in Article 244(2) and Article 245(2) of Directive 2009/138/EC for groups.
Article 2
Supervisory reporting formats
Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit the information referred to in this Regulation in the data exchange formats and representations determined by the supervisory authorities or by the group supervisor and in accordance with the following specifications:
data points with the data type ‘monetary’ shall be expressed in units with no decimals with the exception of templates S.06.02, S.08.01, S.08.02 and S.11.01, which shall be expressed in units with two decimals;
data points with the data type ‘percentage’ shall be expressed as per unit with four decimals;
data points with the data type ‘integer’ shall be expressed in units with no decimals;
all data points shall be expressed as positive values except in the following cases:
they are of an opposite nature from the natural amount of the item;
the nature of the data point allows for positive and negative values to be reported;
a different reporting format is required by the respective instructions set out in the Annexes.
Article 3
Currency
1. For the purposes of this Regulation ‘reporting currency’, unless otherwise required by the supervisory authority, shall be:
for individual reporting, the currency used for the preparation of the insurance or reinsurance undertaking's financial statements;
for group reporting, the currency used for the preparation of the consolidated financial statements.
2. Data points with the data type ‘monetary’ shall be reported in the reporting currency, which requires the conversion of any other currency into the reporting currency unless otherwise stated in this Regulation.
3. When expressing the value of any asset or liability denominated in a currency other than the reporting currency, the value shall be converted into the reporting currency as if the conversion had taken place at the closing rate on the last day for which the appropriate rate is available in the reporting period to which the asset or liability relates.
4. When expressing the value of any income or expense, the value shall be converted into the reporting currency using such basis of conversion as that used for accounting purposes.
4a. When expressing the values of historical data denominated in a currency other than the reporting currency, such values related to previous reporting periods shall be converted into the reporting currency based on the closing rate on the last day of the period being reported for which the conversion rate is available.
5. The conversion into the reporting currency shall be calculated by applying the exchange rate from the same source as that used for the insurance or reinsurance undertaking's financial statements in the case of individual reporting or for the consolidated financial statements in the case of group reporting, unless otherwise required by the supervisory authority.
Article 4
Re-submission of data
Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall re-submit as soon as practicable the information reported using the templates referred to in this Regulation when the information originally reported has materially changed in relation to the same reporting period after the last submission to the supervisory authorities or to the group supervisor.
CHAPTER II
QUANTITATIVE REPORTING TEMPLATES FOR INDIVIDUAL UNDERTAKINGS
Article 5
Quantitative templates for the opening information for individual undertakings
Insurance and reinsurance undertakings shall submit the information referred to in Article 314(1)(a) and (c) of Commission Delegated Regulation (EU) 2015/35 using the following templates:
template S.01.01.03 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex II;
template S.01.02.01 of Annex I, specifying basic information on the undertaking and the content of reporting in general, following the instructions set out in section S.01.02 of Annex II;
template S.01.03.01 of Annex I, specifying basic information on the ring-fenced funds and matching adjustment portfolios, following the instructions set out in section S.01.03 of Annex II;
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;
template S.23.01.01 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex II;
where the undertaking uses the standard formula for the calculation of the Solvency Capital Requirement, template S.25.01.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex II;
where the undertaking uses the standard formula and a partial internal model for the calculation of the Solvency Capital Requirement, template S.25.02.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.02 of Annex II;
where the undertaking uses a full internal model for the calculation of the Solvency Capital Requirement, template S.25.03.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.03 of Annex II;
where insurance and reinsurance undertakings are engaged in only life or only non-life insurance or reinsurance activity, template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.01 of Annex II;
where insurance undertakings are engaged in both life and non-life insurance activity, template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.02 of Annex II.
Article 6
Quarterly quantitative templates for individual undertakings
1. Insurance and reinsurance undertakings shall submit quarterly, unless the scope or frequency of the reporting is limited in accordance with Article 35(6) of Directive 2009/138/EC, the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:
template S.01.01.02 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex II;
template S.01.02.01 of Annex I, specifying basic information on the undertaking and the content of reporting in general, following the instructions set out in section S.01.02 of Annex II;
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;
template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses applying the valuation and recognition principles used in the undertaking's financial statements for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.05.01 of Annex II to this Regulation;
template S.06.02.01 of Annex I, providing an item–by-item list of assets, following the instructions set out in section S.06.02 of Annex II and using the Complementary Identification Code (‘CIC code’) as set out in Annex V and defined in Annex VI;
where the ratio of collective investments held by the undertaking to total investments is higher than 30 %, template S.06.03.01 of Annex I, providing information on the look-through of all collective investments held by the undertaking, following the instructions set out in section S.06.03 of Annex II;
template S.08.01.01 of Annex I, providing an item-by-item list of open positions of derivatives, following the instructions set out in section S.08.01 of Annex II and using the CIC code as set out in Annex V and defined in Annex VI;
template S.08.02.01 of Annex I, providing an item-by-item list of derivatives closed during the reporting period, following the instructions set out in section S.08.02 of Annex II and using the CIC code as set out in Annex V and defined in Annex VI;
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;
template S.17.01.02 of Annex I, specifying information on non-life technical provisions for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.17.01 of Annex II to this Regulation;
template S.23.01.01 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex II;
where insurance and reinsurance undertakings are engaged in only life or only non-life insurance or reinsurance activity, template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.01 of Annex II;
where insurance undertakings are engaged in both life and non-life insurance activity, template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.02 of Annex II.
2. For the purposes of point (f) of paragraph 1, the ratio of collective investments held by the undertaking to total investments shall be determined by the sum of items C0010/R0180, collective investment undertakings included in item C0010/R0220 and collective investment undertakings included in item C0010/R0090 of template S.02.01.02, divided by the sum of items C0010/R0070 and C0010/R0220 of template S.02.01.02.
Article 7
Simplifications allowed on quarterly reporting for individual undertakings
1. With regard to the information referred to in point (c) of Article 6(1), quarterly measurements may rely on estimates and estimation methods to a greater extent than measurements of annual financial data. The measurement procedures for the quarterly reporting shall be designed to ensure that the resulting information is reliable and complies with the standards laid down in Directive 2009/138/EC and that all material information that is relevant for the understanding of the data is reported.
2. When submitting the information referred to in points (i) and (j) of Article 6(1), insurance and reinsurance undertakings may apply simplified methods in the calculation of the technical provisions.
Article 8
Annual quantitative templates for individual undertakings — Basic information and content of submission
Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:
template S.01.01.01 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex II;
template S.01.02.01 of Annex I, specifying basic information on the undertaking and the content of the reporting in general, following the instructions set out in section S.01.02 of Annex II;
template S.01.03.01 of Annex I, specifying basic information on the ring-fenced funds and matching adjustment portfolios, following the instructions set out in section S.01.03 of Annex II.
Article 9
Annual quantitative templates for individual undertakings — Balance sheet and other general information
Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:
template S.02.01.01 of Annex I, specifying balance sheet information using the valuation in accordance with Article 75 of Directive 2009/138/EC and the valuation following the undertaking's financial statements, following the instructions set out in section S.02.01 of Annex II to this Regulation;
template S.02.02.01 of Annex I, specifying information on assets and liabilities by currency, following the instructions set out in section S.02.02 of Annex II;
template S.03.01.01 of Annex I, specifying general information on off-balance sheet items, following the instructions set out in section S.03.01 of Annex II;
template S.03.02.01 of Annex I, providing a list of off-balance sheet unlimited guarantees received, following the instructions set out in section S.03.02 of Annex II;
template S.03.03.01 of Annex I, providing a list of off-balance sheet unlimited guarantees provided, following the instructions set out in section S.03.03 of Annex II;
template S.04.01.01 of Annex I, specifying information on activity by country, including EEA and non-EEA, applying the valuation and recognition principles used in the undertaking's financial statements for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.04.01 of Annex II to this Regulation;
template S.04.02.01 of Annex I, specifying information on class 10 in Part A of Annex I of Directive 2009/138/EC, excluding carrier's liability, following the instructions set out in section S.04.02 of Annex II to this Regulation;
template S.05.01.01 of Annex I, specifying information on premiums, claims and expenses applying the valuation and recognition principles used in the undertaking's financial statements for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.05.01 of Annex II to this Regulation;
template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country, applying the valuation and recognition principles used in the undertaking's financial statements, following the instructions set out in section S.05.02 of Annex II.
Article 10
Annual quantitative templates for individual undertakings — Investments information
Insurance and reinsurance undertakings shall submit annually, unless exempted under Article 35(7) of Directive 2009/138/EC in relation to a specific template, the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:
where the undertaking is exempted from the annual submission of information in templates S.06.02.01 or S.08.01.01 in accordance with Article 35(7) of Directive 2009/138/EC, template S.06.01.01 of Annex I to this Regulation, providing summary information of assets, following the instructions set out in section S.06.01 of Annex II to this Regulation;
where the undertaking is exempted from reporting the template S.06.02.01 in relation to the last quarter in accordance with Article 35(6) of Directive 2009/138/EC, template S.06.02.01 of Annex I to this Regulation, providing an item-by-item list of assets, following the instructions set out in section S.06.02 of Annex II to this Regulation and using the CIC code as set out in Annex V and defined in Annex VI to this Regulation;
where the undertaking is exempted from reporting the template S.06.03.01 in relation to the last quarter in accordance with Article 35(6) of Directive 2009/138/EC or has not reported it quarterly because the ratio of collective investments held by the undertaking to total investments, as referred to in Article 6(1)(f) of this Regulation, is not higher than 30 %, template S.06.03.01 of Annex I to this Regulation, providing information on the look-through of all collective investments held by the undertakings, following the instructions set out in section S.06.03 of Annex II to this Regulation;
where the value of structured products, determined as the sum of assets classified in categories 5 and 6, as defined in Annex V, represents more than 5 % of the total investments as reported in items C0010/R0070 and C0010/R0220 of template S.02.01.01, template S.07.01.01 of Annex I, providing an item-by-item list of structured products, following the instructions set out in section S.07.01 of Annex II;
where the undertakings are exempted from reporting the template S.08.01.01 in relation to the last quarter in accordance with Article 35(6) of Directive 2009/138/EC, template S.08.01.01 of Annex I to this Regulation, providing an item-by-item list of open positions of derivatives, following the instructions set out in section S.08.01 of Annex II to this Regulation and using the CIC code as set out in Annex V and defined in Annex VI to this Regulation;
where the undertakings are exempted from reporting the template S.08.02.01 in relation to the last quarter in accordance with Article 35(6) of Directive 2009/138/EC, template S.08.02.01 of Annex I to this Regulation, providing an item-by-item list of derivatives closed during the reporting period, following the instructions set out in section S.08.02 of Annex II to this Regulation and using the CIC code as set out in Annex V and defined in Annex VI to this Regulation;
template S.09.01.01 of Annex I, specifying information on income, gains and losses in the reporting period by asset category as defined in Annex IV, following the instructions set out in section S.09.01 of Annex II;
where the value of the underlying securities, on and off balance sheet, involved in lending or repurchase agreements, for contracts with maturity dates falling after the reporting reference date, represents more than 5 % of the total investments as reported in items C0010/R0070 and C0010/R0220 of template S.02.01.01, template S.10.01.01 of Annex I, providing an item-by-item list of securities lending and repurchase agreements, on and off-balance sheet, following the instructions set out in section S.10.01 of Annex II;
template S.11.01.01 of Annex I, providing an item-by-item list of assets held as collateral, consisting of all types of off-balance sheet asset categories held as collateral, following the instructions set out in section S.11.01 of Annex II.
Article 11
Annual quantitative templates for individual undertakings — Technical provisions information
Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:
template S.12.01.01 of Annex I, specifying information on life and health SLT technical provisions by line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.12.01 of Annex II to this Regulation;
template S.12.02.01 of Annex I, specifying information on life and health SLT technical provisions by country, following the instructions set out in section S.12.02 of Annex II;
template S.13.01.01 of Annex I, specifying information on the projection of best estimate future cash flows of the life business, following the instructions set out in section S.13.01 of Annex II;
template S.14.01.01 of Annex I, specifying information on life obligations analysis, including life insurance and reinsurance contracts and annuities stemming from non-life contracts, by product and by homogeneous risk group issued by the undertaking, following the instructions set out in section S.14.01 of Annex II;
template S.15.01.01 of Annex I, specifying information on description of the guarantees of variable annuities by product issued by the undertaking under direct insurance business, following the instructions set out in section S.15.01 of Annex II;
template S.15.02.01 of Annex I, specifying information on the hedging of guarantees of variable annuities by product issued by the undertaking under direct insurance business, following the instructions set out in section S.15.02 of Annex II;
template S.16.01.01 of Annex I, specifying information on annuities stemming from non-life insurance obligations issued by the undertaking under direct insurance business originating annuities, regarding all lines of business as defined in Annex I to Delegated Regulation (EU) 2015/35 and additionally by currency, following the instructions set out in section S.16.01 of Annex II to this Regulation; the information by currency shall only be reported where the best estimate for the annuity claims provisions on a discounted basis from one non-life line of business represents more than 3 % of the total best estimate for all annuity claims provisions, with the following split:
amounts for the reporting currency;
amounts for any currency that represents more than 25 % of the best estimate for the annuity claims provisions on a discounted basis in the original currency from that non-life line of business;
amounts for any currency that represents less than 25 % of the best estimate for the annuity claims provisions (discounted basis) in the original currency from that non-life line of business but more than 5 % of total best estimate for all annuity claims provisions;
template S.17.01.01 of Annex I, specifying information on non-life technical provisions by lines of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.17.01 of Annex II to this Regulation;
template S.17.02.01 of Annex I, specifying information on non-life technical provisions referred to direct insurance business by country, following the instructions set out in section S.17.02 of Annex II;
template S.18.01.01 of Annex I, specifying information on the projection of future cash flows based on best estimate of the non-life business, following the instructions set out in section S.18.01 of Annex II;
template S.19.01.01 of Annex I, specifying information on non-life insurance claims in the format of development triangles, for the total of each non-life line of business as defined in Annex I to Delegated Regulation (EU) 2015/35 and additionally by currency, following the instructions set out in section S.19.01 of Annex II to this Regulation; the information by currency shall only be reported where the total gross best estimate for one non-life line of business represents more than 3 % of the total gross best estimate of the claims provision, with the following split:
amounts for the reporting currency;
amounts for any currency that represents more than 25 % of the gross best estimate of the claims provisions in the original currency from that non-life line of business;
amounts for any currency that represents less than 25 % of the gross best estimate of the claims provisions in the original currency from that non-life line of business but more than 5 % of total gross best estimate of the claims provisions in the original currency;
template S.20.01.01 of Annex I, specifying information on the development of the distribution of the claims incurred at the end of the financial year for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.20.01 of Annex II to this Regulation;
template S.21.01.01 of Annex I, specifying information on loss distribution risk profile of non-life business for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.21.01 of Annex II to this Regulation;
template S.21.02.01 of Annex I, specifying information on the non-life underwriting risks, following the instructions set out in section S.21.02 of Annex II;
template S.21.03.01 of Annex I, specifying information on non-life underwriting risks by sum insured by line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions in S.21.03 of Annex II to this Regulation.
Article 12
Annual quantitative templates for individual undertakings — Long-term guarantees information
Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:
template S.22.01.01 of Annex I, specifying information on the impact of the long term guarantees and transitional measures, following the instructions set out in section S.22.01 of Annex II;
template S.22.04.01 of Annex I, specifying information on the interest rate transitional measure, following the instructions set out in section S.22.04 of Annex II;
template S.22.05.01 of Annex I, specifying information on the transitional measure on technical provisions, following the instructions set out in section S.22.05 of Annex II;
template S.22.06.01 of Annex I, specifying information on the best estimate subject to volatility adjustment by country and currency, following the instructions set out in section S.22.06 of Annex II.
Article 13
Annual quantitative templates for individual undertakings — Own funds and participations information
Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:
template S.23.01.01 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex II;
template S.23.02.01 of Annex I, providing detailed information on own funds by tiers, following the instructions set out in section S.23.02 of Annex II;
template S.23.03.01 of Annex I, specifying information on annual movements on own funds, following the instructions set out in section S.23.03 of Annex II;
template S.23.04.01 of Annex I, providing a list of items on own funds, following the instructions set out in section S.23.04 of Annex II;
template S.24.01.01 of Annex I, specifying information on participations held by the undertaking and an overview of the calculation for the deduction from own funds related to participations in financial and credit institutions, following the instructions set out in section S.24.01 of Annex II.
Article 14
Annual quantitative templates for individual undertakings — Solvency Capital Requirement information
1. Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:
where the undertaking uses the standard formula for the calculation of the Solvency Capital Requirement, template S.25.01.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex II;
where the undertaking uses the standard formula and a partial internal model for the calculation of the Solvency Capital Requirement, template S.25.02.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.02 of Annex II;
where the undertaking uses a full internal model for the calculation of the Solvency Capital Requirement, template S.25.03.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.03 of Annex II;
template S.26.01.01 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex II;
template S.26.02.01 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex II;
template S.26.03.01 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex II;
template S.26.04.01 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex II;
template S.26.05.01 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex II;
template S.26.06.01 of Annex I, specifying information on operational risk, following the instructions set out in section S.26.06 of Annex II;
template S.26.07.01 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex II;
template S.27.01.01 of Annex I, specifying information on non-life catastrophe risk, following the instructions set out in section S.27.01 of Annex II.
2. In case of existence of ring-fenced funds or matching adjustment portfolios, the templates referred to in points (d) to (k) of paragraph 1 shall not be reported for the entity as a whole.
3. Where a partial internal model is used, the templates referred to in points (d) to (k) of paragraph 1 shall only be reported in relation to the risks covered by the standard formula, unless otherwise decided on the basis of Article 19.
4. Where a full internal model is used, the templates referred to in points (d) to (k) of paragraph 1 shall not be reported.
Article 15
Annual quantitative templates for individual undertakings — Minimum capital requirement information
Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:
where insurance and reinsurance undertakings are engaged in only life or only non-life insurance or reinsurance activity, template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.01 of Annex II;
where insurance undertakings are engaged in both life and non-life insurance activity, template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.02 of Annex II.
Article 16
Annual quantitative templates for individual undertakings — Variation analysis information
Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:
template S.29.01.01 of Annex I, specifying information on the variation of the excess of assets over liabilities during the reporting year providing a summary of main sources of this variation, following the instructions set out in section S.29.01 of Annex II;
template S.29.02.01 of Annex I, specifying information on the part of variation of the excess of assets over liabilities during the reporting year explained by investments and financial liabilities, following the instructions set out in section S.29.02 of Annex II;
templates S.29.03.01 and S.29.04.01 of Annex I, specifying information on the part of variation of the excess of assets over liabilities during the reporting year explained by technical provisions, following the instructions set out in section S.29.03 and S.29.04 of Annex II.
Article 17
Annual quantitative templates for individual undertakings — Reinsurance and special purpose vehicles information
Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 using the following templates:
template S.30.01.01 of Annex I, specifying information on facultative covers in the next reporting year covering information on the 10 most important risks in terms of reinsured exposure for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35 for which facultative reinsurance is used, following the instructions set out in section S.30.01 of Annex II to this Regulation;
template S.30.02.01 of Annex I, specifying information on shares of reinsurers of facultative covers in the next reporting year covering information on the 10 most important risks in terms of reinsured exposure for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.30.02 of Annex II to this Regulation;
template S.30.03.01 of Annex I, specifying information on the outgoing reinsurance program in the next reporting year covering prospective information on reinsurance treaties the period of validity of which includes or overlaps the next reporting year, following the instructions set out in section S.30.03 of Annex II;
template S.30.04.01 of Annex I, specifying information on the outgoing reinsurance program in the next reporting year covering prospective information on reinsurance treaties the period of validity of which includes or overlaps the next reporting year, following the instructions set out in section S.30.04 of Annex II;
template S.31.01.01 of Annex I, specifying information on the share of reinsurers, following the instructions set out in section S.31.01 of Annex II;
template S.31.02.01 of Annex I, specifying information on special purpose vehicles from the perspective of the insurance or reinsurance undertaking transferring risk to the special purpose vehicles, following the instructions set out in section S.31.02 of Annex II.
Article 18
Annual quantitative templates for individual undertakings — ring-fenced funds, material matching adjustment portfolios and remaining part information
1. Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35 in relation to each material ring-fenced fund, each material matching adjustment portfolio and the remaining part, using the following templates:
template SR.01.01.01 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex II;
for each material ring-fenced fund and for the remaining part, template SR.02.01.01 of Annex I, specifying balance sheet information using both the valuation in accordance with Article 75 of Directive 2009/138/EC and the valuation following the undertaking's financial statements, following the instructions set out in section S.02.01 of Annex II to this Regulation;
template SR.12.01.01 of Annex I, specifying information on life and health SLT technical provisions for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35, following the instructions set out in section S.12.01 of Annex II to this Regulation;
template SR.17.01.01 of Annex I, specifying information on non-life technical provisions for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35, following the instructions set out in section S.17.01 of Annex II to this Regulation;
template SR.22.02.01 of Annex I, specifying information on the projection of future cash flows for the best estimate calculation by each material matching adjustment portfolio, following the instructions set out in section S.22.02 of Annex II;
template SR.22.03.01 of Annex I, specifying information on the matching adjustment portfolios by each material matching adjustment portfolio, following the instructions set out in section S.22.03 of Annex II;
where the undertaking uses the standard formula for the calculation of the Solvency Capital Requirement, template SR.25.01.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex II;
where the undertaking uses the standard formula and a partial internal model for the calculation of the Solvency Capital Requirement, template SR.25.02.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.02 of Annex II;
where the undertaking uses a full internal model for the calculation of the Solvency Capital Requirement, template SR.25.03.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.03 of Annex II;
template SR.26.01.01 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex II;
template SR.26.02.01 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex II;
template SR.26.03.01 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex II;
template SR.26.04.01 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex II;
template SR.26.05.01 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex II;
template SR.26.06.01 of Annex I, specifying information on operational risk, following the instructions set out in section S.26.06 of Annex II;
template SR.26.07.01 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex II;
template SR.27.01.01 of Annex I, specifying information on non-life catastrophe risk, following the instructions set out in section S.27.01 of Annex II.
2. Where a partial internal model is used, the templates referred to in points (j) to (q) shall only be reported in relation to the risks covered by the standard formula, unless otherwise decided on the basis of Article 19.
3. Where a full internal model is used, the templates referred to in points (j) to (q) shall not be reported.
Article 19
Annual quantitative templates for individual undertakings — internal model users
Insurance and reinsurance undertakings that calculate the Solvency Capital Requirement using an approved partial or full internal model shall agree with its supervisory authority on the templates to be submitted annually in relation to the information on the Solvency Capital Requirement.
Article 20
Annual quantitative templates for individual undertakings — intra-group-transactions information
Insurance and reinsurance undertakings which are not part of a group referred to in points (a), (b) or (c) of Article 213(2) of Directive 2009/138/EC and the parent undertaking of which is a mixed-activity insurance holding company shall submit annually the information referred to in the second subparagraph of Article 245(2) of that Directive, in conjunction with Article 265 of that Directive, using the following templates:
template S.36.01.01 of Annex I, specifying information on significant intra-group-transactions, involving equity-type transactions, debt and asset transfer, following the instructions set out in section S.36.01 of Annex II;
template S.36.02.01 of Annex I, specifying information on significant intra-group-transactions on derivatives, including the guarantees supporting any derivatives instruments, following the instructions set out in section S.36.02 of Annex II;
template S.36.03.01 of Annex I, specifying information on significant intra-group-transactions on reinsurance, following the instructions set out in section S.36.03 of Annex II;
template S.36.04.01 of Annex I, specifying information on significant intra-group-transactions on internal cost sharing, contingent liabilities other than derivatives and off-balance sheet items and other types of intra-group transactions, following the instructions set out in section S.36.04 of Annex II.
Article 21
Quantitative templates for individual undertakings — intra-group transactions information
Insurance and reinsurance undertakings which are not part of a group referred to in points (a), (b) or (c) of Article 213(2) of Directive 2009/138/EC and the parent undertaking of which is a mixed-activity insurance holding company shall report very significant intra-group transactions referred to in the second subparagraph of Article 245(2) of that Directive, in conjunction with Article 265 of that Directive, and intra-group transactions to be reported in all circumstances referred to in Article 245(3) of that Directive, in conjunction with Article 265 of that Directive, as soon as practicable using the relevant templates among templates S.36.01.01 to S.36.04.01 of Annex I to this Regulation, following the instructions set out in section S.36.01 to S.36.04 of Annex II to this Regulation.
CHAPTER III
QUANTITATIVE REPORTING TEMPLATES FOR GROUPS
Article 22
Quantitative templates for the opening information for groups
1. Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit the information referred to in Article 314(1)(a) and (c) of Delegated Regulation (EU) 2015/35, in conjunction with Article 375(1) of that Delegated Regulation, using the following templates:
template S.01.01.06 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex III;
template S.01.02.04 of Annex I, specifying basic information on the group and the content of the reporting in general, following the instructions set out in section S.01.02 of Annex III;
template S.01.03.04 of Annex I, specifying basic information on the ring-fenced funds and the matching adjustment portfolios, following the instructions set out in section S.01.03 of Annex III;
template S.02.01.02 of Annex I, specifying balance sheet information, following the instructions set out in section S.02.01 of Annex III;
template S.23.01.04 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex III;
where the group uses the standard formula for the calculation of the Solvency Capital Requirement, template S.25.01.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex III;
where the group uses the standard formula and a partial internal model for the calculation of the Solvency Capital Requirement, template S.25.02.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.02 of Annex III;
where the group uses a full internal model for the calculation of the Solvency Capital Requirement, template S.25.03.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.03 of Annex III;
template S.32.01.04 of Annex I, specifying information on the insurance and reinsurance undertakings in the scope of the group, following the instructions set out in section S.32.01 of Annex III;
template S.33.01.04 of Annex I, specifying information on requirements of insurance and reinsurance undertakings in the scope of the group, following the instructions set out in section S.33.01 of Annex III;
template S.34.01.04 of Annex I, specifying information on other regulated financial undertakings and other non-regulated financial undertakings including insurance holding companies and mixed financial holding companies, following the instructions set out in section S.34.01 of Annex III.
2. The templates referred to in points (c), (d), (f), (g) and (h) of paragraph 1 shall only be submitted by participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive.
Article 23
Quarterly quantitative templates for groups
1. Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit quarterly, unless the scope or the frequency of the reporting is limited in accordance with the second subparagraph of Article 254(2) of Directive 2009/138/EC, the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:
template S.01.01.05 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex III;
template S.01.02.04 of Annex I, specifying basic information on the group and the content of the reporting in general, following the instructions set out in section S.01.02 of Annex III;
where, for the calculation of group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.02.01.02 of Annex I to this Regulation, specifying balance sheet information using the valuation in accordance with Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex III to this Regulation;
template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35 using the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.01 of Annex III to this Regulation;
template S.06.02.04 of Annex I, providing an item-by-item list of assets, following the instructions set out in section S.06.02 of Annex III and using the CIC code as set out in Annex V and defined in Annex VI;
where the ratio of collective investments held by the group to total investments is higher than 30 %, template S.06.03.04 of Annex I, providing information on the look-through of all collective investments held by the group, following the instructions set out in section S.06.03 of Annex III;
template S.08.01.04 of Annex I, providing an item-by-item list of open positions of derivatives, following the instructions set out in section S.08.01 of Annex III and using the CIC code as set out in Annex V and defined in Annex VI;
template S.08.02.04 of Annex I, providing an item-by-item list of transactions of derivatives during the reporting year, following the instructions set out in section S.08.02 of Annex III and using the CIC code as set out in Annex V and defined in Annex VI;
template S.23.01.04 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex III.
2. For the purposes of point (f) of paragraph 1, where for the calculation of group solvency method 1 as defined in Article 230 of Directive 2009/138/EC is used exclusively, the ratio of collective investments held by the group to total investments shall be determined by the sum of items C0010/R0180, collective investment undertakings included in item C0010/R0220 and collective investment undertakings included in item C0010/R0090 of template S.02.01.02, divided by the sum of items C0010/R0070 and C0010/R0220 of template S.02.01.02. Where, for the calculation of group solvency, method 1 is used in combination with method 2 as defined in Article 233 of Directive 2009/138/EC, or method 2 is used exclusively, the ratio shall be calculated in accordance with the first sentence and adjusted in order to capture the required items of all entities included in the scope of template S.06.02.04.
Article 24
Simplifications allowed on quarterly reporting for groups
With regard to the information referred to in point (c) of Article 23(1), quarterly measurements may rely on estimates and estimation methods to a greater extent than measurements of annual financial data. The measurement procedures for the quarterly reporting shall be designed to ensure that the resulting information is reliable and complies with the standards laid down in Directive 2009/138/EC and that all material information that is relevant for the understanding of the data is reported.
Article 25
Annual quantitative templates for groups — Basic information and content of submission
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:
template S.01.01.04 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex III;
template S.01.02.04 of Annex I, specifying basic information on the undertaking and the content of the reporting in general, following the instructions set out in section S.01.02 of Annex III;
where, for the calculation of group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.01.03.04 of Annex I to this Regulation, specifying basic information on the ring-fenced funds and matching adjustment portfolios, following the instructions set out in section S.01.03 of Annex III to this Regulation.
Article 26
Annual quantitative templates for groups — Balance sheet and other general information
1. Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:
template S.02.01.01 of Annex I, specifying balance sheet information using both the valuation in accordance with Article 75 of Directive 2009/138/EC and the valuation following the consolidated financial statements, following the instructions set out in section S.02.01 of Annex III;
template S.02.02.01 of Annex I, specifying information on assets and liabilities by currency, following the instructions set out in section S.02.02 of Annex III;
template S.03.01.04 of Annex I, specifying general information on off-balance sheet items, following the instructions set out in section S.03.01 of Annex III;
template S.03.02.04 of Annex I, providing a list of off-balance sheet unlimited guarantees received, following the instructions set out in section S.03.02 of Annex III;
template S.03.03.04 of Annex I, providing a list of off-balance sheet unlimited guarantees provided, following the instructions set out in section S.03.03 of Annex III;
template S.05.01.01 of Annex I, specifying information on premiums, claims and expenses for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35 applying the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.01 of Annex III to this Regulation;
template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country applying the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.02 of Annex III.
2. The templates referred to in points (a) and (b) of paragraph 1 shall only be submitted by participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive.
Article 27
Annual quantitative templates for groups — Investments information
1. Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall, unless exempted under the third subparagraph of Article 254(2) of Directive 2009/138/EC in relation to a specific template, submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:
where the group is exempted from the annual submission of information in templates S.06.02.04 or S.08.01.04 in accordance with the third subparagraph of Article 254(2) of Directive 2009/138/EC, template S.06.01.01 of Annex I to this Regulation, providing summary information of assets, following the instructions set out in section S.06.01 of Annex III to this Regulation;
where the group is exempted from reporting the template S.06.02.04 in relation to the last quarter in accordance with the second subparagraph of Article 254(2) of Directive 2009/138/EC, template S.06.02.04 of Annex I to this Regulation, providing an item-by-item list of assets, following the instructions set out in section S.06.02 of Annex III to this Regulation;
where the group is exempted from reporting the template S.06.03.04 in relation to the last quarter in accordance with the second subparagraph of Article 254(2) of Directive 2009/138/EC, or has not reported it quarterly because the ratio of collective investment held by the group to total investments, as referred to in Article 23(1)(f) of this Regulation, is not higher than 30 %, template S.06.03.04 of Annex I to this Regulation, providing information on the look-through of all collective investments held by the undertakings, following the instructions set out in section S.06.03 of Annex III to this Regulation;
where the ratio of the value of structured products held by the group to total investments is higher than 5 %, template S.07.01.04 of Annex I, providing an item-by-item list of structured products, following the instructions set out in section S.07.01 of Annex III;
where the group is exempted from reporting the template S.08.01.04 in relation to the last quarter in accordance with the second subparagraph of Article 254(2) of Directive 2009/138/EC, template S.08.01.04 of Annex I to this Regulation, providing an item-by-item list of open positions of derivatives, following the instructions set out in section S.08.01 of Annex III to this Regulation;
where the group is exempted from reporting the template S.08.02.04 in relation to the last quarter in accordance with the second subparagraph of Article 254(2) of Directive 2009/138/EC, template S.08.02.04 of Annex I to this Regulation, providing an item-by-item list of transactions of derivatives, following the instructions set out in section S.08.02 of Annex III to this Regulation;
template S.09.01.04 of Annex I, specifying information on income, gains and losses in the reporting period by asset category as defined in Annex IV, following the instructions set out in section S.09.01 of Annex III;
where the ratio of the value of underlying securities, on and off balance sheet, involved in lending or repurchase agreements, for contracts with maturity dates falling after the reporting reference date, to the total investments is higher than 5 %, template S.10.01.04 of Annex I, providing an item-by-item list securities lending and repurchase agreements on and off-balance sheet, following the instructions set out in section S.10.01 of Annex III;
template S.11.01.04 of Annex I, providing an item-by-item list of assets held as collateral, consisting of all types of off-balance sheet asset categories held as collateral, following the instructions set out in section S.11.01 of Annex III.
2. For the purposes of point (d) of paragraph 1, where for the calculation of group solvency method 1 as defined in Article 230 of Directive 2009/138/EC is used exclusively, the ratio of the value of structured products held by the group to total investments shall be determined by the sum of assets classified in categories 5 and 6, as defined in Annex IV to this Regulation, divided by the sum of items C0010/R0070 and C0010/R0020 of template S.02.01.01. Where, for the calculation of group solvency, method 1 is used in combination with method 2 as defined in Article 233 of Directive 2009/138/EC, or method 2 is used exclusively, the ratio shall be calculated in accordance with the first sentence and adjusted in order to capture the required items of all entities included in the scope of template S.06.02.04.
3. For the purposes of point (h) of paragraph 1, where for the calculation of group solvency method 1 as defined in Article 230 of Directive 2009/138/EC is used exclusively, the ratio shall be determined by the sum of the underlying securities, on and off balance sheet, involved in lending or repurchase agreements, for contracts with maturity dates falling after the reporting reference date, divided by the sum of items C0010/R0070 and C0010/R0220 of template S.02.01.01. Where, for the calculation of group solvency, method 1 is used in combination with method 2 as defined in Article 233 of Directive 2009/138/EC, or method 2 is used exclusively, the ratio shall be calculated in accordance with the first sentence and adjusted in order to capture the required items of all entities included in the scope of template S.06.02.04.
Article 28
Annual quantitative templates for groups — Variable annuities information
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:
template S.15.01.04 of Annex I, specifying information on the description of the guarantees of variable annuities by product issued under direct business by undertakings in the scope of the group and established outside the EEA, following the instructions set out in section S.15.01 of Annex III;
template S.15.02.04 of Annex I, specifying information on the hedging of guarantees of variable annuities by product issued under direct business by undertakings in the scope of the group and established outside the EEA, following the instructions set out in section S.15.02 of Annex III.
Article 29
Annual quantitative templates for groups — Long term guarantees information
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using template S.22.01.04 of Annex I to this Regulation, specifying information on the impact of the long term guarantees and transitional measures, following the instructions set out in section S.22.01 of Annex III to this Regulation.
Article 30
Annual quantitative templates for groups — Own funds information
1. Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:
template S.23.01.04 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex III;
template S.23.02.04 of Annex I, providing detailed information on own funds by tiers, following the instructions set out in section S.23.02 of Annex III;
template S.23.03.04 of Annex I, specifying information on annual movements on own funds, following the instructions set out in section S.23.03 of Annex III;
template S.23.04.04 of Annex I, providing a list of items on own funds, following the instructions set out in section S.23.04 of Annex III.
2. The templates referred to in points (b) and (c) of paragraph 1 shall only be submitted by participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive.
Article 31
Annual quantitative templates for groups — Solvency Capital Requirement information
1. Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:
where the group uses the standard formula for the calculation of the Solvency Capital Requirement, template S.25.01.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex III;
where the group uses the standard formula and a partial internal model for the calculation of the Solvency Capital Requirement, template S.25.02.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.02 of Annex III;
where the group uses a full internal model for the calculation of the Solvency Capital Requirement, template S.25.03.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.03 of Annex III;
template S.26.01.04 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex III;
template S.26.02.04 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex III;
template S.26.03.04 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex III;
template S.26.04.04 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex III;
template S.26.05.04 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex III;
template S.26.06.04 of Annex I, specifying information on operational risk, following the instructions set out in section S.26.06 of Annex III;
template S.26.07.04 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex III;
template S.27.01.04 of Annex I, specifying information on non-life catastrophe risk, following the instructions set out in section S.27.01 of Annex III.
2. In case of existence of ring-fenced funds or matching adjustment portfolios, the templates referred to in points (d) to (k) of paragraph 1 shall not be reported for the group as a whole.
3. Where a partial internal model is used, the templates referred to in points (d) to (k) of paragraph 1 shall only be reported in relation to the risks covered by the standard formula, unless otherwise decided on the basis of Article 35.
4. Where a full internal model is used, the templates referred to in points (d) to (k) of paragraph 1 shall not be reported.
Article 32
Annual quantitative templates for groups — Reinsurers and special purpose vehicles information
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates:
template S.31.01.04 of Annex I, specifying information on share of reinsurers, following the instructions set out in section S.31.01 of Annex III;
template S.31.02.04 of Annex I, specifying information on special purpose vehicles from the perspective of the insurance or reinsurance undertaking transferring risk to the special purpose vehicles, following the instructions set out in section S.31.02 of Annex III.
Article 33
Annual quantitative templates for groups — Group specific information
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation using the following templates:
template S.32.01.04 of Annex I, specifying information on the insurance and reinsurance undertakings in the scope of the group, following the instructions set out in section S.32.01 of Annex III;
template S.33.01.04 of Annex I, specifying information on requirements of insurance and reinsurance undertakings in the scope of the group, following the instructions set out in section S.33.01 of Annex III;
template S.34.01.04 of Annex I, specifying information on financial undertakings other than insurance and reinsurance undertakings, and on non-regulated undertakings carrying out financial activities as defined in Article 1(52) of Delegated Regulation (EU) 2015/35, following the instructions set out in section S.34.01 of Annex III;
template S.35.01.04 of Annex I, specifying information on technical provisions of undertakings of the group, following the instructions set out in section S.35.01 of Annex III;
template S.36.01.01 of Annex I, specifying information on significant intra-group-transactions involving equity-type transactions, debt and asset transfer, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.01 of Annex III to this Regulation;
template S.36.02.01 of Annex I, specifying information on significant intra-group-transactions on derivatives, including the guarantees supporting any derivatives instruments, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.02 of Annex III to this Regulation;
template S.36.03.01 of Annex I, specifying information on significant intra-group-transactions on reinsurance, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.03 of Annex III to this Regulation;
template S.36.04.01 of Annex I, specifying information on significant intra-group-transactions on internal cost sharing, contingent liabilities (other than derivatives) and off-balance sheet items and other types of intra-group transactions, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.04 of Annex III to this Regulation;
template S.37.01.04 of Annex I, specifying information on significant risk concentrations, above the threshold determined by the group supervisor in accordance with Article 244(3) of Directive 2009/138/EC, following the instructions set out in section S.37.01 of Annex III to this Regulation.
Article 34
Annual quantitative templates for groups — ring-fenced funds, material matching adjustment portfolios and remaining part information
1. Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, shall submit annually the information referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates in relation to all material ring-fenced funds and all material matching adjustment portfolios related to the part that is consolidated as referred to in points (a) and (c) of Article 335(1) of Delegated Regulation (EU) 2015/35, as well as in relation to the remaining part:
template SR.01.01.04 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex III;
where the group uses the standard formula for the calculation of the Solvency Capital Requirement, template SR.25.01.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex III;
where the group uses the standard formula and a partial internal model for the calculation of the Solvency Capital Requirement, template SR.25.02.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.02 of Annex III;
where the group uses a full internal model for the calculation of the Solvency Capital Requirement, template SR.25.03.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.03 of Annex III;
template SR.26.01.01 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex III;
template SR.26.02.01 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex III;
template SR.26.03.01 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex III;
template SR.26.04.01 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex III;
template SR.26.05.01 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex III;
template SR.26.06.01 of Annex I, specifying information on operational risk following, the instructions set out in section S.26.06 of Annex III;
template SR.26.07.01 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex III;
template SR.27.01.01 of Annex I, specifying information on non-life catastrophe risk, following the instructions set out in section S.27.01 of Annex III.
2. Where a partial internal model is used, the templates referred to in points (e) to (l) of paragraph 1 shall only be reported in relation to the risks covered by the standard formula, unless otherwise decided on the basis of Article 35.
3. Where a full internal model is used, the templates referred to in points (e) to (l) of paragraph 1 shall not be reported.
4. Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, shall, in addition to the information submitted using templates referred to in paragraph 1, annually submit balance sheet information in relation to all material ring-fenced funds related to the part that is consolidated as referred to in points (a) or (c) of Article 335(1) of Delegated Regulation (EU) 2015/35, as well as in relation to the remaining part, as referred to in Article 304(1)(d) of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using template SR.02.01.01 of Annex I to this Regulation, following the instructions set out in section S.02.01 of Annex III to this Regulation.
Article 35
Annual quantitative templates for groups — internal model users
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies that calculate the Solvency Capital Requirement using an approved partial or full internal model shall agree with its group supervisor the templates to be submitted annually in relation to the information on the Solvency Capital Requirement.
Article 36
Quantitative templates for groups — intra-group transactions and risk concentrations
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall report:
significant and very significant intra-group transactions referred to in the first and second subparagraphs of Article 245(2) of Directive 2009/138/EC and intra-group transactions to be reported in all circumstances referred to in Article 245(3) of that Directive using, as appropriate, templates S.36.01.01, S.36.02.01, S.36.03.01 and S.36.04.01 of Annex I to this Regulation, following the instructions set out in section S.36.01 to S.36.04 of Annex III to this Regulation;
significant risk concentrations referred to in Article 244(2) of Directive 2009/138/EC and risk concentrations to be reported in all circumstances referred to in Article 244(3) of that Directive using template S.37.01.04 of Annex I to this Regulation, following the instructions set out in section S.37.01 of Annex III to this Regulation.
CHAPTER IV
FINAL PROVISION
Article 37
Entry into force
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
This Regulation shall apply from 1 January 2016.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
S.01.01.01
Content of the submission
|
Template Code |
Template name |
|
C0010 |
|
S.01.02.01 |
Basic Information — General |
R0010 |
|
|
S.01.03.01 |
Basic Information — RFF and matching adjustment portfolios |
R0020 |
|
|
S.02.01.01 |
Balance sheet |
R0030 |
|
|
S.02.02.01 |
Assets and liabilities by currency |
R0040 |
|
|
S.03.01.01 |
Off-balance sheet items — general |
R0060 |
|
|
S.03.02.01 |
Off-balance sheet items — List of unlimited guarantees received by the undertaking |
R0070 |
|
|
S.03.03.01 |
Off-balance sheet items — List of unlimited guarantees provided by the undertaking |
R0080 |
|
|
S.04.01.01 |
Activity by country |
R0090 |
|
|
S.04.02.01 |
Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liability |
R0100 |
|
|
S.05.01.01 |
Premiums, claims and expenses by line of business |
R0110 |
|
|
S.05.02.01 |
Premiums, claims and expenses by country |
R0120 |
|
|
S.06.01.01 |
Summary of assets |
R0130 |
|
|
S.06.02.01 |
List of assets |
R0140 |
|
|
S.06.03.01 |
Collective investment undertakings — look-through approach |
R0150 |
|
|
S.07.01.01 |
Structured products |
R0160 |
|
|
S.08.01.01 |
Open derivatives |
R0170 |
|
|
S.08.02.01 |
Derivatives Transactions |
R0180 |
|
|
S.09.01.01 |
Income/gains and losses in the period |
R0190 |
|
|
S.10.01.01 |
Securities lending and repos |
R0200 |
|
|
S.11.01.01 |
Assets held as collateral |
R0210 |
|
|
S.12.01.01 |
Life and Health SLT Technical Provisions |
R0220 |
|
|
S.12.02.01 |
Life and Health SLT Technical Provisions — by country |
R0230 |
|
|
S.13.01.01 |
Projection of future gross cash flows |
R0240 |
|
|
S.14.01.01 |
Life obligations analysis |
R0250 |
|
|
S.15.01.01 |
Description of the guarantees of variable annuities |
R0260 |
|
|
S.15.02.01 |
Hedging of guarantees of variable annuities |
R0270 |
|
|
S.16.01.01 |
Information on annuities stemming from Non-Life Insurance obligations |
R0280 |
|
|
S.17.01.01 |
Non-Life Technical Provisions |
R0290 |
|
|
S.17.02.01 |
Non-Life Technical Provisions — By country |
R0300 |
|
|
S.18.01.01 |
Projection of future cash flows (Best Estimate — Non Life) |
R0310 |
|
|
S.19.01.01 |
Non-life insurance claims |
R0320 |
|
|
S.20.01.01 |
Development of the distribution of the claims incurred |
R0330 |
|
|
S.21.01.01 |
Loss distribution risk profile |
R0340 |
|
|
S.21.02.01 |
Underwriting risks non-life |
R0350 |
|
|
S.21.03.01 |
Non-life distribution of underwriting risks — by sum insured |
R0360 |
|
|
S.22.01.01 |
Impact of long term guarantees measures and transitionals |
R0370 |
|
|
S.22.04.01 |
Information on the transitional on interest rates calculation |
R0380 |
|
|
S.22.05.01 |
Overall calculation of the transitional on technical provisions |
R0390 |
|
|
S.22.06.01 |
Best estimate subject to volatility adjustment by country and currency |
R0400 |
|
|
S.23.01.01 |
Own funds |
R0410 |
|
|
S.23.02.01 |
Detailed information by tiers on own funds |
R0420 |
|
|
S.23.03.01 |
Annual movements on own funds |
R0430 |
|
|
S.23.04.01 |
List of items on own funds |
R0440 |
|
|
S.24.01.01 |
Participations held |
R0450 |
|
|
S.25.01.01 |
Solvency Capital Requirement — for undertakings on Standard Formula |
R0460 |
|
|
S.25.02.01 |
Solvency Capital Requirement — for undertakings using the standard formula and partial internal model |
R0470 |
|
|
S.25.03.01 |
Solvency Capital Requirement — for undertakings on Full Internal Models |
R0480 |
|
|
S.26.01.01 |
Solvency Capital Requirement — Market risk |
R0500 |
|
|
S.26.02.01 |
Solvency Capital Requirement — Counterparty default risk |
R0510 |
|
|
S.26.03.01 |
Solvency Capital Requirement — Life underwriting risk |
R0520 |
|
|
S.26.04.01 |
Solvency Capital Requirement — Health underwriting risk |
R0530 |
|
|
S.26.05.01 |
Solvency Capital Requirement — Non-Life underwriting risk |
R0540 |
|
|
S.26.06.01 |
Solvency Capital Requirement — Operational risk |
R0550 |
|
|
S.26.07.01 |
Solvency Capital Requirement — Simplifications |
R0560 |
|
|
S.27.01.01 |
Solvency Capital Requirement — Non-Life and Health catastrophe risk |
R0570 |
|
|
S.28.01.01 |
Minimum Capital Requirement — Only life or only non-life insurance or reinsurance activity |
R0580 |
|
|
S.28.02.01 |
Minimum Capital Requirement — Both life and non-life insurance activity |
R0590 |
|
|
S.29.01.01 |
Excess of Assets over Liabilities |
R0600 |
|
|
S.29.02.01 |
Excess of Assets over Liabilities — explained by investments and financial liabilities |
R0610 |
|
|
S.29.03.01 |
Excess of Assets over Liabilities — explained by technical provisions |
R0620 |
|
|
S.29.04.01 |
Detailed analysis per period — Technical flows versus Technical provisions |
R0630 |
|
|
S.30.01.01 |
Facultative covers for non-life and life business basic data |
R0640 |
|
|
S.30.02.01 |
Facultative covers for non-life and life business shares data |
R0650 |
|
|
S.30.03.01 |
Outgoing Reinsurance Program basic data |
R0660 |
|
|
S.30.04.01 |
Outgoing Reinsurance Program shares data |
R0670 |
|
|
S.31.01.01 |
Share of reinsurers (including Finite Reinsurance and SPV's) |
R0680 |
|
|
S.31.02.01 |
Special Purpose Vehicles |
R0690 |
|
|
S.36.01.01 |
IGT — Equity-type transactions, debt and asset transfer |
R0740 |
|
|
S.36.02.01 |
IGT — Derivatives |
R0750 |
|
|
S.36.03.01 |
IGT — Internal reinsurance |
R0760 |
|
|
S.36.04.01 |
IGT — Cost Sharing, contingent liabilities, off BS and other items |
R0770 |
|
S.01.01.02
Content of the submission
|
Template Code |
Template name |
|
C0010 |
|
S.01.02.01 |
Basic Information — General |
R0010 |
|
|
S.02.01.02 |
Balance sheet |
R0030 |
|
|
S.05.01.02 |
Premiums, claims and expenses by line of business |
R0110 |
|
|
S.06.02.01 |
List of assets |
R0140 |
|
|
S.06.03.01 |
Collective investment undertakings — look-through approach |
R0150 |
|
|
S.08.01.01 |
Open derivatives |
R0170 |
|
|
S.08.02.01 |
Derivatives Transactions |
R0180 |
|
|
S.12.01.02 |
Life and Health SLT Technical Provisions |
R0220 |
|
|
S.17.01.02 |
Non-Life Technical Provisions |
R0290 |
|
|
S.23.01.01 |
Own funds |
R0410 |
|
|
S.28.01.01 |
Minimum Capital Requirement — Only life or only non-life insurance or reinsurance activity |
R0580 |
|
|
S.28.02.01 |
Minimum Capital Requirement — Both life and non-life insurance activity |
R0590 |
|
S.01.01.03
Content of the submission
|
Template Code |
Template name |
|
C0010 |
|
S.01.02.01 |
Basic Information — General |
R0010 |
|
|
S.01.03.01 |
Basic Information — RFF and matching adjustment portfolios |
R0020 |
|
|
S.02.01.02 |
Balance sheet |
R0030 |
|
|
S.23.01.01 |
Own funds |
R0410 |
|
|
S.25.01.01 |
Solvency Capital Requirement — for undertakings on Standard Formula |
R0460 |
|
|
S.25.02.01 |
Solvency Capital Requirement — for undertakings using the standard formula and partial internal model |
R0470 |
|
|
S.25.03.01 |
Solvency Capital Requirement — for undertakings on Full Internal Models |
R0480 |
|
|
S.28.01.01 |
Minimum Capital Requirement — Only life or only non-life insurance or reinsurance activity |
R0580 |
|
|
S.28.02.01 |
Minimum Capital Requirement — Both life and non-life insurance activity |
R0590 |
|
S.01.01.04
Content of the submission
|
Template Code |
Template name |
|
C0010 |
|
S.01.02.04 |
Basic Information — General |
R0010 |
|
|
S.01.03.04 |
Basic Information — RFF and matching adjustment portfolios |
R0020 |
|
|
S.02.01.01 |
Balance sheet |
R0030 |
|
|
S.02.02.01 |
Assets and liabilities by currency |
R0040 |
|
|
S.03.01.04 |
Off-balance sheet items — general |
R0060 |
|
|
S.03.02.04 |
Off-balance sheet items — List of unlimited guarantees received by the group |
R0070 |
|
|
S.03.03.04 |
Off-balance sheet items — List of unlimited guarantees provided by the group |
R0080 |
|
|
S.05.01.01 |
Premiums, claims and expenses by line of business |
R0110 |
|
|
S.05.02.01 |
Premiums, claims and expenses by country |
R0120 |
|
|
S.06.01.01 |
Summary of assets |
R0130 |
|
|
S.06.02.04 |
List of assets |
R0140 |
|
|
S.06.03.04 |
Collective investment undertakings — look-through approach |
R0150 |
|
|
S.07.01.04 |
Structured products |
R0160 |
|
|
S.08.01.04 |
Open derivatives |
R0170 |
|
|
S.08.02.04 |
Derivatives Transactions |
R0180 |
|
|
S.09.01.04 |
Income/gains and losses in the period |
R0190 |
|
|
S.10.01.04 |
Securities lending and repos |
R0200 |
|
|
S.11.01.04 |
Assets held as colateral |
R0210 |
|
|
S.15.01.04 |
Description of the guarantees of variable annuities |
R0260 |
|
|
S.15.02.04 |
Hedging of guarantees of variable annuities |
R0270 |
|
|
S.22.01.04 |
Impact of long term guarantees measures and transitionals |
R0370 |
|
|
S.23.01.04 |
Own funds |
R0410 |
|
|
S.23.02.04 |
Detailed information by tiers on own funds |
R0420 |
|
|
S.23.03.04 |
Annual movements on own funds |
R0430 |
|
|
S.23.04.04 |
List of items on own funds |
R0440 |
|
|
S.25.01.04 |
Solvency Capital Requirement — for groups on Standard Formula |
R0460 |
|
|
S.25.02.04 |
Solvency Capital Requirement — for groups using the standard formula and partial internal model |
R0470 |
|
|
S.25.03.04 |
Solvency Capital Requirement — for groups on Full Internal Models |
R0480 |
|
|
S.26.01.04 |
Solvency Capital Requirement — Market risk |
R0500 |
|
|
S.26.02.04 |
Solvency Capital Requirement — Counterparty default risk |
R0510 |
|
|
S.26.03.04 |
Solvency Capital Requirement — Life underwriting risk |
R0520 |
|
|
S.26.04.04 |
Solvency Capital Requirement — Health underwriting risk |
R0530 |
|
|
S.26.05.04 |
Solvency Capital Requirement — Non-Life underwriting risk |
R0540 |
|
|
S.26.06.04 |
Solvency Capital Requirement — Operational risk |
R0550 |
|
|
S.26.07.04 |
Solvency Capital Requirement — Simplifications |
R0560 |
|
|
S.27.01.04 |
Solvency Capital Requirement — Non-Life and Health catastrophe risk |
R0570 |
|
|
S.31.01.04 |
Share of reinsurers (including Finite Reinsurance and SPV's) |
R0680 |
|
|
S.31.02.04 |
Special Purpose Vehicles |
R0690 |
|
|
S.32.01.04 |
Undertakings in the scope of the group |
R0700 |
|
|
S.33.01.04 |
Insurance and Reinsurance individual requirements |
R0710 |
|
|
S.34.01.04 |
Other regulated and non-regulated financial undertakings including insurance holding companies and mixed financial holding company individual requirements |
R0720 |
|
|
S.35.01.04 |
Contribution to group Technical Provisions |
R0730 |
|
|
S.36.01.01 |
IGT — Equity-type transactions, debt and asset transfer |
R0740 |
|
|
S.36.02.01 |
IGT — Derivatives |
R0750 |
|
|
S.36.03.01 |
IGT — Internal reinsurance |
R0760 |
|
|
S.36.04.01 |
IGT — Cost Sharing, contingent liabilities, off BS and other items |
R0770 |
|
|
S.37.01.04 |
Risk concentration |
R0780 |
|
S.01.01.05
Content of the submission
|
Template Code |
Template name |
|
C0010 |
|
S.01.02.04 |
Basic Information — General |
R0010 |
|
|
S.02.01.02 |
Balance sheet |
R0030 |
|
|
S.05.01.02 |
Premiums, claims and expenses by line of business |
R0110 |
|
|
S.06.02.04 |
List of assets |
R0140 |
|
|
S.06.03.04 |
Collective investment undertakings — look-through approach |
R0150 |
|
|
S.08.01.04 |
Open derivatives |
R0170 |
|
|
S.08.02.04 |
Derivatives Transactions |
R0180 |
|
|
S.23.01.04 |
Own funds |
R0410 |
|
S.01.01.06
Content of the submission
|
Template Code |
Template name |
|
C0010 |
|
S.01.02.04 |
Basic Information — General |
R0010 |
|
|
S.01.03.04 |
Basic Information — RFF and matching adjustment portfolios |
R0020 |
|
|
S.02.01.02 |
Balance sheet |
R0030 |
|
|
S.23.01.04 |
Own funds |
R0410 |
|
|
S.25.01.04 |
Solvency Capital Requirement — for groups on Standard Formula |
R0460 |
|
|
S.25.02.04 |
Solvency Capital Requirement — for groups using the standard formula and partial internal model |
R0470 |
|
|
S.25.03.04 |
Solvency Capital Requirement — for groups on Full Internal Models |
R0480 |
|
|
S.32.01.04 |
Entities in the scope of the group |
R0700 |
|
|
S.33.01.04 |
Insurance and Reinsurance individual requirements |
R0710 |
|
|
S.34.01.04 |
Other regulated and non-regulated financial undertakings including insurance holding companies and mixed financial holding company individual requirements |
R0720 |
|
SR.01.01.01
Content of the submission
|
Ring-fenced fund/matching portfolio/remaining part |
Z0010 |
|
|
Fund/Portfolio number |
Z0020 |
|
|
Template Code |
Template name |
|
C0010 |
|
SR.02.01.01 |
Balance sheet |
R0790 |
|
|
SR.12.01.01 |
Life and Health SLT Technical Provisions |
R0800 |
|
|
SR.17.01.01 |
Non-Life Technical Provisions |
R0810 |
|
|
SR.22.02.01 |
Projection of future cash flows (Best Estimate — Matching portfolios) |
R0820 |
|
|
SR.22.03.01 |
Information on the matching adjustment calculation |
R0830 |
|
|
SR.25.01.01 |
Solvency Capital Requirement — for undertakings on Standard Formula |
R0840 |
|
|
SR.25.02.01 |
Solvency Capital Requirement — for undertakings using the standard formula and partial internal model |
R0850 |
|
|
SR.25.03.01 |
Solvency Capital Requirement — for undertakings on Full Internal Models |
R0860 |
|
|
SR.26.01.01 |
Solvency Capital Requirement — Market risk |
R0870 |
|
|
SR.26.02.01 |
Solvency Capital Requirement — Counterparty default risk |
R0880 |
|
|
SR.26.03.01 |
Solvency Capital Requirement — Life underwriting risk |
R0890 |
|
|
SR.26.04.01 |
Solvency Capital Requirement — Health underwriting risk |
R0900 |
|
|
SR.26.05.01 |
Solvency Capital Requirement — Non-Life underwriting risk |
R0910 |
|
|
SR.26.06.01 |
Solvency Capital Requirement — Operational risk |
R0920 |
|
|
SR.26.07.01 |
Solvency Capital Requirement — Simplifications |
R0930 |
|
|
SR.27.01.01 |
Solvency Capital Requirement — Non-Life and Health catastrophe risk |
R0940 |
|
SR.01.01.04
Content of the submission
|
Ring-fenced fund/matching portfolio/remaining part |
Z0010 |
|
|
Fund/Portfolio number |
Z0020 |
|
|
Template Code |
Template name |
|
C0010 |
|
SR.02.01.04 |
Balance sheet |
R0790 |
|
|
SR.25.01.01 |
►M1 Solvency Capital Requirement — for groups on Standard Formula ◄ |
R0840 |
|
|
SR.25.02.01 |
►M1 Solvency Capital Requirement — for groups using the standard formula and partial internal model ◄ |
R0850 |
|
|
SR.25.03.01 |
►M1 Solvency Capital Requirement — for groups on Full Internal Models ◄ |
R0860 |
|
|
SR.26.01.01 |
Solvency Capital Requirement — Market risk |
R0870 |
|
|
SR.26.02.01 |
Solvency Capital Requirement — Counterparty default risk |
R0880 |
|
|
SR.26.03.01 |
Solvency Capital Requirement — Life underwriting risk |
R0890 |
|
|
SR.26.04.01 |
Solvency Capital Requirement — Health underwriting risk |
R0900 |
|
|
SR.26.05.01 |
Solvency Capital Requirement — Non-Life underwriting risk |
R0910 |
|
|
SR.26.06.01 |
Solvency Capital Requirement — Operational risk |
R0920 |
|
|
SR.26.07.01 |
Solvency Capital Requirement — Simplifications |
R0930 |
|
|
SR.27.01.01 |
Solvency Capital Requirement — Non-Life and Health catastrophe risk |
R0940 |
|
S.01.02.01
Basic Information — General
|
|
|
C0010 |
|
Undertaking name |
R0010 |
|
|
Undertaking identification code |
R0020 |
|
|
Type of code of undertaking |
R0030 |
|
|
Type of undertaking |
R0040 |
|
|
Country of authorisation |
R0050 |
|
|
Language of reporting |
R0070 |
|
|
Reporting submission date |
R0080 |
|
|
Financial year end |
R0081 |
|
|
Reporting reference date |
R0090 |
|
|
Regular/Ad-hoc submission |
R0100 |
|
|
Currency used for reporting |
R0110 |
|
|
Accounting standards |
R0120 |
|
|
Method of Calculation of the SCR |
R0130 |
|
|
Use of undertaking specific parameters |
R0140 |
|
|
Ring-fenced funds |
R0150 |
|
|
Matching adjustment |
R0170 |
|
|
Volatility adjustment |
R0180 |
|
|
Transitional measure on the risk-free interest rate |
R0190 |
|
|
Transitional measure on technical provisions |
R0200 |
|
|
Initial submission or re-submission |
R0210 |
|
|
Exemption of reporting ECAI information |
R0250 |
|
S.01.02.04
Basic Information — General
|
|
|
C0010 |
|
Participating undertaking name |
R0010 |
|
|
Group identification code |
R0020 |
|
|
Type of code of group |
R0030 |
|
|
Country of the group supervisor |
R0050 |
|
|
Sub-group information |
R0060 |
|
|
Language of reporting |
R0070 |
|
|
Reporting submission date |
R0080 |
|
|
Financial year end |
R0081 |
|
|
Reporting reference date |
R0090 |
|
|
Regular/Ad-hoc submission |
R0100 |
|
|
Currency used for reporting |
R0110 |
|
|
Accounting standards |
R0120 |
|
|
Method of Calculation of the group SCR |
R0130 |
|
|
Use of group specific parameters |
R0140 |
|
|
Ring-fenced funds |
R0150 |
|
|
Method of group solvency calculation |
R0160 |
|
|
Matching adjustment |
R0170 |
|
|
Volatility adjustment |
R0180 |
|
|
Transitional measure on the risk-free interest rate |
R0190 |
|
|
Transitional measure on technical provisions |
R0200 |
|
|
Initial submission or re-submission |
R0210 |
|
|
Exemption of reporting ECAI information |
R0250 |
|
S.01.03.01
Basic Information — RFF and matching adjustment portfolios
List of all RFF/MAP (overlaps allowed)
|
Fund /Portfolio Number |
Name of Ring-fenced fund/Matching adjustment portfolio |
RFF / MAP / Remaining part of a fund |
RFF / MAP with sub RFF / MAP |
Material |
Article 304 |
|
C0040 |
C0050 |
C0060 |
C0070 |
C0080 |
C0090 |
|
|
|
|
|
|
|
List of RFF/MAP with sub RFF/MAP
|
Number of RFF / MAP with sub RFF / MAP |
Number of sub RFF / MAP |
Sub RFF / MAP |
|
C0100 |
C0110 |
C0120 |
|
|
|
|
S.01.03.04
Basic Information — RFF and matching adjustment portfolios
List of all RFF/MAP (overlaps allowed)
|
Legal name of the undertaking |
Identification code of the undertaking |
Type of code of the ID of the undertaking |
Fund / Portfolio Number |
Name of ring-fenced fund / Matching adjustment portfolio |
RFF / MAP / Remaining part of a fund |
RFF / MAP with sub RFF / MAP |
Material |
Article 304 |
|
C0010 |
C0020 |
C0030 |
C0040 |
C0050 |
C0060 |
C0070 |
C0080 |
C0090 |
|
|
|
|
|
|
|
|
|
|
List of RFF/MAP with sub RFF/MAP
|
Number of RFF / MAP with sub RFF / MAP |
Number of sub RFF/MAP |
Sub RFF / MAP |
|
C0100 |
C0110 |
C0120 |
|
|
|
|
S.02.01.01
Balance sheet
|
|
|
Solvency II value |
Statutory accounts value |
|
Assets |
|
C0010 |
C0020 |
|
Goodwill |
R0010 |
|
|
|
Deferred acquisition costs |
R0020 |
|
|
|
Intangible assets |
R0030 |
|
|
|
Deferred tax assets |
R0040 |
|
|
|
Pension benefit surplus |
R0050 |
|
|
|
Property, plant & equipment held for own use |
R0060 |
|
|
|
Investments (other than assets held for index-linked and unit-linked contracts) |
R0070 |
|
|
|
Property (other than for own use) |
R0080 |
|
|
|
Holdings in related undertakings, including participations |
R0090 |
|
|
|
Equities |
R0100 |
|
|
|
Equities — listed |
R0110 |
|
|
|
Equities — unlisted |
R0120 |
|
|
|
Bonds |
R0130 |
|
|
|
Government Bonds |
R0140 |
|
|
|
Corporate Bonds |
R0150 |
|
|
|
Structured notes |
R0160 |
|
|
|
Collateralised securities |
R0170 |
|
|
|
Collective Investments Undertakings |
R0180 |
|
|
|
Derivatives |
R0190 |
|
|
|
Deposits other than cash equivalents |
R0200 |
|
|
|
Other investments |
R0210 |
|
|
|
Assets held for index-linked and unit-linked contracts |
R0220 |
|
|
|
Loans and mortgages |
R0230 |
|
|
|
Loans on policies |
R0240 |
|
|
|
Loans and mortgages to individuals |
R0250 |
|
|
|
Other loans and mortgages |
R0260 |
|
|
|
Reinsurance recoverables from: |
R0270 |
|
|
|
Non-life and health similar to non-life |
R0280 |
|
|
|
Non-life excluding health |
R0290 |
|
|
|
Health similar to non-life |
R0300 |
|
|
|
Life and health similar to life, excluding health and index-linked and unit-linked |
R0310 |
|
|
|
Health similar to life |
R0320 |
|
|
|
Life excluding health and index-linked and unit-linked |
R0330 |
|
|
|
Life index-linked and unit-linked |
R0340 |
|
|
|
Deposits to cedants |
R0350 |
|
|
|
Insurance and intermediaries receivables |
R0360 |
|
|
|
Reinsurance receivables |
R0370 |
|
|
|
Receivables (trade, not insurance) |
R0380 |
|
|
|
Own shares (held directly) |
R0390 |
|
|
|
Amounts due in respect of own fund items or initial fund called up but not yet paid in |
R0400 |
|
|
|
Cash and cash equivalents |
R0410 |
|
|
|
Any other assets, not elsewhere shown |
R0420 |
|
|
|
Total assets |
R0500 |
|
|
|
Liabilities |
|
C0010 |
C0020 |
|
Technical provisions — non-life |
R0510 |
|
|
|
Technical provisions — non-life (excluding health) |
R0520 |
|
|
|
Technical provisions calculated as a whole |
R0530 |
|
|
|
Best Estimate |
R0540 |
|
|
|
Risk margin |
R0550 |
|
|
|
Technical provisions — health (similar to non-life) |
R0560 |
|
|
|
Technical provisions calculated as a whole |
R0570 |
|
|
|
Best Estimate |
R0580 |
|
|
|
Risk margin |
R0590 |
|
|
|
Technical provisions — life (excluding index-linked and unit-linked) |
R0600 |
|
|
|
Technical provisions — health (similar to life) |
R0610 |
|
|
|
Technical provisions calculated as a whole |
R0620 |
|
|
|
Best Estimate |
R0630 |
|
|
|
Risk margin |
R0640 |
|
|
|
Technical provisions — life (excluding health and index-linked and unit-linked) |
R0650 |
|
|
|
Technical provisions calculated as a whole |
R0660 |
|
|
|
Best Estimate |
R0670 |
|
|
|
Risk margin |
R0680 |
|
|
|
Technical provisions — index-linked and unit-linked |
R0690 |
|
|
|
Technical provisions calculated as a whole |
R0700 |
|
|
|
Best Estimate |
R0710 |
|
|
|
Risk margin |
R0720 |
|
|
|
Other technical provisions |
R0730 |
|
|
|
Contingent liabilities |
R0740 |
|
|
|
Provisions other than technical provisions |
R0750 |
|
|
|
Pension benefit obligations |
R0760 |
|
|
|
Deposits from reinsurers |
R0770 |
|
|
|
Deferred tax liabilities |
R0780 |
|
|
|
Derivatives |
R0790 |
|
|
|
Debts owed to credit institutions |
R0800 |
|
|
|
Financial liabilities other than debts owed to credit institutions |
R0810 |
|
|
|
Insurance & intermediaries payables |
R0820 |
|
|
|
Reinsurance payables |
R0830 |
|
|
|
Payables (trade, not insurance) |
R0840 |
|
|
|
Subordinated liabilities |
R0850 |
|
|
|
Subordinated liabilities not in Basic Own Funds |
R0860 |
|
|
|
Subordinated liabilities in Basic Own Funds |
R0870 |
|
|
|
Any other liabilities, not elsewhere shown |
R0880 |
|
|
|
Total liabilities |
R0900 |
|
|
|
Excess of assets over liabilities |
R1000 |
|
|
S.02.01.02
Balance sheet
|
|
|
Solvency II value |
|
Assets |
|
C0010 |
|
Goodwill |
R0010 |
|
|
Deferred acquisition costs |
R0020 |
|
|
Intangible assets |
R0030 |
|
|
Deferred tax assets |
R0040 |
|
|
Pension benefit surplus |
R0050 |
|
|
Property, plant & equipment held for own use |
R0060 |
|
|
Investments (other than assets held for index-linked and unit-linked contracts) |
R0070 |
|
|
Property (other than for own use) |
R0080 |
|
|
Holdings in related undertakings, including participations |
R0090 |
|
|
Equities |
R0100 |
|
|
Equities — listed |
R0110 |
|
|
Equities — unlisted |
R0120 |
|
|
Bonds |
R0130 |
|
|
Government Bonds |
R0140 |
|
|
Corporate Bonds |
R0150 |
|
|
Structured notes |
R0160 |
|
|
Collateralised securities |
R0170 |
|
|
Collective Investments Undertakings |
R0180 |
|
|
Derivatives |
R0190 |
|
|
Deposits other than cash equivalents |
R0200 |
|
|
Other investments |
R0210 |
|
|
Assets held for index-linked and unit-linked contracts |
R0220 |
|
|
Loans and mortgages |
R0230 |
|
|
Loans on policies |
R0240 |
|
|
Loans and mortgages to individuals |
R0250 |
|
|
Other loans and mortgages |
R0260 |
|
|
Reinsurance recoverables from: |
R0270 |
|
|
Non-life and health similar to non-life |
R0280 |
|
|
Non-life excluding health |
R0290 |
|
|
Health similar to non-life |
R0300 |
|
|
Life and health similar to life, excluding health and index-linked and unit-linked |
R0310 |
|
|
Health similar to life |
R0320 |
|
|
Life excluding health and index-linked and unit-linked |
R0330 |
|
|
Life index-linked and unit-linked |
R0340 |
|
|
Deposits to cedants |
R0350 |
|
|
Insurance and intermediaries receivables |
R0360 |
|
|
Reinsurance receivables |
R0370 |
|
|
Receivables (trade, not insurance) |
R0380 |
|
|
Own shares (held directly) |
R0390 |
|
|
Amounts due in respect of own fund items or initial fund called up but not yet paid in |
R0400 |
|
|
Cash and cash equivalents |
R0410 |
|
|
Any other assets, not elsewhere shown |
R0420 |
|
|
Total assets |
R0500 |
|
|
Liabilities |
|
C0010 |
|
Technical provisions — non-life |
R0510 |
|
|
Technical provisions — non-life (excluding health) |
R0520 |
|
|
Technical provisions calculated as a whole |
R0530 |
|
|
Best Estimate |
R0540 |
|
|
Risk margin |
R0550 |
|
|
Technical provisions — health (similar to non-life) |
R0560 |
|
|
Technical provisions calculated as a whole |
R0570 |
|
|
Best Estimate |
R0580 |
|
|
Risk margin |
R0590 |
|
|
Technical provisions — life (excluding index-linked and unit-linked) |
R0600 |
|
|
Technical provisions — health (similar to life) |
R0610 |
|
|
Technical provisions calculated as a whole |
R0620 |
|
|
Best Estimate |
R0630 |
|
|
Risk margin |
R0640 |
|
|
Technical provisions — life (excluding health and index-linked and unit-linked) |
R0650 |
|
|
Technical provisions calculated as a whole |
R0660 |
|
|
Best Estimate |
R0670 |
|
|
Risk margin |
R0680 |
|
|
Technical provisions — index-linked and unit-linked |
R0690 |
|
|
Technical provisions calculated as a whole |
R0700 |
|
|
Best Estimate |
R0710 |
|
|
Risk margin |
R0720 |
|
|
Other technical provisions |
R0730 |
|
|
Contingent liabilities |
R0740 |
|
|
Provisions other than technical provisions |
R0750 |
|
|
Pension benefit obligations |
R0760 |
|
|
Deposits from reinsurers |
R0770 |
|
|
Deferred tax liabilities |
R0780 |
|
|
Derivatives |
R0790 |
|
|
Debts owed to credit institutions |
R0800 |
|
|
Financial liabilities other than debts owed to credit institutions |
R0810 |
|
|
Insurance & intermediaries payables |
R0820 |
|
|
Reinsurance payables |
R0830 |
|
|
Payables (trade, not insurance) |
R0840 |
|
|
Subordinated liabilities |
R0850 |
|
|
Subordinated liabilities not in Basic Own Funds |
R0860 |
|
|
Subordinated liabilities in Basic Own Funds |
R0870 |
|
|
Any other liabilities, not elsewhere shown |
R0880 |
|
|
Total liabilities |
R0900 |
|
|
Excess of assets over liabilities |
R1000 |
|
SR.02.01.01
Balance sheet
|
Ring-fenced fund or remaining part |
Z0020 |
|
|
Fund number |
Z0030 |
|
|
|
|
Solvency II value |
Statutory accounts value |
|
Assets |
|
C0010 |
C0020 |
|
Goodwill |
R0010 |
|
|
|
Deferred acquisition costs |
R0020 |
|
|
|
Intangible assets |
R0030 |
|
|
|
Deferred tax assets |
R0040 |
|
|
|
Pension benefit surplus |
R0050 |
|
|
|
Property, plant & equipment held for own use |
R0060 |
|
|
|
Investments (other than assets held for index-linked and unit-linked contracts) |
R0070 |
|
|
|
Property (other than for own use) |
R0080 |
|
|
|
Holdings in related undertakings, including participations |
R0090 |
|
|
|
Equities |
R0100 |
|
|
|
Equities — listed |
R0110 |
|
|
|
Equities — unlisted |
R0120 |
|
|
|
Bonds |
R0130 |
|
|
|
Government Bonds |
R0140 |
|
|
|
Corporate Bonds |
R0150 |
|
|
|
Structured notes |
R0160 |
|
|
|
Collateralised securities |
R0170 |
|
|
|
Collective Investments Undertakings |
R0180 |
|
|
|
Derivatives |
R0190 |
|
|
|
Deposits other than cash equivalents |
R0200 |
|
|
|
Other investments |
R0210 |
|
|
|
Assets held for index-linked and unit-linked contracts |
R0220 |
|
|
|
Loans and mortgages |
R0230 |
|
|
|
Loans on policies |
R0240 |
|
|
|
Loans and mortgages to individuals |
R0250 |
|
|
|
Other loans and mortgages |
R0260 |
|
|
|
Reinsurance recoverables from: |
R0270 |
|
|
|
Non-life and health similar to non-life |
R0280 |
|
|
|
Non-life excluding health |
R0290 |
|
|
|
Health similar to non-life |
R0300 |
|
|
|
Life and health similar to life, excluding health and index-linked and unit-linked |
R0310 |
|
|
|
Health similar to life |
R0320 |
|
|
|
Life excluding health and index-linked and unit-linked |
R0330 |
|
|
|
Life index-linked and unit-linked |
R0340 |
|
|
|
Deposits to cedants |
R0350 |
|
|
|
Insurance and intermediaries receivables |
R0360 |
|
|
|
Reinsurance receivables |
R0370 |
|
|
|
Receivables (trade, not insurance) |
R0380 |
|
|
|
Own shares (held directly) |
R0390 |
|
|
|
Amounts due in respect of own fund items or initial fund called up but not yet paid in |
R0400 |
|
|
|
Cash and cash equivalents |
R0410 |
|
|
|
Any other assets, not elsewhere shown |
R0420 |
|
|
|
Total assets |
R0500 |
|
|
|
Liabilities |
|
C0010 |
C0020 |
|
Technical provisions — non-life |
R0510 |
|
|
|
Technical provisions — non-life (excluding health) |
R0520 |
|
|
|
Technical provisions calculated as a whole |
R0530 |
|
|
|
Best Estimate |
R0540 |
|
|
|
Risk margin |
R0550 |
|
|
|
Technical provisions — health (similar to non-life) |
R0560 |
|
|
|
Technical provisions calculated as a whole |
R0570 |
|
|
|
Best Estimate |
R0580 |
|
|
|
Risk margin |
R0590 |
|
|
|
Technical provisions — life (excluding index-linked and unit-linked) |
R0600 |
|
|
|
Technical provisions — health (similar to life) |
R0610 |
|
|
|
Technical provisions calculated as a whole |
R0620 |
|
|
|
Best Estimate |
R0630 |
|
|
|
Risk margin |
R0640 |
|
|
|
Technical provisions — life (excluding health and index-linked and unit-linked) |
R0650 |
|
|
|
Technical provisions calculated as a whole |
R0660 |
|
|
|
Best Estimate |
R0670 |
|
|
|
Risk margin |
R0680 |
|
|
|
Technical provisions — index-linked and unit-linked |
R0690 |
|
|
|
Technical provisions calculated as a whole |
R0700 |
|
|
|
Best Estimate |
R0710 |
|
|
|
Risk margin |
R0720 |
|
|
|
Other technical provisions |
|
|
|
|
Contingent liabilities |
R0740 |
|
|
|
Provisions other than technical provisions |
R0750 |
|
|
|
Pension benefit obligations |
R0760 |
|
|
|
Deposits from reinsurers |
R0770 |
|
|
|
Deferred tax liabilities |
R0780 |
|
|
|
Derivatives |
R0790 |
|
|
|
Debts owed to credit institutions |
R0800 |
|
|
|
Financial liabilities other than debts owed to credit institutions |
R0810 |
|
|
|
Insurance & intermediaries payables |
R0820 |
|
|
|
Reinsurance payables |
R0830 |
|
|
|
Payables (trade, not insurance) |
R0840 |
|
|
|
Subordinated liabilities |
R0850 |
|
|
|
Subordinated liabilities not in Basic Own Funds |
R0860 |
|
|
|
Subordinated liabilities in Basic Own Funds |
R0870 |
|
|
|
Any other liabilities, not elsewhere shown |
R0880 |
|
|
|
Total liabilities |
R0900 |
|
|
|
Excess of assets over liabilities |
R1000 |
|
|
S.02.02.01
Assets and liabilities by currency
|
|
|
|
|
|
|
Currencies |
|
|
|
|
|
|
|
|
C0010 |
… |
|
Currency code |
|
|
|
|
R0010 |
|
… |
|
|
|
|
|
|
|
|
|
|
|
|
Total value of all currencies |
Value of the solvency II reporting currency |
Value of remaining other currencies |
|
Value of material currencies |
|
|
|
|
C0020 |
C0030 |
C0040 |
|
C0050 |
… |
|
Assets |
|
|
|
|
|
|
|
|
Investments (other than assets held for index-linked and unit-linked contracts) |
R0020 |
|
|
|
|
|
… |
|
Other assets: Property, plant & equipment held for own use, Cash and cash equivalents, Loans on policies, Loans & mortgages to individuals and Other loans & mortgages (other than index-linked and unit-linked contracts) |
R0030 |
|
|
|
|
|
… |
|
Assets held for index-linked and unit-linked contracts |
R0040 |
|
|
|
|
|
… |
|
Reinsurance recoverables |
R0050 |
|
|
|
|
|
… |
|
Deposits to cedants, insurance and intermediaries receivables and reinsurance receivables |
R0060 |
|
|
|
|
|
… |
|
Any other assets |
R0070 |
|
|
|
|
|
… |
|
Total assets |
R0100 |
|
|
|
|
|
… |
|
Liabilities |
|
|
|
|
|
|
|
|
Technical provisions (excluding index-linked and unit-linked contracts) |
R0110 |
|
|
|
|
|
… |
|
Technical provisions — index-linked and unit-linked contracts |
R0120 |
|
|
|
|
|
… |
|
Deposits from reinsurers and insurance, intermediaries and reinsurance payables |
R0130 |
|
|
|
|
|
… |
|
Derivatives |
R0140 |
|
|
|
|
|
… |
|
Financial liabilities |
R0150 |
|
|
|
|
|
… |
|
Contingent liabilities |
R0160 |
|
|
|
|
|
… |
|
Any other liabilities |
R0170 |
|
|
|
|
|
… |
|
Total liabilites |
R0200 |
|
|
|
|
|
… |
S.03.01.01
Off-balance sheet items — general
|
|
|
Maximum value |
Value of guarantee / collateral / contingent liabilities |
Value of assets for which collateral is held |
Value of liabilities for which collateral is pledged |
|
|
|
C0010 |
C0020 |
C0030 |
C0040 |
|
Guarantees provided by the undertaking, including letters of credit |
R0010 |
|
|
|
|
|
Of which, guarantees, including letters of credit provided to other undertakings of the same group |
R0020 |
|
|
|
|
|
Guarantees received by the undertaking, including letters of credit |
R0030 |
|
|
|
|
|
Of which, guarantees, including letters of credit received from other undertakings of the same group |
R0040 |
|
|
|
|
|
Collateral held |
|
|
|
|
|
|
Collateral held for loans made or bonds purchased |
R0100 |
|
|
|
|
|
Collateral held for derivatives |
R0110 |
|
|
|
|
|
Assets pledged by reinsurers for ceded technical provisions |
R0120 |
|
|
|
|
|
Other collateral held |
R0130 |
|
|
|
|
|
Total collateral held |
R0200 |
|
|
|
|
|
Collateral pledged |
|
|
|
|
|
|
Collateral pledged for loans received or bonds issued |
R0210 |
|
|
|
|
|
Collateral pledged for derivatives |
R0220 |
|
|
|
|
|
Assets pledged to cedants for technical provisions (reinsurance accepted) |
R0230 |
|
|
|
|
|
Other collateral pledged |
R0240 |
|
|
|
|
|
Total collateral pledged |
R0300 |
|
|
|
|
|
Contingent liabilities |
|
|
|
|
|
|
Contingent liabilities not in Solvency II Balance Sheet |
R0310 |
|
|
|
|
|
Of which contingent liabilities toward entities of the same group |
R0320 |
|
|
|
|
|
Contingent liabilities in Solvency II Balance Sheet |
R0330 |
|
|
|
|
|
Total Contingent liabilities |
R0400 |
|
|
|
|
S.03.01.04
Off-balance sheet items — general
|
|
|
Maximum value |
Value of guarantee / collateral / contingent liabilities |
Value of assets for which collateral is held |
Value of liabilities for which collateral is pledged |
|
|
|
C0010 |
C0020 |
C0030 |
C0040 |
|
Guarantees provided by the group including letters of credit |
R0010 |
|
|
|
|
|
Guarantees received by the group including letters of credit |
R0030 |
|
|
|
|
|
Collateral held |
|
|
|
|
|
|
Collateral held for loans made or bonds purchased |
R0100 |
|
|
|
|
|
Collateral held for derivatives |
R0110 |
|
|
|
|
|
Assets pledged by reinsurers for ceded technical provisions |
R0120 |
|
|
|
|
|
Other collateral held |
R0130 |
|
|
|
|
|
Total collateral held |
R0200 |
|
|
|
|
|
Collateral pledged |
|
|
|
|
|
|
Collateral pledged for loans received or bonds issued |
R0210 |
|
|
|
|
|
Collateral pledged for derivatives |
R0220 |
|
|
|
|
|
Assets pledged to cedants for technical provisions (reinsurance accepted) |
R0230 |
|
|
|
|
|
Other collateral pledged |
R0240 |
|
|
|
|
|
Total collateral pledged |
R0300 |
|
|
|
|
|
Contingent liabilities |
|
|
|
|
|
|
Contingent liabilities not in Solvency II Balance Sheet |
R0310 |
|
|
|
|
|
Contingent liabilities in Solvency II Balance Sheet |
R0330 |
|
|
|
|
|
Total Contingent liabilities |
R0400 |
|
|
|
|
S.03.02.01
Off-balance sheet items — List of unlimited guarantees received by the undertaking
|
Code of guarantee |
Name of provider of guarantee |
Code of provider of guarantee |
Type of code of provider of guarantee |
Provider of guarantee belonging to the same group |
Triggering event(s) of guarantee |
Specific triggering event(s) of guarantee |
Effective date of guarantee |
Ancillary Own Funds |
|
C0010 |
C0020 |
C0030 |
C0040 |
C0050 |
C0060 |
C0070 |
C0080 |
C0090 |
|
|
|
|
|
|
|
|
|
|
S.03.02.04
Off-balance sheet items — List of unlimited guarantees received by the group
|
Code of guarantee |
Name of provider of guarantee |
Code of provider of guarantee |
Type of code of provider of guarantee |
Triggering event(s) of guarantee |
Specific triggering event(s) of guarantee |
Effective date of guarantee |
Ancillary Own Funds |
|
C0010 |
C0020 |
C0030 |
C0040 |
C0060 |
C0070 |
C0080 |
C0090 |
|
|
|
|
|
|
|
|
|
S.03.03.01
Off-balance sheet items — List of unlimited guarantees provided by the undertaking
|
Code of guarantee |
Name of receiver of guarantee |
Code of receiver of guarantee |
Type of code of receiver of guarantee |
Receiver of guarantee belonging to the same group |
Triggering event(s) of guarantee |
Estimation of the maximum value of guarantee |
Specific triggering event(s) of guarantee |
Effective date of guarantee |
|
C0010 |
C0020 |
C0030 |
C0040 |
C0050 |
C0060 |
C0070 |
C0080 |
C0090 |
|
|
|
|
|
|
|
|
|
|
S.03.03.04
Off-balance sheet items — List of unlimited guarantees provided by the group
|
Code of guarantee |
Name of receiver of guarantee |
Code of receiver of guarantee |
Type of code of receiver of guarantee |
Triggering event(s) of guarantee |
Estimation of the maximum value of guarantee |
Specific triggering event(s) of guarantee |
Effective date of guarantee |
|
C0010 |
C0020 |
C0030 |
C0040 |
C0060 |
C0070 |
C0080 |
C0090 |
|
|
|
|
|
|
|
|
|
S.04.01.01
Activity by country
|
|
|
Line of Business |
Z0010 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Undertaking |
All EEA members |
Total business underwritten by all non-EEA branches |
||||
|
|
|
Business underwritten in the home country, by the undertaking |
Business underwritten through FPS, by the undertaking in the EEA countries different from the home country |
Business underwritten through FPS in the home country, by any EEA branch |
Total business underwritten by all EEA branches in the country where they are established |
Total business underwritten through FPS, by all EEA branches |
Total of the business underwritten through FPS by the undertaking and all EEA branches |
|
|
|
|
C0010 |
C0020 |
C0030 |
C0040 |
C0050 |
C0060 |
C0070 |
|
Country |
R0010 |
|
|
|
|
|
|
|
|
Premiums written |
R0020 |
|
|
|
|
|
|
|
|
Claims incurred |
R0030 |
|
|
|
|
|
|
|
|
Commissions |
R0040 |
|
|
|
|
|
|
|
|
|
|
By EEA member |
… |
By material non-EEA member |
… |
||||
|
|
|
Business underwritten in the considered country, by the EEA branch established in this country |
Business underwritten through FPS, by the EEA branch established in the considered country |
Business underwritten in the considered country through FPS, by the undertaking or any EEA branch |
Business underwritten in the considered country, by the EEA branch established in this country |
Business underwritten through FPS, by the EEA branch established in the considered country |
Business underwritten in the considered country through FPS, by the undertaking or any EEA branch |
Business underwritten by material non-EEA country branches |
… |
|
|
|
C0080 |
C0090 |
C0100 |
… |
… |
|
C0110 |
|
|
Country |
R0010 |
|
|
|
|
||||
|
Premiums written |
R0020 |
|
|
|
|
|
|
|
|
|
Claims incurred |
R0030 |
|
|
|
|
|
|
|
|
|
Commissions |
R0040 |
|
|
|
|
|
|
|
|
S.04.02.01
Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liability
|
|
|
Undertaking |
By EEA Member |
… |
||
|
|
|
FPS |
Branch |
FPS |
Branch |
FPS |
|
|
|
C0010 |
C0020 |
C0030 |
… |
|
|
Country |
R0010 |
|
|
|
|
|
|
Frequency of claims for Motor Vehicle Liability (except carrier's liability) |
R0020 |
|
|
|
|
|
|
Average cost of claims for Motor Vehicle Liability (except carrier's liability) |
R0030 |
|
|
|
|
|
S.05.01.01
Premiums, claims and expenses by line of business
|
|
|
Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) |
||||||||
|
|
|
Medical expense insurance |
Income protection insurance |
Workers' compensation insurance |
Motor vehicle liability insurance |
Other motor insurance |
Marine, aviation and transport insurance |
Fire and other damage to property insurance |
General liability insurance |
Credit and suretyship insurance |
|
|
|
C0010 |
C0020 |
C0030 |
C0040 |
C0050 |
C0060 |
C0070 |
C0080 |
C0090 |
|
Premiums written |
|
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R0110 |
|
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0120 |
|
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0130 |
|
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0140 |
|
|
|
|
|
|
|
|
|
|
Net |
R0200 |
|
|
|
|
|
|
|
|
|
|
Premiums earned |
|
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R0210 |
|
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0220 |
|
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0230 |
|
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0240 |
|
|
|
|
|
|
|
|
|
|
Net |
R0300 |
|
|
|
|
|
|
|
|
|
|
Claims incurred |
|
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R0310 |
|
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0320 |
|
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0330 |
|
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0340 |
|
|
|
|
|
|
|
|
|
|
Net |
R0400 |
|
|
|
|
|
|
|
|
|
|
Changes in other technical provisions |
|
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R0410 |
|
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0420 |
|
|
|
|
|
|
|
|
|
|
Gross — Non- proportional reinsurance accepted |
R0430 |
|
|
|
|
|
|
|
|
|
|
Reinsurers'share |
R0440 |
|
|
|
|
|
|
|
|
|
|
Net |
R0500 |
|
|
|
|
|
|
|
|
|
|
|
|
Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) |
Line of Business for: accepted non-proportional reinsurance |
Total |
|||||
|
|
|
Legal expenses insurance |
Assistance |
Miscellaneous financial loss |
Health |
Casualty |
Marine, aviation, transport |
Property |
|
|
|
|
C0100 |
C0110 |
C0120 |
C0130 |
C0140 |
C0150 |
C0160 |
C0200 |
|
Premiums written |
|
|
|||||||
|
Gross — Direct Business |
R0110 |
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0120 |
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0130 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0140 |
|
|
|
|
|
|
|
|
|
Net |
R0200 |
|
|
|
|
|
|
|
|
|
Premiums earned |
|
|
|||||||
|
Gross — Direct Business |
R0210 |
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0220 |
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0230 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0240 |
|
|
|
|
|
|
|
|
|
Net |
R0300 |
|
|
|
|
|
|
|
|
|
Claims incurred |
|
|
|||||||
|
Gross — Direct Business |
R0310 |
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0320 |
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0330 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0340 |
|
|
|
|
|
|
|
|
|
Net |
R0400 |
|
|
|
|
|
|
|
|
|
Changes in other technical provisions |
|
|
|||||||
|
Gross — Direct Business |
R0410 |
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0420 |
|
|
|
|
|
|
|
|
|
Gross — Non- proportional reinsurance accepted |
R0430 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0440 |
|
|
|
|
|
|
|
|
|
Net |
R0500 |
|
|
|
|
|
|
|
|
|
|
|
Line of Business for: non-life insurance obligations |
||||||||
|
|
|
Medical expense insurance |
Income protection insurance |
Workers' compensation insurance |
Motor vehicle liability insurance |
Other motor insurance |
Marine, aviation and transport insurance |
Fire and other damage to property insurance |
General liability insurance |
Credit and suretyship insurance |
|
|
|
C0010 |
C0020 |
C0030 |
C0040 |
C0050 |
C0060 |
C0070 |
C0080 |
C0090 |
|
Expenses incurred |
R0550 |
|
|
|
|
|
|
|
|
|
|
Administrative expenses |
|
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R0610 |
|
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0620 |
|
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0630 |
|
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0640 |
|
|
|
|
|
|
|
|
|
|
Net |
R0700 |
|
|
|
|
|
|
|
|
|
|
Investment management expenses |
|
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R0710 |
|
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0720 |
|
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0730 |
|
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0740 |
|
|
|
|
|
|
|
|
|
|
Net |
R0800 |
|
|
|
|
|
|
|
|
|
|
Claims management expenses |
|
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R0810 |
|
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0820 |
|
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0830 |
|
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0840 |
|
|
|
|
|
|
|
|
|
|
Net |
R0900 |
|
|
|
|
|
|
|
|
|
|
Acquisition expenses |
|
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R0910 |
|
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0920 |
|
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0930 |
|
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0940 |
|
|
|
|
|
|
|
|
|
|
Net |
R1000 |
|
|
|
|
|
|
|
|
|
|
Overhead expenses |
|
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R1010 |
|
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R1020 |
|
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R1030 |
|
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R1040 |
|
|
|
|
|
|
|
|
|
|
Net |
R1100 |
|
|
|
|
|
|
|
|
|
|
Other expenses |
R1200 |
|
|
|
|
|
|
|
|
|
|
Total expenses |
R1300 |
|
|
|
|
|
|
|
|
|
|
|
|
Line of Business for: non-life insurance obligations |
Line of Business for: accepted non-proportional reinsurance |
Total |
|||||
|
|
|
Legal expenses insurance |
Assistance |
Miscellaneous financial loss |
Health |
Casualty |
Marine, aviation, transport |
Property |
|
|
|
|
C0100 |
C0110 |
C0120 |
C0130 |
C0140 |
C0150 |
C0160 |
C0200 |
|
Expenses incurred |
R0550 |
|
|
|
|
|
|
|
|
|
Administrative expenses |
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R0610 |
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0620 |
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0630 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0640 |
|
|
|
|
|
|
|
|
|
Net |
R0700 |
|
|
|
|
|
|
|
|
|
Investment management expenses |
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R0710 |
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0720 |
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0730 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0740 |
|
|
|
|
|
|
|
|
|
Net |
R0800 |
|
|
|
|
|
|
|
|
|
Claims management expenses |
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R0810 |
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0820 |
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0830 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0840 |
|
|
|
|
|
|
|
|
|
Net |
R0900 |
|
|
|
|
|
|
|
|
|
Acquisition expenses |
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R0910 |
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R0920 |
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R0930 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R0940 |
|
|
|
|
|
|
|
|
|
Net |
R1000 |
|
|
|
|
|
|
|
|
|
Overhead expenses |
|
|
|
|
|
|
|
|
|
|
Gross — Direct Business |
R1010 |
|
|
|
|
|
|
|
|
|
Gross — Proportional reinsurance accepted |
R1020 |
|
|
|
|
|
|
|
|
|
Gross — Non-proportional reinsurance accepted |
R1030 |
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R1040 |
|
|
|
|
|
|
|
|
|
Net |
R1100 |
|
|
|
|
|
|
|
|
|
Other expenses |
R1200 |
|
|
|
|
|
|
|
|
|
Total expenses |
R1300 |
|
|
|
|
|
|
|
|
|
|
|
Line of Business for: life insurance obligations |
Life reinsurance obligations |
Total |
||||||
|
|
|
Health insurance |
Insurance with profit participation |
Index-linked and unit-linked insurance |
Other life insurance |
Annuities stemming from non-life insurance contracts and relating to health insurance obligations |
Annuities stemming from non-life insurance contracts and relating to insurance obligations other than health insurance obligations |
Health reinsurance |
Life reinsurance |
|
|
|
|
C0210 |
C0220 |
C0230 |
C0240 |
C0250 |
C0260 |
C0270 |
C0280 |
C0300 |
|
Premiums written |
|
|
|
|
|
|
|
|
|
|
|
Gross |
R1410 |
|
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R1420 |
|
|
|
|
|
|
|
|
|
|
Net |
R1500 |
|
|
|
|
|
|
|
|
|
|
Premiums earned |
|
|
|
|
|
|
|
|
|
|
|
Gross |
R1510 |
|
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R1520 |
|
|
|
|
|
|
|
|
|
|
Net |
R1600 |
|
|
|
|
|
|
|
|
|
|
Claims incurred |
|
|
|
|
|
|
|
|
|
|
|
Gross |
R1610 |
|
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R1620 |
|
|
|
|
|
|
|
|
|
|
Net |
R1700 |
|
|
|
|
|
|
|
|
|
|
Changes in other technical provisions |
|
|
|
|
|
|
|
|
|
|
|
Gross |
R1710 |
|
|
|
|
|
|
|
|
|
|
Reinsurers' share |
R1720 |
|
|
|
|
|
|
|
|
|
|
Net |
R1800 |
|
|
|
|
|
|
|
|
|
|
Expenses incurred |
R1900 |
|
||||||||