LegalizeCommission Implementing Regulation (EU) 2015/2452 of 2 December 2015 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report in accordance with Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)
Article 1
Subject matter
This Regulation lays down implementing technical standards on the solvency and financial condition report by establishing procedures, formats and the templates for the disclosure of information referred to in Article 51 of Directive 2009/138/EC for individual insurance and reinsurance undertakings and in Article 256 of Directive 2009/138/EC for groups.
Article 2
Public disclosure formats
When disclosing the information referred to in this Regulation figures reflecting monetary amounts shall be disclosed in thousands of units.
Article 3
Currency
1.
For the purposes of this Regulation ‘reporting currency’, unless otherwise required by the supervisory authority, shall be:
- (a) for individual disclosure, the currency used for the preparation of the insurance or reinsurance undertaking's financial statements;
- (b) for group disclosure, the currency used for the preparation of the consolidated financial statements.
2.
Figures reflecting monetary amounts shall be disclosed in the reporting currency. Any other currency than the reporting currency shall be converted into the reporting currency.
3.
When expressing the value of any asset or liability denominated in a currency other than the reporting currency, the value shall be converted in the reporting currency as if the conversion had taken place at the closing rate on the last day for which the appropriate rate is available in the reporting period to which the asset or liability relates.
4.
When expressing the value of any income or expense, the value shall be converted in the reporting currency using such basis of conversion as that used for accounting purposes.
5.
The conversion into the reporting currency shall be calculated by applying the exchange rate from the same source as used for the insurance or reinsurance undertaking's financial statements in case of individual reporting or for the consolidated financial statements in case of group reporting unless otherwise required by the supervisory authority.
Article 4
Templates for the solvency and financial condition report of individual undertakings
Insurance and reinsurance undertakings shall publicly disclose as part of their solvency and financial condition report at least the following templates:
- (a) template S.02.01.02 of Annex I specifying balance sheet information using the valuation in accordance with Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex II to this Regulation;
- (b) template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses using the valuation and recognition principles used in the undertaking's financial statements, following the instructions set out in section S.05.01 of Annex II to this Regulation, for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35;
- (c) template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country using the valuation and recognition principles used in the undertaking's financial statements, following the instructions set out in section S.05.02 of Annex II;
- (d) template S.12.01.02 of Annex I, specifying information on the technical provisions relating to life insurance and health insurance pursued on a similar technical basis to that of life insurance (‘health SLT’) for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.12.01 of Annex II to this Regulation;
- (e) template S.17.01.02 of Annex I, specifying information on non-life technical provisions, following the instructions set out in section S.17.01 of Annex II to this Regulation for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35;
- (f) template S.19.01.21 of Annex I, specifying information on non-life insurance claims in the format of development triangles, following the instructions set out in section S.19.01 of Annex II for the total non-life business;
- (g) template S.22.01.21 of Annex I, specifying information on the impact of the long term guarantee and transitional measures, following the instructions set out in section S.22.01 of Annex II;
- (h) template S.23.01.01 of Annex I, specifying information on own funds, including basic own funds and ancillary own funds, following the instructions set out in section S.23.01 of Annex II;
- (i) template S.25.01.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using the standard formula, following the instructions set out in section S.25.01 of Annex II;
- (j) template S.25.02.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using the standard formula and a partial internal model, following the instructions set out in section S.25.02 of Annex II;
- (k) template S.25.03.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using a full internal model, following the instructions set out in section S.25.03 of Annex II;
- (l) template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement for insurance and reinsurance undertakings engaged in only life or only non-life insurance or reinsurance activity, following the instructions set out in section S.28.01 of Annex II;
- (m) template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement for insurance undertakings engaged in both life and non-life insurance activity, following the instructions set out in section S.28.02 of Annex II.
Article 5
Templates for the solvency and financial condition report of groups
Participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies shall publicly disclose as part of their group solvency and financial condition report at least the following templates:
- (a) template S.32.01.22 of Annex I, specifying information on the undertakings in the scope of the group, following the instructions set out in section S.32.01 of Annex III;
- (b) where, for the calculation of the group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC, template S.02.01.02 of Annex I to this Regulation, specifying balance sheet information, using the valuation in accordance with Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex III to this Regulation;
- (c) template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses, using the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.01 of Annex III to this Regulation, for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35;
- (d) template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country, using the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.02 of Annex III;
- (e) template S.22.01.22 of Annex I, specifying information on the impact of the long term guarantee and transitional measures, following the instructions set out in section S.22.01 of Annex III;
- (f) template S.23.01.22 of Annex I, specifying information on own funds, including basic own funds and ancillary own funds, following the instructions set out in section S.23.01 of Annex III;
- (g) where, for the calculation of group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.25.01.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using the standard formula, following the instructions set out in section S.25.01 of Annex III to this Regulation;
- (h) where, for the calculation of group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.25.02.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using the standard formula and a partial internal model, following the instructions set out in section S.25.02 of Annex III to this Regulation;
- (i) where, for the calculation of group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.25.03.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using a full internal model, following the instructions set out in section S.25.03 of Annex III to this Regulation.
Article 6
References to other documents in the solvency and financial condition report
When insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies include in the solvency and financial condition report references to other publicly available documents, these references shall be done through references that lead directly to the information itself and not to a general document.
Article 7
Consistency of information
Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies shall assess whether the information disclosed is fully consistent with the information reported to the supervisory authorities.
Article 8
Means of disclosure of the group and single solvency and financial condition report
Article 301 of Delegated Regulation (EU) 2015/35 shall apply to the disclosure of the group and single solvency and financial condition report.
Article 9
Involvement of the subsidiaries in the single solvency and financial condition report
1.
When a participating insurance or reinsurance undertaking, insurance holding company or mixed financial holding company requests an agreement from the group supervisor to provide a single solvency and financial condition report, the group supervisor shall promptly contact all supervisory authorities concerned to discuss in particular the language of the text of the single solvency and financial condition report.
2.
The participating insurance and reinsurance undertaking, insurance holding company or mixed financial holding company shall provide an explanation on how the subsidiaries shall be covered and how the subsidiaries' administrative, management or supervisory body shall be involved in the process and in the approval of the single solvency and financial condition report.
Article 10
Entry into force
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
S.02.01.02
Balance sheet
| Solvency II value | ||
|---|---|---|
| Assets | C0010 | |
| Intangible assets | R0030 | |
| Deferred tax assets | R0040 | |
| Pension benefit surplus | R0050 | |
| Property, plant & equipment held for own use | R0060 | |
| Investments (other than assets held for index-linked and unit-linked contracts) | R0070 | |
| Property (other than for own use) | R0080 | |
| Holdings in related undertakings, including participations | R0090 | |
| Equities | R0100 | |
| Equities — listed | R0110 | |
| Equities — unlisted | R0120 | |
| Bonds | R0130 | |
| Government Bonds | R0140 | |
| Corporate Bonds | R0150 | |
| Structured notes | R0160 | |
| Collateralised securities | R0170 | |
| Collective Investments Undertakings | R0180 | |
| Derivatives | R0190 | |
| Deposits other than cash equivalents | R0200 | |
| Other investments | R0210 | |
| Assets held for index-linked and unit-linked contracts | R0220 | |
| Loans and mortgages | R0230 | |
| Loans on policies | R0240 | |
| Loans and mortgages to individuals | R0250 | |
| Other loans and mortgages | R0260 | |
| Reinsurance recoverables from: | R0270 | |
| Non-life and health similar to non-life | R0280 | |
| Non-life excluding health | R0290 | |
| Health similar to non-life | R0300 | |
| Life and health similar to life, excluding health and index-linked and unit-linked | R0310 | |
| Health similar to life | R0320 | |
| Life excluding health and index-linked and unit-linked | R0330 | |
| Life index-linked and unit-linked | R0340 | |
| Deposits to cedants | R0350 | |
| Insurance and intermediaries receivables | R0360 | |
| Reinsurance receivables | R0370 | |
| Receivables (trade, not insurance) | R0380 | |
| Own shares (held directly) | R0390 | |
| Amounts due in respect of own fund items or initial fund called up but not yet paid in | R0400 | |
| Cash and cash equivalents | R0410 | |
| Any other assets, not elsewhere shown | R0420 | |
| Total assets | R0500 | |
| Liabilities | C0010 | |
| Technical provisions — non-life | R0510 | |
| Technical provisions — non-life (excluding health) | R0520 | |
| TP calculated as a whole | R0530 | |
| Best Estimate | R0540 | |
| Risk margin | R0550 | |
| Technical provisions — health (similar to non-life) | R0560 | |
| TP calculated as a whole | R0570 | |
| Best Estimate | R0580 | |
| Risk margin | R0590 | |
| Technical provisions — life (excluding index-linked and unit-linked) | R0600 | |
| Technical provisions — health (similar to life) | R0610 | |
| TP calculated as a whole | R0620 | |
| Best Estimate | R0630 | |
| Risk margin | R0640 | |
| Technical provisions — life (excluding health and index-linked and unit-linked) | R0650 | |
| TP calculated as a whole | R0660 | |
| Best Estimate | R0670 | |
| Risk margin | R0680 | |
| Technical provisions — index-linked and unit-linked | R0690 | |
| TP calculated as a whole | R0700 | |
| Best Estimate | R0710 | |
| Risk margin | R0720 | |
| Contingent liabilities | R0740 | |
| Provisions other than technical provisions | R0750 | |
| Pension benefit obligations | R0760 | |
| Deposits from reinsurers | R0770 | |
| Deferred tax liabilities | R0780 | |
| Derivatives | R0790 | |
| Debts owed to credit institutions | R0800 | |
| Financial liabilities other than debts owed to credit institutions | R0810 | |
| Insurance & intermediaries payables | R0820 | |
| Reinsurance payables | R0830 | |
| Payables (trade, not insurance) | R0840 | |
| Subordinated liabilities | R0850 | |
| Subordinated liabilities not in BOF | R0860 | |
| Subordinated liabilities in BOF | R0870 | |
| Any other liabilities, not elsewhere shown | R0880 | |
| Total liabilities | R0900 | |
| Excess of assets over liabilities | R1000 |
S.05.01.02
Premiums, claims and expenses by line of business
| Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)**** | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)**** | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)**** | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)**** | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)**** | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)**** | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)**** | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)**** | 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 | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written |
| Gross — Direct Business | R0110 | |||||||||
| Gross — Proportional reinsurance accepted | R0120 | |||||||||
| Gross — Non-proportional reinsurance accepted | R0130 | |||||||||
| Reinsurers' share | R0140 | |||||||||
| Net | R0200 | |||||||||
| Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned |
| Gross — Direct Business | R0210 | |||||||||
| Gross — Proportional reinsurance accepted | R0220 | |||||||||
| Gross — Non-proportional reinsurance accepted | R0230 | |||||||||
| Reinsurers' share | R0240 | |||||||||
| Net | R0300 | |||||||||
| Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | 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 | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions |
| Gross — Direct Business | R0410 | |||||||||
| Gross — Proportional reinsurance accepted | R0420 | |||||||||
| Gross — Non- proportional reinsurance accepted | R0430 | |||||||||
| Reinsurers'share | R0440 | |||||||||
| Net | R0500 | |||||||||
| Expenses incurred | R0550 | |||||||||
| Other expenses | R1200 | |||||||||
| Total expenses | R1300 | |||||||||
| Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)**** | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)**** | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)**** | Line of business for: accepted non-proportional reinsurance**** | Line of business for: accepted non-proportional reinsurance**** | Line of business for: accepted non-proportional reinsurance**** | Line of business for: accepted non-proportional reinsurance**** | Total | |||
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | |
| Legal expenses insurance | Assistance | Miscellaneous financial loss | Health | Casualty | Marine, aviation, transport | Property | Total | |||
| C0100 | C0110 | C0120 | C0130 | C0140 | C0150 | C0160 | C0200 | |||
| Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | |
| Gross — Direct Business | R0110 | |||||||||
| Gross — Proportional reinsurance accepted | R0120 | |||||||||
| Gross — Non-proportional reinsurance accepted | R0130 | |||||||||
| Reinsurers' share | R0140 | |||||||||
| Net | R0200 | |||||||||
| Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | |
| Gross — Direct Business | R0210 | |||||||||
| Gross — Proportional reinsurance accepted | R0220 | |||||||||
| Gross — Non-proportional reinsurance accepted | R0230 | |||||||||
| Reinsurers' share | R0240 | |||||||||
| Net | R0300 | |||||||||
| Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | 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 | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | |
| Gross — Direct Business | R0410 | |||||||||
| Gross — Proportional reinsurance accepted | R0420 | |||||||||
| Gross — Non- proportional reinsurance accepted | R0430 | |||||||||
| Reinsurers' share | R0440 | |||||||||
| Net | R0500 | |||||||||
| Expenses incurred | R0550 | |||||||||
| Other expenses | R1200 | |||||||||
| Total expenses | R1300 | |||||||||
| Line of Business for: life insurance obligations**** | Line of Business for: life insurance obligations**** | Line of Business for: life insurance obligations**** | Line of Business for: life insurance obligations**** | Line of Business for: life insurance obligations**** | Line of Business for: life insurance obligations**** | Life reinsurance 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 | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written |
| Gross | R1410 | |||||||||
| Reinsurers' share | R1420 | |||||||||
| Net | R1500 | |||||||||
| Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned |
| Gross | R1510 | |||||||||
| Reinsurers' share | R1520 | |||||||||
| Net | R1600 | |||||||||
| Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred |
| Gross | R1610 | |||||||||
| Reinsurers' share | R1620 | |||||||||
| Net | R1700 | |||||||||
| Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions |
| Gross | R1710 | |||||||||
| Reinsurers' share | R1720 | |||||||||
| Net | R1800 | |||||||||
| Expenses incurred | R1900 | |||||||||
| Other expenses | R2500 | |||||||||
| Total expenses | R2600 |
S.05.02.01
Premiums, claims and expenses by country
| Home Country | Top 5 countries (by amount of gross premiums written) — non-life obligations | Top 5 countries (by amount of gross premiums written) — non-life obligations | Top 5 countries (by amount of gross premiums written) — non-life obligations | Top 5 countries (by amount of gross premiums written) — non-life obligations | Top 5 countries (by amount of gross premiums written) — non-life obligations | Total Top 5 and home country | ||
|---|---|---|---|---|---|---|---|---|
| C0010 | C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | ||
| R0010 | ||||||||
| C0080 | C0090 | C0100 | C0110 | C0120 | C0130 | C0140 | ||
| Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written |
| Gross — Direct Business | R0110 | |||||||
| Gross — Proportional reinsurance accepted | R0120 | |||||||
| Gross — Non-proportional reinsurance accepted | R0130 | |||||||
| Reinsurers' share | R0140 | |||||||
| Net | R0200 | |||||||
| Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned |
| Gross — Direct Business | R0210 | |||||||
| Gross — Proportional reinsurance accepted | R0220 | |||||||
| Gross — Non-proportional reinsurance accepted | R0230 | |||||||
| Reinsurers' share | R0240 | |||||||
| Net | R0300 | |||||||
| Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | 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 | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions |
| Gross — Direct Business | R0410 | |||||||
| Gross — Proportional reinsurance accepted | R0420 | |||||||
| Gross — Non- proportional reinsurance accepted | R0430 | |||||||
| Reinsurers' share | R0440 | |||||||
| Net | R0500 | |||||||
| Expenses incurred | R0550 | |||||||
| Other expenses | R1200 | |||||||
| Total expenses | R1300 | |||||||
| Home Country | Top 5 countries (by amount of gross premiums written) — non-life obligations | Top 5 countries (by amount of gross premiums written) — non-life obligations | Top 5 countries (by amount of gross premiums written) — non-life obligations | Top 5 countries (by amount of gross premiums written) — non-life obligations | Top 5 countries (by amount of gross premiums written) — non-life obligations | Total Top 5 and home country | ||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| C0150 | C0160 | C0170 | C0180 | C0190 | C0200 | C0210 | ||
| R1400 | ||||||||
| C0220 | C0230 | C0240 | C0250 | C0260 | C0270 | C0280 | ||
| Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written | Premiums written |
| Gross | R1410 | |||||||
| Reinsurers' share | R1420 | |||||||
| Net | R1500 | |||||||
| Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned | Premiums earned |
| Gross | R1510 | |||||||
| Reinsurers' share | R1520 | |||||||
| Net | R1600 | |||||||
| Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred | Claims incurred |
| Gross | R1610 | |||||||
| Reinsurers' share | R1620 | |||||||
| Net | R1700 | |||||||
| Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions | Changes in other technical provisions |
| Gross | R1710 | |||||||
| Reinsurers' share | R1720 | |||||||
| Net | R1800 | |||||||
| Expenses incurred | R1900 | |||||||
| Other expenses | R2500 | |||||||
| Total expenses | R2600 |
S.12.01.02
Life and Health SLT Technical Provisions
| Insurance with profit participation | Index-linked and unit-linked insurance | Index-linked and unit-linked insurance | Index-linked and unit-linked insurance | Other life insurance | Other life insurance | Other life insurance | Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations | Accepted reinsurance | Total (Life other than health insurance, incl. Unit-Linked) | ||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Insurance with profit participation | Contracts without options and guarantees | Contracts with options or guarantees | Contracts without options and guarantees | Contracts with options or guarantees | Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations | Accepted reinsurance | Total (Life other than health insurance, incl. Unit-Linked) | ||||
| C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | C0080 | C0090 | C0100 | C0150 | ||
| Technical provisions calculated as a whole | R0010 | ||||||||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole | R0020 | ||||||||||
| Technical provisions calculated as a sum of BE and RM | |||||||||||
| Best Estimate | |||||||||||
| Gross Best Estimate | R0030 | ||||||||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0080 | ||||||||||
| Best estimate minus recoverables from reinsurance/SPV and Finite Re — total | R0090 | ||||||||||
| Risk Margin | R0100 | ||||||||||
| Amount of the transitional on Technical Provisions | |||||||||||
| Technical Provisions calculated as a whole | R0110 | ||||||||||
| Best estimate | R0120 | ||||||||||
| Risk margin | R0130 | ||||||||||
| Technical provisions — total | R0200 | ||||||||||
| Health insurance (direct business) | Health insurance (direct business) | Health insurance (direct business) | Annuities stemming from non-life insurance contracts and relating to health insurance obligations | Health reinsurance (reinsurance accepted) | Total (Health similar to life insurance) | ||||||
| --- | --- | --- | --- | --- | --- | --- | --- | ||||
| Contracts without options and guarantees | Contracts with options or guarantees | Annuities stemming from non-life insurance contracts and relating to health insurance obligations | Health reinsurance (reinsurance accepted) | Total (Health similar to life insurance) | |||||||
| C0160 | C0170 | C0180 | C0190 | C0200 | C0210 | ||||||
| Technical provisions calculated as a whole | R0010 | ||||||||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole | R0020 | ||||||||||
| Technical provisions calculated as a sum of BE and RM | |||||||||||
| Best Estimate | |||||||||||
| Gross Best Estimate | R0030 | ||||||||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0080 | ||||||||||
| Best estimate minus recoverables from reinsurance/SPV and Finite Re — total | R0090 | ||||||||||
| Risk Margin | R0100 | ||||||||||
| Amount of the transitional on Technical Provisions | |||||||||||
| Technical Provisions calculated as a whole | R0110 | ||||||||||
| Best estimate | R0120 | ||||||||||
| Risk margin | R0130 | ||||||||||
| Technical provisions — total | R0200 |
S.17.01.02
Non-life Technical Provisions
| Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | ||
|---|---|---|---|---|---|---|---|---|---|---|
| Medical expense insurance | Income protection insurance | Workers' compensation insurance | Motor vehicle liability insurance | Other motor insurance | Marine, aviation and transport insurance | Fire and other damage to property insurance | General liability insurance | Credit and suretyship insurance | ||
| C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | C0080 | C0090 | C0100 | ||
| Technical provisions calculated as a whole | R0010 | |||||||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole | R0050 | |||||||||
| Technical provisions calculated as a sum of BE and RM | ||||||||||
| Best estimate | ||||||||||
| Premium provisions | ||||||||||
| Gross | R0060 | |||||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0140 | |||||||||
| Net Best Estimate of Premium Provisions | R0150 | |||||||||
| Claims provisions | ||||||||||
| Gross | R0160 | |||||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0240 | |||||||||
| Net Best Estimate of Claims Provisions | R0250 | |||||||||
| Total Best estimate — gross | R0260 | |||||||||
| Total Best estimate — net | R0270 | |||||||||
| Risk margin | R0280 | |||||||||
| Amount of the transitional on Technical Provisions | ||||||||||
| Technical Provisions calculated as a whole | R0290 | |||||||||
| Best estimate | R0300 | |||||||||
| Risk margin | R0310 | |||||||||
| Technical provisions — total | ||||||||||
| Technical provisions — total | R0320 | |||||||||
| Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total | R0330 | |||||||||
| Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total | R0340 | |||||||||
| Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Accepted non-proportional reinsurance | Accepted non-proportional reinsurance | Accepted non-proportional reinsurance | Accepted non-proportional reinsurance | Total Non-Life obligation | |||
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | |
| Legal expenses insurance | Assistance | Miscellaneous financial loss | Non-proportional health reinsurance | Non-proportional casualty reinsurance | Non-proportional marine, aviation and transport reinsurance | Non-proportional property reinsurance | Total Non-Life obligation | |||
| C0110 | C0120 | C0130 | C0140 | C0150 | C0160 | C0170 | C0180 | |||
| Technical provisions calculated as a whole | R0010 | |||||||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole | R0050 | |||||||||
| Technical provisions calculated as a sum of BE and RM | ||||||||||
| Best estimate | ||||||||||
| Premium provisions | ||||||||||
| Gross | R0060 | |||||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0140 | |||||||||
| Net Best Estimate of Premium Provisions | R0150 | |||||||||
| Claims provisions | ||||||||||
| Gross | R0160 | |||||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0240 | |||||||||
| Net Best Estimate of Claims Provisions | R0250 | |||||||||
| Total Best estimate — gross | R0260 | |||||||||
| Total Best estimate — net | R0270 | |||||||||
| Risk margin | R0280 | |||||||||
| Amount of the transitional on Technical Provisions | ||||||||||
| Technical Provisions calculated as a whole | R0290 | |||||||||
| Best estimate | R0300 | |||||||||
| Risk margin | R0310 | |||||||||
| Technical provisions — total | ||||||||||
| Technical provisions — total | R0320 | |||||||||
| Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total | R0330 | |||||||||
| Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total | R0340 |
S.19.01.21
Non-life insurance claims
Total Non-Life Business
| Accident year/Underwriting year | Z0020 |
Gross Claims Paid (non-cumulative)
(absolute amount)
| Development year | Development year | Development year | Development year | Development year | Development year | Development year | Development year | Development year | Development year | Development year | In Current year | Sum of years (cumulative) | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Year | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 & + | In Current year | Sum of years (cumulative) | ||||
| C0010 | C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | C0080 | C0090 | C0100 | C0110 | C0170 | C0180 | |||||
| Prior | R0100 | R0100 | |||||||||||||||
| N-9 | R0160 | R0160 | |||||||||||||||
| N-8 | R0170 | R0170 | |||||||||||||||
| N-7 | R0180 | R0180 | |||||||||||||||
| N-6 | R0190 | R0190 | |||||||||||||||
| N-5 | R0200 | R0200 | |||||||||||||||
| N-4 | R0210 | R0210 | |||||||||||||||
| N-3 | R0220 | R0220 | |||||||||||||||
| N-2 | R0230 | R0230 | |||||||||||||||
| N-1 | R0240 | R0240 | |||||||||||||||
| N | R0250 | R0250 | |||||||||||||||
| Total | R0260 |
Gross undiscounted Best Estimate Claims Provisions
(absolute amount)
| Development year | Development year | Development year | Development year | Development year | Development year | Development year | Development year | Development year | Development year | Development year | Year end (discounted data) | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Year | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 & + | Year end (discounted data) | |||
| C0200 | C0210 | C0220 | C0230 | C0240 | C0250 | C0260 | C0270 | C0280 | C0290 | C0300 | C0360 | ||||
| Prior | R0100 | R0100 | |||||||||||||
| N-9 | R0160 | R0160 | |||||||||||||
| N-8 | R0170 | R0170 | |||||||||||||
| N-7 | R0180 | R0180 | |||||||||||||
| N-6 | R0190 | R0190 | |||||||||||||
| N-5 | R0200 | R0200 | |||||||||||||
| N-4 | R0210 | R0210 | |||||||||||||
| N-3 | R0220 | R0220 | |||||||||||||
| N-2 | R0230 | R0230 | |||||||||||||
| N-1 | R0240 | R0240 | |||||||||||||
| N | R0250 | R0250 | |||||||||||||
| Total | R0260 |
S.22.01.21
Impact of long term guarantees and transitional measures
| Amount with Long Term Guarantee measures and transitionals | Impact of transitional on technical provisions | Impact of transitional on interest rate | Impact of volatility adjustment set to zero | Impact of matching adjustment set to zero | ||
|---|---|---|---|---|---|---|
| C0010 | C0030 | C0050 | C0070 | C0090 | ||
| Technical provisions | R0010 | |||||
| Basic own funds | R0020 | |||||
| Eligible own funds to meet Solvency Capital Requirement | R0050 | |||||
| Solvency Capital Requirement | R0090 | |||||
| Eligible own funds to meet Minimum Capital Requirement | R0100 | |||||
| Minimum Capital Requirement | R0110 |
S.22.01.22
Impact of long term guarantees and transitional measures
| Amount with Long Term Guarantee measures and transitionals | Impact of transitional on technical provisions | Impact of transitional on interest rate | Impact of volatility adjustment set to zero | Impact of matching adjustment set to zero | ||
|---|---|---|---|---|---|---|
| C0010 | C0030 | C0050 | C0070 | C0090 | ||
| Technical provisions | R0010 | |||||
| Basic own funds | R0020 | |||||
| Eligible own funds to meet Solvency Capital Requirement | R0050 | |||||
| Solvency Capital Requirement | R0090 |
S.23.01.01
Own funds
| Total | Tier 1 — unrestricted | Tier 1 — restricted | Tier 2 | Tier 3 | ||
|---|---|---|---|---|---|---|
| C0010 | C0020 | C0030 | C0040 | C0050 | ||
| Basic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation (EU) 2015/35 | ||||||
| Ordinary share capital (gross of own shares) | R0010 | |||||
| Share premium account related to ordinary share capital | R0030 | |||||
| Initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual-type undertakings | R0040 | |||||
| Subordinated mutual member accounts | R0050 | |||||
| Surplus funds | R0070 | |||||
| Preference shares | R0090 | |||||
| Share premium account related to preference shares | R0110 | |||||
| Reconciliation reserve | R0130 | |||||
| Subordinated liabilities | R0140 | |||||
| An amount equal to the value of net deferred tax assets | R0160 | |||||
| Other own fund items approved by the supervisory authority as basic own funds not specified above | R0180 | |||||
| Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds | ||||||
| Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds | R0220 | |||||
| Deductions | ||||||
| Deductions for participations in financial and credit institutions | R0230 | |||||
| Total basic own funds after deductions | R0290 | |||||
| Ancillary own funds | ||||||
| Unpaid and uncalled ordinary share capital callable on demand | R0300 | |||||
| Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand | R0310 | |||||
| Unpaid and uncalled preference shares callable on demand | R0320 | |||||
| A legally binding commitment to subscribe and pay for subordinated liabilities on demand | R0330 | |||||
| Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC | R0340 | |||||
| Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC | R0350 | |||||
| Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC | R0360 | |||||
| Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC | R0370 | |||||
| Other ancillary own funds | R0390 | |||||
| Total ancillary own funds | R0400 | |||||
| Available and eligible own funds | ||||||
| Total available own funds to meet the SCR | R0500 | |||||
| Total available own funds to meet the MCR | R0510 | |||||
| Total eligible own funds to meet the SCR | R0540 | |||||
| Total eligible own funds to meet the MCR | R0550 | |||||
| SCR | R0580 | |||||
| MCR | R0600 | |||||
| Ratio of Eligible own funds to SCR | R0620 | |||||
| Ratio of Eligible own funds to MCR | R0640 | |||||
| C0060 | ||||||
| Reconciliation reserve | ||||||
| Excess of assets over liabilities | R0700 | |||||
| Own shares (held directly and indirectly) | R0710 | |||||
| Foreseeable dividends, distributions and charges | R0720 | |||||
| Other basic own fund items | R0730 | |||||
| Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds | R0740 | |||||
| Reconciliation reserve | R0760 | |||||
| Expected profits | ||||||
| Expected profits included in future premiums (EPIFP) — Life business | R0770 | |||||
| Expected profits included in future premiums (EPIFP) — Non- life business | R0780 | |||||
| Total Expected profits included in future premiums (EPIFP) | R0790 |
S.23.01.22
Own funds
| Total | Tier 1 — unrestricted | Tier 1 — restricted | Tier 2 | Tier 3 | ||
|---|---|---|---|---|---|---|
| C0010 | C0020 | C0030 | C0040 | C0050 | ||
| Basic own funds before deduction for participations in other financial sector | ||||||
| Ordinary share capital (gross of own shares) | R0010 | |||||
| Non-available called but not paid in ordinary share capital at group level | R0020 | |||||
| Share premium account related to ordinary share capital | R0030 | |||||
| Iinitial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual-type undertakings | R0040 | |||||
| Subordinated mutual member accounts | R0050 | |||||
| Non-available subordinated mutual member accounts at group level | R0060 | |||||
| Surplus funds | R0070 | |||||
| Non-available surplus funds at group level | R0080 | |||||
| Preference shares | R0090 | |||||
| Non-available preference shares at group level | R0100 | |||||
| Share premium account related to preference shares | R0110 | |||||
| Non-available share premium account related to preference shares at group level | R0120 | |||||
| Reconciliation reserve | R0130 | |||||
| Subordinated liabilities | R0140 | |||||
| Non-available subordinated liabilities at group level | R0150 | |||||
| An amount equal to the value of net deferred tax assets | R0160 | |||||
| The amount equal to the value of net deferred tax assets not available at the group level | R0170 | |||||
| Other items approved by supervisory authority as basic own funds not specified above | R0180 | |||||
| Non available own funds related to other own funds items approved by supervisory authority | R0190 | |||||
| Minority interests (if not reported as part of a specific own fund item) | R0200 | |||||
| Non-available minority interests at group level | R0210 | |||||
| Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds | ||||||
| Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds | R0220 | |||||
| Deductions | ||||||
| Deductions for participations in other financial undertakings, including non-regulated undertakings carrying out financial activities | R0230 | |||||
| whereof deducted according to Article 228 of the Directive 2009/138/EC | R0240 | |||||
| Deductions for participations where there is non-availability of information (Article 229) | R0250 | |||||
| Deduction for participations included by using D&A when a combination of methods is used | R0260 | |||||
| Total of non-available own fund items | R0270 | |||||
| Total deductions | R0280 | |||||
| Total basic own funds after deductions | R0290 | |||||
| Ancillary own funds | ||||||
| Unpaid and uncalled ordinary share capital callable on demand | R0300 | |||||
| Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand | R0310 | |||||
| Unpaid and uncalled preference shares callable on demand | R0320 | |||||
| A legally binding commitment to subscribe and pay for subordinated liabilities on demand | R0330 | |||||
| Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC | R0340 | |||||
| Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC | R0350 | |||||
| Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC | R0360 | |||||
| Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC | R0370 | |||||
| Non available ancillary own funds at group level | R0380 | |||||
| Other ancillary own funds | R0390 | |||||
| Total ancillary own funds | R0400 | |||||
| Own funds of other financial sectors | ||||||
| Credit Institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies | R0410 | |||||
| Institutions for occupational retirement provision | R0420 | |||||
| Non regulated entities carrying out financial activities | R0430 | |||||
| Total own funds of other financial sectors | R0440 | |||||
| Own funds when using the D&A, exclusively or in combination of method 1 | ||||||
| Own funds aggregated when using the D&A and combination of method | R0450 | |||||
| Own funds aggregated when using the D&A and combination of method net of IGT | R0460 | |||||
| Total available own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A ) | R0520 | |||||
| Total available own funds to meet the minimum consolidated group SCR | R0530 | |||||
| Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A ) | R0560 | |||||
| Total eligible own funds to meet the minimum consolidated group SCR | R0570 | |||||
| Minimum consolidated Group SCR | R0610 | |||||
| Ratio of Eligible own funds to Minimum Consolidated Group SCR | R0650 | |||||
| Total eligible own funds to meet the group SCR (including own funds from other financial sector and from the undertakings included via D&A ) | R0660 | |||||
| Group SCR | R0680 | |||||
| Ratio of Eligible own funds to group SCR including other financial sectors and the undertakings included via D&A | R0690 | |||||
| C0060 | ||||||
| Reconciliation reserve | ||||||
| Excess of assets over liabilities | R0700 | |||||
| Own shares (held directly and indirectly) | R0710 | |||||
| Foreseeable dividends, distributions and charges | R0720 | |||||
| Other basic own fund items | R0730 | |||||
| Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds | R0740 | |||||
| Other non available own funds | R0750 | |||||
| Reconciliation reserve before deduction for participations in other financial sector | R0760 | |||||
| Expected profits | ||||||
| Expected profits included in future premiums (EPIFP) — Life business | R0770 | |||||
| Expected profits included in future premiums (EPIFP) — Non- life business | R0780 | |||||
| Total EPIFP | R0790 | |||||
S.25.01.21
Solvency Capital Requirement — for undertakings on Standard Formula
| Gross solvency capital requirement | USP | Simplifications | ||
|---|---|---|---|---|
| C0110 | C0090 | C0120 | ||
| Market risk | R0010 | |||
| Counterparty default risk | R0020 | |||
| Life underwriting risk | R0030 | |||
| Health underwriting risk | R0040 | |||
| Non-life underwriting risk | R0050 | |||
| Diversification | R0060 | |||
| Intangible asset risk | R0070 | |||
| Basic Solvency Capital Requirement | R0100 | |||
| Calculation of Solvency Capital Requirement | C0100 | |||
| Operational risk | R0130 | |||
| Loss-absorbing capacity of technical provisions | R0140 | |||
| Loss-absorbing capacity of deferred taxes | R0150 | |||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | R0160 | |||
| Solvency capital requirement excluding capital add-on | R0200 | |||
| Capital add-on already set | R0210 | |||
| Solvency capital requirement | R0220 | |||
| Other information on SCR | ||||
| Capital requirement for duration-based equity risk sub-module | R0400 | |||
| Total amount of Notional Solvency Capital Requirement for remaining part | R0410 | |||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | R0420 | |||
| Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | R0430 | |||
| Diversification effects due to RFF nSCR aggregation for article 304 | R0440 |
Approach to tax rate
| Yes/No | |||
| C0109 | |||
| Approach based on average tax rate | Approach based on average tax rate | R0590 |
Calculation of loss absorbing capacity of deferred taxes
| LAC DT | ||
| C0130 | ||
| LAC DT | R0640 | |
| LAC DT justified by reversion of deferred tax liabilities | R0650 | |
| LAC DT justified by reference to probable future taxable economic profit | R0660 | |
| LAC DT justified by carry back, current year | R0670 | |
| LAC DT justified by carry back, future years | R0680 | |
| Maximum LAC DT | R0690 |
S.25.01.22
Solvency Capital Requirement — for groups on Standard Formula
| Gross solvency capital requirement | USP | Simplifications | ||
|---|---|---|---|---|
| C0110 | C0090 | C0120 | ||
| Market risk | R0010 | |||
| Counterparty default risk | R0020 | |||
| Life underwriting risk | R0030 | |||
| Health underwriting risk | R0040 | |||
| Non-life underwriting risk | R0050 | |||
| Diversification | R0060 | |||
| Intangible asset risk | R0070 | |||
| Basic Solvency Capital Requirement | R0100 | |||
| Calculation of Solvency Capital Requirement | C0100 | |||
| Operational risk | R0130 | |||
| Loss-absorbing capacity of technical provisions | R0140 | |||
| Loss-absorbing capacity of deferred taxes | R0150 | |||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | R0160 | |||
| Solvency capital requirement excluding capital add-on | R0200 | |||
| Capital add-on already set | R0210 | |||
| Solvency capital requirement | R0220 | |||
| Other information on SCR | ||||
| Capital requirement for duration-based equity risk sub-module | R0400 | |||
| Total amount of Notional Solvency Capital Requirements for remaining part | R0410 | |||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | R0420 | |||
| Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | R0430 | |||
| Diversification effects due to RFF nSCR aggregation for article 304 | R0440 | |||
| Minimum consolidated group solvency capital requirement | R0470 | |||
| Information on other entities | ||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) | R0500 | |||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies | R0510 | |||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Institutions for occupational retirement provisions | R0520 | |||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Capital requirement for non-regulated entities carrying out financial activities | R0530 | |||
| Capital requirement for non-controlled participation requirements | R0540 | |||
| Capital requirement for residual undertakings | R0550 | |||
| Overall SCR | ||||
| SCR for undertakings included via D and A | R0560 | |||
| Solvency capital requirement | R0570 |
S.25.02.21
Solvency Capital Requirement — for undertakings using the standard formula and partial internal model
| Unique number of component | Components description | Calculation of the Solvency Capital Requirement | Amount modelled | USP | Simplifications |
|---|---|---|---|---|---|
| C0010 | C0020 | C0030 | C0070 | C0090 | C0120 |
| Calculation of Solvency Capital Requirement | C0100 | ||||
| Total undiversified components | R0110 | ||||
| Diversification | R0060 | ||||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | R0160 | ||||
| Solvency capital requirement excluding capital add-on | R0200 | ||||
| Capital add-ons already set | R0210 | ||||
| Solvency capital requirement | R0220 | ||||
| Other information on SCR | |||||
| Amount/estimate of the overall loss-absorbing capacity of technical provisions | R0300 | ||||
| Amount/estimate of the overall loss-absorbing capacity ot deferred taxes | R0310 | ||||
| Capital requirement for duration-based equity risk sub-module | R0400 | ||||
| Total amount of Notional Solvency Capital Requirements for remaining part | R0410 | ||||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | R0420 | ||||
| Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios | R0430 | ||||
| Diversification effects due to RFF nSCR aggregation for article 304 | R0440 |
Approach to tax rate
| Yes/No | |||
| C0109 | |||
| Approach based on average tax rate | Approach based on average tax rate | R0590 |
Calculation of loss absorbing capacity of deferred taxes
| LAC DT | ||
| C0130 | ||
| Amount/estimate of LAC DT | R0640 | |
| Amount/estimate of LAC DT justified by reversion of deferred tax liabilities | R0650 | |
| Amount/estimate of LAC DT justified by reference to probable future taxable economic profit | R0660 | |
| Amount/estimate of LAC DT justified by carry back, current year | R0670 | |
| Amount/estimate of LAC DT justified by carry back, future years | R0680 | |
| Amount/estimate of Maximum LAC DT | R0690 |
S.25.02.22
Solvency Capital Requirement — for groups using the standard formula and partial internal model
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