LegalizeCommission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
| Number | ||
| C0781 | ||
| Number of vessels below the threshold of EUR 250k | R2421 | |
| --- | --- | --- |
| Man made catastrophe risk - Aviation | Catastrophe risk Charge Aviation hull before risk mitigation | |
| C0790 | ||
| Gross Catastrophe Risk Charge Aviation | R2500 | |
| --- | --- | --- |
| Man made catastrophe risk - Fire | Catastrophe Risk Charge Fire before risk mitigation | |
| C0850 | ||
| Fire | R2600 | |
| --- | --- | --- |
| Man made catastrophe risk - Liability | Earned premium following 12 months | |
| C0890 | ||
| Professional malpractice liability | R2700 | |
| Employers liability | R2710 | |
| Directors and officers liability | R2720 | |
| Other liability | R2730 | |
| Non-proportional reinsurance | R2740 | |
| Total | R2750 | |
| --- | --- | --- |
| Man made catastrophe risk - Liability | Catastrophe Risk Charge Liability before risk mitigation | |
| C0960 | ||
| Total before diversification | R2800 | |
| Diversification between type of cover | R2810 | |
| Total after diversification | R2820 | |
| --- | --- | --- |
| Man made catastrophe risk - Credit & Suretyship - Large Credit Default | Exposure (individual or group) | |
| C0990 | ||
| Largest exposure 1 | R2900 | |
| Largest exposure 2 | R2910 | |
| Total | R2920 | |
| --- | --- | --- |
| Man made catastrophe risk - Credit & Suretyship - Recession Risk | Earned premium following 12 months | |
| C1050 | ||
| Total | R3000 | |
| --- | --- | --- |
| Man made catastrophe risk - Credit & Suretyship | Catastrophe Risk Charge Credit & Suretyship before risk mitigation | |
| C1100 | ||
| Total before diversification | R3100 | |
| Diversification between type of event | R3110 | |
| Total after diversification | R3120 | |
| --- | --- | --- |
| Other non-life catastrophe risk | Estimation of the gross premiums to be earned | |
| C1130 | ||
| MAT other than Marine and Aviation | R3200 | |
| Non-proportional MAT reinsurance other than Marine and Aviation | R3210 | |
| Miscellaneous financial loss | R3220 | |
| Non-proportional Casualty reinsurance other than General liability | R3230 | |
| Non-proportional Credit & Surety reinsurance | R3240 | |
| Total before diversification | R3250 | |
| Diversification between groups of obligations | R3260 | |
| Total after diversification | R3270 | |
| --- | --- | --- |
| Accidental death | ||
| Health Catastrophe risk - Mass accident | # Policyholders | |
| Health Catastrophe risk - Mass accident | C1170 | |
| Republic of Austria | R3300 | |
| Kingdom of Belgium | R3310 | |
| Republic of Bulgaria | R3320 | |
| Republic of Croatia | R3330 | |
| Republic of Cyprus | R3340 | |
| Czech Republic | R3350 | |
| Kingdom of Denmark | R3360 | |
| Republic of Estonia | R3370 | |
| Republic of Finland | R3380 | |
| French Republic; Principality of Monaco; Principality of Andorra | R3390 | |
| Hellenic Republic | R3400 | |
| Federal Republic of Germany | R3410 | |
| Republic of Hungary | R3420 | |
| Republic of Iceland | R3430 | |
| Ireland | R3440 | |
| Italian Republic; Republic of San Marino; Vatican City State | R3450 | |
| Republic of Latvia | R3460 | |
| Republic of Lithuania | R3470 | |
| Grand Duchy of Luxemburg | R3480 | |
| Republic of Malta | R3490 | |
| Kingdom of the Netherlands | R3500 | |
| Kingdom of Norway | R3510 | |
| Republic of Poland | R3520 | |
| Portuguese Republic | R3530 | |
| Romania | R3540 | |
| Slovak Republic | R3550 | |
| Republic of Slovenia | R3560 | |
| Kingdom of Spain | R3570 | |
| Kingdom of Sweden | R3580 | |
| Swiss Confederation | R3590 | |
| United Kingdom of Great Britain and Northern Ireland | R3600 | |
| Total Mass accident all countries before diversification | R3610 | |
| Diversification effect between countries | R3620 | |
| Total Mass accident all countries after diversification | R3630 | |
| --- | --- | --- |
| Disability 12 months | ||
| Health Catastrophe risk - Mass accident | # Policyholders | |
| Health Catastrophe risk - Mass accident | C1230 | |
| Republic of Austria | R3300 | |
| Kingdom of Belgium | R3310 | |
| Republic of Bulgaria | R3320 | |
| Republic of Croatia | R3330 | |
| Republic of Cyprus | R3340 | |
| Czech Republic | R3350 | |
| Kingdom of Denmark | R3360 | |
| Republic of Estonia | R3370 | |
| Republic of Finland | R3380 | |
| French Republic; Principality of Monaco; Principality of Andorra | R3390 | |
| Hellenic Republic | R3400 | |
| Federal Republic of Germany | R3410 | |
| Republic of Hungary | R3420 | |
| Republic of Iceland | R3430 | |
| Ireland | R3440 | |
| Italian Republic; Republic of San Marino; Vatican City State | R3450 | |
| Republic of Latvia | R3460 | |
| Republic of Lithuania | R3470 | |
| Grand Duchy of Luxemburg | R3480 | |
| Republic of Malta | R3490 | |
| Kingdom of the Netherlands | R3500 | |
| Kingdom of Norway | R3510 | |
| Republic of Poland | R3520 | |
| Portuguese Republic | R3530 | |
| Romania | R3540 | |
| Slovak Republic | R3550 | |
| Republic of Slovenia | R3560 | |
| Kingdom of Spain | R3570 | |
| Kingdom of Sweden | R3580 | |
| Swiss Confederation | R3590 | |
| United Kingdom of Great Britain and Northern Ireland | R3600 | |
| Total Mass accident all countries before diversification | R3610 | |
| Diversification effect between countries | R3620 | |
| Total Mass accident all countries after diversification | R3630 | |
| --- | --- | --- |
| Health Catastrophe risk - Mass accident | Estimated Reinstatement Premiums | |
| C1290 | ||
| Republic of Austria | R3300 | |
| Kingdom of Belgium | R3310 | |
| Republic of Bulgaria | R3320 | |
| Republic of Croatia | R3330 | |
| Republic of Cyprus | R3340 | |
| Czech Republic | R3350 | |
| Kingdom of Denmark | R3360 | |
| Republic of Estonia | R3370 | |
| Republic of Finland | R3380 | |
| French Republic; Principality of Monaco; Principality of Andorra | R3390 | |
| Hellenic Republic | R3400 | |
| Federal Republic of Germany | R3410 | |
| Republic of Hungary | R3420 | |
| Republic of Iceland | R3430 | |
| Ireland | R3440 | |
| Italian Republic; Republic of San Marino; Vatican City State | R3450 | |
| Republic of Latvia | R3460 | |
| Republic of Lithuania | R3470 | |
| Grand Duchy of Luxemburg | R3480 | |
| Republic of Malta | R3490 | |
| Kingdom of the Netherlands | R3500 | |
| Kingdom of Norway | R3510 | |
| Republic of Poland | R3520 | |
| Portuguese Republic | R3530 | |
| Romania | R3540 | |
| Slovak Republic | R3550 | |
| Republic of Slovenia | R3560 | |
| Kingdom of Spain | R3570 | |
| Kingdom of Sweden | R3580 | |
| Swiss Confederation | R3590 | |
| United Kingdom of Great Britain and Northern Ireland | R3600 | |
| Total Mass accident all countries before diversification | R3610 | |
| Diversification effect between countries | R3620 | |
| Total Mass accident all countries after diversification | R3630 | |
| --- | --- | --- |
| Health Catastrophe risk - Concentration accident | Largest known accident risk concentration | |
| Health Catastrophe risk - Concentration accident | Largest known accident risk concentration | |
| Health Catastrophe risk - Concentration accident | C1310 | |
| Republic of Austria | R3700 | |
| Kingdom of Belgium | R3710 | |
| Republic of Bulgaria | R3720 | |
| Republic of Croatia | R3730 | |
| Republic of Cyprus | R3740 | |
| Czech Republic | R3750 | |
| Kingdom of Denmark | R3760 | |
| Republic of Estonia | R3770 | |
| Republic of Finland | R3780 | |
| French Republic | R3790 | |
| Hellenic Republic | R3800 | |
| Federal Republic of Germany | R3810 | |
| Republic of Hungary | R3820 | |
| Republic of Iceland | R3830 | |
| Ireland | R3840 | |
| Italian Republic | R3850 | |
| Republic of Latvia | R3860 | |
| Republic of Lithuania | R3870 | |
| Grand Duchy of Luxemburg | R3880 | |
| Republic of Malta | R3890 | |
| Kingdom of the Netherlands | R3900 | |
| Kingdom of Norway | R3910 | |
| Republic of Poland | R3920 | |
| Portuguese Republic | R3930 | |
| Romania | R3940 | |
| Slovak Republic | R3950 | |
| Republic of Slovenia | R3960 | |
| Kingdom of Spain | R3970 | |
| Kingdom of Sweden | R3980 | |
| Swiss Confederation | R3990 | |
| United Kingdom of Great Britain and Northern Ireland | R4000 | |
| --- | --- | --- |
| Health Catastrophe risk - Concentration accident | Catastrophe Risk Charge before risk mitigation | |
| Health Catastrophe risk - Concentration accident | C1370 | |
| Republic of Austria | R3700 | |
| Kingdom of Belgium | R3710 | |
| Republic of Bulgaria | R3720 | |
| Republic of Croatia | R3730 | |
| Republic of Cyprus | R3740 | |
| Czech Republic | R3750 | |
| Kingdom of Denmark | R3760 | |
| Republic of Estonia | R3770 | |
| Republic of Finland | R3780 | |
| French Republic | R3790 | |
| Hellenic Republic | R3800 | |
| Federal Republic of Germany | R3810 | |
| Republic of Hungary | R3820 | |
| Republic of Iceland | R3830 | |
| Ireland | R3840 | |
| Italian Republic | R3850 | |
| Republic of Latvia | R3860 | |
| Republic of Lithuania | R3870 | |
| Grand Duchy of Luxemburg | R3880 | |
| Republic of Malta | R3890 | |
| Kingdom of the Netherlands | R3900 | |
| Kingdom of Norway | R3910 | |
| Republic of Poland | R3920 | |
| Portuguese Republic | R3930 | |
| Romania | R3940 | |
| Slovak Republic | R3950 | |
| Republic of Slovenia | R3960 | |
| Kingdom of Spain | R3970 | |
| Kingdom of Sweden | R3980 | |
| Swiss Confederation | R3990 | |
| United Kingdom of Great Britain and Northern Ireland | R4000 | |
| --- | --- | --- |
| Health Catastrophe risk - Concentration accident | Largest known accident risk concentration | |
| Health Catastrophe risk - Concentration accident | Largest known accident risk concentration | |
| Health Catastrophe risk - Concentration accident | C1310 | |
| Other countries to be considered in the Concentration accident | ||
| C1410 | ||
| Country 1 | R4010 | |
| … | ||
| --- | --- | --- |
| Health Catastrophe risk - Concentration accident | Catastrophe Risk Charge before risk mitigation | |
| Health Catastrophe risk - Concentration accident | C1370 | |
| Other countries to be considered in the Concentration accident | ||
| C1410 | ||
| Country 1 | R4010 | |
| … | ||
| --- | --- | --- |
| Health Catastrophe risk - Concentration accident | Largest known accident risk concentration | |
| Health Catastrophe risk - Concentration accident | Largest known accident risk concentration | |
| Health Catastrophe risk - Concentration accident | C1310 | |
| Total Concentration accident all countries before diversification | R4020 | |
| Diversification effect between countries | R4030 | |
| Total Concentration accident all countries after diversification | R4040 | |
| --- | --- | --- |
| Health Catastrophe risk - Concentration accident | Catastrophe Risk Charge before risk mitigation | |
| Health Catastrophe risk - Concentration accident | C1370 | |
| Total Concentration accident all countries before diversification | R4020 | |
| Diversification effect between countries | R4030 | |
| Total Concentration accident all countries after diversification | R4040 | |
| --- | --- | --- |
| Health Catastrophe risk - Pandemic | Income protection | |
| Health Catastrophe risk - Pandemic | Number of insured people | |
| Health Catastrophe risk - Pandemic | C1420 | |
| Republic of Austria | R4100 | |
| Kingdom of Belgium | R4110 | |
| Republic of Bulgaria | R4120 | |
| Republic of Croatia | R4130 | |
| Republic of Cyprus | R4140 | |
| Czech Republic | R4150 | |
| Kingdom of Denmark | R4160 | |
| Republic of Estonia | R4170 | |
| Republic of Finland | R4180 | |
| French Republic | R4190 | |
| Hellenic Republic | R4200 | |
| Federal Republic of Germany | R4210 | |
| Republic of Hungary | R4220 | |
| Republic of Iceland | R4230 | |
| Ireland | R4240 | |
| Italian Republic | R4250 | |
| Republic of Latvia | R4260 | |
| Republic of Lithuania | R4270 | |
| Grand Duchy of Luxemburg | R4280 | |
| Republic of Malta | R4290 | |
| Kingdom of the Netherlands | R4300 | |
| Kingdom of Norway | R4310 | |
| Republic of Poland | R4320 | |
| Portuguese Republic | R4330 | |
| Romania | R4340 | |
| Slovak Republic | R4350 | |
| Republic of Slovenia | R4360 | |
| Kingdom of Spain | R4370 | |
| Kingdom of Sweden | R4380 | |
| Swiss Confederation | R4390 | |
| United Kingdom of Great Britain and Northern Ireland | R4400 | |
| --- | --- | --- |
| Health Catastrophe risk - Pandemic | Medical expense | |
| Health Catastrophe risk - Pandemic | Ratio of insured persons using medical practitioner | |
| Health Catastrophe risk - Pandemic | C1480 | |
| Republic of Austria | R4100 | |
| Kingdom of Belgium | R4110 | |
| Republic of Bulgaria | R4120 | |
| Republic of Croatia | R4130 | |
| Republic of Cyprus | R4140 | |
| Czech Republic | R4150 | |
| Kingdom of Denmark | R4160 | |
| Republic of Estonia | R4170 | |
| Republic of Finland | R4180 | |
| French Republic | R4190 | |
| Hellenic Republic | R4200 | |
| Federal Republic of Germany | R4210 | |
| Republic of Hungary | R4220 | |
| Republic of Iceland | R4230 | |
| Ireland | R4240 | |
| Italian Republic | R4250 | |
| Republic of Latvia | R4260 | |
| Republic of Lithuania | R4270 | |
| Grand Duchy of Luxemburg | R4280 | |
| Republic of Malta | R4290 | |
| Kingdom of the Netherlands | R4300 | |
| Kingdom of Norway | R4310 | |
| Republic of Poland | R4320 | |
| Portuguese Republic | R4330 | |
| Romania | R4340 | |
| Slovak Republic | R4350 | |
| Republic of Slovenia | R4360 | |
| Kingdom of Spain | R4370 | |
| Kingdom of Sweden | R4380 | |
| Swiss Confederation | R4390 | |
| United Kingdom of Great Britain and Northern Ireland | R4400 | |
| --- | --- | --- |
| Income protection | ||
| Health Catastrophe risk - Pandemic | Number of insured people | |
| C1420 | ||
| Other countries to be considered in the Pandemic | ||
| C1550 | ||
| Country 1 | R4410 | |
| … | ||
| Total Pandemic all countries | R4420 | |
| --- | --- | --- |
| Medical expense | ||
| Health Catastrophe risk - Pandemic | Ratio of insured persons using medical practitioner | |
| C1480 | ||
| Other countries to be considered in the Pandemic | ||
| C1550 | ||
| Country 1 | R4410 | |
| … | ||
| Total Pandemic all countries | R4420 |
S.28.01.01
Minimum Capital Requirement - Only life or only non-life insurance or reinsurance activity
Linear formula component for non-life insurance and reinsurance obligations
| C0010 | ||
| MCRNL Result | R0010 | |
| --- | --- | --- |
| Net (of reinsurance/SPV) best estimate and TP calculated as a whole | ||
| C0020 | ||
| Medical expense insurance and proportional reinsurance | R0020 | |
| Income protection insurance and proportional reinsurance | R0030 | |
| Workers' compensation insurance and proportional reinsurance | R0040 | |
| Motor vehicle liability insurance and proportional reinsurance | R0050 | |
| Other motor insurance and proportional reinsurance | R0060 | |
| Marine, aviation and transport insurance and proportional reinsurance | R0070 | |
| Fire and other damage to property insurance and proportional reinsurance | R0080 | |
| General liability insurance and proportional reinsurance | R0090 | |
| Credit and suretyship insurance and proportional reinsurance | R0100 | |
| Legal expenses insurance and proportional reinsurance | R0110 | |
| Assistance and proportional reinsurance | R0120 | |
| Miscellaneous financial loss insurance and proportional reinsurance | R0130 | |
| Non-proportional health reinsurance | R0140 | |
| Non-proportional casualty reinsurance | R0150 | |
| Non-proportional marine, aviation and transport reinsurance | R0160 | |
| Non-proportional property reinsurance | R0170 |
Linear formula component for life insurance and reinsurance obligations
| C0040 | ||
| MCRL Result | R0200 | |
| --- | --- | --- |
| Net (of reinsurance/SPV) best estimate and TP calculated as a whole | ||
| C0050 | ||
| Obligations with profit participation - guaranteed benefits | R0210 | |
| Obligations with profit participation - future discretionary benefits | R0220 | |
| Index-linked and unit-linked insurance obligations | R0230 | |
| Other life (re)insurance and health (re)insurance obligations | R0240 | |
| Total capital at risk for all life (re)insurance obligations | R0250 |
Overall MCR calculation
| C0070 | ||
| Linear MCR | R0300 | |
| SCR | R0310 | |
| MCR cap | R0320 | |
| MCR floor | R0330 | |
| Combined MCR | R0340 | |
| Absolute floor of the MCR | R0350 | |
| C0070 | ||
| Minimum Capital Requirement | R0400 |
S.28.02.01
Minimum capital Requirement - Both life and non-life insurance activity
| Non-life activities | Life activities | Non-life activities | Non-life activities | Life activities | Life activities | |||
| MCR(NL,NL) Result | MCR(NL,L)Result | |||||||
| C0010 | C0020 | |||||||
| Linear formula component for non-life insurance and reinsurance obligations | R0010 | |||||||
| --- | --- | --- | --- | --- | --- | |||
| Net (of reinsurance/ SPV) best estimate and TP calculated as a whole | Net (of reinsurance) written premiums in the last 12 months | Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance) written premiums in the last 12 months | |||||
| C0030 | C0040 | C0050 | C0060 | |||||
| Medical expense insurance and proportional reinsurance | R0020 | |||||||
| Income protection insurance and proportional reinsurance | R0030 | |||||||
| Workers' compensation insurance and proportional reinsurance | R0040 | |||||||
| Motor vehicle liability insurance and proportional reinsurance | R0050 | |||||||
| Other motor insurance and proportional reinsurance | R0060 | |||||||
| Marine, aviation and transport insurance and proportional reinsurance | R0070 | |||||||
| Fire and other damage to property insurance and proportional reinsurance | R0080 | |||||||
| General liability insurance and proportional reinsurance | R0090 | |||||||
| Credit and suretyship insurance and proportional reinsurance | R0100 | |||||||
| Legal expenses insurance and proportional reinsurance | R0110 | |||||||
| Assistance and proportional reinsurance | R0120 | |||||||
| Miscellaneous financial loss insurance and proportional reinsurance | R0130 | |||||||
| Non-proportional health reinsurance | R0140 | |||||||
| Non-proportional casualty reinsurance | R0150 | |||||||
| Non-proportional marine, aviation and transport reinsurance | R0160 | |||||||
| Non-proportional property reinsurance | R0170 | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Non-life activities | Life activities | Non-life activities | Non-life activities | Life activities | Life activities | |||
| MCR(L,NL) Result | MCR(L,L) Result | |||||||
| C0070 | C0080 | |||||||
| Linear formula component for life insurance and reinsurance obligations | R0200 | |||||||
| --- | --- | --- | --- | --- | --- | |||
| Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance/SPV) total capital at risk | Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance/SPV) total capital at risk | |||||
| C0090 | C0100 | C0110 | C0120 | |||||
| Obligations with profit participation - guaranteed benefits | R0210 | |||||||
| Obligations with profit participation - future discretionary benefits | R0220 | |||||||
| Index-linked and unit-linked insurance obligations | R0230 | |||||||
| Other life (re)insurance and health (re)insurance obligations | R0240 | |||||||
| Total capital at risk for all life (re)insurance obligations | R0250 |
Overall MCR calculation
| C0130 | ||
| Linear MCR | R0300 | |
| SCR | R0310 | |
| MCR cap | R0320 | |
| MCR floor | R0330 | |
| Combined MCR | R0340 | |
| Absolute floor of the MCR | R0350 | |
| C0130 | ||
| Minimum Capital Requirement | R0400 | |
| Notional non-life and life MCR calculation | Notional non-life and life MCR calculation | Non-life activities |
| --- | --- | --- |
| Notional non-life and life MCR calculation | Notional non-life and life MCR calculation | C0140 |
| Notional linear MCR | R0500 | |
| Notional SCR excluding add-on (annual or latest calculation) | R0510 | |
| Notional MCR cap | R0520 | |
| Notional MCR floor | R0530 | |
| Notional Combined MCR | R0540 | |
| Absolute floor of the notional MCR | R0550 | |
| Notional MCR | R0560 |
S.29.01.01
Excess of Assets over Liabilities
Reconciliation with Own funds - Items reported in “Own funds”
| Year N | Year N-1 | Variation | ||
| Basic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35 | C0010 | C0020 | C0030 | |
| Ordinary share capital (gross of own shares) | R0010 | |||
| Share premium account related to ordinary share capital | R0020 | |||
| Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings | R0030 | |||
| Subordinated mutual member accounts | R0040 | |||
| Surplus funds | R0050 | |||
| Preference shares | R0060 | |||
| Share premium account related to preference shares | R0070 | |||
| Reconciliation reserve before deduction for participations | R0080 | |||
| Subordinated liabilities | R0090 | |||
| An amount equal to the value of net deferred tax assets | R0100 | |||
| Other own fund items approved by the supervisory authority as basic own funds not specified above | R0110 | |||
| Variation of total BOF items before adjustments | R0120 | |||
| Variation of components of reconciliation reserve - Items reported in “Own funds” | ||||
| Excess of assets over liabilities (Variations of BOF explained by Variation Analysis Templates) | R0130 | |||
| Own shares | R0140 | |||
| Forseeable dividends, distributions and charges | R0150 | |||
| Other basic own fund items | R0160 | |||
| Restricted own fund items due to ring fencing and matching | R0170 | |||
| Total variation of Reconciliation Reserve | R0180 | |||
| Summary Analysis of Variation of Excess of Assets over Liabilities | ||||
| Variations due to investments and financial liabilities | R0190 | |||
| Variations due to technical provisions | R0200 | |||
| Variations in capital basic own fund items and other items approved | R0210 | |||
| Variation in Deffered Tax position | R0220 | |||
| Income Tax of the reporting period | R0230 | |||
| Dividend distribution | R0240 | |||
| Other variations in Excess of Assets over Liabilities | R0250 |
S.29.02.01
Excess of Assets over Liabilities - explained by investments and financial liabilities
| Analysis of movements affecting Excess of Assets over Liabilities | ||
| Of which movements in valuation with an impact on Excess of Assets over Liabilities | C0010 | |
| Valuation movements on investments | R0010 | |
| Valuation movements on own shares | R0020 | |
| Valuation movements on financial liabilities and subordinated liabilities | R0030 | |
| Of which Investments revenues and expenses with an impact on Excess of Assets over Liabilities | ||
| Investment revenues | R0040 | |
| Investments expenses incl. interest charges on subordinated and financial liabilities | R0050 | |
| Variation in Excess of Assets over Liabilities explained by Investments and financial liabilities management | R0060 | |
| Detail of Investment revenues | ||
| Dividends | R0070 | |
| Interests | R0080 | |
| Rents | R0090 | |
| Other | R0100 |
S.29.03.01
Excess of Assets over Liabilities - explained by technical provisions
| Of which the following breakdown of Variation in Best Estimate - analysis per UWY if applicable | LIFE | NON LIFE | |
| Gross of reinsurance | Gross of reinsurance | ||
| C0010 | C0020 | ||
| Opening Best Estimate | R0010 | ||
| Exceptional elements triggering restating of opening Best Estimate | R0020 | ||
| Changes in perimeter | R0030 | ||
| Foreign exchange variation | R0040 | ||
| Best Estimate on risk accepted during the period | R0050 | ||
| Variation of Best Estimate due to unwinding of discount rate - risks accepted prior to period | R0060 | ||
| Variation of Best Estimate due to year N projected in and out flows - risks accepted prior to period | R0070 | ||
| Variation of Best Estimate due to experience - risks accepted prior to period | R0080 | ||
| Variation of Best Estimate due to changes in non economic assumptions - risks accepted prior to period | R0090 | ||
| Variation of Best Estimate due to changes in economic environment - risks accepted prior to period | R0100 | ||
| Other changes not elsewhere explained | R0110 | ||
| Closing Best Estimatest Estimate | R0120 | ||
| --- | --- | --- | --- |
| LIFE | NON LIFE | ||
| Reinsurance recoverables | Reinsurance recoverables | ||
| C0030 | C0040 | ||
| Openning Best Estimate | R0130 | ||
| Closing Best Estimate | R0140 |
Of which the following breakdown of Variation in Best Estimate - analysis per AY if applicable
| LIFE | NON LIFE | ||
| Gross of reinsurance | Gross of reinsurance | ||
| C0050 | C0060 | ||
| Opening Best Estimate | R0150 | ||
| Exceptional elements triggering restating of opening Best Estimate | R0160 | ||
| Changes in perimeter | R0170 | ||
| Foreign exchange variation | R0180 | ||
| Variation of Best Estimate on risk covered after the period | R0190 | ||
| Variation of Best Estimate on risks covered during the period | R0200 | ||
| Variation of Best Estimate due to unwinding of discount rate - risks covered prior to period | R0210 | ||
| Variation of Best Estimate due to year N projected in and out flows - risks covered prior to period | R0220 | ||
| Variation of Best Estimate due to experience and other sources - risks covered prior to period | R0230 | ||
| Variation of Best Estimate due to changes in non economic assumptions - risks covered prior to period | R0240 | ||
| Variation of Best Estimate due to changes in economic environment - risks covered prior to period | R0250 | ||
| Other changes not elsewhere explained | R0260 | ||
| Closing Best Estimate | R0270 | ||
| --- | --- | --- | --- |
| LIFE | NON LIFE | ||
| Reinsurance recoverables | Reinsurance recoverables | ||
| C0070 | C0080 | ||
| Openning Best Estimate | R0280 | ||
| Closing Best Estimate | R0290 |
Of which adjustments in Technical Provisions related to valuation of Unit linked contracts, with theoretically a neutralizing impact on Assets over Liabilities
| LIFE | ||
| C0090 | ||
| Net variation for index-linked and unit-linked business | R0300 |
Technical flows affecting Technical provisions
| LIFE | NON LIFE | ||
| C0100 | C0110 | ||
| Premiums written during the period | R0310 | ||
| Claims and Benefits during the period, net of salvages and subrogations | R0320 | ||
| Expenses (excluding Investment expenses) | R0330 | ||
| Total technical flows on gross technical provisions | R0340 | ||
| Technical flows related to reinsurance during the period (recoverables received net of premiums paid) | R0350 |
Variation in Excess of Assets over Liabilities explained by Technical provisions
| LIFE | NON LIFE | ||
| C0120 | C0130 | ||
| Gross Technical Provisions | R0360 | ||
| Reinsurance recoverables | R0370 |
S.29.04.01
Detailed analysis per period - Technical flows versus Technical provisions
Detailed analysis per period - Technical flows versus Technical provisions - UWY
| Line of Business | ||
| Z0010 | ||
| --- | --- | --- |
| Risks accepted during period | ||
| C0010 | ||
| Written premiums underwritten during period | R0010 | |
| Claims and benefits - net of salvages and subrogations recovered | R0020 | |
| Expenses (related to insurance and reinsurance obligations) | R0030 | |
| Variation of Best Estimate | R0040 | |
| Variation of TP as a whole | R0050 | |
| Net variation for index-linked and unit-linked business | R0060 | |
| Total | R0070 |
Detailed analysis per period - Technical flows versus Technical provisions - AY
| Risks covered after the period | Risks covered during the period | Risks covered prior to period | ||
| C0030 | C0040 | C0050 | ||
| Written premiums | R0080 | |||
| Claims and benefits - net of salvages and subrogations recovered | R0090 | |||
| Expenses (related to insurance and reinsurance obligations) | R0100 | |||
| Variation of BE | R0110 | |||
| Variation of TP as a whole | R0120 | |||
| Net variation for index-linked and unit-linked business | R0130 | |||
| Total | R0140 |
S.30.01.01
Facultative covers for non-life and life business basic data
Facultative covers non-life (overall 20 largest facultative reinsurance exposures plus the largest two in each line of business if not covered by the largest 20)
| Reinsurance program code | Risk identification code | Facultative reinsurance placement identification code | Line of business for non-life | Indication of belonging to the 20 largest exposures | Finite reinsurance or similar arrangements | Proportional | Identification of the company/person to which the risk relates | Description risk | (cont.) |
|---|---|---|---|---|---|---|---|---|---|
| C0020 | C0030 | C0040 | C0041 | C0042 | C0050 | C0060 | C0070 | C0080 | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Description risk category covered | Validity period (start date) | Validity period (expiry date) | Currency | Sum insured | Type of underwriting model | Amount underwriting model | Sum reinsured on a facultative basis, with all reinsurers | Facultative reinsurance premium ceded to all reinsurers for 100% of the reinsurance placement | |
| C0090 | C0100 | C0110 | C0120 | C0130 | C0140 | C0150 | C0160 | C0170 | |
Facultative covers life (overall 20 largest facultative reinsurance exposures plus the largest two in each line of business if not covered by the largest 20)
| Reinsurance program code | Risk identification code | Facultative reinsurance placement identification code | Line of business for life | Indication of belonging to the 20 largest exposures | Finite reinsurance or similar arrangements | Proportional | Identification of the company/person to which the risk relates | Description risk category covered | Validity period (start date) | (cont.) |
|---|---|---|---|---|---|---|---|---|---|---|
| C0190 | C0200 | C0210 | C0211 | C0212 | C0220 | C0230 | C0240 | C0250 | C0260 | |
| Validity period (expiry date) | Currency | Sum Insured | Capital at risk | Sum reinsured on a facultative basis, with all reinsurers | Facultative reinsurance premium ceded to all reinsurers for 100% of the reinsurance placement | |||||
| --- | --- | --- | --- | --- | --- | |||||
| C0270 | C0280 | C0290 | C0300 | C0310 | C0320 | |||||
S.30.02.01
Facultative covers for non-life and life business shares data
Facultative covers non-life (overall 20 largest facultative reinsurance exposures plus the largest two in each line of business if not covered by the largest 20)
| Reinsurance program code | Risk identification code | Facultative reinsurance placement identification code | Code of the reinsurer | Type of the reinsurer | Line of business for non-life | Indication of belonging to the 20 largest exposures | Share reinsurer (%) | Currency | Sum reinsured to facultative reinsurer | Facultative ceded reinsurance premium | Annotations |
|---|---|---|---|---|---|---|---|---|---|---|---|
| C0020 | C0030 | C0040 | C0050 | C0051 | C0061 | C0065 | C0100 | C0110 | C0120 | C0130 | C0140 |
Facultative covers life (overall 20 largest facultative reinsurance exposures plus the largest two in each line of business if not covered by the largest 20)
| Reinsurance program code | Risk identification code | Facultative reinsurance placement identification code | Code reinsurer | Type of code reinsurer | Line of business for life | Indication of belonging to the 20 largest exposures | Share reinsurer (%) | Currency | Sum reinsured to facultative reinsurer | Facultative ceded reinsurance premium | Annotations |
|---|---|---|---|---|---|---|---|---|---|---|---|
| C0150 | C0160 | C0170 | C0180 | C0181 | C0191 | C0195 | C0230 | C0240 | C0250 | C0260 | C0270 |
Reinsurer-specific information
| Code reinsurer | Type of code reinsurer | Legal name reinsurer | Type of reinsurer | Country of residency | External rating assessment by nominated ECAI | Nominated ECAI | Credit quality step | Internal rating |
|---|---|---|---|---|---|---|---|---|
| C0280 | C0290 | C0300 | C0310 | C0320 | C0330 | C0340 | C0350 | C0360 |
S.30.03.01
Outgoing Reinsurance Program basic data
| Reinsurance program code | Treaty identification code | Progressive section number in treaty | Progressive number of surplus/ layer in program | Quantity of surplus/ layers in program | Finite reinsurance or similar arrangements | Line of business | Description risk category covered | Type of reinsurance treaty | Inclusion of catastrophic reinsurance cover | Validity period (start date) | (cont.) |
|---|---|---|---|---|---|---|---|---|---|---|---|
| C0010 | C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | C0080 | C0090 | C0100 | C0110 | |
| Validity period (expiry date) | Currency | Type of underwriting model | Estimated Subject Premium income (XL-ESPI) | Gross Estimated Treaty Premium Income (proportional and non proportional) | Aggregate deductibles (amount) | Aggregate deductibles (%) | Retention or priority (amount) | Retention or priority (%) | Limit (amount) | Limit (%) | (cont.) |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| C0120 | C0130 | C0140 | C0150 | C0160 | C0170 | C0180 | C0190 | C0200 | C0210 | C0220 | |
| Maximum cover per risk or event | Maximum cover per treaty | Coverage of a layer covered by reinsurance | Number of reinstatements | Descriptions of reinstatements | XL rate 1 | XL rate 2 | XL premium flat | Sliding scale commission | Minimum claim ratio on which the amount of sliding scale commission is dependant | Maximum claim ratio on which the amount of sliding scale commission is dependant | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | |
| C0230 | C0240 | C0245 | C0250 | C0260 | C0360 | C0370 | C0380 | C0390 | C0400 | C0410 | |
| Minimum commission | Maximum commission | Expected commission | |||||||||
| --- | --- | --- | |||||||||
| C0420 | C0430 | C0440 | |||||||||
S.30.04.01
Outgoing Reinsurance Program shares data
| Reinsurance program code | Treaty identification code | Progressive section number in treaty | Progressive number of surplus/layer in program | Code reinsurer | Type code reinsurer | Share reinsurer (%) | Exposure ceded for reinsurer's share (amount) | Type of collateral (if applicable) | (cont.) |
|---|---|---|---|---|---|---|---|---|---|
| C0010 | C0020 | C0030 | C0040 | C0050 | C0060 | C0100 | C0110 | C0120 | |
| Description of the reinsurers limit collateralised | Code collateral provider (if applicable) | Type of code of collateral provider | Estimated outgoing reinsurance premium for reinsurer's share | Annotations | Collateral provider name (if applicable) | ||||
| --- | --- | --- | --- | --- | --- | ||||
| C0130 | C0140 | C0150 | C0160 | C0170 | C0320 | ||||
Information on reinsurers
| Code reinsurer | Type of code reinsurer | Legal name reinsurer | Type of reinsurer | Country of residency | External rating assessment by nominated ECAI | Nominated ECAI | Credit quality step | Internal rating |
|---|---|---|---|---|---|---|---|---|
| C0180 | C0190 | C0200 | C0210 | C0220 | C0230 | C0240 | C0250 | C0260 |
S.31.01.01
Share of reinsurers (including Finite Reinsurance and SPV's)
| Code reinsurer | Type of code reinsurer | Reinsurance recoverables: Premium provision Non-life including Non-SLT Health | Reinsurance recoverables: Claims provisions Non-life including Non-SLT Health | Reinsurance recoverables: Technical provisions Life including SLT Health | Adjustment for expected losses due to counterparty default | Reinsurance recoverables: Total reinsurance recoverables | Net receivables | Assets pledged by reinsurer | Financial guarantees | Cash deposits | Total guarantees received | Currency |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| C0040 | C0050 | C0060 | C0070 | C0080 | C0090 | C0100 | C0110 | C0120 | C0130 | C0140 | C0150 | C0155 |
Information on reinsurers
| Code reinsurer | Type of code reinsurer | Legal name reinsurer | Type of reinsurer | Country of residency | External rating assessment by nominated ECAI | Nominated ECAI | Credit quality step | Internal rating |
|---|---|---|---|---|---|---|---|---|
| C0160 | C0170 | C0180 | C0190 | C0200 | C0210 | C0220 | C0230 | C0240 |
S.31.01.04
Share of reinsurers, including Finite Reinsurance and SPVs
| Legal name of reinsured undertaking | Identification code of the undertaking | Type of code of the ID of the undertaking | Code reinsurer | Type of code reinsurer | Reinsurance recoverables: Premium provision Non-life including Non-SLT Health | Reinsurance recoverables: Claims provisions Non-life including Non-SLT Health | Reinsurance recoverables: Technical provisions Life including SLT Health | Adjustment for expected losses due to counterparty default | (cont.) |
|---|---|---|---|---|---|---|---|---|---|
| C0010 | C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | C0080 | C0090 | |
| Reinsurance recoverables: Total reinsurance recoverables | Net receivables | Assets pledged by reinsurer | Financial guarantees | Cash deposits | Total guarantees received | Currency | |||
| --- | --- | --- | --- | --- | --- | --- | |||
| C0100 | C0110 | C0120 | C0130 | C0140 | C0150 | C0155 | |||
Information on reinsurers
| Code reinsurer | Type of code reinsurer | Legal name reinsurer | Type of reinsurer | Country of residency | External rating assessment by nominated ECAI | Nominated ECAI | Credit quality step | Internal rating |
|---|---|---|---|---|---|---|---|---|
| C0160 | C0170 | C0180 | C0190 | C0200 | C0210 | C0220 | C0230 | C0240 |
S.31.02.01
Special Purpose Vehicles
| Internal code of SPV | ID Code of SPV notes or other financing mechanism issued | ID Code Type of SPV notes or other financing mechanism issued | Lines of Business SPV securitisation relates | Type of Trigger(s) in the SPV | Contractual trigger event | Same trigger as in underlying cedant's portfolio? | Basis risk arising from risk-transfer structure | Basis risk arising from contractual terms | (cont.) |
|---|---|---|---|---|---|---|---|---|---|
| C0030 | C0040 | C0050 | C0060 | C0070 | C0080 | C0090 | C0100 | C0110 | |
| SPV assets ring-fenced to settle cedant-specific obligations | Other non cedant-specific SPV Assets for which recourse may exist | Other recourse arising from securitisation | Total maximum possible obligations from SPV under reinsurance policy | SPV fully funded in relation to cedant obligations throughout the reporting period | Current recoverables from SPV | Identification of material investments held by cedant in SPV | Securitisation assets related to cedant held in trust with other third party than cedant / sponsor? | ||
| --- | --- | --- | --- | --- | --- | --- | --- | ||
| C0120 | C0130 | C0140 | C0150 | C0160 | C0170 | C0180 | C0190 | ||
Information on SPV
| Internal code of SPV | Type of code SPV | Legal nature of SPV | Name of SPV | Incorporation no. of SPV | SPV country of authorisation | SPV authorisation conditions | External rating assessment by nominated ECAI | Nominated ECAI | Credit quality step | Internal rating |
|---|---|---|---|---|---|---|---|---|---|---|
| C0200 | C0210 | C0220 | C0230 | C0240 | C0250 | C0260 | C0270 | C0280 | C0290 | C0300 |
S.31.02.04
Special Purpose Vehicles
| Legal name of reinsured undertaking | Identification code of the undertaking | Internal code of SPV | ID Code of SPV notes or other financing mechanism issued | ID Code Type of SPV notes or other financing mechanism issued | Lines of Business SPV securitisation relates | Type of Trigger(s) in the SPV | Contractual trigger event | Same trigger as in underlying cedant's portfolio? | Basis risk arising from risk-transfer structure | (cont.) |
|---|---|---|---|---|---|---|---|---|---|---|
| C0010 | C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | C0080 | C0090 | C0100 | |
| Basis risk arising from contractual terms | SPV assets ring-fenced to settle cedant-specific obligations | Other non cedant-specific SPV Assets for which recourse may exist | Other recourse arising from securitisation | Total maximum possible obligations from SPV under reinsurance policy | SPV fully funded in relation to cedant obligations throughout the reporting period | Current recoverables from SPV | Identification of material investments held by cedant in SPV | Securitisation assets related to cedant held in trust with other third party than cedant / sponsor? | ||
| --- | --- | --- | --- | --- | --- | --- | --- | --- | ||
| C0110 | C0120 | C0130 | C0140 | C0150 | C0160 | C0170 | C0180 | C0190 | ||
Information on SPV
| Internal code of SPV | Type of code SPV | Legal nature of SPV | Name of SPV | Incorporation no. of SPV | SPV country of authorisation | SPV authorisation conditions | External rating assessment by nominated ECAI | Nominated ECAI | Credit quality step | Internal rating |
|---|---|---|---|---|---|---|---|---|---|---|
| C0200 | C0210 | C0220 | C0230 | C0240 | C0250 | C0260 | C0270 | C0280 | C0290 | C0300 |
S.32.01.04
Undertakings in the scope of the group
| Country | Identification code of the undertaking | Type of code of the ID of the undertaking | Legal Name of the undertaking | Type of undertaking | Legal form | Category (mutual/ non mutual) | Supervisory Authority | (cont.) |
|---|---|---|---|---|---|---|---|---|
| C0010 | C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | C0080 | |
Ranking criteria (in the group currency)
| Total Balance Sheet (for (re)insurance undertakings) | Total Balance Sheet (for other regulated undertakings) | Total Balance Sheet (non-regulated undertakings) | Written premiums net of reinsurance ceded under IFRS or local GAAP for (re)insurance undertakings | Turn over defined as the gross revenue under IFRS or local GAAP for other types of undertakings, insurance holding companies or mixed financial holding companies | Underwriting performance | Investment performance | Total performance | Accounting standard | (cont.) |
|---|---|---|---|---|---|---|---|---|---|
| C0090 | C0100 | C0110 | C0120 | C0130 | C0140 | C0150 | C0160 | C0170 | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Criteria of influence | Criteria of influence | Criteria of influence | Criteria of influence | Criteria of influence | Criteria of influence | Inclusion in the scope of Group supervision | Inclusion in the scope of Group supervision | Group solvency calculation | |
| % capital share | % used for the establishment of consolidated accounts | % voting rights | Other criteria | Level of influence | Proportional share used for group solvency calculation | Yes/No | Date of decision if art. 214 is applied | Method used and under method 1, treatment of the undertaking | (cont.) |
| C0180 | C0190 | C0200 | C0210 | C0220 | C0230 | C0240 | C0250 | C0260 | |
| Covered by internal model for Group SCR calculations | Type of VA being used in the internal model | ||||||||
| --- | --- | ||||||||
| C0270 | C0280 | ||||||||
S.33.01.04
Insurance and reinsurance individual requirements
| EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | ||||||
| SCR Market Risk | SCR Counterparty Default Risk | SCR Life Underwriting Risk | SCR Health Underwriting Risk | SCR Non-life Underwriting Risk | SCR Operational Risk | Individual SCR | ||||||
| Legal name of the undertaking | Identification code of the undertaking | Type of code of the ID of the undertaking | Entity Level/RFF or MAP/ Remaining Part | Fund Number | SCR Market Risk | SCR Counterparty Default Risk | SCR Life Underwriting Risk | SCR Health Underwriting Risk | SCR Non-life Underwriting Risk | SCR Operational Risk | Individual SCR | (cont.) |
| C0010 | C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | C0080 | C0090 | C0100 | C0110 | C0120 | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | |
| EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | EEA and non EEA insurance and reinsurance undertakings (using SII rules) | ||
| Individual MCR | Eligible Individual Own Funds to cover the SCR | Standard Formula used | Standard Formula used | Standard Formula used | Group or individual Internal Model Used | Group or individual Internal Model Used | Group or individual Internal Model Used | Individual Capital Add-On | Individual Capital Add-On | Individual Capital Add-On | ||
| Individual MCR | Eligible Individual Own Funds to cover the SCR | Use of undertaking specific parameters | Use of simplifications | Use of Partial Internal Model | Group or individual internal model | Date of initial approval of IM | Date of approval of latest major change of IM | Date of decision of capital add-on | Amount of capital add-on | Reason of capital add-on | (cont.) | |
| C0130 | C0140 | C0150 | C0160 | C0170 | C0180 | C0190 | C0200 | C0210 | C0220 | C0230 | ||
| Non EEA insurance and reinsurance undertakings (both using SII rules and not using SII rules) regardless of the method used | Non EEA insurance and reinsurance undertakings (both using SII rules and not using SII rules) regardless of the method used | Non EEA insurance and reinsurance undertakings (both using SII rules and not using SII rules) regardless of the method used | EEA and non EEA insurance and reinsurance undertakings | |||||||||
| --- | --- | --- | --- | |||||||||
| Local capital requirement | Local minimum capital requirement | Eligible own funds in accordance with local rules | Contribution of solo SCR to the group SCR | |||||||||
| C0240 | C0250 | C0260 | C0270 | |||||||||
| Legal name of the undertaking | Identification code of the undertaking | Type of code of the ID of the undertaking | Aggregated or not | Type of capital requirement | Notional SCR or Sectoral capital requirement | Notional MCR or Sectoral minimum capital requirement | Notional or Sectoral Eligible Own Funds | Contribution of solo (notional) SCR to group SCR | ||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- | ||||
| C0010 | C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | C0080 | C0085 | ||||
S.35.01.04
Contribution to group Technical Provisions
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