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.
| Total amount of TP | Total amount of TP | Technical Provisions - Non-Life (excluding Health) | Technical Provisions - Non-Life (excluding Health) | Technical Provisions - Non-Life (excluding Health) | Technical Provisions - Health (similar to non-life) | Technical Provisions - Health (similar to non-life) | Technical Provisions - Health (similar to non-life) | |||||
| Legal name of the undertaking | Identification code of the undertaking | Type of code of the ID of the undertaking | Method of group solvency calculation used | Amount of TP gross of IGT | Amount of TP net of IGT | Amount of TP gross of IGT | Amount of TP net of IGT | Net contribution to Group TP (%) | Amount of TP gross of IGT | Amount of TP net of IGT | Net contribution to Group TP (%) | (cont.) |
| C0010 | C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | C0080 | C0090 | C0100 | C0110 | C0120 | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | |
| Technical Provisions - Health (similar to life) | Technical Provisions - Health (similar to life) | Technical Provisions - Health (similar to life) | Technical Provisions - Life (excluding health and index-linked and unit-linked) | Technical Provisions - Life (excluding health and index-linked and unit-linked) | Technical Provisions - Life (excluding health and index-linked and unit-linked) | Technical Provisions - Index-linked and unit-Linked insurance | Technical Provisions - Index-linked and unit-Linked insurance | Technical Provisions - Index-linked and unit-Linked insurance | Transitional on Technical Provisions | Transitional on Technical Provisions | ||
| Amount of TP gross of IGT | Amount of TP net of IGT | Net contribution to Group TP (%) | Amount of TP gross of IGT | Amount of TP net of IGT | Net contribution to Group TP (%) | Amount of TP gross of IGT | Amount of TP net of IGT | Net contribution to Group TP (%) | Amount of TP gross of IGT | Amount of TP net of IGT | (cont.) | |
| C0130 | C0140 | C0150 | C0160 | C0170 | C0180 | C0190 | C0200 | C0210 | C0220 | C0230 | ||
| LTG measures and transitionals - Technical Provisions subject to Transitional on Risk Free Rate | LTG measures and transitionals - Technical Provisions subject to Volatility Adjustment | LTG measures and transitionals - Technical Provisions subject to Matching Adjustment | ||||||||||
| --- | --- | --- | ||||||||||
| Amount of TP gross of IGT | Amount of TP gross of IGT | Amount of TP gross of IGT | ||||||||||
| C0240 | C0250 | C0260 | ||||||||||
S.36.01.01
IGT - Equity-type transactions, debt and asset transfer
| ID of intragroup transaction | Investor/ lender name | Identification code for investor/ lender | Type of code for investor / lender | Sector of the investor / lender | Issuer/ borrower name | Identification code for issuer / borrower | Type of code for issuer / borrower | Sector of the issuer / borrower | Indirect transactions | (cont.) |
|---|---|---|---|---|---|---|---|---|---|---|
| C0010 | C0020 | C0030 | C0031 | NC0040 | C0050 | C0060 | C0061 | NC0070 | NC0080 | |
| Single economic operation | ID Code of the instrument | ID Code Type of the instrument | Type of instrument | Instrument | Issue date | Maturity date | Currency of transaction | Amount at transaction date | Amount at reporting date | (cont.) |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| NC0090 | NC0100 | NC0101 | NC0110 | NC0120 | NC0130 | NC0140 | NC0150 | NC0160 | NC0170 | |
| Value of collateral | Amount of dividends/ interest/ coupon and other payments made during reporting period | Coupon/ Interest rate | Comments | |||||||
| --- | --- | --- | --- | |||||||
| NC0180 | NC0190 | C0200 | C0210 | |||||||
S.36.02.01
IGT - Derivatives
| ID of intragroup transaction | Investor/ Buyer | Identification code of the investor / buyer | Type of code of the investor / buyer | Sector of the investor/ buyer | Issuer/ Seller name | Identification code of the issuer / seller | Type of code of the issuer / seller | Financial sector of the issuer / seller | Indirect transactions | Single economic operation | ID Code of the instrument | ID Code Type of the instrument | (cont.) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| C0010 | C0020 | C0030 | C0031 | NC0040 | C0050 | C0060 | C0061 | NC0070 | NC0080 | NC0090 | NC0100 | NC0101 | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Description of the instrument | Description of the instrument | Description of the instrument | Maturity of the transaction | Maturity of the transaction | Amount of the transaction | Amount of the transaction | Amount of the transaction | Amount of the transaction | Underlyings | Underlyings | Underlyings | Underlyings | |
| Type of instrument | Type of protection | Purpose of the instrument | Starting date | Maturity date | Currency of transaction | Notional amount | Carrying amount | Value of collateral | Identification code Asset / Liability underlying the derivative | Type of code Asset / Liability underlying the derivative | Swap delivered interest rate (for buyer) | Swap received interest rate (for buyer) | (cont.) |
| NC0110 | NC0120 | NC0130 | NC0140 | NC0150 | NC0160 | NC0170 | NC0180 | NC0190 | NC0200 | NC0201 | NC0220 | NC0230 | |
| Underlyings | Underlyings | Associated P&L | Comments | ||||||||||
| --- | --- | --- | --- | ||||||||||
| Swap delivered currency (for buyer) | Swap received currency (for buyer) | Revenues stemming from derivatives | Comments | ||||||||||
| NC0240 | C0250 | C0260 | C0270 | ||||||||||
S.36.03.01
IGT - Off-balance sheet and contingent liabilities
| Identification of the transaction | Identification of the transaction | Identification of the transaction | Identification of the transaction | Identification of the transaction | Identification of the transaction | Identification of the transaction | Identification of the transaction | |
| ID of intragroup transaction | Provider name | Identification code of the provider | Type of code of the provider | Financial sector of the provider | Beneficiary name | Identification code of the beneficiary | Type of code of the beneficiary | (cont.) |
| C0010 | C0020 | C0030 | C0031 | C0040 | C0050 | C0060 | C0061 | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Identification of the transaction | Identification of the transaction | Identification of the transaction | Identification of the transaction | Maturity of the transaction | Maturity of the transaction | Value of the transaction | Value of the transaction | |
| Financial sector of the beneficiary | Indirect transactions | Single economic operation | Transaction type | Transaction issue date | Expiry date of agreement / contract underlying transaction | Currency of transaction | Trigger event | (cont.) |
| C0070 | C0080 | C0090 | C0100 | C0110 | C0120 | C0130 | C0140 | |
| Value of the transaction | Value of the transaction | Value of the transaction | Value of the transaction | Associated P&L | Comments | |||
| --- | --- | --- | --- | --- | --- | |||
| Value of transaction at starting date | Value of transaction at reporting date | Maximum possible value of contingent liabilities | Value of guaranteed assets | Revenues stemming from the off balance sheet items | Comments | |||
| C0150 | C0160 | C0170 | C0180 | C0190 | C0200 | |||
S.36.04.01
IGT - Insurance-reinsurance
| Identification of the transaction | Identification of the transaction | Identification of the transaction | Identification of the transaction | Identification of the transaction | Identification of the transaction | Identification of the transaction | Identification of the transaction | Identification of the transaction | Identification of the transaction | |
| ID of intragroup transaction | Insured party/ Cedent name | Identification code for insured party/ cedent | Type of code for insured party/ cedent | Sector of the insured party/ cedent | Insurer/ Reinsurer name | IIdentification code of insurer/ reinsurer | Type of code of insurer/ reinsurer | Sector of the insurer/ reinsurer | Indirect transactions | (cont.) |
| C0010 | C0020 | C0030 | C0031 | C0040 | C0050 | C0060 | C0061 | C0070 | C0080 | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | |
| Identification of the transaction | Description of the instrument | Description of the instrument | Validity period of the transaction | Validity period of the transaction | Amount of the transaction | Amount of the transaction | Amount of the transaction | Total reinsurance recoverables | ||
| Single economic operation | Type of transaction | Transaction | Starting date | Expiry date | Currency of transaction | Maximum cover by transaction | Net Receivables | Total reinsurance recoverables | (cont.) | |
| C0090 | C0100 | C0110 | C0120 | C0130 | C0140 | C0150 | C0160 | C0170 | ||
| --- | --- | --- | --- | --- | ||||||
| Associated P&L | Associated P&L | Associated P&L | Comments | |||||||
| Reinsurance technical result (for reinsurance) | Premiums (for insurance) | Claims (for insurance) | Line of business | Comments | ||||||
| C0180 | C0190 | C0200 | C0210 | C0220 | ||||||
S.36.05.01
IGT - P&L
| ID of intragroup transaction | Revenue side name | Identification code for revenue side | Type of code for revenue side | Sector of the revenue side | Expense side name | Identification code for expense side | Type of code for expense side | Sector of the expense side | Indirect transactions | (cont.) |
|---|---|---|---|---|---|---|---|---|---|---|
| C0010 | C0020 | C0030 | C0031 | C0040 | C0050 | C0060 | C0061 | C0070 | C0080 | |
| --- | --- | --- | --- | --- | --- | --- | ||||
| Description of the instrument | Description of the instrument | Characteristics of the transaction | Characteristics of the transaction | Characteristics of the transaction | ||||||
| Single economic operation | Type of transaction | Transaction | Currency of transaction | Transaction date | Amount | Comments | ||||
| C0090 | C0100 | C0110 | C0120 | C0130 | C0140 | C0150 | ||||
S.37.01.04
Risk concentration – Exposure to Counterparties
| Name of the external counterparty | Identification code of the external counterparty of the group | ID code type of the external counterparty of the group | Name of the group (in case of group of counterparties) | Rating | Nominated ECAI | Sector | Country | Entity of the group | ID code of the Entity of the group | (cont.) |
|---|---|---|---|---|---|---|---|---|---|---|
| C0010 | C0020 | C0030 | C0045 | C0080 | C0090 | C0100 | C0040 | C0011 | C00120 | |
| ID code Type of the Entity of the group | Equity | Bonds | Assets whose risks are mainly borne by the policyholders | Derivatives | Other investments | Loans and mortgages | Guarantees and Commitments | Insurance policies | External reinsurance | (cont.) |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| C0125 | C0180 | C0190 | C0200 | C0210 | C0220 | C0230 | C0240 | C0250 | C0260 | |
| Others direct exposures | Description of others | Indirect exposures | Transactions where there is an exposure to underlying assets | Currency | Total amount of the exposure | Credit or insurance risk mitigation technique | Exemptions | Amount of the exposures after Credit or insurance risk mitigation technique and exemptions | ||
| --- | --- | --- | --- | --- | --- | --- | --- | --- | ||
| C0270 | C0280 | C0290 | C0300 | C0160 | C0150 | C0310 | C0320 | C0330 | ||
S.37.02.04
Risk Concentration - Exposure by currency, sector, country
Exposure by currency
| Currency area | Exposure net | % |
|---|---|---|
| C0010 | C0030 | C0040 |
Exposure by sector
| Sector | Exposure net | % |
|---|---|---|
| C0050 | C0030 | C0040 |
Exposure by country
| Country | Exposure net | % |
|---|---|---|
| C0060 | C0030 | C0040 |
Total
| Total exposure net | ||
| C0070 | ||
| Exposure by currency | R0010 | |
| Exposure by sector | R0020 | |
| Exposure by country | R0030 |
S.37.03.04
Risk Concentration - Exposure by asset class and rating
| Types of bonds | Z0010 |
Equity
| Exposure net | ||
| C0010 | ||
| Total | R0010 |
Bonds
| Exposure net | % | ||
| C0010 | C0020 | ||
| AAA | R0020 | ||
| AA | R0030 | ||
| A | R0040 | ||
| BBB | R0050 | ||
| Non inv grade | R0060 | ||
| Total | R0070 |
ANNEX II
Instructions regarding reporting templates for individual undertakings
This Annex contains additional instructions in relation to the templates included in Annex I of this Regulation. The first column of the tables identifies the items to be reported by identifying the columns and rows as showed in the template in Annex I.
Templates which shall be filled in in accordance with the instructions of the different sections of this Annex are referred to as ‘this template’ throughout the text of the Annex.
All references to Articles should refer to Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of insurance and reinsurance (Solvency II) unless otherwise specified.
S.01.01 – Content of the submission
General comments:
This section relates to quarterly and annual submission of information for individual entities, ring-fenced funds, matching portfolios and remaining part.
When a special justification is needed, the explanation is not to be submitted within the reporting template but shall be part of the dialogue between undertakings and national competent authorities.
When a template is submitted only with zeros or without figures, then S.01.01 should indicate one of the ‘non reported’ options.
| ITEM | INSTRUCTIONS | |
| Z0010 | Ring–fenced fund/matching portfolio/remaining part | Identifies whether the reported figures are with regard to a ring–fenced fund (‘RFF’), matching adjustment portfolio (‘MAP’) or to the remaining part. One of the options in the following closed list shall be used: 1 – RFF/MAP 2 – Remaining part |
| Z0020 | Fund/Portfolio number | When item Z0010 = 1, identification number for a ring–fenced fund or matching portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates. |
| C0010/R0010 | S.01.02 – Basic Information – General | This template shall always be reported. The only option possible is: 1 – Reported |
| C0010/R0020 | S.01.03 – Basic Information – RFF and matching adjustment portfolios | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no RFF or MAP 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0030 | S.02.01 – Balance sheet | One of the options in the following closed list shall be used: 1 – Reported 6 – Exempted under Article 35(6) to (8) 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0040 | S.02.02 – Liabilities by currency | One of the options in the following closed list shall be used: 1 – Reported 3 – Not due in accordance with instructions of the template 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0060 | S.03.01 – Off–balance sheet items – general | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no off–balance sheet items 3 – Not reported due to value of guarantee/collateral/contingent liabilities below the threshold and no unlimited guarantee provided or received as in the template instructions 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0100 | S.04.02 – Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier’s liability | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no activity outside the home country in relation to specific class 18 – Not reported as no direct insurance business 0 – Not reported (in this case special justification is needed) |
| C0010/R0104 | S.04.03 – Basic Information – list of underwriting entities | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no activity outside the home country 0 – Not reported (in this case special justification is needed) |
| C0010/R0105 | S.04.04 – Activity by country – location of underwriting | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no activity outside the home country 0 – Not reported (in this case special justification is needed) |
| C0010/R0106 | S.04.05 – Activity by country – location of risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no activity outside the home country 3 – Not due in accordance with instructions of the template 0 – Not reported (in this case special justification is needed) |
| C0010/R0110 | S.05.01 – Premiums, claims and expenses by line of business | One of the options in the following closed list shall be used: 1 – Reported 6 – Exempted under Article 35(6) to (8) 0 – Not reported (in this case special justification is needed) |
| C0010/R0140 | S.06.02 – List of assets | One of the options in the following closed list shall be used: 1 – Reported 6 – Exempted under Article 35(6) to (8) 7 – Not due annually as reported for Quarter 4 (this option is only applicable on annual submissions) 0 – Not reported (in this case special justification is needed) |
| C0010/R0150 | S.06.03 – Collective investment undertakings – look–through approach | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no Collective investment undertakings (only for undertakings not exempted under Article 35(6) to (8)) 3 – Not due in accordance with instructions of the template 6 – Exempted under Article 35(6) to (8) 7 – Not due annually as reported for Quarter 4 (this option is only applicable on annual submissions) 0 – Not reported (in this case special justification is needed) |
| C0010/R0151 | S.06.04 – Climate change-related risks to investments | One of the options in the following closed list shall be used: 1 – Reported 0 – Not reported (in this case special justification is needed) |
| C0010/R0160 | S.07.01 – Structured products | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no structured products (only for undertakings not exempted under Article 35(6) to (8)) 3 – Not due in accordance with instructions of the template 6 – Exempted under 35(6) to (8) 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0170 | S.08.01 – Open derivatives | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no derivative transactions (only for undertakings not exempted under Article 35(6) to (8)) 6 – Exempted under Article 35(6) to (8) 7 – Not due annually as reported for Quarter 4 (this option is only applicable on annual submissions) 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0190 | S.09.01 – Income/gains and losses in the period | One of the options in the following closed list shall be used: 1 – Reported 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0200 | S.10.01 – Securities lending and repos | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no Securities lending and repos (only for undertakings not exempted under Article 35(6) to (8)) 3 – Not due in accordance with instructions of the template 6 – Exempted under Article 35(6) to (8) 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0210 | S.11.01 – Assets held as collateral | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no Assets held as collateral (only for undertakings not exempted under Article 35(6) to (8)) 3 – Not due in accordance with instructions of the template 6 – Exempted under Article 35(6) to (8) 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0220 | S.12.01 – Life and Health SLT Technical Provisions | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no life and health SLT business (only for undertakings not exempted under Article 35(6) to (8)) 6 – Exempted under Article 35(6) to (8) 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0230 | S.12.02 – Life and Health SLT Technical Provisions – by country | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no life and health SLT business 3 – Not due in accordance with instructions of the template 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0240 | S.13.01 – Projection of future gross cash flows | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no life and health SLT business 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0250 | S.14.01 – Life obligations analysis | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no life and health SLT business 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0251 | S.14.02 – Non-life business – policy and customer information | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no non-life business 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0252 | S.14.03 – Cyber underwriting risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no cyber coverages 3 – Not due in accordance with instructions of the template 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0280 | S.16.01 – Information on annuities stemming from Non–Life Insurance obligations | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no annuities stemming from Non–Life Insurance obligations 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0290 | S.17.01 – Non–Life Technical Provisions | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no non–life business (only for undertakings not exempted under Article 35(6) to (8)) 6 – Exempted under Article 35(6) to (8) 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0300 | S.17.03 – Non–Life Technical Provisions – By country | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no non–life business 3 – Not due in accordance with instructions of the template 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0310 | S.18.01 – Projection of future cash flows (Best Estimate – Non Life) | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no non–life business 3 – Not due in accordance with instructions of the template 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0320 | S.19.01 – Non–life insurance claims | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no non–life business 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0330 | S.20.01 – Development of the distribution of the claims incurred | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no non–life business 3 – Not due in accordance with instructions of the template 18 – Not reported as no direct insurance business 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0340 | S.21.01 – Loss distribution risk profile | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no non–life business 3 – Not due in accordance with instructions of the template 18 – Not reported as no direct insurance business 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0350 | S.21.02 – Underwriting risks non–life | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no non–life business 3 – Not due in accordance with instructions of the template 18 – Not reported as no direct insurance business 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0360 | S.21.03 – Non–life distribution of underwriting risks – by sum insured | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no non–life business 3 – Not due in accordance with instructions of the template 18 – Not reported as no direct insurance business 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0370 | S.22.01 – Impact of long term guarantees measures and transitionals | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no long term guarantees measures (LTG) measures or transitionals are applied 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0380 | S.22.04 – Information on the transitional on interest rates calculation | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no such transitional measure is applied 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0390 | S.22.05 – Overall calculation of the transitional on technical provisions | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no such transitional measure is applied 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0400 | S.22.06 – Best estimate subject to volatility adjustment by country and currency | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as volatility adjustment not applied 0 – Not reported (in this case special justification is needed) |
| C0010/R0410 | S.23.01 – Own funds | One of the options in the following closed list shall be used: 1 – Reported 6 – Exempted under Article 35(6) to (8) 0 – Not reported (in this case special justification is needed) |
| C0010/R0420 | S.23.02 – Detailed information by tiers on own funds | One of the options in the following closed list shall be used: 1 – Reported 0 – Not reported (in this case special justification is needed) |
| C0010/R0430 | S.23.03 – Annual movements on own funds | One of the options in the following closed list shall be used: 1 – Reported 3 – Not due in accordance with instructions of the template 0 – Not reported (in this case special justification is needed) |
| C0010/R0440 | S.23.04 – List of items on own funds | One of the options in the following closed list shall be used: 1 – Reported 3 – Not due in accordance with instructions of the template 0 – Not reported (in this case special justification is needed) |
| C0010/R0450 | S.24.01 – Participations held | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no participations held 0 – Not reported (in this case special justification is needed) |
| C0010/R0460 | S.25.01 – Solvency Capital Requirement – for undertakings on Standard Formula | One of the options in the following closed list shall be used: 1 – Reported as standard formula (SF) is used 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 16 – Reported due to request of Article 112 of Directive 2009/138/EC 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0470 | S.25.05 – Solvency Capital Requirement – for undertakings using an internal model (partial or full) | One of the options in the following closed list shall be used: 4 – Reported due to use of partial internal model 5 – Reported due to use of full internal model 10 – Not reported due to use of standard formula 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0500 | S.26.01 – Solvency Capital Requirement – Market risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as risk not existent 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as reported at RFF/MAP level 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0510 | S.26.02 – Solvency Capital Requirement – Counterparty default risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as risk not existent 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as reported at RFF/MAP level 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0520 | S.26.03 – Solvency Capital Requirement – Life underwriting risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as risk not existent 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as reported at RFF/MAP level 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0530 | S.26.04 – Solvency Capital Requirement – Health underwriting risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as risk not existent 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as reported at RFF/MAP level 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0540 | S.26.05 – Solvency Capital Requirement – Non–Life underwriting risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as risk not existent 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as reported at RFF/MAP level 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0550 | S.26.06 – Solvency Capital Requirement – Operational risk | One of the options in the following closed list shall be used: 1 – Reported 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as reported at RFF/MAP level 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0560 | S.26.07 – Solvency Capital Requirement – Simplifications | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no simplified calculations used 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as reported at RFF/MAP level 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0561 | S.26.08 – Solvency Capital Requirement – for undertakings using an internal model (partial or full) | One of the options in the following closed list shall be used: 4 – Reported due to use of partial internal model 5 – Reported due to use of full internal model 10 – Not reported due to use of standard formula 11 – Not reported as reported at RFF/MAP level 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0562 | S.26.09 – Internal model – Market & credit risk and sensitivities | One of the options in the following closed list shall be used: 4 – Reported due to use of partial internal model covering these risks 5 – Reported due to use of full internal model 10 – Not reported due to use of standard formula or partial internal model not covering these risks 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0563 | S.26.10 – Internal model – Credit event risk Portfolio view details | One of the options in the following closed list shall be used: 4 – Reported due to use of partial internal model covering these risks 5 – Reported due to use of full internal model 10 – Not reported due to use of standard formula or partial internal model not covering these risks 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0564 | S.26.11 – Internal model – Credit risk details for financial instruments | One of the options in the following closed list shall be used: 4 – Reported due to use of partial internal model covering these risks 5 – Reported due to use of full internal model 10 – Not reported due to use of standard formula or partial internal model not covering these risks 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0565 | S.26.12 – Internal model – Credit risk Non-Financial Instruments | One of the options in the following closed list shall be used: 4 – Reported due to use of partial internal model covering these risks 5 – Reported due to use of full internal model 10 – Not reported due to use of standard formula or partial internal model not covering these risks 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0566 | S.26.13 – Internal model – Non-life & Health non-SLT | One of the options in the following closed list shall be used: 4 – Reported due to use of partial internal model covering these risks 5 – Reported due to use of full internal model 10 – Not reported due to use of standard formula or partial internal model not covering these risks 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0567 | S.26.14 – Internal model – Life & health risk | One of the options in the following closed list shall be used: 4 – Reported due to use of partial internal model covering these risks 5 – Reported due to use of full internal model 10 – Not reported due to use of standard formula or partial internal model not covering these risks 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0568 | S.26.15 – Internal model – Operational risk | One of the options in the following closed list shall be used: 4 – Reported due to use of partial internal model covering these risks 5 – Reported due to use of full internal model 10 – Not reported due to use of standard formula or partial internal model not covering these risks 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0569 | S.26.16 – Internal model – Model Changes | One of the options in the following closed list shall be used: 4 – Reported due to use of partial internal model covering these risks 5 – Reported due to use of full internal model 10 – Not reported due to use of standard formula or partial internal model not covering these risks 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0570 | S.27.01 – Solvency Capital Requirement – Non–Life and Health catastrophe risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as risk not existent 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as reported at RFF/MAP level 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0580 | S.28.01 – Minimum Capital Requirement – Only life or only non–life insurance or reinsurance activity | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as both life and non–life insurance activity 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0590 | S.28.02 – Minimum Capital Requirement – Both life and non–life insurance activity | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as only life or only non–life insurance or reinsurance activity or only reinsurance activity 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0600 | S.29.01 – Excess of Assets over Liabilities | One of the options in the following closed list shall be used: 1 – Reported 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0610 | S.29.02 – Excess of Assets over Liabilities – explained by investments and financial liabilities | One of the options in the following closed list shall be used: 1 – Reported 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0620 | S.29.03 – Excess of Assets over Liabilities – explained by technical provisions | One of the options in the following closed list shall be used: 1 – Reported 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0630 | S.29.04 – Detailed analysis per period – Technical flows versus Technical provisions | One of the options in the following closed list shall be used: 1 – Reported 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0640 | S.30.01 – Facultative covers for non–life and life business basic data | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no facultative covers 3 – Not reported due to reinsurance recoveries below the threshold specified in the template instructions 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0650 | S.30.02 – Facultative covers for non–life and life business shares data | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no facultative covers 3 – Not reported due to reinsurance recoveries below the threshold specified in the template instructions 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0660 | S.30.03 – Outgoing Reinsurance Program basic data | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no reinsurance 3 – Not reported due to reinsurance recoveries below the threshold specified in the template instructions 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0670 | S.30.04 – Outgoing Reinsurance Program shares data | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no reinsurance 3 – Not reported due to reinsurance recoveries below the threshold specified in the template instructions 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0680 | S.31.01 – Share of reinsurers (including Finite Reinsurance and SPV’s) | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no reinsurance 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0690 | S.31.02 – Special Purpose Vehicles | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no Special Purpose Insurance Vehicles 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0740 | S.36.01 – IGT – Equity–type transactions, debt and asset transfer | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no intragroup transaction (‘IGT’) on Equity–type transactions, debt and asset transfer 12 – Not reported as no parent undertaking is a mixed–activity insurance holding company where they are not part of a group as defined under Article 213(2)(a), (b) and (c) of Solvency II Directive 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0750 | S.36.02 – IGT – Derivatives | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no IGT on Derivatives 12 – Not reported as no parent undertaking is a mixed–activity insurance holding company where they are not part of a group as defined under Article 213(2)(a), (b) and (c) of Solvency II Directive 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0760 | S.36.03 – IGT – Off-balance sheet and contingent liabilities | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no IGT on off-balance sheet and contingent liabilities 12 – Not reported as no parent undertaking is a mixed–activity insurance holding company where they are not part of a group as defined under Article 213(2)(a), (b) and (c) of Solvency II Directive 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0770 | S.36.04 – IGT – Insurance and Reinsurance | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no IGT on Insurance and Reinsurance 12 – Not reported as no parent undertaking is a mixed–activity insurance holding company where they are not part of a group as defined under Article 213(2)(a), (b) and (c) of Solvency II Directive 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0775 | S.36.05 – IGT – P&L | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no IGT 12 – Not reported as no parent undertaking is a mixed–activity insurance holding company where they are not part of a group as defined in points (a), (b) and (c) of Article 213(2) of Directive 2009/138/EC 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0790 | SR.02.01 – Balance Sheet | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no RFF/MAP 14 – Not reported as refers to MAP fund 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0800 | SR.12.01 – Life and Health SLT Technical Provisions | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no RFF/MAP or no life and health SLT business 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0810 | SR.17.01 – Non–Life Technical Provisions | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no RFF/MAP or no non–life business 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0820 | SR.22.02 – Projection of future cash flows (Best Estimate – Matching portfolios) | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no Matching Adjustment (‘MA’) is applied 15 – Not reported as refers to RFF or remaining part 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0830 | SR.22.03 – Information on the matching adjustment calculation | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no MA is applied 15 – Not reported as refers to RFF or remaining part 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0840 | SR.25.01 – Solvency Capital Requirement – Only SF | One of the options in the following closed list shall be used: 1 – Reported as standard formula is used 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 16 – Reported due to request of Article 112 of Directive 2009/138/EC 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0855 | SR.25.05 – Solvency Capital Requirement – for undertakings using an internal model (partial or full) | One of the options in the following closed list shall be used: 4 – Reported due to use of partial internal model 5 – Reported due to use of full internal model 10 – Not reported due to use of standard formula 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0870 | SR.26.01 – Solvency Capital Requirement – Market risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as risk not existent 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as no RFF/MAP 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0880 | SR.26.02 – Solvency Capital Requirement – Counterparty default risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as risk not existent 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as no RFF/MAP 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0890 | SR.26.03 – Solvency Capital Requirement – Life underwriting risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as risk not existent 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as no RFF/MAP 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0900 | SR.26.04 – Solvency Capital Requirement – Health underwriting risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as risk not existent 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as no RFF/MAP 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0910 | SR.26.05 – Solvency Capital Requirement – Non–Life underwriting risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as risk not existent 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as no RFF/MAP 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0920 | SR.26.06 – Solvency Capital Requirement – Operational risk | One of the options in the following closed list shall be used: 1 – Reported 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as no RFF/MAP 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0930 | SR.26.07 – Solvency Capital Requirement – Simplifications | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no simplified calculations used 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as no RFF/MAP 16 – Reported due to request of Article 112 of Directive 2009/138/EC 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0935 | SR.26.08 – Solvency Capital Requirement – for undertakings using an internal model (partial or full) | One of the options in the following closed list shall be used: 4 – Reported due to use of partial internal model 5 – Reported due to use of full internal model 10 – Not reported due to use of standard formula 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0940 | SR.27.01 – Solvency Capital Requirement – Non–Life Catastrophe risk | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as risk not existent 8 – Not reported due to use of partial internal model 9 – Not reported due to use of full internal model 11 – Not reported as no RFF/MAP 17 – Partially reported due to use of partial internal model 0 – Not reported other reason (in this case special justification is needed) |
S.01.02 – Basic information
General comments:
This section relates to quarterly and annual submission of information for individual entities.
| ITEM | INSTRUCTIONS | |
| C0010/R0010 | Undertaking name | Legal name of the undertaking. Needs to be consistent over different submissions |
| C0010/R0020 | Undertaking identification code | Identification code of the undertaking, using the Legal Entity Identifier (LEI). |
| C0010/R0040 | Type of undertaking | Identify the type of the reporting undertaking. The following closed list of options shall be used to identify the activity of the undertaking: 2 – Life insurance undertakings 3 – Non–Life insurance undertakings 4 – Insurance undertakings pursuing life insurance activity and non-life insurance activities for the risks listed in classes 1 and 2 in Part A of Annex I – Article 73(2) 5 – Insurance undertakings pursuing both life and non–life insurance activity – Article 73(5) 6 – Reinsurance undertakings |
| C0010/R0050 | Country of authorisation | Identify the ISO 3166–1 alpha–2 code of the country where the undertaking was authorised (Home–country) |
| C0010/R0070 | Language of reporting | Identify the 2-letter code of ISO 639–1 code of the language used in the submission of information |
| C0010/R0080 | Reporting submission date | Identify the ISO 8601 (yyyy–mm–dd) code of the date when the reporting to the supervisory authority is made |
| C0010/R0081 | Financial year end | Identify the ISO 8601 (yyyy–mm–dd) code of the financial year end of the undertaking, e.g. 2017-12-1 |
| C0010/R0090 | Reporting reference date | Identify the ISO 8601 (yyyy–mm–dd) code of the date identifying the last day of the reporting period |
| C0010/R0100 | Regular/Ad–hoc submission | Identify if the submission of information relates to regular submission of information or ad–hoc. The following closed list of options shall be used: 1 – Regular reporting 2 – Ad–hoc reporting 3 – Re-submission of S.30 templates in accordance with instructions of the template 4 – Empty submission |
| C0010/R0110 | Currency used for reporting | Identify the ISO 4217 alphabetic code of the currency of the monetary amounts used in each report |
| C0010/R0120 | Accounting standards | Identification of the accounting standards used for reporting items in S.02.01, financial statements valuation. The following closed list of options shall be used: 1 – The undertaking is using International Financial Reporting Standards (‘IFRS’) 2 – The undertaking is using local generally accepted accounting principles (‘GAAP’) (other than IFRS) |
| C0010/R0130 | Method of Calculation of the SCR | Identify the method used to calculate the SCR. The following closed list of options shall be used: 1 – Standard formula 2 – Partial internal model 3 – Full internal model |
| C0010/R0140 | Use of undertaking specific parameters | Identify if the undertaking is reporting figures using undertaking specific parameters. The following closed list of options shall be used: 1 – Use of undertaking specific parameters 2 – Don’t use undertaking specific parameters |
| C0010/R0150 | Ring–Fenced Funds | Identify if the undertaking is reporting activity by Ring-Fenced Funds. The following closed list of options shall be used: 1 – Reporting activity by RFF 2 – Not reporting activity by RFF |
| C0010/R0170 | Matching adjustment | Identify if the undertaking is reporting figures using the matching adjustment. The following closed list of options shall be used: 1 – Use of matching adjustment 2 – No use of matching adjustment |
| C0010/R0180 | Volatility adjustment | Identify if the undertaking is reporting figures using the volatility adjustment. The following closed list of options shall be used: 1 – Use of volatility adjustment 2 – No use of volatility adjustment |
| C0010/R0190 | Transitional measure on the risk–free interest rate | Identify if the undertaking is reporting figures using the transitional adjustment to the relevant risk-free interest rate term structure. The following closed list of options shall be used: 1 – Use of transitional measure on the risk–free interest rate 2 – No use of transitional measure on the risk–free interest rate |
| C0010/R0200 | Transitional measure on technical provisions | Identify if the undertaking is reporting figures using the transitional deduction to technical provisions. The following closed list of options shall be used: 1 – Use of transitional measure on technical provisions 2 – No use of transitional measure on technical provisions |
| C0010/R0210 | Initial submission or re–submission | Identify if it is an initial submission of information or a re–submission of information in relation to a reporting reference date already reported. The following closed list of options shall be used: 1 – Initial submission 2 – Re–submission |
| --- | --- | --- |
| R0250 | Exemption of reporting ECAI information | One of the options in the following closed list shall be used: 1 – Exempted for assets (based on Article 35(6) and (7)) 2 – Exempted for assets (based on outsourcing) 3 – Exempted for derivatives (based on Article 35(6) and (7)) 4 – Exempted for derivatives (based on outsourcing) 5 – Exempted for assets and derivatives (based on Article 35(6) and (7)) 6 – Exempted for assets and derivatives (based on outsourcing) 0 – Not exempted |
| C0010/R0255 | Direct URL to the webpage where the Solvency and Financial Condition Report is disclosed | Include the direct URL to the webpage where the Solvency and Financial Condition Report (SFCR) corresponding to the reporting reference date as filled in C0010/R0081 ‘Financial year end’ will be published. In case undertaking has no webpage, "UNDERTAKING WITH NO WEBSITE" value should be reported. |
| C0010/R0260 | Direct URL to download the Solvency and Financial Condition Report | Include the direct URL to download the Solvency and Financial Condition Report (SFCR) corresponding to the reporting reference date as filled in C0010/R0081 ‘Financial year end’. The URL shall directly link to the file containing the SFCR and not to a webpage. Alternatively, if the SFCR file is already available at the submission date, or if the SFCR is not disclosed in a webpage, the file shall be included in the annual submission and in this cell choose one of the following options: ‘SFCR file provided’ ‘SFCR file not provided’ If ‘File not provided’ is chosen an explanation needs to be provided to the national competent authority. |
| C0010/R0270 | Captive Business | Identify if the undertaking performs a captive business in line with the definition in Article 13 of Directive 2009/138/EC. 1 – Captive business 2 – No captive business |
| C0010/R0280 | Run-Off Business | This item does not apply to the undertakings whose licence has been withdrawn. One of the options in the following closed list shall be used: 1 – Undertakings running-off a portfolio of contracts but not their whole business (partial run-off undertaking or undertaking with run-off portfolio); 2 – Undertakings running-off their whole (previous) business (full run-off undertaking); 3 – Undertakings with a run-off business model (specialised run-off undertakings) – insurance undertakings or groups whose business model is to actively acquire legacy portfolios or whole insurers in run-off; 4 – No run-off business. |
| C0010/R0290 | M&A during period | Identify if mergers or acquisitions or disposal of activities affecting the information reported occurred during the reporting period. One of the options in the following closed list shall be used: 1 – Yes 2 – No |
S.01.03 – Basic Information – RFF and matching adjustment portfolios
General comments:
This section relates to annual submission of information for individual entities.
All ring–fenced funds and matching portfolios should be identified regardless if they are material for the purposes of submission of information.
In the first table all ring–fenced funds and matching adjustments portfolios shall be reported. In case a ring–fenced fund has a matching portfolio not covering the full RFF three funds have to be identified, one for the RFF, other for the MAP inside the RFF and other for the remaining part of the fund (vice–versa for the situations where a MAP has an RFF).
In the second table the relations between the funds as explained in previous paragraph are explained. Only the funds with such relations shall be reported in the second table.
| ITEM | INSTRUCTIONS | |
| List of all RFF/MAP (overlaps allowed) | List of all RFF/MAP (overlaps allowed) | List of all RFF/MAP (overlaps allowed) |
| C0040 | Fund/Portfolio Number | Number which is attributed by the undertaking, corresponding to the unique number assigned to each ring-fenced fund and matching adjustment portfolio. This number has to be consistent over time and shall be used to identify the ring-fenced funds and the matching portfolio number in other templates. |
| C0050 | Name of ring–fenced fund/Matching adjustment portfolio | Indicate the name of the ring-fenced fund and matching adjustment portfolio. When possible (if linked to a commercial product), the commercial name shall be used. If not possible, e.g. if the fund is linked to several commercial products, a different name shall be used. The name shall be unique and be kept consistent over time. |
| C0060 | RFF/MAP/Remaining part of a fund | Indicate if it is a ring-fenced fund or a matching portfolio. In the cases where other funds are included within one fund this cell shall identify the type of each fund or sub–fund. One of the options in the following closed list shall be used: 1 – Ring–fenced fund 2 – Matching portfolio 3 – Remaining part of a fund |
| C0070 | RFF/MAP with sub RFF/MAP | Identify if the fund identified has other funds embedded. One of the options in the following closed list shall be used: 1 – Fund with other funds embedded 2 – Not a fund with other funds embedded Only the ‘mother’ fund shall be identified with option 1. |
| C0080 | Material | Indicate if the ring–fenced fund or a matching portfolio is material for the purposes of detailed submission of information. One of the options in the following closed list shall be used: 1 – Material 2 – Not material In case of fund with other funds embedded, this item is to be reported only for the ‘mother’ fund. |
| C0090 | Article 304 | Indicate whether the RFF is under Article 304 of Solvency II Directive. One of the following options shall be used: 1 – RFF under Article 304 – with the option for the equity risk sub–module 2 – RFF under Article 304 – without the option for the equity risk sub–module 3 – RFF not under Article 304 |
| List of RFF/MAP with sub RFF/MAP | List of RFF/MAP with sub RFF/MAP | List of RFF/MAP with sub RFF/MAP |
| C0100 | Number of RFF/MAP with sub RFF/MAP | For the funds with other funds embedded (option 1 reported in item C0070) identify the number as defined for item C0040. The fund shall be repeated for as many rows as needed to report the funds embedded. |
| C0110 | Number of sub RFF/MAP | Identify the number of the funds embedded in other funds as defined for item C0040. |
| C0120 | Sub RFF/MAP | Identify if the nature of the fund embedded in other funds. One of the options in the following closed list shall be used: 1 – Ring–fenced fund 2 – Matching portfolio |
S.02.01 – Balance sheet
General comments:
This section relates to quarterly and annual submission of information for individual entities, ring-fenced funds and remaining part.
The ‘Solvency II value’ column (C0010) shall be completed using the valuation principles set out in the Directive 2009/138/EC, Delegated Regulation (EU) 2015/35, Technical Standards issued under Directive 2009/138/EC and EIOPA Guidelines.
With regards to the ‘Statutory accounts value’ column (C0020), recognition and valuation methods are the ones used by undertakings in their statutory accounts in accordance with the local GAAP or IFRS if accepted as local GAAP. In template SR.02.01 this column is only applicable if the development of financial statements by RFF is required by national law.
The default instruction is that each item shall be reported in the ‘Statutory accounts value’ column, separately. However, in the ‘Statutory accounts value’ column the dotted rows were introduced in order to enable the reporting of aggregated figures if the split figures are not available.
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