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.
- (1) value of guarantee/collateral/contingent liabilities – Guarantees provided by the undertaking, including letters of credit (C0020/R0010) plus Value of guarantee/collateral/contingent liabilities – Total collateral pledged (C0020/R0300) plus Maximum value – Total Contingent liabilities (C0010/R0400); or
- (2) value of guarantee/collateral/contingent liabilities – Guarantees received by the undertaking, including letters of credit (C0020/R0030) plus Value of guarantee/collateral/contingent liabilities – Total collateral held (C0020/R0200);
- (ii) the undertaking has provided or received unlimited guarantee;
- (d) template S.05.01.01 of Annex I, specifying information on premiums, claims and expenses for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35 applying the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.01 of Annex III to this Regulation;
- (e) template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country applying the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.02 of Annex III.
2.
The templates referred to in paragraph 1, points (a) and (b) shall only be submitted by participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive.
Article 31
Annual quantitative templates for groups – Investments information
1.
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall, unless exempted under Article 254(2), third subparagraph, of Directive 2009/138/EC in relation to a specific template, submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, using the following templates and complying with the following instructions:
- (a) where the group is exempted from reporting template S.06.02.04 in relation to the last quarter in accordance with Article 254(2), second subparagraph, of Directive 2009/138/EC, template S.06.02.04 of Annex I to this Regulation, providing an item-by-item list of assets, following the instructions set out in section S.06.02 of Annex III to this Regulation;
- (b) where the group is exempted from reporting template S.06.03.04 in relation to the last quarter in accordance with Article 254(2), second subparagraph, of Directive 2009/138/EC, or has not reported it quarterly because the ratio of collective investment held by the group to total investments, as referred to in Article 27(1), point (f) of this Regulation, is not higher than 30 %, template S.06.03.04 of Annex I to this Regulation, providing information on the look-through of all collective investments held by the undertakings, following the instructions set out in section S.06.03 of Annex III to this Regulation;
- (c) where the ratio of the value of structured products held by the group to total investments is higher than 5 %, template S.07.01.04 of Annex I, providing an item-by-item list of structured products, following the instructions set out in section S.07.01 of Annex III;
- (d) where the group is exempted from reporting template S.08.01.04 in relation to the last quarter in accordance with Article 254(2), second subparagraph, of Directive 2009/138/EC, template S.08.01.04 of Annex I to this Regulation, providing an item-by-item list of open positions of derivatives, following the instructions set out in section S.08.01 of Annex III to this Regulation;
- (e) template S.09.01.04 of Annex I, specifying information on income, gains and losses in the reporting period by asset category as defined in Annex IV, following the instructions set out in section S.09.01 of Annex III;
- (f) where the ratio of the value of underlying securities, on and off balance sheet, involved in lending or repurchase agreements, for contracts with maturity dates falling after the reporting reference date, to the total investments is higher than 5 %, template S.10.01.04 of Annex I, providing an item-by-item list securities lending and repurchase agreements on and off-balance sheet, following the instructions set out in section S.10.01 of Annex III;
- (g) where the ratio of the value of assets held as collateral to total balance sheet as reported in items C0010/R0500 of template S.02.01.01 exceeds 10 %, template S.11.01.04 of Annex I, providing an item-by-item list of assets held as collateral, consisting of all types of off-balance sheet asset categories held as collateral, following the instructions set out in section S.11.01 of Annex III.
2.
For the purposes of paragraph 1, point (c), where for the calculation of group solvency as specified in Article 230 of Directive 2009/138/EC method 1 is used exclusively, the ratio of the value of structured products held by the group to total investments shall be determined by the sum of assets classified in categories 5 and 6, as defined in Annex IV to this Regulation, divided by the sum of items C0010/R0070 and C0010/R0020 of template S.02.01.01. Where, for the calculation of group solvency, method 1 is used in combination with method 2 as defined in Article 233 of Directive 2009/138/EC, or method 2 is used exclusively, the ratio shall be calculated in accordance with the first sentence of this paragraph and adjusted in order to capture the required items of all entities included in the scope of template S.06.02.04.
3.
For the purposes of paragraph 1, point (f), where for the calculation of group solvency method 1 as specified in Article 230 of Directive 2009/138/EC is used exclusively, the ratio shall be determined by the sum of the underlying securities, on and off balance sheet, involved in lending or repurchase agreements, for contracts with maturity dates falling after the reporting reference date, divided by the sum of items C0010/R0070 and C0010/R0220 of template S.02.01.01. Where, for the calculation of group solvency, method 1 is used in combination with method 2 as specified in Article 233 of Directive 2009/138/EC, or method 2 is used exclusively, the ratio shall be calculated in accordance with the first sentence of this paragraph and adjusted in order to capture the required items of all entities included in the scope of template S.06.02.04.
Article 32
Annual quantitative templates for groups – Long term guarantees information
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using template S.22.01.04 of Annex I to this Regulation, specifying information on the impact of the long term guarantees and transitional measures, following the instructions set out in section S.22.01 of Annex III to this Regulation.
Article 33
Annual quantitative templates for groups – Own funds information
1.
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates and complying with the following instructions:
- (a) template S.23.01.04 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex III;
- (b) template S.23.02.04 of Annex I, providing detailed information on own funds by tiers, following the instructions set out in section S.23.02 of Annex III;
- (c) where the own funds amount for any tier change more than 5 % compared to the previous year, template S.23.03.04 of Annex I, specifying information on annual movements on own funds, following the instructions set out in section S.23.03 of Annex III;
- (d) where the own funds amount for any tier change more than 5 % compared to the previous year, template S.23.04.04 of Annex I, providing a list of items on own funds, following the instructions set out in section S.23.04 of Annex III.
For the purposes of point (d), the template shall be reported in the presence of non-available own fund items, regardless of the threshold.
2.
The templates referred to in paragraph 1, points (b) and (c), shall only be submitted by participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as specified in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as specified in Article 233 of that Directive.
Article 34
Annual quantitative templates for groups – Solvency Capital Requirement information
1.
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use the method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as specified in Article 233 of that Directive, shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, using the following templates and complying with the following instructions:
- (a) where the group uses the standard formula for the calculation of the Solvency Capital Requirement, template S.25.01.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex III;
- (b) where the group uses a partial internal model or a full internal model for the calculation of the Solvency Capital Requirement, template S.25.05.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.05 of Annex III;
- (c) template S.26.01.04 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex III;
- (d) template S.26.02.04 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex III;
- (e) template S.26.03.04 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex III;
- (f) template S.26.04.04 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex III;
- (g) template S.26.05.04 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex III;
- (h) template S.26.06.04 of Annex I, specifying information on operational risk, following the instructions set out in section S.26.06 of Annex III;
- (i) template S.26.07.04 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex III;
- (j) template S.26.08.04 of Annex I, specifying further information on the internal model used for the Solvency Capital Requirement, for undertakings using a partial internal model or a full internal model, following the instructions set out in section S.26.08 of Annex III;
- (k) template S.26.09.04 of Annex I, specifying information on internal model market and credit risk for financial instruments, following the instructions set out in section S.26.09 of Annex III;
- (l) template S.26.10.01 of Annex I, specifying information on internal model portfolio view details of credit event risk, following the instructions set out in section S.26.10 of Annex III;
- (m) template S.26.11.01 of Annex I, specifying information on internal model details for financial instruments of credit risk, following the instructions set out in section S.26.11 of Annex III;
- (n) template S.26.12.01 of Annex I, specifying information on internal model for non-financial instruments of credit risk, following the instructions set out in section S.26.12 of Annex III;
- (o) template S.26.13.01 of Annex I, specifying information on internal model non-life and health NSLT underwriting risk, following the instructions set out in section S.26.13 of Annex III;
- (p) template S.26.14.01 of Annex I, specifying information on internal model life and health underwriting risk, following the instructions set out in section S.26.14 of Annex III;
- (q) template S.26.15.01 of Annex I, specifying information on internal model operational risk, following the instructions set out in section S.26.15 of Annex III;
- (r) template S.26.16.01 of Annex I, specifying information on internal model changes, following the instructions set out in section S.26.16 of Annex III;
- (s) template S.27.01.04 of Annex I, specifying information on non-life catastrophe risk, following the instructions set out in section S.27.01 of Annex III.
2.
In case of ring-fenced funds or matching adjustment portfolios, the information in the templates referred to in paragraph 1, points (c) to (i) and (s), and (j) to (r), shall not be reported for the group as a whole.
3.
Where a partial internal model is used, the information referred to in templates referred to in paragraph 1, points (c) to (i) and (s), shall only be reported in relation to the risks covered by the standard formula, and the information in the templates referred to in paragraph 1, points (j) to (r), shall only be reported to the risks covered by the internal model.
4.
Where a full internal model is used, the information in the templates referred to in paragraph 1, points (c) to (i) and (s), shall not be reported, and the information in the templates referred to in paragraph 1, points (j) to (r), shall be reported.
Article 35
Annual quantitative templates for groups – Reinsurers and special purpose vehicles information
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates and complying with the following instructions:
- (a) template S.31.01.04 of Annex I, specifying information on share of reinsurers, following the instructions set out in section S.31.01 of Annex III;
- (b) template S.31.02.04 of Annex I, specifying information on special purpose vehicles from the perspective of the insurance or reinsurance undertaking transferring risk to the special purpose vehicles, following the instructions set out in section S.31.02 of Annex III.
Article 36
Annual quantitative templates for groups – Group specific information
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation using the following templates and complying with the following instructions:
- (a) template S.32.01.04 of Annex I, specifying information on the insurance and reinsurance undertakings in the scope of the group, following the instructions set out in section S.32.01 of Annex III;
- (b) template S.33.01.04 of Annex I, specifying information on requirements of insurance and reinsurance undertakings in the scope of the group, following the instructions set out in section S.33.01 of Annex III;
- (c) template S.34.01.04 of Annex I, specifying information on financial undertakings other than insurance and reinsurance undertakings, and on non-regulated undertakings carrying out financial activities as defined in Article 1, point (52), of Delegated Regulation (EU) 2015/35, following the instructions set out in section S.34.01 of Annex III;
- (d) template S.35.01.04 of Annex I, specifying information on technical provisions of undertakings of the group, following the instructions set out in section S.35.01 of Annex III;
- (e) template S.36.01.01 of Annex I, specifying information on significant intra-group-transactions involving equity-type transactions, debt and asset transfer, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.01 of Annex III to this Regulation;
- (f) template S.36.02.01 of Annex I, specifying information on significant intra-group-transactions on derivatives, including the guarantees supporting any derivatives instruments, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.02 of Annex III to this Regulation;
- (g) template S.36.03.01 of Annex I, specifying information on significant intra-group-transactions on off-balance sheet and contingent liabilities, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.03 of Annex III to this Regulation;
- (h) template S.36.04.01 of Annex I, specifying information on significant intra-group-transactions on insurance and reinsurance, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.04 of Annex III to this Regulation;
- (i) template S.36.05.01 of Annex I, specifying information on intra-group transactions on profit and loss, following the instructions set out in section S.36.05 of Annex III;
- (j) template S.37.01.04 of Annex I, specifying information on significant risk concentrations, above the threshold determined by the group supervisor in accordance with Article 244(3) of Directive 2009/138/EC, following the instructions set out in section S.37.01 of Annex III to this Regulation;
- (k) template S.37.02.04 specifying information on risk concentration exposures by currency, sector, country, following the instructions set out in section S.37.02 of Annex III to this Regulation;
- (l) template S.37.03.04 specifying information on risk concentration exposure by asset class and rating, following the instructions set out in section S.37.03 of Annex III to this Regulation.
Article 37
Annual quantitative templates for groups – ring-fenced funds, material matching adjustment portfolios and remaining part information
1.
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates in relation to all material ring-fenced funds and all material matching adjustment portfolios related to the part that is consolidated as referred to in Article 335(1), points (a) and (c), of Delegated Regulation (EU) 2015/35, as well as in relation to the remaining part, and by complying with the following instructions:
- (a) template SR.01.01.04 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex III;
- (b) where the group uses the standard formula for the calculation of the Solvency Capital Requirement, template SR.25.01.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex III;
- (c) where the group uses a partial internal model or a full internal model for the calculation of the Solvency Capital Requirement, template SR.25.05.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.05 of Annex III;
- (d) template SR.26.01.01 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex III;
- (e) template SR.26.02.01 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex III;
- (f) template SR.26.03.01 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex III;
- (g) template SR.26.04.01 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex III;
- (h) template SR.26.05.01 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex III;
- (i) template SR.26.06.01 of Annex I, specifying information on operational risk following, the instructions set out in section S.26.06 of Annex III;
- (j) template SR.26.07.01 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex III;
- (k) template SR.26.08.01 of Annex I, specifying further information on the internal model used for the Solvency Capital Requirement, for undertakings using a partial internal model or a full internal model, following the instructions set out in section S.26.08 of Annex III;
- (l) template SR.27.01.01 of Annex I, specifying information on non-life catastrophe risk, following the instructions set out in section S.27.01 of Annex III.
2.
Where a partial internal model is used, the templates referred to in paragraph 1, points (d) to (j) and (l), shall only be reported in relation to the risks covered by the standard formula and the template referred in paragraph 1, point (k), shall be reported in relation to the risks covered by the internal model.
3.
Where a full internal model is used, the templates referred to in paragraph 1, points (d) to (j) and (l), shall not be reported and the template referred to in paragraph 1, point (k), shall be reported.
4.
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, shall, in addition to the information submitted using the templates referred to in paragraph 1, annually submit balance sheet information in relation to all material ring-fenced funds related to the part that is consolidated as referred to in Article 335(1), points (a) or (c), of Delegated Regulation (EU) 2015/35, as well as in relation to the remaining part, as referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using template SR.02.01.01 of Annex I to this Regulation, following the instructions set out in section S.02.01 of Annex III to this Regulation.
Article 38
Quantitative templates for groups – intra-group transactions and risk concentrations
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall report:
- (a) significant and very significant intra-group transactions as referred to in Article 245(2), first and second subparagraphs, of Directive 2009/138/EC, and intra-group transactions to be reported in all circumstances as referred to in Article 245(3) of that Directive using, as appropriate, templates S.36.01.01, S.36.02.01, S.36.03.01, S.36.04.01 and S.36.05.01 of Annex I to this Regulation, following the instructions set out in section S.36.01 to S.36.05 of Annex III to this Regulation;
- (b) significant risk concentrations as referred to in Article 244(2) of Directive 2009/138/EC and risk concentrations to be reported in all circumstances as referred to in Article 244(3) of that Directive, using template S.37.01.04 of Annex I to this Regulation, following the instructions set out in section S.37.01 of Annex III to this Regulation.
CHAPTER IV FINAL PROVISIONS
Article 39
Repeal of Implementing Regulation (EU) 2015/2450
Implementing Regulation (EU) 2015/2450 is repealed.
Article 40
Entry into force and date of application
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
It shall apply from 31 December 2023.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 4 April 2023.
For the Commission
The President
Ursula VON DER LEYEN
2
Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Insurance and Occupational Pensions Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/79/EC (OJ L 331, 15.12.2010, p. 48).
ANNEX I
S.01.01.01
Content of the submission
| Template Code | Template name | C0010 | |
| S.01.02.01 | Basic Information - General | R0010 | |
| S.01.03.01 | Basic Information - RFF and matching adjustment portfolios | R0020 | |
| S.02.01.01 | Balance Sheet | R0030 | |
| S.02.02.01 | Liabilities by currency | R0040 | |
| S.03.01.01 | Off-balance sheet items -general | R0060 | |
| S.04.02.01 | Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liability | R0100 | |
| S.04.03.01 | Basic Information - list of underwriting entities | R0104 | |
| S.04.04.01 | Activity by country - location of underwriting | R0105 | |
| S.04.05.01 | Activity by country - location of risk | R0106 | |
| S.05.01.01 | Premiums, claims and expenses by line of business | R0110 | |
| S.06.02.01 | List of assets | R0140 | |
| S.06.03.01 | Collective investment undertakings - look-through approach | R0150 | |
| S.06.04.01 | Climate change-related risks to investments | R0151 | |
| S.07.01.01 | Structured products | R0160 | |
| S.08.01.01 | Open derivatives | R0170 | |
| S.09.01.01 | Income/gains and losses in the period | R0190 | |
| S.10.01.01 | Securities lending and repos | R0200 | |
| S.11.01.01 | Assets held as collateral | R0210 | |
| S.12.01.01 | Life and Health SLT Technical Provisions | R0220 | |
| S.12.02.01 | Life and Health SLT Technical Provisions - by country | R0230 | |
| S.13.01.01 | Projection of future gross cash flows | R0240 | |
| S.14.01.01 | Life obligations analysis | R0250 | |
| S.14.02.01 | Non-life business - policy and customer information | R0251 | |
| S.14.03.01 | Cyber underwriting risk | R0252 | |
| S.16.01.01 | Information on annuities stemming from Non-Life Insurance obligations | R0280 | |
| S.17.01.01 | Non-Life Technical Provisions | R0290 | |
| S.17.02.01 | Non-Life Technical Provisions - By country | R0300 | |
| S.18.01.01 | Projection of future cash flows (Best Estimate - Non Life) | R0310 | |
| S.19.01.01 | Non-life insurance claims | R0320 | |
| S.20.01.01 | Development of the distribution of the claims incurred | R0330 | |
| S.21.01.01 | Loss distribution risk profile | R0340 | |
| S.21.02.01 | Underwriting risks non-life | R0350 | |
| S.21.03.01 | Non-life distribution of underwriting risks - by sum insured | R0360 | |
| S.22.01.01 | Impact of long term guarantees measures and transitionals | R0370 | |
| S.22.04.01 | Information on the transitional on interest rates calculation | R0380 | |
| S.22.05.01 | Overall calculation of the transitional on technical provisions | R0390 | |
| S.22.06.01 | Best estimate subject to volatility adjustment by country and currency | R0400 | |
| S.23.01.01 | Own funds | R0410 | |
| S.23.02.01 | Detailed information by tiers on own funds | R0420 | |
| S.23.03.01 | Annual movements on own funds | R0430 | |
| S.23.04.01 | List of items on own funds | R0440 | |
| S.24.01.01 | Participations held | R0450 | |
| S.25.01.01 | Solvency Capital Requirement - for undertakings on Standard Formula | R0460 | |
| S.25.05.01 | Solvency Capital Requirement - for undertakings using an internal model (partial or full) | R0470 | |
| S.26.01.01 | Solvency Capital Requirement - Market risk | R0500 | |
| S.26.02.01 | Solvency Capital Requirement - Counterparty default risk | R0510 | |
| S.26.03.01 | Solvency Capital Requirement - Life underwriting risk | R0520 | |
| S.26.04.01 | Solvency Capital Requirement - Health underwriting risk | R0530 | |
| S.26.05.01 | Solvency Capital Requirement - Non-Life underwriting risk | R0540 | |
| S.26.06.01 | Solvency Capital Requirement - Operational risk | R0550 | |
| S.26.07.01 | Solvency Capital Requirement - Simplifications | R0560 | |
| S.26.08.01 | Solvency Capital Requirement - for undertakings using an internal model (partial or full) | R0561 | |
| S.26.09.01 | Internal model - Market & credit risk and sensitivities | R0562 | |
| S.26.10.01 | Internal model - Credit event risk Portfolio view details | R0563 | |
| S.26.11.01 | Internal model - Credit event risk for financial instruments | R0564 | |
| S.26.12.01 | Internal model - Credit risk Non-Financial Instruments | R0565 | |
| S.26.13.01 | Internal model - Non-life & Health Non-SLT | R0566 | |
| S.26.14.01 | Internal model - Life & Health risk | R0567 | |
| S.26.15.01 | Internal model - Operational risk | R0568 | |
| S.26.16.01 | Internal model - Model Changes | R0569 | |
| S.27.01.01 | Solvency Capital Requirement - Non-life and Health catastrophe risk | R0570 | |
| S.28.01.01 | Minimum Capital Requirement - Only life or only non-life insurance or reinsurance activity | R0580 | |
| S.28.02.01 | Minimum Capital Requirement - Both life and non-life insurance activity | R0590 | |
| S.29.01.01 | Excess of Assets over Liabilities | R0600 | |
| S.29.02.01 | Excess of Assets over Liabilities - explained by investments and financial liabilities | R0610 | |
| S.29.03.01 | Excess of Assets over Liabilities - explained by technical provisions | R0620 | |
| S.29.04.01 | Detailed analysis per period - Technical flows versus Technical provisions | R0630 | |
| S.30.01.01 | Facultative covers for non-life and life business basic data | R0640 | |
| S.30.02.01 | Facultative covers for non-life and life business shares data | R0650 | |
| S.30.03.01 | Outgoing Reinsurance Program basic data | R0660 | |
| S.30.04.01 | Outgoing Reinsurance Program shares data | R0670 | |
| S.31.01.01 | Share of reinsurers (including Finite Reinsurance and SPV's) | R0680 | |
| S.31.02.01 | Special Purpose Vehicles | R0690 | |
| S.36.01.01 | IGT - IGT - Equity-type transactions, debt and asset transfer | R0740 | |
| S.36.02.01 | IGT - Derivatives | R0750 | |
| S.36.03.01 | IGT - Off-balance sheet and contingent liabilities | R0760 | |
| S.36.04.01 | IGT - Insurance and Reinsurance | R0770 | |
| S.36.05.01 | IGT - P&L | R0775 |
S.01.01.02
Content of the submission
| Template Code | Template name | C0010 | |
| S.01.02.01 | Basic Information - General | R0010 | |
| S.02.01.02 | Balance Sheet | R0030 | |
| S.05.01.02 | Premiums, claims and expenses by line of business | R0110 | |
| S.06.02.01 | List of assets | R0140 | |
| S.06.03.01 | Collective investment undertakings - look-through approach | R0150 | |
| S.08.01.01 | Open derivatives | R0170 | |
| S.12.01.02 | Life and Health SLT Technical Provisions | R0220 | |
| S.17.01.02 | Non-Life Technical Provisions | R0290 | |
| S.23.01.01 | Own funds | R0410 | |
| S.28.01.01 | Minimum Capital Requirement - Only life or only non-life insurance or reinsurance activity | R0580 | |
| S.28.02.01 | Minimum Capital Requirement - Both life and non-life insurance activity | R0590 |
S.01.01.04
Content of the submission
| Template Code | Template name | C0010 | |
| S.01.02.04 | Basic Information - General | R0010 | |
| S.01.03.04 | Basic Information - RFF and matching adjustment portfolios | R0020 | |
| S.02.01.01 | Balance Sheet | R0030 | |
| S.02.02.01 | Liabilities by currency | R0040 | |
| S.03.01.04 | Off-balance sheet items -general | R0060 | |
| S.05.01.01 | Premiums, claims and expenses by line of business | R0110 | |
| S.05.02.04 | Premiums, claims and expenses by country | R0120 | |
| S.06.02.04 | List of assets | R0140 | |
| S.06.03.04 | Collective investment undertakings - look-through approach | R0150 | |
| S.06.04.01 | Climate change-related risks to investments | R0151 | |
| S.07.01.04 | Structured products | R0160 | |
| S.08.01.04 | Open derivatives | R0170 | |
| S.09.01.04 | Income/gains and losses in the period | R0190 | |
| S.10.01.04 | Securities lending and repos | R0200 | |
| S.11.01.04 | Assets held as collateral | R0210 | |
| S.22.01.04 | Impact of long term guarantees measures and transitionals | R0370 | |
| S.23.01.04 | Own funds | R0410 | |
| S.23.02.04 | Detailed information by tiers on own funds | R0420 | |
| S.23.03.04 | Annual movements on own funds | R0430 | |
| S.23.04.04 | List of items on own funds | R0440 | |
| S.25.01.04 | Solvency Capital Requirement - for groups on Standard Formula | R0460 | |
| S.25.05.04 | Solvency Capital Requirement - for groups using an internal model (partial or full) | R0470 | |
| S.26.01.04 | Solvency Capital Requirement - Market risk | R0500 | |
| S.26.02.04 | Solvency Capital Requirement - Counterparty default risk | R0510 | |
| S.26.03.04 | Solvency Capital Requirement - Life underwriting risk | R0520 | |
| S.26.04.04 | Solvency Capital Requirement - Health underwriting risk | R0530 | |
| S.26.05.04 | Solvency Capital Requirement - Non-Life underwriting risk | R0540 | |
| S.26.06.04 | Solvency Capital Requirement - Operational risk | R0550 | |
| S.26.07.04 | Solvency Capital Requirement - Simplifications | R0560 | |
| S.26.08.04 | Solvency Capital Requirement - for groups using an internal model (partial or full) | R0561 | |
| S.26.09.04 | Internal model - Market & credit risk and sensitivities | R0562 | |
| S.26.10.01 | Internal model - Credit event risk Portfolio view detail | R0563 | |
| S.26.11.01 | Internal model - Credit event risk for financial instruments | R0564 | |
| S.26.12.01 | Internal model - Credit risk Non-Financial Instruments | R0565 | |
| S.26.13.01 | Internal model - Non-life & Health Non-SLT | R0566 | |
| S.26.14.01 | Internal model - Life & Health risk | R0567 | |
| S.26.15.01 | Internal model - Operational risk | R0568 | |
| S.26.16.01 | Internal model - Model Changes | R0569 | |
| S.27.01.04 | Solvency Capital Requirement - Non-Life and Health Catastrophe risk | R0570 | |
| S.31.01.04 | Share of reinsurers (including Finite Reinsurance and SPV's) | R0680 | |
| S.31.02.04 | Special Purpose Vehicles | R0690 | |
| S.32.01.04 | Undertakings in the scope of the group | R0700 | |
| S.33.01.04 | Insurance and Reinsurance individual requirements | R0710 | |
| S.34.01.04 | Other regulated and non-regulated financial undertakings including insurance holding companies and mixed financial holding company individual requirements | R0720 | |
| S.35.01.04 | Contribution to group Technical Provisions | R0730 | |
| S.36.01.01 | IGT - Equity-type transactions, debt and asset transfer | R0740 | |
| S.36.02.01 | IGT - Derivatives | R0750 | |
| S.36.03.01 | IGT - Off-balance sheet and contingent liabilities | R0760 | |
| S.36.04.01 | IGT - Insurance and Reinsurance | R0770 | |
| S.36.05.01 | IGT - P&L | R0775 | |
| S.37.01.04 | Risk concentration | R0780 | |
| S.37.02.04 | Risk Concentration – Exposure by currency, sector, country | R0785 | |
| S.37.03.04 | Risk Concentration – Exposure by asset class and rating | R0786 |
S.01.01.05
Content of the submission
| Template Code | Template name | C0010 | |
| S.01.02.04 | Basic Information - General | R0010 | |
| S.02.01.02 | Balance Sheet | R0030 | |
| S.05.01.02 | Premiums, claims and expenses by line of business | R0110 | |
| S.06.02.04 | List of assets | R0140 | |
| S.06.03.04 | Collective investment undertakings - look-through approach | R0150 | |
| S.08.01.04 | Open derivatives | R0170 | |
| S.23.01.04 | Own funds | R0410 |
SR.01.01.01
Content of the submission
| Ring-fenced fund/matching portfolio/remaining part | Z0010 | ||
| Fund/Portfolio number | Z0020 | ||
| Template Code | Template name | C0010 | |
| SR.02.01.01 | Balance Sheet | R0790 | |
| SR.12.01.01 | Life and Health SLT Technical Provisions | R0800 | |
| SR.17.01.01 | Non-Life Technical Provisions | R0810 | |
| SR.22.02.01 | Projection of future cash flows (Best Estimate - Matching portfolios) | R0820 | |
| SR.22.03.01 | Information on the matching adjustment calculation | R0830 | |
| SR.25.01.01 | Solvency Capital Requirement - for undertakings on Standard Formula | R0840 | |
| SR.25.05.01 | Solvency Capital Requirement - for undertakings using an internal model (partial or full) | R0850 | |
| SR.26.01.01 | Solvency Capital Requirement - Market risk | R0870 | |
| SR.26.02.01 | Solvency Capital Requirement - Counterparty default risk | R0880 | |
| SR.26.03.01 | Solvency Capital Requirement - Life underwriting risk | R0890 | |
| SR.26.04.01 | Solvency Capital Requirement - Health underwriting risk | R0900 | |
| SR.26.05.01 | Solvency Capital Requirement - Non-Life underwriting risk | R0910 | |
| SR.26.06.01 | Solvency Capital Requirement - Operational risk | R0920 | |
| SR.26.07.01 | Solvency Capital Requirement - Simplifications | R0930 | |
| SR.26.08.01 | Solvency Capital Requirement - for undertakings using an internal model | R0935 | |
| SR.27.01.01 | Solvency Capital Requirement - Non-Life Catastrophe risk | R0940 |
SR.01.01.04
Content of the submission
| Ring-fenced fund/matching portfolio/remaining part | Z0010 | ||
| Fund/Portfolio number | Z0020 | ||
| Template Code | Template name | C0010 | |
| SR.02.01.04 | Balance Sheet | R0790 | |
| SR.25.01.01 | Solvency Capital Requirement - for groups on Standard Formula | R0840 | |
| SR.25.05.01 | Solvency Capital Requirement - for groups using an internal model (partial or full) | R0850 | |
| SR.26.01.01 | Solvency Capital Requirement - Market risk | R0870 | |
| SR.26.02.01 | Solvency Capital Requirement - Counterparty default risk | R0880 | |
| SR.26.03.01 | Solvency Capital Requirement - Life underwriting risk | R0890 | |
| SR.26.04.01 | Solvency Capital Requirement - Health underwriting risk | R0900 | |
| SR.26.05.01 | Solvency Capital Requirement - Non-Life underwriting risk | R0910 | |
| SR.26.06.01 | Solvency Capital Requirement - Operational risk | R0920 | |
| SR.26.07.01 | Solvency Capital Requirement - Simplifications | R0930 | |
| SR.26.08.04 | Solvency Capital Requirement - for groups using an internal model | R0935 | |
| SR.27.01.01 | Solvency Capital Requirement - Non-Life Catastrophe risk | R0940 |
S.01.02.01
Basic Information - General
| C0010 | ||
| Undertaking name | R0010 | |
| Undertaking identification code | R0020 | |
| Type of undertaking | R0040 | |
| Country of authorisation | R0050 | |
| Language of reporting | R0070 | |
| Reporting submission date | R0080 | |
| Financial year end | R0081 | |
| Reporting reference date | R0090 | |
| Regular/Ad-hoc submission | R0100 | |
| Currency used for reporting | R0110 | |
| Accounting standards | R0120 | |
| Method of Calculation of the SCR | R0130 | |
| Use of undertaking specific parameters | R0140 | |
| Ring-fenced funds | R0150 | |
| Matching adjustment | R0170 | |
| Volatility adjustment | R0180 | |
| Transitional measure on the risk-free interest rate | R0190 | |
| Transitional measure on technical provisions | R0200 | |
| Initial submission or re-submission | R0210 | |
| Exemption of reporting ECAI information | R0250 | |
| Direct URL to the webpage where the Solvency and Financial Condition Report (SFCR) is disclosed | R0255 | |
| Direct URL to download the Solvency and Financial Condition Report (SFCR) corresponding to this financial year reporting obligation (R0090) | R0260 | |
| Captive business | R0270 | |
| Run-off business | R0280 | |
| M&A during the period | R0290 |
S.01.02.04
Basic Information - General
| C0010 | ||
| Participating undertaking name | R0010 | |
| Group identification code | R0020 | |
| Name of the group | R0025 | |
| Country of the group supervisor | R0050 | |
| Sub-group information | R0060 | |
| Language of reporting | R0070 | |
| Reporting submission date | R0080 | |
| Financial year end | R0081 | |
| Reporting reference date | R0090 | |
| Regular/Ad-hoc submission | R0100 | |
| Currency used for reporting | R0110 | |
| Accounting standards | R0120 | |
| Method of Calculation of the group SCR | R0130 | |
| Use of group specific parameters | R0140 | |
| Ring-fenced funds | R0150 | |
| Method of group solvency calculation | R0160 | |
| Matching adjustment | R0170 | |
| Volatility adjustment | R0180 | |
| Transitional measure on the risk-free interest rate | R0190 | |
| Transitional measure on technical provisions | R0200 | |
| Initial submission or re-submission | R0210 | |
| Exemption of reporting ECAI information | R0250 | |
| Direct URL to the webpage where the Solvency and Financial Condition Report (SFCR) is disclosed | R0255 | |
| Direct URL to download the Solvency and Financial Condition Report | R0260 | |
| Captive business | R0270 | |
| Run-off business | R0280 | |
| M&A during the period | R0290 |
S.01.03.01
Basic Information - RFF and matching adjustment portfolios
List of all RFF/MAP (overlaps allowed)
| Fund/Portfolio Number | Name of Ring-fenced fund/Matching adjustment portfolio | RFF/MAP/Remaining part of a fund | RFF/MAP with sub RFF/MAP | Material | Article 304 |
|---|---|---|---|---|---|
| C0040 | C0050 | C0060 | C0070 | C0080 | C0090 |
List of RFF/MAP with sub RFF/MAP
| Number of RFF/MAP with sub RFF/MAP | Number of sub RFF/MAP | Sub RFF/MAP |
|---|---|---|
| C0100 | C0110 | C0120 |
S.01.03.04
Basic Information - RFF and matching adjustment portfolios
List of all RFF/MAP (overlaps allowed)
| Legal name of the undertaking | Identification code of the undertaking | Fund/Portfolio Number | Name of ring-fenced fund/Matching adjustment portfolio | RFF/MAP/Remaining part of a fund | RFF/MAP with sub RFF/MAP | Material | Article 304 |
|---|---|---|---|---|---|---|---|
| C0010 | C0020 | C0040 | C0050 | C0060 | C0070 | C0080 | C0090 |
List of RFF/MAP with sub RFF/MAP
| Number of RFF/MAP with sub RFF/MAP | Number of sub RFF/MAP | Sub RFF/MAP |
|---|---|---|
| C0100 | C0110 | C0120 |
S.02.01.01
Balance sheet
| Solvency II value | Statutory accounts value | ||
| Assets | C0010 | C0020 | |
| Goodwill | R0010 | ||
| Deferred acquisition costs | R0020 | ||
| Intangible assets | R0030 | ||
| Deferred tax assets | R0040 | ||
| Pension benefit surplus | R0050 | ||
| Property, plant & equipment held for own use | R0060 | ||
| Investments (other than assets held for index-linked and unit-linked contracts) | R0070 | ||
| Property (other than for own use) | R0080 | ||
| Holdings in related undertakings, including participations | R0090 | ||
| Equities | R0100 | ||
| Equities - listed | R0110 | ||
| Equities - unlisted | R0120 | ||
| Bonds | R0130 | ||
| Government Bonds | R0140 | ||
| Corporate Bonds | R0150 | ||
| Structured notes | R0160 | ||
| Collateralised securities | R0170 | ||
| Collective Investments Undertakings | R0180 | ||
| Derivatives | R0190 | ||
| Deposits other than cash equivalents | R0200 | ||
| Other investments | R0210 | ||
| Assets held for index-linked and unit-linked contracts | R0220 | ||
| Loans and mortgages | R0230 | ||
| Loans on policies | R0240 | ||
| Loans and mortgages to individuals | R0250 | ||
| Other loans and mortgages | R0260 | ||
| Reinsurance recoverables from: | R0270 | ||
| Non-life and health similar to non-life | R0280 | ||
| Non-life excluding health | R0290 | ||
| Health similar to non-life | R0300 | ||
| Life and health similar to life, excluding health and index-linked and unit-linked | R0310 | ||
| Health similar to life | R0320 | ||
| Life excluding health and index-linked and unit-linked | R0330 | ||
| Life index-linked and unit-linked | R0340 | ||
| Deposits to cedants | R0350 | ||
| Insurance and intermediaries receivables | R0360 | ||
| Reinsurance receivables | R0370 | ||
| Receivables (trade, not insurance) | R0380 | ||
| Own shares (held directly) | R0390 | ||
| Amounts due in respect of own fund items or initial fund called up but not yet paid in | R0400 | ||
| Cash and cash equivalents | R0410 | ||
| Any other assets, not elsewhere shown | R0420 | ||
| Total assets | R0500 | ||
| Liabilities | C0010 | C0020 | |
| Technical provisions – non-life | R0510 | ||
| Technical provisions – non-life (excluding health) | R0520 | ||
| Technical provisions calculated as a whole | R0530 | ||
| Best Estimate | R0540 | ||
| Risk margin | R0550 | ||
| Technical provisions - health (similar to non-life) | R0560 | ||
| Technical provisions calculated as a whole | R0570 | ||
| Best Estimate | R0580 | ||
| Risk margin | R0590 | ||
| Technical provisions - life (excluding index-linked and unit-linked) | R0600 | ||
| Technical provisions - health (similar to life) | R0610 | ||
| Technical provisions calculated as a whole | R0620 | ||
| Best Estimate | R0630 | ||
| Risk margin | R0640 | ||
| Technical provisions – life (excluding health and index-linked and unit-linked) | R0650 | ||
| Technical provisions calculated as a whole | R0660 | ||
| Best Estimate | R0670 | ||
| Risk margin | R0680 | ||
| Technical provisions – index-linked and unit-linked | R0690 | ||
| Technical provisions calculated as a whole | R0700 | ||
| Best Estimate | R0710 | ||
| Risk margin | R0720 | ||
| Other technical provisions | R0730 | ||
| Contingent liabilities | R0740 | ||
| Provisions other than technical provisions | R0750 | ||
| Pension benefit obligations | R0760 | ||
| Deposits from reinsurers | R0770 | ||
| Deferred tax liabilities | R0780 | ||
| Derivatives | R0790 | ||
| Debts owed to credit institutions | R0800 | ||
| Financial liabilities other than debts owed to credit institutions | R0810 | ||
| Insurance & intermediaries payables | R0820 | ||
| Reinsurance payables | R0830 | ||
| Payables (trade, not insurance) | R0840 | ||
| Subordinated liabilities | R0850 | ||
| Subordinated liabilities not in Basic Own Funds | R0860 | ||
| Subordinated liabilities in Basic Own Funds | R0870 | ||
| Any other liabilities, not elsewhere shown | R0880 | ||
| Total liabilities | R0900 | ||
| Excess of assets over liabilities | R1000 |
S.02.01.02
Balance sheet
| Solvency II value | ||
| Assets | C0010 | |
| Goodwill | R0010 | |
| Deferred acquisition costs | R0020 | |
| Intangible assets | R0030 | |
| Deferred tax assets | R0040 | |
| Pension benefit surplus | R0050 | |
| Property, plant & equipment held for own use | R0060 | |
| Investments (other than assets held for index-linked and unit-linked contracts) | R0070 | |
| Property (other than for own use) | R0080 | |
| Holdings in related undertakings, including participations | R0090 | |
| Equities | R0100 | |
| Equities - listed | R0110 | |
| Equities - unlisted | R0120 | |
| Bonds | R0130 | |
| Government Bonds | R0140 | |
| Corporate Bonds | R0150 | |
| Structured notes | R0160 | |
| Collateralised securities | R0170 | |
| Collective Investments Undertakings | R0180 | |
| Derivatives | R0190 | |
| Deposits other than cash equivalents | R0200 | |
| Other investments | R0210 | |
| Assets held for index-linked and unit-linked contracts | R0220 | |
| Loans and mortgages | R0230 | |
| Loans on policies | R0240 | |
| Loans and mortgages to individuals | R0250 | |
| Other loans and mortgages | R0260 | |
| Reinsurance recoverables from: | R0270 | |
| Non-life and health similar to non-life | R0280 | |
| Non-life excluding health | R0290 | |
| Health similar to non-life | R0300 | |
| Life and health similar to life, excluding health and index-linked and unit-linked | R0310 | |
| Health similar to life | R0320 | |
| Life excluding health and index-linked and unit-linked | R0330 | |
| Life index-linked and unit-linked | R0340 | |
| Deposits to cedants | R0350 | |
| Insurance and intermediaries receivables | R0360 | |
| Reinsurance receivables | R0370 | |
| Receivables (trade, not insurance) | R0380 | |
| Own shares (held directly) | R0390 | |
| Amounts due in respect of own fund items or initial fund called up but not yet paid in | R0400 | |
| Cash and cash equivalents | R0410 | |
| Any other assets, not elsewhere shown | R0420 | |
| Total assets | R0500 | |
| Liabilities | C0010 | |
| Technical provisions – non-life | R0510 | |
| Technical provisions – non-life (excluding health) | R0520 | |
| Technical provisions calculated as a whole | R0530 | |
| Best Estimate | R0540 | |
| Risk margin | R0550 | |
| Technical provisions - health (similar to non-life) | R0560 | |
| Technical provisions calculated as a whole | R0570 | |
| Best Estimate | R0580 | |
| Risk margin | R0590 | |
| Technical provisions - life (excluding index-linked and unit-linked) | R0600 | |
| Technical provisions - health (similar to life) | R0610 | |
| Technical provisions calculated as a whole | R0620 | |
| Best Estimate | R0630 | |
| Risk margin | R0640 | |
| Technical provisions – life (excluding health and index-linked and unit-linked) | R0650 | |
| Technical provisions calculated as a whole | R0660 | |
| Best Estimate | R0670 | |
| Risk margin | R0680 | |
| Technical provisions – index-linked and unit-linked | R0690 | |
| Technical provisions calculated as a whole | R0700 | |
| Best Estimate | R0710 | |
| Risk margin | R0720 | |
| Other technical provisions | R0730 | |
| Contingent liabilities | R0740 | |
| Provisions other than technical provisions | R0750 | |
| Pension benefit obligations | R0760 | |
| Deposits from reinsurers | R0770 | |
| Deferred tax liabilities | R0780 | |
| Derivatives | R0790 | |
| Debts owed to credit institutions | R0800 | |
| Financial liabilities other than debts owed to credit institutions | R0810 | |
| Insurance & intermediaries payables | R0820 | |
| Reinsurance payables | R0830 | |
| Payables (trade, not insurance) | R0840 | |
| Subordinated liabilities | R0850 | |
| Subordinated liabilities not in Basic Own Funds | R0860 | |
| Subordinated liabilities in Basic Own Funds | R0870 | |
| Any other liabilities, not elsewhere shown | R0880 | |
| Total liabilities | R0900 | |
| Excess of assets over liabilities | R1000 |
SR.02.01.01
Balance sheet
| Ring-fenced fund or remaining part | Z0020 | |
| Fund number | Z0030 | |
| --- | --- | --- |
| Solvency II value | ||
| Assets | C0010 | |
| Goodwill | R0010 | |
| Deferred acquisition costs | R0020 | |
| Intangible assets | R0030 | |
| Deferred tax assets | R0040 | |
| Pension benefit surplus | R0050 | |
| Property, plant & equipment held for own use | R0060 | |
| Investments (other than assets held for index-linked and unit-linked contracts) | R0070 | |
| Property (other than for own use) | R0080 | |
| Holdings in related undertakings, including participations | R0090 | |
| Equities | R0100 | |
| Equities - listed | R0110 | |
| Equities - unlisted | R0120 | |
| Bonds | R0130 | |
| Government Bonds | R0140 | |
| Corporate Bonds | R0150 | |
| Structured notes | R0160 | |
| Collateralised securities | R0170 | |
| Collective Investments Undertakings | R0180 | |
| Derivatives | R0190 | |
| Deposits other than cash equivalents | R0200 | |
| Other investments | R0210 | |
| Assets held for index-linked and unit-linked contracts | R0220 | |
| Loans and mortgages | R0230 | |
| Loans on policies | R0240 | |
| Loans and mortgages to individuals | R0250 | |
| Other loans and mortgages | R0260 | |
| Reinsurance recoverables from: | R0270 | |
| Non-life and health similar to non-life | R0280 | |
| Non-life excluding health | R0290 | |
| Health similar to non-life | R0300 | |
| Life and health similar to life, excluding health and index-linked and unit-linked | R0310 | |
| Health similar to life | R0320 | |
| Life excluding health and index-linked and unit-linked | R0330 | |
| Life index-linked and unit-linked | R0340 | |
| Deposits to cedants | R0350 | |
| Insurance and intermediaries receivables | R0360 | |
| Reinsurance receivables | R0370 | |
| Receivables (trade, not insurance) | R0380 | |
| Own shares (held directly) | R0390 | |
| Amounts due in respect of own fund items or initial fund called up but not yet paid in | R0400 | |
| Cash and cash equivalents | R0410 | |
| Any other assets, not elsewhere shown | R0420 | |
| Total assets | R0500 | |
| Liabilities | C0010 | |
| Technical provisions – non-life | R0510 | |
| Technical provisions – non-life (excluding health) | R0520 | |
| Technical provisions calculated as a whole | R0530 | |
| Best Estimate | R0540 | |
| Risk margin | R0550 | |
| Technical provisions - health (similar to non-life) | R0560 | |
| Technical provisions calculated as a whole | R0570 | |
| Best Estimate | R0580 | |
| Risk margin | R0590 | |
| Technical provisions - life (excluding index-linked and unit-linked) | R0600 | |
| Technical provisions - health (similar to life) | R0610 | |
| Technical provisions calculated as a whole | R0620 | |
| Best Estimate | R0630 | |
| Risk margin | R0640 | |
| Technical provisions – life (excluding health and index-linked and unit-linked) | R0650 | |
| Technical provisions calculated as a whole | R0660 | |
| Best Estimate | R0670 | |
| Risk margin | R0680 | |
| Technical provisions – index-linked and unit-linked | R0690 | |
| Technical provisions calculated as a whole | R0700 | |
| Best Estimate | R0710 | |
| Risk margin | R0720 | |
| Other technical provisions | ||
| Contingent liabilities | R0740 | |
| Provisions other than technical provisions | R0750 | |
| Pension benefit obligations | R0760 | |
| Deposits from reinsurers | R0770 | |
| Deferred tax liabilities | R0780 | |
| Derivatives | R0790 | |
| Debts owed to credit institutions | R0800 | |
| Financial liabilities other than debts owed to credit institutions | R0810 | |
| Insurance & intermediaries payables | R0820 | |
| Reinsurance payables | R0830 | |
| Payables (trade, not insurance) | R0840 | |
| Subordinated liabilities | R0850 | |
| Subordinated liabilities not in Basic Own Funds | R0860 | |
| Subordinated liabilities in Basic Own Funds | R0870 | |
| Any other liabilities, not elsewhere shown | R0880 | |
| Total liabilities | R0900 | |
| Excess of assets over liabilities | R1000 |
S.02.02.01
Liabilities by currency
| Material currency | Material currency | ||||||
| Currency code | Currency code | Currency code | Currency code | Currency code | R0010 | … | |
| Total value of all currencies | Value of the Solvency II reporting currency | Value of remaining other currencies | Value of material currencies | Value of material currencies | |||
| C0020 | C0030 | C0040 | C0050 | … | |||
| Liabilities | |||||||
| Technical provisions (excluding index-linked and unit-linked contracts) | R0110 | … | |||||
| Technical provisions - index-linked and unit-linked contracts | R0120 | … | |||||
| Deposits from reinsurers and insurance, intermediaries and reinsurance payables | R0130 | … | |||||
| Derivatives | R0140 | … | |||||
| Financial liabilities | R0150 | … | |||||
| Contingent liabilities | R0160 | … | |||||
| Any other liabilities | R0170 | … | |||||
| Total liabilites | R0200 | … |
S.03.01.01
Off-balance sheet items -general
| Maximum value | Value of guarantee / collateral / contingent liabilities | Value of assets for which collateral is held | Value of liabilities for which collateral is pledged | Information about the unlimited guarantees | ||
| C0010 | C0020 | C0030 | C0040 | C0050 | ||
| Guarantees provided by the undertaking, including letters of credit | R0010 | |||||
| Of which, guarantees, including letters of credit provided to other undertakings of the same group | R0020 | |||||
| Guarantees received by the undertaking, including letters of credit | R0030 | |||||
| Of which, guarantees, including letters of credit received from other undertakings of the same group | R0040 | |||||
| Collateral held | ||||||
| Collateral held for loans made or bonds purchased | R0100 | |||||
| Collateral held for derivatives | R0110 | |||||
| Assets pledged by reinsurers for ceded technical provisions | R0120 | |||||
| Other collateral held | R0130 | |||||
| Total collateral held | R0200 | |||||
| Collateral pledged | ||||||
| Collateral pledged for loans received or bonds issued | R0210 | |||||
| Collateral pledged for derivatives | R0220 | |||||
| Assets pledged to cedants for technical provisions (reinsurance accepted) | R0230 | |||||
| Other collateral pledged | R0240 | |||||
| Total collateral pledged | R0300 | |||||
| Contingent liabilities | ||||||
| Contingent liabilities not in Solvency II Balance Sheet | R0310 | |||||
| Of which contingent liabilities toward entities of the same group | R0320 | |||||
| Contingent liabilities in Solvency II Balance Sheet | R0330 | |||||
| Total Contingent liabilities | R0400 | |||||
| Unlimited guarantees | ||||||
| received | R0510 | |||||
| provided | R0520 |
S.03.01.04
Off-balance sheet items -general
| Maximum value | Value of guarantee / collateral / contingent liabilities | Value of assets for which collateral is held | Value of liabilities for which collateral is pledged | Information about the unlimited guarantees | ||
| C0010 | C0020 | C0030 | C0040 | C0050 | ||
| Guarantees provided by the group including letters of credit | R0010 | |||||
| Guarantees received by the group including letters of credit | R0030 | |||||
| Collateral held | ||||||
| Collateral held for loans made or bonds purchased | R0100 | |||||
| Collateral held for derivatives | R0110 | |||||
| Assets pledged by reinsurers for ceded technical provisions | R0120 | |||||
| Other collateral held | R0130 | |||||
| Total collateral held | R0200 | |||||
| Collateral pledged | ||||||
| Collateral pledged for loans received or bonds issued | R0210 | |||||
| Collateral pledged for derivatives | R0220 | |||||
| Assets pledged to cedants for technical provisions (reinsurance accepted) | R0230 | |||||
| Other collateral pledged | R0240 | |||||
| Total collateral pledged | R0300 | |||||
| Contingent liabilities | ||||||
| Contingent liabilities not in Solvency II Balance Sheet | R0310 | |||||
| Of which contingent liabilities toward entities of the same group | R0320 | |||||
| Contingent liabilities in Solvency II Balance Sheet | R0330 | |||||
| Total Contingent liabilities | R0400 | |||||
| Unlimited guarantees | ||||||
| received | R0510 | |||||
| provided | R0520 |
S.04.02.01
Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liability
| EEA country | R0010 | … | ||||
| Undertaking | By EEA Member | By EEA Member | … | … | ||
| FPS | Branch | FPS | Branch | FPS | ||
| C0010 | C0020 | C0030 | … | |||
| Frequency of claims for Motor Vehicle Liability (except carrier's liability) | R0020 | |||||
| Average cost of claims for Motor Vehicle Liability (except carrier's liability) | R0030 |
S.04.03.01
Basic Information - list of underwriting entities
List of underwriting entities
| Underwriting entity code | Type of underwriting entity code | Type of entity | Type of branch localisation | Country of establishment |
|---|---|---|---|---|
| C0010 | C0011 | C0020 | C0030 | C0040 |
S.04.04.01
Activity by country- location of underwriting
| Line of Business | Z0010 | Underwriting entity code | Z0020 | ||
| EEA country | R0010 | ||||
| By underwriting entity | By underwriting entity | By underwriting entity and by EEA member (localization of activity [based on place of underwriting]) | … | ||
| Business underwritten in the country of establishment | Business underwritten through FPS in country different from the country of establishment | Business underwritten in the considered country through FPS | … | ||
| C0010 | C0020 | C0030 | |||
| Premiums written (gross) | R0020 | ||||
| Claims incurred | R0030 | ||||
| Acquisition expenses | R0040 | ||||
| of which commissions | R0050 |
S.04.05.01
Activity by country - location of risk
| Line of Business | Z0010 | Country | R0010 | ||
| Underwriting entity code | Z0020 | ||||
| Total underwriting entity activity | … | Activity by country – location of risk | … | ||
| Total of business written by the undertakings | … | Total by country | … | ||
| C0010 | C0020 | ||||
| Premiums written (gross) | R0020 | ||||
| Premiums earned (gross) | R0030 | ||||
| Claims incurred (gross) | R0040 | ||||
| Expenses incurred (gross) | R0050 |
S.05.01.01
Premiums, claims and expenses by line of business
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