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.
| 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 13 – Not reported as method 2 is used exclusively 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 254(2) 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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/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 254(2) 0 – Not reported other reason (in this case special justification is needed |
| C0010/R0120 | S.05.02 – Premiums, claims and expenses by country | 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/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 254(2) 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/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 3 – Not due in accordance with instructions of the template 6 – Exempted under Article 254(2) 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/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 3 – Not due in accordance with instructions of the template 6 – Exempted under Article 254(2) 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 6 – Exempted under Article 254(2) 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 3 – Not due in accordance with instructions of the template 6 – Exempted under Article 254(2) 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 6 – Exempted under Article 254(2) 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 (‘LTG’) or transitional measures are applied 0 – Not reported other reason (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 254(2) 0 – Not reported other reason (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 13 – Not reported as method 2 is used exclusively 0 – Not reported other reason (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 13 – Not reported as method 2 is used exclusively 3 – Not due in accordance with instructions of the template 0 – Not reported other reason (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 other reason (in this case special justification is needed) |
| C0010/R0460 | S.25.01 – Solvency Capital Requirement – for groups 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 (‘PIM’) 9 – Not reported due to use of full internal model (‘IM’) 16 – Reported due to request of Article 112 of Directive 2009/138/EC 13 – Not reported as method 2 is used exclusively 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0470 | S.25.05 – Solvency Capital Requirement – for groups 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 groups 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 13 – Not reported as method 2 is used exclusively 17 – Partially reported due to use of partial internal model 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 (‘SPV’) 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0700 | S.32.01 – Undertakings in the scope of the group | 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/R0710 | S.33.01 – Insurance and Reinsurance individual requirements | 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/R0720 | S.34.01 – Other regulated and non-regulated financial undertakings including insurance holding companies and mixed financial holding company individual requirements | One of the options in the following closed list shall be used: 1 – Reported 2 – Not reported as no non–(re)insurance business in the scope of the group 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0730 | S.35.01 – Contribution to group 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/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 IGT on Equity–type transactions, debt and asset transfer 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 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 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 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 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0780 | S.37.01 – Risk concentration | One of the options in the following closed list shall be used: 1 – Reported 2 – Not due in accordance with threshold decided by group supervisor 0 – Not reported other reason (in this case special justification is needed) |
| C0010/R0785 | S.37.02 – Risk Concentration – Exposure by currency, sector, country | 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/R0786 | S.37.03 – Risk Concentration – Exposure by asset class and rating | 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/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 13 – Not reported as method 2 is used exclusively 14 – Not reported as refers to MAP fund 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 13 – Not reported as method 2 is used exclusively 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 groups 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 13 – Not reported as method 2 is used exclusively 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 groups using an internal model | 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 13 – Not reported as method 2 is used exclusively 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 the quarterly and annual submission of information for groups.
| ITEM | INSTRUCTIONS | |
| C0010/R0010 | Participating undertaking name | Legal name of the participating insurance and reinsurance undertaking or insurance holding company or mixed financial holding company at the head of the insurance or reinsurance group. Needs to be consistent over different submissions. |
| C0010/R0020 | Group identification code | Identification code of the participating undertaking, using the Legal Entity Identifier (‘LEI’). |
| C0010/R0025 | Name of the group | This item corresponds to the legal name of group. |
| C0010/R0050 | Country of the group supervisor | Identify the ISO 3166–1 alpha–2 Code of the country of the group supervisor |
| C0010/R0060 | Sub–group information | Identify if the information relates to a subgroup in accordance with Article 216 of Directive 2009/138/EC. One of the options in the following closed list shall be used: 1 – No sub–group information 2 – Sub–group information |
| 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. 2017-12-31 |
| 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 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 – International Financial Reporting Standards (‘IFRS’) 2 – Local generally accepted accounting principles (‘GAAP’) |
| C0010/R0130 | Method of Calculation of the group SCR | Identify the method used to calculate the group 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 group specific parameters | Identify if the group is reporting figures using group specific parameters. The following closed list of options shall be used: 1 – Use of group specific parameters 2 – Don’t use group specific parameters |
| C0010/R0150 | Ring–Fenced Funds | Identify if the group is reporting activity by Ring Fenced Funds (RFF). The following closed list of options shall be used: 1 – Reporting activity by RFF 2 – Not reporting activity by RFF |
| C0010/R0160 | Method of group solvency calculation | Identify the group solvency calculation method. The following closed list of options shall be used: 1 – Method 1 is used exclusively 2 – Method 2 is used exclusively 3 – A combination of method 1 and method 2 is used |
| C0010/R0170 | Matching adjustment | Identify if the group is reporting figures using the matching adjustment (‘MA’). 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 group is reporting figures using the volatility adjustments. 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 group 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 group 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 the technical provisions 2 – No use of transitional measure on the 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 |
| C0010/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 page 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 any undertaking belonging to the group performs a captive business in line with the definition in Article 13 of Directive 2009/138/EC. One of the options in the following closed list shall be used: 1 – Captive business 2 – No captive business |
| C0010/R0280 | Run-Off Business | Identify if any undertaking belonging to the group no longer write new business for any LoB, but still holds contracts belonging to that LoB. 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 in the group 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 the annual submission of information for groups.
All ring–fenced funds and matching portfolios should be identified regardless of whether 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.
For group reporting the following specific requirements shall be met:
- a) This information is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC;
- b) When combination method is being used, this information is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Directive 2009/138/EC, and;
- c) This information does not apply to groups when method 2 as defined in Article 233 of Directive 2009/138/EC is being used exclusively.
| ITEM | INSTRUCTIONS | |
| List of all RFF/MAP (overlaps allowed) | ||
| C0010 | Legal name of the undertaking | Legal name of the undertaking within the scope of group supervision that holds the RFF/MAP |
| C0020 | Identification code of the undertaking | Identification code of the undertaking, using the following priority: — Legal Entity Identifier (LEI) mandatory if existing; — Specific code in case of absence of LEI code When the undertaking uses the option ‘Specific code’ the following shall be considered: — For non–EEA undertakings and non–regulated undertakings within the scope of group supervision, identification code provided will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, it should comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits |
| C0030 | Type of code of the ID of the undertaking | Type of ID Code used for the ‘Identification code of the undertaking’ item. One of the options in the following closed list shall be used: 1 – LEI 2 – Specific code |
| C0040 | Fund/Portfolio Number | Number, which is attributed by the undertaking, corresponding to the unique number assigned to each ring-fenced fund and matching 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 | ||
| 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 the quarterly and annual submission of information for groups, ring-fenced funds and remaining part.
This template is relevant when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method). Holdings in related undertakings that are not consolidated row by row in accordance with Article 335, paragraph 1, (a), (b) or (c) of the Delegated Regulation (EU) 2015/35, including the holdings in related undertakings included with method 2 when combination of methods is used, shall be included in the item ‘Holdings in related undertakings, including participations’.
Template SR.02.01 is only applicable in relation to RFF/MAP from undertakings consolidated according to Article 335, paragraph 1, (a), (b) and (c) of Delegated Regulation (EU) 2015/35, when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method).
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 groups in their statutory accounts in accordance with the local GAAP or IFRS if accepted as local GAAP. This column is by default mandatory. In the specific cases where the group does not produce official financial statements according to local GAAP or IFRS the specific situation should be discussed with the group supervisor. 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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