Legalize / European Union / Implementing Regulation

Commission 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)

Type Implementing Regulation

Publication 2023-05-05

State In force

Text As published

Department European Commission, FISMA

Source EUR-Lex

articles 40

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.

Reform history JSON API


							Country …	C0010
							Business Type	Z0010

---	---	---	---	---	---	---	---	---	---
			Direct business	Direct business	Direct business	Direct business	Direct business	Direct business	Direct business
Geographical zone			Medical expense insurance	Income protection insurance	Workers' compensation insurance	Motor vehicle liability insurance	Other motor insurance	Marine, aviation and transport insurance	Fire and other damage to property insurance
		C0010	C0020	C0030	C0040	C0050	C0060	C0070	C0080
Direct business
Home country	R0010
EEA countries outside the materiality threshold - not reported by country	R0020
Non-EEA countries outside the materiality threshold - not reported by country	R0030
Accepted proportional reinsurance business
Home country	R0041
EEA countries outside the materiality threshold - not reported by country	R0050
Non-EEA countries outside the materiality threshold - not reported by country	R0060
Accepted non-proportional reinsurance
Home country	R0070
EEA countries outside the materiality threshold - not reported by country	R0080
Non-EEA countries outside the materiality threshold - not reported by country	R0090
Countries in the materiality threshold	R0100
Countries in the materiality threshold	R0110

---	---	---	---	---	---	---	---	---
			Direct business	Direct business	Direct business	Direct business	Direct business
Geographical zone			General liability insurance	Credit and suretyship insurance	Legal expenses insurance	Assistance	Miscellaneous financial loss
		C0010	C0090	C0100	C0110	C0120	C0130
Direct business								(cont.)
Home country	R0010							(cont.)
EEA countries outside the materiality threshold - not reported by country	R0020							(cont.)
Non-EEA countries outside the materiality threshold - not reported by country	R0030							(cont.)
Accepted proportional reinsurance business								(cont.)
Home country	R0041							(cont.)
EEA countries outside the materiality threshold - not reported by country	R0050							(cont.)
Non-EEA countries outside the materiality threshold - not reported by country	R0060							(cont.)
Accepted non-proportional reinsurance								(cont.)
Home country	R0070							(cont.)
EEA countries outside the materiality threshold - not reported by country	R0080							(cont.)
Non-EEA countries outside the materiality threshold - not reported by country	R0090							(cont.)
Countries in the materiality threshold	R0100							(cont.)
Countries in the materiality threshold	R0110							(cont.)

---	---	---	---	---	---	---
			Accepted non-proportional reinsurance	Accepted non-proportional reinsurance	Accepted non-proportional reinsurance	Accepted non-proportional reinsurance
Geographical zone			Non-proportional health reinsurance	Non-proportional casualty reinsurance	Non-proportional marine, aviation and transport reinsurance	Non-proportional property reinsurance
		C0010	C0140	C0150	C0160	C0170
Direct business
Home country	R0010
EEA countries outside the materiality threshold - not reported by country	R0020
Non-EEA countries outside the materiality threshold - not reported by country	R0030
Accepted proportional reinsurance business
Home country	R0041
EEA countries outside the materiality threshold - not reported by country	R0050
Non-EEA countries outside the materiality threshold - not reported by country	R0060
Accepted non-proportional reinsurance
Home country	R0070
EEA countries outside the materiality threshold - not reported by country	R0080
Non-EEA countries outside the materiality threshold - not reported by country	R0090
Countries in the materiality threshold	R0100
Countries in the materiality threshold	R0110

S.18.01.01 Projection of future cash flows (Best Estimate - non-life)


		Best Estimate Premium Provision (Gross)	Best Estimate Premium Provision (Gross)	Best Estimate Premium Provision (Gross)	Best Estimate Premium Provision (Gross)	Best Estimate Claim Provision (Gross)	Best Estimate Claim Provision (Gross)	Best Estimate Claim Provision (Gross)	Best Estimate Claim Provision (Gross)	Total recoverable from reinsurance (after the adjustment)
		Cash out-flows	Cash out-flows	Cash in-flows	Cash in-flows	Cash out-flows	Cash out-flows	Cash in-flows	Cash in-flows	Total recoverable from reinsurance (after the adjustment)
		Future benefits	Future expenses and other cash-out flows	Future premiums	Other cash-in flows	Future benefits	Future expenses and other cash-out flows	Future premiums	Other cash-in flows	Total recoverable from reinsurance (after the adjustment)
		C0010	C0020	C0030	C0040	C0050	C0060	C0070	C0080	C0090
Year (projection of undiscounted expected cash-flows)
1	R0010
2	R0020
3	R0030
4	R0040
5	R0050
6	R0060
7	R0070
8	R0080
9	R0090
10	R0100
11	R0110
12	R0120
13	R0130
14	R0140
15	R0150
16	R0160
17	R0170
18	R0180
19	R0190
20	R0200
21	R0210

---	---	---	---	---	---	---	---	---	---	---
		Best Estimate Premium Provision (Gross)	Best Estimate Premium Provision (Gross)	Best Estimate Premium Provision (Gross)	Best Estimate Premium Provision (Gross)	Best Estimate Claim Provision (Gross)	Best Estimate Claim Provision (Gross)	Best Estimate Claim Provision (Gross)	Best Estimate Claim Provision (Gross)	Total recoverable from reinsurance (after the adjustment)
		Cash out-flows	Cash out-flows	Cash in-flows	Cash in-flows	Cash out-flows	Cash out-flows	Cash in-flows	Cash in-flows	Total recoverable from reinsurance (after the adjustment)
		Future benefits	Future expenses and other cash-out flows	Future premiums	Other cash-in flows	Future benefits	Future expenses and other cash-out flows	Future premiums	Other cash-in flows	Total recoverable from reinsurance (after the adjustment)
		C0010	C0020	C0030	C0040	C0050	C0060	C0070	C0080	C0090
Year (projection of undiscounted expected cash-flows)
22	R0220
23	R0230
24	R0240
25	R0250
26	R0260
27	R0270
28	R0280
29	R0290
30	R0300
31 & after	R0310

---	---	---
		Lines of business included
		C1000
	R1000

S.19.01.01 Non-life insurance claims


Line of business	Z0010
Accident year / Underwriting year	Z0020
Currency	Z0030
Currency conversion	Z0040

Gross Claims Paid (non-cumulative)

(absolute amount)


Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year
Year		0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15 & +			In Current year		Sum of years (cumulative)
		C0010	C0020	C0030	C0040	C0050	C0060	C0070	C0080	C0090	C0100	C0110	C0120	C0130	C0140	C0150	C0160			C0170		C0180
Prior	R0100																		R0100
N-14	R0110																		R0110
N-13	R0120																		R0120
N-12	R0130																		R0130
N-11	R0140																		R0140
N-10	R0150																		R0150
N-9	R0160																		R0160
N-8	R0170																		R0170
N-7	R0180																		R0180
N-6	R0190																		R0190
N-5	R0200																		R0200
N-4	R0210																		R0210
N-3	R0220																		R0220
N-2	R0230																		R0230
N-1	R0240																		R0240
N	R0250																		R0250
																		Total	R0260

Reinsurance Recoveries received (non-cumulative)

(absolute amount)


		Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year
Year		0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15 & +			In Current year	Sum of years (cumulative)
		C0600	C0610	C0620	C0630	C0640	C0650	C0660	C0670	C0680	C0690	C0700	C0710	C0720	C0730	C0740	C0750			C0760	C0770
Prior	R0300																		R0300
N-14	R0310																		R0310
N-13	R0320																		R0320
N-12	R0330																		R0330
N-11	R0340																		R0340
N-10	R0350																		R0350
N-9	R0360																		R0360
N-8	R0370																		R0370
N-7	R0380																		R0380
N-6	R0390																		R0390
N-5	R0400																		R0400
N-4	R0410																		R0410
N-3	R0420																		R0420
N-2	R0430																		R0430
N-1	R0440																		R0440
N	R0450																		R0450
																		Total	R0460

Net Claims Paid (non-cumulative)

(absolute amount)


		Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year
Year		0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15 & +			In Current year	Sum of years (cumulative)
		C1200	C1210	C1220	C1230	C1240	C1250	C1260	C1270	C1280	C1290	C1300	C1310	C1320	C1330	C1340	C1350			C1360	C1370
Prior	R0500																		R0500
N-14	R0510																		R0510
N-13	R0520																		R0520
N-12	R0530																		R0530
N-11	R0540																		R0540
N-10	R0550																		R0550
N-9	R0560																		R0560
N-8	R0570																		R0570
N-7	R0580																		R0580
N-6	R0590																		R0590
N-5	R0600																		R0600
N-4	R0610																		R0610
N-3	R0620																		R0620
N-2	R0630																		R0630
N-1	R0640																		R0640
N	R0650																		R0650
																		Total	R0660

Gross undiscounted Best Estimate Claims Provisions

(absolute amount)


		Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year
Year		0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15 & +			Year end (discounted data)
		C0200	C0210	C0220	C0230	C0240	C0250	C0260	C0270	C0280	C0290	C0300	C0310	C0320	C0330	C0340	C0350			C0360
Prior	R0100																		R0100
N-14	R0110																		R0110
N-13	R0120																		R0120
N-12	R0130																		R0130
N-11	R0140																		R0140
N-10	R0150																		R0150
N-9	R0160																		R0160
N-8	R0170																		R0170
N-7	R0180																		R0180
N-6	R0190																		R0190
N-5	R0200																		R0200
N-4	R0210																		R0210
N-3	R0220																		R0220
N-2	R0230																		R0230
N-1	R0240																		R0240
N	R0250																		R0250
																		Total	R0260

Undiscounted Best Estimate Claims Provisions - Reinsurance recoverable

(absolute amount)


		Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year
Year		0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15 & +			Year end (discounted data)
		C0800	C0810	C0820	C0830	C0840	C0850	C0860	C0870	C0880	C0890	C0900	C0910	C0920	C0930	C0940	C0950			C0960
Prior	R0300																		R0300
N-14	R0310																		R0310
N-13	R0320																		R0320
N-12	R0330																		R0330
N-11	R0340																		R0340
N-10	R0350																		R0350
N-9	R0360																		R0360
N-8	R0370																		R0370
N-7	R0380																		R0380
N-6	R0390																		R0390
N-5	R0400																		R0400
N-4	R0410																		R0410
N-3	R0420																		R0420
N-2	R0430																		R0430
N-1	R0440																		R0440
N	R0450																		R0450
																		Total	R0460

Net Undiscounted Best Estimate Claims Provisions

(absolute amount)


		Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year
Year		0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15 & +			Year end (discounted data)
		C1400	C1410	C1420	C1430	C1440	C1450	C1460	C1470	C1480	C1490	C1500	C1510	C1520	C1530	C1540	C1550			C1560
Prior	R0500																		R0500
N-14	R0510																		R0510
N-13	R0520																		R0520
N-12	R0530																		R0530
N-11	R0540																		R0540
N-10	R0550																		R0550
N-9	R0560																		R0560
N-8	R0570																		R0570
N-7	R0580																		R0580
N-6	R0590																		R0590
N-5	R0600																		R0600
N-4	R0610																		R0610
N-3	R0620																		R0620
N-2	R0630																		R0630
N-1	R0640																		R0640
N	R0650																		R0650
																		Total	R0660

Gross Reported but not Settled Claims (RBNS)

(absolute amount)


		Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year
Year		0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15 & +			Year end
		C0400	C0410	C0420	C0430	C0440	C0450	C0460	C0470	C0480	C0490	C0500	C0510	C0520	C0530	C0540	C0550			C0560
Prior	R0100																		R0100
N-14	R0110																		R0110
N-13	R0120																		R0120
N-12	R0130																		R0130
N-11	R0140																		R0140
N-10	R0150																		R0150
N-9	R0160																		R0160
N-8	R0170																		R0170
N-7	R0180																		R0180
N-6	R0190																		R0190
N-5	R0200																		R0200
N-4	R0210																		R0210
N-3	R0220																		R0220
N-2	R0230																		R0230
N-1	R0240																		R0240
N	R0250																		R0250
																		Total	R0260

Reinsurance RBNS Claims

(absolute amount)


		Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year
Year		0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15 & +			Year end
		C1000	C1010	C1020	C1030	C1040	C1050	C1060	C1070	C1080	C1090	C1100	C1110	C1120	C1130	C1140	C1150			C1160
Prior	R0300																		R0300
N-14	R0310																		R0310
N-13	R0320																		R0320
N-12	R0330																		R0330
N-11	R0340																		R0340
N-10	R0350																		R0350
N-9	R0360																		R0360
N-8	R0370																		R0370
N-7	R0380																		R0380
N-6	R0390																		R0390
N-5	R0400																		R0400
N-4	R0410																		R0410
N-3	R0420																		R0420
N-2	R0430																		R0430
N-1	R0440																		R0440
N	R0450																		R0450
																		Total	R0460

Net RBNS Claims

(absolute amount)


		Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year	Development year
Year		0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15 & +			Year end
		C1600	C1610	C1620	C1630	C1640	C1650	C1660	C1670	C1680	C1690	C1700	C1710	C1720	C1730	C1740	C1750			C1760
Prior	R0500																		R0500
N-14	R0510																		R0510
N-13	R0520																		R0520
N-12	R0530																		R0530
N-11	R0540																		R0540
N-10	R0550																		R0550
N-9	R0560																		R0560
N-8	R0570																		R0570
N-7	R0580																		R0580
N-6	R0590																		R0590
N-5	R0600																		R0600
N-4	R0610																		R0610
N-3	R0620																		R0620
N-2	R0630																		R0630
N-1	R0640																		R0640
N	R0650																		R0650
																		Total	R0660

Inflation rates (only in the case of using methods that take into account inflation to adjust data)


		N-14	N-13	N-12	N-11	N-10	N-9	N-8	N-7	N-6	N-5	N-4	N-3	N-2	N-1	N
		C1800	C1810	C1820	C1830	C1840	C1850	C1860	C1870	C1880	C1890	C1900	C1910	C1920	C1930	C1940
Historic inflation rate - total	R0700
Historic inflation rate: external inflation	R0710
Historic inflation rate: endogenous inflation	R0720
		C2000	C2010	C2020	C2030	C2040	C2050	C2060	C2070	C2080	C2090	C2100	C2110	C2120	C2130	C2140
		N+1	N+2	N+3	N+4	N+5	N+6	N+7	N+8	N+9	N+10	N+11	N+12	N+13	N+14	N+15
Expected inflation rate - total	R0730
Expected inflation rate: external inflation	R0740
Expected inflation rate: endogenous inflation	R0750
		C2200
Description of inflation rate used:	R0760

S.20.01.01 Development of the distribution of the claims incurred


Line of business:	Z0010
Accident year / underwriting year	Z0020

Gross RBNS Claims


		RBNS claims. Open Claims at the beginning of the year	RBNS claims. Open Claims at the beginning of the year	RBNS claims. Open Claims at the beginning of the year	RBNS claims. Open Claims at the beginning of the year	RBNS claims. Open Claims at the beginning of the year	RBNS claims. Open Claims at the beginning of the year	RBNS claims. Open Claims at the beginning of the year	RBNS claims. Open Claims at the beginning of the year	RBNS claims. Open Claims at the beginning of the year
		Open Claims at the end of the year	Open Claims at the end of the year	Open Claims at the end of the year	Open Claims at the end of the year	Closed Claims at the end of the year:	Closed Claims at the end of the year:	Closed Claims at the end of the year:	Closed Claims at the end of the year:	Closed Claims at the end of the year:
		Open Claims at the end of the year	Open Claims at the end of the year	Open Claims at the end of the year	Open Claims at the end of the year	settled with payment	settled with payment	settled with payment	settled without any payment	settled without any payment
		Number of claims	Gross RBNS at the beginning of the year	Gross payments made during the current year	Gross RBNS at the end of the period	Number of claims ended with payments	Gross RBNS at the beginning of the year	Gross payments made during the current year	Number of claims ended without any payments	Gross RBNS at the beginning of the year referred to claim settled without any payment
Year		C0020	C0030	C0040	C0050	C0060	C0070	C0080	C0090	C0100
Prior	R0010
N-14	R0020
N-13	R0030
N-12	R0040
N-11	R0050
N-10	R0060
N-9	R0070
N-8	R0080
N-7	R0090
N-6	R0100
N-5	R0110
N-4	R0120
N-3	R0130
N-2	R0140
N-1	R0150
Total previous years	R0160
N	R0170
Total	R0180

Gross RBNS Claims


		Claims reported during the year	Claims reported during the year	Claims reported during the year	Claims reported during the year	Claims reported during the year	Claims reported during the year	Reopen Claims during the year	Reopen Claims during the year	Reopen Claims during the year	Reopen Claims during the year	Reopen Claims during the year
		Open Claims at the end of the year	Open Claims at the end of the year	Open Claims at the end of the year	Closed Claims at the end of the year:	Closed Claims at the end of the year:	Closed Claims at the end of the year:	Open Claims at the end of the year	Open Claims at the end of the year	Open Claims at the end of the year	Closed Claims at the end of the year:	Closed Claims at the end of the year:
		Open Claims at the end of the year	Open Claims at the end of the year	Open Claims at the end of the year	settled with payment	settled with payment	settled without any payment	Open Claims at the end of the year	Open Claims at the end of the year	Open Claims at the end of the year	Closed Claims at the end of the year:	Closed Claims at the end of the year:
		Number of claims	Gross payments made during the current year	Gross RBNS at the end of the period	Number of claims ended with payments	Gross payments made during the current year	Number of claims ended without any payments	Number of claims	Gross payments made during the current year	Gross RBNS at the end of the period	Number of claims ended with payments	Gross payments made during the current year
Year		C0110	C0120	C0130	C0140	C0150	C0160	C0170	C0180	C0190	C0200	C0210
Prior	R0010
N-14	R0020
N-13	R0030
N-12	R0040
N-11	R0050
N-10	R0060
N-9	R0070
N-8	R0080
N-7	R0090
N-6	R0100
N-5	R0110
N-4	R0120
N-3	R0130
N-2	R0140
N-1	R0150
Total previous years	R0160
N	R0170
Total	R0180

S.21.01.01 Loss distribution risk profile


Line of business	Z0010
Accident year / underwriting year	Z0020

---	---	---
		Start claims incurred
		C0030
Bracket 1	R0010
Bracket 2	R0020
Bracket 3	R0030
Bracket 4	R0040
Bracket 5	R0050
Bracket 6	R0060
Bracket 7	R0070
Bracket 8	R0080
Bracket 9	R0090
Bracket 10	R0100
Bracket 11	R0110
Bracket 12	R0120
Bracket 13	R0130
Bracket 14	R0140
Bracket 15	R0150
Bracket 16	R0160
Bracket 17	R0170
Bracket 18	R0180
Bracket 19	R0190
Bracket 20	R0200
Bracket 21	R0210
Total	R0300

---	---	---
		Start claims incurred
		C0030
Bracket 1	R0010
Bracket 2	R0020
Bracket 3	R0030
Bracket 4	R0040
Bracket 5	R0050
Bracket 6	R0060
Bracket 7	R0070
Bracket 8	R0080
Bracket 9	R0090
Bracket 10	R0100
Bracket 11	R0110
Bracket 12	R0120
Bracket 13	R0130
Bracket 14	R0140
Bracket 15	R0150
Bracket 16	R0160
Bracket 17	R0170
Bracket 18	R0180
Bracket 19	R0190
Bracket 20	R0200
Bracket 21	R0210
Total	R0300

---	---	---
		Start claims incurred
		C0030
Bracket 1	R0010
Bracket 2	R0020
Bracket 3	R0030
Bracket 4	R0040
Bracket 5	R0050
Bracket 6	R0060
Bracket 7	R0070
Bracket 8	R0080
Bracket 9	R0090
Bracket 10	R0100
Bracket 11	R0110
Bracket 12	R0120
Bracket 13	R0130
Bracket 14	R0140
Bracket 15	R0150
Bracket 16	R0160
Bracket 17	R0170
Bracket 18	R0180
Bracket 19	R0190
Bracket 20	R0200
Bracket 21	R0210
Total	R0300

S.21.02.01 Underwriting risks non-life

Risk identification code	Identification of the company / person to which the risk relates	Description risk	Line of business	Description risk category covered	Validity period (start date)	Validity period (expiry date)	Currency	Sum insured	Original deductible policyholder	Type of underwriting model
C0010	C0020	C0030	C0040	C0050	C0060	C0070	C0080	C0090	C0100	C0110

Amount underwriting model	Sum reinsured on a facultative basis, with all reinsurers	Sum reinsured, other than on facultative basis, with all reinsurers	Net retention of the insurer
---	---	---	---
C0120	C0130	C0140	C0150

S.21.03.01 Non-life distribution of underwriting risks — by sum insured


Line of business	Z0010

---	---	---
		Start sum insured
		C0020
Bracket 1	R0010
Bracket 2	R0020
Bracket 3	R0030
Bracket 4	R0040
Bracket 5	R0050
Bracket 6	R0060
Bracket 7	R0070
Bracket 8	R0080
Bracket 9	R0090
Bracket 10	R0100
Bracket 11	R0110
Bracket 12	R0120
Bracket 13	R0130
Bracket 14	R0140
Bracket 15	R0150
Bracket 16	R0160
Bracket 17	R0170
Bracket 18	R0180
Bracket 19	R0190
Bracket 20	R0200
Bracket 21	R0210
Total	R0220

S.22.01.01 Impact of long term guarantees measures and transitionals


		Amount with Long Term Guarantee measures and transitionals	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)
		Amount with Long Term Guarantee measures and transitionals	Without transitional on technical provisions	Impact of transitional on technical provisions	Without transitional on interest rate	Impact of transitional on interest rate	Without volatility adjustment and without other transitional measures	Impact of volatility adjustment set to zero	Without matching adjustment and without all the others	Impact of matching adjustment set to zero	Impact of all LTG measures and transitionals
		C0010	C0020	C0030	C0040	C0050	C0060	C0070	C0080	C0090	C0100
Technical provisions	R0010
Basic own funds	R0020
Excess of assets over liabilities	R0030
Restricted own funds due to ring-fencing and matching portfolio	R0040
Eligible own funds to meet Solvency Capital Requirement	R0050
Tier I	R0060
Tier II	R0070
Tier III	R0080
Solvency Capital Requirement	R0090
Eligible own funds to meet Minimum Capital Requirement	R0100
Minimum Capital Requirement	R0110
Solvency Capital Requirement ratio	R0120
Minimum Capital Requirement ratio	R0130

S.22.01.04 Impact of long term guarantees measures and transitionals


		Amount with Long Term Guarantee measures and transitionals	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)	Impact of the LTG measures and transitionals (Step-by-step approach)
		Amount with Long Term Guarantee measures and transitionals	Without transitional on technical provisions	Impact of transitional on technical provisions	Without transitional on interest rate	Impact of transitional on interest rate	Without volatility adjustment and without other transitional measures	Impact of volatility adjustment set to zero	Without matching adjustment and without all the others	Impact of matching adjustment set to zero	Impact of all LTG measures and transitionals
		C0010	C0020	C0030	C0040	C0050	C0060	C0070	C0080	C0090	C0100
Technical provisions	R0010
Basic own funds	R0020
Excess of assets over liabilities	R0030
Restricted own funds due to ring-fencing and matching portfolio	R0040
Eligible own funds to meet Solvency Capital Requirement	R0050
Tier I	R0060
Tier II	R0070
Tier III	R0080
Solvency Capital Requirement	R0090
Solvency Capital Requirement ratio	R0120
Minimum Capital Requirement ratio	R0130

SR.22.02.01

Projection of future cash flows (Best Estimate — Matching portfolios)


Matching portfolio	Z0010

---	---	---
		Projection of future cash-flows at the end of the reporting period
		Longevity, mortality and revision obligations cash outflows
		C0020
Year (projection of undiscounted expected cash-flows)
1	R0010
2	R0020
3	R0030
4	R0040
5	R0050
6	R0060
7	R0070
8	R0080
9	R0090
10	R0100
11	R0110
12	R0120
13	R0130
14	R0140
15	R0150
16	R0160
17	R0170
18	R0180
19	R0190
20	R0200
21	R0210
22	R0220
23	R0230
24	R0240
25	R0250
26	R0260
27	R0270
28	R0280
29	R0290
30	R0300
31	R0310
32	R0320
33	R0330
34	R0340
35	R0350
36	R0360
37	R0370
38	R0380
39	R0390
40	R0400
41-45	R0410
46-50	R0420
51-60	R0430
61-70	R0440
71 & after	R0450

SR.22.03.01

Information on the matching adjustment calculation


Matching portfolio	Z0010

---	---	---
		C0010
Overall calculation of the matching adjustment
Annual effective rate applied to the CF of the obligations	R0010
Annual effective rate of the best estimate	R0020
Probability of default used to de-risk assets cash flows	R0030
Portion of the fundamental spread not reflected when de-risking assets cash flows	R0040
Increase of fundamental spread for sub investment grade assets	R0050
Matching adjustment to the risk free rate	R0060
SCR
Mortality risk stress for the purpose of matching adjustment	R0070
Portfolio
Market value of assets of the portfolio	R0080
Market value of assets linked to inflation	R0090
Best estimate linked to inflation	R0100
Market value assets where third party can change the cash flows	R0110
Return on assets — portfolio assets	R0120
Market value of surrended contracts	R0130
Number of surrender options exercised	R0140
Market value of assets covering surrendered contracts	R0150
Amount paid to policyholders	R0160
Liabilities
Duration	R0170

S.22.04.01 Information on the transitional on interest rates calculation

Overall calculation of the transitional adjustment


Currency	Z0010

---	---	---
		Adjustment to risk free rate
		C0010
Solvency I Interest rate	R0010
Annual effective rate	R0020
Portion of the difference applied at the reporting date	R0030
Adjustment to risk free rate	R0040

Solvency I Interest rate


Currency	Z0010

---	---	---
		Best estimate
		C0020
Up to 0,5 per cent	R0100
Above 0,5 % and up to 1,0 %	R0110
Above 1,0 % and up to 1,5 %	R0120
Above 1,5 % and up to 2,0 %	R0130
Above 2,0 % and up to 2,5 %	R0140
Above 2,5 % and up to 3,0 %	R0150
Above 3,0 % and up to 4,0 %	R0160
Above 4,0 % and up to 5,0 %	R0170
Above 5,0 % and up to 6,0 %	R0180
Above 6,0 % and up to 7,0 %	R0190
Above 7,0 % and up to 8,0 %	R0200
Above 8,0 %	R0210

S.22.05.01 Overall calculation of the transitional on technical provisions


		C0010
Day 1 Solvency II technical provisions	R0010
Technical provisions subject to transitional measure on technical provisions
TP calculated as a whole	R0020
Best estimate	R0030
Risk magin	R0040
Solvency I technical provisions	R0050
Portion of the difference adjusted	R0060
Limitation applied in accordance with Article 308d(4)	R0070
Technical provision after transitional on technical provisions	R0080

S.22.06.01 Best estimate subject to volatility adjustment by country and currency


Line of Business	Z0010
Other than reporting currency	R0010	…

Best estimate subject to country and currency volatility adjustment — Total and home country by currency


		Total value of Best Estimate subject to volatility adjustment (for all currencies)	Part of the Best Estimate subject to volatility adjustment written in the reporting currency	Part of the Best Estimate subject to volatility adjustment written in currencies	Part of the Best Estimate subject to volatility adjustment written in currencies
		C0030	C0040	C0050	…
Total value of Best Estimate subject to volatility adjustment in all countries	R0020
Total value of Best Estimate subject to volatility adjustment in the Home country	R0030

Best estimate subject to country and currency volatility adjustment — By country and currency


		Countries	Total value of Best Estimate subject to volatility adjustment (for all currencies)	Part of the Best Estimate subject to volatility adjustment written in the reporting currency	Part of the Best Estimate subject to volatility adjustment written in currencies	Part of the Best Estimate subject to volatility adjustment written in currencies
		C0020	C0030	C0040	C0050	…
Total value of Best Estimate subject to volatility adjustment in countries other than home country	R0040
…

S.23.01.01 Own funds


		Total	Tier 1 - unrestricted	Tier 1 - restricted	Tier 2	Tier 3
		C0010	C0020	C0030	C0040	C0050
Basic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35
Ordinary share capital (gross of own shares)	R0010
Share premium account related to ordinary share capital	R0030
Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings	R0040
Subordinated mutual member accounts	R0050
Surplus funds	R0070
Preference shares	R0090
Share premium account related to preference shares	R0110
Reconciliation reserve	R0130
Subordinated liabilities	R0140
An amount equal to the value of net deferred tax assets	R0160
Other own fund items approved by the supervisory authority as basic own funds not specified above	R0180
Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds
Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds	R0220
Deductions
Deductions for participations in financial and credit institutions	R0230
Total basic own funds after deductions	R0290
Ancillary own funds
Unpaid and uncalled ordinary share capital callable on demand	R0300
Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual - type undertakings, callable on demand	R0310
Unpaid and uncalled preference shares callable on demand	R0320
A legally binding commitment to subscribe and pay for subordinated liabilities on demand	R0330
Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC	R0340
Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC	R0350
Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC	R0360
Supplementary members calls - other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC	R0370
Other ancillary own funds	R0390

---	---	---	---	---	---	---
		Total	Tier 1 - unrestricted	Tier 1 - restricted	Tier 2	Tier 3
		C0010	C0020	C0030	C0040	C0050
Total ancillary own funds	R0400
Available and eligible own funds
Total available own funds to meet the SCR	R0500
Total available own funds to meet the MCR	R0510
Total eligible own funds to meet the SCR	R0540
Total eligible own funds to meet the MCR	R0550
SCR	R0580
MCR	R0600
Ratio of Eligible own funds to SCR	R0620
Ratio of Eligible own funds to MCR	R0640

---	---	---	---
		C0060
Reconciliation reserve
Excess of assets over liabilities	R0700
Own shares (held directly and indirectly)	R0710
Foreseeable dividends, distributions and charges	R0720
Other basic own fund items	R0730
Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds	R0740
Reconciliation reserve	R0760
Expected profits
Expected profits included in future premiums (EPIFP) - Life business	R0770
Expected profits included in future premiums (EPIFP) - Non- life business	R0780
Total Expected profits included in future premiums (EPIFP)	R0790

S.23.01.04 Own funds

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