LegalizeCommission Implementing Regulation (EU) 2023/895 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 procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition and repealing Implementing Regulation (EU) 2015/2452 (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.
| 5.5.2023 | EN | Official Journal of the European Union | L 120/1597 |
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking up and pursuit of the business of Insurance and Reinsurance (Solvency II) 1, and in particular Article 56, fourth paragraph, and Article 256(5) thereof,
Whereas:
- (1) Commission Implementing Regulation (EU) 2015/2452 2 specifies the procedures, formats and templates for the public disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition, as referred to in Article 51 of Directive 2009/138/EC.
- (2) The disclosure of information is an essential prerequisite for policyholder protection. Alignment between reporting and disclosure requirements should foster policyholder protection as well as risk-based supervision. To that end, changes to cross-border information and other areas in the context of updates to the reporting requirements should also be reflected in the disclosure requirements.
- (3) To improve quality, comparability and the readability of the disclosed information, the templates laid down in Implementing Regulation (EU) 2015/2452 concerning the solvency capital requirement should be updated. For undertakings using partial or full internal models to calculate their solvency capital requirements, those updated templates should display the diversification benefits between separate risk modules more comprehensively.
- (4) Disclosure requirements should not be excessively burdensome for undertakings. To that end, it is necessary to specify how disclosure requirements apply in a proportionate way without jeopardizing the quality of data to be provided by the undertaking.
- (5) In order to ensure that the disclosure requirements remain relevant and provide high quality information to policyholders and other stakeholders, it is necessary to substantially revise the disclosure templates laid down in Implementing Regulation (EU) 2015/2452. Given the extent of the changes, it is appropriate to repeal Implementing Regulation (EU) 2015/2452.
- (6) This Regulation is based on the draft implementing technical standards submitted to the Commission by the European Insurance and Occupational Pensions Authority.
- (7) The European Insurance and Occupational Pensions Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Insurance and Reinsurance Stakeholder Group established by Article 37 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council 3.
- (8) Undertakings should be given sufficient time to implement the updated disclosure requirements. The date of application of this Regulation should therefore be deferred.
HAS ADOPTED THIS REGULATION:
Article 1
Public disclosure formats
When disclosing the information in accordance with this Regulation insurance and reinsurance undertakings shall express any figures reflecting monetary amounts in thousands of units.
Article 2
Reporting currency
1.
Unless otherwise required by the supervisory authority concerned, ‘reporting currency’, shall, for the purposes of this Regulation, mean any of the following:
- (a) for individual disclosures, the currency used for the preparation of the insurance or reinsurance undertaking’s financial statements;
- (b) for group disclosures, the currency used for the preparation of the consolidated financial statements.
2.
Insurance or reinsurance undertakings shall disclose figures reflecting monetary amounts in the reporting currency. They shall convert any other currency than the reporting currency into the reporting currency.
3.
When insurance or reinsurance undertakings express the value of any asset or liability denominated in a currency other than the reporting currency, they shall convert that value in the reporting currency as if the conversion had taken place at the closing rate on the last day for which the appropriate rate is available in the reporting period to which the asset or liability relates.
4.
When insurance or reinsurance undertakings express the value of any income or expense in a currency other than the reporting currency, they shall convert that value in the reporting currency using the same basis of conversion as the one used for accounting purposes.
5.
Insurance or reinsurance undertakings shall calculate the conversion into the reporting currency by applying the exchange rate from the same source as the one used:
- (a) for the insurance or reinsurance undertaking’s financial statements in case of individual reporting;
- (b) for the consolidated financial statements in case of group reporting, unless otherwise required by the supervisory authority.
Article 3
Templates and instructions for the disclosure of the solvency and financial condition report of individual undertakings
Individual insurance and reinsurance undertakings shall, as part of the disclosure of their solvency and financial condition report, publicly disclose at least the following information by using the following templates and complying with the following instructions:
- (a) template S.02.01.02 of Annex I, specifying balance sheet information using the valuation in accordance with Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex II to this Regulation;
- (b) template S.04.05.21 of Annex I, specifying information on premiums, claims and expenses by country, following the instructions set out in section S.04.05 of Annex II to this Regulation;
- (c) template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses using the valuation and recognition principles used in the undertaking’s financial statements, following the instructions set out in section S.05.01 of Annex II to this Regulation, for each line of business as specified in Annex I to Delegated Regulation (EU) 2015/35;
- (d) template S.12.01.02 of Annex I, specifying information on the technical provisions relating to life insurance and health insurance pursued on a similar technical basis to that of life insurance (‘health SLT’) for each line of business specified in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.12.01 of Annex II to this Regulation;
- (e) template S.17.01.02 of Annex I, specifying information on non-life technical provisions, following the instructions set out in section S.17.01 of Annex II to this Regulation for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35;
- (f) template S.19.01.21 of Annex I, specifying information on non-life insurance claims in the format of development triangles, following the instructions set out in section S.19.01 of Annex II to this regulation for the total non-life business;
- (g) template S.22.01.21 of Annex I, specifying information on the impact of the long term guarantee and transitional measures, following the instructions set out in section S.22.01 of Annex II to this Regulation;
- (h) template S.23.01.01 of Annex I, specifying information on own funds, including basic own funds and ancillary own funds, following the instructions set out in section S.23.01 of Annex II to this Regulation;
- (i) template S.25.01.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using the standard formula, following the instructions set out in section S.25.01 of Annex II to this Regulation;
- (j) template S.25.05.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using a partial internal model or a full internal model, following the instructions set out in section S.25.05 of Annex II to this Regulation;
- (k) template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement for insurance and reinsurance undertakings engaged in only life or only non-life insurance or reinsurance activity, following the instructions set out in section S.28.01 of Annex II to this Regulation;
- (l) template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement for insurance undertakings engaged in both life and non-life insurance activity, following the instructions set out in section S.28.02 of Annex II to this Regulation.
Article 4
Templates and instructions for the disclosure of the solvency and financial condition report of groups
Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall, as part of the disclosure of their group solvency and financial condition report, publicly disclose at least the following information by using the following templates and complying with the following instructions:
- (a) where, for the calculation of the group solvency, the group uses 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, template S.02.01.02 of Annex I to this Regulation specifying balance sheet information, using the valuation method referred to in Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex III to this Regulation;
- (b) template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses, using 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, for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35;
- (c) template S.05.02.04 of Annex I, specifying information on premiums, claims and expenses by country, using the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.02 of Annex III to this Regulation;
- (d) template S.22.01.22 of Annex I, specifying information on the impact of the long term guarantee and transitional measures, following the instructions set out in section S.22.01 of Annex III to this Regulation;
- (e) template S.23.01.22 of Annex I, specifying information on own funds, including basic own funds and ancillary own funds, following the instructions set out in section S.23.01 of Annex III to this Regulation;
- (f) where, for the calculation of group solvency, the group uses 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, template S.25.01.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using the standard formula, following the instructions set out in section S.25.01 of Annex III to this Regulation;
- (g) where, for the calculation of group solvency, the group uses 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, template S.25.05.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using a partial internal model or a full internal model, following the instructions set out in section S.25.05 of Annex III to this Regulation;
- (h) template S.32.01.22 of Annex I, specifying information on the undertakings in the scope of the group, following the instructions set out in section S.32.01 of Annex III to this Regulation.
Article 5
References to other documents in the solvency and financial condition report
Where insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies include in the solvency and financial condition report references to other publicly available documents, these references shall be made through references that lead directly to the information itself and not through references to a general document.
Article 6
Consistency of information
Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall be responsible for the quality of the information disclosed and shall ensure that the information disclosed is fully consistent with the information reported to the supervisory authorities.
Article 7
Means of disclosure of the group and single solvency and financial condition report
1.
Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall disclose the group and single solvency financial condition report on the website of the group.
2.
When the group or the insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies do not own and maintain a website but are members of a trade association, which does own and maintain a website, the group and single solvency and financial condition report shall, where permitted by that trade association, be disclosed by that association.
3.
Where insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies disclose the group and single solvency and financial condition report on a website in accordance with paragraph 1 or 2, that report shall remain available on that website for at least five years after the respective disclosure date.
4.
Where insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies undertakings do not disclose the group and single solvency and financial condition report on a website in accordance with paragraphs 1 and 2, they shall send an electronic copy of the report to any person who, within five years of the respective disclosure date requests the report. Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies undertakings shall send the report within 10 working days from that request.
5.
Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies undertakings shall, irrespective of whether the group and single solvency and financial condition report has been made available on a website in accordance with paragraph 1 or 2, send, to any person who so requests within two years of the respective disclosure date, a printed copy of the report within 20 working days from that request.
6.
Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall ensure submission of the group and single solvency and financial condition report, and any updated version of that report thereto, in electronic form to the supervisory authorities.
Article 8
Involvement of the subsidiaries in the single solvency and financial condition report
1.
Where a participating insurance or reinsurance undertaking, insurance holding company or mixed financial holding company, requests an agreement from the group supervisor to provide a single solvency and financial condition report, in accordance with Article 256(2) of Directive 2009/138/EC, the group supervisor shall promptly contact all supervisory authorities concerned to discuss in particular the language of the text of the single solvency and financial condition report.
2.
The participating insurance and reinsurance undertaking, insurance holding company or mixed financial holding company shall provide an explanation on how their subsidiaries shall be covered and how the subsidiaries’ administrative, management or supervisory body shall be involved in the drafting process and in the approval of the single solvency and financial condition report.
Article 9
Repeal of Implementing Regulation (EU) 2015/2452
Implementing Regulation (EU) 2015/2452 is repealed.
Article 10
Entry into force and date of application
This Regulation shall enter into force on the twentieth 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
Commission Implementing Regulation (EU) 2015/2452 of 2 December 2015 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report in accordance with Directive 2009/138/EC of the European Parliament and of the Council (OJ L 347, 31.12.2015, p. 1285).
3
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.02.01.02
Balance sheet
| Solvency II value | ||
| Assets | C0010 | |
| 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 | |
| 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.04.05.21
Premiums, claims and expenses by country
Home country: Non-life insurance and reinsurance obligations
| Country | R0010 | |||
| Top 5 countries: non-life | ||||
| Home country | … | |||
| C0010 | C0020 | |||
| Premiums written (gross) | ||||
| Gross Written Premium (direct) | R0020 | |||
| Gross Written Premium (proportional reinsurance) | R0021 | |||
| Gross Written Premium (non-proportional reinsurance) | R0022 | |||
| Premiums earned (gross) | ||||
| Gross Earned Premium (direct) | R0030 | |||
| Gross Earned Premium (proportional reinsurance) | R0031 | |||
| Gross Earned Premium (non-proportional reinsurance) | R0032 | |||
| Claims incurred (gross) | ||||
| Claims incurred (direct) | R0040 | |||
| Claims incurred (proportional reinsurance) | R0041 | |||
| Claims incurred (non-proportional reinsurance) | R0042 | |||
| Expenses incurred (gross) | ||||
| Gross Expenses Incurred (direct) | R0050 | |||
| Gross Expenses Incurred (proportional reinsurance) | R0051 | |||
| Gross Expenses Incurred (non-proportional reinsurance) | R0052 |
Home country: Life insurance and reinsurance obligations
| Country | R1010 | |||
| Top 5 countries: non-life | ||||
| Home country | … | |||
| C0030 | C0040 | |||
| Gross Written Premium | R1020 | |||
| Gross Earned Premium | R1030 | |||
| Claims incurred | R1040 | |||
| Gross Expenses Incurred | R1050 |
S.05.01.02
Premiums, claims and expenses by line of business
| Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) | ||
| 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 | General liability insurance | Credit and suretyship insurance | ||
| C0010 | C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | C0080 | C0090 | ||
| Premiums written | ||||||||||
| Gross - Direct Business | R0110 | |||||||||
| Gross - Proportional reinsurance accepted | R0120 | |||||||||
| Gross - Non-proportional reinsurance accepted | R0130 | |||||||||
| Reinsurers' share | R0140 | |||||||||
| Net | R0200 | |||||||||
| Premiums earned | ||||||||||
| Gross - Direct Business | R0210 | |||||||||
| Gross - Proportional reinsurance accepted | R0220 | |||||||||
| Gross - Non-proportional reinsurance accepted | R0230 | |||||||||
| Reinsurers' share | R0240 | |||||||||
| Net | R0300 | |||||||||
| Claims incurred | ||||||||||
| Gross - Direct Business | R0310 | |||||||||
| Gross - Proportional reinsurance accepted | R0320 | |||||||||
| Gross - Non-proportional reinsurance accepted | R0330 | |||||||||
| Reinsurers' share | R0340 | |||||||||
| Net | R0400 | |||||||||
| Expenses incurred | R0550 | |||||||||
| Balance - other technical expenses/income | R1200 | |||||||||
| Total expenses | R1300 | |||||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | |
| Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) | Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance) | Line of business for: accepted non-proportional reinsurance | Line of business for: accepted non-proportional reinsurance | Line of business for: accepted non-proportional reinsurance | Line of business for: accepted non-proportional reinsurance | Total | |||
| Legal expenses insurance | Assistance | Miscellaneous financial loss | Health | Casualty | Marine, aviation, transport | Property | Total | |||
| C0100 | C0110 | C0120 | C0130 | C0140 | C0150 | C0160 | C0200 | |||
| Premiums written | ||||||||||
| Gross - Direct Business | R0110 | |||||||||
| Gross - Proportional reinsurance accepted | R0120 | |||||||||
| Gross - Non-proportional reinsurance accepted | R0130 | |||||||||
| Reinsurers' share | R0140 | |||||||||
| Net | R0200 | |||||||||
| Premiums earned | ||||||||||
| Gross - Direct Business | R0210 | |||||||||
| Gross - Proportional reinsurance accepted | R0220 | |||||||||
| Gross - Non-proportional reinsurance accepted | R0230 | |||||||||
| Reinsurers' share | R0240 | |||||||||
| Net | R0300 | |||||||||
| Claims incurred | ||||||||||
| Gross - Direct Business | R0310 | |||||||||
| Gross - Proportional reinsurance accepted | R0320 | |||||||||
| Gross - Non-proportional reinsurance accepted | R0330 | |||||||||
| Reinsurers' share | R0340 | |||||||||
| Net | R0400 | |||||||||
| Expenses incurred | R0550 | |||||||||
| Balance - other technical expenses/income | R1200 | |||||||||
| Total expenses | R1300 | |||||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Line of Business for: life insurance obligations | Line of Business for: life insurance obligations | Line of Business for: life insurance obligations | Line of Business for: life insurance obligations | Line of Business for: life insurance obligations | Line of Business for: life insurance obligations | Life reinsurance obligations | Life reinsurance obligations | Total | ||
| Health insurance | Insurance with profit participation | Index-linked and unit-linked insurance | Other life insurance | Annuities stemming from non-life insurance contracts and relating to health insurance obligations | Annuities stemming from non-life insurance contracts and relating to insurance obligations other than health insurance obligations | Health reinsurance | Life reinsurance | |||
| C0210 | C0220 | C0230 | C0240 | C0250 | C0260 | C0270 | C0280 | C0300 | ||
| Premiums written | ||||||||||
| Gross | R1410 | |||||||||
| Reinsurers' share | R1420 | |||||||||
| Net | R1500 | |||||||||
| Premiums earned | ||||||||||
| Gross | R1510 | |||||||||
| Reinsurers' share | R1520 | |||||||||
| Net | R1600 | |||||||||
| Claims incurred | ||||||||||
| Gross | R1610 | |||||||||
| Reinsurers' share | R1620 | |||||||||
| Net | R1700 | |||||||||
| Expenses incurred | R1900 | |||||||||
| Balance - other technical expenses/income | R2500 | |||||||||
| Total expenses | R2600 | |||||||||
| Total amount of surrenders | R2700 |
S.05.02.04
Premiums, claims and expenses by country
| Home Country | Country (by amount of gross premiums written) - non-life obligations | Country (by amount of gross premiums written) - non-life obligations | Country (by amount of gross premiums written) - non-life obligations | Country (by amount of gross premiums written) - non-life obligations | Country (by amount of gross premiums written) - non-life obligations | Total Top 5 and home country | ||
| C0010 | C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | ||
| R0010 | ||||||||
| C0080 | C0090 | C0100 | C0110 | C0120 | C0130 | C0140 | ||
| Premiums written | ||||||||
| Gross - Direct Business | R0110 | |||||||
| Gross - Proportional reinsurance accepted | R0120 | |||||||
| Gross - Non-proportional reinsurance accepted | R0130 | |||||||
| Reinsurers' share | R0140 | |||||||
| Net | R0200 | |||||||
| Premiums earned | ||||||||
| Gross - Direct Business | R0210 | |||||||
| Gross - Proportional reinsurance accepted | R0220 | |||||||
| Gross - Non-proportional reinsurance accepted | R0230 | |||||||
| Reinsurers' share | R0240 | |||||||
| Net | R0300 | |||||||
| Claims incurred | ||||||||
| Gross - Direct Business | R0310 | |||||||
| Gross - Proportional reinsurance accepted | R0320 | |||||||
| Gross - Non-proportional reinsurance accepted | R0330 | |||||||
| Reinsurers' share | R0340 | |||||||
| Net | R0400 | |||||||
| Expenses incurred | R0550 | |||||||
| Other expenses | R1200 | |||||||
| Total expenses | R1300 | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Home country | Country (by amount of gross premiums written) - life obligations | Country (by amount of gross premiums written) - life obligations | Country (by amount of gross premiums written) - life obligations | Country (by amount of gross premiums written) - life obligations | Country (by amount of gross premiums written) - life obligations | Total Top 5 and home country | ||
| C0150 | C0160 | C0170 | C0180 | C0190 | C0200 | C0210 | ||
| R1400 | ||||||||
| C0220 | C0230 | C0240 | C0250 | C0260 | C0270 | C0280 | ||
| Premiums written | ||||||||
| Gross | R1410 | |||||||
| Reinsurers' share | R1420 | |||||||
| Net | R1500 | |||||||
| Premiums earned | ||||||||
| Gross | R1510 | |||||||
| Reinsurers' share | R1520 | |||||||
| Net | R1600 | |||||||
| Claims incurred | ||||||||
| Gross | R1610 | |||||||
| Reinsurers' share | R1620 | |||||||
| Net | R1700 | |||||||
| Expenses incurred | R1900 | |||||||
| Balance - other technical expenses/income | R2500 | |||||||
| Total expenses | R2600 | |||||||
| Total amount of surrenders | R2700 |
S.12.01.02
Life and Health SLT Technical Provisions
| Insurance with profit participation | Index-linked and unit-linked insurance | Index-linked and unit-linked insurance | Index-linked and unit-linked insurance | ||
| Insurance with profit participation | Contracts without options and guarantees | Contracts with options or guarantees | |||
| C0020 | C0030 | C0040 | C0050 | ||
| Technical provisions calculated as a whole | R0010 | ||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole | R0020 | ||||
| Technical provisions calculated as a sum of BE and RM | |||||
| Best Estimate | |||||
| Gross Best Estimate | R0030 | ||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0080 | ||||
| Best estimate minus recoverables from reinsurance/SPV and Finite Re | R0090 | ||||
| Risk Margin | R0100 | ||||
| Technical provisions - total | R0200 | ||||
| Expected profits included in future premiums (EPIFP) | R0370 | ||||
| --- | --- | --- | --- | --- | --- |
| Other life insurance | Other life insurance | Other life insurance | Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations | ||
| Contracts without options and guarantees | Contracts with options or guarantees | Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations | |||
| C0060 | C0070 | C0080 | C0090 | ||
| Technical provisions calculated as a whole | R0010 | ||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole | R0020 | ||||
| Technical provisions calculated as a sum of BE and RM | |||||
| Best Estimate | |||||
| Gross Best Estimate | R0030 | ||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0080 | ||||
| Best estimate minus recoverables from reinsurance/SPV and Finite Re | R0090 | ||||
| Risk Margin | R0100 | ||||
| Technical provisions - total | R0200 | ||||
| --- | --- | --- | --- | --- | --- |
| Total (Life other than health insurance, incl. Unit-Linked) | Health insurance (direct business) | Health insurance (direct business) | Health insurance (direct business) | ||
| Total (Life other than health insurance, incl. Unit-Linked) | Contracts without options and guarantees | Contracts with options or guarantees | |||
| C0150 | C0160 | C0170 | C0180 | ||
| Technical provisions calculated as a whole | R0010 | ||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole | R0020 | ||||
| Technical provisions calculated as a sum of BE and RM | |||||
| Best Estimate | |||||
| Gross Best Estimate | R0030 | ||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0080 | ||||
| Best estimate minus recoverables from reinsurance/SPV and Finite Re | R0090 | ||||
| Risk Margin | R0100 | ||||
| Technical provisions - total | R0200 | ||||
| --- | --- | --- | --- | ||
| Health reinsurance (reinsurance accepted) | Total (Health similar to life insurance) | ||||
| C0200 | C0210 | ||||
| Technical provisions calculated as a whole | R0010 | ||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole | R0020 | ||||
| Technical provisions calculated as a sum of BE and RM | |||||
| Best Estimate | |||||
| Gross Best Estimate | R0030 | ||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0080 | ||||
| Best estimate minus recoverables from reinsurance/SPV and Finite Re | R0090 | ||||
| Risk Margin | R0100 | ||||
| Technical provisions - total | R0200 |
S.17.01.02
Non-life Technical Provisions
| Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | ||
| Medical expense insurance | Income protection insurance | Workers' compensation insurance | Motor vehicle liability insurance | Other motor insurance | Marine, aviation and transport insurance | ||
| C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | ||
| Technical provisions calculated as a whole | R0010 | ||||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole | R0050 | ||||||
| Technical provisions calculated as a sum of BE and RM | |||||||
| Best estimate | |||||||
| Premium provisions | |||||||
| Gross | R0060 | ||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0140 | ||||||
| Net Best Estimate of Premium Provisions | R0150 | ||||||
| Claims provisions | |||||||
| Gross | R0160 | ||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0240 | ||||||
| Net Best Estimate of Claims Provisions | R0250 | ||||||
| Total Best estimate — gross | R0260 | ||||||
| Total Best estimate — net | R0270 | ||||||
| Risk margin | R0280 | ||||||
| Technical provisions — total | |||||||
| Technical provisions — total | R0320 | ||||||
| Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total | R0330 | ||||||
| Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total | R0340 | ||||||
| --- | --- | --- | --- | --- | --- | --- | --- |
| Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | Direct business and accepted proportional reinsurance | ||
| Fire and other damage to property insurance | General liability insurance | Credit and suretyship insurance | Legal expenses insurance | Assistance | Miscellaneous financial loss | ||
| C0080 | C0090 | C0100 | C0110 | C0120 | C0130 | ||
| Technical provisions calculated as a whole | R0010 | ||||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole | R0050 | ||||||
| Technical provisions calculated as a sum of BE and RM | |||||||
| Best estimate | |||||||
| Premium provisions | |||||||
| Gross | R0060 | ||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0140 | ||||||
| Net Best Estimate of Premium Provisions | R0150 | ||||||
| Claims provisions | |||||||
| Gross | R0160 | ||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0240 | ||||||
| Net Best Estimate of Claims Provisions | R0250 | ||||||
| Total Best estimate - gross | R0260 | ||||||
| Total Best estimate - net | R0270 | ||||||
| Risk margin | R0280 | ||||||
| Technical provisions - total | |||||||
| Technical provisions - total | R0320 | ||||||
| Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default - total | R0330 | ||||||
| Technical provisions minus recoverables from reinsurance/SPV and Finite Re - total | R0340 | ||||||
| --- | --- | --- | --- | --- | --- | --- | |
| Accepted non-proportional reinsurance | Accepted non-proportional reinsurance | Accepted non-proportional reinsurance | Accepted non-proportional reinsurance | Total Non-Life obligation | |||
| Non-proportional health reinsurance | Non-proportional casualty reinsurance | Non-proportional marine, aviation and transport reinsurance | Non-proportional property reinsurance | Total Non-Life obligation | |||
| C0140 | C0150 | C0160 | C0170 | C0180 | |||
| Technical provisions calculated as a whole | R0010 | ||||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole | R0050 | ||||||
| Technical provisions calculated as a sum of BE and RM | |||||||
| Best estimate | |||||||
| Premium provisions | |||||||
| Gross | R0060 | ||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0140 | ||||||
| Net Best Estimate of Premium Provisions | R0150 | ||||||
| Claims provisions | |||||||
| Gross | R0160 | ||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | R0240 | ||||||
| Net Best Estimate of Claims Provisions | R0250 | ||||||
| Total Best estimate - gross | R0260 | ||||||
| Total Best estimate - net | R0270 | ||||||
| Risk margin | R0280 | ||||||
| Technical provisions - total | |||||||
| Technical provisions - total | R0320 | ||||||
| Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default - total | R0330 | ||||||
| Technical provisions minus recoverables from reinsurance/SPV and Finite Re - total | R0340 |
S.19.01.21
Non-life insurance claims
| Accident year / Underwriting year | Z0020 |
Gross Claims Paid (non-cumulative) - Development year (absolute amount). Total Non-Life Business
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 & + | ||
| C0010 | C0020 | C0030 | C0040 | C0050 | C0060 | C0070 | C0080 | C0090 | C0100 | C0110 | ||
| Prior | R0100 | |||||||||||
| N-9 | R0160 | |||||||||||
| N-8 | R0170 | |||||||||||
| N-7 | R0180 | |||||||||||
| N-6 | R0190 | |||||||||||
| N-5 | R0200 | |||||||||||
| N-4 | R0210 | |||||||||||
| N-3 | R0220 | |||||||||||
| N-2 | R0230 | |||||||||||
| N-1 | R0240 | |||||||||||
| N | R0250 |
Gross Claims Paid (non-cumulative) - Current year, sum of years (cumulative). Total Non-Life Business
| In Current year | Sum of years (cumulative) | ||
| C0170 | C0180 | ||
| Prior | R0100 | ||
| N-9 | R0160 | ||
| N-8 | R0170 | ||
| N-7 | R0180 | ||
| N-6 | R0190 | ||
| N-5 | R0200 | ||
| N-4 | R0210 | ||
| N-3 | R0220 | ||
| N-2 | R0230 | ||
| N-1 | R0240 | ||
| N | R0250 | ||
| Total | R0260 | ||
| --- | --- | --- | --- |
| 0 | 1 | ||
| C0200 | C0210 | ||
| Prior | R0100 | ||
| N-9 | R0160 | ||
| N-8 | R0170 | ||
| N-7 | R0180 | ||
| N-6 | R0190 | ||
| N-5 | R0200 | ||
| N-4 | R0210 | ||
| N-3 | R0220 | ||
| N-2 | R0230 | ||
| N-1 | R0240 | ||
| N | R0250 |
Gross discounted Best Estimate Claims Provisions - Current year, sum of years (cumulative). Total Non-Life Business
| Year end (discounted data) | ||
| C0360 | ||
| Prior | R0100 | |
| N-9 | R0160 | |
| N-8 | R0170 | |
| N-7 | R0180 | |
| N-6 | R0190 | |
| N-5 | R0200 | |
| N-4 | R0210 | |
| N-3 | R0220 | |
| N-2 | R0230 | |
| N-1 | R0240 | |
| N | R0250 | |
| Total | R0260 |
S.22.01.21
Impact of long term guarantees measures and transitionals
| Amount with Long Term Guarantee measures and transitionals | Impact of transitional on technical provisions | Impact of transitional on interest rate | Impact of volatility adjustment set to zero | Impact of matching adjustment set to zero | ||
| C0010 | C0030 | C0050 | C0070 | C0090 | ||
| Technical provisions | R0010 | |||||
| Basic own funds | R0020 | |||||
| Eligible own funds to meet Solvency Capital Requirement | R0050 | |||||
| Solvency Capital Requirement | R0090 | |||||
| Eligible own funds to meet Minimum Capital Requirement | R0100 | |||||
| Minimum Capital Requirement | R0110 |
S.22.01.22
Impact of long term guarantees measures and transitionals
| Amount with Long Term Guarantee measures and transitionals | Impact of transitional on technical provisions | Impact of transitional on interest rate | Impact of volatility adjustment set to zero | Impact of matching adjustment set to zero | ||
| C0010 | C0030 | C0050 | C0070 | C0090 | ||
| Technical provisions | R0010 | |||||
| Basic own funds | R0020 | |||||
| Eligible own funds to meet Solvency Capital Requirement | R0050 | |||||
| Solvency Capital Requirement | R0090 |
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.23.01.22
Own funds
| Total | Tier 1 - unrestricted | Tier 1 - restricted | Tier 2 | Tier 3 | ||
| C0010 | C0020 | C0030 | C0040 | C0050 | ||
| Basic own funds before deduction | ||||||
| Ordinary share capital (gross of own shares) | R0010 | |||||
| Non-available called but not paid in ordinary share capital to be deducted at group level | R0020 | |||||
| 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 | |||||
| Non-available subordinated mutual member accounts to be deducted at group level | R0060 | |||||
| Surplus funds | R0070 | |||||
| Non-available surplus funds to be deducted at group level | R0080 | |||||
| Preference shares | R0090 | |||||
| Non-available preference shares to be deducted at group level | R0100 | |||||
| Share premium account related to preference shares | R0110 | |||||
| Non-available share premium account related to preference shares at group level | R0120 | |||||
| Reconciliation reserve | R0130 | |||||
| Subordinated liabilities | R0140 | |||||
| Non-available subordinated liabilities to be deducted at group level | R0150 | |||||
| An amount equal to the value of net deferred tax assets | R0160 | |||||
| The amount equal to the value of net deferred tax assets not available to be deducted at the group level | R0170 | |||||
| Other items approved by supervisory authority as basic own funds not specified above | R0180 | |||||
| Non available own funds related to other own funds items approved by supervisory authority | R0190 | |||||
| Minority interests | R0200 | |||||
| Non-available minority interests to be deducted at group level | R0210 | |||||
| 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 other financial undertakings, including non-regulated undertakings carrying out financial activities | R0230 | |||||
| Where deducted according to art 228 of the Directive 2009/138/EC | R0240 | |||||
| Deductions for participations where there is non-availability of information (Article 229) | R0250 | |||||
| Deduction for participations included via Deduction and Aggregation method (D&A) when a combination of methods are used | R0260 | |||||
| Total of non-available own fund items to be deducted | R0270 | |||||
| Total deductions | R0280 | |||||
| --- | --- | --- | --- | --- | --- | --- |
| Total | Tier 1 - unrestricted | Tier 1 - restricted | Tier 2 | Tier 3 | ||
| C0010 | C0020 | C0030 | C0040 | C0050 | ||
| 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 | |||||
| Non available ancillary own funds to be dedcuted at group level | R0380 | |||||
| Other ancillary own funds | R0390 | |||||
| Total ancillary own funds | R0400 | |||||
| Own funds of other financial sectors | ||||||
| Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies - total | R0410 | |||||
| Institutions for occupational retirement provision | R0420 | |||||
| Non regulated undertakings carrying out financial activities | R0430 | |||||
| Total own funds of other financial sectors | R0440 | |||||
| Own funds when using the D&A, exclusively or in combination with method 1 | ||||||
| Own funds aggregated when using the D&A and combination of method | R0450 | |||||
| Own funds aggregated when using the D&A and combination of method net of IGT | R0460 | |||||
| Total available own funds to meet the consolidated part of the group SCR (excluding own funds from other financial sector and from the undertakings included via D&A ) | R0520 | |||||
| Total available own funds to meet the minimum consolidated group SCR | R0530 | |||||
| Total eligible own funds to meet the consolidated part of the group SCR (excluding own funds from other financial sector and from the undertakings included via D&A ) | R0560 | |||||
| Total eligible own funds to meet the minimum consolidated group SCR | R0570 | |||||
| Minimum consolidated Group SCR | R0610 | |||||
| Ratio of Eligible own funds to Minimum Consolidated Group SCR | R0650 | |||||
| Total eligible own funds to meet the total group SCR (including own funds from other financial sector and from the undertakings included via D&A) | R0660 | |||||
| Total Group SCR | R0680 | |||||
| Ratio of Total Eligible own funds to Total group SCR - ratio including other financial sectors and the undertakings included via D&A | R0690 | |||||
| --- | --- | --- | --- | |||
| 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 | |||||
| Other non available own funds | R0750 | |||||
| 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.25.01.21
Solvency Capital Requirement - for undertakings on Standard Formula
| Basic Solvency Capital Requirement | Basic Solvency Capital Requirement | Gross solvency capital requirement | Simplifications |
|---|---|---|---|
| Basic Solvency Capital Requirement | Basic Solvency Capital Requirement | C0110 | C0120 |
| Market risk | R0010 | ||
| Counterparty default risk | R0020 | ||
| Life underwriting risk | R0030 | ||
| Health underwriting risk | R0040 | ||
| Non-life underwriting risk | R0050 | ||
| Diversification | R0060 | ||
| Intangible asset risk | R0070 | ||
| Basic Solvency Capital Requirement | R0100 |
Basic Solvency Capital Requirement (USP)
| USP | ||
| C0090 | ||
| Life underwriting risk | R0030 | |
| Health underwriting risk | R0040 | |
| Non-life underwriting risk | R0050 |
Calculation of Solvency Capital Requirement
| Value | ||
| C0100 | ||
| Operational risk | R0130 | |
| Loss-absorbing capacity of technical provisions | R0140 | |
| Loss-absorbing capacity of deferred taxes | R0150 | |
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | R0160 | |
| Solvency Capital Requirement excluding capital add-on | R0200 | |
| Capital add-on already set | R0210 | |
| of which, capital add-ons already set - Article 37 (1) Type a | R0211 | |
| of which, capital add-ons already set - Article 37 (1) Type b | R0212 | |
| of which, capital add-ons already set - Article 37 (1) Type c | R0213 | |
| of which, capital add-ons already set - Article 37 (1) Type d | R0214 | |
| Solvency capital requirement | R0220 | |
| Other information on SCR | ||
| Capital requirement for duration-based equity risk sub-module | R0400 | |
| Total amount of Notional Solvency Capital Requirements for remaining part | R0410 | |
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | R0420 | |
| Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | R0430 | |
| Diversification effects due to RFF nSCR aggregation for article 304 | R0440 |
Approach to tax rate
| Yes/No | ||
| C0109 | ||
| Approach based on average tax rate | R0590 |
Calculation of loss absorbing capacity of deferred taxes
| LAC DT | ||
| C0130 | ||
| LAC DT | R0640 | |
| LAC DT justified by reversion of deferred tax liabilities | R0650 | |
| LAC DT justified by reference to probable future taxable economic profit | R0660 | |
| LAC DT justified by carry back, current year | R0670 | |
| LAC DT justified by carry back, future years | R0680 | |
| Maximum LAC DT | R0690 |
S.25.01.22
Solvency Capital Requirement - for groups on Standard Formula
Basic Solvency Capital Requirement
| Gross solvency capital requirement | Simplifications | ||
| C0110 | C0120 | ||
| Market risk | R0010 | ||
| Counterparty default risk | R0020 | ||
| Life underwriting risk | R0030 | ||
| Health underwriting risk | R0040 | ||
| Non-life underwriting risk | R0050 | ||
| Diversification | R0060 | ||
| Intangible asset risk | R0070 | ||
| Basic Solvency Capital Requirement | R0100 |
Basic Solvency Capital Requirement (USP)
| USP | ||
| C0090 | ||
| Life underwriting risk | R0030 | |
| Health underwriting risk | R0040 | |
| Non-life underwriting risk | R0050 |
Calculation of Solvency Capital Requirement
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