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 (Text with EEA relevance)
Modified by
- Commission Implementing Regulation (EU) 2017/2190of 24 November 2017amending and correcting Implementing Regulation (EU) 2015/2452 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report according to Directive 2009/138/EC of the European Parliament and of the Council(Text with EEA relevance), 32017R2190, November 25, 2017
- Commission Implementing Regulation (EU) 2018/1843of 23 November 2018amending Implementing Regulation (EU) 2015/2452 as regards the scope of application of the template for disclosing premiums, claims and expenses by country(Text with EEA relevance), 32018R1843, November 26, 2018
- Commission Implementing Regulation (EU) 2019/2102of 27 November 2019amending Implementing Regulation (EU) 2015/2452 with regard to the disclosure of information used in the calculation of the adjustment for the loss-absorbing capacity of deferred taxes(Text with EEA relevance), 32019R2102, December 10, 2019
(a) for individual disclosure, the currency used for the preparation of the insurance or reinsurance undertaking's financial statements; (b) for group disclosure, the currency used for the preparation of the consolidated financial statements.
(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.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 defined in Annex I of Delegated Regulation (EU) 2015/35; (c) template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country using the valuation and recognition principles used in the undertaking's financial statements, following the instructions set out in section S.05.02 of Annex II; (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 as defined 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 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; (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; (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; (j) template S.25.02.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using the standard formula and a partial internal model, following the instructions set out in section S.25.02 of Annex II; (k) template S.25.03.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using a full internal model, following the instructions set out in section S.25.03 of Annex II; (l) 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; (m) 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.
(a) 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; (b) 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 Directive 2009/138/EC, template S.02.01.02 of Annex I to this Regulation, 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 III 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 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 of Delegated Regulation (EU) 2015/35; (d) template S.05.02.01 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; (e) 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; (f) 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; (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.25.01.22 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; (h) 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.25.02.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using the standard formula and a partial internal model, following the instructions set out in section S.25.02 of Annex III to this Regulation; (i) 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.25.03.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using a full internal model, following the instructions set out in section S.25.03 of Annex III to this Regulation.
| Intangible assets | ||
| Deferred tax assets | ||
| Pension benefit surplus | ||
| Property, plant & equipment held for own use | ||
| Investments (other than assets held for index-linked and unit-linked contracts) | ||
| Property (other than for own use) | ||
| Holdings in related undertakings, including participations | ||
| Equities | ||
| Equities — listed | ||
| Equities — unlisted | ||
| Bonds | ||
| Government Bonds | ||
| Corporate Bonds | ||
| Structured notes | ||
| Collateralised securities | ||
| Collective Investments Undertakings | ||
| Derivatives | ||
| Deposits other than cash equivalents | ||
| Other investments | ||
| Assets held for index-linked and unit-linked contracts | ||
| Loans and mortgages | ||
| Loans on policies | ||
| Loans and mortgages to individuals | ||
| Other loans and mortgages | ||
| Reinsurance recoverables from: | ||
| Non-life and health similar to non-life | ||
| Non-life excluding health | ||
| Health similar to non-life | ||
| Life and health similar to life, excluding health and index-linked and unit-linked | ||
| Health similar to life | ||
| Life excluding health and index-linked and unit-linked | ||
| Life index-linked and unit-linked | ||
| Deposits to cedants | ||
| Insurance and intermediaries receivables | ||
| Reinsurance receivables | ||
| Receivables (trade, not insurance) | ||
| Own shares (held directly) | ||
| Amounts due in respect of own fund items or initial fund called up but not yet paid in | ||
| Cash and cash equivalents | ||
| Any other assets, not elsewhere shown | ||
| Technical provisions — non-life | ||
| Technical provisions — non-life (excluding health) | ||
| TP calculated as a whole | ||
| Best Estimate | ||
| Risk margin | ||
| Technical provisions — health (similar to non-life) | ||
| TP calculated as a whole | ||
| Best Estimate | ||
| Risk margin | ||
| Technical provisions — life (excluding index-linked and unit-linked) | ||
| Technical provisions — health (similar to life) | ||
| TP calculated as a whole | ||
| Best Estimate | ||
| Risk margin | ||
| Technical provisions — life (excluding health and index-linked and unit-linked) | ||
| TP calculated as a whole | ||
| Best Estimate | ||
| Risk margin | ||
| Technical provisions — index-linked and unit-linked | ||
| TP calculated as a whole | ||
| Best Estimate | ||
| Risk margin | ||
| Contingent liabilities | ||
| Provisions other than technical provisions | ||
| Pension benefit obligations | ||
| Deposits from reinsurers | ||
| Deferred tax liabilities | ||
| Derivatives | ||
| Debts owed to credit institutions | ||
| Financial liabilities other than debts owed to credit institutions | ||
| Insurance & intermediaries payables | ||
| Reinsurance payables | ||
| Payables (trade, not insurance) | ||
| Subordinated liabilities | ||
| Subordinated liabilities not in BOF | ||
| Subordinated liabilities in BOF | ||
| Any other liabilities, not elsewhere shown | ||
| Line of Business for: | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | ||
| Gross — Direct Business | ||||||||||
| Gross — Proportional reinsurance accepted | ||||||||||
| Gross — Non-proportional reinsurance accepted | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross — Direct Business | ||||||||||
| Gross — Proportional reinsurance accepted | ||||||||||
| Gross — Non-proportional reinsurance accepted | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross — Direct Business | ||||||||||
| Gross — Proportional reinsurance accepted | ||||||||||
| Gross — Non-proportional reinsurance accepted | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross — Direct Business | ||||||||||
| Gross — Proportional reinsurance accepted | ||||||||||
| Gross — Non- proportional reinsurance accepted | ||||||||||
| Reinsurers'share | ||||||||||
| Net | ||||||||||
| Line of Business for: | Line of business for: | Total | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Legal expenses insurance | Assistance | Miscellaneous financial loss | Health | Casualty | Marine, aviation, transport | Property | |||
| Gross — Direct Business | |||||||||
| Gross — Proportional reinsurance accepted | |||||||||
| Gross — Non-proportional reinsurance accepted | |||||||||
| Reinsurers' share | |||||||||
| Net | |||||||||
| Gross — Direct Business | |||||||||
| Gross — Proportional reinsurance accepted | |||||||||
| Gross — Non-proportional reinsurance accepted | |||||||||
| Reinsurers' share | |||||||||
| Net | |||||||||
| Gross — Direct Business | |||||||||
| Gross — Proportional reinsurance accepted | |||||||||
| Gross — Non-proportional reinsurance accepted | |||||||||
| Reinsurers' share | |||||||||
| Net | |||||||||
| Gross — Direct Business | |||||||||
| Gross — Proportional reinsurance accepted | |||||||||
| Gross — Non- proportional reinsurance accepted | |||||||||
| Reinsurers' share | |||||||||
| Net | |||||||||
| Line of Business for: | 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 | |||
| Gross | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross — Direct Business | ||||||||
| Gross — Proportional reinsurance accepted | ||||||||
| Gross — Non-proportional reinsurance accepted | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross — Direct Business | ||||||||
| Gross — Proportional reinsurance accepted | ||||||||
| Gross — Non-proportional reinsurance accepted | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross — Direct Business | ||||||||
| Gross — Proportional reinsurance accepted | ||||||||
| Gross — Non-proportional reinsurance accepted | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross — Direct Business | ||||||||
| Gross — Proportional reinsurance accepted | ||||||||
| Gross — Non- proportional reinsurance accepted | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Insurance with profit participation | Index-linked and unit-linked insurance | Other life insurance | Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations | Accepted reinsurance | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Contracts without options and guarantees | Contracts with options or guarantees | Contracts without options and guarantees | Contracts with options or guarantees | ||||||||
| 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 | |||||||||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | |||||||||||
| Best estimate minus recoverables from reinsurance/SPV and Finite Re — total | |||||||||||
| Technical Provisions calculated as a whole | |||||||||||
| Best estimate | |||||||||||
| Risk margin | |||||||||||
| Health insurance (direct business) | Annuities stemming from non-life insurance contracts and relating to health insurance obligations | Health reinsurance (reinsurance accepted) | |||||
|---|---|---|---|---|---|---|---|
| Contracts without options and guarantees | Contracts with options or guarantees | ||||||
| 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 | |||||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | |||||||
| Best estimate minus recoverables from reinsurance/SPV and Finite Re — total | |||||||
| Technical Provisions calculated as a whole | |||||||
| Best estimate | |||||||
| Risk margin | |||||||
| 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 | ||
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | ||||||||||
| Premium provisions | ||||||||||
| Gross | ||||||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | ||||||||||
| Net Best Estimate of Premium Provisions | ||||||||||
| Gross | ||||||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | ||||||||||
| Net Best Estimate of Claims Provisions | ||||||||||
| Technical Provisions calculated as a whole | ||||||||||
| Best estimate | ||||||||||
| Risk margin | ||||||||||
| Technical provisions — total | ||||||||||
| Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total | ||||||||||
| Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total | ||||||||||
| Total Non-Life obligation | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Legal expenses insurance | Assistance | Miscellaneous financial loss | Non-proportional health reinsurance | Non-proportional casualty reinsurance | Non-proportional marine, aviation and transport reinsurance | Non-proportional property reinsurance | |||
| Premium provisions | |||||||||
| Gross | |||||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | |||||||||
| Net Best Estimate of Premium Provisions | |||||||||
| Gross | |||||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | |||||||||
| Net Best Estimate of Claims Provisions | |||||||||
| Technical Provisions calculated as a whole | |||||||||
| Best estimate | |||||||||
| Risk margin | |||||||||
| Technical provisions — total | |||||||||
| Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total | |||||||||
| Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total | |||||||||
| Accident year/Underwriting year |
| Technical provisions | ||||||
|---|---|---|---|---|---|---|
| Basic own funds | ||||||
| Eligible own funds to meet Solvency Capital Requirement | ||||||
| Solvency Capital Requirement | ||||||
| Eligible own funds to meet Minimum Capital Requirement | ||||||
| Minimum Capital Requirement |
| Technical provisions | ||||||
|---|---|---|---|---|---|---|
| Basic own funds | ||||||
| Eligible own funds to meet Solvency Capital Requirement | ||||||
| Solvency Capital Requirement |
| Ordinary share capital (gross of own shares) | ||||||
| Share premium account related to ordinary share capital | ||||||
| Initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual-type undertakings | ||||||
| Subordinated mutual member accounts | ||||||
| Surplus funds | ||||||
| Preference shares | ||||||
| Share premium account related to preference shares | ||||||
| Reconciliation reserve | ||||||
| Subordinated liabilities | ||||||
| An amount equal to the value of net deferred tax assets | ||||||
| Other own fund items approved by the supervisory authority as basic own funds not specified above | ||||||
| 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 | ||||||
| Deductions for participations in financial and credit institutions | ||||||
| Unpaid and uncalled ordinary share capital callable on demand | ||||||
| Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand | ||||||
| Unpaid and uncalled preference shares callable on demand | ||||||
| A legally binding commitment to subscribe and pay for subordinated liabilities on demand | ||||||
| Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC | ||||||
| Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC | ||||||
| Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC | ||||||
| Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC | ||||||
| Other ancillary own funds | ||||||
| Total available own funds to meet the SCR | ||||||
| Total available own funds to meet the MCR | ||||||
| Total eligible own funds to meet the SCR | ||||||
| Total eligible own funds to meet the MCR | ||||||
| Excess of assets over liabilities | ||||||
| Own shares (held directly and indirectly) | ||||||
| Foreseeable dividends, distributions and charges | ||||||
| Other basic own fund items | ||||||
| Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds | ||||||
| Expected profits included in future premiums (EPIFP) — Life business | ||||||
| Expected profits included in future premiums (EPIFP) — Non- life business | ||||||
| Ordinary share capital (gross of own shares) | ||||||
| Non-available called but not paid in ordinary share capital at group level | ||||||
| Share premium account related to ordinary share capital | ||||||
| Iinitial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual-type undertakings | ||||||
| Subordinated mutual member accounts | ||||||
| Non-available subordinated mutual member accounts at group level | ||||||
| Surplus funds | ||||||
| Non-available surplus funds at group level | ||||||
| Preference shares | ||||||
| Non-available preference shares at group level | ||||||
| Share premium account related to preference shares | ||||||
| Non-available share premium account related to preference shares at group level | ||||||
| Reconciliation reserve | ||||||
| Subordinated liabilities | ||||||
| Non-available subordinated liabilities at group level | ||||||
| An amount equal to the value of net deferred tax assets | ||||||
| The amount equal to the value of net deferred tax assets not available at the group level | ||||||
| Other items approved by supervisory authority as basic own funds not specified above | ||||||
| Non available own funds related to other own funds items approved by supervisory authority | ||||||
| Minority interests (if not reported as part of a specific own fund item) | ||||||
| Non-available minority interests at group level | ||||||
| Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds | ||||||
| Deductions for participations in other financial undertakings, including non-regulated undertakings carrying out financial activities | ||||||
| whereof deducted according to Article 228 of the Directive 2009/138/EC | ||||||
| Deductions for participations where there is non-availability of information (Article 229) | ||||||
| Deduction for participations included by using D&A when a combination of methods is used | ||||||
| Total of non-available own fund items | ||||||
| Unpaid and uncalled ordinary share capital callable on demand | ||||||
| Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand | ||||||
| Unpaid and uncalled preference shares callable on demand | ||||||
| A legally binding commitment to subscribe and pay for subordinated liabilities on demand | ||||||
| Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC | ||||||
| Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC | ||||||
| Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC | ||||||
| Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC | ||||||
| Non available ancillary own funds at group level | ||||||
| Other ancillary own funds | ||||||
| Credit Institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies | ||||||
| Institutions for occupational retirement provision | ||||||
| Non regulated entities carrying out financial activities | ||||||
| Total own funds of other financial sectors | ||||||
| Own funds aggregated when using the D&A and combination of method | ||||||
| Own funds aggregated when using the D&A and combination of method net of IGT | ||||||
| Total available own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A ) | ||||||
| Total available own funds to meet the minimum consolidated group SCR | ||||||
| Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A ) | ||||||
| Total eligible own funds to meet the minimum consolidated group SCR | ||||||
| Excess of assets over liabilities | ||||||
| Own shares (held directly and indirectly) | ||||||
| Foreseeable dividends, distributions and charges | ||||||
| Other basic own fund items | ||||||
| Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds | ||||||
| Other non available own funds | ||||||
| Expected profits included in future premiums (EPIFP) — Life business | ||||||
| Expected profits included in future premiums (EPIFP) — Non- life business | ||||||
| Market risk | ||||
|---|---|---|---|---|
| Counterparty default risk | ||||
| Life underwriting risk | ||||
| Health underwriting risk | ||||
| Non-life underwriting risk | ||||
| Diversification | ||||
| Intangible asset risk | ||||
| Operational risk | ||||
| Loss-absorbing capacity of technical provisions | ||||
| Loss-absorbing capacity of deferred taxes | ||||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | ||||
| Capital add-on already set | ||||
| Total amount of Notional Solvency Capital Requirement for remaining part | ||||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | ||||
| Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | ||||
| Diversification effects due to RFF nSCR aggregation for article 304 |
| Yes/No | |||
| C0109 | |||
| Approach based on average tax rate | R0590 | ||
| 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 |
| Market risk | ||||
|---|---|---|---|---|
| Counterparty default risk | ||||
| Life underwriting risk | ||||
| Health underwriting risk | ||||
| Non-life underwriting risk | ||||
| Diversification | ||||
| Intangible asset risk | ||||
| Operational risk | ||||
| Loss-absorbing capacity of technical provisions | ||||
| Loss-absorbing capacity of deferred taxes | ||||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | ||||
| Capital add-on already set | ||||
| Capital requirement for duration-based equity risk sub-module | ||||
| Total amount of Notional Solvency Capital Requirements for remaining part | ||||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | ||||
| Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | ||||
| Diversification effects due to RFF nSCR aggregation for article 304 | ||||
| Minimum consolidated group solvency capital requirement | ||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) | ||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies | ||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Institutions for occupational retirement provisions | ||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Capital requirement for non-regulated entities carrying out financial activities | ||||
| Capital requirement for non-controlled participation requirements | ||||
| Capital requirement for residual undertakings | ||||
| SCR for undertakings included via D and A | ||||
| Total undiversified components | |||||
| Diversification | |||||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | |||||
| Capital add-ons already set | |||||
| Amount/estimate of the overall loss-absorbing capacity of technical provisions | |||||
| Amount/estimate of the overall loss-absorbing capacity ot deferred taxes | |||||
| Capital requirement for duration-based equity risk sub-module | |||||
| Total amount of Notional Solvency Capital Requirements for remaining part | |||||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | |||||
| Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios | |||||
| Diversification effects due to RFF nSCR aggregation for article 304 |
| Yes/No | |||
| C0109 | |||
| Approach based on average tax rate | R0590 | ||
| LAC DT | ||
| C0130 | ||
| Amount/estimate of LAC DT | R0640 | |
| Amount/estimate of LAC DT justified by reversion of deferred tax liabilities | R0650 | |
| Amount/estimate of LAC DT justified by reference to probable future taxable economic profit | R0660 | |
| Amount/estimate of LAC DT justified by carry back, current year | R0670 | |
| Amount/estimate of LAC DT justified by carry back, future years | R0680 | |
| Amount/estimate of Maximum LAC DT | R0690 |
| Total undiversified components | |||||
| Diversification | |||||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | |||||
| Capital add-ons already set | |||||
| Amount/estimate of the overall loss-absorbing capacity of technical provisions | |||||
| Amount/estimate of the overall loss-absorbing capacity ot deferred taxes | |||||
| Capital requirement for duration-based equity risk sub-module | |||||
| Total amount of Notional Solvency Capital Requirements for remaining part | |||||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | |||||
| Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios | |||||
| Diversification effects due to RFF nSCR aggregation for article 304 | |||||
| Minimum consolidated group solvency capital requirement | |||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) | |||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies | |||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Institutions for occupational retirement provisions | |||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Capital requirement for non-regulated entities carrying out financial activities | |||||
| Capital requirement for non-controlled participation requirements | |||||
| Capital requirement for residual undertakings | |||||
| SCR for undertakings included via D and A | |||||
| Total undiversified components | ||
| Diversification | ||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC (transitional) | ||
| Capital add-ons already set | ||
| Amount/estimate of the overall loss-absorbing capacity of technical provisions | ||
| Amount/estimate of the overall loss-absorbing capacity ot deferred taxes | ||
| Total amount of Notional Solvency Capital Requirements for remaining part | ||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | ||
| Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios | ||
| Diversification effects due to RFF nSCR aggregation for article 304 |
| Yes/No | |||
| C0109 | |||
| Approach based on average tax rate | R0590 | ||
| LAC DT | ||
| C0130 | ||
| Amount/estimate of LAC DT | R0640 | |
| Amount/estimate of LAC DT justified by reversion of deferred tax liabilities | R0650 | |
| Amount/estimate of LAC DT justified by reference to probable future taxable economic profit | R0660 | |
| Amount/estimate of LAC DT justified by carry back, current year | R0670 | |
| Amount/estimate of LAC DT justified by carry back, future years | R0680 | |
| Amount/estimate of Maximum LAC DT | R0690 |
| Total undiversified components | ||
| Diversification | ||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | ||
| Capital add-ons already set | ||
| Amount/estimate of the overall loss-absorbing capacity of technical provisions | ||
| Amount/estimate of the overall loss-absorbing capacity ot deferred taxes | ||
| Total amount of Notional Solvency Capital Requirements for remaining part | ||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | ||
| Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios | ||
| Diversification effects due to RFF nSCR aggregation for article 304 | ||
| Minimum consolidated group solvency capital requirement | ||
| Capital requirement for other financial sectors (Non-insurance capital requirements) | ||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies | ||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Institutions for occupational retirement provisions | ||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Capital requirement for non-regulated entities carrying out financial activities | ||
| Capital requirement for non-controlled participation requirements | ||
| Capital requirement for residual undertakings |
| MCR | |||||
| Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance) written premiums in the last 12 months | ||||
|---|---|---|---|---|---|
| Medical expense insurance and proportional reinsurance | |||||
| Income protection insurance and proportional reinsurance | |||||
| Workers' compensation insurance and proportional reinsurance | |||||
| Motor vehicle liability insurance and proportional reinsurance | |||||
| Other motor insurance and proportional reinsurance | |||||
| Marine, aviation and transport insurance and proportional reinsurance | |||||
| Fire and other damage to property insurance and proportional reinsurance | |||||
| General liability insurance and proportional reinsurance | |||||
| Credit and suretyship insurance and proportional reinsurance | |||||
| Legal expenses insurance and proportional reinsurance | |||||
| Assistance and proportional reinsurance | |||||
| Miscellaneous financial loss insurance and proportional reinsurance | |||||
| Non-proportional health reinsurance | |||||
| Non-proportional casualty reinsurance | |||||
| Non-proportional marine, aviation and transport reinsurance | |||||
| Non-proportional property reinsurance | |||||
| MCR | |||||
| Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance/SPV) total capital at risk | ||||
|---|---|---|---|---|---|
| Obligations with profit participation — guaranteed benefits | |||||
| Obligations with profit participation — future discretionary benefits | |||||
| Index-linked and unit-linked insurance obligations | |||||
| Other life (re)insurance and health (re)insurance obligations | |||||
| Total capital at risk for all life (re)insurance obligations | |||||
| Linear MCR | ||
|---|---|---|
| SCR | ||
| MCR cap | ||
| MCR floor | ||
| Combined MCR | ||
| Absolute floor of the MCR | ||
| MCR | MCR | |||||||
|---|---|---|---|---|---|---|---|---|
| Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance) written premiums in the last 12 months | Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance) written premiums in the last 12 months | |||||
| Medical expense insurance and proportional reinsurance | ||||||||
| Income protection insurance and proportional reinsurance | ||||||||
| Workers' compensation insurance and proportional reinsurance | ||||||||
| Motor vehicle liability insurance and proportional reinsurance | ||||||||
| Other motor insurance and proportional reinsurance | ||||||||
| Marine, aviation and transport insurance and proportional reinsurance | ||||||||
| Fire and other damage to property insurance and proportional reinsurance | ||||||||
| General liability insurance and proportional reinsurance | ||||||||
| Credit and suretyship insurance and proportional reinsurance | ||||||||
| Legal expenses insurance and proportional reinsurance | ||||||||
| Assistance and proportional reinsurance | ||||||||
| Miscellaneous financial loss insurance and proportional reinsurance | ||||||||
| Non-proportional health reinsurance | ||||||||
| Non-proportional casualty reinsurance | ||||||||
| Non-proportional marine, aviation and transport reinsurance | ||||||||
| Non-proportional property reinsurance | ||||||||
| MCR | MCR | |||||||
|---|---|---|---|---|---|---|---|---|
| Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance/SPV) total capital at risk | Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance/SPV) total capital at risk | |||||
| Obligations with profit participation — guaranteed benefits | ||||||||
| Obligations with profit participation — future discretionary benefits | ||||||||
| Index-linked and unit-linked insurance obligations | ||||||||
| Other life (re)insurance and health (re)insurance obligations | ||||||||
| Total capital at risk for all life (re)insurance obligations | ||||||||
| Linear MCR | |||
| SCR | |||
| MCR cap | |||
| MCR floor | |||
| Combined MCR | |||
| Absolute floor of the MCR | |||
| Notional linear MCR | |||
| Notional SCR excluding add-on (annual or latest calculation) | |||
| Notional MCR cap | |||
| Notional MCR floor | |||
| Notional Combined MCR | |||
| Absolute floor of the notional MCR | |||
| Notional MCR | |||
| C0010/R0030 | Intangible assets | Intangible assets other than goodwill. An identifiable non–monetary asset without physical substance. |
| C0010/R0040 | Deferred tax assets |
|
| C0010/R0050 | Pension benefit surplus | This is the total of net surplus related to employees' pension scheme. |
| C0010/R0060 | Property, plant & equipment held for own use | Tangible assets which are intended for permanent use and property held by the undertaking for own use. It includes also property for own use under construction. |
| C0010/R0070 | Investments (other than assets held for index–linked and unit–linked contracts) | This is the total amount of investments, excluding assets held for index–linked and unit–linked contracts. |
| C0010/R0080 | Property (other than for own use) | Amount of the property, other than for own use. It includes also property under construction other than for own use. |
| C0010/R0090 | Holdings in related undertakings, including participations | |
| C0010/R0100 | Equities | This is the total amount of equities, listed and unlisted. |
| C0010/R0110 | Equities — listed | |
| C0010/R0120 | Equities — unlisted | |
| C0010/R0130 | Bonds | This is the total amount of government bonds, corporate bonds, structured notes and collateralised securities. |
| C0010/R0140 | Government Bonds | Bonds issued by public authorities, whether by central governments, supra–national government institutions, regional governments or local authorities and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States' central government and central banks denominated and funded in the domestic currency of that central government and the central bank, multilateral development banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or international organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee meets the requirements set out in Article 215 of Delegated Regulation (EU) 2015/35. |
| C0010/R0150 | Corporate Bonds | Bonds issued by corporations |
| C0010/R0160 | Structured notes | Hybrid securities, combining a fixed income (return in a form of fixed payments) instrument with a series of derivative components. Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have embedded any categories of derivatives, including Credit Default Swaps ("CDS"), Constant Maturity Swaps ("CMS"), Credit Default Options ("CDOp"). Assets under this category are not subject to unbundling |
| C0010/R0170 | Collateralised securities | Securities whose value and payments are derived from a portfolio of underlying assets. Includes Asset Backed Securities ("ABS"), Mortgage Backed securities ("MBS"), Commercial Mortgage Backed securities ("CMBS"), Collateralised Debt Obligations ("CDO"), Collateralised Loan Obligations ("CLO"), Collateralised Mortgage Obligations ("CMO") |
| C0010/R0180 | Collective Investments Undertakings | Collective investment undertaking' means an undertaking for collective investment in transferable securities ("UCITS") as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council2 or an alternative investment fund ("AIF") as defined in Article 4(1)(a) of Directive 2011/61/EU of the European Parliament and of the Council. |
| C0010/R0190 | Derivatives |
|
| C0010/R0200 | Deposits other than cash equivalents | Deposits other than cash equivalents that cannot be used to make payments until before a specific maturity date and that are not exchangeable for currency or transferable deposits without any kind of significant restriction or penalty. |
| C0010/R0210 | Other investments | Other investments not covered already within investments disclosed above. |
| C0010/R0220 | Assets held for index–linked and unit–linked contracts | Assets held for index–linked and unit–linked contracts (classified in line of business 31 as defined in Annex I of Delegated Regulation (EU) 2015/35). |
| C0010/R0230 | Loans and mortgages | This is the total amount of loans and mortgages, i.e. financial assets created when undertakings lend funds, either with or without collateral, including cash pools. |
| C0010/R0240 | Loans on policies | Loans made to policyholders, collateralised on policies (underlying technical provisions). |
| C0010/R0250 | Loans and mortgages to individuals | Financial assets created when creditors lend funds to debtors — individuals, with collateral or not, including cash pools. |
| C0010/R0260 | Other loans and mortgages | Financial assets created when creditors lend funds to debtors — others, not classifiable in item R0240 or R0250, with collateral or not, including cash pools. |
| C0010/R0270 | Reinsurance recoverables from: | This is the total amount of reinsurance recoverables. It corresponds to the amount of reinsurer share of technical provisions (including Finite Re and SPV). |
| C0010/R0280 | Non–life and health similar to non–life | Reinsurance recoverables in respect of technical provisions for non–life and health similar to non–life. |
| C0010/R0290 | Non–life excluding health | Reinsurance recoverables in respect of technical provisions for non–life business, excluding technical provisions for health– similar to non –life |
| C0010/R0300 | Health similar to non–life | Reinsurance recoverables in respect of technical provisions for health similar to non — life. |
| C0010/R0310 | Life and health similar to life, excluding health and index–linked and unit–linked | Reinsurance recoverable in respect of technical provisions for life and health similar to life, excluding health and index–linked and unit–linked |
| C0010/R0320 | Health similar to life | Reinsurance recoverables in respect of technical provisions for health–similar to life. |
| C0010/R0330 | Life excluding health and index–linked and unit–linked | Reinsurance recoverables in respect of technical provisions for life business, excluding technical provisions health–similar to life techniques and technical provisions for index–linked and unit–linked. |
| C0010/R0340 | Life index–linked and unit–linked | Reinsurance recoverables in respect of technical provisions for life index–linked and unit–linked business. |
| C0010/R0350 | Deposits to cedants | Deposits relating to reinsurance accepted. |
| C0010/R0360 | Insurance and intermediaries receivables | |
| C0010/R0370 | Reinsurance receivables | |
| C0010/R0380 | Receivables (trade, not insurance) | Includes amounts receivables from employees or various business partners (not insurance–related), including public entities. |
| C0010/R0390 | Own shares (held directly) | This is the total amount of own shares held directly by the undertaking. |
| C0010/R0400 | Amounts due in respect of own fund items or initial fund called up but not yet paid in | Value of the amount due in respect of own fund items or initial fund called up but not yet paid in. |
| C0010/R0410 | Cash and cash equivalents | |
| C0010/R0420 | Any other assets, not elsewhere shown | This is the amount of any other assets not elsewhere already included within balance Sheet items. |
| C0010/R0500 | Total assets | This is the overall total amount of all assets. |
| C0010/R0510 | Technical provisions — non–life | |
| C0010/R0520 | Technical provisions — non–life (excluding health) | |
| C0010/R0530 | Technical provisions — non–life (excluding health) — technical provisions calculated as a whole | |
| C0010/R0540 | Technical provisions — non–life (excluding health) — Best estimate | |
| C0010/R0550 | Technical provisions — non–life (excluding health) — Risk margin | |
| C0010/R0560 | Technical provisions — health (similar to non–life) | |
| C0010/R0570 | Technical provisions — health (similar to non — life) — technical provisions calculated as a whole | |
| C0010/R0580 | Technical provisions — health(similar to non –life) — Best estimate | |
| C0010/R0590 | Technical provisions — health (similar to non — life) — Risk margin | |
| C0010/R0600 | Technical provisions — life (excluding index–linked and unit–linked) | |
| C0010/R0610 | Technical provisions — health (similar to life) | |
| C0010/R0620 | Technical provisions — health (similar to life) — technical provisions calculated as a whole | |
| C0010/R0630 | Technical provisions — health (similar to life) — Best estimate | |
| C0010/R0640 | Technical provisions — health (similar to life) — Risk margin | |
| C0010/R0650 | Technical provisions — life (excl. health and index–linked and unit–linked) | |
| C0010/R0660 | Technical provisions — life (excl. health and index–linked and unit–linked) — technical provisions calculated as a whole | |
| C0010/R0670 | Technical provisions — life (excl. health and index–linked and unit–linked) — Best estimate | |
| C0010/R0680 | Technical provisions — life (excl. health and index–linked and unit–linked) — Risk margin | |
| C0010/R0690 | Technical provisions — index–linked and unit–linked | |
| C0010/R0700 | Technical provisions — index–linked and unit–linked — technical provisions calculated as a whole | |
| C0010/R0710 | Technical provisions — index–linked and unit–linked — Best estimate | |
| C0010/R0720 | Technical provisions — index–linked and unit–linked — Risk margin | |
| C0010/R0740 | Contingent liabilities |
|
| C0010/R0750 | Provisions other than technical provisions | |
| C0010/R0760 | Pension benefit obligations | This is the total net obligations related to employees' pension scheme. |
| C0010/R0770 | Deposits from reinsurers | Amounts (e.g. cash) received from reinsurer or deducted by the reinsurer according to the reinsurance contract. |
| C0010/R0780 | Deferred tax liabilities | Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences. |
| C0010/R0790 | Derivatives |
|
| C0010/R0800 | Debts owed to credit institutions | Debts, such as mortgage and loans, owed to credit institutions, excluding bonds held by credit institutions (it is not possible for the undertaking to identify all the holders of the bonds that it issues) and subordinated liabilities. It This shall also include bank overdrafts. |
| C0010/R0810 | Financial liabilities other than debts owed to credit institutions | |
| C0010/R0820 | Insurance and intermediaries payables | |
| C0010/R0830 | Reinsurance payables | |
| C0010/R0840 | Payables (trade, not insurance) | This is the total amount trade payables, including amounts due to employees, suppliers, etc. and not insurance–related, parallel to receivables (trade, not insurance) on asset side; includes public entities. |
| C0010/R0850 | Subordinated liabilities | Subordinated liabilities are debts which rank after other specified debts when undertaking is liquidated. This is the total of subordinated liabilities classified as Basic Own Funds and those that are not included in Basic Own Funds. |
| C0010/R0860 | Subordinated liabilities not in Basic Own Funds | Subordinated liabilities are debts which rank after other specified debts when undertaking is liquidated. Other debts may be even more deeply subordinated. Only subordinated liabilities that are not classified in Basic Own Funds should be presented here. |
| C0010/R0870 | Subordinated liabilities in Basic Own Funds | Subordinated liabilities classified in Basic Own Funds. |
| C0010/R0880 | Any other liabilities, not elsewhere shown | This is the total of any other liabilities, not elsewhere already included in other Balance Sheet items. |
| C0010/R0900 | Total liabilities | This is the overall total amount of all liabilities. |
| C0010/R1000 | Excess of assets over liabilities | This is the total of undertaking's excess of assets over liabilities, valued in accordance with Solvency II valuation basis. Value of the assets minus liabilities. |
| C0010 to C0120/R0110 | Premiums written — Gross — Direct Business | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0010 to C0120/R0120 | Premiums written — Gross — Proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0130 to C0160/R0130 | Premiums written — Gross — Non proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0010 to C0160/R0140 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0010 to C0160/R0200 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0010 to C0120/R0210 | Premiums earned — Gross — Direct business | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance business. |
| C0010 to C0120/R0220 | Premiums earned — Gross — Proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business. |
| C0130 to C0160/R0230 | Premiums earned — Gross — Non proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business. |
| C0010 to C0160/R0240 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0010 to C0160/R0300 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0010 to C0120/R0310 | Claims incurred Gross — Direct business | |
| C0010 to C0120/R0320 | Claims incurred Gross — Proportional reinsurance accepted | |
| C0130 to C0160/R0330 | Claims incurred — Gross — Non proportional reinsurance accepted | |
| C0010 to C0160/R0340 | Claims incurred — Reinsurers' share | |
| C0010 to C0160/R0400 | Claims incurred — Net | |
| C0010 to C0120/R0410 | Changes in other technical provisions — Gross — Direct business | |
| C0010 to C0120/R0420 | Changes in other technical provisions — Gross — Proportional reinsurance accepted | |
| C0130 to C0160/R0430 | Changes in other technical provisions — Gross — Non- proportional reinsurance accepted | |
| C0010 to C0160/R0440 | Changes in other technical provisions — Reinsurers' share | |
| C0010 to C0160/R0500 | Changes in other technical provisions — Net | |
| C0010 to C0160/R0550 | Expenses incurred | All technical expenses incurred by the undertaking during the reporting period, on accrual basis. |
| C0200/R0110–R0550 | Total | Total for different items for all Lines of Business. |
| C0200/R1200 | Other expenses | |
| C0200/R1300 | Total expenses | Amount of all technical expenses |
| C0210 to C0280/R1410 | Premiums written — Gross | |
| C0210 to C0280/R1420 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0210 to C0280/R1500 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0210 to C0280/R1510 | Premiums earned — Gross | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance and reinsurance accepted business. |
| C0210 to C0280/R1520 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0210 to C0280/R1600 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0210 to C0280/R1610 | Claims incurred — Gross | |
| C0210 to C0280/R1620 | Claims incurred — Reinsurers' share | |
| C0210 to C0280/R1700 | Claims incurred — Net | |
| C0210 to C0280/R1710 | Changes in other technical provisions — Gross — Direct business and reinsurance accepted | |
| C0210 to C0280/R1720 | Change in other technical provisions — Reinsurers' share | |
| C0210 to C0280/R1800 | Change in other technical provisions — Net | |
| C0210 to C0280/R1900 | Expenses incurred | All technical expenses incurred by the undertaking during the reporting period, on accrual basis. |
| C0300/R1410–R1900 | Total | Total for different items for all life lines of business. |
| C0300/R2500 | Other expenses | |
| C0300/R2600 | Total expenses | Amount of all technical expenses. |
| C0210 to C0280/R2700 | Total amount of surrenders |
The information, provided by country, shall be completed for the five countries with the biggest amount of gross written premiums in addition to the home country or until reaching 90 % of the total gross written premiums For the direct insurance business for the lines of business "Medical expense", "Income protection", "Workers' compensation", "Fire and other damage to property" and "Credit and suretyship" information shall be disclosed by country where the risk is situated as defined in Article 13 (13) of Directive 2009/138/EC; For direct insurance business for all other lines of business, information shall be disclosed by country where the contract was entered into; For proportional and non–proportional reinsurance information shall be disclosed by country of localisation of the ceding undertaking.
(a) The country where the insurance undertaking is established (home country) when the contract was not sold through a branch or freedom to provide services; (b) The country where the branch is located (host country) when the contract was sold through a branch; (c) The country where the freedom to provide services was notified (host country) when the contract was sold through freedom to provide services. (d) If an intermediary is used or in any other situation, it is a), b) or c) depending on who sold the contract.
| C0020 to C0060/R0010 | Top 5 countries (by amount of gross premiums written) — non–life obligations | Identify the ISO 3166–1 alpha–2 code of the countries being disclosed for the non–life obligations. |
| C0080 to C0140/R0110 | Premiums written — Gross — Direct Business | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0120 | Premiums written — Gross — Proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0130 | Premiums written — Gross — Non proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0140 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0200 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0080 to C0140/R0210 | Premiums earned — Gross — Direct business | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to insurance direct business. |
| C0080 to C0140/R0220 | Premiums earned — Gross — Proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business. |
| C0080 to C0140/R0230 | Premiums earned — Gross — Non proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business. |
| C0080 to C0140/R0240 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0080 to C0140/R0300 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0080 to C0140/R0310 | Claims incurred Gross — Direct business | |
| C0080 to C0140/R0320 | Claims incurred Gross — Proportional reinsurance accepted | |
| C0080 to C0140/R0330 | Claims incurred — Gross — Non proportional reinsurance accepted | |
| C0080 to C0140/R0340 | Claims incurred — Reinsurers' share | |
| C0080 to C0140/R0400 | Claims incurred — Net | |
| C0080 to C0140/R0410 | Changes in other technical provisions — Gross — Direct business | |
| C0080 to C0140/R0420 | Changes in other technical provisions — Gross — Proportional reinsurance accepted | |
| C0080 to C0140/R0430 | Changes in other technical provisions — Gross — Non- proportional reinsurance accepted | |
| C0080 to C0140/R0440 | Changes in other technical provisions — Reinsurers' share | |
| C0080 to C0140/R0500 | Changes in other technical provisions — Net | |
| C0080 to C0140/R0550 | Expenses incurred | All technical expenses incurred by the undertaking during the reporting period, on accrual basis. |
| C0140/R1200 | Other expenses | |
| C0140/R1300 | Total expenses | Amount of all technical expenses corresponding to countries covered by this template. |
| C0160 to C0200/R1400 | Top 5 countries (by amount of gross premiums written) — life obligations | Identify the ISO 3166–1 alpha–2 code of the countries being disclosed for the life obligations. |
| C0220 to C0280/R1410 | Premiums written — Gross | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from gross business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0220 to C0280/R1420 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0220 to C0280/R1500 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0220 to C0280/R1510 | Premiums earned — Gross | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct and reinsurance accepted gross business. |
| C0220 to C0280/R1520 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0220 to C0280/R1600 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0220 to C0280/R1610 | Claims incurred — Gross | |
| C0220 to C0280/R1620 | Claims incurred — Reinsurers' share | |
| C0220 to C0280/R1700 | Claims incurred — Net | |
| C0220 to C0280/R1710 | Changes in other technical provisions — Gross | |
| C0220 to C0280/R1720 | Change in other technical provisions — Reinsurers' share | |
| C0220 to C0280/R1800 | Change in other technical provisions — Net | |
| C0220 to C0280/R1900 | Expenses incurred | All technical expenses incurred by the undertaking during the reporting period, on accrual basis. |
| C0280/R2500 | Other expenses | |
| C0280/R2600 | Total expenses | Amount of all technical expenses corresponding to countries covered by this template. |
"Contracts without options and guarantees" should include the amounts related to contracts without any financial guarantees or contractual options, meaning that the technical provision calculation does not reflect the amount of any financial guarantees or contractual options. Contracts with non–material contractual options or financial guarantees that are not reflected in the technical provisions calculation should also be disclosed in this column; "Contracts with options or guarantees" should include contracts that have either financial guarantees, contractual options, or both as far as the technical provision calculation reflect the existence of those financial guarantees or contractual options.
| C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0010 | Technical provisions calculated as a whole | Amount of Technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0150/R0010 | Technical provisions calculated as a whole — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of technical provisions calculated as a whole for Life other than health insurance, including Unit–Linked. |
| C0210/R0010 | Technical provisions calculated as a whole — Total (Health similar to life insurance) | Total amount of technical provisions calculated as a whole for health SLT. |
| C0020, C0030, C0060, C0090, C0100 to C0140, C0160, C0190, C0200/R0020 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole | Amount of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0150/R0020 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of recoverables from reinsurance/SPV and finite reinsurance ("Finite Re") after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole for Life other than health insurance, including Unit–Linked. |
| C0210/R0020 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole — Total (Health similar to life insurance) | Total amount of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole for Health similar to life insurance. |
| C0020, C0040, C0050, C0070, C0080, C0090, C0100 to C0140, C0170, C0180, C0190, C0200/R0030 | Technical provisions calculated as a sum of BE and RM, Gross Best Estimate | Amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite Re according to Article 77(2) of Directive 2009/138/EC) per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0150/R0030 | Technical provisions calculated as a sum of BE and RM, Gross Best Estimate — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite Re according to Article 77(2) of Directive 2009/138/EC), for Life other than health insurance, including Unit–Linked. |
| C0210/R0030 | Technical provisions calculated as a sum of BE and RM, Gross Best Estimate — Total (Health similar to life insurance) | Total amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite Re according to Article 77(2) of Directive 2009/138/EC), for Health similar to life insurance. |
| C0020, C0040, C0050, C0070, C0080, C0090, C0100 to C0140, C0170, C0180, C0190, C0200/R0040 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | Amount of Recoverables after adjustment for expected losses due to possibility of default of the reinsurer, as defined in Article 81 of Directive 2009/138/EC, including ceded intra group reinsurance, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0150/R0080 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of Recoverables after adjustment for expected losses due to possibility of default of the reinsurer, as defined in article 81 of Directive 2009/138/EC, including ceded intra group reinsurance, for Life other than health insurance, including Unit–Linked. |
| C0210/R0080 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default — Total (Health similar to life insurance) | Total amount of Recoverables after adjustment for expected losses due to possibility of default of the reinsurer, as defined in article 81 of Directive 2009/138/EC, including ceded intra group reinsurance, for Health similar to life insurance. |
| C0020, C0040, C0050, C0070, C0080, C0090, C0100, C0170, C0180, C0190, C0200/R0090 | Best Estimate minus recoverables from reinsurance/SPV and Finite Re | Amount of Best Estimate minus recoverables from reinsurance/SPV per Line of Busines |
| C0150/R0090 | Best Estimate minus recoverables from reinsurance/SPV and Finite Re — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of Best Estimate minus recoverables from reinsurance/SPV and Finite Re, for Life other than health insurance, including Unit–Linked. |
| C0210/R0090 | Best estimate minus recoverables from reinsurance/SPV and Finite Re — Total (Health similar to life insurance) | Total amount of Best estimate minus recoverables from reinsurance/SPV and Finite Re for Health similar to life insurance. |
| C0020, C0030, C0060, C0090, C0100 to C0140, C0160, C0190, C0200/R0100 | Risk Margin | Amount of Risk margin, as defined in Article 77(3) of Directive 2009/138/EC, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0150/R0100 | Risk Margin — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of Risk Margin for Life other than health insurance, includingUnit–Linked. |
| C0210/R0100 | Risk Margin — Total (Health similar to life insurance) | Total amount of Risk Margin for Health similar to life insurance. |
| C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0110 | Technical Provisions calculated as a whole | |
| C0150/R0110 | Technical Provisions calculated as a whole — Total (Life other than health insurance, including Unit–Linked) | |
| C0210/R0110 | Technical Provisions calculated as a whole — Total (Health similar to life insurance) | |
| C0020, C0040, C0050, C0070, C0080, C0090, C0100, C0170, C0180, C0190, C0200/R0120 | Best Estimate | |
| C0150/R0120 | Best Estimate — Total (Life other than health insurance, including Unit–Linked) | |
| C0210/R0120 | Best Estimate — Total (Health similar to life insurance) | |
| C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0130 | Risk Margin | |
| C0150/R0130 | Risk Margin — Total (Life other than health insurance, incl. Unit–Linked) | |
| C0210/R0130 | Risk Margin — Total (Health similar to life insurance) | |
| C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0200 | Technical Provisions — Total | Total amount of Technical Provisions for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| C0150/R0200 | Technical Provisions — Total — Total (Life other than health insurance, including Unit–Linked) | Total amount of Technical Provisions for Life other than health insurance, including Unit–Linked, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| C0210/R0200 | Technical Provisions — Total — Total (Health similar to life insurance) | Total amount of Technical Provisions for Health similar to life insurance, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| ITEM | INSTRUCTIONS | |
|---|---|---|
| C0020 to C0170/R0010 | Technical provisions calculated as a whole | |
| C0180/R0010 | Technical provisions calculated as a whole — Total Non–Life obligation | |
| C0020 to C0170/R0050 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole | The amount of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0180/R0050 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole | The total amount, for all lines of business, of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0020 to C0170/R0060 | Best Estimate of Premium provisions, Gross, total | The amount of best estimate for premium provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business regarding direct and accepted business. |
| C0180/R0060 | Total Non–Life obligations, Best Estimate of Premium provisions, Gross, total | The total amount of best estimate for premium provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance regarding direct and accepted business. |
| C0020 to C0170/R0140 | Best Estimate of Premium provisions, Total recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default — Direct and accepted reinsurance business | The amount of recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default, for each line of business regarding direct business and accepted reinsurance business. |
| C0180/R0140 | Total Non–Life obligations, Best Estimate of Premium provisions, Recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default. | The total amount of Recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default, referred to the best estimate for premium provisions. |
| C0020 to C0170/R0150 | Net best estimate of Premium provisions — Direct and accepted reinsurance business | The amount of net best estimate for premium provisions, for each line of business. |
| C0180/R0150 | Total Non–Life obligations, Net best estimate of Premium provisions | The total amount of net best estimate for premium provisions. |
| C0020 to C0170/R0160 | Best Estimate of Claims Provisions, Gross, Total | The amount of best estimate for Claims Provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business regarding direct and accepted business. |
| C0180/R0160 | Total Non–Life obligations, Best Estimate of Claims Provisions, Gross, total | The total amount of best estimate for Claims Provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance. |
| C0020 to C0170/R0240 | Best Estimate of Claims provisions, Total recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default — Direct and accepted reinsurance business | The amount recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default, for each line of business regarding direct and accepted reinsurance business |
| C0180/R0240 | Total Non–Life obligations, Best Estimate of Claims Provisions, Recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default. | The total amount of Recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default, referred to the Best Estimate for Claims Provisions. |
| C0020 to C0170/R0250 | Net best estimate of Claims provisions — Direct and accepted reinsurance business | The amount of net best estimate for claims provisions, for each line of business regarding direct and accepted reinsurance business. |
| C0180/R0250 | Total Non–Life obligations, Net best estimate of Claims Provisions | The total amount of net Best Estimate for Claims Provisions. |
| C0020 to C0170/R0260 | Total best estimate, Gross — Direct and accepted reinsurance business | The amount of Total gross best estimate, for each line of business regarding direct and accepted reinsurance business. |
| C0180/R0260 | Total Non–Life obligations, Total Best Estimate, Gross | The total amount of Gross Best Estimate (sum of the Premium Provision and Claims Provisions). |
| C0020 to C0170/R0270 | Total best estimate, Net — Direct and accepted reinsurance business | The amount of Total net best estimate, for each line of business regarding direct and accepted reinsurance business. |
| C0180/R0270 | Total Non–Life obligations, Total Best Estimate, Net | The total amount of Net Best Estimate (sum of the Premium Provision and Claims Provisions). |
| C0020 to C0170/R0280 | Technical provisions calculated as a sum of a best estimate and a risk margin — Risk margin | The amount of risk margin, as required by Directive 2009/138/EC (Article 77 (3)). The risk margin is calculated to whole portfolio of (re)insurance obligations and then allocated to each single line of business, regarding direct business and accepted reinsurance business. |
| C0180/R0280 | Total Non–Life obligations, Total risk margin | The total amount of risk margin, as required by Directive 2009/138/EC (Article 77 (3)). |
| C0020 to C0170/R0290 | ||
| C0180/R0290 | ||
| C0020 to C0170/R0300 | ||
| C0180/R0300 | ||
| C0020 to C0170/R0310 | ||
| C0180/R0310 | ||
| C0020 to C0170/R0320 | Technical provisions, Total — Direct and accepted reinsurance business | The total amount of gross technical provisions, for each line of business regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| C0180/R0320 | Total Non–Life obligations, Technical Provision — total | The total amount of gross technical provisions regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| C0020 to C0170/R0330 | Technical provisions, Total — Recoverable from reinsurance contract/SPV and Finite reinsurance, after the adjustment for expected losses due to counterparty default — Direct and accepted reinsurance business | The total amount of recoverable from reinsurance contract/SPV and Finite reinsurance, after the adjustment for expected losses due to counterparty default, for each line of business regarding direct and accepted reinsurance business. |
| C0180/R0330 | Total Non–Life obligations, Recoverable from reinsurance contract/SPV and Finite re, after the adjustment for expected losses due to counterparty default — Direct and accepted reinsurance business | The total amount of recoverable from reinsurance contract/SPV and Finite reinsurance, after the adjustment for expected losses due to counterparty default regarding direct and accepted reinsurance business. |
| C0020 to C0170/R0340 | Technical provisions, Total — Technical provisions minus recoverables from reinsurance/SPV and Finite reinsurance — Direct and accepted reinsurance business | The total amount of net technical provisions, for each line of business regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| C0180/R0340 | Total Non–Life obligations, Technical provisions minus recoverables from reinsurance and SPV — Direct and accepted reinsurance business | The total amount of net technical provisions regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| ITEM | INSTRUCTIONS | |
|---|---|---|
| Z0020 | Accident year or Underwriting year |
|
| C0010 to C0110/ R0100 to R0250 | Gross Claims Paid (non–cumulative) –Triangle | |
| C0170/ R0100 to R0260 | Gross Claims Paid (non-cumulative) — In current year | |
| C0180/ R0100 to R0260 | Gross Claims Paid — Sum of years (cumulative) | Total "Sum of years" contains the sum of all data in rows (sum of all payments referred to the accident/underwriting year), including total. |
| C0200 to C0300/ R0100 to R0250 | Gross undiscounted Best Estimate Claims Provisions — Triangle | |
| C0360/ R0100 to R0260 | Gross Best Estimate Claims Provisions — Year end (discounted data) |
| ITEM | INSTRUCTIONS | |
|---|---|---|
| C0010/R0010 | Amount with LTG measures and transitionals — Technical Provisions | Total amount of gross technical provisions including long term guarantee measures and transitional measures |
| C0030/R0010 | Impact of transitional on technical provisions — Technical provisions | |
| C0050/R0010 | Impact of transitional on interest rate — Technical provisions | |
| C0070/R0010 | Impact of volatility adjustment set to zero — Technical provisions | |
| C0090/R0010 | Impact of matching adjustment set to zero — Technical Provisions | |
| C0010/R0020 | Amount with LTG measures and transitionals — Basic own funds | Total amount of basic own funds calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures |
| C0030/R0020 | Impact of transitional on technical provisions — Basic own funds | |
| C0050/R0020 | Impact of transitional on interest rate — Basic own funds | |
| C0070/R0020 | Impact of volatility adjustment set to zero — Basic own funds | |
| C0090/R0020 | Impact of matching adjustment set to zero — Basic own funds | |
| C0010/R0050 | Amount with LTG measures and transitionals — Eligible own funds to meet SCR | Total amount of eligible own funds to meet SCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures. |
| C0030/R0050 | Impact of transitional on technical provisions — Eligible own funds to meet SCR | |
| C0050/R0050 | Impact of transitional on interest rate — Eligible own funds to meet SCR | |
| C0070/R0050 | Impact of volatility adjustment set to zero — Eligible own funds to meet SCR | |
| C0090/R0050 | Impact of matching adjustment set to zero — Eligible own funds to meet SCR | |
| C0010/R0090 | Amount with LTG measures and transitionals — SCR | Total amount of SCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures |
| C0030/R0090 | Impact of transitional on technical provisions — SCR | |
| C0050/R0090 | Impact of transitional on interest rate — SCR | |
| C0070/R0090 | Impact of volatility adjustment set to zero — SCR | |
| C0090/R0090 | Impact of matching adjustment set to zero — SCR | |
| C0010/R0100 | Amount with LTG measures and transitionals — Eligible own funds to meet MCR | Total amount of eligible own funds to meet MCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures. |
| C0030/R0100 | Impact of transitional on technical provisions — Eligible own funds to meet MCR | |
| C0050/R0100 | Impact of transitional on interest rate — Eligible own funds to meet MCR | |
| C0070/R0100 | Impact of volatility adjustment set to zero — Eligible own funds to meet MCR | |
| C0090/R0100 | Impact of matching adjustment set to zero — Eligible own funds to meet MCR | |
| C0010/R0110 | Amount with LTG measures and transitionals — Minimum Capital Requirement | Total amount of MCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures. |
| C0030/R0110 | Impact of transitional on technical provisions — Minimum Capital Requirement | |
| C0050/R0110 | Impact of transitional on interest rate — Minimum Capital Requirement | |
| C0070/R0110 | Impact of volatility adjustment set to zero — Minimum Capital Requirement | |
| C0090/R0110 | Impact of matching adjustment set to zero — Minimum Capital Requirement |
| R0010/C0010 | Ordinary share capital (gross of own shares) — total | This is the total ordinary share capital, both held directly and indirectly (before deduction of own shares). This is the total ordinary share capital of the undertaking that fully satisfies the criteria for Tier 1 or Tier 2 items. Any ordinary share capital that does not fully satisfy the criteria shall be treated as preference shares capital and classified accordingly notwithstanding their description or designation. |
| R0010/C0020 | Ordinary share capital (gross of own shares) — tier 1 unrestricted | This is the amount of paid up ordinary share capital that meets unrestricted Tier 1 criteria. |
| R0010/C0040 | Ordinary share capital (gross of own shares) — tier 2 | This is the amount of called up ordinary share capital that meets the criteria for Tier 2. |
| R0030/C0010 | Share premium account related to ordinary share capital — total | The total share premium account related to ordinary share capital of the undertaking that fully satisfies the criteria for Tier 1 or Tier 2 items. |
| R0030/C0020 | Share premium account related to ordinary share capital — tier 1 unrestricted | This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 1 unrestricted because it relates to ordinary share capital treated as unrestricted Tier 1. |
| R0030/C0040 | Share premium account related to ordinary share capital — tier 2 | This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 2 because it relates to ordinary share capital treated as Tier 2. |
| R0040/C0010 | Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — total | The initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that fully satisfies the criteria for Tier 1 or Tier 2 items. |
| R0040/C0020 | Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — tier 1 unrestricted | This is the amount of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meets the criteria for Tier 1 unrestricted. |
| R0040/C0040 | Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — tier 2 | This is the amount of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meetsTier 2 criteria. |
| R0050/C0010 | Subordinated mutual member accounts — total | This is the total amount of subordinated mutual member accounts that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items. |
| R0050/C0030 | Subordinated mutual member accounts — tier 1 restricted | This is the amount of subordinated mutual member accounts that meet the criteria for Tier 1 restricted. |
| R0050/C0040 | Subordinated mutual member accounts — tier 2 | This is the amount of subordinated mutual member accounts that meet the criteria for Tier 2. |
| R0050/C0050 | Subordinated mutual member accounts — tier 3 | This is the amount of subordinated mutual member accounts that meet the criteria for Tier 3. |
| R0070/C0010 | Surplus funds — total | This is the total amount of surplus funds that fall under Article 91 (2) of the Directive 2009/138/EC. |
| R0070/C0020 | Surplus funds — tier 1 unrestricted | These are the surplus funds that fall under Article 91 (2) of the Directive 2009/138/EC and that meet the criteria for Tier 1, unrestricted items. |
| R0090/C0010 | Preference shares — total | This is the total amount of preference shares issued by the undertaking that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items. |
| R0090/C0030 | Preference shares — tier 1 restricted | This is the amount of the preference shares issued by the undertaking that meet the criteria for Tier 1 restricted. |
| R0090/C0040 | Preference shares — tier 2 | This is the amount of the preference shares issued by the undertaking that meet the criteria for Tier 2. |
| R0090/C0050 | Preference shares — tier 3 | This is the amount of the preference shares issued by the undertaking that meet the criteria for Tier 3. |
| R0110/C0010 | Share premium account related to preference shares — total | The total share premium account related to preference shares capital of the undertaking that fully satisfies the criteria for Tier 1 restricted, Tier 2 or Tier 3 items. |
| R0110/C0030 | Share premium account related to preference shares — tier 1 restricted | This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 1 restricted items because it relates to preference shares treated as Tier 1 restricted items. |
| R0110/C0040 | Share premium account related to preference shares — tier 2 | This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 2 because it relates to preference shares treated as Tier 2. |
| R0110/C0050 | Share premium account related to preference shares — tier 3 | This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 3 because it relates to preference shares treated as Tier 3. |
| R0130/C0010 | Reconciliation reserve — total | The total reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation according to Article 75 of Directive 2009/138/EC. |
| R0130/C0020 | Reconciliation reserve — tier 1 unrestricted | The reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation according to Directive 2009/138/EC. |
| R0140/C0010 | Subordinated liabilities — total | This is the total amount of subordinated liabilities issued by the undertaking. |
| R0140/C0030 | Subordinated liabilities — tier 1 restricted | This is the amount of subordinated liabilities issued by the undertaking that meet the criteria for Tier 1 restricted items. |
| R0140/C0040 | Subordinated liabilities — tier 2 | This is the amount of subordinated liabilities issued by the undertaking that meet the criteria for Tier 2. |
| R0140/C0050 | Subordinated liabilities — tier 3 | This is the amount of subordinated liabilities issued by the undertaking that meet the criteria for Tier 3. |
| R0160/C0010 | An amount equal to the value of net deferred tax assets — total | This is the total amount of net deferred tax assets of the undertaking. |
| R0160/C0050 | An amount equal to the value of net deferred tax assets — tier 3 | This is the amount of net deferred tax assets of the undertaking that meet the tier 3 classification criteria. |
| R0180/C0010 | Other own fund items approved by the supervisory authority as basic own funds not specified above | This is the total of basic own fund items not identified above and that received supervisory approval. |
| R0180/C0020 | Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 1 unrestricted | This is the amount of basic own fund items not identified above that meet Tier 1 unrestricted criteria and that received supervisory approval. |
| R0180/C0030 | Other own fund items approved by the supervisory authority as basic own funds not specified above — Tier 1 restricted | This is the amount of basic own fund items not identified above which meet the criteria for Tier 1, restricted items and that received supervisory approval. |
| R0180/C0040 | Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 2 | This is the amount of basic own fund items not identified above that meet the criteria for Tier 2 and that received supervisory approval. |
| R0180/C0050 | Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 3 | This is the amount of basic own fund items not identified above that meet the criteria for Tier 3 and that received supervisory approval. |
| R0220/C0010 | Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds — total |
|
| R0230/C0010 | Deduction for participations in financial and credit institutions — total | This is the total deduction for participations in financial and credit institutions in accordance with Article 68 of Delegated Regulation (EU) 2015/35 |
| R0230/C0020 | Deduction for participations in financial and credit institutions — tier 1 unrestricted | This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 1unrestricted in accordance with Article 68 of Delegated Regulation (EU) 2015/35. |
| R0230/C0030 | Deduction for participations in financial and credit institutions — tier 1 restricted | This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 1 restricted in accordance with Article 68 of Delegated Regulation (EU) 2015/35. |
| R0230/C0040 | Deduction for participations in financial and credit institutions — tier 2 | This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 2 in accordance with Article 68 of Delegated Regulation (EU) 2015/35. |
| R0230/C0050 | Deductions for participations in financial and credit institutions — tier 3 | This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 3 in accordance with article 68 of Delegated Regulation (EU) 2015/35. |
| R0290/C0010 | Total basic own funds after deductions | This is the total amount of basic own fund items after deductions. |
| R0290/C0020 | Total basic own funds after deductions — tier 1 unrestricted | This is the amount of basic own fund items after deductions that meet the criteria for Tier 1 unrestricted items. |
| R0290/C0030 | Total basic own funds after deductions — tier 1 restricted | This is the amount of basic own fund items after adjustments that meet the criteria for Tier 1 restricted items. |
| R0290/C0040 | Total basic own funds after deductions — tier 2 | This is the amount of basic own fund items after adjustments that meet the criteria for Tier 2. |
| R0290/C0050 | Total basic own funds after deductions — tier 3 | This is the amount of basic own fund items after adjustments that meet the criteria for Tier 3. |
| R0300/C0010 | Unpaid and uncalled ordinary share capital callable on demand — total | This is the total amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand. |
| R0300/C0040 | Unpaid and uncalled ordinary share capital callable on demand — tier 2 | This is the amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2. |
| R0310/C0010 | Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand–total | This is the total amount of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand. |
| R0310/C0040 | Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings, callable on demand — tier 2 | This is the amount of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2. |
| R0320/C0010 | Unpaid and uncalled preference shares callable on demand — total | This is the total amount of preference shares that have not been called up or paid up but that are callable on demand. |
| R0320/C0040 | Unpaid and uncalled preference shares callable on demand — tier 2 | This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 2. |
| R0320/C0050 | Unpaid and uncalled preference shares callable on demand — tier 3 | This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 3 |
| R0330/C0010 | A legally binding commitment to subscribe and pay for subordinated liabilities on demand — total | This is the total amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand. |
| R0330/C0040 | A legally binding commitment to subscribe and pay for subordinated liabilities on demand — tier 2 | This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 2. |
| R0330/C0050 | A legally binding commitment to subscribe and pay for subordinated liabilities on demand — tier 3 | This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 3. |
| R0340/C0010 | Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC– total | This is the total amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0340/C0040 | Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC– tier 2 | This is the amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC that meet the criteria for Tier 2. |
| R0350/C0010 | Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC– total | This is the total amount of letters of credit and guarantees that satisfy criteria for Tier 2 or Tier 3, other than those that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0350/C0040 | Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC — tier 2 | This is the amount of letters of credit and guarantees that meet the criteria for Tier 2, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0350/C0050 | Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC– tier 3 | This is the amount of letters of credit and guarantees that meet the criteria for Tier 3, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC . |
| R0360/C0010 | Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC– total | This is the total amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months. |
| R0360/C0040 | Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 2 | This is the amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months. |
| R0370/C0010 | Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC | This is the total amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions, within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Directive 2009/138/EC. |
| R0370/C0040 | Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 2 | This is the amount of any future claims which mutual or mutual–type associations of with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0370/C0050 | Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 3 | This is the amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Framework Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0390/C0010 | Other ancillary own funds — total | This is the total amount of other ancillary own funds. |
| R0390/C0040 | Other ancillary own funds — tier 2 | This is the amount of other ancillary own funds that meet criteria for Tier 2. |
| R0390/C0050 | Other ancillary own funds — tier 3 | This is the amount of other ancillary own funds that meet criteria for Tier 3. |
| R0400/C0010 | Total ancillary own funds | This is the total amount of ancillary own fund items. |
| R0400/C0040 | Total ancillary own funds tier 2 | This is the amount of ancillary own fund items that meet the criteria for Tier 2. |
| R0400/C0050 | Total ancillary own funds — tier 3 | This is the amount of ancillary own fund items that meet the criteria for Tier 3. |
| R0500/C0010 | Total available own funds to meet the SCR | This is the sum of all basic own fund items and ancillary own fund items that meet the tier 1, tier 2 and tier 3 criteria and that are therefore available to meet the SCR. |
| R0500/C0020 | Total available own funds to meet the SCR — tier 1 unrestricted | This the sum of all basic own fund items that meet the criteria to be included in Tier 1 unrestricted items and that are therefore available to meet the SCR. |
| R0500/C0030 | Total available own funds to meet the SCR — tier 1 restricted | This the sum of all basic own fund items that meet the criteria to be included in Tier 1 restricted items and that are therefore available to meet the SCR. |
| R0500/C0040 | Total available own funds to meet the SCR — tier 2 | This is the sum of all basic own fund items, after adjustments, and ancillary own fund items that meet the criteria to be included in Tier 2 and that are therefore available to meet the SCR. |
| R0500/C0050 | Total available own funds to meet the SCR — tier 3 | This is the sum of all basic own fund items, after adjustments, and ancillary own fund items that meet the criteria to be included in Tier 3 and that are therefore available to meet the SCR. |
| R0510/C0010 | Total available own funds to meet the MCR | This is the sum of all basic own fund items, after adjustments, that meet the tier 1 and tier 2 criteria and that are therefore available to meet the MCR. |
| R0510/C0020 | Total available own funds to meet the MCR — tier 1 unrestricted | This is the sum of all basic own fund items, after adjustments, that meet the criteria to be included in Tier 1 unrestricted items and that are therefore available to meet the MCR. |
| R0510/C0030 | Total available own funds to meet the MCR — tier 1 restricted | This is the sum of all basic own fund items, after adjustments, that meet the criteria to be included in Tier 1 restricted items and that are therefore available to meet the MCR. |
| R0510/C0040 | Total available own funds to meet the MCR — tier 2 | This is the sum of all basic own fund items, after adjustments, that meet the criteria to be included in Tier 2 and that are therefore available to meet the MCR. |
| R0540/C0010 | Total eligible own funds to meet the SCR | This is the total amount of available own funds that are eligible to cover the solvency capital requirement ("SCR"). |
| R0540/C0020 | Total eligible own funds to meet the SCR — tier 1 unrestricted | This is the amount of unrestricted Tier 1 own fund items that are eligible to meet the SCR. |
| R0540/C0030 | Total eligible own funds to meet the SCR — tier 1 restricted | This is the amount of restricted Tier 1 own fund items that are eligible to meet the SCR. |
| R0540/C0040 | Total eligible own funds to meet the SCR — tier 2 | This is the amount of Tier 2 own fund items that are eligible to meet the SCR. |
| R0540/C0050 | Total eligible own funds to meet the SCR — tier 3 | This is the amount of Tier 3 own fund items that are eligible to meet the SCR. |
| R0550/C0010 | Total eligible own funds to meet the MCR | This is the total amount of own fund items that are eligible to meet the MCR. |
| R0550/C0020 | Total eligible own funds to meet the MCR — tier 1 unrestricted | This is the amount of unrestricted Tier 1 own fund items that are eligible to meet the MCR. |
| R0550/C0030 | Total eligible own funds to meet the MCR — tier 1 restricted | This is the amount of restricted Tier 1 own fund items that are eligible to meet the MCR. |
| R0550/C0040 | Total eligible own funds to meet the MCR — tier 2 | This is the amount of Tier 2 basic own fund items that are eligible to meet the MCR. |
| R0580/C0010 | SCR | This is the total SCR of the undertaking as a whole and shall correspond to the SCR disclosed on the relevant SCR template. |
| R0600/C0010 | MCR | This is the MCR of the undertaking and shall correspond to the total MCR disclosed in the relevant MCR template. |
| R0620/C0010 | Ratio of eligible own funds to SCR | This is the solvency ratio calculated as the total eligible own funds to meet the SCR divided by the SCR amount. |
| R0640/C0060 | Ratio of eligible own funds to MCR | This is the MCR ratio calculated as the total eligible own funds to meet the MCR divided by the MCR amount. |
| R0700/C0060 | Excess of assets over liabilities | This is the excess of assets over liabilities as disclosed in the Solvency 2 balance sheet. |
| R0710/C0060 | Own shares (held directly and indirectly) | This is the amount of own shares held by the undertaking, both directly and indirectly. |
| R0720/C0060 | Foreseeable dividends, distributions and charges | These are the dividends, distributions and charges foreseeable by the undertaking. |
| R0730/C0060 | Other basic own fund items | These are the basic own fund items included in points (a)(i) to (v) of Article 69, Article 72(a) and Article 76(a), as well as those basic own fund items approved by the supervisory authority in accordance with Article 79 of the Delegated Regulation (EU) 2015/35. |
| R0740/C0060 | Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds | This is the total amount of the adjustment to the reconciliation reserve due to the existence of restricted own fund items in respect of ring–fenced funds and matching portfolios. |
| R0760/C0060 | Reconciliation reserve — total | This the reconciliation reserve of the undertaking, before deduction for participations in other financial sector as foreseen in Article 68 of Delegated Regulation (EU) 2015/35. |
| R0770/C0060 | Expected profits included in future premiums (EPIFP) — Life business | The reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount for the life business of the undertaking. |
| R0780/C0060 | Expected profits included in future premiums (EPIFP) — Non– life business | The reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount for the non–life business of the undertaking. |
| R0790/C0060 | Total Expected profits included in future premiums (EPIFP) | This is the total amount calculated as expected profits included in future premiums. |
| R0010–R0050/ C0110 | Gross solvency capital requirement | |
| R0060/C0110 | Gross solvency capital requirement Diversification | |
| R0070/C0110 | Gross solvency capital requirement Intangible assets risk | The future discretionary benefits according to Article 205 of the Delegated Regulation (EU) 2015/35 for intangible assets risk is zero under standard formula. |
| R0100/C0110 | Gross solvency capital requirement — Basic Solvency Capital Requirement | |
| R0030/C0090 | USP — Life underwriting risk |
|
| R0040/C0090 | USP — Health underwriting risk |
|
| R0050/C0090 | USP — Non life underwriting risk |
|
| R0010, R0030, R0040, R0050/C0120 | Simplifications | |
| R0130/C0100 | Operational risk | Amount of the capital requirements for operational risk module as calculated using the standard formula. |
| R0140/C0100 | Loss–absorbing capacity of technical provisions | Amount of the adjustment for loss–absorbing capacity of technical provisions calculated according to the standard formula. This amount should be disclosed as a negative value. |
| R0150/C0100 | Loss–absorbing capacity of deferred taxes | |
| R0160/C0100 | Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be disclosed only during the transitional period. |
| R0200/C0100 | Solvency capital requirement excluding capital add–on | Amount of the total diversified SCR before any capital add–on. |
| R0210/C0100 | Capital add–on already set | |
| R0220/C0100 | Solvency capital requirement | Amount of the Solvency Capital Requirement. |
| R0400/C0100 | Capital requirement for duration–based equity risk sub–module | Amount of the capital requirement for duration–based equity risk sub–module. |
| R0410/C0100 | Total amount of notional Solvency Capital Requirements for remaining part | Amount of the notional SCRs of remaining part when undertaking has RFF. |
| R0420/C0100 | Total amount of Notional Solvency Capital Requirements for ring fenced funds | Amount of the sum of notional SCRs of all ring–fenced funds when undertaking has RFF (other than those related to business operated in accordance with article 4 of Directive 2003/41/EC (transitional)). |
| R0430/C0100 | Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | Amount of the sum of notional SCRs of all matching adjustment portfolios. |
| R0440/C0100 | Diversification effects due to RFF nSCR aggregation for article 304 | |
| R0590/C0109 | Approach based on average tax rate | |
| R0640/C0130 | LAC DT | Amount of loss-absorbing capacity of deferred taxes, as defined in Article 207 of Delegated Regulation (EU) 2015/35. The LAC amount of this cell should be the same as the value in the cell R0150/C0100 in S.25.01. |
| R0650/C0130 | LAC DT justified by reversion of deferred tax liabilities | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35 justified by reversion of deferred tax liabilities |
| R0660/C0130 | LAC DT justified by reference to probable future taxable economic profit | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35 justified by reference to probable future taxable economic profit |
| R0670/C0130 | LAC DT justified by carry back, current year | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of the losses allocated to the next year. |
| R0680/C0130 | LAC DT justified by carry back, future years | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of losses allocated to the years after next year. |
| R0690/C0130 | Maximum LAC DT | Maximal amount of LAC DT that could be available, before the assessment whether the increase in net deferred tax assets can be used for the purposes of the adjustment, as provided for in Article 207(2) of Delegated Regulation (EU) 2015/35 |
| C0010 | Unique number of component |
|
| C0020 | Components description | |
| C0030 | Calculation of the Solvency Capital Requirement | |
| C0060 | Consideration of the future management actions regarding technical provisions and/or deferred taxes |
|
| C0070 | Amount modelled | For each component this cell represents the amount calculated according to the partial internal model. Therefore, the amount calculated with the Standard Formula should be the difference between the amounts disclosed in C0040 and C0060. |
| C0090 | USP |
|
| C0120 | Simplifications | |
| R0110/C0100 | Total of undiversified components | Sum of all components. |
| R0060/C0100 | Diversification | |
| R0160/C0100 | Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be disclosed only during the transitional period. |
| R0200/C0100 | Solvency capital requirement, excluding capital add–ons | Amount of the total diversified SCR before any capital add–on. |
| R0210/C0100 | Capital add–ons | |
| R0220/C0100 | Solvency Capital Requirement | Overall capital requirement including capital add–ons. |
| R0300/C0100 | Amount/Estimate of the overall loss–absorbing capacity of technical provisions | Amount/Estimate of the overall adjustment for loss–absorbing capacity of technical provisions, including the part embedded in the components and the part disclosed as a single component. This amount shall be disclosed as a negative amount. |
| R0310/C0100 | Amount/Estimate of the loss absorbing capacity for deferred taxes | Amount/Estimate of the overall adjustment for loss–absorbing capacity for deferred taxes, including the part embedded in the components and the part disclosed as a single component. This amount shall be disclosed as a negative amount. |
| R0400/C0100 | Capital requirement for duration–based equity risk sub–module | Amount of the capital requirement for duration–based equity risk sub–module. |
| R0410/C0100 | Total amount of notional Solvency Capital Requirements for remaining part | Amount of the notional SCRs of remaining part when undertaking has RFF. |
| R0420/C0100 | Total amount of Notional Solvency Capital Requirements for ring fenced funds | Amount of the sum of notional SCRs of all ring–fenced funds when undertaking has RFF (other than those related to business operated in accordance with Article 4 of Directive 2003/41/EC (transitional)). |
| R0430/C0100 | Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | |
| R0440/C0100 | Diversification effects due to RFF nSCR aggregation for article 304 | |
| R0590/C0109 | Approach based on average tax rate | |
| R0640/C0130 | Amount/estimate of LAC DT | Amount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35. The LAC amount of this cell should be the same as the value in the cell R0310/C0100 in S.25.02. |
| R0650/C0130 | Amount/estimate of LAC DT justified by reversion of deferred tax liabilities | Amount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reversion of deferred tax liabilities |
| R0660/C0130 | Amount/estimate of LAC DT justified by reference to probable future taxable economic profit | Amount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reference to probable future taxable economic profit |
| R0670/C0130 | Amount/estimate of LAC DT justified by carry back, current year | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of the losses allocated to the next year. |
| R0680/C0130 | Amount/estimate of LAC DT justified by carry back, future years | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of losses allocated to the years after next year. |
| R0690/C0130 | Amount/estimate of Maximum LAC DT | Maximal amount of loss-absorbing capacity of deferred taxes that could be available, before the assessment whether the increase in net deferred tax assets can be used for the purposes of the adjustment, as provided for in Article 207(2) of Delegated Regulation (EU) 2015/35 |
| C0010 | Unique number of component | |
| C0020 | Components description | |
| C0030 | Calculation of the Solvency Capital Requirement | |
| R0110/C0100 | Total of undiversified components | Sum of all components. |
| R0060/C0100 | Diversification | |
| R0160/C0100 | Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is disclosed only during the transitional period. |
| R0200/C0100 | Solvency capital requirement, excluding capital add–on | Amount of the total diversified SCR before any capital add–on. |
| R0210/C0100 | Capital add–ons | |
| R0220/C0100 | Solvency capital requirement | Amount of total SCR calculated using full internal model. |
| R0300/C0100 | Amount/estimate of the overall loss–absorbing capacity of technical provisions | Amount/Estimate of the overall adjustment for loss–absorbing capacity of technical provisions, including the part embedded in each component and the part disclosed as a single component. |
| R0310/C0100 | Amount/estimate of the overall loss–absorbing capacity of deferred taxes | Amount/Estimate of the overall adjustment for loss–absorbing capacity for deferred taxes, including the part embedded in each component and the part disclosed as a single component. |
| R0410/C0100 | Total amount of notional Solvency Capital Requirements for remaining part | Amount of the notional SCRs of remaining part when undertaking has RFF. |
| R0420/C0100 | Total amount of Notional Solvency Capital Requirements for ring fenced funds | Amount of the sum of notional SCRs of all ring–fenced funds when undertaking has RFF (other than those related to business operated in accordance with article 4 of Directive 2003/41/EC (transitional)). |
| R0430/C0100 | Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | Amount of the sum of notional SCRs of all matching adjustment portfolios. |
| R0440/C0100 | Diversification effects due to RFF nSCR aggregation for article 304 | |
| R0590/C0109 | Approach based on average tax rate | |
| R0640/C0130 | Amount/estimate of LAC DT | Amount/estimate of loss-absorbing capacity of deferred taxes, as defined in Article 207 of Delegated Regulation (EU) 2015/35. The LAC amount of this cell should be the same as the value in the cell R0310/C0100 in S.25.02. |
| R0650/C0130 | Amount/estimate of LAC DT justified by reversion of deferred tax liabilities | Amount/estimate of loss-absorbing capacity of deferred taxes, as calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reversion of deferred tax liabilities |
| R0660/C0130 | Amount/estimate of LAC DT justified by reference to probable future taxable economic profit | Amount/estimate of loss-absorbing capacity of deferred taxes, as calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reference to probable future taxable economic profit |
| R0670/C0130 | Amount/estimate of LAC DT justified by carry back, current year | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of the losses allocated to the next year. |
| R0680/C0130 | Amount/estimate of LAC DT justified by carry back, future years | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of losses allocated to the years after next year. |
| R0690/C0130 | Amount/estimate of Maximum LAC DT | Maximal amount of loss-absorbing capacity of deferred taxes that could be available, before the assessment whether the increase in net deferred tax assets can be used for the purposes of the adjustment as provided for in Article 207(2) of Delegated Regulation (EU) 2015/35 |
| C0010/R0010 | Linear formula component for non–life insurance and reinsurance obligations — MCR | This is the linear formula component for non–life insurance and reinsurance obligations calculated in accordance with article 250 of Delegated Regulation (EU) 2015/35. |
| C0020/R0020 | Medical expense insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for medical expense insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0020 | Medical expense insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for medical expense insurance and proportional reinsurance, during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0030 | Income protection insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for income protection insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0030 | Income protection insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for income protection insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0040 | Workers' compensation insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for workers' compensation insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0040 | Workers' compensation insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for workers' compensations insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0050 | Motor vehicle liability insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for motor vehicle liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0050 | Motor vehicle liability insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for motor vehicle liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0060 | Other motor insurance and proportional reinsurance — net(of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for other motor insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0060 | Other motor insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for other motor insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0070 | Marine, aviation and transport insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for marine, aviation and transport insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0070 | Marine, aviation and transport insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for marine, aviation and transport insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0080 | Fire and other damage to property insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for fire and other damage to property insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0080 | Fire and other damage to property insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for fire and other damage to property insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0090 | General liability insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for general liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0090 | General liability insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for general liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0100 | Credit and suretyship insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for credit and suretyship insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0100 | Credit and suretyship insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for credit and suretyship insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0110 | Legal expenses insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for legal expenses insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0110 | Legal expenses insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for legal expenses insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0120 | Assistance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for assistance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0120 | Assistance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for assistance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0130 | Miscellaneous financial loss insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for miscellaneous financial loss insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0130 | Miscellaneous financial loss insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for miscellaneous financial loss insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0140 | Non–proportional health reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for non–proportional health reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0140 | Non–proportional health reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for non–proportional health reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0150 | Non–proportional casualty reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for non–proportional casualty reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0150 | Non–proportional casualty reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for non–proportional casualty reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0160 | Non–proportional marine, aviation and transport reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for non–proportional marine, aviation and transport reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0160 | Non–proportional marine, aviation and transport reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for non–proportional marine, aviation and transport reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0170 | Non–proportional property reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for non–proportional property reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0170 | Non–proportional property reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for non–proportional property reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0040/R0200 | Linear formula component for life insurance and reinsurance obligations — MCR | This is the result of the linear formula component for life insurance or reinsurance obligations calculated in accordance with article 251 of Delegated Regulation (EU) 2015/35. |
| C0050/R0210 | Obligations with profit participation — guaranteed benefits — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions without a risk margin in relation to guaranteed benefits for life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero and technical provisions without a risk margin for reinsurance obligations where the underlying life insurance obligations include profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0050/R0220 | Obligations with profit participation — future discretionary benefits — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions without a risk margin in relation to future discretionary benefits for life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0050/R0230 | Index–linked and unit–linked insurance obligations — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions without a risk margin for index–linked and unit–linked life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0050/R0240 | Other life (re)insurance and health (re)insurance obligations — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole | |
| C0060/R0250 | Total capital at risk for all life (re)insurance obligations — Net (of reinsurance/SPV) total capital at risk | These are the total capital at risk, being the sum in relation to all contracts that give rise to life insurance or reinsurance obligations of the capital at risk of the contracts. |
| C0070/R0300 | Overall MCR calculation — Linear MCR | The linear Minimum Capital Requirement shall equal to the sum of the MCR linear formula component for non–life insurance and reinsurance and the MCR linear formula component for life insurance and reinsurance obligations calculated in accordance with article 249 of Delegated Regulation (EU) 2015/35. |
| C0070/R0310 | Overall MCR calculation — SCR | This is the latest SCR to be calculated and reported in accordance with articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the SCR has been recalculated (e.g. due to a change in risk profile), including capital add on. Undertakings using internal model or partial internal model to calculate the SCR should refer to the relevant SCR, except where under Article 129 (3) of Directive 2009/138/EC the national supervisory authority requires a reference to the standard formula. |
| C0070/R0320 | Overall MCR calculation — MCR cap | This is calculated as 45 % of the SCR including any capital add–on in accordance with Art 129 (3) of the Directive 2009/138/EC. |
| C0070/R0330 | Overall MCR calculation — MCR floor | This is calculated as 25 % of the SCR including any capital add–on in accordance with Art 129 (3) of the Directive 2009/138/EC. |
| C0070/R0340 | Overall MCR calculation — Combined MCR | This is the result of the formula component calculated in accordance with article 248 (2) of Delegated Regulation (EU) 2015/35. |
| C0070/R0350 | Overall MCR calculation — | This is calculated as defined in Art 129(1) d of Directive 2009/138/EC. |
| C0070/R0400 | Minimum Capital Requirement | This is the result of the formula component calculated in accordance with article 248 (1) of Delegated Regulation (EU) 2015/35. |
| C0010/R0010 | Linear Formula component for non–life insurance and reinsurance obligations –MCR | This is the linear formula component for non–life insurance and reinsurance obligations relating to non–life insurance or reinsurance activities calculated in accordance with article 252 (4) and (5) of Delegated Regulation (EU) 2015/35. |
| C0020/R0010 | Linear Formula component for non–life insurance and reinsurance obligations –MCR | This is the linear formula component for non–life insurance and reinsurance obligations relating to life insurance or reinsurance activities calculated in accordance with article 252 (9) and (10) of Delegated Regulation (EU) 2015/35. |
| C0030/R0020 | Medical expense insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for medical expense insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0020 | Medical expense insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for medical expense insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0020 | Medical expense insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for medical expense insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0020 | Medical expense insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for medical expense insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0030 | Income protection insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for income protection insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0030 | Income protection insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for income protections insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0030 | Income protection insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for income protection insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0030 | Income protection insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for income protections insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0040 | Workers' compensation insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for workers' compensation insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0040 | Workers' compensation insurance and proportional reinsurance– Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for workers' compensations insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0040 | Workers' compensation insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for workers' compensation insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0040 | Workers' compensation insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for workers' compensations insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0050 | Motor vehicle liability insurance and proportional reinsurance– Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for motor vehicle liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0050 | Motor vehicle liability insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for motor vehicle liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0050 | Motor vehicle liability insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for motor vehicle liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0050 | Motor vehicle liability insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for motor vehicle liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0060 | Other motor insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for other motor insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0060 | Other motor insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for other motor insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0060 | Other motor insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for other motor insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0060 | Other motor insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for other motor insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0070 | Marine, aviation and transport insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for marine, aviation and transport insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0070 | Marine, aviation and transport insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for marine, aviation and transport insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0070 | Marine, aviation and transport insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for marine, aviation and transport insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0070 | Marine, aviation and transport insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for marine, aviation and transport insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0080 | Fire and other damage to property insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for fire and other damage to property insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0080 | Fire and other damage to property insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for fire and other damage to property insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0080 | Fire and other damage to property insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for fire and other damage to property insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0080 | Fire and other damage to property insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for fire and other damage to property insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0090 | General liability insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for general liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0090 | General liability insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for general liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0090 | General liability insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for general liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0090 | General liability insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for general liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0100 | Credit and suretyship insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for credit and suretyship insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0100 | Credit and suretyship insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for credit and suretyship insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0100 | Credit and suretyship insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for credit and suretyship insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0100 | Credit and suretyship insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for credit and suretyship insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0110 | Legal expenses insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for legal expenses insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0110 | Legal expenses insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for legal expenses insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0110 | Legal expenses insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for legal expenses insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0110 | Legal expenses insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for legal expenses insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0120 | Assistance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for assistance and its proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0120 | Assistance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for assistance and its proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0120 | Assistance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for assistance and its proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0120 | Assistance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for assistance and its proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0130 | Miscellaneous financial loss insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for miscellaneous financial loss insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0130 | Miscellaneous financial loss insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for miscellaneous financial loss insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0130 | Miscellaneous financial loss insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for miscellaneous financial loss insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0130 | Miscellaneous financial loss insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for miscellaneous financial loss insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0140 | Non–proportional health reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for non–proportional health reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0140 | Non–proportional health reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for non–proportional health reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0140 | Non–proportional health reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for non–proportional health reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0140 | Non–proportional health reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for non–proportional health reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0150 | Non–proportional casualty reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for non–proportional casualty reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0150 | Non–proportional casualty reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for non–proportional casualty reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0150 | Non–proportional casualty reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for non–proportional casualty reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0150 | Non–proportional casualty reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for non–proportional casualty reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0160 | Non–proportional marine, aviation and transport reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for non–proportional marine, aviation and transport reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities |
| C0040/R0160 | Non–proportional marine, aviation and transport reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for non–proportional marine, aviation and transport reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0160 | Non–proportional marine, aviation and transport reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for non–proportional marine, aviation and transport reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0160 | Non–proportional marine, aviation and transport reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for non–proportional marine, aviation and transport reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0170 | Non–proportional property reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for non–proportional property reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0170 | Non–proportional property reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for non–proportional property reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0170 | Non–proportional property reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for non–proportional property reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0170 | Non–proportional property reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for non–proportional property reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0070/R0200 | Linear Formula component for life insurance and reinsurance obligations MCR | This is the linear formula component for life insurance and reinsurance obligations relating to non–life insurance or reinsurance activities calculated in accordance with article 252 (4) and (5) of Delegated Regulation (EU) 2015/35. |
| C0080/R0200 | Linear Formula component for life insurance and reinsurance obligations MCR | This is the linear formula component for life insurance and reinsurance obligations relating to life insurance or reinsurance activities calculated in accordance with article 252 (9) and (10) of Delegated Regulation (EU) 2015/35. |
| C0090/R0210 | Obligations with profit participation — guaranteed benefits — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions without a risk margin for guaranteed benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities and technical provisions without a risk margin for reinsurance obligations where the underlying insurance obligations include profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0110/R0210 | Obligations with profit participation — guaranteed benefits — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole– life activities | These are the technical provisions without a risk margin for guaranteed benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities and technical provisions without a risk margin for reinsurance obligations where the underlying insurance obligations include profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0090/R0220 | Obligations with profit participation — future discretionary benefits — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole– non–life activities | These are the technical provisions without a risk margin for future discretionary benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0110/R0220 | Obligations with profit participation — future discretionary benefits — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole– life activities | These are the technical provisions without a risk margin for future discretionary benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0090/R0230 | Index–linked and unit–linked insurance obligations — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions without a risk margin for index–linked and unit–linked life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0110/R0230 | Index–linked and unit–linked insurance obligations — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole– life activities | These are the technical provisions without a risk margin for index–linked and unit–linked life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0090/R0240 | Other life (re)insurance and health (re)insurance obligations — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions without a risk margin for other life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPV, with a floor equal to zero, relating to non–life activities. |
| C0110/R0240 | Other life (re)insurance and health (re)insurance obligations — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole– life activities | These are the technical provisions without a risk margin for other life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPV, with a floor equal to zero, relating to life activities. |
| C0100/R0250 | Total capital at risk for all life (re)insurance obligations — Net (of reinsurance/SPV) total capital at risk– non–life activities | This is the total capital at risk, being the sum over all contracts that give rise to life insurance or reinsurance obligations of the highest amounts that the insurance or reinsurance undertaking would pay in the event of the death or disability of the persons insured under the contract after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles in such event, and the expected present value of annuities payable on death or disability less the net best estimate, with a floor equal to zero, relating to non–life activities. |
| C0120/R0250 | Total capital at risk for all life (re)insurance obligations — Net (of reinsurance/SPV) total capital at risk– life activities | This is the total capital at risk, being the sum over all contracts that give rise to life insurance or reinsurance obligations of the highest amounts that the insurance or reinsurance undertaking would pay in the event of the death or disability of the persons insured under the contract after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles in such event, and the expected present value of annuities payable on death or disability less the net best estimate, with a floor equal to zero, relating to life activities. |
| C0130/R0300 | Overall MCR calculation — Linear MCR | The linear Minimum Capital Requirement shall equal to the sum of the MCR linear formula component for non–life insurance and reinsurance and the MCR linear formula component for life insurance and reinsurance obligations calculated in accordance with article 249 of Delegated Regulation (EU) 2015/35. |
| C0130/R0310 | Overall MCR calculation — SCR | This is the latest SCR to be calculated and reported in accordance with articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the SCR has been recalculated (e.g. due to a change in risk profile), including capital add–on. Undertakings using internal model or partial internal model to calculate the SCR should refer to the relevant SCR, except where under Article 129(3) of Directive 2009/138/EC the national supervisor requires a reference to the standard formula. |
| C0130/R0320 | Overall MCR calculation — MCR cap | This is calculated as 45 % of the SCR including any capital add–on in accordance with article 129(3) of the Directive 2009/138/EC. |
| C0130/R0330 | Overall MCR calculation — MCR floor | This is calculated as 25 % of the SCR including any capital add–on in accordance with article 129(3) of Directive 2009/138/EC. |
| C0130/R0340 | Overall MCR calculation — Combined MCR | This is the result of the formula component calculated in accordance with article 248 (2) of Delegated Regulation (EU) 2015/35. |
| C0130/R0350 | Overall MCR calculation — Absolute floor of the MCR | This is calculated as defined in article 129(1)d of Directive 2009/138/EC. |
| C0130/R0400 | Minimum Capital Requirement | This is the result of the formula component calculated in accordance with article 248 (1) of Delegated Regulation (EU) 2015/35. |
| C0140/R0500 | Notional non–life and life MCR calculation — Notional linear MCR — non–life activities | This is calculated in accordance with article 252 (3) of Delegated Regulation (EU) 2015/35. |
| C0150/R0500 | Notional non–life and life MCR calculation — Notional linear MCR –life activities | This is calculated in accordance with article 252 (9) of Delegated Regulation (EU) 2015/35. |
| C0140/R0510 | Notional non–life and life MCR calculation — Notional SCR excluding add–on (annual or latest calculation) — non–life activities | This is the latest notional SCR to be calculated and disclosed in accordance with in accordance with articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the notional SCR has been recalculated (e.g. due to a change in risk profile)disclosed, excluding capital add–on. Undertakings using internal model or partial internal model to calculate the SCR should refer to the relevant SCR, except where under Article 129(3) of Directive 2009/138/EC the national supervisor requires a reference to the standard formula. |
| C0150/R0510 | Notional non–life and life MCR calculation — Notional SCR excluding add–on (annual or latest calculation) –life activities | This is the latest notional SCR to be calculated and disclosed in accordance with in accordance with articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the notional SCR has been recalculated (e.g. due to a change in risk profile) disclosed, excluding capital add–on. Undertakings using internal model or partial internal model to calculate the SCR should refer to the relevant SCR, except where under Article 129(3) of Directive 2009/138/EC the national supervisor requires a reference to the standard formula. |
| C0140/R0520 | Notional non–life and life MCR calculation — Notional MCR cap — non–life activities | This is calculated as 45 % of the notional non–life SCR including the non–life capital add–on in accordance with article 129 (3) of Directive 2009/138/EC. |
| C0150/R0520 | Notional non–life and life MCR calculation — Notional MCR cap –life activities | This is calculated as 45 % of the notional life SCR including the life capital add–on in accordance with article 129 (3) of Directive 2009/138/EC. |
| C0140/R0530 | Notional non–life and life MCR calculation — Notional MCR floor — non–life activities | This is calculated as 25 % of the notional non–life SCR including the non–life capital add–on in accordance with article 129 (3) of Directive 2009/138/EC. |
| C0150/R0530 | Notional non–life and life MCR calculation — Notional MCR floor –life activities | This is calculated as 25 % of the notional life SCR including the life capital add–on in accordance with article 129 (3) of Directive 2009/138/EC. |
| C0140/R0540 | Notional non–life and life MCR calculation — Notional Combined MCR — non–life activities | This is calculated in accordance with article 252 (3) of Delegated Regulation (EU) 2015/35. |
| C0150/R0540 | Notional non–life and life MCR calculation — Notional Combined MCR –life activities | This is calculated in accordance with article 252 (8) of Delegated Regulation (EU) 2015/35. |
| C0140/R0550 | Notional non–life and life MCR calculation — Absolute floor of the notional MCR — non–life activities | This is the amount defined in article 129(1)d(i) of Directive 2009/138/EC. |
| C0150/R0560 | Notional non–life and life MCR calculation — Absolute floor of the notional MCR — life activities | This is the amount defined in article 129(1)d(ii) Directive 2009/138/EC. |
| C0140/R0560 | Notional non–life and life MCR calculation — Notional MCR — non–life activities | This is the notional non–life MCR calculated in accordance with article 252 (2) of Delegated Regulation (EU) 2015/35. |
| C0150/R0560 | Notional non–life and life MCR calculation — Notional MCR — life activities | This is the notional life MCR calculated in accordance with article 252 (7) of Delegated Regulation (EU) 2015/35. |
| C0010/R0030 | Intangible assets | Intangible assets other than goodwill. An identifiable non–monetary asset without physical substance. |
| C0010/R0040 | Deferred tax assets |
|
| C0010/R0050 | Pension benefit surplus | This is the total of net surplus related to employees' pension scheme. |
| C0010/R0060 | Property, plant & equipment held for own use | Tangible assets which are intended for permanent use and property held by the group for own use. It includes also property for own use under construction. |
| C0010/R0070 | Investments (other than assets held for index–linked and unit–linked contracts) | This is the total amount of investments, excluding assets held for index–linked and unit–linked contracts. |
| C0010/R0080 | Property (other than for own use) | Amount of the property, other than for own use. It includes also property under construction other than for own use. |
| C0010/R0090 | Holdings in related undertakings, including participations |
|
| C0010/R0100 | Equities | This is the total amount of equities, listed and unlisted. |
| C0010/R0110 | Equities — listed | |
| C0010/R0120 | Equities — unlisted | |
| C0010/R0130 | Bonds | This is the total amount of government bonds, corporate bonds, structured notes and collateralised securities. |
| C0010/R0140 | Government Bonds | Bonds issued by public authorities, whether by central governments, supra-national government institutions, regional governments or local authorities and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States' central government and central banks denominated and funded in the domestic currency of that central government and the central bank, multilateral development banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or international organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee meets the requirements set out in Article 215 of Delegated Regulation (EU) 2015/35 |
| C0010/R0150 | Corporate Bonds | Bonds issued by corporations. |
| C0010/R0160 | Structured notes | Hybrid securities, combining a fixed income (return in a form of fixed payments) instrument with a series of derivative components. Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have embedded any categories of derivatives, including Credit Default Swaps ("CDS"), Constant Maturity Swaps ("CMS"), Credit Default Options ("CDOp"). Assets under this category are not subject to unbundling |
| C0010/R0170 | Collateralised securities | Securities whose value and payments are derived from a portfolio of underlying assets. Includes Asset Backed Securities ("ABS"), Mortgage Backed securities ("MBS"), Commercial Mortgage Backed securities ("CMBS"), Collateralised Debt Obligations ("CDO"), Collateralised Loan Obligations ("CLO"), Collateralised Mortgage Obligations ("CMO") |
| C0010/R0180 | Collective Investments Undertakings | Collective investment undertaking' means an undertaking for collective investment in transferable securities ("UCITS") as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council2 or an alternative investment fund ("AIF") as defined in Article 4(1)(a) of Directive 2011/61/EU of the European Parliament and of the Council. |
| C0010/R0190 | Derivatives |
|
| C0010/R0200 | Deposits other than cash equivalents | Deposits other than cash equivalents that cannot be used to make payments until before a specific maturity date and that are not exchangeable for currency or transferable deposits without any kind of significant restriction or penalty. |
| C0010/R0210 | Other investments | Other investments not covered already within investments disclosed above. |
| C0010/R0220 | Assets held for index–linked and unit–linked contracts | Assets held for index–linked and unit–linked contracts (classified in line of business 31 as defined in Annex I of Delegated Regulation (EU) 2015/35). |
| C0010/R0230 | Loans and mortgages | This is the total amount of loans and mortgages, i.e. financial assets created when undertakings lend funds, either with or without collateral, including cash pools. |
| C0010/R0240 | Loans on policies | Loans made to policyholders, collateralised on policies (underlying technical provisions). |
| C0010/R0250 | Loans and mortgages to individuals | Financial assets created when creditors lend funds to debtors — individuals, with collateral or not, including cash pools. |
| C0010/R0260 | Other loans and mortgages | Financial assets created when creditors lend funds to debtors — others, not classifiable in item R0240 or R0250, with collateral or not, including cash pools. |
| C0010/R0270 | Reinsurance recoverables from: | This is the total amount of reinsurance recoverables. It corresponds to the amount of reinsurer share of technical provisions (including Finite Re and SPV). |
| C0010/R0280 | Non–life and health similar to non–life | Reinsurance recoverables in respect of technical provisions for non–life and health similar to non–life. |
| C0010/R0290 | Non–life excluding health | Reinsurance recoverables in respect of technical provisions for non–life business, excluding technical provisions for health– similar to non –life |
| C0010/R0300 | Health similar to non–life | Reinsurance recoverables in respect of technical provisions for health similar to non — life. |
| C0010/R0310 | Life and health similar to life, excluding health and index–linked and unit–linked | Reinsurance recoverable in respect of technical provisions for life and health similar to life, excluding health and index–linked and unit–linked |
| C0010/R0320 | Health similar to life | Reinsurance recoverables in respect of technical provisions for health–similar to life. |
| C0010/R0330 | Life excluding health and index–linked and unit–linked | Reinsurance recoverables in respect of technical provisions for life business, excluding technical provisions health–similar to life techniques and technical provisions for index–linked and unit–linked. |
| C0010/R0340 | Life index–linked and unit–linked | Reinsurance recoverables in respect of technical provisions for life index–linked and unit–linked business. |
| C0010/R0350 | Deposits to cedants | Deposits relating to reinsurance accepted. |
| C0010/R0360 | Insurance and intermediaries receivables | |
| C0010/R0370 | Reinsurance receivables | |
| C0010/R0380 | Receivables (trade, not insurance) | Includes amounts receivables from employees or various business partners (not insurance–related), including public entities. |
| C0010/R0390 | Own shares (held directly) | This is the total amount of own shares held directly by the group. |
| C0010/R0400 | Amounts due in respect of own fund items or initial fund called up but not yet paid in | Value of the amount due in respect of own fund items or initial fund called up but not yet paid in. |
| C0010/R0410 | Cash and cash equivalents | |
| C0010/R0420 | Any other assets, not elsewhere shown | This is the amount of any other assets not elsewhere already included within balance Sheet items. |
| C0010/R0500 | Total assets | This is the overall total amount of all assets. |
| C0010/R0510 | Technical provisions — non–life | |
| C0010/R0520 | Technical provisions — non–life (excluding health) | |
| C0010/R0530 | Technical provisions — non–life (excluding health) — technical provisions calculated as a whole | |
| C0010/R0540 | Technical provisions — non–life (excluding health) — Best estimate | |
| C0010/R0550 | Technical provisions — non–life (excluding health) — Risk margin | |
| C0010/R0560 | Technical provisions — health (similar to non–life) | |
| C0010/R0570 | Technical provisions — health (similar to non — life) — technical provisions calculated as a whole | |
| C0010/R0580 | Technical provisions — health(similar to non –life) — Best estimate | |
| C0010/R0590 | Technical provisions — health (similar to non — life) — Risk margin | |
| C0010/R0600 | Technical provisions — life (excluding index–linked and unit–linked) | |
| C0010/R0610 | Technical provisions — health (similar to life) | |
| C0010/R0620 | Technical provisions — health (similar to life) — technical provisions calculated as a whole | |
| C0010/R0630 | Technical provisions — health (similar to life) — Best estimate | |
| C0010/R0640 | Technical provisions — health (similar to life) — Risk margin | |
| C0010/R0650 | Technical provisions — life (excl. health and index–linked and unit–linked) | |
| C0010/R0660 | Technical provisions — life (excl. health and index–linkded and unit–linked) — technical provisions calculated as a whole | |
| C0010/R0670 | Technical provisions — life (excl. health and index–linkded and unit–linked) — Best estimate | |
| C0010/R0680 | Technical provisions — life (excl. health and index–linked and unit–linked) — Risk margin | |
| C0010/R0690 | Technical provisions — index–linked and unit–linked | |
| C0010/R0700 | Technical provisions — index–linked and unit–linked — technical provisions calculated as a whole | |
| C0010/R0710 | Technical provisions — index–linked and unit–linked — Best estimate | |
| C0010/R0720 | Technical provisions — index–linked and unit–linked — Risk margin | |
| C0010/R0740 | Contingent liabilities |
|
| C0010/R0750 | Provisions other than technical provisions | |
| C0010/R0760 | Pension benefit obligations | This is the total net obligations related to employees' pension scheme. |
| C0010/R0770 | Deposits from reinsurers | Amounts (e.g. cash) received from reinsurer or deducted by the reinsurer according to the reinsurance contract. |
| C0010/R0780 | Deferred tax liabilities | Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences. |
| C0010/R0790 | Derivatives |
|
| C0010/R0800 | Debts owed to credit institutions | Debts, such as mortgages and loans, owed to credit institutions, excluding bonds held by credit institutions (as it is not possible for the group to identify all the holders of the bonds that it issues) and subordinated liabilities. It shall also include bank overdrafts. |
| C0010/R0810 | Financial liabilities other than debts owed to credit institutions | |
| C0010/R0820 | Insurance and intermediaries payables | |
| C0010/R0830 | Reinsurance payables | |
| C0010/R0840 | Payables (trade, not insurance) | This is the total amount trade payables,including amounts due to employees, suppliers, etc. and not insurance–related, parallel to receivables (trade, not insurance) on asset side; includes public entities. |
| C0010/R0850 | Subordinated liabilities | Subordinated liabilities are debts which rank after other specified debts when the issuer is liquidated. This is the total of subordinated liabilities classified as Basic Own Funds and those that are not included in Basic Own Funds. |
| C0010/R0860 | Subordinated liabilities not in Basic Own Funds | Subordinated liabilities are debts which rank after other specified debts when the issuer is liquidated. Other debts may be even more deeply subordinated. Only subordinated liabilities that are not classified in Basic Own Funds should be presented here. |
| C0010/R0870 | Subordinated liabilities in Basic Own Funds | Subordinated liabilities classified in Basic Own Funds. |
| C0010/R0880 | Any other liabilities, not elsewhere shown | This is the total of any other liabilities, not elsewhere already included in other Balance Sheet items. |
| C0010/R0900 | Total liabilities | This is the overall total amount of all liabilities |
| C0010/R1000 | Excess of assets over liabilities | This is the total of the group's excess of assets over liabilities, valued in accordance with Solvency II valuation basis. Value of the assets minus liabilities |
| C0010 to C0120/R0110 | Premiums written — Gross — Direct Business | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0010 to C0120/R0120 | Premiums written — Gross — Proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0130 to C0160/R0130 | Premiums written — Gross — Non proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0010 to C0160/R0140 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0010 to C0160/R0200 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0010 to C0120/R0210 | Premiums earned — Gross — Direct business | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance business. |
| C0010 to C0120/R0220 | Premiums earned — Gross — Proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business. |
| C0130 to C0160/R0230 | Premiums earned — Gross — Non proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business. |
| C0010 to C0160/R0240 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0010 to C0160/R0300 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0010 to C0120/R0310 | Claims incurred Gross — Direct business | |
| C0010 to C0120/R0320 | Claims incurred Gross — Proportional reinsurance accepted | |
| C0130 to C0160/R0330 | Claims incurred — Gross — Non proportional reinsurance accepted | |
| C0010 to C0160/R0340 | Claims incurred — Reinsurers' share | |
| C0010 to C0160/R0400 | Claims incurred — Net | |
| C0010 to C0120/R0410 | Changes in other technical provisions — Gross — Direct business | |
| C0010 to C0120/R0420 | Changes in other technical provisions — Gross — Proportional reinsurance accepted | |
| C0130 to C0160/R0430 | Changes in other technical provisions — Gross — Non- proportional reinsurance accepted | |
| C0010 to C0160/R0440 | Changes in other technical provisions — Reinsurers' share | |
| C0010 to C0160/R0500 | Changes in other technical provisions — Net | |
| C0010 to C0160/R0550 | Expenses incurred | All technical expenses incurred by the group during the reporting period, on accrual basis. |
| C0200/R0110–R0550 | Total | Total for different items for all lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0200/R1200 | Other expenses | |
| C0200/R1300 | Total expenses | Amount of all technical expenses |
| C0210 to C0280/R1410 | Premiums written — Gross | |
| C0210 to C0280/R1420 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0210 to C0280/R1500 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0210 to C0280/R1510 | Premiums earned — Gross — Direct business and reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance and reinsurance accepted business. |
| C0210 to C0280/R1520 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0210 to C0280/R1600 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0210 to C0280/R1610 | Claims incurred — Gross — Direct business and reinsurance accepted | |
| C0210 to C0280/R1620 | Claims incurred — Reinsurers' share | |
| C0210 to C0280/R1700 | Claims incurred — Net | |
| C0210 to C0280/R1710 | Changes in other technical provisions — Gross — Direct business and reinsurance accepted | |
| C0210 to C0280/R1720 | Change in other technical provisions — Reinsurers' share | |
| C0210 to C0280/R1800 | Change in other technical provisions — Net | |
| C0210 to C0280/R1900 | Expenses incurred | All technical expenses expensed incurred by the group during the reporting period, on accrual basis. |
| C0300/R1410–R1900 | Total | Total for different items for all life lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0300/R2500 | Other expenses | |
| C0300/R2600 | Total expenses | Amount of all technical expenses. |
| C0210 to C0280/R2700 | Total amount of surrenders |
The information, provided by country, shall be completed for the five countries with the biggest amount of gross written premiums in addition to the home country or until reaching 90 % of the total gross written premiums: For the direct insurance business for the lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, "Medical expense", "Income protection", "Workers' compensation", "Fire and other damage to property" and "Credit and suretyship" information shall be disclosed by country where the risk is situated as defined in Article 13 (13) of Directive 2009/138/EC; For direct insurance business for all other lines of business, information shall be disclosed by country where the contract was entered into; For proportional and non–proportional reinsurance information shall be disclosed by country of localisation of the ceding undertaking.
(e) The country where the insurance undertaking is established (home country) when the contract was not sold through a branch or freedom to provide services; (f) The country where the branch is located (host country) when the contract was sold through a branch; (g) The country where the freedom to provide services was notified (host country) when the contract was sold through freedom to provide services. (h) If an intermediary is used or in any other situation, it is a), b) or c) depending on who sold the contract.
| C0020 to C0060/R0010 | Top 5 countries (by amount of gross premiums written) — non–life obligations | Identify the ISO 3166–1 alpha–2 code of the countries being disclosed for the non–life obligations. |
| C0080 to C0140/R0110 | Premiums written — Gross — Direct Business | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.. |
| C0080 to C0140/R0120 | Premiums written — Gross — Proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0130 | Premiums written — Gross — Non proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0140 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0200 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0080 to C0140/R0210 | Premiums earned — Gross — Direct business | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to insurance direct business. |
| C0080 to C0140/R0220 | Premiums earned — Gross — Proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business. |
| C0080 to C0140/R0230 | Premiums earned — Gross — Non proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business. |
| C0080 to C0140/R0240 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0080 to C0140/R0300 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0080 to C0140/R0310 | Claims incurred Gross — Direct business | |
| C0080 to C0140/R0320 | Claims incurred Gross — Proportional reinsurance accepted | |
| C0080 to C0140/R0330 | Claims incurred — Gross — Non proportional reinsurance accepted | |
| C0080 to C0140/R0340 | Claims incurred — Reinsurers' share | |
| C0080 to C0140/R0400 | Claims incurred — Net | |
| C0080 to C0140/R0410 | Changes in other technical provisions — Gross — Direct business | |
| C0080 to C0140/R0420 | Changes in other technical provisions — Gross — Proportional reinsurance accepted | |
| C0080 to C0140/R0430 | Changes in other technical provisions — Gross — Non- proportional reinsurance accepted | |
| C0080 to C0140/R0440 | Changes in other technical provisions — Reinsurers' share | |
| C0080 to C0140/R0500 | Changes in other technical provisions — Net | |
| C0080 to C0140/R0550 | Expenses incurred | All technical expenses incurred by the group during the reporting period, on accrual basis. |
| C0140/R1200 | Other expenses | |
| C0140/R1300 | Total expenses | Amount of all technical expenses corresponding to countries covered by this template. |
| C0160 to C0200/R1400 | Top 5 countries (by amount of gross premiums written) — life obligations | Identify the ISO 3166–1 alpha–2 code of the countries being disclosed for the life obligations. |
| C0220 to C0280/R1410 | Premiums written — Gross | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from gross business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0220 to C0280/R1420 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0220 to C0280/R1500 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0220 to C0280/R1510 | Premiums earned — Gross | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct and reinsurance accepted gross business. |
| C0220 to C0280/R1520 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0220 to C0280/R1600 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0220 to C0280/R1610 | Claims incurred — Gross | |
| C0220 to C0280/R1620 | Claims incurred — Reinsurers' share | |
| C0220 to C0280/R1700 | Claims incurred — Net | |
| C0220 to C0280/R1710 | Changes in other technical provisions — Gross | |
| C0220 to C0280/R1720 | Change in other technical provisions — Reinsurers' share | |
| C0220 to C0280/R1800 | Change in other technical provisions — Net | |
| C0220 to C0280/R1900 | Expenses incurred | All technical expenses incurred by the group during the reporting period, on accrual basis. |
| C0280/R2500 | Other expenses | |
| C0280/R2600 | Total expenses | Amount of all technical expenses corresponding to countries covered by this template. |
| C0010/R0010 | Amount with LTG measures and transitionals — Technical Provisions | Total amount of gross technical provisions including long term guarantee measures and transitional measures. |
| C0030/R0010 | Impact of transitional on technical provisions — Technical provisions | |
| C0050/R0010 | Impact of transitional on interest rate — Technical provisions | |
| C0070/R0010 | Impact of volatility adjustment set to zero — Technical provisions | |
| C0090/R0100 | Impact of matching adjustment set to zero — Eligible own funds to meet MCR | |
| C0010/R0020 | Amount with LTG measures and transitionals — Basic own funds | Total amount of basic own funds calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures |
| C0030/R0020 | Impact of transitional on technical provisions — Basic own funds | |
| C0050/R0020 | Impact of transitional on interest rate — Basic own funds | |
| C0070/R0020 | Impact of volatility adjustment set to zero — Basic own funds | |
| C0090/R0020 | Impact of matching adjustment set to zero — Basic own funds | |
| C0010/R0050 | Amount with LTG measures and transitionals — Eligible own funds to meet SCR | Total amount of eligible own funds to meet the solvency capital requirement ("SCR") calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures. |
| C0030/R0050 | Impact of transitional on technical provisions — Eligible own funds to meet SCR | |
| C0050/R0050 | Impact of transitional on interest rate — Eligible own funds to meet SCR | |
| C0070/R0050 | Impact of volatility adjustment set to zero — Eligible own funds to meet SCR | |
| C0090/R0050 | Impact of matching adjustment set to zero — Eligible own funds to meet SCR | |
| C0010/R0090 | Amount with LTG measures and transitionals — SCR | Total amount of SCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures |
| C0030/R0090 | Impact of transitional on technical provisions — SCR | |
| C0050/R0090 | Impact of transitional on interest rate — SCR | |
| C0070/R0090 | Impact of volatility adjustment set to zero — SCR | |
| C0090/R0090 | Impact of matching adjustment set to zero — SCR |
| R0010/C0010 | Ordinary share capital (gross of own shares) — total | This is the total ordinary share capital, both held directly and indirectly (before deduction of own shares). This is the total ordinary share capital of the group that fully satisfies the criteria for Tier 1 or Tier 2 items. Any ordinary share capital that does not fully satisfy the criteria shall be treated as preference shares capital and classified accordingly notwithstanding their description or designation. |
| R0010/C0020 | Ordinary share capital (gross of own shares) — tier 1 unrestricted | This is the amount of paid up ordinary share capital that meets unrestricted Tier 1 criteria. |
| R0010/C0040 | Ordinary share capital (gross of own shares) — tier 2 | This is the amount of called up ordinary share capital that meets the criteria for Tier 2. |
| R0020/C0010 | Non–available called but not paid in ordinary share capital at group level — total | This is the total amount of called but not paid in ordinary share capital which is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0020/C0020 | Non–available called but not paid in ordinary share capital at group level — tier 1 unrestricted | This is the total amount of called but not paid in ordinary share capital which is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meets tier 1 unrestricted criteria. |
| R0020/C0040 | Non–available called but not paid in ordinary share capital at group level –tier 2 | This is the amount of called but not paid in ordinary share capital which is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC which meets the criteria for Tier 2. |
| R0030/C0010 | Share premium account related to ordinary share capital — total | The total share premium account related to ordinary share capital that fully satisfies the criteria for Tier 1 or Tier 2 items. |
| R0030/C0020 | Share premium account related to ordinary share capital — tier 1 unrestricted | This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 1 unrestricted because it relates to ordinary share capital treated as unrestricted Tier 1. |
| R0030/C0040 | Share premium account related to ordinary share capital — tier 2 | This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 2 because it relates to ordinary share capital treated as Tier 2. |
| R0040/C0010 | Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — total | The initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that fully satisfies the criteria for Tier 1 or Tier 2 items. |
| R0040/C0020 | Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — tier 1 unrestricted | This is the amount of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meets the criteria for Tier 1 unrestricted. |
| R0040/C0040 | Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — tier 2 | This is the amount of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meets Tier 2 criteria. |
| R0050/C0010 | Subordinated mutual member accounts — total | This is the total amount of subordinated mutual member accounts that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items. |
| R0050/C0030 | Subordinated mutual member accounts — tier 1 restricted | This is the amount of subordinated mutual member accounts that meet the criteria for Tier 1 restricted. |
| R0050/C0040 | Subordinated mutual member accounts — tier 2 | This is the amount of subordinated mutual member accounts that meet the criteria for Tier 2. |
| R0050/C0050 | Subordinated mutual member accounts — tier 3 | This is the amount of subordinated mutual member accounts that meet the criteria for Tier 3. |
| R0060/C0010 | Non–available subordinated mutual member accounts at group level — total | This is the total amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0060/C0030 | Non–available subordinated mutual member accounts at group level — tier 1 restricted | This is the amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1 restricted. |
| R0060/C0040 | Non–available subordinated mutual member accounts at group level — tier 2 | This is the amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0060/C0050 | Non–available subordinated mutual member accounts at group level — tier 3 | This is the amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0070/C0010 | Surplus funds — total | This is the total amount of surplus funds that fall under Article 91 (2) of the Directive 2009/138/EC. |
| R0070/C0020 | Surplus funds — tier 1 unrestricted | These are the surplus funds that fall under Article 91 (2) of the Directive 2009/138/EC and that meet the criteria for Tier 1 unrestricted items. |
| R0080/C0010 | Non–available surplus funds at group level) –total | This is the total amount of surplus funds which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0080/C0020 | Non–available surplus funds at group level) — tier 1 unrestricted | This is the amount of surplus funds that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 unrestricted items. |
| R0090/C0010 | Preference shares — total | This is the total amount of preference shares issued that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items. |
| R0090/C0030 | Preference shares — tier 1 restricted | This is the amount of the preference shares issued that meet the criteria for Tier 1 restricted. |
| R0090/C0040 | Preference shares — tier 2 | This is the amount of the preference shares issued that meet the criteria for Tier 2. |
| R0090/C0050 | Preference shares — tier 3 | This is the amount of the preference shares issued that meet the criteria for Tier 3. |
| R0100/C0010 | Non–available preference shares at group level — total | This is the total amount of preference shares which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0100/C0030 | Non–available preference shares at group level — tier 1 Restricted | This is the amount of preference shares which are deemed non — available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 restricted items. |
| R0100/C0040 | Non–available preference shares at group level — tier 2 | This is the amount of preference shares which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0100/C0050 | Non–available preference shares at group level — tier 3 | This is the amount of preference shares which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0110/C0010 | Share premium account related to preference shares — total | The total share premium account related to preference shares capital that fully satisfies the criteria for Tier 1 restricted, Tier 2 or Tier 3 items. |
| R0110/C0030 | Share premium account related to preference shares — tier 1 restricted | This is the amount of the share premium account that relates to preference shares that meet the criteria for Tier 1 restricted items because it relates to preference shares treated as Tier 1 restricted items. |
| R0110/C0040 | Share premium account related to preference shares — tier 2 | This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 2 because it relates to preference shares treated as Tier 2. |
| R0110/C0050 | Share premium account related to preference shares — tier 3 | This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 3 because it relates to preference shares treated as Tier 3. |
| R0120/C0010 | Non–available share premium account related to preference shares at group level — total | This is the total amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0120/C0030 | Non–available share premium account related to preference shares at group level — tier 1 restricted | This is the amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC which meets the criteria for Tier 1 restricted items. |
| R0120/C0040 | Non–available share premium account related to preference shares at group level — tier 2 | This is the amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meets the criteria for Tier 2. |
| R0120/C0050 | Non–available share premium account related to preference shares at group level — tier 3 | This is the amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meets the criteria for Tier 3. |
| R0130/C0010 | Reconciliation reserve — total | The total reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation according to Article 75 of Directive 2009/138/EC. |
| R0130/C0020 | Reconciliation reserve — tier 1 unrestricted | The reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation according to Directive 2009/138/EC. |
| R0140/C0010 | Subordinated liabilities — total | This is the total amount of subordinated liabilities. |
| R0140/C0030 | Subordinated liabilities — tier 1 restricted | This is the amount of subordinated liabilities that meet the criteria for Tier 1 restricted items. |
| R0140/C0040 | Subordinated liabilities — tier 2 | This is the amount of subordinated liabilities that meet the criteria for Tier 2. |
| R0140/C0050 | Subordinated liabilities — tier 3 | This is the amount of subordinated liabilities that meet the criteria for Tier 3. |
| R0150/C0010 | Non–available subordinated liabilities at group level — total | This is the total amount of subordinated liabilities that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0150/C0030 | Non–available subordinated liabilities at group level — tier 1 restricted | This is the amount of subordinate liabilities that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 restricted items. |
| R0150/C0040 | Non–available subordinated liabilities at group level — tier 2 | This is the amount of subordinated liabilities that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0150/C0050 | Non–available subordinated liabilities at group level — tier 3 | This is the amount of subordinated liabilities that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0160/C0010 | An amount equal to the value of net deferred tax assets — total | This is the total amount of net deferred tax assets. |
| R0160/C0050 | An amount equal to the value of net deferred tax assets — tier 3 | This is the amount of net deferred tax assets that meet the tier 3 classification criteria. |
| R0170/C0010 | An amount equal to the value of net deferred tax assets non available at group level –total | This is the total amount of net deferred tax assets which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0170/C0050 | An amount equal to the value of net deferred tax assets non available at group level –Tier 3 | This is the amount of net deferred tax assets which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0180/C0010 | Other own fund items approved by the supervisory authority as basic own funds not specified above | This is the total of basic own fund items not identified above and that received supervisory approval. |
| R0180/C0020 | Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 1 unrestricted | This is the amount of basic own fund items not identified above that meet Tier 1 unrestricted criteria and that received supervisory approval. |
| R0180/C0030 | Other own fund items approved by the supervisory authority as basic own funds not specified above — Tier 1 restricted | This is the amount of basic own fund items not identified above which meet the criteria for Tier 1, restricted items and that received supervisory approval. |
| R0180/C0040 | Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 2 | This is the amount of basic own fund items not identified above that meet the criteria for Tier 2 and that received supervisory approval. |
| R0180/C0050 | Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 3 | This is the amount of basic own fund items not identified above that meet the criteria for Tier 3 and that received supervisory approval. |
| R0190/C0010 | Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above total | This is the total amount of own fund items related to Other items approved by supervisory authority as basic own funds not specified above which are deemed non–available, as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0190/C0020 | Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above tier 1 unrestricted items | This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 unrestricted items. |
| R0190/C0030 | Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above tier 1) restricted items | This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 restricted items. |
| R0190/C0040 | Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above tier 2 | This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0190/C0050 | Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above — tier 3 | This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0200/C0010 | Minority interests at group level (if not disclosed as part of another own fund item)– total | This is the total of minority interests in the group being disclosed upon. This row should be disclosed if minority interests have not been already included in other items of BOF (i.e. minority interests should not be counted twice). |
| R0200/C0020 | Minority interests at group level (if not disclosed as part of another own fund item)– tier 1 unrestricted | The amount of minority interests in the group being disclosed upon that meets the criteria for Tier 1 unrestricted items. |
| R0200/C0030 | Minority interests at group level (if not disclosed as part of another own fund item)– tier 1 restricted | The amount of minority interests in the group being disclosed upon that meets the criteria for Tier 1 restricted items. |
| R0200/C0040 | Minority interests at group level (if not disclosed as part of another own fund item)– tier 2 | The amount of minority interests in the group being disclosed upon that meets the criteria for Tier 2. |
| R0200/C0050 | Minority interests at group level (if not disclosed as part of another own fund item)– tier 3 | The amount of minority interests in the group being disclosed upon that meets the criteria for Tier 3. |
| R0210/C0010 | Non available minority interests at group level — total | This is the total amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0210/C0020 | Non available minority interests at group level — tier 1 unrestricted | This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 unrestricted. |
| R0210/C0030 | Non available minority interests at group level — tier 1 restricted | This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 restricted. |
| R0210/C0040 | Non available minority interests at group level — tier 2 | This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0210/C0050 | Non available minority interests at group level — tier 3 | This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0220/C0010 | Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds — total |
|
| R0230/C0010 | Deductions for participations in other financial undertakings, including non–regulated undertakings carrying out financial activities — total | |
| R0230/C0020 | Deductions for participations in other financial undertakings, including non–regulated undertakings carrying out financial activities — tier 1 unrestricted | |
| R0230/C0030 | Deductions for in other financial undertakings, including non–regulated undertakings carrying out financial activities — tier 1 restricted | |
| R0230/C0040 | Deductions for participations in other financial undertakings, including non–regulated undertakings carrying out financial activities — tier 2 | |
| R0240/C0010 | whereof deducted according to art 228 of the Directive 2009/138/EC– total | This is the total value of participations deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC, as part of the value disclosed in row R0230 — total |
| R0240/C0020 | whereof deducted according to art 228 of the Directive 2009/138/EC — tier 1 unrestricted | This is the value of participations that are deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC, as part of the value disclosed in row R0230 — tier 1 unrestricted. |
| R0240/C0030 | whereof deducted according to art 228 of the Directive 2009/138/EC — tier 1 restricted | This is the value of participations deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC, as part of the value disclosed in row R0230 — tier 1 restricted |
| R0240/C0040 | whereof deducted according to art 228 of the Directive 2009/138/EC — tier 2 | This is the value of participations deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC, as part of the value disclosed in row R0230 — tier 2 |
| R0250/C0010 | Deductions for participations where there is non–availability of information (Article 229) — total | This is the total deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to article 229 of the Directive 2009/138/EC. |
| R0250/C0020 | Deductions for participations where there is non–availability of information (Article 229) — tier 1 unrestricted | This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to Article 229 of the Directive 2009/138/EC) — tier 1 unrestricted. |
| R0250/C0030 | Deductions for participations where there is non–availability of information (Article 229) — tier 1 restricted | This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to article 229 of the Directive 2009/138/EC — tier 1 restricted. |
| R0250/C0040 | Deductions for participations where there is non–availability of information (Article 229) — tier 2 | This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to article 229 of the Directive 2009/138/EC, Tier 2. |
| R0250/C0050 | Deductions for participations where there is non–availability of information (Article 229) — tier 3 | This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to article 229 of the Directive 2009/138/EC, Tier 3. |
| R0260/C0010 | Deduction for participations included via D&A when the combination of methods is used — total | This is the total deduction of the participations in related undertakings included with the Deduction and Aggregation when the combination of methods is used. |
| R0260/C0020 | Deduction for participations included with D&A when the combination of methods is used — tier 1 unrestricted | This is the deduction of the participations in related undertakings included with the Deduction and Aggregation method when the combination of methods is used — tier 1 unrestricted. |
| R0260/C0030 | Deduction for participations included with D&A when the combination of methods is used — tier 1 restricted | This is the deduction of the participations in related undertakings included with the Deduction and Aggregation when a combination of methods is used — tier 1 restricted. |
| R0260/C0040 | Deduction for participations included with D&A when the combination of methods is used — tier 2 | This is the deduction of the participations in related undertakings included with the Deduction and Aggregation method when the combination of methods is used — tier 2. |
| R0260/C0050 | Deduction for participations included with D&A when combination of methods is used — tier 3 | This is the deduction of the participations in related undertakings included with the Deduction and Aggregation method when the combination of methods is used — tier 3. |
| R0270/C0010 | Total of non–available own fund items — total | This is the total of non– available own fund items. |
| R0270/C0020 | Total of non–available own fund items — tier 1 unrestricted | This is the non– available own fund items in Tier 1 unrestricted items. |
| R0270/C0030 | Total of non–available own fund items — tier 1 restricted | This is the non–available own fund items — tier 1 restricted items. |
| R0270/C0040 | Total of non–available own fund items — tier 2 | This is the non–available own fund items — tier 2. |
| R0270/C0050 | Total of non–available own fund items — tier 3 | This is the non–available own fund items — tier 3. |
| R0280/C0010 | Total deductions — total | This is the total amount of deductions not included in the reconciliation reserves. |
| R0280/C0020 | Total deductions — tier 1 unrestricted | This is the amount of deductions from tier 1 unrestricted not included in the reconciliation reserves. |
| R0280/C0030 | Total deductions — tier 1 restricted | This is the amount of deductions from tier 1 restricted not included in the reconciliation reserves. |
| R0280/C0040 | Total deductions — tier 2 | This is the amount of deductions from tier 2 not included in the reconciliation reserves. |
| R0280/C0050 | Total deductions — tier 3 | This is the amount of deductions from tier 3 not included in the reconciliation reserves. |
| R0290/C0010 | Total basic own funds after deductions — total | This is the total amount of basic own fund items after deductions. |
| R0290/C0020 | Total basic own funds after deductions — tier 1 unrestricted | This is the amount of basic own fund items after deductions that meet the criteria for Tier 1 unrestricted items. |
| R0290/C0030 | Total basic own funds after deductions — tier 1 restricted | This is the amount of basic own fund items after adjustments that meet the criteria for Tier 1 restricted items. |
| R0290/C0040 | Total basic own funds after deductions — tier 2 | This is the amount of basic own fund items after adjustments that meet the criteria for Tier 2. |
| R0290/C0050 | Total basic own funds after deductions — tier 3 | This is the amount of basic own fund items after adjustments that meet the criteria for Tier 3. |
| R0300/C0010 | Unpaid and uncalled ordinary share capital callable on demand — total | This is the total amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand. |
| R0300/C0040 | Unpaid and uncalled ordinary share capital callable on demand — tier 2 | This is the amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2. |
| R0310/C0010 | Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand–total | This is the total amount of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand. |
| R0310/C0040 | Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings, callable on demand — tier 2 | This is the amount of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2. |
| R0320/C0010 | Unpaid and uncalled preference shares callable on demand — total | This is the total amount of preference shares that have not been called up or paid up but that are callable on demand. |
| R0320/C0040 | Unpaid and uncalled preference shares callable on demand — tier 2 | This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 2. |
| R0320/C0050 | Unpaid and uncalled preference shares callable on demand — tier 3 | This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 3 |
| R0330/C0010 | A legally binding commitment to subscribe and pay for subordinated liabilities on demand — total | This is the total amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand. |
| R0330/C0040 | A legally binding commitment to subscribe and pay for subordinated liabilities on demand — tier 2 | This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 2. |
| R0330/C0050 | A legally binding commitment to subscribe and pay for subordinated liabilities on demand — tier 3 | This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 3. |
| R0340/C0010 | Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC– total | This is the total amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0340/C0040 | Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC– tier 2 | This is the amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC that meet the criteria for Tier 2. |
| R0350/C0010 | Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC– total | This is the total amount of letters of credit and guarantees that satisfy criteria for Tier 2 or Tier 3, other than those that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0350/C0040 | Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC — tier 2 | This is the amount of letters of credit and guarantees that meet the criteria for Tier 2, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0350/C0050 | Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC– tier 3 | This is the amount of letters of credit and guarantees that meet the criteria for Tier 3, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0360/C0010 | Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC– total | This is the total amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months. |
| R0360/C0040 | Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 2 | This is the amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months. |
| R0370/C0010 | Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC | This is the total amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions, within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Directive 2009/138/EC. |
| R0370/C0040 | Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 2 | This is the amount of any future claims which mutual or mutual–type associations of with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0370/C0050 | Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 3 | This is the amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of Article 96(3) of the Framework Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0380/C0010 | Non available ancillary own funds at group level — total | This is the total amount of ancillary own funds which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0380/C0040 | Non available ancillary own funds at group level — tier 2 | This is the amount of ancillary own funds which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0380/C0050 | Non available ancillary own funds at group level — tier 3 | This is the amount of ancillary own funds which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0390/C0010 | Other ancillary own funds — total | This is the total amount of other ancillary own funds. |
| R0390/C0040 | Other ancillary own funds — tier 2 | This is the amount of other ancillary own funds that meet criteria for Tier 2. |
| R0390/C0050 | Other ancillary own funds — tier 3 | This is the amount of other ancillary own funds that meet criteria for Tier 3. |
| R0400/C0010 | Total ancillary own funds | This is the total amount of ancillary own fund items. |
| R0400/C0040 | Total ancillary own funds tier 2 | This is the amount of ancillary own fund items that meet the criteria for Tier 2. |
| R0400/C0050 | Total ancillary own funds — tier 3 | This is the amount of ancillary own fund items that meet the criteria for Tier 3. |
| R0410/C0010 | Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies — total | Total of own funds in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies already net of any relevant Intragroup Transaction. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC. |
| R0410/C0020 | Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies — Tier 1 unrestricted | |
| R0410/C0030 | Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies — Tier 1 restricted | |
| R0410/C0040 | Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies — Tier 2 | |
| R0420/C0010 | Institutions for occupational retirement provision — total | Total of own funds in institutions for occupational retirement provision, already net of any relevant Intragroup Transaction. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC. |
| R0420/C0020 | Institutions for occupational retirement provision –tier 1 unrestricted | |
| R0420/C0030 | Institutions for occupational retirement provision –tier 1 restricted | |
| R0420/C0040 | Institutions for occupational retirement provision –tier 2 | |
| R0420/C0050 | Institutions for occupational retirement provision –tier 3 | |
| R0430/C0010 | Non–regulated entities carrying out financial activities — total | Total of own funds in non–regulated entities carrying out financial activities, already net of any relevant Intragroup Transaction. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC. |
| R0430/C0020 | Non–regulated entities carrying out financial activities — tier 1 unrestricted | |
| R0430/C0030 | Non–regulated entities carrying out financial activities — tier 1 restricted | |
| R0430/C0040 | Non–regulated entities carrying out financial activities — tier 2 | |
| R0440/C0010 | Total own funds of other financial sectors | |
| R0440/C0020 | Total own funds of other financial sectors — tier 1 unrestricted | |
| R0440/C0030 | Total own funds of other financial sectors — tier 1 restricted | |
| R0440/C0040 | Total own funds of other financial sectors — tier 2 | |
| R0440/C0050 | Total own funds of other financial sectors — tier 3 | |
| R0450/C0010 | Own funds aggregated when using the D&A and combination of method — Total | These are the total eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the deduction and aggregation ("D&A") or a combination of methods, after the deduction non–available own funds at group level. |
| R0450/C0020 | Own funds aggregated when using the D&A and combination of method — Tier 1 unrestricted | These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A or a combination of methods, classified as Tier 1 unrestricted, after the deduction of non–available own funds at group level. |
| R0450/C0030 | Own funds aggregated when using the D&A and combination of method — Tier 1 restricted | These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A or a combination of methods, classified as Tier restricted, after the deduction of non available own funds at group level. |
| R0450/C0040 | Own funds aggregated when using the D&A and combination of method — Tier 2 | These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A or a combination of methods, classified as Tier 2, after the deduction of non available own funds at group level. |
| R0450/C0050 | Own funds aggregated when using the D&A and combination of method — Tier 3 | These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A or a combination of methods, classified as Tier 3, after the deduction of non available own funds at group level. |
| R0460/C0010 | Own funds aggregated when using the D&A and combination of method net of IGT — Total | |
| R0460/C0020 | Own funds aggregated when using the D&A and combination of method net of IGT — Tier 1 unrestricted | |
| R0460/C0030 | Own funds aggregated when using the D&A and combination of method net of IGT — Tier 1 restricted | |
| R0460/C0040 | Own funds aggregated when using the D&A and combination of method net of IGT — Tier 2 | |
| R0460/C0050 | Own funds aggregated when using the D&A and combination of method net of IGT — Tier 3 | |
| R0520/C0010 | Total available own funds to meet the consolidated group SCR (excluding the other financial sector and the undertakings included via D&A) — total | This is the total own funds of the group, comprising basic own funds after adjustments plus ancillary own funds, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A. |
| R0520/C0020 | Total available own funds to meet the consolidated SCR (excluding the other financial sector and the undertakings included via D&A) — tier 1 unrestricted | This is the total own funds of the group, comprising basic own funds after adjustments, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 1 unrestricted items. |
| R0520/C0030 | Total available own funds to meet the consolidated group SCR (excluding the other financial sector and the undertakings included via D&A) — tier 1 restricted | This is the total own funds of the group, comprising basic own funds after adjustments, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 1 restricted items. |
| R0520/C0040 | Total available own funds to meet the consolidated group SCR (excluding the other financial sector and the undertakings included via D&A) — tier 2 | This is the total own funds of the group, comprising basic own funds after adjustments plus ancillary own funds, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 2. |
| R0520/C0050 | Total available own funds to meet the consolidated group SCR (excluding the other financial sector and the undertakings included via D&A) — tier 3 | This is the total own funds of the group, comprising basic own funds after adjustments plus ancillary own funds, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 3. |
| R0530/C0010 | Total available own funds to meet the minimum consolidated group SCR –total | This is the total own funds of the group, comprising basic own funds after adjustments, that are available to meet the minimum consolidated group SCR, excluding the own funds from other financial sector and from the undertakings included via D&A |
| R0530/C0020 | Total available own funds to meet the minimum consolidated group SCR– tier 1 unrestricted | This is the own funds of the group, comprising basic own funds after adjustments, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 1 unrestricted |
| R0530/C0030 | Total available own funds to meet the minimum consolidated group SCR — tier 1 restricted | This is the own funds of the group, comprising basic own funds after adjustments, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 1 restricted items |
| R0530/C0040 | Total available own funds to meet the minimum consolidated group SCR (group) — tier 2 | This is the own funds of the group, comprising basic own funds after adjustments, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 2. |
| R0560/C0010 | Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A) — total | |
| R0560/C0020 | Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A) — tier 1 unrestricted | This is the group own funds which are eligible under the limits set out to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A), that meet the criteria for Tier 1 unrestricted items. |
| R0560/C0030 | Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A) — tier 1 restricted | This is the own funds which are eligible under the limits set out to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A), that meet the criteria for Tier 1 restricted items. |
| R0560/C0040 | Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A) — tier 2 | This is the own funds which are eligible under the limits set out to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A), that meet the criteria for Tier 2. |
| R0560/C0050 | Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A ) — tier 3 | This is the own funds which are eligible under the limits set out to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A), that meet the criteria for Tier 3. |
| R0570/C0010 | Total eligible own funds to meet the minimum consolidated group SCR — total | This is the total eligible available own funds to meet the minimum consolidated group SCR. |
| R0570/C0020 | Total eligible own funds to meet the minimum consolidated group SCR — tier 1 unrestricted | This is the eligible own funds of the group, that are available to meet the minimum consolidated group SCR that meet the criteria to be included in Tier 1 unrestricted items. |
| R0570/C0030 | Total eligible own funds to meet the minimum consolidated group SCR — tier 1 restricted | This is the eligible own funds of the group, that are available to meet the minimum consolidated group SCR that meet the criteria to be included in Tier 1 restricted items. |
| R0570/C0040 | Total eligible own funds to meet the minimum consolidated group SCR — tier 2 | This is the own funds of the group, that are available to meet the minimum consolidated group SCR that meet the criteria to be included in Tier 2 |
| R0610/C0010 | Minimum consolidated Group SCR | Minimum consolidated group SCR calculated for the consolidated data (method 1) as per Article 230 or 231 of the Solvency II Directive 2009/138/EC (only for the part of the group covered by method 1). |
| R0650/C0010 | Ratio of Eligible own funds to Minimum Consolidated Group SCR | This is the minimum solvency ratio calculated as the total of eligible own funds to meet the Minimum Consolidated group SCR divided by the Minimum Consolidated group SCR (excluding other financial sectors and the undertakings included via D&A). |
| R0660/C0010 | Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) | This is the total eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A, to meet the total group SCR. |
| R0660/C0020 | Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) — tier 1 unrestricted | This is the eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A, to meet the total group SCR that meet the criteria to be included in Tier 1 unrestricted |
| R0660/C0030 | Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) — tier 1 restricted | This is the eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A to meet the total group SCR that meet the criteria to be included in Tier 1 restricted |
| R0660/C0040 | Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) — tier 2 | This is the eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A to meet the total group SCR that meet the criteria to be included in Tier 2 |
| R0660/C0050 | Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) — tier 3 | This is the eligible available own funds, including the own funds from the other financial sectors and from the undertakings included via D&A to meet the total group SCR that meet the criteria to be included in Tier 3 |
| R0680/C0010 | Group SCR | The group SCR is the sum of the consolidated group SCR calculated in accordance with Article 336 (a), (b), (c) and (d) of Delegated Regulation (EU) 2015/35 and the SCR for entities included with D&A. |
| R0690/C0010 | Ratio of Eligible own funds to the group SCR including other financial sectors and D&A undertakings | This is solvency ratio calculated as the total of eligible own funds to meet the group SCR divided by the group SCR, including other financial sectors and D&A undertakings |
| R0700/C0060 | Excess of assets over liabilities | This is the excess of assets over liabilities as disclosed in the Solvency 2 balance sheet. |
| R0710/C0060 | Own shares (held directly and indirectly) | This is the amount of own shares held by the participating insurance or reinsurance undertaking, the insurance holding company or the mixed financial holding company and the related undertakings, both directly and indirectly . |
| R0720/C0060 | Foreseeable dividends, distributions and charges | These are the dividends, distributions and charges foreseeable by the group. |
| R0730/C0060 | Other basic own fund items | These are the basic own fund items included in points (a)(i) to (v) of Article 69, Article 72(a) and Article 76(a), as well as those basic own fund items approved by the supervisory authority in accordance with Article 79 of the Delegated Regulation (EU) 2015/35. |
| R0740/C0060 | Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds | This is the total amount of the adjustment to the reconciliation reserve due to the existence of restricted own fund items in respect of ring–fenced funds and matching portfolios at group level. |
| R0750/C0060 | Other non available own funds | These are other non available own funds of related undertakings according to art 335 (1)(d) and (f) of Delegated Regulation (EU) 2015/35. |
| R0760/C0060 | Reconciliation reserve — total | This is the reconciliation reserve of the group, before deductions for participations. |
| R0770/C0060 | Expected profits included in future premiums (EPIFP) — Life business | The reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount for the life business of the group. |
| R0780/C0060 | Expected profits included in future premiums (EPIFP) — Non– life business | The reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount for the non–life business of the group. |
| R0790/C00160 | Total Expected profits included in future premiums (EPIFP) | This is the total amount calculated as expected profits included in future premiums ("EPIFP"). |
(a) The information until R0460 is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Solvency II Directive; (b) When combination method is being used, the information until R0460 is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Solvency II Directive.
| R0010–R0050/ C0110 | Gross solvency capital requirement | |
| R0060/C0110 | Gross solvency capital requirement Diversification | Amount of the diversification effects between Basic SCR of gross risk modules due to the application of the correlation matrix defined in Annex IV of Directive 2009/138/EC. |
| R0070/C0110 | Gross solvency capital requirement Intangible assets risk | The future discretionary benefits according to Article 205 of the Delegated Regulation (EU) 2015/35 for intangible assets risk is zero under standard formula. |
| R0100/C0110 | Gross solvency capital requirement — Basic Solvency Capital Requirement | |
| R0030/C0090 | USP — Life underwriting risk |
|
| R0040/C0090 | USP — Health underwriting risk |
|
| R0050/C0090 | USP — Non life underwriting risk |
|
| R0010, R0030, R0040, R0050/C0120 | Simplifications | |
| R0130/C0100 | Operational risk | Amount of the capital requirements for operational risk module as calculated using the standard formula. |
| R0140/C0100 | Loss–absorbing capacity of technical provisions | Amount of the adjustment for loss–absorbing capacity of technical provisions calculated according to the standard formula. This amount should be disclosed as a negative value. |
| R0150/C0100 | Loss–absorbing capacity of deferred taxes | |
| R0160/C0100 | Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be disclosed only during the transitional period. |
| R0200/C0100 | Solvency capital requirement excluding capital add–on | Amount of the total diversified SCR before any capital add–on. |
| R0210/C0100 | Capital add–on already set | |
| R0220/C0100 | Solvency capital requirement | |
| R0400/C0100 | Capital requirement for duration–based equity risk sub–module | Amount of the capital requirement for duration–based equity risk sub–module. |
| R0410/C0100 | Total amount of notional Solvency Capital Requirements for remaining part | Amount of the notional SCRs of remaining part when undertaking has RFF. |
| R0420/C0100 | Total amount of notional Solvency Capital Requirements for ring–fenced funds | Amount of the sum of notional SCRs of all ring–fenced funds when undertaking has RFF (other than those related to business operated in accordance with article 4 of Directive 2003/41/EC (transitional)). |
| R0430/C0100 | Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | Amount of the sum of notional SCRs of all matching adjustment portfolios. |
| R0440/C0100 | Diversification effects due to RFF nSCR aggregation for article 304 | |
| R0470/C0100 | Minimum consolidated group solvency capital requirement | Amount of the minimum consolidated group Solvency Capital Requirement as stated in article 230 of Directive 2009/138/EC. This item is applicable to group reporting only. |
| R0500/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) | |
| R0510/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies | |
| R0520/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Institutions for occupational retirement provisions | |
| R0530/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Capital requirement for non–regulated entities carrying out financial activities | |
| R0540/C0100 | Capital requirement for non–controlled participation requirements | |
| R0550/C0100 | Capital requirement for residual undertakings | Amount determined in accordance with Article 336 (1) (d) of Delegated Regulation (EU) 2015/35. |
| R0560/C0100 | SCR for undertakings included via D and A | Amount of the Solvency Capital Requirement for undertakings included under method 2 as defined in Article 233 of Directive 2009/138/EC when the combination of methods is used. |
| R0570/C0100 | Solvency capital requirement |
(c) The information until R0460 is applicable when method 1 as defined in Article 230 of Solvency II Directive is used, either exclusively or in combination with method 2 as defined in Article 233 of Solvency II Directive; (d) When combination method is being used, the information until R0460 is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Solvency II Directive.
| C0010 | Unique number of component |
|
| C0020 | Components description | |
| C0030 | Calculation of the Solvency Capital Requirement | |
| C0060 | Consideration of the future management actions regarding technical provisions and/or deferred taxes |
|
| C0070 | Amount modelled | For each component this cell represents the amount calculated according to the partial internal model. Therefore, the amount calculated with the Standard Formula should be the difference between the amounts disclosed in C0040 and C0060. |
| C0090 | USP |
|
| C0120 | Simplifications | |
| R0110/C0100 | Total of undiversified components | Sum of all components. |
| R0060/C0100 | Diversification | |
| R0160/C0100 | Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be disclosed only during the transitional period. |
| R0200/C0100 | Solvency capital requirement, excluding capital add–ons | Amount of the total diversified SCR before any capital add–on. |
| R0210/C0100 | Capital add–ons already set | |
| R0220/C0100 | Solvency capital requirement | Overall capital requirement including capital add-ons for undertakings under method 1 as defined in Article 230 of Directive 2009/138/EC. It shall include all components of the consolidated SCR, including capital requirements of undertakings from other financial sectors, capital requirement for non-controlled participation requirements and capital requirement for residual undertakings. |
| R0300/C0100 | Amount/Estimate of the overall loss–absorbing capacity of technical provisions | Amount/Estimate of the overall adjustment for loss–absorbing capacity of technical provisions, including the part embedded in the components and the part disclosed as a single component. This amount shall be disclosed as a negative amount. |
| R0310/C0100 | Amount/Estimate of the loss absorbing capacity for deferred taxes | Amount/Estimate of the overall adjustment for loss–absorbing capacity for deferred taxes, including the part embedded in the components and the part disclosed as a single component. This amount shall be disclosed as a negative amount. |
| R0400/C0100 | Capital requirement for duration–based equity risk sub–module | Amount of the capital requirement for duration–based equity risk sub–module. |
| R0410/C0100 | Total amount of notional Solvency Capital Requirements for remaining part | Amount of the notional SCRs of remaining part when the group has RFF. |
| R0420/C0100 | Total amount of Notional Solvency Capital Requirements for ring fenced funds | Amount of the sum of notional SCRs of all ring–fenced funds when the group has RFF (other than those related to business operated in accordance with Article 4 of Directive 2003/41/EC (transitional)). |
| R0430/C0100 | Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | |
| R0440/C0100 | Diversification effects due to RFF nSCR aggregation for article 304 | |
| R0470/C0100 | Minimum consolidated group solvency capital requirement | Amount of the minimum consolidated group Solvency Capital Requirement as stated in article 230 of Directive 2009/138/EC. This item is applicable to group reporting only. |
| R0500/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) | |
| R0510/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies | |
| R0520/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Institutions for occupational retirement provisions | |
| R0530/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Capital requirement for non–regulated entities carrying out financial activities | |
| R0540/C0100 | Capital requirement for non–controlled participation requirements | |
| R0550/C0100 | Capital requirement for residual undertakings | Amount determined in accordance with Article 336 (1) (d) of Delegated Regulation (EU) 2015/35. |
| R0560/C0100 | SCR for undertakings included via D and A | Amount of the Solvency Capital Requirement for undertakings included under method 2 as defined in Article 233 of II Directive 2009/138/EC when the combination of methods is used. |
| R0570/C0100 | Solvency capital requirement |
(e) The information until R0460 is applicable when method 1 as defined in Article 230 of Solvency II Directive is used, either exclusively or in combination with method 2 as defined in Article 233 of Solvency II Directive; (f) When combination method is being used, the information until R0460 is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Solvency II Directive.
| C0010 | Unique number of component | |
| C0020 | Components description | |
| C0030 | Calculation of the Solvency Capital Requirement | |
| R0110/C0100 | Total of undiversified components | Sum of all components. |
| R0060/C0100 | Diversification | |
| R0160/C0100 | Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is disclosed only during the transitional period. |
| R0200/C0100 | Solvency capital requirement, excluding capital add–on | Amount of the total diversified SCR before any capital add–on. |
| R0210/C0100 | Capital add–ons already set | |
| R0220/C0100 | Solvency capital requirement | Amount of total SCR calculated using full internal model. |
| R0300/C0100 | Amount/estimate of the overall loss–absorbing capacity of technical provisions | Amount/Estimate of the overall adjustment for loss–absorbing capacity of technical provisions, including the part embedded in each component and the part disclosed as a single component. |
| R0310/C0100 | Amount/estimate of the overall loss–absorbing capacity of deferred taxes | Amount/Estimate of the overall adjustment for loss–absorbing capacity for deferred taxes, including the part embedded in each component and the part disclosed as a single component. |
| R0410/C0100 | Total amount of notional Solvency Capital Requirements for remaining part | Amount of the notional SCRs of remaining part when the group has RFF. |
| R0420/C0100 | Total amount of Notional Solvency Capital Requirements for ring fenced funds | Amount of the sum of notional SCRs of all ring–fenced funds when the group has RFF (other than those related to business operated in accordance with article 4 of Directive 2003/41/EC (transitional)). |
| R0430/C0100 | Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | Amount of the sum of notional SCRs of all matching adjustment portfolios. |
| R0440/C0100 | Diversification effects due to RFF nSCR aggregation for article 304 | |
| R0470/C0100 | Minimum consolidated group solvency capital requirement | Amount of the minimum consolidated group Solvency Capital Requirement as stated in article 230 of Directive 2009/138/EC. This item is applicable to group reporting only. |
| R0500/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) | |
| R0510/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies | |
| R0520/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Institutions for occupational retirement provisions | |
| R0530/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Capital requirement for non–regulated entities carrying out financial activities | |
| R0540/C0100 | Capital requirement for non–controlled participation requirements | |
| R0550/C0100 | Capital requirement for residual undertakings | Amount determined in accordance with Article 336 (1) (d) of Delegated Regulation (EU) 2015/35. |
Cells C0010 to C0080 are related to the identification of the undertaking; Cells C0180 to C0230 are related to criteria of influence; Cells C0240 and C0250 are related to the inclusion in the scope of group supervision; Cell C0260 is related to group solvency calculation.
| C0010 | Country | Identify the ISO 3166–1 alpha–2 code of the country in which the registered head office of each undertaking within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, is located |
| C0020 | Identification code of the undertaking |
|
| C0030 | Type of code of the ID of the undertaking |
|
| C0040 | Legal name of the undertaking | Legal name of the undertaking |
| C0050 | Type of undertaking |
|
| C0060 | Legal form | |
| C0070 | Category (mutual/non mutual) |
|
| C0080 | Supervisory Authority | |
| C0180 | % capital share | |
| C0190 | % used for establishment of consolidated accounts | |
| C0200 | % voting rights | |
| C0210 | Other criteria | |
| C0220 | Level of influence |
|
| C0230 | Proportional share used for the group solvency calculation | |
| C0240 | Inclusion in the scope of group supervision — Yes/No |
|
| C0250 | Inclusion in the scope of group supervision — Date of decision if art.214 is applied | Identify the ISO 8601 (yyyy–mm–dd) code of the date where the decision of exclusion has been taken. |
| C0260 | Method used and under method 1, treatment of the undertaking |
|
(a) for individual disclosure, the currency used for the preparation of the insurance or reinsurance undertaking's financial statements; (b) for group disclosure, the currency used for the preparation of the consolidated financial statements.
(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.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 defined in Annex I of Delegated Regulation (EU) 2015/35; (c) template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country using the valuation and recognition principles used in the undertaking's financial statements, following the instructions set out in section S.05.02 of Annex II; (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 as defined 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 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; (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; (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; (j) template S.25.02.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using the standard formula and a partial internal model, following the instructions set out in section S.25.02 of Annex II; (k) template S.25.03.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using a full internal model, following the instructions set out in section S.25.03 of Annex II; (l) 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; (m) 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.
(a) 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; (b) 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 Directive 2009/138/EC, template S.02.01.02 of Annex I to this Regulation, 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 III 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 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 of Delegated Regulation (EU) 2015/35; (d) template S.05.02.01 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; (e) 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; (f) 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; (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.25.01.22 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; (h) 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.25.02.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using the standard formula and a partial internal model, following the instructions set out in section S.25.02 of Annex III to this Regulation; (i) 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.25.03.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using a full internal model, following the instructions set out in section S.25.03 of Annex III to this Regulation.
| Intangible assets | ||
| Deferred tax assets | ||
| Pension benefit surplus | ||
| Property, plant & equipment held for own use | ||
| Investments (other than assets held for index-linked and unit-linked contracts) | ||
| Property (other than for own use) | ||
| Holdings in related undertakings, including participations | ||
| Equities | ||
| Equities — listed | ||
| Equities — unlisted | ||
| Bonds | ||
| Government Bonds | ||
| Corporate Bonds | ||
| Structured notes | ||
| Collateralised securities | ||
| Collective Investments Undertakings | ||
| Derivatives | ||
| Deposits other than cash equivalents | ||
| Other investments | ||
| Assets held for index-linked and unit-linked contracts | ||
| Loans and mortgages | ||
| Loans on policies | ||
| Loans and mortgages to individuals | ||
| Other loans and mortgages | ||
| Reinsurance recoverables from: | ||
| Non-life and health similar to non-life | ||
| Non-life excluding health | ||
| Health similar to non-life | ||
| Life and health similar to life, excluding health and index-linked and unit-linked | ||
| Health similar to life | ||
| Life excluding health and index-linked and unit-linked | ||
| Life index-linked and unit-linked | ||
| Deposits to cedants | ||
| Insurance and intermediaries receivables | ||
| Reinsurance receivables | ||
| Receivables (trade, not insurance) | ||
| Own shares (held directly) | ||
| Amounts due in respect of own fund items or initial fund called up but not yet paid in | ||
| Cash and cash equivalents | ||
| Any other assets, not elsewhere shown | ||
| Technical provisions — non-life | ||
| Technical provisions — non-life (excluding health) | ||
| TP calculated as a whole | ||
| Best Estimate | ||
| Risk margin | ||
| Technical provisions — health (similar to non-life) | ||
| TP calculated as a whole | ||
| Best Estimate | ||
| Risk margin | ||
| Technical provisions — life (excluding index-linked and unit-linked) | ||
| Technical provisions — health (similar to life) | ||
| TP calculated as a whole | ||
| Best Estimate | ||
| Risk margin | ||
| Technical provisions — life (excluding health and index-linked and unit-linked) | ||
| TP calculated as a whole | ||
| Best Estimate | ||
| Risk margin | ||
| Technical provisions — index-linked and unit-linked | ||
| TP calculated as a whole | ||
| Best Estimate | ||
| Risk margin | ||
| Contingent liabilities | ||
| Provisions other than technical provisions | ||
| Pension benefit obligations | ||
| Deposits from reinsurers | ||
| Deferred tax liabilities | ||
| Derivatives | ||
| Debts owed to credit institutions | ||
| Financial liabilities other than debts owed to credit institutions | ||
| Insurance & intermediaries payables | ||
| Reinsurance payables | ||
| Payables (trade, not insurance) | ||
| Subordinated liabilities | ||
| Subordinated liabilities not in BOF | ||
| Subordinated liabilities in BOF | ||
| Any other liabilities, not elsewhere shown | ||
| Line of Business for: | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | ||
| Gross — Direct Business | ||||||||||
| Gross — Proportional reinsurance accepted | ||||||||||
| Gross — Non-proportional reinsurance accepted | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross — Direct Business | ||||||||||
| Gross — Proportional reinsurance accepted | ||||||||||
| Gross — Non-proportional reinsurance accepted | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross — Direct Business | ||||||||||
| Gross — Proportional reinsurance accepted | ||||||||||
| Gross — Non-proportional reinsurance accepted | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross — Direct Business | ||||||||||
| Gross — Proportional reinsurance accepted | ||||||||||
| Gross — Non- proportional reinsurance accepted | ||||||||||
| Reinsurers'share | ||||||||||
| Net | ||||||||||
| Line of Business for: | Line of business for: | Total | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Legal expenses insurance | Assistance | Miscellaneous financial loss | Health | Casualty | Marine, aviation, transport | Property | |||
| Gross — Direct Business | |||||||||
| Gross — Proportional reinsurance accepted | |||||||||
| Gross — Non-proportional reinsurance accepted | |||||||||
| Reinsurers' share | |||||||||
| Net | |||||||||
| Gross — Direct Business | |||||||||
| Gross — Proportional reinsurance accepted | |||||||||
| Gross — Non-proportional reinsurance accepted | |||||||||
| Reinsurers' share | |||||||||
| Net | |||||||||
| Gross — Direct Business | |||||||||
| Gross — Proportional reinsurance accepted | |||||||||
| Gross — Non-proportional reinsurance accepted | |||||||||
| Reinsurers' share | |||||||||
| Net | |||||||||
| Gross — Direct Business | |||||||||
| Gross — Proportional reinsurance accepted | |||||||||
| Gross — Non- proportional reinsurance accepted | |||||||||
| Reinsurers' share | |||||||||
| Net | |||||||||
| Line of Business for: | 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 | |||
| Gross | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross | ||||||||||
| Reinsurers' share | ||||||||||
| Net | ||||||||||
| Gross — Direct Business | ||||||||
| Gross — Proportional reinsurance accepted | ||||||||
| Gross — Non-proportional reinsurance accepted | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross — Direct Business | ||||||||
| Gross — Proportional reinsurance accepted | ||||||||
| Gross — Non-proportional reinsurance accepted | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross — Direct Business | ||||||||
| Gross — Proportional reinsurance accepted | ||||||||
| Gross — Non-proportional reinsurance accepted | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross — Direct Business | ||||||||
| Gross — Proportional reinsurance accepted | ||||||||
| Gross — Non- proportional reinsurance accepted | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Gross | ||||||||
| Reinsurers' share | ||||||||
| Net | ||||||||
| Insurance with profit participation | Index-linked and unit-linked insurance | Other life insurance | Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations | Accepted reinsurance | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Contracts without options and guarantees | Contracts with options or guarantees | Contracts without options and guarantees | Contracts with options or guarantees | ||||||||
| 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 | |||||||||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | |||||||||||
| Best estimate minus recoverables from reinsurance/SPV and Finite Re — total | |||||||||||
| Technical Provisions calculated as a whole | |||||||||||
| Best estimate | |||||||||||
| Risk margin | |||||||||||
| Health insurance (direct business) | Annuities stemming from non-life insurance contracts and relating to health insurance obligations | Health reinsurance (reinsurance accepted) | |||||
|---|---|---|---|---|---|---|---|
| Contracts without options and guarantees | Contracts with options or guarantees | ||||||
| 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 | |||||||
| Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | |||||||
| Best estimate minus recoverables from reinsurance/SPV and Finite Re — total | |||||||
| Technical Provisions calculated as a whole | |||||||
| Best estimate | |||||||
| Risk margin | |||||||
| 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 | ||
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | ||||||||||
| Premium provisions | ||||||||||
| Gross | ||||||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | ||||||||||
| Net Best Estimate of Premium Provisions | ||||||||||
| Gross | ||||||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | ||||||||||
| Net Best Estimate of Claims Provisions | ||||||||||
| Technical Provisions calculated as a whole | ||||||||||
| Best estimate | ||||||||||
| Risk margin | ||||||||||
| Technical provisions — total | ||||||||||
| Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total | ||||||||||
| Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total | ||||||||||
| Total Non-Life obligation | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Legal expenses insurance | Assistance | Miscellaneous financial loss | Non-proportional health reinsurance | Non-proportional casualty reinsurance | Non-proportional marine, aviation and transport reinsurance | Non-proportional property reinsurance | |||
| Premium provisions | |||||||||
| Gross | |||||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | |||||||||
| Net Best Estimate of Premium Provisions | |||||||||
| Gross | |||||||||
| Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | |||||||||
| Net Best Estimate of Claims Provisions | |||||||||
| Technical Provisions calculated as a whole | |||||||||
| Best estimate | |||||||||
| Risk margin | |||||||||
| Technical provisions — total | |||||||||
| Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — total | |||||||||
| Technical provisions minus recoverables from reinsurance/SPV and Finite Re — total | |||||||||
| Accident year/Underwriting year |
| Technical provisions | ||||||
|---|---|---|---|---|---|---|
| Basic own funds | ||||||
| Eligible own funds to meet Solvency Capital Requirement | ||||||
| Solvency Capital Requirement | ||||||
| Eligible own funds to meet Minimum Capital Requirement | ||||||
| Minimum Capital Requirement |
| Technical provisions | ||||||
|---|---|---|---|---|---|---|
| Basic own funds | ||||||
| Eligible own funds to meet Solvency Capital Requirement | ||||||
| Solvency Capital Requirement |
| Ordinary share capital (gross of own shares) | ||||||
| Share premium account related to ordinary share capital | ||||||
| Initial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual-type undertakings | ||||||
| Subordinated mutual member accounts | ||||||
| Surplus funds | ||||||
| Preference shares | ||||||
| Share premium account related to preference shares | ||||||
| Reconciliation reserve | ||||||
| Subordinated liabilities | ||||||
| An amount equal to the value of net deferred tax assets | ||||||
| Other own fund items approved by the supervisory authority as basic own funds not specified above | ||||||
| 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 | ||||||
| Deductions for participations in financial and credit institutions | ||||||
| Unpaid and uncalled ordinary share capital callable on demand | ||||||
| Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand | ||||||
| Unpaid and uncalled preference shares callable on demand | ||||||
| A legally binding commitment to subscribe and pay for subordinated liabilities on demand | ||||||
| Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC | ||||||
| Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC | ||||||
| Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC | ||||||
| Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC | ||||||
| Other ancillary own funds | ||||||
| Total available own funds to meet the SCR | ||||||
| Total available own funds to meet the MCR | ||||||
| Total eligible own funds to meet the SCR | ||||||
| Total eligible own funds to meet the MCR | ||||||
| Excess of assets over liabilities | ||||||
| Own shares (held directly and indirectly) | ||||||
| Foreseeable dividends, distributions and charges | ||||||
| Other basic own fund items | ||||||
| Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds | ||||||
| Expected profits included in future premiums (EPIFP) — Life business | ||||||
| Expected profits included in future premiums (EPIFP) — Non- life business | ||||||
| Ordinary share capital (gross of own shares) | ||||||
| Non-available called but not paid in ordinary share capital at group level | ||||||
| Share premium account related to ordinary share capital | ||||||
| Iinitial funds, members' contributions or the equivalent basic own — fund item for mutual and mutual-type undertakings | ||||||
| Subordinated mutual member accounts | ||||||
| Non-available subordinated mutual member accounts at group level | ||||||
| Surplus funds | ||||||
| Non-available surplus funds at group level | ||||||
| Preference shares | ||||||
| Non-available preference shares at group level | ||||||
| Share premium account related to preference shares | ||||||
| Non-available share premium account related to preference shares at group level | ||||||
| Reconciliation reserve | ||||||
| Subordinated liabilities | ||||||
| Non-available subordinated liabilities at group level | ||||||
| An amount equal to the value of net deferred tax assets | ||||||
| The amount equal to the value of net deferred tax assets not available at the group level | ||||||
| Other items approved by supervisory authority as basic own funds not specified above | ||||||
| Non available own funds related to other own funds items approved by supervisory authority | ||||||
| Minority interests (if not reported as part of a specific own fund item) | ||||||
| Non-available minority interests at group level | ||||||
| Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds | ||||||
| Deductions for participations in other financial undertakings, including non-regulated undertakings carrying out financial activities | ||||||
| whereof deducted according to Article 228 of the Directive 2009/138/EC | ||||||
| Deductions for participations where there is non-availability of information (Article 229) | ||||||
| Deduction for participations included by using D&A when a combination of methods is used | ||||||
| Total of non-available own fund items | ||||||
| Unpaid and uncalled ordinary share capital callable on demand | ||||||
| Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand | ||||||
| Unpaid and uncalled preference shares callable on demand | ||||||
| A legally binding commitment to subscribe and pay for subordinated liabilities on demand | ||||||
| Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC | ||||||
| Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC | ||||||
| Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC | ||||||
| Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC | ||||||
| Non available ancillary own funds at group level | ||||||
| Other ancillary own funds | ||||||
| Credit Institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies | ||||||
| Institutions for occupational retirement provision | ||||||
| Non regulated entities carrying out financial activities | ||||||
| Total own funds of other financial sectors | ||||||
| Own funds aggregated when using the D&A and combination of method | ||||||
| Own funds aggregated when using the D&A and combination of method net of IGT | ||||||
| Total available own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A ) | ||||||
| Total available own funds to meet the minimum consolidated group SCR | ||||||
| Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A ) | ||||||
| Total eligible own funds to meet the minimum consolidated group SCR | ||||||
| Excess of assets over liabilities | ||||||
| Own shares (held directly and indirectly) | ||||||
| Foreseeable dividends, distributions and charges | ||||||
| Other basic own fund items | ||||||
| Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds | ||||||
| Other non available own funds | ||||||
| Expected profits included in future premiums (EPIFP) — Life business | ||||||
| Expected profits included in future premiums (EPIFP) — Non- life business | ||||||
| Market risk | ||||
|---|---|---|---|---|
| Counterparty default risk | ||||
| Life underwriting risk | ||||
| Health underwriting risk | ||||
| Non-life underwriting risk | ||||
| Diversification | ||||
| Intangible asset risk | ||||
| Operational risk | ||||
| Loss-absorbing capacity of technical provisions | ||||
| Loss-absorbing capacity of deferred taxes | ||||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | ||||
| Capital add-on already set | ||||
| Total amount of Notional Solvency Capital Requirement for remaining part | ||||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | ||||
| Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | ||||
| Diversification effects due to RFF nSCR aggregation for article 304 |
| Yes/No | |||
| C0109 | |||
| Approach based on average tax rate | R0590 | ||
| 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 |
| Market risk | ||||
|---|---|---|---|---|
| Counterparty default risk | ||||
| Life underwriting risk | ||||
| Health underwriting risk | ||||
| Non-life underwriting risk | ||||
| Diversification | ||||
| Intangible asset risk | ||||
| Operational risk | ||||
| Loss-absorbing capacity of technical provisions | ||||
| Loss-absorbing capacity of deferred taxes | ||||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | ||||
| Capital add-on already set | ||||
| Capital requirement for duration-based equity risk sub-module | ||||
| Total amount of Notional Solvency Capital Requirements for remaining part | ||||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | ||||
| Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | ||||
| Diversification effects due to RFF nSCR aggregation for article 304 | ||||
| Minimum consolidated group solvency capital requirement | ||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) | ||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies | ||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Institutions for occupational retirement provisions | ||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Capital requirement for non-regulated entities carrying out financial activities | ||||
| Capital requirement for non-controlled participation requirements | ||||
| Capital requirement for residual undertakings | ||||
| SCR for undertakings included via D and A | ||||
| Total undiversified components | |||||
| Diversification | |||||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | |||||
| Capital add-ons already set | |||||
| Amount/estimate of the overall loss-absorbing capacity of technical provisions | |||||
| Amount/estimate of the overall loss-absorbing capacity ot deferred taxes | |||||
| Capital requirement for duration-based equity risk sub-module | |||||
| Total amount of Notional Solvency Capital Requirements for remaining part | |||||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | |||||
| Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios | |||||
| Diversification effects due to RFF nSCR aggregation for article 304 |
| Yes/No | |||
| C0109 | |||
| Approach based on average tax rate | R0590 | ||
| LAC DT | ||
| C0130 | ||
| Amount/estimate of LAC DT | R0640 | |
| Amount/estimate of LAC DT justified by reversion of deferred tax liabilities | R0650 | |
| Amount/estimate of LAC DT justified by reference to probable future taxable economic profit | R0660 | |
| Amount/estimate of LAC DT justified by carry back, current year | R0670 | |
| Amount/estimate of LAC DT justified by carry back, future years | R0680 | |
| Amount/estimate of Maximum LAC DT | R0690 |
| Total undiversified components | |||||
| Diversification | |||||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | |||||
| Capital add-ons already set | |||||
| Amount/estimate of the overall loss-absorbing capacity of technical provisions | |||||
| Amount/estimate of the overall loss-absorbing capacity ot deferred taxes | |||||
| Capital requirement for duration-based equity risk sub-module | |||||
| Total amount of Notional Solvency Capital Requirements for remaining part | |||||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | |||||
| Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios | |||||
| Diversification effects due to RFF nSCR aggregation for article 304 | |||||
| Minimum consolidated group solvency capital requirement | |||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) | |||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies | |||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Institutions for occupational retirement provisions | |||||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Capital requirement for non-regulated entities carrying out financial activities | |||||
| Capital requirement for non-controlled participation requirements | |||||
| Capital requirement for residual undertakings | |||||
| SCR for undertakings included via D and A | |||||
| Total undiversified components | ||
| Diversification | ||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC (transitional) | ||
| Capital add-ons already set | ||
| Amount/estimate of the overall loss-absorbing capacity of technical provisions | ||
| Amount/estimate of the overall loss-absorbing capacity ot deferred taxes | ||
| Total amount of Notional Solvency Capital Requirements for remaining part | ||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | ||
| Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios | ||
| Diversification effects due to RFF nSCR aggregation for article 304 |
| Yes/No | |||
| C0109 | |||
| Approach based on average tax rate | R0590 | ||
| LAC DT | ||
| C0130 | ||
| Amount/estimate of LAC DT | R0640 | |
| Amount/estimate of LAC DT justified by reversion of deferred tax liabilities | R0650 | |
| Amount/estimate of LAC DT justified by reference to probable future taxable economic profit | R0660 | |
| Amount/estimate of LAC DT justified by carry back, current year | R0670 | |
| Amount/estimate of LAC DT justified by carry back, future years | R0680 | |
| Amount/estimate of Maximum LAC DT | R0690 |
| Total undiversified components | ||
| Diversification | ||
| Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | ||
| Capital add-ons already set | ||
| Amount/estimate of the overall loss-absorbing capacity of technical provisions | ||
| Amount/estimate of the overall loss-absorbing capacity ot deferred taxes | ||
| Total amount of Notional Solvency Capital Requirements for remaining part | ||
| Total amount of Notional Solvency Capital Requirements for ring fenced funds | ||
| Total amount of Notional Solvency Capital Requirement for matching adjustment portfolios | ||
| Diversification effects due to RFF nSCR aggregation for article 304 | ||
| Minimum consolidated group solvency capital requirement | ||
| Capital requirement for other financial sectors (Non-insurance capital requirements) | ||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies | ||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Institutions for occupational retirement provisions | ||
| Capital requirement for other financial sectors (Non-insurance capital requirements) — Capital requirement for non-regulated entities carrying out financial activities | ||
| Capital requirement for non-controlled participation requirements | ||
| Capital requirement for residual undertakings |
| MCR | |||||
| Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance) written premiums in the last 12 months | ||||
|---|---|---|---|---|---|
| Medical expense insurance and proportional reinsurance | |||||
| Income protection insurance and proportional reinsurance | |||||
| Workers' compensation insurance and proportional reinsurance | |||||
| Motor vehicle liability insurance and proportional reinsurance | |||||
| Other motor insurance and proportional reinsurance | |||||
| Marine, aviation and transport insurance and proportional reinsurance | |||||
| Fire and other damage to property insurance and proportional reinsurance | |||||
| General liability insurance and proportional reinsurance | |||||
| Credit and suretyship insurance and proportional reinsurance | |||||
| Legal expenses insurance and proportional reinsurance | |||||
| Assistance and proportional reinsurance | |||||
| Miscellaneous financial loss insurance and proportional reinsurance | |||||
| Non-proportional health reinsurance | |||||
| Non-proportional casualty reinsurance | |||||
| Non-proportional marine, aviation and transport reinsurance | |||||
| Non-proportional property reinsurance | |||||
| MCR | |||||
| Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance/SPV) total capital at risk | ||||
|---|---|---|---|---|---|
| Obligations with profit participation — guaranteed benefits | |||||
| Obligations with profit participation — future discretionary benefits | |||||
| Index-linked and unit-linked insurance obligations | |||||
| Other life (re)insurance and health (re)insurance obligations | |||||
| Total capital at risk for all life (re)insurance obligations | |||||
| Linear MCR | ||
|---|---|---|
| SCR | ||
| MCR cap | ||
| MCR floor | ||
| Combined MCR | ||
| Absolute floor of the MCR | ||
| MCR | MCR | |||||||
|---|---|---|---|---|---|---|---|---|
| Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance) written premiums in the last 12 months | Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance) written premiums in the last 12 months | |||||
| Medical expense insurance and proportional reinsurance | ||||||||
| Income protection insurance and proportional reinsurance | ||||||||
| Workers' compensation insurance and proportional reinsurance | ||||||||
| Motor vehicle liability insurance and proportional reinsurance | ||||||||
| Other motor insurance and proportional reinsurance | ||||||||
| Marine, aviation and transport insurance and proportional reinsurance | ||||||||
| Fire and other damage to property insurance and proportional reinsurance | ||||||||
| General liability insurance and proportional reinsurance | ||||||||
| Credit and suretyship insurance and proportional reinsurance | ||||||||
| Legal expenses insurance and proportional reinsurance | ||||||||
| Assistance and proportional reinsurance | ||||||||
| Miscellaneous financial loss insurance and proportional reinsurance | ||||||||
| Non-proportional health reinsurance | ||||||||
| Non-proportional casualty reinsurance | ||||||||
| Non-proportional marine, aviation and transport reinsurance | ||||||||
| Non-proportional property reinsurance | ||||||||
| MCR | MCR | |||||||
|---|---|---|---|---|---|---|---|---|
| Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance/SPV) total capital at risk | Net (of reinsurance/SPV) best estimate and TP calculated as a whole | Net (of reinsurance/SPV) total capital at risk | |||||
| Obligations with profit participation — guaranteed benefits | ||||||||
| Obligations with profit participation — future discretionary benefits | ||||||||
| Index-linked and unit-linked insurance obligations | ||||||||
| Other life (re)insurance and health (re)insurance obligations | ||||||||
| Total capital at risk for all life (re)insurance obligations | ||||||||
| Linear MCR | |||
| SCR | |||
| MCR cap | |||
| MCR floor | |||
| Combined MCR | |||
| Absolute floor of the MCR | |||
| Notional linear MCR | |||
| Notional SCR excluding add-on (annual or latest calculation) | |||
| Notional MCR cap | |||
| Notional MCR floor | |||
| Notional Combined MCR | |||
| Absolute floor of the notional MCR | |||
| Notional MCR | |||
| C0010/R0030 | Intangible assets | Intangible assets other than goodwill. An identifiable non–monetary asset without physical substance. |
| C0010/R0040 | Deferred tax assets |
|
| C0010/R0050 | Pension benefit surplus | This is the total of net surplus related to employees' pension scheme. |
| C0010/R0060 | Property, plant & equipment held for own use | Tangible assets which are intended for permanent use and property held by the undertaking for own use. It includes also property for own use under construction. |
| C0010/R0070 | Investments (other than assets held for index–linked and unit–linked contracts) | This is the total amount of investments, excluding assets held for index–linked and unit–linked contracts. |
| C0010/R0080 | Property (other than for own use) | Amount of the property, other than for own use. It includes also property under construction other than for own use. |
| C0010/R0090 | Holdings in related undertakings, including participations | |
| C0010/R0100 | Equities | This is the total amount of equities, listed and unlisted. |
| C0010/R0110 | Equities — listed | |
| C0010/R0120 | Equities — unlisted | |
| C0010/R0130 | Bonds | This is the total amount of government bonds, corporate bonds, structured notes and collateralised securities. |
| C0010/R0140 | Government Bonds | Bonds issued by public authorities, whether by central governments, supra–national government institutions, regional governments or local authorities and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States' central government and central banks denominated and funded in the domestic currency of that central government and the central bank, multilateral development banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or international organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee meets the requirements set out in Article 215 of Delegated Regulation (EU) 2015/35. |
| C0010/R0150 | Corporate Bonds | Bonds issued by corporations |
| C0010/R0160 | Structured notes | Hybrid securities, combining a fixed income (return in a form of fixed payments) instrument with a series of derivative components. Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have embedded any categories of derivatives, including Credit Default Swaps ("CDS"), Constant Maturity Swaps ("CMS"), Credit Default Options ("CDOp"). Assets under this category are not subject to unbundling |
| C0010/R0170 | Collateralised securities | Securities whose value and payments are derived from a portfolio of underlying assets. Includes Asset Backed Securities ("ABS"), Mortgage Backed securities ("MBS"), Commercial Mortgage Backed securities ("CMBS"), Collateralised Debt Obligations ("CDO"), Collateralised Loan Obligations ("CLO"), Collateralised Mortgage Obligations ("CMO") |
| C0010/R0180 | Collective Investments Undertakings | Collective investment undertaking' means an undertaking for collective investment in transferable securities ("UCITS") as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council2 or an alternative investment fund ("AIF") as defined in Article 4(1)(a) of Directive 2011/61/EU of the European Parliament and of the Council. |
| C0010/R0190 | Derivatives |
|
| C0010/R0200 | Deposits other than cash equivalents | Deposits other than cash equivalents that cannot be used to make payments until before a specific maturity date and that are not exchangeable for currency or transferable deposits without any kind of significant restriction or penalty. |
| C0010/R0210 | Other investments | Other investments not covered already within investments disclosed above. |
| C0010/R0220 | Assets held for index–linked and unit–linked contracts | Assets held for index–linked and unit–linked contracts (classified in line of business 31 as defined in Annex I of Delegated Regulation (EU) 2015/35). |
| C0010/R0230 | Loans and mortgages | This is the total amount of loans and mortgages, i.e. financial assets created when undertakings lend funds, either with or without collateral, including cash pools. |
| C0010/R0240 | Loans on policies | Loans made to policyholders, collateralised on policies (underlying technical provisions). |
| C0010/R0250 | Loans and mortgages to individuals | Financial assets created when creditors lend funds to debtors — individuals, with collateral or not, including cash pools. |
| C0010/R0260 | Other loans and mortgages | Financial assets created when creditors lend funds to debtors — others, not classifiable in item R0240 or R0250, with collateral or not, including cash pools. |
| C0010/R0270 | Reinsurance recoverables from: | This is the total amount of reinsurance recoverables. It corresponds to the amount of reinsurer share of technical provisions (including Finite Re and SPV). |
| C0010/R0280 | Non–life and health similar to non–life | Reinsurance recoverables in respect of technical provisions for non–life and health similar to non–life. |
| C0010/R0290 | Non–life excluding health | Reinsurance recoverables in respect of technical provisions for non–life business, excluding technical provisions for health– similar to non –life |
| C0010/R0300 | Health similar to non–life | Reinsurance recoverables in respect of technical provisions for health similar to non — life. |
| C0010/R0310 | Life and health similar to life, excluding health and index–linked and unit–linked | Reinsurance recoverable in respect of technical provisions for life and health similar to life, excluding health and index–linked and unit–linked |
| C0010/R0320 | Health similar to life | Reinsurance recoverables in respect of technical provisions for health–similar to life. |
| C0010/R0330 | Life excluding health and index–linked and unit–linked | Reinsurance recoverables in respect of technical provisions for life business, excluding technical provisions health–similar to life techniques and technical provisions for index–linked and unit–linked. |
| C0010/R0340 | Life index–linked and unit–linked | Reinsurance recoverables in respect of technical provisions for life index–linked and unit–linked business. |
| C0010/R0350 | Deposits to cedants | Deposits relating to reinsurance accepted. |
| C0010/R0360 | Insurance and intermediaries receivables | |
| C0010/R0370 | Reinsurance receivables | |
| C0010/R0380 | Receivables (trade, not insurance) | Includes amounts receivables from employees or various business partners (not insurance–related), including public entities. |
| C0010/R0390 | Own shares (held directly) | This is the total amount of own shares held directly by the undertaking. |
| C0010/R0400 | Amounts due in respect of own fund items or initial fund called up but not yet paid in | Value of the amount due in respect of own fund items or initial fund called up but not yet paid in. |
| C0010/R0410 | Cash and cash equivalents | |
| C0010/R0420 | Any other assets, not elsewhere shown | This is the amount of any other assets not elsewhere already included within balance Sheet items. |
| C0010/R0500 | Total assets | This is the overall total amount of all assets. |
| C0010/R0510 | Technical provisions — non–life | |
| C0010/R0520 | Technical provisions — non–life (excluding health) | |
| C0010/R0530 | Technical provisions — non–life (excluding health) — technical provisions calculated as a whole | |
| C0010/R0540 | Technical provisions — non–life (excluding health) — Best estimate | |
| C0010/R0550 | Technical provisions — non–life (excluding health) — Risk margin | |
| C0010/R0560 | Technical provisions — health (similar to non–life) | |
| C0010/R0570 | Technical provisions — health (similar to non — life) — technical provisions calculated as a whole | |
| C0010/R0580 | Technical provisions — health(similar to non –life) — Best estimate | |
| C0010/R0590 | Technical provisions — health (similar to non — life) — Risk margin | |
| C0010/R0600 | Technical provisions — life (excluding index–linked and unit–linked) | |
| C0010/R0610 | Technical provisions — health (similar to life) | |
| C0010/R0620 | Technical provisions — health (similar to life) — technical provisions calculated as a whole | |
| C0010/R0630 | Technical provisions — health (similar to life) — Best estimate | |
| C0010/R0640 | Technical provisions — health (similar to life) — Risk margin | |
| C0010/R0650 | Technical provisions — life (excl. health and index–linked and unit–linked) | |
| C0010/R0660 | Technical provisions — life (excl. health and index–linked and unit–linked) — technical provisions calculated as a whole | |
| C0010/R0670 | Technical provisions — life (excl. health and index–linked and unit–linked) — Best estimate | |
| C0010/R0680 | Technical provisions — life (excl. health and index–linked and unit–linked) — Risk margin | |
| C0010/R0690 | Technical provisions — index–linked and unit–linked | |
| C0010/R0700 | Technical provisions — index–linked and unit–linked — technical provisions calculated as a whole | |
| C0010/R0710 | Technical provisions — index–linked and unit–linked — Best estimate | |
| C0010/R0720 | Technical provisions — index–linked and unit–linked — Risk margin | |
| C0010/R0740 | Contingent liabilities |
|
| C0010/R0750 | Provisions other than technical provisions | |
| C0010/R0760 | Pension benefit obligations | This is the total net obligations related to employees' pension scheme. |
| C0010/R0770 | Deposits from reinsurers | Amounts (e.g. cash) received from reinsurer or deducted by the reinsurer according to the reinsurance contract. |
| C0010/R0780 | Deferred tax liabilities | Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences. |
| C0010/R0790 | Derivatives |
|
| C0010/R0800 | Debts owed to credit institutions | Debts, such as mortgage and loans, owed to credit institutions, excluding bonds held by credit institutions (it is not possible for the undertaking to identify all the holders of the bonds that it issues) and subordinated liabilities. It This shall also include bank overdrafts. |
| C0010/R0810 | Financial liabilities other than debts owed to credit institutions | |
| C0010/R0820 | Insurance and intermediaries payables | |
| C0010/R0830 | Reinsurance payables | |
| C0010/R0840 | Payables (trade, not insurance) | This is the total amount trade payables, including amounts due to employees, suppliers, etc. and not insurance–related, parallel to receivables (trade, not insurance) on asset side; includes public entities. |
| C0010/R0850 | Subordinated liabilities | Subordinated liabilities are debts which rank after other specified debts when undertaking is liquidated. This is the total of subordinated liabilities classified as Basic Own Funds and those that are not included in Basic Own Funds. |
| C0010/R0860 | Subordinated liabilities not in Basic Own Funds | Subordinated liabilities are debts which rank after other specified debts when undertaking is liquidated. Other debts may be even more deeply subordinated. Only subordinated liabilities that are not classified in Basic Own Funds should be presented here. |
| C0010/R0870 | Subordinated liabilities in Basic Own Funds | Subordinated liabilities classified in Basic Own Funds. |
| C0010/R0880 | Any other liabilities, not elsewhere shown | This is the total of any other liabilities, not elsewhere already included in other Balance Sheet items. |
| C0010/R0900 | Total liabilities | This is the overall total amount of all liabilities. |
| C0010/R1000 | Excess of assets over liabilities | This is the total of undertaking's excess of assets over liabilities, valued in accordance with Solvency II valuation basis. Value of the assets minus liabilities. |
| C0010 to C0120/R0110 | Premiums written — Gross — Direct Business | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0010 to C0120/R0120 | Premiums written — Gross — Proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0130 to C0160/R0130 | Premiums written — Gross — Non proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0010 to C0160/R0140 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0010 to C0160/R0200 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0010 to C0120/R0210 | Premiums earned — Gross — Direct business | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance business. |
| C0010 to C0120/R0220 | Premiums earned — Gross — Proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business. |
| C0130 to C0160/R0230 | Premiums earned — Gross — Non proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business. |
| C0010 to C0160/R0240 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0010 to C0160/R0300 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0010 to C0120/R0310 | Claims incurred Gross — Direct business | |
| C0010 to C0120/R0320 | Claims incurred Gross — Proportional reinsurance accepted | |
| C0130 to C0160/R0330 | Claims incurred — Gross — Non proportional reinsurance accepted | |
| C0010 to C0160/R0340 | Claims incurred — Reinsurers' share | |
| C0010 to C0160/R0400 | Claims incurred — Net | |
| C0010 to C0120/R0410 | Changes in other technical provisions — Gross — Direct business | |
| C0010 to C0120/R0420 | Changes in other technical provisions — Gross — Proportional reinsurance accepted | |
| C0130 to C0160/R0430 | Changes in other technical provisions — Gross — Non- proportional reinsurance accepted | |
| C0010 to C0160/R0440 | Changes in other technical provisions — Reinsurers' share | |
| C0010 to C0160/R0500 | Changes in other technical provisions — Net | |
| C0010 to C0160/R0550 | Expenses incurred | All technical expenses incurred by the undertaking during the reporting period, on accrual basis. |
| C0200/R0110–R0550 | Total | Total for different items for all Lines of Business. |
| C0200/R1200 | Other expenses | |
| C0200/R1300 | Total expenses | Amount of all technical expenses |
| C0210 to C0280/R1410 | Premiums written — Gross | |
| C0210 to C0280/R1420 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0210 to C0280/R1500 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0210 to C0280/R1510 | Premiums earned — Gross | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance and reinsurance accepted business. |
| C0210 to C0280/R1520 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0210 to C0280/R1600 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0210 to C0280/R1610 | Claims incurred — Gross | |
| C0210 to C0280/R1620 | Claims incurred — Reinsurers' share | |
| C0210 to C0280/R1700 | Claims incurred — Net | |
| C0210 to C0280/R1710 | Changes in other technical provisions — Gross — Direct business and reinsurance accepted | |
| C0210 to C0280/R1720 | Change in other technical provisions — Reinsurers' share | |
| C0210 to C0280/R1800 | Change in other technical provisions — Net | |
| C0210 to C0280/R1900 | Expenses incurred | All technical expenses incurred by the undertaking during the reporting period, on accrual basis. |
| C0300/R1410–R1900 | Total | Total for different items for all life lines of business. |
| C0300/R2500 | Other expenses | |
| C0300/R2600 | Total expenses | Amount of all technical expenses. |
| C0210 to C0280/R2700 | Total amount of surrenders |
The information, provided by country, shall be completed for the five countries with the biggest amount of gross written premiums in addition to the home country or until reaching 90 % of the total gross written premiums For the direct insurance business for the lines of business "Medical expense", "Income protection", "Workers' compensation", "Fire and other damage to property" and "Credit and suretyship" information shall be disclosed by country where the risk is situated as defined in Article 13 (13) of Directive 2009/138/EC; For direct insurance business for all other lines of business, information shall be disclosed by country where the contract was entered into; For proportional and non–proportional reinsurance information shall be disclosed by country of localisation of the ceding undertaking.
(a) The country where the insurance undertaking is established (home country) when the contract was not sold through a branch or freedom to provide services; (b) The country where the branch is located (host country) when the contract was sold through a branch; (c) The country where the freedom to provide services was notified (host country) when the contract was sold through freedom to provide services. (d) If an intermediary is used or in any other situation, it is a), b) or c) depending on who sold the contract.
| C0020 to C0060/R0010 | Top 5 countries (by amount of gross premiums written) — non–life obligations | Identify the ISO 3166–1 alpha–2 code of the countries being disclosed for the non–life obligations. |
| C0080 to C0140/R0110 | Premiums written — Gross — Direct Business | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0120 | Premiums written — Gross — Proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0130 | Premiums written — Gross — Non proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0140 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0200 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0080 to C0140/R0210 | Premiums earned — Gross — Direct business | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to insurance direct business. |
| C0080 to C0140/R0220 | Premiums earned — Gross — Proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business. |
| C0080 to C0140/R0230 | Premiums earned — Gross — Non proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business. |
| C0080 to C0140/R0240 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0080 to C0140/R0300 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0080 to C0140/R0310 | Claims incurred Gross — Direct business | |
| C0080 to C0140/R0320 | Claims incurred Gross — Proportional reinsurance accepted | |
| C0080 to C0140/R0330 | Claims incurred — Gross — Non proportional reinsurance accepted | |
| C0080 to C0140/R0340 | Claims incurred — Reinsurers' share | |
| C0080 to C0140/R0400 | Claims incurred — Net | |
| C0080 to C0140/R0410 | Changes in other technical provisions — Gross — Direct business | |
| C0080 to C0140/R0420 | Changes in other technical provisions — Gross — Proportional reinsurance accepted | |
| C0080 to C0140/R0430 | Changes in other technical provisions — Gross — Non- proportional reinsurance accepted | |
| C0080 to C0140/R0440 | Changes in other technical provisions — Reinsurers' share | |
| C0080 to C0140/R0500 | Changes in other technical provisions — Net | |
| C0080 to C0140/R0550 | Expenses incurred | All technical expenses incurred by the undertaking during the reporting period, on accrual basis. |
| C0140/R1200 | Other expenses | |
| C0140/R1300 | Total expenses | Amount of all technical expenses corresponding to countries covered by this template. |
| C0160 to C0200/R1400 | Top 5 countries (by amount of gross premiums written) — life obligations | Identify the ISO 3166–1 alpha–2 code of the countries being disclosed for the life obligations. |
| C0220 to C0280/R1410 | Premiums written — Gross | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from gross business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0220 to C0280/R1420 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0220 to C0280/R1500 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0220 to C0280/R1510 | Premiums earned — Gross | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct and reinsurance accepted gross business. |
| C0220 to C0280/R1520 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0220 to C0280/R1600 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0220 to C0280/R1610 | Claims incurred — Gross | |
| C0220 to C0280/R1620 | Claims incurred — Reinsurers' share | |
| C0220 to C0280/R1700 | Claims incurred — Net | |
| C0220 to C0280/R1710 | Changes in other technical provisions — Gross | |
| C0220 to C0280/R1720 | Change in other technical provisions — Reinsurers' share | |
| C0220 to C0280/R1800 | Change in other technical provisions — Net | |
| C0220 to C0280/R1900 | Expenses incurred | All technical expenses incurred by the undertaking during the reporting period, on accrual basis. |
| C0280/R2500 | Other expenses | |
| C0280/R2600 | Total expenses | Amount of all technical expenses corresponding to countries covered by this template. |
"Contracts without options and guarantees" should include the amounts related to contracts without any financial guarantees or contractual options, meaning that the technical provision calculation does not reflect the amount of any financial guarantees or contractual options. Contracts with non–material contractual options or financial guarantees that are not reflected in the technical provisions calculation should also be disclosed in this column; "Contracts with options or guarantees" should include contracts that have either financial guarantees, contractual options, or both as far as the technical provision calculation reflect the existence of those financial guarantees or contractual options.
| C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0010 | Technical provisions calculated as a whole | Amount of Technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0150/R0010 | Technical provisions calculated as a whole — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of technical provisions calculated as a whole for Life other than health insurance, including Unit–Linked. |
| C0210/R0010 | Technical provisions calculated as a whole — Total (Health similar to life insurance) | Total amount of technical provisions calculated as a whole for health SLT. |
| C0020, C0030, C0060, C0090, C0100 to C0140, C0160, C0190, C0200/R0020 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole | Amount of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0150/R0020 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of recoverables from reinsurance/SPV and finite reinsurance ("Finite Re") after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole for Life other than health insurance, including Unit–Linked. |
| C0210/R0020 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole — Total (Health similar to life insurance) | Total amount of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole for Health similar to life insurance. |
| C0020, C0040, C0050, C0070, C0080, C0090, C0100 to C0140, C0170, C0180, C0190, C0200/R0030 | Technical provisions calculated as a sum of BE and RM, Gross Best Estimate | Amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite Re according to Article 77(2) of Directive 2009/138/EC) per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0150/R0030 | Technical provisions calculated as a sum of BE and RM, Gross Best Estimate — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite Re according to Article 77(2) of Directive 2009/138/EC), for Life other than health insurance, including Unit–Linked. |
| C0210/R0030 | Technical provisions calculated as a sum of BE and RM, Gross Best Estimate — Total (Health similar to life insurance) | Total amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite Re according to Article 77(2) of Directive 2009/138/EC), for Health similar to life insurance. |
| C0020, C0040, C0050, C0070, C0080, C0090, C0100 to C0140, C0170, C0180, C0190, C0200/R0040 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default | Amount of Recoverables after adjustment for expected losses due to possibility of default of the reinsurer, as defined in Article 81 of Directive 2009/138/EC, including ceded intra group reinsurance, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0150/R0080 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of Recoverables after adjustment for expected losses due to possibility of default of the reinsurer, as defined in article 81 of Directive 2009/138/EC, including ceded intra group reinsurance, for Life other than health insurance, including Unit–Linked. |
| C0210/R0080 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default — Total (Health similar to life insurance) | Total amount of Recoverables after adjustment for expected losses due to possibility of default of the reinsurer, as defined in article 81 of Directive 2009/138/EC, including ceded intra group reinsurance, for Health similar to life insurance. |
| C0020, C0040, C0050, C0070, C0080, C0090, C0100, C0170, C0180, C0190, C0200/R0090 | Best Estimate minus recoverables from reinsurance/SPV and Finite Re | Amount of Best Estimate minus recoverables from reinsurance/SPV per Line of Busines |
| C0150/R0090 | Best Estimate minus recoverables from reinsurance/SPV and Finite Re — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of Best Estimate minus recoverables from reinsurance/SPV and Finite Re, for Life other than health insurance, including Unit–Linked. |
| C0210/R0090 | Best estimate minus recoverables from reinsurance/SPV and Finite Re — Total (Health similar to life insurance) | Total amount of Best estimate minus recoverables from reinsurance/SPV and Finite Re for Health similar to life insurance. |
| C0020, C0030, C0060, C0090, C0100 to C0140, C0160, C0190, C0200/R0100 | Risk Margin | Amount of Risk margin, as defined in Article 77(3) of Directive 2009/138/EC, per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0150/R0100 | Risk Margin — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of Risk Margin for Life other than health insurance, includingUnit–Linked. |
| C0210/R0100 | Risk Margin — Total (Health similar to life insurance) | Total amount of Risk Margin for Health similar to life insurance. |
| C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0110 | Technical Provisions calculated as a whole | |
| C0150/R0110 | Technical Provisions calculated as a whole — Total (Life other than health insurance, including Unit–Linked) | |
| C0210/R0110 | Technical Provisions calculated as a whole — Total (Health similar to life insurance) | |
| C0020, C0040, C0050, C0070, C0080, C0090, C0100, C0170, C0180, C0190, C0200/R0120 | Best Estimate | |
| C0150/R0120 | Best Estimate — Total (Life other than health insurance, including Unit–Linked) | |
| C0210/R0120 | Best Estimate — Total (Health similar to life insurance) | |
| C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0130 | Risk Margin | |
| C0150/R0130 | Risk Margin — Total (Life other than health insurance, incl. Unit–Linked) | |
| C0210/R0130 | Risk Margin — Total (Health similar to life insurance) | |
| C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0200 | Technical Provisions — Total | Total amount of Technical Provisions for each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| C0150/R0200 | Technical Provisions — Total — Total (Life other than health insurance, including Unit–Linked) | Total amount of Technical Provisions for Life other than health insurance, including Unit–Linked, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| C0210/R0200 | Technical Provisions — Total — Total (Health similar to life insurance) | Total amount of Technical Provisions for Health similar to life insurance, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| ITEM | INSTRUCTIONS | |
|---|---|---|
| C0020 to C0170/R0010 | Technical provisions calculated as a whole | |
| C0180/R0010 | Technical provisions calculated as a whole — Total Non–Life obligation | |
| C0020 to C0170/R0050 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole | The amount of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0180/R0050 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole | The total amount, for all lines of business, of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0020 to C0170/R0060 | Best Estimate of Premium provisions, Gross, total | The amount of best estimate for premium provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business regarding direct and accepted business. |
| C0180/R0060 | Total Non–Life obligations, Best Estimate of Premium provisions, Gross, total | The total amount of best estimate for premium provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance regarding direct and accepted business. |
| C0020 to C0170/R0140 | Best Estimate of Premium provisions, Total recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default — Direct and accepted reinsurance business | The amount of recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default, for each line of business regarding direct business and accepted reinsurance business. |
| C0180/R0140 | Total Non–Life obligations, Best Estimate of Premium provisions, Recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default. | The total amount of Recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default, referred to the best estimate for premium provisions. |
| C0020 to C0170/R0150 | Net best estimate of Premium provisions — Direct and accepted reinsurance business | The amount of net best estimate for premium provisions, for each line of business. |
| C0180/R0150 | Total Non–Life obligations, Net best estimate of Premium provisions | The total amount of net best estimate for premium provisions. |
| C0020 to C0170/R0160 | Best Estimate of Claims Provisions, Gross, Total | The amount of best estimate for Claims Provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business regarding direct and accepted business. |
| C0180/R0160 | Total Non–Life obligations, Best Estimate of Claims Provisions, Gross, total | The total amount of best estimate for Claims Provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance. |
| C0020 to C0170/R0240 | Best Estimate of Claims provisions, Total recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default — Direct and accepted reinsurance business | The amount recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default, for each line of business regarding direct and accepted reinsurance business |
| C0180/R0240 | Total Non–Life obligations, Best Estimate of Claims Provisions, Recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default. | The total amount of Recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default, referred to the Best Estimate for Claims Provisions. |
| C0020 to C0170/R0250 | Net best estimate of Claims provisions — Direct and accepted reinsurance business | The amount of net best estimate for claims provisions, for each line of business regarding direct and accepted reinsurance business. |
| C0180/R0250 | Total Non–Life obligations, Net best estimate of Claims Provisions | The total amount of net Best Estimate for Claims Provisions. |
| C0020 to C0170/R0260 | Total best estimate, Gross — Direct and accepted reinsurance business | The amount of Total gross best estimate, for each line of business regarding direct and accepted reinsurance business. |
| C0180/R0260 | Total Non–Life obligations, Total Best Estimate, Gross | The total amount of Gross Best Estimate (sum of the Premium Provision and Claims Provisions). |
| C0020 to C0170/R0270 | Total best estimate, Net — Direct and accepted reinsurance business | The amount of Total net best estimate, for each line of business regarding direct and accepted reinsurance business. |
| C0180/R0270 | Total Non–Life obligations, Total Best Estimate, Net | The total amount of Net Best Estimate (sum of the Premium Provision and Claims Provisions). |
| C0020 to C0170/R0280 | Technical provisions calculated as a sum of a best estimate and a risk margin — Risk margin | The amount of risk margin, as required by Directive 2009/138/EC (Article 77 (3)). The risk margin is calculated to whole portfolio of (re)insurance obligations and then allocated to each single line of business, regarding direct business and accepted reinsurance business. |
| C0180/R0280 | Total Non–Life obligations, Total risk margin | The total amount of risk margin, as required by Directive 2009/138/EC (Article 77 (3)). |
| C0020 to C0170/R0290 | ||
| C0180/R0290 | ||
| C0020 to C0170/R0300 | ||
| C0180/R0300 | ||
| C0020 to C0170/R0310 | ||
| C0180/R0310 | ||
| C0020 to C0170/R0320 | Technical provisions, Total — Direct and accepted reinsurance business | The total amount of gross technical provisions, for each line of business regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| C0180/R0320 | Total Non–Life obligations, Technical Provision — total | The total amount of gross technical provisions regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| C0020 to C0170/R0330 | Technical provisions, Total — Recoverable from reinsurance contract/SPV and Finite reinsurance, after the adjustment for expected losses due to counterparty default — Direct and accepted reinsurance business | The total amount of recoverable from reinsurance contract/SPV and Finite reinsurance, after the adjustment for expected losses due to counterparty default, for each line of business regarding direct and accepted reinsurance business. |
| C0180/R0330 | Total Non–Life obligations, Recoverable from reinsurance contract/SPV and Finite re, after the adjustment for expected losses due to counterparty default — Direct and accepted reinsurance business | The total amount of recoverable from reinsurance contract/SPV and Finite reinsurance, after the adjustment for expected losses due to counterparty default regarding direct and accepted reinsurance business. |
| C0020 to C0170/R0340 | Technical provisions, Total — Technical provisions minus recoverables from reinsurance/SPV and Finite reinsurance — Direct and accepted reinsurance business | The total amount of net technical provisions, for each line of business regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| C0180/R0340 | Total Non–Life obligations, Technical provisions minus recoverables from reinsurance and SPV — Direct and accepted reinsurance business | The total amount of net technical provisions regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. |
| ITEM | INSTRUCTIONS | |
|---|---|---|
| Z0020 | Accident year or Underwriting year |
|
| C0010 to C0110/ R0100 to R0250 | Gross Claims Paid (non–cumulative) –Triangle | |
| C0170/ R0100 to R0260 | Gross Claims Paid (non-cumulative) — In current year | |
| C0180/ R0100 to R0260 | Gross Claims Paid — Sum of years (cumulative) | Total "Sum of years" contains the sum of all data in rows (sum of all payments referred to the accident/underwriting year), including total. |
| C0200 to C0300/ R0100 to R0250 | Gross undiscounted Best Estimate Claims Provisions — Triangle | |
| C0360/ R0100 to R0260 | Gross Best Estimate Claims Provisions — Year end (discounted data) |
| ITEM | INSTRUCTIONS | |
|---|---|---|
| C0010/R0010 | Amount with LTG measures and transitionals — Technical Provisions | Total amount of gross technical provisions including long term guarantee measures and transitional measures |
| C0030/R0010 | Impact of transitional on technical provisions — Technical provisions | |
| C0050/R0010 | Impact of transitional on interest rate — Technical provisions | |
| C0070/R0010 | Impact of volatility adjustment set to zero — Technical provisions | |
| C0090/R0010 | Impact of matching adjustment set to zero — Technical Provisions | |
| C0010/R0020 | Amount with LTG measures and transitionals — Basic own funds | Total amount of basic own funds calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures |
| C0030/R0020 | Impact of transitional on technical provisions — Basic own funds | |
| C0050/R0020 | Impact of transitional on interest rate — Basic own funds | |
| C0070/R0020 | Impact of volatility adjustment set to zero — Basic own funds | |
| C0090/R0020 | Impact of matching adjustment set to zero — Basic own funds | |
| C0010/R0050 | Amount with LTG measures and transitionals — Eligible own funds to meet SCR | Total amount of eligible own funds to meet SCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures. |
| C0030/R0050 | Impact of transitional on technical provisions — Eligible own funds to meet SCR | |
| C0050/R0050 | Impact of transitional on interest rate — Eligible own funds to meet SCR | |
| C0070/R0050 | Impact of volatility adjustment set to zero — Eligible own funds to meet SCR | |
| C0090/R0050 | Impact of matching adjustment set to zero — Eligible own funds to meet SCR | |
| C0010/R0090 | Amount with LTG measures and transitionals — SCR | Total amount of SCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures |
| C0030/R0090 | Impact of transitional on technical provisions — SCR | |
| C0050/R0090 | Impact of transitional on interest rate — SCR | |
| C0070/R0090 | Impact of volatility adjustment set to zero — SCR | |
| C0090/R0090 | Impact of matching adjustment set to zero — SCR | |
| C0010/R0100 | Amount with LTG measures and transitionals — Eligible own funds to meet MCR | Total amount of eligible own funds to meet MCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures. |
| C0030/R0100 | Impact of transitional on technical provisions — Eligible own funds to meet MCR | |
| C0050/R0100 | Impact of transitional on interest rate — Eligible own funds to meet MCR | |
| C0070/R0100 | Impact of volatility adjustment set to zero — Eligible own funds to meet MCR | |
| C0090/R0100 | Impact of matching adjustment set to zero — Eligible own funds to meet MCR | |
| C0010/R0110 | Amount with LTG measures and transitionals — Minimum Capital Requirement | Total amount of MCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures. |
| C0030/R0110 | Impact of transitional on technical provisions — Minimum Capital Requirement | |
| C0050/R0110 | Impact of transitional on interest rate — Minimum Capital Requirement | |
| C0070/R0110 | Impact of volatility adjustment set to zero — Minimum Capital Requirement | |
| C0090/R0110 | Impact of matching adjustment set to zero — Minimum Capital Requirement |
| R0010/C0010 | Ordinary share capital (gross of own shares) — total | This is the total ordinary share capital, both held directly and indirectly (before deduction of own shares). This is the total ordinary share capital of the undertaking that fully satisfies the criteria for Tier 1 or Tier 2 items. Any ordinary share capital that does not fully satisfy the criteria shall be treated as preference shares capital and classified accordingly notwithstanding their description or designation. |
| R0010/C0020 | Ordinary share capital (gross of own shares) — tier 1 unrestricted | This is the amount of paid up ordinary share capital that meets unrestricted Tier 1 criteria. |
| R0010/C0040 | Ordinary share capital (gross of own shares) — tier 2 | This is the amount of called up ordinary share capital that meets the criteria for Tier 2. |
| R0030/C0010 | Share premium account related to ordinary share capital — total | The total share premium account related to ordinary share capital of the undertaking that fully satisfies the criteria for Tier 1 or Tier 2 items. |
| R0030/C0020 | Share premium account related to ordinary share capital — tier 1 unrestricted | This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 1 unrestricted because it relates to ordinary share capital treated as unrestricted Tier 1. |
| R0030/C0040 | Share premium account related to ordinary share capital — tier 2 | This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 2 because it relates to ordinary share capital treated as Tier 2. |
| R0040/C0010 | Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — total | The initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that fully satisfies the criteria for Tier 1 or Tier 2 items. |
| R0040/C0020 | Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — tier 1 unrestricted | This is the amount of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meets the criteria for Tier 1 unrestricted. |
| R0040/C0040 | Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — tier 2 | This is the amount of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meetsTier 2 criteria. |
| R0050/C0010 | Subordinated mutual member accounts — total | This is the total amount of subordinated mutual member accounts that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items. |
| R0050/C0030 | Subordinated mutual member accounts — tier 1 restricted | This is the amount of subordinated mutual member accounts that meet the criteria for Tier 1 restricted. |
| R0050/C0040 | Subordinated mutual member accounts — tier 2 | This is the amount of subordinated mutual member accounts that meet the criteria for Tier 2. |
| R0050/C0050 | Subordinated mutual member accounts — tier 3 | This is the amount of subordinated mutual member accounts that meet the criteria for Tier 3. |
| R0070/C0010 | Surplus funds — total | This is the total amount of surplus funds that fall under Article 91 (2) of the Directive 2009/138/EC. |
| R0070/C0020 | Surplus funds — tier 1 unrestricted | These are the surplus funds that fall under Article 91 (2) of the Directive 2009/138/EC and that meet the criteria for Tier 1, unrestricted items. |
| R0090/C0010 | Preference shares — total | This is the total amount of preference shares issued by the undertaking that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items. |
| R0090/C0030 | Preference shares — tier 1 restricted | This is the amount of the preference shares issued by the undertaking that meet the criteria for Tier 1 restricted. |
| R0090/C0040 | Preference shares — tier 2 | This is the amount of the preference shares issued by the undertaking that meet the criteria for Tier 2. |
| R0090/C0050 | Preference shares — tier 3 | This is the amount of the preference shares issued by the undertaking that meet the criteria for Tier 3. |
| R0110/C0010 | Share premium account related to preference shares — total | The total share premium account related to preference shares capital of the undertaking that fully satisfies the criteria for Tier 1 restricted, Tier 2 or Tier 3 items. |
| R0110/C0030 | Share premium account related to preference shares — tier 1 restricted | This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 1 restricted items because it relates to preference shares treated as Tier 1 restricted items. |
| R0110/C0040 | Share premium account related to preference shares — tier 2 | This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 2 because it relates to preference shares treated as Tier 2. |
| R0110/C0050 | Share premium account related to preference shares — tier 3 | This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 3 because it relates to preference shares treated as Tier 3. |
| R0130/C0010 | Reconciliation reserve — total | The total reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation according to Article 75 of Directive 2009/138/EC. |
| R0130/C0020 | Reconciliation reserve — tier 1 unrestricted | The reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation according to Directive 2009/138/EC. |
| R0140/C0010 | Subordinated liabilities — total | This is the total amount of subordinated liabilities issued by the undertaking. |
| R0140/C0030 | Subordinated liabilities — tier 1 restricted | This is the amount of subordinated liabilities issued by the undertaking that meet the criteria for Tier 1 restricted items. |
| R0140/C0040 | Subordinated liabilities — tier 2 | This is the amount of subordinated liabilities issued by the undertaking that meet the criteria for Tier 2. |
| R0140/C0050 | Subordinated liabilities — tier 3 | This is the amount of subordinated liabilities issued by the undertaking that meet the criteria for Tier 3. |
| R0160/C0010 | An amount equal to the value of net deferred tax assets — total | This is the total amount of net deferred tax assets of the undertaking. |
| R0160/C0050 | An amount equal to the value of net deferred tax assets — tier 3 | This is the amount of net deferred tax assets of the undertaking that meet the tier 3 classification criteria. |
| R0180/C0010 | Other own fund items approved by the supervisory authority as basic own funds not specified above | This is the total of basic own fund items not identified above and that received supervisory approval. |
| R0180/C0020 | Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 1 unrestricted | This is the amount of basic own fund items not identified above that meet Tier 1 unrestricted criteria and that received supervisory approval. |
| R0180/C0030 | Other own fund items approved by the supervisory authority as basic own funds not specified above — Tier 1 restricted | This is the amount of basic own fund items not identified above which meet the criteria for Tier 1, restricted items and that received supervisory approval. |
| R0180/C0040 | Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 2 | This is the amount of basic own fund items not identified above that meet the criteria for Tier 2 and that received supervisory approval. |
| R0180/C0050 | Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 3 | This is the amount of basic own fund items not identified above that meet the criteria for Tier 3 and that received supervisory approval. |
| R0220/C0010 | Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds — total |
|
| R0230/C0010 | Deduction for participations in financial and credit institutions — total | This is the total deduction for participations in financial and credit institutions in accordance with Article 68 of Delegated Regulation (EU) 2015/35 |
| R0230/C0020 | Deduction for participations in financial and credit institutions — tier 1 unrestricted | This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 1unrestricted in accordance with Article 68 of Delegated Regulation (EU) 2015/35. |
| R0230/C0030 | Deduction for participations in financial and credit institutions — tier 1 restricted | This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 1 restricted in accordance with Article 68 of Delegated Regulation (EU) 2015/35. |
| R0230/C0040 | Deduction for participations in financial and credit institutions — tier 2 | This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 2 in accordance with Article 68 of Delegated Regulation (EU) 2015/35. |
| R0230/C0050 | Deductions for participations in financial and credit institutions — tier 3 | This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 3 in accordance with article 68 of Delegated Regulation (EU) 2015/35. |
| R0290/C0010 | Total basic own funds after deductions | This is the total amount of basic own fund items after deductions. |
| R0290/C0020 | Total basic own funds after deductions — tier 1 unrestricted | This is the amount of basic own fund items after deductions that meet the criteria for Tier 1 unrestricted items. |
| R0290/C0030 | Total basic own funds after deductions — tier 1 restricted | This is the amount of basic own fund items after adjustments that meet the criteria for Tier 1 restricted items. |
| R0290/C0040 | Total basic own funds after deductions — tier 2 | This is the amount of basic own fund items after adjustments that meet the criteria for Tier 2. |
| R0290/C0050 | Total basic own funds after deductions — tier 3 | This is the amount of basic own fund items after adjustments that meet the criteria for Tier 3. |
| R0300/C0010 | Unpaid and uncalled ordinary share capital callable on demand — total | This is the total amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand. |
| R0300/C0040 | Unpaid and uncalled ordinary share capital callable on demand — tier 2 | This is the amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2. |
| R0310/C0010 | Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand–total | This is the total amount of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand. |
| R0310/C0040 | Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings, callable on demand — tier 2 | This is the amount of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2. |
| R0320/C0010 | Unpaid and uncalled preference shares callable on demand — total | This is the total amount of preference shares that have not been called up or paid up but that are callable on demand. |
| R0320/C0040 | Unpaid and uncalled preference shares callable on demand — tier 2 | This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 2. |
| R0320/C0050 | Unpaid and uncalled preference shares callable on demand — tier 3 | This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 3 |
| R0330/C0010 | A legally binding commitment to subscribe and pay for subordinated liabilities on demand — total | This is the total amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand. |
| R0330/C0040 | A legally binding commitment to subscribe and pay for subordinated liabilities on demand — tier 2 | This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 2. |
| R0330/C0050 | A legally binding commitment to subscribe and pay for subordinated liabilities on demand — tier 3 | This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 3. |
| R0340/C0010 | Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC– total | This is the total amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0340/C0040 | Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC– tier 2 | This is the amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC that meet the criteria for Tier 2. |
| R0350/C0010 | Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC– total | This is the total amount of letters of credit and guarantees that satisfy criteria for Tier 2 or Tier 3, other than those that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0350/C0040 | Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC — tier 2 | This is the amount of letters of credit and guarantees that meet the criteria for Tier 2, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0350/C0050 | Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC– tier 3 | This is the amount of letters of credit and guarantees that meet the criteria for Tier 3, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC . |
| R0360/C0010 | Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC– total | This is the total amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months. |
| R0360/C0040 | Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 2 | This is the amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months. |
| R0370/C0010 | Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC | This is the total amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions, within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Directive 2009/138/EC. |
| R0370/C0040 | Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 2 | This is the amount of any future claims which mutual or mutual–type associations of with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0370/C0050 | Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 3 | This is the amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Framework Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0390/C0010 | Other ancillary own funds — total | This is the total amount of other ancillary own funds. |
| R0390/C0040 | Other ancillary own funds — tier 2 | This is the amount of other ancillary own funds that meet criteria for Tier 2. |
| R0390/C0050 | Other ancillary own funds — tier 3 | This is the amount of other ancillary own funds that meet criteria for Tier 3. |
| R0400/C0010 | Total ancillary own funds | This is the total amount of ancillary own fund items. |
| R0400/C0040 | Total ancillary own funds tier 2 | This is the amount of ancillary own fund items that meet the criteria for Tier 2. |
| R0400/C0050 | Total ancillary own funds — tier 3 | This is the amount of ancillary own fund items that meet the criteria for Tier 3. |
| R0500/C0010 | Total available own funds to meet the SCR | This is the sum of all basic own fund items and ancillary own fund items that meet the tier 1, tier 2 and tier 3 criteria and that are therefore available to meet the SCR. |
| R0500/C0020 | Total available own funds to meet the SCR — tier 1 unrestricted | This the sum of all basic own fund items that meet the criteria to be included in Tier 1 unrestricted items and that are therefore available to meet the SCR. |
| R0500/C0030 | Total available own funds to meet the SCR — tier 1 restricted | This the sum of all basic own fund items that meet the criteria to be included in Tier 1 restricted items and that are therefore available to meet the SCR. |
| R0500/C0040 | Total available own funds to meet the SCR — tier 2 | This is the sum of all basic own fund items, after adjustments, and ancillary own fund items that meet the criteria to be included in Tier 2 and that are therefore available to meet the SCR. |
| R0500/C0050 | Total available own funds to meet the SCR — tier 3 | This is the sum of all basic own fund items, after adjustments, and ancillary own fund items that meet the criteria to be included in Tier 3 and that are therefore available to meet the SCR. |
| R0510/C0010 | Total available own funds to meet the MCR | This is the sum of all basic own fund items, after adjustments, that meet the tier 1 and tier 2 criteria and that are therefore available to meet the MCR. |
| R0510/C0020 | Total available own funds to meet the MCR — tier 1 unrestricted | This is the sum of all basic own fund items, after adjustments, that meet the criteria to be included in Tier 1 unrestricted items and that are therefore available to meet the MCR. |
| R0510/C0030 | Total available own funds to meet the MCR — tier 1 restricted | This is the sum of all basic own fund items, after adjustments, that meet the criteria to be included in Tier 1 restricted items and that are therefore available to meet the MCR. |
| R0510/C0040 | Total available own funds to meet the MCR — tier 2 | This is the sum of all basic own fund items, after adjustments, that meet the criteria to be included in Tier 2 and that are therefore available to meet the MCR. |
| R0540/C0010 | Total eligible own funds to meet the SCR | This is the total amount of available own funds that are eligible to cover the solvency capital requirement ("SCR"). |
| R0540/C0020 | Total eligible own funds to meet the SCR — tier 1 unrestricted | This is the amount of unrestricted Tier 1 own fund items that are eligible to meet the SCR. |
| R0540/C0030 | Total eligible own funds to meet the SCR — tier 1 restricted | This is the amount of restricted Tier 1 own fund items that are eligible to meet the SCR. |
| R0540/C0040 | Total eligible own funds to meet the SCR — tier 2 | This is the amount of Tier 2 own fund items that are eligible to meet the SCR. |
| R0540/C0050 | Total eligible own funds to meet the SCR — tier 3 | This is the amount of Tier 3 own fund items that are eligible to meet the SCR. |
| R0550/C0010 | Total eligible own funds to meet the MCR | This is the total amount of own fund items that are eligible to meet the MCR. |
| R0550/C0020 | Total eligible own funds to meet the MCR — tier 1 unrestricted | This is the amount of unrestricted Tier 1 own fund items that are eligible to meet the MCR. |
| R0550/C0030 | Total eligible own funds to meet the MCR — tier 1 restricted | This is the amount of restricted Tier 1 own fund items that are eligible to meet the MCR. |
| R0550/C0040 | Total eligible own funds to meet the MCR — tier 2 | This is the amount of Tier 2 basic own fund items that are eligible to meet the MCR. |
| R0580/C0010 | SCR | This is the total SCR of the undertaking as a whole and shall correspond to the SCR disclosed on the relevant SCR template. |
| R0600/C0010 | MCR | This is the MCR of the undertaking and shall correspond to the total MCR disclosed in the relevant MCR template. |
| R0620/C0010 | Ratio of eligible own funds to SCR | This is the solvency ratio calculated as the total eligible own funds to meet the SCR divided by the SCR amount. |
| R0640/C0060 | Ratio of eligible own funds to MCR | This is the MCR ratio calculated as the total eligible own funds to meet the MCR divided by the MCR amount. |
| R0700/C0060 | Excess of assets over liabilities | This is the excess of assets over liabilities as disclosed in the Solvency 2 balance sheet. |
| R0710/C0060 | Own shares (held directly and indirectly) | This is the amount of own shares held by the undertaking, both directly and indirectly. |
| R0720/C0060 | Foreseeable dividends, distributions and charges | These are the dividends, distributions and charges foreseeable by the undertaking. |
| R0730/C0060 | Other basic own fund items | These are the basic own fund items included in points (a)(i) to (v) of Article 69, Article 72(a) and Article 76(a), as well as those basic own fund items approved by the supervisory authority in accordance with Article 79 of the Delegated Regulation (EU) 2015/35. |
| R0740/C0060 | Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds | This is the total amount of the adjustment to the reconciliation reserve due to the existence of restricted own fund items in respect of ring–fenced funds and matching portfolios. |
| R0760/C0060 | Reconciliation reserve — total | This the reconciliation reserve of the undertaking, before deduction for participations in other financial sector as foreseen in Article 68 of Delegated Regulation (EU) 2015/35. |
| R0770/C0060 | Expected profits included in future premiums (EPIFP) — Life business | The reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount for the life business of the undertaking. |
| R0780/C0060 | Expected profits included in future premiums (EPIFP) — Non– life business | The reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount for the non–life business of the undertaking. |
| R0790/C0060 | Total Expected profits included in future premiums (EPIFP) | This is the total amount calculated as expected profits included in future premiums. |
| R0010–R0050/ C0110 | Gross solvency capital requirement | |
| R0060/C0110 | Gross solvency capital requirement Diversification | |
| R0070/C0110 | Gross solvency capital requirement Intangible assets risk | The future discretionary benefits according to Article 205 of the Delegated Regulation (EU) 2015/35 for intangible assets risk is zero under standard formula. |
| R0100/C0110 | Gross solvency capital requirement — Basic Solvency Capital Requirement | |
| R0030/C0090 | USP — Life underwriting risk |
|
| R0040/C0090 | USP — Health underwriting risk |
|
| R0050/C0090 | USP — Non life underwriting risk |
|
| R0010, R0030, R0040, R0050/C0120 | Simplifications | |
| R0130/C0100 | Operational risk | Amount of the capital requirements for operational risk module as calculated using the standard formula. |
| R0140/C0100 | Loss–absorbing capacity of technical provisions | Amount of the adjustment for loss–absorbing capacity of technical provisions calculated according to the standard formula. This amount should be disclosed as a negative value. |
| R0150/C0100 | Loss–absorbing capacity of deferred taxes | |
| R0160/C0100 | Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be disclosed only during the transitional period. |
| R0200/C0100 | Solvency capital requirement excluding capital add–on | Amount of the total diversified SCR before any capital add–on. |
| R0210/C0100 | Capital add–on already set | |
| R0220/C0100 | Solvency capital requirement | Amount of the Solvency Capital Requirement. |
| R0400/C0100 | Capital requirement for duration–based equity risk sub–module | Amount of the capital requirement for duration–based equity risk sub–module. |
| R0410/C0100 | Total amount of notional Solvency Capital Requirements for remaining part | Amount of the notional SCRs of remaining part when undertaking has RFF. |
| R0420/C0100 | Total amount of Notional Solvency Capital Requirements for ring fenced funds | Amount of the sum of notional SCRs of all ring–fenced funds when undertaking has RFF (other than those related to business operated in accordance with article 4 of Directive 2003/41/EC (transitional)). |
| R0430/C0100 | Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | Amount of the sum of notional SCRs of all matching adjustment portfolios. |
| R0440/C0100 | Diversification effects due to RFF nSCR aggregation for article 304 | |
| R0590/C0109 | Approach based on average tax rate | |
| R0640/C0130 | LAC DT | Amount of loss-absorbing capacity of deferred taxes, as defined in Article 207 of Delegated Regulation (EU) 2015/35. The LAC amount of this cell should be the same as the value in the cell R0150/C0100 in S.25.01. |
| R0650/C0130 | LAC DT justified by reversion of deferred tax liabilities | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35 justified by reversion of deferred tax liabilities |
| R0660/C0130 | LAC DT justified by reference to probable future taxable economic profit | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35 justified by reference to probable future taxable economic profit |
| R0670/C0130 | LAC DT justified by carry back, current year | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of the losses allocated to the next year. |
| R0680/C0130 | LAC DT justified by carry back, future years | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of losses allocated to the years after next year. |
| R0690/C0130 | Maximum LAC DT | Maximal amount of LAC DT that could be available, before the assessment whether the increase in net deferred tax assets can be used for the purposes of the adjustment, as provided for in Article 207(2) of Delegated Regulation (EU) 2015/35 |
| C0010 | Unique number of component |
|
| C0020 | Components description | |
| C0030 | Calculation of the Solvency Capital Requirement | |
| C0060 | Consideration of the future management actions regarding technical provisions and/or deferred taxes |
|
| C0070 | Amount modelled | For each component this cell represents the amount calculated according to the partial internal model. Therefore, the amount calculated with the Standard Formula should be the difference between the amounts disclosed in C0040 and C0060. |
| C0090 | USP |
|
| C0120 | Simplifications | |
| R0110/C0100 | Total of undiversified components | Sum of all components. |
| R0060/C0100 | Diversification | |
| R0160/C0100 | Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be disclosed only during the transitional period. |
| R0200/C0100 | Solvency capital requirement, excluding capital add–ons | Amount of the total diversified SCR before any capital add–on. |
| R0210/C0100 | Capital add–ons | |
| R0220/C0100 | Solvency Capital Requirement | Overall capital requirement including capital add–ons. |
| R0300/C0100 | Amount/Estimate of the overall loss–absorbing capacity of technical provisions | Amount/Estimate of the overall adjustment for loss–absorbing capacity of technical provisions, including the part embedded in the components and the part disclosed as a single component. This amount shall be disclosed as a negative amount. |
| R0310/C0100 | Amount/Estimate of the loss absorbing capacity for deferred taxes | Amount/Estimate of the overall adjustment for loss–absorbing capacity for deferred taxes, including the part embedded in the components and the part disclosed as a single component. This amount shall be disclosed as a negative amount. |
| R0400/C0100 | Capital requirement for duration–based equity risk sub–module | Amount of the capital requirement for duration–based equity risk sub–module. |
| R0410/C0100 | Total amount of notional Solvency Capital Requirements for remaining part | Amount of the notional SCRs of remaining part when undertaking has RFF. |
| R0420/C0100 | Total amount of Notional Solvency Capital Requirements for ring fenced funds | Amount of the sum of notional SCRs of all ring–fenced funds when undertaking has RFF (other than those related to business operated in accordance with Article 4 of Directive 2003/41/EC (transitional)). |
| R0430/C0100 | Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | |
| R0440/C0100 | Diversification effects due to RFF nSCR aggregation for article 304 | |
| R0590/C0109 | Approach based on average tax rate | |
| R0640/C0130 | Amount/estimate of LAC DT | Amount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35. The LAC amount of this cell should be the same as the value in the cell R0310/C0100 in S.25.02. |
| R0650/C0130 | Amount/estimate of LAC DT justified by reversion of deferred tax liabilities | Amount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reversion of deferred tax liabilities |
| R0660/C0130 | Amount/estimate of LAC DT justified by reference to probable future taxable economic profit | Amount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reference to probable future taxable economic profit |
| R0670/C0130 | Amount/estimate of LAC DT justified by carry back, current year | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of the losses allocated to the next year. |
| R0680/C0130 | Amount/estimate of LAC DT justified by carry back, future years | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of losses allocated to the years after next year. |
| R0690/C0130 | Amount/estimate of Maximum LAC DT | Maximal amount of loss-absorbing capacity of deferred taxes that could be available, before the assessment whether the increase in net deferred tax assets can be used for the purposes of the adjustment, as provided for in Article 207(2) of Delegated Regulation (EU) 2015/35 |
| C0010 | Unique number of component | |
| C0020 | Components description | |
| C0030 | Calculation of the Solvency Capital Requirement | |
| R0110/C0100 | Total of undiversified components | Sum of all components. |
| R0060/C0100 | Diversification | |
| R0160/C0100 | Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is disclosed only during the transitional period. |
| R0200/C0100 | Solvency capital requirement, excluding capital add–on | Amount of the total diversified SCR before any capital add–on. |
| R0210/C0100 | Capital add–ons | |
| R0220/C0100 | Solvency capital requirement | Amount of total SCR calculated using full internal model. |
| R0300/C0100 | Amount/estimate of the overall loss–absorbing capacity of technical provisions | Amount/Estimate of the overall adjustment for loss–absorbing capacity of technical provisions, including the part embedded in each component and the part disclosed as a single component. |
| R0310/C0100 | Amount/estimate of the overall loss–absorbing capacity of deferred taxes | Amount/Estimate of the overall adjustment for loss–absorbing capacity for deferred taxes, including the part embedded in each component and the part disclosed as a single component. |
| R0410/C0100 | Total amount of notional Solvency Capital Requirements for remaining part | Amount of the notional SCRs of remaining part when undertaking has RFF. |
| R0420/C0100 | Total amount of Notional Solvency Capital Requirements for ring fenced funds | Amount of the sum of notional SCRs of all ring–fenced funds when undertaking has RFF (other than those related to business operated in accordance with article 4 of Directive 2003/41/EC (transitional)). |
| R0430/C0100 | Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | Amount of the sum of notional SCRs of all matching adjustment portfolios. |
| R0440/C0100 | Diversification effects due to RFF nSCR aggregation for article 304 | |
| R0590/C0109 | Approach based on average tax rate | |
| R0640/C0130 | Amount/estimate of LAC DT | Amount/estimate of loss-absorbing capacity of deferred taxes, as defined in Article 207 of Delegated Regulation (EU) 2015/35. The LAC amount of this cell should be the same as the value in the cell R0310/C0100 in S.25.02. |
| R0650/C0130 | Amount/estimate of LAC DT justified by reversion of deferred tax liabilities | Amount/estimate of loss-absorbing capacity of deferred taxes, as calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reversion of deferred tax liabilities |
| R0660/C0130 | Amount/estimate of LAC DT justified by reference to probable future taxable economic profit | Amount/estimate of loss-absorbing capacity of deferred taxes, as calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reference to probable future taxable economic profit |
| R0670/C0130 | Amount/estimate of LAC DT justified by carry back, current year | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of the losses allocated to the next year. |
| R0680/C0130 | Amount/estimate of LAC DT justified by carry back, future years | Amount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of losses allocated to the years after next year. |
| R0690/C0130 | Amount/estimate of Maximum LAC DT | Maximal amount of loss-absorbing capacity of deferred taxes that could be available, before the assessment whether the increase in net deferred tax assets can be used for the purposes of the adjustment as provided for in Article 207(2) of Delegated Regulation (EU) 2015/35 |
| C0010/R0010 | Linear formula component for non–life insurance and reinsurance obligations — MCR | This is the linear formula component for non–life insurance and reinsurance obligations calculated in accordance with article 250 of Delegated Regulation (EU) 2015/35. |
| C0020/R0020 | Medical expense insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for medical expense insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0020 | Medical expense insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for medical expense insurance and proportional reinsurance, during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0030 | Income protection insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for income protection insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0030 | Income protection insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for income protection insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0040 | Workers' compensation insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for workers' compensation insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0040 | Workers' compensation insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for workers' compensations insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0050 | Motor vehicle liability insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for motor vehicle liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0050 | Motor vehicle liability insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for motor vehicle liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0060 | Other motor insurance and proportional reinsurance — net(of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for other motor insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0060 | Other motor insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for other motor insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0070 | Marine, aviation and transport insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for marine, aviation and transport insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0070 | Marine, aviation and transport insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for marine, aviation and transport insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0080 | Fire and other damage to property insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for fire and other damage to property insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0080 | Fire and other damage to property insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for fire and other damage to property insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0090 | General liability insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for general liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0090 | General liability insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for general liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0100 | Credit and suretyship insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for credit and suretyship insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0100 | Credit and suretyship insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for credit and suretyship insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0110 | Legal expenses insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for legal expenses insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0110 | Legal expenses insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for legal expenses insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0120 | Assistance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for assistance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0120 | Assistance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for assistance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0130 | Miscellaneous financial loss insurance and proportional reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for miscellaneous financial loss insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0130 | Miscellaneous financial loss insurance and proportional reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for miscellaneous financial loss insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0140 | Non–proportional health reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for non–proportional health reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0140 | Non–proportional health reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for non–proportional health reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0150 | Non–proportional casualty reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for non–proportional casualty reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0150 | Non–proportional casualty reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for non–proportional casualty reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0160 | Non–proportional marine, aviation and transport reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for non–proportional marine, aviation and transport reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0160 | Non–proportional marine, aviation and transport reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for non–proportional marine, aviation and transport reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0020/R0170 | Non–proportional property reinsurance — net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions for non–proportional property reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0030/R0170 | Non–proportional property reinsurance — net (of reinsurance) written premiums in the last 12 months | These are the premiums written for non–proportional property reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. |
| C0040/R0200 | Linear formula component for life insurance and reinsurance obligations — MCR | This is the result of the linear formula component for life insurance or reinsurance obligations calculated in accordance with article 251 of Delegated Regulation (EU) 2015/35. |
| C0050/R0210 | Obligations with profit participation — guaranteed benefits — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions without a risk margin in relation to guaranteed benefits for life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero and technical provisions without a risk margin for reinsurance obligations where the underlying life insurance obligations include profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0050/R0220 | Obligations with profit participation — future discretionary benefits — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions without a risk margin in relation to future discretionary benefits for life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0050/R0230 | Index–linked and unit–linked insurance obligations — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole | These are the technical provisions without a risk margin for index–linked and unit–linked life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. |
| C0050/R0240 | Other life (re)insurance and health (re)insurance obligations — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole | |
| C0060/R0250 | Total capital at risk for all life (re)insurance obligations — Net (of reinsurance/SPV) total capital at risk | These are the total capital at risk, being the sum in relation to all contracts that give rise to life insurance or reinsurance obligations of the capital at risk of the contracts. |
| C0070/R0300 | Overall MCR calculation — Linear MCR | The linear Minimum Capital Requirement shall equal to the sum of the MCR linear formula component for non–life insurance and reinsurance and the MCR linear formula component for life insurance and reinsurance obligations calculated in accordance with article 249 of Delegated Regulation (EU) 2015/35. |
| C0070/R0310 | Overall MCR calculation — SCR | This is the latest SCR to be calculated and reported in accordance with articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the SCR has been recalculated (e.g. due to a change in risk profile), including capital add on. Undertakings using internal model or partial internal model to calculate the SCR should refer to the relevant SCR, except where under Article 129 (3) of Directive 2009/138/EC the national supervisory authority requires a reference to the standard formula. |
| C0070/R0320 | Overall MCR calculation — MCR cap | This is calculated as 45 % of the SCR including any capital add–on in accordance with Art 129 (3) of the Directive 2009/138/EC. |
| C0070/R0330 | Overall MCR calculation — MCR floor | This is calculated as 25 % of the SCR including any capital add–on in accordance with Art 129 (3) of the Directive 2009/138/EC. |
| C0070/R0340 | Overall MCR calculation — Combined MCR | This is the result of the formula component calculated in accordance with article 248 (2) of Delegated Regulation (EU) 2015/35. |
| C0070/R0350 | Overall MCR calculation — | This is calculated as defined in Art 129(1) d of Directive 2009/138/EC. |
| C0070/R0400 | Minimum Capital Requirement | This is the result of the formula component calculated in accordance with article 248 (1) of Delegated Regulation (EU) 2015/35. |
| C0010/R0010 | Linear Formula component for non–life insurance and reinsurance obligations –MCR | This is the linear formula component for non–life insurance and reinsurance obligations relating to non–life insurance or reinsurance activities calculated in accordance with article 252 (4) and (5) of Delegated Regulation (EU) 2015/35. |
| C0020/R0010 | Linear Formula component for non–life insurance and reinsurance obligations –MCR | This is the linear formula component for non–life insurance and reinsurance obligations relating to life insurance or reinsurance activities calculated in accordance with article 252 (9) and (10) of Delegated Regulation (EU) 2015/35. |
| C0030/R0020 | Medical expense insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for medical expense insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0020 | Medical expense insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for medical expense insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0020 | Medical expense insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for medical expense insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0020 | Medical expense insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for medical expense insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0030 | Income protection insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for income protection insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0030 | Income protection insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for income protections insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0030 | Income protection insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for income protection insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0030 | Income protection insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for income protections insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0040 | Workers' compensation insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for workers' compensation insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0040 | Workers' compensation insurance and proportional reinsurance– Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for workers' compensations insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0040 | Workers' compensation insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for workers' compensation insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0040 | Workers' compensation insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for workers' compensations insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0050 | Motor vehicle liability insurance and proportional reinsurance– Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for motor vehicle liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0050 | Motor vehicle liability insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for motor vehicle liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0050 | Motor vehicle liability insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for motor vehicle liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0050 | Motor vehicle liability insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for motor vehicle liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0060 | Other motor insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for other motor insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0060 | Other motor insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for other motor insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0060 | Other motor insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for other motor insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0060 | Other motor insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for other motor insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0070 | Marine, aviation and transport insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for marine, aviation and transport insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0070 | Marine, aviation and transport insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for marine, aviation and transport insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0070 | Marine, aviation and transport insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for marine, aviation and transport insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0070 | Marine, aviation and transport insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for marine, aviation and transport insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0080 | Fire and other damage to property insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for fire and other damage to property insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0080 | Fire and other damage to property insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for fire and other damage to property insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0080 | Fire and other damage to property insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for fire and other damage to property insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0080 | Fire and other damage to property insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for fire and other damage to property insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0090 | General liability insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for general liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0090 | General liability insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for general liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0090 | General liability insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for general liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0090 | General liability insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for general liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0100 | Credit and suretyship insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for credit and suretyship insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0100 | Credit and suretyship insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for credit and suretyship insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0100 | Credit and suretyship insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for credit and suretyship insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0100 | Credit and suretyship insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for credit and suretyship insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0110 | Legal expenses insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for legal expenses insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0110 | Legal expenses insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for legal expenses insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0110 | Legal expenses insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for legal expenses insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0110 | Legal expenses insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for legal expenses insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0120 | Assistance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for assistance and its proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0120 | Assistance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for assistance and its proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0120 | Assistance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for assistance and its proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0120 | Assistance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for assistance and its proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0130 | Miscellaneous financial loss insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for miscellaneous financial loss insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0130 | Miscellaneous financial loss insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for miscellaneous financial loss insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0130 | Miscellaneous financial loss insurance and proportional reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for miscellaneous financial loss insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0130 | Miscellaneous financial loss insurance and proportional reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for miscellaneous financial loss insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0140 | Non–proportional health reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for non–proportional health reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0140 | Non–proportional health reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for non–proportional health reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0140 | Non–proportional health reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for non–proportional health reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0140 | Non–proportional health reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for non–proportional health reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0150 | Non–proportional casualty reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for non–proportional casualty reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0150 | Non–proportional casualty reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for non–proportional casualty reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0150 | Non–proportional casualty reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for non–proportional casualty reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0150 | Non–proportional casualty reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for non–proportional casualty reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0160 | Non–proportional marine, aviation and transport reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for non–proportional marine, aviation and transport reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities |
| C0040/R0160 | Non–proportional marine, aviation and transport reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for non–proportional marine, aviation and transport reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0160 | Non–proportional marine, aviation and transport reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for non–proportional marine, aviation and transport reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0160 | Non–proportional marine, aviation and transport reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for non–proportional marine, aviation and transport reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0030/R0170 | Non–proportional property reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions for non–proportional property reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0040/R0170 | Non–proportional property reinsurance — Net (of reinsurance) written premiums in the last 12 months — non–life activities | These are the premiums written for non–proportional property reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. |
| C0050/R0170 | Non–proportional property reinsurance — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — life activities | These are the technical provisions for non–proportional property reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0060/R0170 | Non–proportional property reinsurance — Net (of reinsurance) written premiums in the last 12 months — life activities | These are the premiums written for non–proportional property reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. |
| C0070/R0200 | Linear Formula component for life insurance and reinsurance obligations MCR | This is the linear formula component for life insurance and reinsurance obligations relating to non–life insurance or reinsurance activities calculated in accordance with article 252 (4) and (5) of Delegated Regulation (EU) 2015/35. |
| C0080/R0200 | Linear Formula component for life insurance and reinsurance obligations MCR | This is the linear formula component for life insurance and reinsurance obligations relating to life insurance or reinsurance activities calculated in accordance with article 252 (9) and (10) of Delegated Regulation (EU) 2015/35. |
| C0090/R0210 | Obligations with profit participation — guaranteed benefits — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions without a risk margin for guaranteed benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities and technical provisions without a risk margin for reinsurance obligations where the underlying insurance obligations include profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0110/R0210 | Obligations with profit participation — guaranteed benefits — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole– life activities | These are the technical provisions without a risk margin for guaranteed benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities and technical provisions without a risk margin for reinsurance obligations where the underlying insurance obligations include profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0090/R0220 | Obligations with profit participation — future discretionary benefits — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole– non–life activities | These are the technical provisions without a risk margin for future discretionary benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0110/R0220 | Obligations with profit participation — future discretionary benefits — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole– life activities | These are the technical provisions without a risk margin for future discretionary benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0090/R0230 | Index–linked and unit–linked insurance obligations — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions without a risk margin for index–linked and unit–linked life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. |
| C0110/R0230 | Index–linked and unit–linked insurance obligations — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole– life activities | These are the technical provisions without a risk margin for index–linked and unit–linked life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. |
| C0090/R0240 | Other life (re)insurance and health (re)insurance obligations — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole — non–life activities | These are the technical provisions without a risk margin for other life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPV, with a floor equal to zero, relating to non–life activities. |
| C0110/R0240 | Other life (re)insurance and health (re)insurance obligations — Net (of reinsurance/ SPV) best estimate and TP calculated as a whole– life activities | These are the technical provisions without a risk margin for other life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPV, with a floor equal to zero, relating to life activities. |
| C0100/R0250 | Total capital at risk for all life (re)insurance obligations — Net (of reinsurance/SPV) total capital at risk– non–life activities | This is the total capital at risk, being the sum over all contracts that give rise to life insurance or reinsurance obligations of the highest amounts that the insurance or reinsurance undertaking would pay in the event of the death or disability of the persons insured under the contract after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles in such event, and the expected present value of annuities payable on death or disability less the net best estimate, with a floor equal to zero, relating to non–life activities. |
| C0120/R0250 | Total capital at risk for all life (re)insurance obligations — Net (of reinsurance/SPV) total capital at risk– life activities | This is the total capital at risk, being the sum over all contracts that give rise to life insurance or reinsurance obligations of the highest amounts that the insurance or reinsurance undertaking would pay in the event of the death or disability of the persons insured under the contract after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles in such event, and the expected present value of annuities payable on death or disability less the net best estimate, with a floor equal to zero, relating to life activities. |
| C0130/R0300 | Overall MCR calculation — Linear MCR | The linear Minimum Capital Requirement shall equal to the sum of the MCR linear formula component for non–life insurance and reinsurance and the MCR linear formula component for life insurance and reinsurance obligations calculated in accordance with article 249 of Delegated Regulation (EU) 2015/35. |
| C0130/R0310 | Overall MCR calculation — SCR | This is the latest SCR to be calculated and reported in accordance with articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the SCR has been recalculated (e.g. due to a change in risk profile), including capital add–on. Undertakings using internal model or partial internal model to calculate the SCR should refer to the relevant SCR, except where under Article 129(3) of Directive 2009/138/EC the national supervisor requires a reference to the standard formula. |
| C0130/R0320 | Overall MCR calculation — MCR cap | This is calculated as 45 % of the SCR including any capital add–on in accordance with article 129(3) of the Directive 2009/138/EC. |
| C0130/R0330 | Overall MCR calculation — MCR floor | This is calculated as 25 % of the SCR including any capital add–on in accordance with article 129(3) of Directive 2009/138/EC. |
| C0130/R0340 | Overall MCR calculation — Combined MCR | This is the result of the formula component calculated in accordance with article 248 (2) of Delegated Regulation (EU) 2015/35. |
| C0130/R0350 | Overall MCR calculation — Absolute floor of the MCR | This is calculated as defined in article 129(1)d of Directive 2009/138/EC. |
| C0130/R0400 | Minimum Capital Requirement | This is the result of the formula component calculated in accordance with article 248 (1) of Delegated Regulation (EU) 2015/35. |
| C0140/R0500 | Notional non–life and life MCR calculation — Notional linear MCR — non–life activities | This is calculated in accordance with article 252 (3) of Delegated Regulation (EU) 2015/35. |
| C0150/R0500 | Notional non–life and life MCR calculation — Notional linear MCR –life activities | This is calculated in accordance with article 252 (9) of Delegated Regulation (EU) 2015/35. |
| C0140/R0510 | Notional non–life and life MCR calculation — Notional SCR excluding add–on (annual or latest calculation) — non–life activities | This is the latest notional SCR to be calculated and disclosed in accordance with in accordance with articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the notional SCR has been recalculated (e.g. due to a change in risk profile)disclosed, excluding capital add–on. Undertakings using internal model or partial internal model to calculate the SCR should refer to the relevant SCR, except where under Article 129(3) of Directive 2009/138/EC the national supervisor requires a reference to the standard formula. |
| C0150/R0510 | Notional non–life and life MCR calculation — Notional SCR excluding add–on (annual or latest calculation) –life activities | This is the latest notional SCR to be calculated and disclosed in accordance with in accordance with articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the notional SCR has been recalculated (e.g. due to a change in risk profile) disclosed, excluding capital add–on. Undertakings using internal model or partial internal model to calculate the SCR should refer to the relevant SCR, except where under Article 129(3) of Directive 2009/138/EC the national supervisor requires a reference to the standard formula. |
| C0140/R0520 | Notional non–life and life MCR calculation — Notional MCR cap — non–life activities | This is calculated as 45 % of the notional non–life SCR including the non–life capital add–on in accordance with article 129 (3) of Directive 2009/138/EC. |
| C0150/R0520 | Notional non–life and life MCR calculation — Notional MCR cap –life activities | This is calculated as 45 % of the notional life SCR including the life capital add–on in accordance with article 129 (3) of Directive 2009/138/EC. |
| C0140/R0530 | Notional non–life and life MCR calculation — Notional MCR floor — non–life activities | This is calculated as 25 % of the notional non–life SCR including the non–life capital add–on in accordance with article 129 (3) of Directive 2009/138/EC. |
| C0150/R0530 | Notional non–life and life MCR calculation — Notional MCR floor –life activities | This is calculated as 25 % of the notional life SCR including the life capital add–on in accordance with article 129 (3) of Directive 2009/138/EC. |
| C0140/R0540 | Notional non–life and life MCR calculation — Notional Combined MCR — non–life activities | This is calculated in accordance with article 252 (3) of Delegated Regulation (EU) 2015/35. |
| C0150/R0540 | Notional non–life and life MCR calculation — Notional Combined MCR –life activities | This is calculated in accordance with article 252 (8) of Delegated Regulation (EU) 2015/35. |
| C0140/R0550 | Notional non–life and life MCR calculation — Absolute floor of the notional MCR — non–life activities | This is the amount defined in article 129(1)d(i) of Directive 2009/138/EC. |
| C0150/R0560 | Notional non–life and life MCR calculation — Absolute floor of the notional MCR — life activities | This is the amount defined in article 129(1)d(ii) Directive 2009/138/EC. |
| C0140/R0560 | Notional non–life and life MCR calculation — Notional MCR — non–life activities | This is the notional non–life MCR calculated in accordance with article 252 (2) of Delegated Regulation (EU) 2015/35. |
| C0150/R0560 | Notional non–life and life MCR calculation — Notional MCR — life activities | This is the notional life MCR calculated in accordance with article 252 (7) of Delegated Regulation (EU) 2015/35. |
| C0010/R0030 | Intangible assets | Intangible assets other than goodwill. An identifiable non–monetary asset without physical substance. |
| C0010/R0040 | Deferred tax assets |
|
| C0010/R0050 | Pension benefit surplus | This is the total of net surplus related to employees' pension scheme. |
| C0010/R0060 | Property, plant & equipment held for own use | Tangible assets which are intended for permanent use and property held by the group for own use. It includes also property for own use under construction. |
| C0010/R0070 | Investments (other than assets held for index–linked and unit–linked contracts) | This is the total amount of investments, excluding assets held for index–linked and unit–linked contracts. |
| C0010/R0080 | Property (other than for own use) | Amount of the property, other than for own use. It includes also property under construction other than for own use. |
| C0010/R0090 | Holdings in related undertakings, including participations |
|
| C0010/R0100 | Equities | This is the total amount of equities, listed and unlisted. |
| C0010/R0110 | Equities — listed | |
| C0010/R0120 | Equities — unlisted | |
| C0010/R0130 | Bonds | This is the total amount of government bonds, corporate bonds, structured notes and collateralised securities. |
| C0010/R0140 | Government Bonds | Bonds issued by public authorities, whether by central governments, supra-national government institutions, regional governments or local authorities and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States' central government and central banks denominated and funded in the domestic currency of that central government and the central bank, multilateral development banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or international organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee meets the requirements set out in Article 215 of Delegated Regulation (EU) 2015/35 |
| C0010/R0150 | Corporate Bonds | Bonds issued by corporations. |
| C0010/R0160 | Structured notes | Hybrid securities, combining a fixed income (return in a form of fixed payments) instrument with a series of derivative components. Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have embedded any categories of derivatives, including Credit Default Swaps ("CDS"), Constant Maturity Swaps ("CMS"), Credit Default Options ("CDOp"). Assets under this category are not subject to unbundling |
| C0010/R0170 | Collateralised securities | Securities whose value and payments are derived from a portfolio of underlying assets. Includes Asset Backed Securities ("ABS"), Mortgage Backed securities ("MBS"), Commercial Mortgage Backed securities ("CMBS"), Collateralised Debt Obligations ("CDO"), Collateralised Loan Obligations ("CLO"), Collateralised Mortgage Obligations ("CMO") |
| C0010/R0180 | Collective Investments Undertakings | Collective investment undertaking' means an undertaking for collective investment in transferable securities ("UCITS") as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council2 or an alternative investment fund ("AIF") as defined in Article 4(1)(a) of Directive 2011/61/EU of the European Parliament and of the Council. |
| C0010/R0190 | Derivatives |
|
| C0010/R0200 | Deposits other than cash equivalents | Deposits other than cash equivalents that cannot be used to make payments until before a specific maturity date and that are not exchangeable for currency or transferable deposits without any kind of significant restriction or penalty. |
| C0010/R0210 | Other investments | Other investments not covered already within investments disclosed above. |
| C0010/R0220 | Assets held for index–linked and unit–linked contracts | Assets held for index–linked and unit–linked contracts (classified in line of business 31 as defined in Annex I of Delegated Regulation (EU) 2015/35). |
| C0010/R0230 | Loans and mortgages | This is the total amount of loans and mortgages, i.e. financial assets created when undertakings lend funds, either with or without collateral, including cash pools. |
| C0010/R0240 | Loans on policies | Loans made to policyholders, collateralised on policies (underlying technical provisions). |
| C0010/R0250 | Loans and mortgages to individuals | Financial assets created when creditors lend funds to debtors — individuals, with collateral or not, including cash pools. |
| C0010/R0260 | Other loans and mortgages | Financial assets created when creditors lend funds to debtors — others, not classifiable in item R0240 or R0250, with collateral or not, including cash pools. |
| C0010/R0270 | Reinsurance recoverables from: | This is the total amount of reinsurance recoverables. It corresponds to the amount of reinsurer share of technical provisions (including Finite Re and SPV). |
| C0010/R0280 | Non–life and health similar to non–life | Reinsurance recoverables in respect of technical provisions for non–life and health similar to non–life. |
| C0010/R0290 | Non–life excluding health | Reinsurance recoverables in respect of technical provisions for non–life business, excluding technical provisions for health– similar to non –life |
| C0010/R0300 | Health similar to non–life | Reinsurance recoverables in respect of technical provisions for health similar to non — life. |
| C0010/R0310 | Life and health similar to life, excluding health and index–linked and unit–linked | Reinsurance recoverable in respect of technical provisions for life and health similar to life, excluding health and index–linked and unit–linked |
| C0010/R0320 | Health similar to life | Reinsurance recoverables in respect of technical provisions for health–similar to life. |
| C0010/R0330 | Life excluding health and index–linked and unit–linked | Reinsurance recoverables in respect of technical provisions for life business, excluding technical provisions health–similar to life techniques and technical provisions for index–linked and unit–linked. |
| C0010/R0340 | Life index–linked and unit–linked | Reinsurance recoverables in respect of technical provisions for life index–linked and unit–linked business. |
| C0010/R0350 | Deposits to cedants | Deposits relating to reinsurance accepted. |
| C0010/R0360 | Insurance and intermediaries receivables | |
| C0010/R0370 | Reinsurance receivables | |
| C0010/R0380 | Receivables (trade, not insurance) | Includes amounts receivables from employees or various business partners (not insurance–related), including public entities. |
| C0010/R0390 | Own shares (held directly) | This is the total amount of own shares held directly by the group. |
| C0010/R0400 | Amounts due in respect of own fund items or initial fund called up but not yet paid in | Value of the amount due in respect of own fund items or initial fund called up but not yet paid in. |
| C0010/R0410 | Cash and cash equivalents | |
| C0010/R0420 | Any other assets, not elsewhere shown | This is the amount of any other assets not elsewhere already included within balance Sheet items. |
| C0010/R0500 | Total assets | This is the overall total amount of all assets. |
| C0010/R0510 | Technical provisions — non–life | |
| C0010/R0520 | Technical provisions — non–life (excluding health) | |
| C0010/R0530 | Technical provisions — non–life (excluding health) — technical provisions calculated as a whole | |
| C0010/R0540 | Technical provisions — non–life (excluding health) — Best estimate | |
| C0010/R0550 | Technical provisions — non–life (excluding health) — Risk margin | |
| C0010/R0560 | Technical provisions — health (similar to non–life) | |
| C0010/R0570 | Technical provisions — health (similar to non — life) — technical provisions calculated as a whole | |
| C0010/R0580 | Technical provisions — health(similar to non –life) — Best estimate | |
| C0010/R0590 | Technical provisions — health (similar to non — life) — Risk margin | |
| C0010/R0600 | Technical provisions — life (excluding index–linked and unit–linked) | |
| C0010/R0610 | Technical provisions — health (similar to life) | |
| C0010/R0620 | Technical provisions — health (similar to life) — technical provisions calculated as a whole | |
| C0010/R0630 | Technical provisions — health (similar to life) — Best estimate | |
| C0010/R0640 | Technical provisions — health (similar to life) — Risk margin | |
| C0010/R0650 | Technical provisions — life (excl. health and index–linked and unit–linked) | |
| C0010/R0660 | Technical provisions — life (excl. health and index–linkded and unit–linked) — technical provisions calculated as a whole | |
| C0010/R0670 | Technical provisions — life (excl. health and index–linkded and unit–linked) — Best estimate | |
| C0010/R0680 | Technical provisions — life (excl. health and index–linked and unit–linked) — Risk margin | |
| C0010/R0690 | Technical provisions — index–linked and unit–linked | |
| C0010/R0700 | Technical provisions — index–linked and unit–linked — technical provisions calculated as a whole | |
| C0010/R0710 | Technical provisions — index–linked and unit–linked — Best estimate | |
| C0010/R0720 | Technical provisions — index–linked and unit–linked — Risk margin | |
| C0010/R0740 | Contingent liabilities |
|
| C0010/R0750 | Provisions other than technical provisions | |
| C0010/R0760 | Pension benefit obligations | This is the total net obligations related to employees' pension scheme. |
| C0010/R0770 | Deposits from reinsurers | Amounts (e.g. cash) received from reinsurer or deducted by the reinsurer according to the reinsurance contract. |
| C0010/R0780 | Deferred tax liabilities | Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences. |
| C0010/R0790 | Derivatives |
|
| C0010/R0800 | Debts owed to credit institutions | Debts, such as mortgages and loans, owed to credit institutions, excluding bonds held by credit institutions (as it is not possible for the group to identify all the holders of the bonds that it issues) and subordinated liabilities. It shall also include bank overdrafts. |
| C0010/R0810 | Financial liabilities other than debts owed to credit institutions | |
| C0010/R0820 | Insurance and intermediaries payables | |
| C0010/R0830 | Reinsurance payables | |
| C0010/R0840 | Payables (trade, not insurance) | This is the total amount trade payables,including amounts due to employees, suppliers, etc. and not insurance–related, parallel to receivables (trade, not insurance) on asset side; includes public entities. |
| C0010/R0850 | Subordinated liabilities | Subordinated liabilities are debts which rank after other specified debts when the issuer is liquidated. This is the total of subordinated liabilities classified as Basic Own Funds and those that are not included in Basic Own Funds. |
| C0010/R0860 | Subordinated liabilities not in Basic Own Funds | Subordinated liabilities are debts which rank after other specified debts when the issuer is liquidated. Other debts may be even more deeply subordinated. Only subordinated liabilities that are not classified in Basic Own Funds should be presented here. |
| C0010/R0870 | Subordinated liabilities in Basic Own Funds | Subordinated liabilities classified in Basic Own Funds. |
| C0010/R0880 | Any other liabilities, not elsewhere shown | This is the total of any other liabilities, not elsewhere already included in other Balance Sheet items. |
| C0010/R0900 | Total liabilities | This is the overall total amount of all liabilities |
| C0010/R1000 | Excess of assets over liabilities | This is the total of the group's excess of assets over liabilities, valued in accordance with Solvency II valuation basis. Value of the assets minus liabilities |
| C0010 to C0120/R0110 | Premiums written — Gross — Direct Business | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0010 to C0120/R0120 | Premiums written — Gross — Proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0130 to C0160/R0130 | Premiums written — Gross — Non proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0010 to C0160/R0140 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0010 to C0160/R0200 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0010 to C0120/R0210 | Premiums earned — Gross — Direct business | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance business. |
| C0010 to C0120/R0220 | Premiums earned — Gross — Proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business. |
| C0130 to C0160/R0230 | Premiums earned — Gross — Non proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business. |
| C0010 to C0160/R0240 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0010 to C0160/R0300 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0010 to C0120/R0310 | Claims incurred Gross — Direct business | |
| C0010 to C0120/R0320 | Claims incurred Gross — Proportional reinsurance accepted | |
| C0130 to C0160/R0330 | Claims incurred — Gross — Non proportional reinsurance accepted | |
| C0010 to C0160/R0340 | Claims incurred — Reinsurers' share | |
| C0010 to C0160/R0400 | Claims incurred — Net | |
| C0010 to C0120/R0410 | Changes in other technical provisions — Gross — Direct business | |
| C0010 to C0120/R0420 | Changes in other technical provisions — Gross — Proportional reinsurance accepted | |
| C0130 to C0160/R0430 | Changes in other technical provisions — Gross — Non- proportional reinsurance accepted | |
| C0010 to C0160/R0440 | Changes in other technical provisions — Reinsurers' share | |
| C0010 to C0160/R0500 | Changes in other technical provisions — Net | |
| C0010 to C0160/R0550 | Expenses incurred | All technical expenses incurred by the group during the reporting period, on accrual basis. |
| C0200/R0110–R0550 | Total | Total for different items for all lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0200/R1200 | Other expenses | |
| C0200/R1300 | Total expenses | Amount of all technical expenses |
| C0210 to C0280/R1410 | Premiums written — Gross | |
| C0210 to C0280/R1420 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0210 to C0280/R1500 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0210 to C0280/R1510 | Premiums earned — Gross — Direct business and reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance and reinsurance accepted business. |
| C0210 to C0280/R1520 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0210 to C0280/R1600 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0210 to C0280/R1610 | Claims incurred — Gross — Direct business and reinsurance accepted | |
| C0210 to C0280/R1620 | Claims incurred — Reinsurers' share | |
| C0210 to C0280/R1700 | Claims incurred — Net | |
| C0210 to C0280/R1710 | Changes in other technical provisions — Gross — Direct business and reinsurance accepted | |
| C0210 to C0280/R1720 | Change in other technical provisions — Reinsurers' share | |
| C0210 to C0280/R1800 | Change in other technical provisions — Net | |
| C0210 to C0280/R1900 | Expenses incurred | All technical expenses expensed incurred by the group during the reporting period, on accrual basis. |
| C0300/R1410–R1900 | Total | Total for different items for all life lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0300/R2500 | Other expenses | |
| C0300/R2600 | Total expenses | Amount of all technical expenses. |
| C0210 to C0280/R2700 | Total amount of surrenders |
The information, provided by country, shall be completed for the five countries with the biggest amount of gross written premiums in addition to the home country or until reaching 90 % of the total gross written premiums: For the direct insurance business for the lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, "Medical expense", "Income protection", "Workers' compensation", "Fire and other damage to property" and "Credit and suretyship" information shall be disclosed by country where the risk is situated as defined in Article 13 (13) of Directive 2009/138/EC; For direct insurance business for all other lines of business, information shall be disclosed by country where the contract was entered into; For proportional and non–proportional reinsurance information shall be disclosed by country of localisation of the ceding undertaking.
(e) The country where the insurance undertaking is established (home country) when the contract was not sold through a branch or freedom to provide services; (f) The country where the branch is located (host country) when the contract was sold through a branch; (g) The country where the freedom to provide services was notified (host country) when the contract was sold through freedom to provide services. (h) If an intermediary is used or in any other situation, it is a), b) or c) depending on who sold the contract.
| C0020 to C0060/R0010 | Top 5 countries (by amount of gross premiums written) — non–life obligations | Identify the ISO 3166–1 alpha–2 code of the countries being disclosed for the non–life obligations. |
| C0080 to C0140/R0110 | Premiums written — Gross — Direct Business | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year.. |
| C0080 to C0140/R0120 | Premiums written — Gross — Proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0130 | Premiums written — Gross — Non proportional reinsurance accepted | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0140 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0080 to C0140/R0200 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0080 to C0140/R0210 | Premiums earned — Gross — Direct business | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to insurance direct business. |
| C0080 to C0140/R0220 | Premiums earned — Gross — Proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business. |
| C0080 to C0140/R0230 | Premiums earned — Gross — Non proportional reinsurance accepted | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business. |
| C0080 to C0140/R0240 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0080 to C0140/R0300 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0080 to C0140/R0310 | Claims incurred Gross — Direct business | |
| C0080 to C0140/R0320 | Claims incurred Gross — Proportional reinsurance accepted | |
| C0080 to C0140/R0330 | Claims incurred — Gross — Non proportional reinsurance accepted | |
| C0080 to C0140/R0340 | Claims incurred — Reinsurers' share | |
| C0080 to C0140/R0400 | Claims incurred — Net | |
| C0080 to C0140/R0410 | Changes in other technical provisions — Gross — Direct business | |
| C0080 to C0140/R0420 | Changes in other technical provisions — Gross — Proportional reinsurance accepted | |
| C0080 to C0140/R0430 | Changes in other technical provisions — Gross — Non- proportional reinsurance accepted | |
| C0080 to C0140/R0440 | Changes in other technical provisions — Reinsurers' share | |
| C0080 to C0140/R0500 | Changes in other technical provisions — Net | |
| C0080 to C0140/R0550 | Expenses incurred | All technical expenses incurred by the group during the reporting period, on accrual basis. |
| C0140/R1200 | Other expenses | |
| C0140/R1300 | Total expenses | Amount of all technical expenses corresponding to countries covered by this template. |
| C0160 to C0200/R1400 | Top 5 countries (by amount of gross premiums written) — life obligations | Identify the ISO 3166–1 alpha–2 code of the countries being disclosed for the life obligations. |
| C0220 to C0280/R1410 | Premiums written — Gross | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from gross business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0220 to C0280/R1420 | Premiums written — Reinsurers' share | Definition of premiums written provided in application of directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. |
| C0220 to C0280/R1500 | Premiums written — net | Definition of premiums written provided in application of directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0220 to C0280/R1510 | Premiums earned — Gross | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct and reinsurance accepted gross business. |
| C0220 to C0280/R1520 | Premiums earned — reinsurers' share | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the reinsurer's share in gross premiums written minus the change in the reinsurer's share in provision for unearned premiums. |
| C0220 to C0280/R1600 | Premiums earned — Net | Definition of earned premiums provided in directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. |
| C0220 to C0280/R1610 | Claims incurred — Gross | |
| C0220 to C0280/R1620 | Claims incurred — Reinsurers' share | |
| C0220 to C0280/R1700 | Claims incurred — Net | |
| C0220 to C0280/R1710 | Changes in other technical provisions — Gross | |
| C0220 to C0280/R1720 | Change in other technical provisions — Reinsurers' share | |
| C0220 to C0280/R1800 | Change in other technical provisions — Net | |
| C0220 to C0280/R1900 | Expenses incurred | All technical expenses incurred by the group during the reporting period, on accrual basis. |
| C0280/R2500 | Other expenses | |
| C0280/R2600 | Total expenses | Amount of all technical expenses corresponding to countries covered by this template. |
| C0010/R0010 | Amount with LTG measures and transitionals — Technical Provisions | Total amount of gross technical provisions including long term guarantee measures and transitional measures. |
| C0030/R0010 | Impact of transitional on technical provisions — Technical provisions | |
| C0050/R0010 | Impact of transitional on interest rate — Technical provisions | |
| C0070/R0010 | Impact of volatility adjustment set to zero — Technical provisions | |
| C0090/R0100 | Impact of matching adjustment set to zero — Eligible own funds to meet MCR | |
| C0010/R0020 | Amount with LTG measures and transitionals — Basic own funds | Total amount of basic own funds calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures |
| C0030/R0020 | Impact of transitional on technical provisions — Basic own funds | |
| C0050/R0020 | Impact of transitional on interest rate — Basic own funds | |
| C0070/R0020 | Impact of volatility adjustment set to zero — Basic own funds | |
| C0090/R0020 | Impact of matching adjustment set to zero — Basic own funds | |
| C0010/R0050 | Amount with LTG measures and transitionals — Eligible own funds to meet SCR | Total amount of eligible own funds to meet the solvency capital requirement ("SCR") calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures. |
| C0030/R0050 | Impact of transitional on technical provisions — Eligible own funds to meet SCR | |
| C0050/R0050 | Impact of transitional on interest rate — Eligible own funds to meet SCR | |
| C0070/R0050 | Impact of volatility adjustment set to zero — Eligible own funds to meet SCR | |
| C0090/R0050 | Impact of matching adjustment set to zero — Eligible own funds to meet SCR | |
| C0010/R0090 | Amount with LTG measures and transitionals — SCR | Total amount of SCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures |
| C0030/R0090 | Impact of transitional on technical provisions — SCR | |
| C0050/R0090 | Impact of transitional on interest rate — SCR | |
| C0070/R0090 | Impact of volatility adjustment set to zero — SCR | |
| C0090/R0090 | Impact of matching adjustment set to zero — SCR |
| R0010/C0010 | Ordinary share capital (gross of own shares) — total | This is the total ordinary share capital, both held directly and indirectly (before deduction of own shares). This is the total ordinary share capital of the group that fully satisfies the criteria for Tier 1 or Tier 2 items. Any ordinary share capital that does not fully satisfy the criteria shall be treated as preference shares capital and classified accordingly notwithstanding their description or designation. |
| R0010/C0020 | Ordinary share capital (gross of own shares) — tier 1 unrestricted | This is the amount of paid up ordinary share capital that meets unrestricted Tier 1 criteria. |
| R0010/C0040 | Ordinary share capital (gross of own shares) — tier 2 | This is the amount of called up ordinary share capital that meets the criteria for Tier 2. |
| R0020/C0010 | Non–available called but not paid in ordinary share capital at group level — total | This is the total amount of called but not paid in ordinary share capital which is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0020/C0020 | Non–available called but not paid in ordinary share capital at group level — tier 1 unrestricted | This is the total amount of called but not paid in ordinary share capital which is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meets tier 1 unrestricted criteria. |
| R0020/C0040 | Non–available called but not paid in ordinary share capital at group level –tier 2 | This is the amount of called but not paid in ordinary share capital which is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC which meets the criteria for Tier 2. |
| R0030/C0010 | Share premium account related to ordinary share capital — total | The total share premium account related to ordinary share capital that fully satisfies the criteria for Tier 1 or Tier 2 items. |
| R0030/C0020 | Share premium account related to ordinary share capital — tier 1 unrestricted | This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 1 unrestricted because it relates to ordinary share capital treated as unrestricted Tier 1. |
| R0030/C0040 | Share premium account related to ordinary share capital — tier 2 | This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 2 because it relates to ordinary share capital treated as Tier 2. |
| R0040/C0010 | Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — total | The initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that fully satisfies the criteria for Tier 1 or Tier 2 items. |
| R0040/C0020 | Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — tier 1 unrestricted | This is the amount of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meets the criteria for Tier 1 unrestricted. |
| R0040/C0040 | Initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings — tier 2 | This is the amount of the initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meets Tier 2 criteria. |
| R0050/C0010 | Subordinated mutual member accounts — total | This is the total amount of subordinated mutual member accounts that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items. |
| R0050/C0030 | Subordinated mutual member accounts — tier 1 restricted | This is the amount of subordinated mutual member accounts that meet the criteria for Tier 1 restricted. |
| R0050/C0040 | Subordinated mutual member accounts — tier 2 | This is the amount of subordinated mutual member accounts that meet the criteria for Tier 2. |
| R0050/C0050 | Subordinated mutual member accounts — tier 3 | This is the amount of subordinated mutual member accounts that meet the criteria for Tier 3. |
| R0060/C0010 | Non–available subordinated mutual member accounts at group level — total | This is the total amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0060/C0030 | Non–available subordinated mutual member accounts at group level — tier 1 restricted | This is the amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1 restricted. |
| R0060/C0040 | Non–available subordinated mutual member accounts at group level — tier 2 | This is the amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0060/C0050 | Non–available subordinated mutual member accounts at group level — tier 3 | This is the amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0070/C0010 | Surplus funds — total | This is the total amount of surplus funds that fall under Article 91 (2) of the Directive 2009/138/EC. |
| R0070/C0020 | Surplus funds — tier 1 unrestricted | These are the surplus funds that fall under Article 91 (2) of the Directive 2009/138/EC and that meet the criteria for Tier 1 unrestricted items. |
| R0080/C0010 | Non–available surplus funds at group level) –total | This is the total amount of surplus funds which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0080/C0020 | Non–available surplus funds at group level) — tier 1 unrestricted | This is the amount of surplus funds that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 unrestricted items. |
| R0090/C0010 | Preference shares — total | This is the total amount of preference shares issued that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items. |
| R0090/C0030 | Preference shares — tier 1 restricted | This is the amount of the preference shares issued that meet the criteria for Tier 1 restricted. |
| R0090/C0040 | Preference shares — tier 2 | This is the amount of the preference shares issued that meet the criteria for Tier 2. |
| R0090/C0050 | Preference shares — tier 3 | This is the amount of the preference shares issued that meet the criteria for Tier 3. |
| R0100/C0010 | Non–available preference shares at group level — total | This is the total amount of preference shares which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0100/C0030 | Non–available preference shares at group level — tier 1 Restricted | This is the amount of preference shares which are deemed non — available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 restricted items. |
| R0100/C0040 | Non–available preference shares at group level — tier 2 | This is the amount of preference shares which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0100/C0050 | Non–available preference shares at group level — tier 3 | This is the amount of preference shares which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0110/C0010 | Share premium account related to preference shares — total | The total share premium account related to preference shares capital that fully satisfies the criteria for Tier 1 restricted, Tier 2 or Tier 3 items. |
| R0110/C0030 | Share premium account related to preference shares — tier 1 restricted | This is the amount of the share premium account that relates to preference shares that meet the criteria for Tier 1 restricted items because it relates to preference shares treated as Tier 1 restricted items. |
| R0110/C0040 | Share premium account related to preference shares — tier 2 | This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 2 because it relates to preference shares treated as Tier 2. |
| R0110/C0050 | Share premium account related to preference shares — tier 3 | This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 3 because it relates to preference shares treated as Tier 3. |
| R0120/C0010 | Non–available share premium account related to preference shares at group level — total | This is the total amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0120/C0030 | Non–available share premium account related to preference shares at group level — tier 1 restricted | This is the amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC which meets the criteria for Tier 1 restricted items. |
| R0120/C0040 | Non–available share premium account related to preference shares at group level — tier 2 | This is the amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meets the criteria for Tier 2. |
| R0120/C0050 | Non–available share premium account related to preference shares at group level — tier 3 | This is the amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meets the criteria for Tier 3. |
| R0130/C0010 | Reconciliation reserve — total | The total reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation according to Article 75 of Directive 2009/138/EC. |
| R0130/C0020 | Reconciliation reserve — tier 1 unrestricted | The reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation according to Directive 2009/138/EC. |
| R0140/C0010 | Subordinated liabilities — total | This is the total amount of subordinated liabilities. |
| R0140/C0030 | Subordinated liabilities — tier 1 restricted | This is the amount of subordinated liabilities that meet the criteria for Tier 1 restricted items. |
| R0140/C0040 | Subordinated liabilities — tier 2 | This is the amount of subordinated liabilities that meet the criteria for Tier 2. |
| R0140/C0050 | Subordinated liabilities — tier 3 | This is the amount of subordinated liabilities that meet the criteria for Tier 3. |
| R0150/C0010 | Non–available subordinated liabilities at group level — total | This is the total amount of subordinated liabilities that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0150/C0030 | Non–available subordinated liabilities at group level — tier 1 restricted | This is the amount of subordinate liabilities that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 restricted items. |
| R0150/C0040 | Non–available subordinated liabilities at group level — tier 2 | This is the amount of subordinated liabilities that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0150/C0050 | Non–available subordinated liabilities at group level — tier 3 | This is the amount of subordinated liabilities that are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0160/C0010 | An amount equal to the value of net deferred tax assets — total | This is the total amount of net deferred tax assets. |
| R0160/C0050 | An amount equal to the value of net deferred tax assets — tier 3 | This is the amount of net deferred tax assets that meet the tier 3 classification criteria. |
| R0170/C0010 | An amount equal to the value of net deferred tax assets non available at group level –total | This is the total amount of net deferred tax assets which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0170/C0050 | An amount equal to the value of net deferred tax assets non available at group level –Tier 3 | This is the amount of net deferred tax assets which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0180/C0010 | Other own fund items approved by the supervisory authority as basic own funds not specified above | This is the total of basic own fund items not identified above and that received supervisory approval. |
| R0180/C0020 | Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 1 unrestricted | This is the amount of basic own fund items not identified above that meet Tier 1 unrestricted criteria and that received supervisory approval. |
| R0180/C0030 | Other own fund items approved by the supervisory authority as basic own funds not specified above — Tier 1 restricted | This is the amount of basic own fund items not identified above which meet the criteria for Tier 1, restricted items and that received supervisory approval. |
| R0180/C0040 | Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 2 | This is the amount of basic own fund items not identified above that meet the criteria for Tier 2 and that received supervisory approval. |
| R0180/C0050 | Other own fund items approved by the supervisory authority as basic own funds not specified above — tier 3 | This is the amount of basic own fund items not identified above that meet the criteria for Tier 3 and that received supervisory approval. |
| R0190/C0010 | Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above total | This is the total amount of own fund items related to Other items approved by supervisory authority as basic own funds not specified above which are deemed non–available, as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0190/C0020 | Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above tier 1 unrestricted items | This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 unrestricted items. |
| R0190/C0030 | Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above tier 1) restricted items | This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 restricted items. |
| R0190/C0040 | Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above tier 2 | This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0190/C0050 | Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above — tier 3 | This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0200/C0010 | Minority interests at group level (if not disclosed as part of another own fund item)– total | This is the total of minority interests in the group being disclosed upon. This row should be disclosed if minority interests have not been already included in other items of BOF (i.e. minority interests should not be counted twice). |
| R0200/C0020 | Minority interests at group level (if not disclosed as part of another own fund item)– tier 1 unrestricted | The amount of minority interests in the group being disclosed upon that meets the criteria for Tier 1 unrestricted items. |
| R0200/C0030 | Minority interests at group level (if not disclosed as part of another own fund item)– tier 1 restricted | The amount of minority interests in the group being disclosed upon that meets the criteria for Tier 1 restricted items. |
| R0200/C0040 | Minority interests at group level (if not disclosed as part of another own fund item)– tier 2 | The amount of minority interests in the group being disclosed upon that meets the criteria for Tier 2. |
| R0200/C0050 | Minority interests at group level (if not disclosed as part of another own fund item)– tier 3 | The amount of minority interests in the group being disclosed upon that meets the criteria for Tier 3. |
| R0210/C0010 | Non available minority interests at group level — total | This is the total amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0210/C0020 | Non available minority interests at group level — tier 1 unrestricted | This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 unrestricted. |
| R0210/C0030 | Non available minority interests at group level — tier 1 restricted | This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 1 restricted. |
| R0210/C0040 | Non available minority interests at group level — tier 2 | This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0210/C0050 | Non available minority interests at group level — tier 3 | This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0220/C0010 | Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds — total |
|
| R0230/C0010 | Deductions for participations in other financial undertakings, including non–regulated undertakings carrying out financial activities — total | |
| R0230/C0020 | Deductions for participations in other financial undertakings, including non–regulated undertakings carrying out financial activities — tier 1 unrestricted | |
| R0230/C0030 | Deductions for in other financial undertakings, including non–regulated undertakings carrying out financial activities — tier 1 restricted | |
| R0230/C0040 | Deductions for participations in other financial undertakings, including non–regulated undertakings carrying out financial activities — tier 2 | |
| R0240/C0010 | whereof deducted according to art 228 of the Directive 2009/138/EC– total | This is the total value of participations deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC, as part of the value disclosed in row R0230 — total |
| R0240/C0020 | whereof deducted according to art 228 of the Directive 2009/138/EC — tier 1 unrestricted | This is the value of participations that are deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC, as part of the value disclosed in row R0230 — tier 1 unrestricted. |
| R0240/C0030 | whereof deducted according to art 228 of the Directive 2009/138/EC — tier 1 restricted | This is the value of participations deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC, as part of the value disclosed in row R0230 — tier 1 restricted |
| R0240/C0040 | whereof deducted according to art 228 of the Directive 2009/138/EC — tier 2 | This is the value of participations deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC, as part of the value disclosed in row R0230 — tier 2 |
| R0250/C0010 | Deductions for participations where there is non–availability of information (Article 229) — total | This is the total deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to article 229 of the Directive 2009/138/EC. |
| R0250/C0020 | Deductions for participations where there is non–availability of information (Article 229) — tier 1 unrestricted | This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to Article 229 of the Directive 2009/138/EC) — tier 1 unrestricted. |
| R0250/C0030 | Deductions for participations where there is non–availability of information (Article 229) — tier 1 restricted | This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to article 229 of the Directive 2009/138/EC — tier 1 restricted. |
| R0250/C0040 | Deductions for participations where there is non–availability of information (Article 229) — tier 2 | This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to article 229 of the Directive 2009/138/EC, Tier 2. |
| R0250/C0050 | Deductions for participations where there is non–availability of information (Article 229) — tier 3 | This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to article 229 of the Directive 2009/138/EC, Tier 3. |
| R0260/C0010 | Deduction for participations included via D&A when the combination of methods is used — total | This is the total deduction of the participations in related undertakings included with the Deduction and Aggregation when the combination of methods is used. |
| R0260/C0020 | Deduction for participations included with D&A when the combination of methods is used — tier 1 unrestricted | This is the deduction of the participations in related undertakings included with the Deduction and Aggregation method when the combination of methods is used — tier 1 unrestricted. |
| R0260/C0030 | Deduction for participations included with D&A when the combination of methods is used — tier 1 restricted | This is the deduction of the participations in related undertakings included with the Deduction and Aggregation when a combination of methods is used — tier 1 restricted. |
| R0260/C0040 | Deduction for participations included with D&A when the combination of methods is used — tier 2 | This is the deduction of the participations in related undertakings included with the Deduction and Aggregation method when the combination of methods is used — tier 2. |
| R0260/C0050 | Deduction for participations included with D&A when combination of methods is used — tier 3 | This is the deduction of the participations in related undertakings included with the Deduction and Aggregation method when the combination of methods is used — tier 3. |
| R0270/C0010 | Total of non–available own fund items — total | This is the total of non– available own fund items. |
| R0270/C0020 | Total of non–available own fund items — tier 1 unrestricted | This is the non– available own fund items in Tier 1 unrestricted items. |
| R0270/C0030 | Total of non–available own fund items — tier 1 restricted | This is the non–available own fund items — tier 1 restricted items. |
| R0270/C0040 | Total of non–available own fund items — tier 2 | This is the non–available own fund items — tier 2. |
| R0270/C0050 | Total of non–available own fund items — tier 3 | This is the non–available own fund items — tier 3. |
| R0280/C0010 | Total deductions — total | This is the total amount of deductions not included in the reconciliation reserves. |
| R0280/C0020 | Total deductions — tier 1 unrestricted | This is the amount of deductions from tier 1 unrestricted not included in the reconciliation reserves. |
| R0280/C0030 | Total deductions — tier 1 restricted | This is the amount of deductions from tier 1 restricted not included in the reconciliation reserves. |
| R0280/C0040 | Total deductions — tier 2 | This is the amount of deductions from tier 2 not included in the reconciliation reserves. |
| R0280/C0050 | Total deductions — tier 3 | This is the amount of deductions from tier 3 not included in the reconciliation reserves. |
| R0290/C0010 | Total basic own funds after deductions — total | This is the total amount of basic own fund items after deductions. |
| R0290/C0020 | Total basic own funds after deductions — tier 1 unrestricted | This is the amount of basic own fund items after deductions that meet the criteria for Tier 1 unrestricted items. |
| R0290/C0030 | Total basic own funds after deductions — tier 1 restricted | This is the amount of basic own fund items after adjustments that meet the criteria for Tier 1 restricted items. |
| R0290/C0040 | Total basic own funds after deductions — tier 2 | This is the amount of basic own fund items after adjustments that meet the criteria for Tier 2. |
| R0290/C0050 | Total basic own funds after deductions — tier 3 | This is the amount of basic own fund items after adjustments that meet the criteria for Tier 3. |
| R0300/C0010 | Unpaid and uncalled ordinary share capital callable on demand — total | This is the total amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand. |
| R0300/C0040 | Unpaid and uncalled ordinary share capital callable on demand — tier 2 | This is the amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2. |
| R0310/C0010 | Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual — type undertakings, callable on demand–total | This is the total amount of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand. |
| R0310/C0040 | Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings, callable on demand — tier 2 | This is the amount of initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2. |
| R0320/C0010 | Unpaid and uncalled preference shares callable on demand — total | This is the total amount of preference shares that have not been called up or paid up but that are callable on demand. |
| R0320/C0040 | Unpaid and uncalled preference shares callable on demand — tier 2 | This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 2. |
| R0320/C0050 | Unpaid and uncalled preference shares callable on demand — tier 3 | This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 3 |
| R0330/C0010 | A legally binding commitment to subscribe and pay for subordinated liabilities on demand — total | This is the total amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand. |
| R0330/C0040 | A legally binding commitment to subscribe and pay for subordinated liabilities on demand — tier 2 | This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 2. |
| R0330/C0050 | A legally binding commitment to subscribe and pay for subordinated liabilities on demand — tier 3 | This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 3. |
| R0340/C0010 | Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC– total | This is the total amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0340/C0040 | Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC– tier 2 | This is the amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC that meet the criteria for Tier 2. |
| R0350/C0010 | Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC– total | This is the total amount of letters of credit and guarantees that satisfy criteria for Tier 2 or Tier 3, other than those that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0350/C0040 | Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC — tier 2 | This is the amount of letters of credit and guarantees that meet the criteria for Tier 2, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0350/C0050 | Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC– tier 3 | This is the amount of letters of credit and guarantees that meet the criteria for Tier 3, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC. |
| R0360/C0010 | Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC– total | This is the total amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months. |
| R0360/C0040 | Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 2 | This is the amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months. |
| R0370/C0010 | Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC | This is the total amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions, within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Directive 2009/138/EC. |
| R0370/C0040 | Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 2 | This is the amount of any future claims which mutual or mutual–type associations of with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of article 96(3) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0370/C0050 | Supplementary members calls — other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC — tier 3 | This is the amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of Article 96(3) of the Framework Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0380/C0010 | Non available ancillary own funds at group level — total | This is the total amount of ancillary own funds which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC. |
| R0380/C0040 | Non available ancillary own funds at group level — tier 2 | This is the amount of ancillary own funds which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 2. |
| R0380/C0050 | Non available ancillary own funds at group level — tier 3 | This is the amount of ancillary own funds which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC that meet the criteria for Tier 3. |
| R0390/C0010 | Other ancillary own funds — total | This is the total amount of other ancillary own funds. |
| R0390/C0040 | Other ancillary own funds — tier 2 | This is the amount of other ancillary own funds that meet criteria for Tier 2. |
| R0390/C0050 | Other ancillary own funds — tier 3 | This is the amount of other ancillary own funds that meet criteria for Tier 3. |
| R0400/C0010 | Total ancillary own funds | This is the total amount of ancillary own fund items. |
| R0400/C0040 | Total ancillary own funds tier 2 | This is the amount of ancillary own fund items that meet the criteria for Tier 2. |
| R0400/C0050 | Total ancillary own funds — tier 3 | This is the amount of ancillary own fund items that meet the criteria for Tier 3. |
| R0410/C0010 | Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies — total | Total of own funds in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies already net of any relevant Intragroup Transaction. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC. |
| R0410/C0020 | Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies — Tier 1 unrestricted | |
| R0410/C0030 | Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies — Tier 1 restricted | |
| R0410/C0040 | Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies — Tier 2 | |
| R0420/C0010 | Institutions for occupational retirement provision — total | Total of own funds in institutions for occupational retirement provision, already net of any relevant Intragroup Transaction. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC. |
| R0420/C0020 | Institutions for occupational retirement provision –tier 1 unrestricted | |
| R0420/C0030 | Institutions for occupational retirement provision –tier 1 restricted | |
| R0420/C0040 | Institutions for occupational retirement provision –tier 2 | |
| R0420/C0050 | Institutions for occupational retirement provision –tier 3 | |
| R0430/C0010 | Non–regulated entities carrying out financial activities — total | Total of own funds in non–regulated entities carrying out financial activities, already net of any relevant Intragroup Transaction. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to article 228, paragraph 2 of the Directive 2009/138/EC. |
| R0430/C0020 | Non–regulated entities carrying out financial activities — tier 1 unrestricted | |
| R0430/C0030 | Non–regulated entities carrying out financial activities — tier 1 restricted | |
| R0430/C0040 | Non–regulated entities carrying out financial activities — tier 2 | |
| R0440/C0010 | Total own funds of other financial sectors | |
| R0440/C0020 | Total own funds of other financial sectors — tier 1 unrestricted | |
| R0440/C0030 | Total own funds of other financial sectors — tier 1 restricted | |
| R0440/C0040 | Total own funds of other financial sectors — tier 2 | |
| R0440/C0050 | Total own funds of other financial sectors — tier 3 | |
| R0450/C0010 | Own funds aggregated when using the D&A and combination of method — Total | These are the total eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the deduction and aggregation ("D&A") or a combination of methods, after the deduction non–available own funds at group level. |
| R0450/C0020 | Own funds aggregated when using the D&A and combination of method — Tier 1 unrestricted | These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A or a combination of methods, classified as Tier 1 unrestricted, after the deduction of non–available own funds at group level. |
| R0450/C0030 | Own funds aggregated when using the D&A and combination of method — Tier 1 restricted | These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A or a combination of methods, classified as Tier restricted, after the deduction of non available own funds at group level. |
| R0450/C0040 | Own funds aggregated when using the D&A and combination of method — Tier 2 | These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A or a combination of methods, classified as Tier 2, after the deduction of non available own funds at group level. |
| R0450/C0050 | Own funds aggregated when using the D&A and combination of method — Tier 3 | These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A or a combination of methods, classified as Tier 3, after the deduction of non available own funds at group level. |
| R0460/C0010 | Own funds aggregated when using the D&A and combination of method net of IGT — Total | |
| R0460/C0020 | Own funds aggregated when using the D&A and combination of method net of IGT — Tier 1 unrestricted | |
| R0460/C0030 | Own funds aggregated when using the D&A and combination of method net of IGT — Tier 1 restricted | |
| R0460/C0040 | Own funds aggregated when using the D&A and combination of method net of IGT — Tier 2 | |
| R0460/C0050 | Own funds aggregated when using the D&A and combination of method net of IGT — Tier 3 | |
| R0520/C0010 | Total available own funds to meet the consolidated group SCR (excluding the other financial sector and the undertakings included via D&A) — total | This is the total own funds of the group, comprising basic own funds after adjustments plus ancillary own funds, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A. |
| R0520/C0020 | Total available own funds to meet the consolidated SCR (excluding the other financial sector and the undertakings included via D&A) — tier 1 unrestricted | This is the total own funds of the group, comprising basic own funds after adjustments, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 1 unrestricted items. |
| R0520/C0030 | Total available own funds to meet the consolidated group SCR (excluding the other financial sector and the undertakings included via D&A) — tier 1 restricted | This is the total own funds of the group, comprising basic own funds after adjustments, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 1 restricted items. |
| R0520/C0040 | Total available own funds to meet the consolidated group SCR (excluding the other financial sector and the undertakings included via D&A) — tier 2 | This is the total own funds of the group, comprising basic own funds after adjustments plus ancillary own funds, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 2. |
| R0520/C0050 | Total available own funds to meet the consolidated group SCR (excluding the other financial sector and the undertakings included via D&A) — tier 3 | This is the total own funds of the group, comprising basic own funds after adjustments plus ancillary own funds, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 3. |
| R0530/C0010 | Total available own funds to meet the minimum consolidated group SCR –total | This is the total own funds of the group, comprising basic own funds after adjustments, that are available to meet the minimum consolidated group SCR, excluding the own funds from other financial sector and from the undertakings included via D&A |
| R0530/C0020 | Total available own funds to meet the minimum consolidated group SCR– tier 1 unrestricted | This is the own funds of the group, comprising basic own funds after adjustments, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 1 unrestricted |
| R0530/C0030 | Total available own funds to meet the minimum consolidated group SCR — tier 1 restricted | This is the own funds of the group, comprising basic own funds after adjustments, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 1 restricted items |
| R0530/C0040 | Total available own funds to meet the minimum consolidated group SCR (group) — tier 2 | This is the own funds of the group, comprising basic own funds after adjustments, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 2. |
| R0560/C0010 | Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A) — total | |
| R0560/C0020 | Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A) — tier 1 unrestricted | This is the group own funds which are eligible under the limits set out to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A), that meet the criteria for Tier 1 unrestricted items. |
| R0560/C0030 | Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A) — tier 1 restricted | This is the own funds which are eligible under the limits set out to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A), that meet the criteria for Tier 1 restricted items. |
| R0560/C0040 | Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A) — tier 2 | This is the own funds which are eligible under the limits set out to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A), that meet the criteria for Tier 2. |
| R0560/C0050 | Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A ) — tier 3 | This is the own funds which are eligible under the limits set out to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A), that meet the criteria for Tier 3. |
| R0570/C0010 | Total eligible own funds to meet the minimum consolidated group SCR — total | This is the total eligible available own funds to meet the minimum consolidated group SCR. |
| R0570/C0020 | Total eligible own funds to meet the minimum consolidated group SCR — tier 1 unrestricted | This is the eligible own funds of the group, that are available to meet the minimum consolidated group SCR that meet the criteria to be included in Tier 1 unrestricted items. |
| R0570/C0030 | Total eligible own funds to meet the minimum consolidated group SCR — tier 1 restricted | This is the eligible own funds of the group, that are available to meet the minimum consolidated group SCR that meet the criteria to be included in Tier 1 restricted items. |
| R0570/C0040 | Total eligible own funds to meet the minimum consolidated group SCR — tier 2 | This is the own funds of the group, that are available to meet the minimum consolidated group SCR that meet the criteria to be included in Tier 2 |
| R0610/C0010 | Minimum consolidated Group SCR | Minimum consolidated group SCR calculated for the consolidated data (method 1) as per Article 230 or 231 of the Solvency II Directive 2009/138/EC (only for the part of the group covered by method 1). |
| R0650/C0010 | Ratio of Eligible own funds to Minimum Consolidated Group SCR | This is the minimum solvency ratio calculated as the total of eligible own funds to meet the Minimum Consolidated group SCR divided by the Minimum Consolidated group SCR (excluding other financial sectors and the undertakings included via D&A). |
| R0660/C0010 | Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) | This is the total eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A, to meet the total group SCR. |
| R0660/C0020 | Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) — tier 1 unrestricted | This is the eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A, to meet the total group SCR that meet the criteria to be included in Tier 1 unrestricted |
| R0660/C0030 | Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) — tier 1 restricted | This is the eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A to meet the total group SCR that meet the criteria to be included in Tier 1 restricted |
| R0660/C0040 | Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) — tier 2 | This is the eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A to meet the total group SCR that meet the criteria to be included in Tier 2 |
| R0660/C0050 | Total eligible own funds to meet the group SCR (including own funds from other financial sector and from undertakings included via D&A) — tier 3 | This is the eligible available own funds, including the own funds from the other financial sectors and from the undertakings included via D&A to meet the total group SCR that meet the criteria to be included in Tier 3 |
| R0680/C0010 | Group SCR | The group SCR is the sum of the consolidated group SCR calculated in accordance with Article 336 (a), (b), (c) and (d) of Delegated Regulation (EU) 2015/35 and the SCR for entities included with D&A. |
| R0690/C0010 | Ratio of Eligible own funds to the group SCR including other financial sectors and D&A undertakings | This is solvency ratio calculated as the total of eligible own funds to meet the group SCR divided by the group SCR, including other financial sectors and D&A undertakings |
| R0700/C0060 | Excess of assets over liabilities | This is the excess of assets over liabilities as disclosed in the Solvency 2 balance sheet. |
| R0710/C0060 | Own shares (held directly and indirectly) | This is the amount of own shares held by the participating insurance or reinsurance undertaking, the insurance holding company or the mixed financial holding company and the related undertakings, both directly and indirectly . |
| R0720/C0060 | Foreseeable dividends, distributions and charges | These are the dividends, distributions and charges foreseeable by the group. |
| R0730/C0060 | Other basic own fund items | These are the basic own fund items included in points (a)(i) to (v) of Article 69, Article 72(a) and Article 76(a), as well as those basic own fund items approved by the supervisory authority in accordance with Article 79 of the Delegated Regulation (EU) 2015/35. |
| R0740/C0060 | Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced funds | This is the total amount of the adjustment to the reconciliation reserve due to the existence of restricted own fund items in respect of ring–fenced funds and matching portfolios at group level. |
| R0750/C0060 | Other non available own funds | These are other non available own funds of related undertakings according to art 335 (1)(d) and (f) of Delegated Regulation (EU) 2015/35. |
| R0760/C0060 | Reconciliation reserve — total | This is the reconciliation reserve of the group, before deductions for participations. |
| R0770/C0060 | Expected profits included in future premiums (EPIFP) — Life business | The reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount for the life business of the group. |
| R0780/C0060 | Expected profits included in future premiums (EPIFP) — Non– life business | The reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount for the non–life business of the group. |
| R0790/C00160 | Total Expected profits included in future premiums (EPIFP) | This is the total amount calculated as expected profits included in future premiums ("EPIFP"). |
(a) The information until R0460 is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Solvency II Directive; (b) When combination method is being used, the information until R0460 is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Solvency II Directive.
| R0010–R0050/ C0110 | Gross solvency capital requirement | |
| R0060/C0110 | Gross solvency capital requirement Diversification | Amount of the diversification effects between Basic SCR of gross risk modules due to the application of the correlation matrix defined in Annex IV of Directive 2009/138/EC. |
| R0070/C0110 | Gross solvency capital requirement Intangible assets risk | The future discretionary benefits according to Article 205 of the Delegated Regulation (EU) 2015/35 for intangible assets risk is zero under standard formula. |
| R0100/C0110 | Gross solvency capital requirement — Basic Solvency Capital Requirement | |
| R0030/C0090 | USP — Life underwriting risk |
|
| R0040/C0090 | USP — Health underwriting risk |
|
| R0050/C0090 | USP — Non life underwriting risk |
|
| R0010, R0030, R0040, R0050/C0120 | Simplifications | |
| R0130/C0100 | Operational risk | Amount of the capital requirements for operational risk module as calculated using the standard formula. |
| R0140/C0100 | Loss–absorbing capacity of technical provisions | Amount of the adjustment for loss–absorbing capacity of technical provisions calculated according to the standard formula. This amount should be disclosed as a negative value. |
| R0150/C0100 | Loss–absorbing capacity of deferred taxes | |
| R0160/C0100 | Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be disclosed only during the transitional period. |
| R0200/C0100 | Solvency capital requirement excluding capital add–on | Amount of the total diversified SCR before any capital add–on. |
| R0210/C0100 | Capital add–on already set | |
| R0220/C0100 | Solvency capital requirement | |
| R0400/C0100 | Capital requirement for duration–based equity risk sub–module | Amount of the capital requirement for duration–based equity risk sub–module. |
| R0410/C0100 | Total amount of notional Solvency Capital Requirements for remaining part | Amount of the notional SCRs of remaining part when undertaking has RFF. |
| R0420/C0100 | Total amount of notional Solvency Capital Requirements for ring–fenced funds | Amount of the sum of notional SCRs of all ring–fenced funds when undertaking has RFF (other than those related to business operated in accordance with article 4 of Directive 2003/41/EC (transitional)). |
| R0430/C0100 | Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | Amount of the sum of notional SCRs of all matching adjustment portfolios. |
| R0440/C0100 | Diversification effects due to RFF nSCR aggregation for article 304 | |
| R0470/C0100 | Minimum consolidated group solvency capital requirement | Amount of the minimum consolidated group Solvency Capital Requirement as stated in article 230 of Directive 2009/138/EC. This item is applicable to group reporting only. |
| R0500/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) | |
| R0510/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies | |
| R0520/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Institutions for occupational retirement provisions | |
| R0530/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Capital requirement for non–regulated entities carrying out financial activities | |
| R0540/C0100 | Capital requirement for non–controlled participation requirements | |
| R0550/C0100 | Capital requirement for residual undertakings | Amount determined in accordance with Article 336 (1) (d) of Delegated Regulation (EU) 2015/35. |
| R0560/C0100 | SCR for undertakings included via D and A | Amount of the Solvency Capital Requirement for undertakings included under method 2 as defined in Article 233 of Directive 2009/138/EC when the combination of methods is used. |
| R0570/C0100 | Solvency capital requirement |
(c) The information until R0460 is applicable when method 1 as defined in Article 230 of Solvency II Directive is used, either exclusively or in combination with method 2 as defined in Article 233 of Solvency II Directive; (d) When combination method is being used, the information until R0460 is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Solvency II Directive.
| C0010 | Unique number of component |
|
| C0020 | Components description | |
| C0030 | Calculation of the Solvency Capital Requirement | |
| C0060 | Consideration of the future management actions regarding technical provisions and/or deferred taxes |
|
| C0070 | Amount modelled | For each component this cell represents the amount calculated according to the partial internal model. Therefore, the amount calculated with the Standard Formula should be the difference between the amounts disclosed in C0040 and C0060. |
| C0090 | USP |
|
| C0120 | Simplifications | |
| R0110/C0100 | Total of undiversified components | Sum of all components. |
| R0060/C0100 | Diversification | |
| R0160/C0100 | Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be disclosed only during the transitional period. |
| R0200/C0100 | Solvency capital requirement, excluding capital add–ons | Amount of the total diversified SCR before any capital add–on. |
| R0210/C0100 | Capital add–ons already set | |
| R0220/C0100 | Solvency capital requirement | Overall capital requirement including capital add-ons for undertakings under method 1 as defined in Article 230 of Directive 2009/138/EC. It shall include all components of the consolidated SCR, including capital requirements of undertakings from other financial sectors, capital requirement for non-controlled participation requirements and capital requirement for residual undertakings. |
| R0300/C0100 | Amount/Estimate of the overall loss–absorbing capacity of technical provisions | Amount/Estimate of the overall adjustment for loss–absorbing capacity of technical provisions, including the part embedded in the components and the part disclosed as a single component. This amount shall be disclosed as a negative amount. |
| R0310/C0100 | Amount/Estimate of the loss absorbing capacity for deferred taxes | Amount/Estimate of the overall adjustment for loss–absorbing capacity for deferred taxes, including the part embedded in the components and the part disclosed as a single component. This amount shall be disclosed as a negative amount. |
| R0400/C0100 | Capital requirement for duration–based equity risk sub–module | Amount of the capital requirement for duration–based equity risk sub–module. |
| R0410/C0100 | Total amount of notional Solvency Capital Requirements for remaining part | Amount of the notional SCRs of remaining part when the group has RFF. |
| R0420/C0100 | Total amount of Notional Solvency Capital Requirements for ring fenced funds | Amount of the sum of notional SCRs of all ring–fenced funds when the group has RFF (other than those related to business operated in accordance with Article 4 of Directive 2003/41/EC (transitional)). |
| R0430/C0100 | Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | |
| R0440/C0100 | Diversification effects due to RFF nSCR aggregation for article 304 | |
| R0470/C0100 | Minimum consolidated group solvency capital requirement | Amount of the minimum consolidated group Solvency Capital Requirement as stated in article 230 of Directive 2009/138/EC. This item is applicable to group reporting only. |
| R0500/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) | |
| R0510/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies | |
| R0520/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Institutions for occupational retirement provisions | |
| R0530/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Capital requirement for non–regulated entities carrying out financial activities | |
| R0540/C0100 | Capital requirement for non–controlled participation requirements | |
| R0550/C0100 | Capital requirement for residual undertakings | Amount determined in accordance with Article 336 (1) (d) of Delegated Regulation (EU) 2015/35. |
| R0560/C0100 | SCR for undertakings included via D and A | Amount of the Solvency Capital Requirement for undertakings included under method 2 as defined in Article 233 of II Directive 2009/138/EC when the combination of methods is used. |
| R0570/C0100 | Solvency capital requirement |
(e) The information until R0460 is applicable when method 1 as defined in Article 230 of Solvency II Directive is used, either exclusively or in combination with method 2 as defined in Article 233 of Solvency II Directive; (f) When combination method is being used, the information until R0460 is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Solvency II Directive.
| C0010 | Unique number of component | |
| C0020 | Components description | |
| C0030 | Calculation of the Solvency Capital Requirement | |
| R0110/C0100 | Total of undiversified components | Sum of all components. |
| R0060/C0100 | Diversification | |
| R0160/C0100 | Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC | Amount of the capital requirement, calculated according to the rules stated in article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is disclosed only during the transitional period. |
| R0200/C0100 | Solvency capital requirement, excluding capital add–on | Amount of the total diversified SCR before any capital add–on. |
| R0210/C0100 | Capital add–ons already set | |
| R0220/C0100 | Solvency capital requirement | Amount of total SCR calculated using full internal model. |
| R0300/C0100 | Amount/estimate of the overall loss–absorbing capacity of technical provisions | Amount/Estimate of the overall adjustment for loss–absorbing capacity of technical provisions, including the part embedded in each component and the part disclosed as a single component. |
| R0310/C0100 | Amount/estimate of the overall loss–absorbing capacity of deferred taxes | Amount/Estimate of the overall adjustment for loss–absorbing capacity for deferred taxes, including the part embedded in each component and the part disclosed as a single component. |
| R0410/C0100 | Total amount of notional Solvency Capital Requirements for remaining part | Amount of the notional SCRs of remaining part when the group has RFF. |
| R0420/C0100 | Total amount of Notional Solvency Capital Requirements for ring fenced funds | Amount of the sum of notional SCRs of all ring–fenced funds when the group has RFF (other than those related to business operated in accordance with article 4 of Directive 2003/41/EC (transitional)). |
| R0430/C0100 | Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios | Amount of the sum of notional SCRs of all matching adjustment portfolios. |
| R0440/C0100 | Diversification effects due to RFF nSCR aggregation for article 304 | |
| R0470/C0100 | Minimum consolidated group solvency capital requirement | Amount of the minimum consolidated group Solvency Capital Requirement as stated in article 230 of Directive 2009/138/EC. This item is applicable to group reporting only. |
| R0500/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) | |
| R0510/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies | |
| R0520/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Institutions for occupational retirement provisions | |
| R0530/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) — Capital requirement for non–regulated entities carrying out financial activities | |
| R0540/C0100 | Capital requirement for non–controlled participation requirements | |
| R0550/C0100 | Capital requirement for residual undertakings | Amount determined in accordance with Article 336 (1) (d) of Delegated Regulation (EU) 2015/35. |
Cells C0010 to C0080 are related to the identification of the undertaking; Cells C0180 to C0230 are related to criteria of influence; Cells C0240 and C0250 are related to the inclusion in the scope of group supervision; Cell C0260 is related to group solvency calculation.
| C0010 | Country | Identify the ISO 3166–1 alpha–2 code of the country in which the registered head office of each undertaking within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, is located |
| C0020 | Identification code of the undertaking |
|
| C0030 | Type of code of the ID of the undertaking |
|
| C0040 | Legal name of the undertaking | Legal name of the undertaking |
| C0050 | Type of undertaking |
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| C0060 | Legal form | |
| C0070 | Category (mutual/non mutual) |
|
| C0080 | Supervisory Authority | |
| C0180 | % capital share | |
| C0190 | % used for establishment of consolidated accounts | |
| C0200 | % voting rights | |
| C0210 | Other criteria | |
| C0220 | Level of influence |
|
| C0230 | Proportional share used for the group solvency calculation | |
| C0240 | Inclusion in the scope of group supervision — Yes/No |
|
| C0250 | Inclusion in the scope of group supervision — Date of decision if art.214 is applied | Identify the ISO 8601 (yyyy–mm–dd) code of the date where the decision of exclusion has been taken. |
| C0260 | Method used and under method 1, treatment of the undertaking |
|