ITEM

INSTRUCTIONS

Assets

C0010/R0030

Intangible assets

Intangible assets other than goodwill. An identifiable non–monetary asset without physical substance.

C0010/R0040

Deferred tax assets

Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:

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 also includes 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 also includes property under construction other than for own use.

C0010/R0090

Holdings in related undertakings, including participations

Participations as defined in Article 13(20) Directive 2009/138/EC and 212(2) of Directive 2009/138/EC and holdings in related undertakings as defined in Article 212(1), point (b), of Directive 2009/138/EC.

Where parts of the assets regarding participation and related undertakings refer to unit and index linked contracts, those parts shall be disclosed in ‘Assets held for index–linked and unit–linked contracts’ in C0010/R0220.

C0010/R0100

Equities

This is the total amount of equities, listed and unlisted.

C0010/R0110

Equities – listed

Shares representing corporations’ capital, e.g. representing ownership in a corporation, negotiated on a regulated market or on a multilateral trading facility, as specified by Directive 2014/65/EU.

Equities listed shall exclude holdings in related undertakings, including participations.

C0010/R0120

Equities – unlisted

Shares representing corporations’ capital, e.g. representing ownership in a corporation, not negotiated on a regulated market or on a multilateral trading facility, as specified by Directive 2014/65/EU.

Equities unlisted shall exclude holdings in related undertakings, including participations.

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, supranational 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, multilateral development banks as referred to in Article 117(2) of Regulation (EU) No 575/2013 of the European Parliament and of the Council (1), or international organisations as referred to in Article 118 of that Regulation, the regional governments and local authorities listed in Article 1 of Commission Implementing Regulation (EU) 2015/2011 (2), 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’).

C0010/R0170

Collateralised securities

Securities whose value and payments are derived from a portfolio of underlying assets, including 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 Council (3) or an alternative investment fund (‘AIF’) as defined in Article 4(1), point (a), of Directive 2011/61/EU of the European Parliament and of the Council (4).

C0010/R0190

Derivatives

A financial instrument or other contract with all three of the following characteristics:

Solvency II value, only if positive, of the derivative as of the reporting date is reported here (in case of negative value, see C0010/R0790).

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 between R0070 and R0200.

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 specified in Annex I to 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 reinsurance and SPV).

This cell in particular includes all expected payments from reinsurers to the undertaking (or vice versa) which correspond to payments not yet made by the undertaking to policyholders (or by policyholders to the undertaking). All expected payments from reinsurers to the undertaking (or vice versa) corresponding to payments already made by the undertaking to policyholders (or by policyholders to the undertaking) should be included in reinsurance receivables (or reinsurance payables).

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

Amounts for payment by policyholders, insurers and other linked to insurance business that are not included in technical provisions.

It shall include receivables from reinsurance accepted.

C0010/R0370

Reinsurance receivables

This cell includes all expected payments (due and past-due) from reinsurers – linked to reinsurance business – to the undertaking that are not included in reinsurance recoverables.

Those expected payments should not be included in the item "any other assets not elsewhere shown".

This cell in particular should take into account all expected payments from reinsurers to the undertaking and which correspond to payments made by the undertaking to the policyholders.

It also includes all expected payments (due and past-due) from reinsurers in relation to other than insurance events or those that have been agreed between the cedant undertaking and the reinsurer and where the amount of the expected payment is certain.

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 funds called up but not yet paid in.

C0010/R0410

Cash and cash equivalents

Notes and coin in circulation that are commonly used to make payments, and deposits exchangeable for currency on demand at par and which are directly usable for making payments by cheque, draft, giro order, direct debit/credit, or other direct payment facility, without penalty or restriction.

Bank accounts shall not be netted off, thus only positive accounts shall be recognised in this item and bank overdrafts shown within liabilities unless where both legal right of offset and demonstrable intention to settle net exist.

C0010/R0420

Any other assets, not elsewhere shown

This is the amount of any other assets not already elsewhere included within balance sheet items.

C0010/R0500

Total assets

This is the overall total amount of all assets.

Liabilities

C0010/R0510

Technical provisions – non–life

Sum of the technical provisions non–life.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the minimum capital requirement (‘MCR’).

C0010/R0520

Technical provisions – non–life (excluding health)

This is the total amount of technical provisions for non – life business (excluding health).

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR.

C0010/R0530

Technical provisions – non–life (excluding health) – technical provisions calculated as a whole

This is the total amount of technical provisions calculated as whole (replicable/hedgeable portfolio) for non – life business (excluding health).

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR.

C0010/R0540

Technical provisions – non–life (excluding health) – Best estimate

This is the total amount of best estimate of technical provisions for non – life business (excluding health).

Best estimate shall be disclosed gross of reinsurance.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR.

C0010/R0550

Technical provisions – non–life (excluding health) – Risk margin

This is the total amount of risk margin of technical provisions for non – life business (excluding health).

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR.

C0010/R0560

Technical provisions – health (similar to non–life)

This is the total amount of technical provisions for health (similar to non – life).

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR.

C0010/R0570

Technical provisions – health (similar to non – life) – technical provisions calculated as a whole

This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for health (similar to non–life).

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0580

Technical provisions – health(similar to non –life) – Best estimate

This is the total amount of best estimate of technical provisions for health business (similar to non – life).

Best estimate shall be disclosed gross of reinsurance.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0590

Technical provisions – health (similar to non – life) – Risk margin

This is the total amount of risk margin of technical provisions for health business (similar to non – life).

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0600

Technical provisions – life (excluding index–linked and unit–linked)

Sum of the technical provisions life (excluding index–linked and unit–linked).

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0610

Technical provisions – health (similar to life)

This is the total amount of technical provisions for health (similar to life) business.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0620

Technical provisions – health (similar to life) – technical provisions calculated as a whole

This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for health (similar to life) business.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0630

Technical provisions – health (similar to life) – Best estimate

This is the total amount of best estimate of technical provisions for health (similar to life) business.

Best estimate shall be disclosed gross of reinsurance.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0640

Technical provisions – health (similar to life) – Risk margin

This is the total amount of risk margin of technical provisions for health (similar to life) business.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0650

Technical provisions – life (excl. health and index–linked and unit–linked)

This is the total amount of technical provisions for life (excluding health and index – linked and unit – linked) business.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0660

Technical provisions – life (excl. health and index–linked and unit–linked) – technical provisions calculated as a whole

This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for life (excluding health and index – linked and unit – linked) business.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0670

Technical provisions – life (excl. health and index–linked and unit–linked) – Best estimate

This is the total amount of best estimate of technical provisions for life (excluding health and index – linked and unit – linked) business.

Best estimate shall be disclosed gross of reinsurance.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0680

Technical provisions – life (excl. health and index–linked and unit–linked) – Risk margin

This is the total amount of risk margin of technical provisions for life (excluding health and index – linked and unit – linked) business.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0690

Technical provisions – index–linked and unit–linked

This is the total amount of technical provisions for index – linked and unit – linked business.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0700

Technical provisions – index–linked and unit–linked – technical provisions calculated as a whole

This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for index – linked and unit – linked business.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0710

Technical provisions – index–linked and unit–linked – Best estimate

This is the total amount of best estimate of technical provisions for index – linked and unit – linked business.

Best estimate shall be disclosed gross of reinsurance

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0720

Technical provisions – index–linked and unit–linked – Risk margin

This is the total amount of risk margin of technical provisions for index – linked and unit – linked business.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation.

C0010/R0740

Contingent liabilities

A contingent liability is:

The amount of contingent liabilities recognised in the balance sheet should follow the criteria set in Article 11 of Delegated Regulation (EU) 2015/35.

C0010/R0750

Provisions other than technical provisions

Liabilities of uncertain timing or amount, excluding the ones disclosed under ‘Pension benefit obligation’.

The provisions are recognised as liabilities (assuming that a reliable estimate can be made) when they represent obligations and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations.

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 in accordance with 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

A financial instrument or other contract with all three of the following characteristics:

Only derivative liabilities shall be disclosed on this row (i.e. derivatives with negative values as of the reporting date). Derivatives assets shall be disclosed under C0010/R0190.

Undertakings which do not value derivatives in their local GAAP do not need to provide a financial statements value.

C0010/R0800

Debts owed to credit institutions

Debts, including 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. This also includes bank overdrafts.

C0010/R0810

Financial liabilities other than debts owed to credit institutions

Financial liabilities including bonds issued by undertaking (held by credit institutions or not), structured notes issued by the undertaking itself and mortgage and loans due to other entities than credit institutions.

Subordinated liabilities shall not be included here.

C0010/R0820

Insurance and intermediaries payables

Amounts payable to policyholders, insurers and other business linked to insurance that are not included in technical provisions.

Includes amounts payable to (re)insurance intermediaries (e.g. commissions due to intermediaries but not yet paid by the undertaking).

Excludes loans and mortgages due to other insurance companies, if those loans and mortgages only relate to financing and are not linked to insurance business (such loans and mortgages shall be disclosed as financial liabilities).

It shall include payables from reinsurance accepted.

C0010/R0830

Reinsurance payables

Amounts payable to reinsurers (in particular current accounts) other than deposits linked to reinsurance business that are not included in reinsurance recoverables, including payables from the undertaking to reinsurers in relation to other than insurance events.

Includes payables to reinsurers that relate to ceded premiums.

This cell includes all expected payments (due and past-due) from the undertaking to reinsurers that are not included in reinsurance recoverables. These should not be included in the item "any other liabilities not elsewhere shown".

This cell in particular shall take into account all expected payments from the undertaking to reinsurers corresponding to payments made by the policyholders to the undertaking.

It also includes all expected payments (due and past-due) to reinsurers in relation to other than insurance events or those that have been agreed between cedent and reinsurer and where the amount of the expected payment is certain.

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.

ITEM

INSTRUCTIONS

Home country: Non-life insurance and reinsurance obligations

C0010/R0020

Business located in country of establishment:

Gross Written Premium (direct)

Gross premiums written shall comprise all amounts 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.

Amount of taxes or charges levied with premiums shall be excluded from the written premiums. Only for the business where the risk is located in the country of establishment and for direct non-life insurance business.

C0010/R0021

Business located in country of establishment:

Gross Written Premium (proportional reinsurance)

Gross premiums written shall comprise all amounts 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.

Amount of taxes or charges levied with premiums shall be excluded from the written premiums. Only for the business where the risk is located in the country of establishment and for proportional non-life reinsurance business.

C0010/R0022

Business located in country of establishment:

Gross Written Premium (non-proportional reinsurance)

Gross premiums written shall comprise all amounts 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.

Amount of taxes or charges levied with premiums shall be excluded from the written premiums. Only for the business where the risk is located in the country of establishment and for non-proportional non-life reinsurance business.

C0010/R0030

Business located in country of establishment:

Gross Earned Premium (direct)

The sum of gross premiums written minus the change in the gross provision for unearned premiums.

Only for the business where the risk is located in the country of establishment and for direct non-life insurance business.

C0010/R0031

Business located in country of establishment:

Gross Earned Premium (proportional reinsurance)

The sum of gross premiums written minus the change in the gross provision for unearned premiums.

Only for the business where the risk is located in the country of establishment and for proportional non-life reinsurance business.

C0010/R0032

Business located in country of establishment:

Gross Earned Premium (non-proportional reinsurance)

The sum of gross premiums written minus the change in the gross provision for unearned premiums.

Only for the business where the risk is located in the country of establishment and for non-proportional non-life reinsurance business.

C0010/R0040

Business located in country of establishment:

Claims incurred (direct)

Claims incurred in the reporting period as defined in Directive 91/674/EEC of the Council (5), where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts.

Only for the business where the risk is located in the country of establishment and for direct non-life insurance business.

The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0010/R0041

Business located in country of establishment:

Claims incurred (proportional reinsurance)

Claims incurred in the reporting period as laid down in Article 38 of Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts.

Only for the business where the risk is located in the country of establishment and for proportional non-life reinsurance business.

The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0010/R0042

Business located in country of establishment:

Claims incurred (non-proportional reinsurance)

Claims incurred in the reporting period as laid down in Article 38 of Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts.

Only for the business where the risk is located in the country of establishment and for non-proportional non-life reinsurance business.

The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0010/R0050

Business located in country of establishment:

Gross Expenses Incurred (direct)

All technical expenses incurred by the undertaking during the reporting period, on accrual basis.

Only for the business where the risk is located in the country of establishment and for direct non-life insurance business.

C0010/R0051

Business located in country of establishment:

Gross Expenses Incurred (proportional reinsurance)

All technical expenses incurred by the undertaking during the reporting period, on accrual basis.

Only for the business where the risk is located in the country of establishment and for proportional non-life reinsurance business.

C0010/R0052

Business located in country of establishment:

Gross Expenses Incurred (non-proportional reinsurance)

All technical expenses incurred by the undertaking during the reporting period, on accrual basis.

Only for the business where the risk is located in the country of establishment and for non-proportional non-life reinsurance business.

Top 5 countries (by amount of gross premiums written): Non-life insurance and reinsurance obligations

R0010

Country

ISO 3166–1 alpha–2 code of the country in which the risk is situated

C0020/R0020

Business located in the considered country:

Gross Written Premium (direct)

Gross premiums written shall comprise all amounts 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.

Amount of taxes or charges levied with premiums shall be excluded from the written premiums.

Only for the business where the risk is located in the country considered and for direct non-life insurance business.

C0020/R0021

Business located in the considered country:

Gross Written Premium (proportional reinsurance)

Gross premiums written shall comprise all amounts 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.

Amount of taxes or charges levied with premiums shall be excluded from the written premiums.

Only for the business where the risk is located in the country considered and for proportional non-life reinsurance business.

C0020/R0022

Business located in the considered country:

Gross Written Premium (non-proportional reinsurance)

Gross premiums written shall comprise all amounts 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.

Amount of taxes or charges levied with premiums shall be excluded from the written premiums.

Only for business where the risk is located in the country considered and for non-proportional non-life reinsurance business.

C0020/R0030

Business located in the considered country:

Gross Earned Premium (direct)

The sum of gross premiums written minus the change in the gross provision for unearned premiums.

Only for the business where the risk is located in the country considered and for direct non-life insurance business.

C0020/R0031

Business located in the considered country:

Gross Earned Premium (proportional reinsurance)

The sum of gross premiums written minus the change in the gross provision for unearned premiums.

Only for the business where the risk is located in the country considered and for proportional non-life reinsurance business.

C0020/R0032

Business located in the considered country:

Gross Earned Premium (non-proportional reinsurance)

The sum of gross premiums written minus the change in the gross provision for unearned premiums.

Only for the business where the risk is located in the country considered and for non-proportional non-life reinsurance business.

C0020/R0040

Business located in the considered country:

Claims incurred (direct)

Claims incurred in the reporting period as laid down in Article 38 of Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts.

Only for the business where the risk is located in the country considered and for direct non-life insurance business.

The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0020/R0041

Business located in the considered country:

Claims incurred (proportional reinsurance)

Claims incurred in the reporting period as laid down in Article 38 of Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts.

Only for the business where the risk is located in the country considered and for proportional non-life reinsurance business.

The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0020/R0042

Business located in the considered country:

Claims incurred (non-proportional reinsurance)

Claims incurred in the reporting period as laid down in Article 38 of Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts.

Only for the business where the risk is located in the country considered and for non-proportional non-life reinsurance business.

The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0020/R0050

Business located in the considered country:

Gross Expenses Incurred (direct)

All technical expenses incurred by the undertaking during the reporting period, on accrual basis.

Only for the business where the risk is located in the country considered and for direct non-life insurance business.

C0020/R0051

Business located in the considered country:

Gross Expenses Incurred (proportional reinsurance)

All technical expenses incurred by the undertaking during the reporting period, on accrual basis.

Only for the business where the risk is located in the country considered and for proportional non-life reinsurance business.

C0020/R0052

Business located in the considered country:

Gross Expenses Incurred (non-proportional reinsurance)

All technical expenses incurred by the undertaking during the reporting period, on accrual basis.

Only for the business where the risk is located in the country considered and for non-proportional non-life reinsurance business.

Home country: Life insurance and reinsurance obligations

C0030/R1020

Business located in country of establishment:

Gross Written Premium

Gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, regardless of whether such amounts relate in whole or in part to a later financial year.

Amount of taxes or charges levied with premiums shall be excluded from the written premiums.

Only for the business where the risk is located in the country of establishment and for life insurance business (direct and reinsurance).

C0030/R1030

Business located in country of establishment:

Gross Earned Premium

The sum of gross premiums written minus the change in the gross provision for unearned premiums.

Only for the business where the risk is located in the country of establishment and for life insurance business (direct and reinsurance).

C0030/R1040

Business located in country of establishment:

Claims incurred

Claims incurred in the reporting period as laid down in Article 38 of Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts.

Only for the business where the risk is located in the country of establishment and for life insurance business (direct and reinsurance).

The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0030/R1050

Business located in country of establishment:

Gross Expenses Incurred

All technical expenses incurred by the undertaking during the reporting period, on accrual basis.

Only for the business where the risk is located in the country of establishment and for life insurance business (direct and reinsurance).

Top 5 countries (by amount of gross premiums written): Life insurance and reinsurance obligations

R1010

Country

ISO 3166–1 alpha–2 code of the country in which the risk is situated

C0040/R1020

Business located in the considered country:

Gross Written Premium

Gross premiums written shall comprise all amounts 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.

Amount of taxes or charges levied with premiums shall be excluded from the written premiums.

Only for the business where the risk is located in the country considered and for life insurance business (direct and reinsurance).

C0040/R1030

Business located in the considered country:

Gross Earned Premium

The sum of gross premiums written minus the change in the gross provision for unearned premiums.

Only for the business where the risk is located in the country considered and for life insurance business (direct and reinsurance).

C0040/R1040

Business located in the considered country:

Claims incurred

Claims incurred in the reporting period as defined in Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts.

Only for the business where the risk is located in the country considered and for life insurance business (direct and reinsurance).

The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0040/R1050

Business located in the considered country:

Gross Expenses Incurred

All technical expenses incurred by the undertaking during the reporting period, on accrual basis.

Only for the business where the risk is located in the country considered and for life insurance business (direct and reinsurance).

ITEM

INSTRUCTIONS

Non–life insurance and reinsurance obligations

C0010 to C0120/R0110

Premiums written – Gross – Direct Business

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. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.

C0010 to C0120/R0120

Premiums written – Gross – Proportional reinsurance accepted

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. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.

C0130 to C0160/R0130

Premiums written – Gross – Non proportional reinsurance accepted

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. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.

C0010 to C0160/R0140

Premiums written – Reinsurers’ share

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. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.

C0010 to C0160/R0200

Premiums written – net

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

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

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

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

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

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

Claims incurred in the reporting period as referred to in Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used) related to insurance contracts arising from direct business.

This shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0010 to C0120/R0320

Claims incurred Gross – Proportional reinsurance accepted

Claims incurred in the reporting period as referred to in Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used) related to insurance contracts arising from the gross proportional reinsurance accepted.

This shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0130 to C0160/R0330

Claims incurred – Gross – Non proportional reinsurance accepted

Claims incurred in the reporting period as referred to in Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used) related to insurance contracts arising from the gross non proportional reinsurance accepted.

This shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0010 to C0160/R0340

Claims incurred – Reinsurers’ share

Claims incurred in the reporting period as referred to in Directive 91/674/EEC, where applicable: it is the reinsurer’s share in the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used).

This shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0010 to C0160/R0400

Claims incurred – Net

Claims incurred in the reporting period as referred to in Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used) related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.

This shall exclude claims management expenses and the movement in provisions in claims management expenses.

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

Balance – other technical expenses/income

Net technical expenses/income not covered by above mentioned expenses/income and reduced by the amount ceded to reinsurance undertakings. Other technical expenses/income are not split by lines of business.

Shall not include change in other technical provisions and non–technical expenses/income such as tax, interest expenses, losses on disposals, etc.

The amount of net technical expenses/income shall be reported negative if the amount of technical income is larger than the amount of technical expenses.

C0200/R1300

Total expenses

Amount of all technical expenses

Life insurance and reinsurance obligations

C0210 to C0280/R1410

Premiums written – Gross

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. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.

It includes both direct and reinsurance business.

C0210 to C0280/R1420

Premiums written – Reinsurers’ share

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. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.

C0210 to C0280/R1500

Premiums written – net

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

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

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

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

Claims incurred in the reporting period as referred to in Directive 91/674/EEC: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used), related to insurance contracts arising from the direct and reinsurance business.

This shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0210 to C0280/R1620

Claims incurred – Reinsurers’ share

Claims incurred in the reporting period as referred to in Directive 91/674/EEC: it is the reinsurer’s share in the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used).

This shall exclude claims management expenses and the movement in provisions in claims management expenses.

C0210 to C0280/R1700

Claims incurred – Net

Claims incurred in the reporting period as referred to in Directive 91/674/EEC: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year, related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.

This shall exclude claims management expenses and the movement in provisions in claims management expenses.

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

Balance – other technical expenses/income

Net technical expenses/income not covered by above mentioned expenses/income and and reduced by the amount ceded to reinsurance undertakings. Other technical expenses/income are not split by lines of business.

Should not include change in other technical provisions and non–technical expenses/income such as tax, interest expenses, losses on disposals, etc.

The amount of net technical expenses/income shall be reported negative if the amount of technical income is larger than the amount of technical expenses.

C0300/R2600

Total expenses

Amount of all technical expenses.

C0210 to C0280/R2700

Total amount of surrenders

This amount represents the total amount of surrenders occurred during the year.

This amount is also disclosed under claims incurred (item R1610).

ITEM

INSTRUCTIONS

Technical provisions calculated as a whole

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 specified 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 calculated 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 specified 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 calculated 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 calculated 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.

Technical provisions calculated as a sum of best estimate and risk margin

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 in accordance with Article 77(2) of Directive 2009/138/EC) per each line of business, as specified 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 in accordance with 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 in accordance with 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 laid down in Article 81 of Directive 2009/138/EC, including ceded intra group reinsurance, per each line of business, as specified 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 referred to in Article 77(3) of Directive 2009/138/EC, per each line of business, as specified 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.

Technical provisions – Total

C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0200

Technical Provisions – Total

Total amount of Technical Provisions for each line of business, as specified 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 (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 (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

Technical provisions calculated as a whole

C0020 to C0170/R0010

Technical provisions calculated as a whole

The amount of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted business.

This amount shall be gross of any recoverable from reinsurance contract/SPV and Finite Re related to this business.

C0180/R0010

Technical provisions calculated as a whole – Total Non–Life obligation

The total amount of technical provisions calculated as a whole regarding direct and accepted business.

This amount shall be gross of any recoverable from reinsurance contract/SPV and Finite Re related to this business.

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 calculated 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 claculated 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.

Technical provisions calculated as a sum of a best estimate and a risk margin – Best estimate

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)).

Technical provisions – Total

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

Disclose the standard used by the undertakings for disclosing of claims development. One of the options from the following closed list shall be used:

C0010 to C0110/R0100 to R0250

Gross Claims Paid (non–cumulative) –Triangle

The Gross Claims Paid, net of salvage and subrogation, excluding expenses, in a triangle showing the developments of the gross claims payment already made: for each of the accident/underwriting years from N–9 (and prior) and all previous reporting periods to – including – N (last reporting year) report the payments already made corresponding at each development year (which is the delay between the accident/underwriting date and the payment date).

The data are in absolute amount, non–cumulative and undiscounted.

C0170/R0100 to R0260

Gross Claims Paid (non-cumulative) – In current year

Total ‘Current year’ reflects the last diagonal (all data referred to last reporting year) from R0100 to R0250.

R0260 is the total of R0100 to R0250.

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

Triangles of undiscounted best estimate of claims provisions, gross of reinsurance for each of the accident/underwriting years from N–9 (and prior) and all previous reporting periods to – including – N (last reporting year). The best estimate for claims provision relates to claims events occurred before or at the valuation date, whether the claims arising from these events have been reported or not.

The data are in absolute amount, non–cumulative and undiscounted, net of salvage and subrogation and excluding any expenses as well as any future premiums.

C0360/R0100 to R0260

Gross Best Estimate Claims Provisions – Year end (discounted data)

Total ‘Year end’ reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0100 to R0250.

R0260 is the total of R0100 to R0250.

ITEM

INSTRUCTIONS

C0010/R0010

Amount with Long Term Guarantee 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

Amount of the adjustment to the gross technical provisions due to the application of the transitional on technical provisions.

It shall be the difference between the technical provisions without transitional deduction on technical provisions and the technical provisions with LTG and transitional measures.

C0050/R0010

Impact of transitional on interest rate – Technical provisions

Amount of the adjustment to the gross technical provisions due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.

It shall be the difference between the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the technical provisions without transitional on technical provisions.

C0070/R0010

Impact of volatility adjustment set to zero – Technical provisions

Amount of the adjustment to the gross technical provisions due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.

It shall be the difference between the technical provisions without volatility adjustment and without other transitional measures and the technical provisions without transitional adjustment to the relevant risk free interest rate term structure.

C0090/R0010

Impact of matching adjustment set to zero – Technical Provisions

Amount of the adjustment to the gross technical provisions due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.

It shall be the difference between the technical provisions without matching adjustment and without all the other transitional measures and the technical provisions without volatility adjustment and without other transitional measures.

C0010/R0020

Amount with Long Term Guarantee 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

Amount of the adjustment to the Basic own funds due to the application of the transitional deduction to technical provisions.

It shall be the difference between the basic own funds calculated considering technical provisions without transitional deduction to technical provisions and the basic own fundes calculated considering technical provisions with long term guarantee (‘LTG’) and transitional measures.

C0050/R0020

Impact of transitional on interest rate – Basic own funds

Amount of the adjustment to the basic own funds due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.

It shall be the difference between the basic own funds calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the basic own funds calculated with the technical provisions without transitional on technical provisions.

C0070/R0020

Impact of volatility adjustment set to zero – Basic own funds

Amount of the adjustment to the Basic own funds due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.

It shall be the difference between the basic own funds considering technical provisions without volatility adjustment and without other transitional measures and the basic own funds considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.

C0090/R0020

Impact of matching adjustment set to zero – Basic own funds

Amount of the adjustment to the basic own funds due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.

It shall be the difference between the basic own funds considering technical provisions without matching adjustment and without all the other transitional measures and the basic own funds considering technical provisions without volatility adjustment and without other transitional measures.

C0010/R0050

Amount with Long Term Guarantee measures and transitionals – Eligible own funds to meet Solvency Capital Requirement

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 Solvency Capital Requirement

Amount of the adjustment to the eligible own funds to meet SCR due to the application of the transitional deduction to technical provisions.

It shall be the difference between the eligible own funds to meet SCR calculated considering technical provisions without transitional deduction to technical provisions and the eligible own funds to meet the SCR calculated considering technical provisions with LTG and transitional measures.

C0050/R0050

Impact of transitional on interest rate – Eligible own funds to meet Solvency Capital Requirement

Amount of the adjustment to the eligible own funds to meet SCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.

It shall be the difference between the eligible own funds to meet SCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet SCR calculated considering the technical provisions without transitional on technical provisions.

C0070/R0050

Impact of volatility adjustment set to zero – Eligible own funds to meet Solvency Capital Requirement

Amount of the adjustment to the eligible own funds to meet SCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.

It shall be the difference between the eligible own funds to meet SCR considering technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet SCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.

C0090/R0050

Impact of matching adjustment set to zero – Eligible own funds to meet Solvency Capital Requirement

Amount of the adjustment to the eligible own funds to meet SCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.

It shall be the difference between the eligible own funds to meet SCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and eligible own funds to meet SCR considering technical provisions without volatility adjustment and without other transitional measures.

C0010/R0090

Amount with Long Term Guarantee measures and transitionals – Solvency Capital Requirement

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 – Solvency Capital Requirement

Amount of the adjustment to the SCR due to the application of the transitional deduction to technical provisions.

It shall be the difference between the SCR calculated considering technical provisions without transitional deduction to technical provisions and the SCR calculatedconsidering technical provisions with LTG and transitional measures.

C0050/R0090

Impact of transitional on interest rate – Solvency Capital Requirement

Amount of the adjustment to the SCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.

It shall be the difference between the SCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the SCR calculated with the technical provisions without transitional on technical provisions.

C0070/R0090

Impact of volatility adjustment set to zero – Solvency Capital Requirement

Amount of the adjustment to the SCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.

It shall be the difference between the SCR considering technical provisions without volatility adjustment and without other transitional measures and the SCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.

C0090/R0090

Impact of matching adjustment set to zero – Solvency Capital Requirement

Amount of the adjustment to the SCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.

It shall be the difference between the SCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the SCR considering technical provisions without volatility adjustment and without other transitional measures.

C0010/R0100

Amount with Long Term Guarantee measures and transitionals – Eligible own funds to meet Minimum Capital Requirement

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 Minimum Capital Requirement

Amount of the adjustment to the eligible own funds to meet MCR due to the application of the transitional deduction to technical provisions.

It shall be the difference between the eligible own funds to meet MCR calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.

C0050/R0100

Impact of transitional on interest rate – Eligible own funds to meet Minimum Capital Requirement

Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.

It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet MCR calculated with the technical provisions without transitional on technical provisions.

C0070/R0100

Impact of volatility adjustment set to zero – Eligible own funds to meet Minimum Capital Requirement

Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero

It shall be the difference between the eligible own funds to meet MCR considering technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet MCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.

C0090/R0100

Impact of matching adjustment set to zero – Eligible own funds to meet Minimum Capital Requirement

Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.

It shall be the difference between the eligible own funds to meet MCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet MCR considering technical provisions without volatility adjustment and without other transitional measures.

C0010/R0110

Amount with Long Term Guarantee 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

Amount of the adjustment to the MCR due to the application of the transitional deduction to technical provisions.

It shall be the difference between the MCR calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures.

C0050/R0110

Impact of transitional on interest rate – Minimum Capital Requirement

Amount of the adjustment to the MCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.

It shall be the difference between the MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and MCR calculated with the technical provisions without transitional on technical provisions.

C0070/R0110

Impact of volatility adjustment set to zero – Minimum Capital Requirement

Amount of the adjustment to the MCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.

It shall be the difference between the MCR considering technical provisions without volatility adjustment and without other transitional measures and the MCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.

C0090/R0110

Impact of matching adjustment set to zero – Minimum Capital Requirement

Amount of the adjustment to the MCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.

It shall be the difference between the MCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the MCR considering technical provisions without volatility adjustment and without other transitional measures.

ITEM

INSTRUCTIONS

Basic own funds before deduction for participations in other financial sector as laid down in Article 68 of Delegated Regulation (EU) 2015/35

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 Directive 2009/138/EC.

R0070/C0020

Surplus funds – tier 1 unrestricted

These are the surplus funds that fall under Article 91(2) of 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 as referred to in 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 as referred to in 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. Net deferred taxes should appear if there is an excess of deferred tax assets over the deferred tax liabilities. If the deferred tax liabilities are higher than the deferred tax assets, then the net deferred tax assets should be equal to 0.

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.

Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds

R0220/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

This is the total amount of own funds items from financial statements that are not represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds.

These own fund items are either:

Subordinated liabilities which do not count as basic own funds shall not be disclosed here, but on the balance sheet (template S.02.01) as subordinated liabilities that do not count as basic own funds.

Deductions

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 1 unrestricted 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.

Total basic own funds after deductions

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.

Ancillary own funds

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 point (2) of 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 point (2) of 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 point (2) of 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 point (2) of 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 point (2) of 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 point (3) of 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 point (3) of 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 point (3) of 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 point (3) of Directive 2009/138/EC.

R0370/C0040

Supplementary members calls – other than under first subparagraph of Article 96 point (3) of 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 point (3) of Directive 2009/138/EC that meet the criteria for Tier 2.

R0370/C0050

Supplementary members calls – other than under first subparagraph of Article 96 point (3) of 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 point (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.

Available and eligible own funds

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.

Reconciliation Reserve

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.

As soon as a dividend is foreseeable it is considered in full in the quarterly reporting. As soon as a dividend is foreseeable, the full amount of dividend shall be included in the quarterly reporting at one time, which means that it shall not be added incrementally from quarter to quarter.

A dividend is foreseeable when the payment becomes likely considering the dividend payment history of the company, the business development throughout the year, the reference date of the assessment and, where appropriate, other relevant circumstances.

The dividend shall be reported as foreseeable until it has been approved at the annual general meeting (not until it has been paid).

R0730/C0060

Other basic own fund items

These are the basic own fund items included in Article 69, points (a)(i) to (v), of Delegated Regulation (EU) 2015/35, and Articles 72(a) and 76(a) of that Regulation, as well as those basic own fund items approved by the supervisory authority in accordance with Article 79 of that Regulation.

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 laid down 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 gross of reinsurance and taxes (i.e. without considering their impact) 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 gross of reinsurance and taxes (i.e. without considering their impact) 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.

ITEM

INSTRUCTIONS

R0010–R0050/C0110

Gross solvency capital requirement

Amount of the gross capital charge for each risk module, as calculated using the standard formula.

The difference between the net and the gross SCR is the consideration of the future discretionary benefits as laid down in Article 206 of Delegated Regulation (EU) 2015/35.

This amount shall fully consider diversification effects as laid down in Article 304 of Directive 2009/138/EC, where applicable.

These cells include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level.

R0060/C0110

Gross solvency capital requirement – Diversification

Amount of the diversification effects between Basic SCR of gross risk modules, including diversification within each risk module, due to the application of the correlation matrix defined in Annex IV of Directive 2009/138/EC.

This amount should be disclosed as a negative value.

R0070/C0110

Gross solvency capital requirement – Intangible assets risk

The future discretionary benefits referred to in Article 205 of Delegated Regulation (EU) 2015/35 for intangible assets risk is zero under standard formula.

R0100/C0110

Gross solvency capital requirement – Basic Solvency Capital Requirement

Amount of the basic solvency capital requirements, before the consideration of future discretionary benefits in accordance with Article 205 of Delegated Regulation (EU) 2015/35, as calculated using the standard formula.

This amount shall fully consider the diversification effects referred to in Article 304 of Directive 2009/138/EC.

This cell includes the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level.

This amount shall be calculated as a sum of the gross capital charges for each risk module within the standard formula, including adjustment for diversification effect within standard formula

R0030/C0090

USP – Life underwriting risk

Identifies which undertaking specific parameters have been used in each risk module. One of the options on the following closed list should be used:

R0040/C0090

USP – Health underwriting risk

Identifies which undertaking specific parameters have been used in each risk module. At least one of the options on the following closed list shall be used:

If more than one specific parameter is used, report them separated by comas.

R0050/C0090

USP – Non life underwriting risk

Identifies which undertaking specific parameters have been used in each risk module. At least one of the options on the following closed list should be used:

R0010, R0030, R0040, R0050/C0120

Simplifications

Identifies the risk sub–modules of each risk module for which a simplified calculation method has been used.

If simplified calculation methods for more than one risk sub–module have been used within one risk module, report them separated by comas.

Calculation of Solvency Capital Requirement

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 in accordance with the standard formula. This amount should be disclosed as a negative value.

R0150/C0100

Loss–absorbing capacity of deferred taxes

Amount of the adjustment for loss–absorbing capacity of deferred taxes calculated in accordance with the standard formula.

This amount should be disclosed as a negative value.

R0160/C0100

Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC

Amount of the capital requirement, calculated in accordance with 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

Amount of capital add–on set by the NSA at the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.

During the transitional phase, this item shall only be disclosed if the Member State decided it to be compulsory in accordance with Article 51(2) of Directive 2009/138/EC. Otherwise, the amount of the capital add–on should be split among the nSCR of the risk modules. The precise procedure should be previously agreed with the NSA.

R0211/C0100

of which, capital add–ons already set – Article 37(1) Type a

Amount of capital add–on set by the NSA by the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.

R0212/C0100

of which, capital add–ons already set – Article 37(1) Type b

Amount of capital add–on set by the NSA by the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.

R0213/C0100

of which, capital add–ons already set – Article 37(1) Type c

Amount of capital add–on set by the NSA by the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.

R0214/C0100

of which, capital add–ons already set – Article 37(1) Type d

Amount of capital add–on that set by the NSA by the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.

R0220/C0100

Solvency capital requirement

Amount of the Solvency Capital Requirement.

Other information on SCR

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

Amount of the adjustment for a diversification effect between ring–fenced funds (‘RFF’) under Article 304 of Directive 2009/138/EC and the remaining part.

It shall be equal to the difference between the sum of the nSCR for each RFF/matching adjustment portfolio (‘MAP’)/remaining part (‘RP’) and the total SCR.

Approach to tax rate

R0590/C0109

Approach based on average tax rate

One of the options in the following closed list shall be used:

See EIOPA Guidelines on loss-absorbing capacity of technical provisions and deferred taxes (EIOPA-BoS-14/177) (6)

Calculation of adjustment for loss-absorbing capacity of deferred taxes

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

ITEM

INSTRUCTIONS

C0010/R0020

Total diversification

Amount of the diversification effects between risk modules.

This amount shall be reported as a negative value.

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0030

Total diversified risk before tax

Diversified capital charges before tax.

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0040

Total diversified risk after tax

Diversified capital charges after tax.

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0070

Total market & credit risk

Same as S.26.08.01 C0010/R0070

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0080

Market & Credit risk – diversified

Same as S.26.08.01 C0010/R0080

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0190

Credit event risk not covered in market & credit risk

Same as S.26.08.01 C0010/R0190

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0200

Credit event risk not covered in market & credit risk – diversified

Same as S.26.08.01 C0010/R0200

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0270

Total Business risk

Same as S.26.08.01 C0010/R0270

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0280

Total Business risk – diversified

Same as S.26.08.01 C0010/R0280

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0310

Total Net Non-life underwriting risk

Same as S.26.08.01 C0010/R0310

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0320

Total Net Non-life underwriting risk – diversified

Same as S.26.08.01 C0010/R0320

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0400

Total Life & Health underwriting risk

Same as S.26.08.01 C0010/R0400

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0410

Total Life & Health underwriting risk – diversified

Same as S.26.08.01 C0010/R0410

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0480

Total Operational risk

Same as S.26.08.01 C0010/R0480

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0490

Total Operational risk – diversified

Same as S.26.08.01 C0010/R0490

This is part of the minimum dataset that shall be publicly disclosed.

C0010/R0500

Other risk

Same as S.26.08.01 C0010/R0500

This is part of the minimum dataset that shall be publicly disclosed.

C0070/R0020 to R0080, R0190 to R0200, R0270, R0280, R0310, R0320, R0400, R0410, R0510, R0520, R0530

Amount modelled

For each component this cell represents the amount calculated in accordance with the partial internal model.

This column is not relevant for full internal model.

C0090/R0020 to R0080, R0190 to R0200, R0270, R0280, R0310, R0320, R0400, R0410, R0510, R0520, R0530

USP

For those components calculated in accordance with the standard formula where undertaking specific parameters have been applied, one of the following options shall be used:

For life underwriting risk:

For health underwriting risk:

For non–life underwriting risk:

In any case, if more than one specific parameter is used, report them separated by comas.

This column is not relevant for full internal model.

C0120/R0020 to R0080, R0190 to R0200, R0270, R0280, R0310, R0320, R0400, R0410, R0510, R0520, R0530

Simplifications

For those components calculated in accordance with the standard formula where simplifications have been applied, the risk sub–modules of each risk module for which a simplified calculation method has been used should be identified.

If simplified calculation methods for more than one risk sub–module have been used within one risk module, report them separated by comas.

This column is not relevant for full internal model.

R0110/C0100

Total undiversified components

Sum of all components.

R0060/C0100

Diversification

The total amount of the diversification among components reported in C0030.

This amount does not include diversification effects inside each component, which shall be embedded in the values reported in C0030.

This amount should be reported as negative value.

R0120/C0100

Adjustment due to RFF/MAP nSCR aggregation

When applicable, adjustment to correct the bias on SCR calculation due to aggregation of RFF/MAP nSCR at risk module level.

Applicable only for partial internal models.

R0160/C0100

Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/EC

Amount of the capital requirement, calculated in accordance with the rules stated in Art. 17 of Directive 2003/41/EC, for ring-fenced funds relating to pension business operated under Art. 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be reported 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

Amount of capital add–on that had been set at the reporting reference date. It doesnot include capital add–ons set between that date and the submission of the data to the supervisory authority.

R0211/C0100

of which, capital add-ons already set – Article 37(1) of Directive 2009/138/EC – Type (a)

Amount of type (a) capital add-on calculated in accordance with Article 37(1) of Directive 2009/138/EC and that had been set at the reporting reference date. It does not include capital add-ons set between that date and the submission of the data to the supervisory authority.

R0212/C0100

of which, capital add-ons already set – Article 37(1) of Directive 2009/138/EC – Type (b)

Amount of type (b) capital add-on that has been calculated in accordance with Article 37(1) of Directive 2009/138/EC and that had been set at the reporting reference date. It does not include capital add-ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.

R0213/C0100

of which, capital add-ons already set – Article 37(1) of Directive 2009/138/EC – Type c

Amount of type (c) capital add-on calculated in accordance with Article 37(1) of Directive 2009/138/EC and that had been set at the reporting reference date. It shall not include capital add-ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.

R0214/C0100

of which, capital add-ons already set – Article 37(1) of Directive 2009/138/EC – Type (d)

Amount of type (d) capital add-on that has been calculated in accordance with Article 37(1) of Directive 2009/138/EC and that had been set at the reporting reference date. It shall not include capital add-ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.

R0220/C0100

Solvency Capital Requirement

Overall capital requirement including capital add-ons

Other information on SCR

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 reported as a single component. This amount shall be reported as a negative amount.

R0310/C0100

Amount/estimate of the loss absorbing capacity for deferred taxes

Amount/Estimate of the overall adjustment for deferred taxes, including the part embedded in the components and the part reported as a single component. This amount shall be reported 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.

Applicable only for partial internal models.

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

This item does not have to be reported when reporting SCR calculation at RFF or matching adjustment portfolio level.

R0440/C0100

Diversification effects due to RFF nSCR aggregation for Article 304

Amount of the adjustment for a diversification effect between ring fenced funds under Article 304 of Directive 2009/138/EC and the remaining part where applicable.

It shall be equal to the difference between the sum of the nSCR for each RFF/MAP/RP and the SCR reported in R0200/C0100.

R0450/C0100

Method used to calculate the adjustment due to RFF nSCR aggregation

Method used to calculate the adjustment due to RFF nSCR aggregation. One of the following option shall be used:

When the undertaking has no RFF (or have only RFF under Article 304 of Directive 2009/138/EC) it shall select option 4.

Applicable only for partial internal models.

R0460/C0100

Net future discretionary benefits

Amount of technical provisions without risk margin in relation to future discretionary benefits net of reinsurance.

Approach to tax rate if calculated under the standard formula

R0590/C0109

Approach based on average tax rate

One of the options in the following closed list shall be used:

Calculation of adjustment for loss-absorbing capacity of deferred taxes if calculated under the standard formula

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 shall be the same as the value in the cell R0310/C0100 in S.25.05.01.

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/estimate 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/estimate 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

Maximum 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.

ITEM

INSTRUCTIONS

C0010/R0010

Linear formula component for non–life insurance and reinsurance obligations – MCRNL Result

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

C0040/R0200

Linear formula component for life insurance and reinsurance obligations – MCRL Result

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

These are the technical provisions without a risk margin for all other 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.

Annuities related to non–life contracts should be disclosed here.

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.

ITEM

INSTRUCTIONS

C0010/R0010

Linear Formula component for non–life insurance and reinsurance obligations – MCR(NL,NL) result – non–life activities

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(NL,L) result – life activities

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

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. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

C0070/R0200

Linear Formula component for life insurance and reinsurance obligations MCR(L,NL) Result

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(L,L) Result

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) and 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) and 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.