Official Journal L 120/2023

5.5.2023

Official Journal of the European Union

L 120/1

COMMISSION IMPLEMENTING REGULATION (EU) 2023/894

of 4 April 2023

laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Directive 2009/138/EC of 25 November 2009 of the European Parliament and of the Council on the taking up and pursuit of the business of Insurance and Reinsurance (Solvency II) (1), and in particular Article 35(10), third subparagraph, Article 244(6), third subparagraph, and Article 245(6), second subparagraph, thereof,

Whereas:

(1)

Information received through reporting is essential for risk based supervision and policyholder protection. To this end, supervisors need to receive meaningful data within reasonable timelines. In order to ensure that the reporting requirements stay up to date and reflect emerging risks and evolving practices, it is necessary to substantially revise reporting templates provided by Implementing Regulation (EU) 2015/2450. This requires changes to numerous templates, the addition of new templates and the removal of obsolete ones. Given the extent of the changes, it is appropriate to repeal Implementing Regulation (EU) 2015/2450.

(2)

Cross border business is not intrinsically riskier but it adds another layer of complexity. Effective supervision should ensure that all policyholders and beneficiaries receive equal treatment regardless of their nationality or place of residence. With a view to facilitating the achievement of this objective the existing cross-border templates are replaced by new reporting templates that consolidate the information requirement which captures information on premiums, claims and expenses by both location of underwriting and location of risk.

(3)

It is also necessary to establish a certain minimum legal requirement as regards the extent of the information on climate change related risks reported to supervisory authorities. Undertakings should provide an overview on their respective share of investments exposed to climate change-related transition and physical risk to supervisory authorities.

(4)

There is a lack of granularity regarding the information for non-life products, which is detrimental for policyholder protection. Therefore, supervisors should have clear information on product level category. To this end, a new template on non-life obligation analysis is introduced for reporting by line of business with a few exceptions reported by product categories.

(5)	As insurance or reinsurance undertakings may increasingly underwrite cyber risk, supervisors should incorporate considerations on this emerging risk in their supervisory activities. In order to facilitate such activities, a new reporting template on cyber underwriting risk is included.

(6)

As part of the supervisory review process, it is important for supervisory authorities to be able to monitor the adequacy of internal models. Partial and full internal models allow to capture the individual risk of a company better and Directive 2009/138/EC allows insurance and reinsurance undertakings to use them for determining capital requirements without limitations stemming from the standard formula. However, assessments based on non-standardized information make supervision more difficult. Supervisory authorities should therefore benefit from new templates and clarified instructions, which support sensible data production.

(7)	Reporting requirements should not be excessively burdensome for undertakings. To that end, it is necessary to specify how several reporting requirements apply in a proportionate way without jeopardizing the quality of data to be provided by the undertakings.

(8)

Captive insurance undertakings and captive reinsurance undertakings which only cover risks associated with the industrial or commercial group to which they belong, present a particular risk profile that should be taken into account when defining reporting requirements. Captive insurance undertakings and captive reinsurance undertakings should therefore be able to benefit from specific risk-based reporting arrangements.

(9)

The provisions of this Regulation are closely linked to each other, since they all deal with the submission of information from insurance and reinsurance undertakings and groups to the supervisory authorities. To ensure coherence between those provisions, which should enter into force at the same time, to facilitate a comprehensive understanding of those provisions and to ensure easy access to them by persons subject to the reporting obligations, including investors not established in the Union, it is desirable to include all the implementing technical standards required by Article 35(10), Article 244(6) and Article 245(6) of Directive 2009/138/EC in a single Regulation.

(10)	This Regulation is based on the draft implementing technical standards submitted to the Commission by the European Insurance and Occupational Pensions Authority.

(11)

The European Insurance and Occupational Pensions Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Insurance and Reinsurance Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council (2).

(12)	Undertakings should be given sufficient time to implement the updated reporting requirements. The date of application of this Regulation should therefore be deferred,

HAS ADOPTED THIS REGULATION:

CHAPTER I

TEMPLATES FOR SUPERVISORY REPORTING

Article 1

Supervisory reporting formats

Insurance and reinsurance undertakings, captive insurance and captive reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit the information in accordance with this Regulation in the data exchange formats and representations determined by the supervisory authorities or by the group supervisor and in accordance with the following specifications:

(a)	data points with the data type ‘monetary’ shall be expressed in units with no decimals, with the exception of the information referred to in templates S.06.02, S.08.01 and S.11.01 of Annex I and III to this Implementing Regulation which shall be expressed in units with two decimals;

(b)	data points with the data type ‘percentage’ shall be expressed as per unit with four decimals;

(c)	data points with the data type ‘integer’ shall be expressed in units with no decimals;

(d)

all data points shall be expressed as positive values except in the following cases:

(i)	the data points are of an opposite nature from the natural amount of the item;

(ii)	the nature of the data point allows for positive and negative values to be reported;

(iii)

a different reporting format is required by the instructions set out in the Annex concerned.

Article 2

Reporting currency

1. Unless otherwise required by the supervisory authority for the purposes of this Implementing Regulation, reporting currency, shall be the following currency:

(a)	for individual reporting, the currency used for the preparation of the insurance or reinsurance undertaking’s financial statements;

(b)	for group reporting, the currency used for the preparation of the consolidated financial statements.

2. Data points with the data type ‘monetary’ shall be reported in the reporting currency, which requires the conversion of any other currency into the reporting currency unless otherwise provided for in Annex II and III of this Implementing Regulation.

3. When expressing the value of any asset or liability denominated in another currency than the reporting currency, insurance and reinsurance undertakings, captive insurance and captive reinsurance undertakings, participating undertakings, insurance holding companies and mixed financial holding companies shall convert the value into the reporting currency as if the conversion had taken place at the closing rate of the last day for which the appropriate rate was available in the reporting period to which the asset or liability relates.

4. When expressing the value of any income or expense, insurance and reinsurance undertakings, captive insurance and captive reinsurance undertakings, participating undertakings, insurance holding companies and mixed financial holding companies shall convert that value into the reporting currency using the same basis of conversion as that used for accounting purposes.

5. When expressing the values of historical data denominated in a currency other than the reporting currency, such values related to previous reporting periods shall be converted into the reporting currency based on the closing rate on the last day of the period being reported for which the conversion rate is available.

6. Unless otherwise required by the supervisory authority, the conversion into the reporting currency shall be calculated by applying the exchange rate from the same source as the one used for the insurance or reinsurance undertaking’s financial statements in the case of individual reporting, or the same source used for the consolidated financial statements in the case of group reporting

Article 3

Re-submission of information

They shall re-submit as soon as practicable the information reported using the templates referred to in this Implementing Regulation where:

(a)	the information originally reported has materially changed in relation to the same reporting period after the submission of that information to the supervisory authorities or to the group supervisor; or

(b)	the supervisory authorities or the group supervisor request it due to material data quality issues.

Article 4

Risk-based reporting thresholds

1. Insurance and reinsurance undertakings, captive insurance and captive reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall not be required by the supervisory authorities to submit annually the information referred to in Articles 35 of Directive 2009/138/EC to which a risk-based reporting threshold applies when that threshold is not exceeded in both the current and the previous reporting year.

2. Insurance and reinsurance undertakings, captive insurance and captive reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies that do not exceed the applicable risk-based reporting thresholds as defined in the previous paragraph shall be exempted from reporting the information referred to in Article 35 of Directive 2009/138/EC for which risk-based thresholds are identified in this Implementing Regulation for the current and the following reporting year.

3. Insurance and reinsurance undertakings, captive insurance and captive reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies that exceed the applicable risk-based reporting thresholds as defined in paragraph 1 shall report information referred to in Article 35 of Directive 2009/138/EC for which risk-based thresholds are identified in this Implementing Regulation for the current reporting year and reassess whether the thresholds are not exceeded in the following reporting year.

4. Captive insurance undertakings which fulfil all of the following conditions shall use the templates as set out in Articles 7, 9, 11, 13, 14, 16, 18, 20, 22, 24 and 25 of this Regulation:

in relation to the insurance obligations, all insured and beneficiaries are legal entities of the group to which the captive insurance undertaking belongs or are natural persons eligible to be covered under the group insurance policies as long as the business covering natural persons remains below 5 % of technical provisions;

b)	the insurance obligations and the insurance contracts underlying the reinsurance obligations do not relate to any compulsory third party liability insurance.

5. Captive reinsurance undertakings which fulfil all of the following conditions shall use the templates as set out in Articles 7, 9, 12, 15, 17, 19, 21, 22 and 25 of this Regulation:

a)	the conditions in points a) and b) of previous paragraph;

b)	loans in place with the parent or any group company, including groups cashpools do not exceed 20 % of Total Assets held by the captive reinsurance undertaking;

c)	the maximum loss resulting from the gross technical provisions can be deterministically assessed without the use of stochastic methods.

CHAPTER II

QUANTITATIVE REPORTING TEMPLATES FOR INDIVIDUAL UNDERTAKINGS

Article 5

Quarterly quantitative templates for individual undertakings

1. Insurance and reinsurance undertakings shall submit quarterly, unless the scope or frequency of the reporting is limited in accordance with Article 35(6) of Directive 2009/138/EC, the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, using the following templates and complying with the following instructions:

(a)	template S.01.01.02 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex II to this Regulation;

(b)	template S.01.02.01 of Annex I, specifying basic information on the undertaking and the content of reporting in general, following the instructions set out in section S.01.02 of Annex II;

(c)	template S.02.01.02 of Annex I, specifying balance sheet information using the valuation method referred to in Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex II to this Regulation;

(d)

template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses applying the valuation and recognition principles used in the undertaking’s financial statements for each line of business as specified in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.05.01 of Annex II to this Regulation;

(e)	template S.06.02.01 of Annex I, providing an item–by-item list of assets, following the instructions set out in section S.06.02 of Annex II and using the Complementary Identification Code (‘CIC code’) as set out in Annex V and specified in Annex VI;

(f)

where the ratio of collective investments held by the undertaking to total investments is higher than 30 %, template S.06.03.01 of Annex I, providing information on the look-through of all collective investments held by the undertaking, following the instructions set out in section S.06.03 of Annex II;

(g)	template S.08.01.01 of Annex I, providing an item-by-item list of open positions of derivatives, following the instructions set out in section S.08.01 of Annex II and using the CIC code as set out in Annex V and specified in Annex VI;

(h)

template S.12.01.02 of Annex I, specifying information on the technical provisions relating to life insurance and health insurance pursued on a similar technical basis to that of life insurance (‘health SLT’) for each line of business as specified in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.12.01 of Annex II to this Regulation;

(i)	template S.17.01.02 of Annex I, specifying information on non-life technical provisions for each line of business as specified in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.17.01 of Annex II;

(j)	template S.23.01.01 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex II;

(k)	where insurance and reinsurance undertakings are engaged in only life or only non-life insurance or reinsurance activity, template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.01 of Annex II;

(l)	where insurance undertakings are engaged in both life and non-life insurance activity, template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.02 of Annex II.

2. For the purposes of paragraph 1, point (f), insurance and reinsurance undertakings shall determine the ratio of collective investments held by the undertaking to total investments by taking the sum of items C0010/R0180, collective investment undertakings included in item C0010/R0220 and collective investment undertakings included in item C0010/R0090 of template S.02.01.02 and dividing that amount by the sum of items C0010/R0070 and C0010/R0220 of template S.02.01.02.

Article 6

Quarterly quantitative templates for captive insurance and captive reinsurance undertakings

Captive insurance and captive reinsurance undertakings shall submit quarterly, unless the scope or frequency of the reporting is limited in accordance with Article 35(6) of Directive 2009/138/EC, the information referred to in Article 304(1), point (d) of Delegated Regulation (EU) 2015/35 using the following templates and complying with the following instructions:

(a)	template S.01.01.02 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex II;

(b)	template S.01.02.01 of Annex I, specifying basic information on the undertaking and the content of reporting in general, following the instructions set out in section S.01.02 of Annex II;

(c)	template S.02.01.02 of Annex I, specifying balance sheet information using the valuation method referred to in Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex II to this Regulation;

(d)

(e)

(f)	template S.17.01.02 of Annex I, specifying information on non-life technical provisions for each line of business as specified in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.17.01 of Annex II to this Regulation;

(g)	template S.23.01.01 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex II;

(h)	where captive insurance and reinsurance undertakings are engaged in only life or only non-life insurance or reinsurance activity, template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.01 of Annex II;

(i)	where captive insurance undertakings are engaged in both life and non-life insurance activity, template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.02 of Annex II.

Article 7

Simplifications allowed on quarterly reporting for individual undertakings and captive insurance and captive reinsurance undertakings

1. With regard to the information referred to in Article 5(1), point (c), and Article 6, point (c), valuation of data may rely on estimates and estimation methods to a greater extent than valuation of annual financial data. The valuation for the quarterly reporting shall be designed to ensure that the resulting information is reliable and complies with the standards laid down in Article 75 of Directive 2009/138/EC and that all material information that is relevant for the understanding of the data is reported in accordance to Article 305 of Delegated Regulation (EU) 2015/35.

2. When submitting the information referred to in Article 5(1), points (h) and (i) and Article 6, points (e) and (f), insurance and reinsurance undertakings and captive insurance and captive reinsurance undertakings may apply simplified methods in the calculation of the technical provisions.

Article 8

Annual quantitative templates for individual undertakings and captive insurance and captive reinsurance undertakings – Basic information and content of submission

Insurance and reinsurance undertakings and captive insurance and captive reinsurance undertakings shall submit annually the information referred to in Article 304(1) point (d) of Delegated Regulation (EU) 2015/35 using the following templates and complying with the following instructions:

(a)	template S.01.01.01 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex II;

(b)	template S.01.02.01 of Annex I, specifying basic information on the undertaking and the content of the reporting in general, following the instructions set out in section S.01.02 of Annex II;

(c)	template S.01.03.01 of Annex I, specifying basic information on the ring-fenced funds and matching adjustment portfolios, following the instructions set out in section S.01.03 of Annex II.

Article 9

Annual quantitative templates for individual undertakings – Balance sheet and other general information

Insurance and reinsurance undertakings shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35 using the following templates and complying with the following instructions:

(a)	template S.02.01.01 of Annex I, specifying balance sheet information using the valuation method referred to in Article 75 of Directive 2009/138/EC and the valuation following the undertaking’s financial statements, following the instructions set out in section S.02.01 of Annex II;

(b)	unless one single currency represents more than 80 % of the total liabilities, template S.02.02.01 of Annex I, specifying information on liabilities by currency, following the instructions set out in section S.02.02 of Annex II;

(c)

template S.03.01.01 of Annex I, specifying general information on off-balance sheet items, following the instructions set out in section S.03.01 of Annex II, where (i) or (ii) applies:

(i)

the amount of any of the following values is higher than 2 % of Total Assets:

(1)

value of guarantee/collateral/contingent liabilities – Guarantees provided by the undertaking, including letters of credit (C0020/R0010) plus Value of guarantee/collateral/contingent liabilities – Total collateral pledged (C0020/R0300) plus Maximum value – Total Contingent liabilities (C0010/R0400); or

(2)	value of guarantee/collateral/contingent liabilities – Guarantees received by the undertaking, including letters of credit (C0020/R0030) plus Value of guarantee/collateral/contingent liabilities – Total collateral held (C0020/R0200);

(ii)	the undertaking has provided or received any unlimited guarantee;

(d)	template S.04.02.01 of Annex I, specifying information on class 10 in Part A of Annex I to Directive 2009/138/EC, excluding carrier’s liability, following the instructions set out in section S.04.02 of Annex II;

(e)	template S.04.03.01 of Annex I, specifying information on Basic Information – List of underwriting entities, following the instructions set out in section S.04.03 of Annex II;

(f)	template S.04.04.01 of Annex I, specifying information on activity by country – location of underwriting, following the instructions set out in section S.04.04 of Annex II;

(g)	template S.04.05.01 of Annex I, specifying information on Activity by country – location of risk, following the instructions set out in section S.04.05 of Annex II;

(h)

template S.05.01.01 of Annex I, specifying information on premiums, claims and expenses applying the valuation and recognition principles used in the undertaking’s financial statements for each line of business as specified in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.05.01 of Annex II.

Article 10

Annual quantitative templates for captive insurance undertakings – Balance sheet and other general information

Captive insurance undertakings shall submit annually the information referred to in Article 304(1) point (d) of Delegated Regulation (EU) 2015/35 using the following templates and complying with the following instructions:

(a)	template S.02.01.01 of Annex I, specifying balance sheet information using the valuation method referred to in Article 75 of Directive 2009/138/EC and the valuation following the undertaking’s financial statements, following the instructions set out in section S.02.01 of Annex II;

(b)

template S.03.01.01 of Annex I, specifying general information on off-balance sheet items, following the instructions set out in section S.03.01 of Annex II, where (i) or (ii) applies:

(i)

the amount of any of the following values is higher than 2 % of Total Assets:

(1)

(2)	value of guarantee/collateral/contingent liabilities – Guarantees received by the undertaking, including letters of credit (C0020/R0030) plus Value of guarantee/collateral/contingent liabilities – Total collateral held (C0020/R0200);

(ii)	the undertaking has provided or received any unlimited guarantee;

(c)	template S.04.02.01 of Annex I, specifying information on class 10 in Part A of Annex I to Directive 2009/138/EC, excluding carrier’s liability, following the instructions set out in section S.04.02 of Annex II;

(d)	template S.04.03.01 of Annex I, specifying information on Basic Information – List of underwriting entities, following the instructions set out in section S.04.03 of Annex II;

(e)	template S.04.04.01 of Annex I, specifying information on Activity by country – location of underwriting, following the instructions set out in section S.04.04 of Annex II;

(f)	template S.04.05.01 of Annex I, specifying information on Activity by country – location of risk, following the instructions set out in section S.04.05 of Annex II;

(g)

template S.05.01.01 of Annex I, specifying information on premiums, claims and expenses applying the valuation and recognition principles used in the undertaking’s financial statements for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.05.01 of Annex II.

Article 11

Annual quantitative templates for captive reinsurance undertakings – Balance sheet and other general information

Captive reinsurance undertakings shall submit annually the information referred to in Article 304(1), point (d) of Delegated Regulation (EU) 2015/35 using the following templates and complying with the following instructions:

(a)	template S.02.01.01 of Annex I, specifying balance sheet information using the valuation method referred to in Article 75 of Directive 2009/138/EC and the valuation following the undertaking’s financial statements, following the instructions set out in section S.02.01 of Annex II;

(b)	template S.04.02.01 of Annex I, specifying information on class 10 in Part A of Annex I of Directive 2009/138/EC, excluding carrier’s liability, following the instructions set out in section S.04.02 of Annex II;

(c)	template S.04.03.01 of Annex I, specifying information on Basic Information – List of underwriting entities, following the instructions set out in section S.04.03 of Annex II Regulation;

(d)	template S.04.04.01 of Annex I, specifying information on Activity by country – location of underwriting, following the instructions set out in section S.04.04 of Annex II;

(e)	template S.04.05.01 of Annex I, specifying information on Activity by country – location of risk, following the instructions set out in section S.04.05 of Annex II;

(f)

template S.05.01.01 of Annex I, specifying information on premiums, claims and expenses applying the valuation and recognition principles used in the undertaking’s financial statements for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.05.01 of Annex II.

Article 12

Annual quantitative templates for individual undertakings and captive insurance undertakings – Investments information

Insurance and reinsurance undertakings and captive insurance undertakings shall submit annually, unless exempted under Article 35(7) of Directive 2009/138/EC in relation to a specific template, the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35 using the following templates and complying with the following instructions:

(a)

where the undertaking is exempted from reporting the template S.06.02.01 in relation to the last quarter in accordance with Article 35(6) of Directive 2009/138/EC, template S.06.02.01 of Annex I to this Regulation, providing an item-by-item list of assets, following the instructions set out in section S.06.02 of Annex II to this Regulation and using the CIC code as set out in Annex V and specified in Annex VI;

(b)

where the undertaking is exempted from reporting the template S.06.03.01 in relation to the last quarter in accordance with Article 35(6) of Directive 2009/138/EC or has not reported it quarterly because the ratio of collective investments held by the undertaking to total investments, as referred to in Article 5(1), point (f) of this Regulation, is not higher than 30 %, template S.06.03.01 of Annex I to this Regulation, providing information on the look-through of all collective investments held by the undertakings, following the instructions set out in section S.06.03 of Annex II;

(c)	template S.06.04.01 of Annex I, specifying the information on climate change-related risks to investments, following the instructions set out in section S.06.04 of Annex II;

(d)

where the value of structured products, determined as the sum of assets classified in categories 5 and 6, as defined in Annex V, represents more than 5 % of the total investments as reported in items C0010/R0070 and C0010/R0220 of template S.02.01.01, template S.07.01.01 of Annex I, providing an item-by-item list of structured products, following the instructions set out in section S.07.01 of Annex II;

(e)

where the undertakings are exempted from reporting the template S.08.01.01 in relation to the last quarter in accordance with Article 35(6) of Directive 2009/138/EC, template S.08.01.01 of Annex I to this Regulation, providing an item-by-item list of open positions of derivatives, following the instructions set out in section S.08.01 of Annex II to this Regulation and using the CIC code as set out in Annex V and defined in Annex VI;

(f)	template S.09.01.01 of Annex I, specifying information on income, gains and losses in the reporting period by asset category as defined in Annex IV, following the instructions set out in section S.09.01 of Annex II;

(g)

where the value of the underlying securities, on and off balance sheet, involved in lending or repurchase agreements, for contracts with maturity dates falling after the reporting reference date, represents more than 5 % of the total investments as reported in items C0010/R0070 and C0010/R0220 of template S.02.01.01, template S.10.01.01 of Annex I, providing an item-by-item list of securities lending and repurchase agreements, on and off-balance sheet, following the instructions set out in section S.10.01 of Annex II;

(h)

where the ratio of the value of assets held as collateral to total balance sheet as reported in items C0010/R0500 of template S.02.01.01 exceeds 10 %, template S.11.01.01 of Annex I, providing an item-by-item list of assets held as collateral, consisting of all types of off-balance sheet asset categories held as collateral, following the instructions set out in section S.11.01 of Annex II.

Article 13

Annual quantitative templates for individual undertakings and captive insurance undertakings – Technical provisions and risks information

1. Insurance and reinsurance undertakings and captive insurance undertakings shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35 using the following templates and complying with the following instructions:

(a)	template S.12.01.01 of Annex I, specifying by line of business as specified in Annex I to Delegated Regulation (EU) 2015/35 information on life and health SLT technical provisions, following the instructions set out in section S.12.01 of Annex II;

(b)

template S.12.02.01 of Annex I, specifying information on life and health SLT technical provisions by country where the life and health SLT technical provisions regarding the home country do not represent 100 % of the sum of the technical provisions calculated as a whole and gross best estimate, following the instructions set out in section S.12.02 of Annex II;

(c)

unless the undertaking uses simplifications for the calculation of technical provisions, for which an estimate of the expected future cash-flows arising from the contracts are not calculated, template S.13.01.01 of Annex I, specifying information on the projection of best estimate future cash flows of the life business, following the instructions set out in section S.13.01 of Annex II;

(d)	template S.14.01.01 of Annex I, specifying information on life obligations analysis, including life insurance contracts and annuities stemming from non-life contracts, by product issued by the undertaking, following the instructions set out in section S.14.01 of Annex II;

(e)	template S.14.02.01 of Annex I, specifying information on non-life obligations analysis, by line of business and specific product categories issued by the undertaking, following the instructions set out in section S.14.02 of Annex II;

(f)

template S.14.03 of Annex I, specifying information on cyber underwriting risk, following instructions set out in section S.14.03 of Annex II, where any of the following conditions apply:

(i)	the sum of premiums earned for standalone cyber policies and policies with cyber as add-on coverage, where only the estimated premiums earned for cyber risk are to be taken into account, is greater than 5 % of the overall non-life business pursued by the undertaking, or greater than EUR 5 million;

(ii)	the number of policies that include cyber risk coverage represent more than 3 % of the total number of policies of the non-life business;

(g)	template S.16.01.01 of Annex I, specifying information on annuities stemming from non-life insurance obligations issued by the undertaking under direct insurance business originating annuities, regarding all lines of business as specified in Annex I to Delegated Regulation (EU) 2015/35;

(h)	template S.17.01.01 of Annex I, specifying information on non-life technical provisions by lines of business as specified in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.17.01 of Annex II;

(i)

template S.17.03.01 of Annex I, specifying information on non-life technical provisions referred to direct insurance business by country, where the non-life technical provisions regarding the home country does not represent 100 % of the sum of the technical provisions calculated as a whole and gross best estimate, following the instructions set out in section S.17.03 of Annex II;

(j)

unless the undertaking uses simplifications for the calculation of technical provisions, for which an estimate of the expected future cash-flows arising from the contracts are not calculated, template S.18.01.01 of Annex I, specifying information on the projection of future cash flows based on best estimate of the non-life business, for the lines of business representing a coverage of 90 % of the sum of the technical provisions calculated as a whole and gross best estimate, following the instructions set out in section S.18.01 of Annex II;

(k)	template S.19.01.01 of Annex I, specifying information on non-life insurance claims in the format of development triangles, for the total of each non-life line of business as specified in Annex I to Delegated Regulation (EU) 2015/35;

(l)

template S.20.01.01 of Annex I, specifying information on the development of the distribution of the claims incurred at the end of the financial year for material lines of business representing a coverage of 90 % of the non-life technical provisions as specified in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.20.01 of Annex II;

(m)

template S.21.01.01 of Annex I, specifying information on loss distribution risk profile of non-life business for material lines of business representing a coverage of 90 % of the non-life technical provisions as specified in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.21.01 of Annex II;

(n)	template S.21.02.01 of Annex I, specifying information on the non-life underwriting risks, following the instructions set out in section S.21.02 of Annex II;

(o)

template S.21.03.01 of Annex I, specifying information on non-life underwriting risks by sum insured for material lines of business representing a coverage of 90 % of the non-life technical provisions as specified in Annex I to Delegated Regulation (EU) 2015/35, following the instructions in S.21.03 of Annex II.

2. For the purposes of paragraph 1, point (g), for insurance and reinsurance undertakings other than captive insurance or captive reinsurance undertakings, information shall additionally be reported by currency, following the instructions set out in section S.16.01 of Annex II. The information by currency shall only be reported where the best estimate for the annuity claims provisions on a discounted basis from one non-life line of business represents more than 3 % of the total best estimate for all annuity claims provisions, with the following split:

(i)	amount for the reporting currency;

(ii)	amount for any currency that represents more than 25 % of the best estimate for the annuity claims provisions on a discounted basis in the original currency from that non-life line of business;

(iii)

amount for any currency that represents less than 25 % of the best estimate for the annuity claims provisions (discounted basis) in the original currency from that non-life line of business but more than 5 % of total best estimate for all annuity claims provisions.

3. For the purposes of paragraph 1, point (k), for insurance and reinsurance undertakings other than captive insurance or captive reinsurance undertakings, information shall additionally be reported by currency, following the instructions set out in section S.19.01 of Annex II to this Regulation. The information by currency shall only be reported where the total gross best estimate for one non-life line of business represents more than 10 % of the total gross best estimate of the claims provision, with the following split:

(i)	amount for any currency that represents more than 25 % of the gross best estimate of the claims provisions in the original currency from that non-life line of business;

(ii)	amount for any currency that represents less than 25 % of the gross best estimate of the claims provisions in the original currency from that non-life line of business but more than 5 % of total gross best estimate of the claims provisions in the original currency.

Article 14

Annual quantitative templates for captive reinsurance undertakings – Technical provisions information

(a)	template S.12.01.01 of Annex I, specifying information on life and health SLT technical provisions by line of business as specified in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.12.01 of Annex II;

(b)	template S.19.01.21 of Annex I, specifying information on non-life insurance claims in the format of development triangles, for the total of each non-life line of business as specified in Annex I to Delegated Regulation (EU) 2015/35.

Article 15

Annual quantitative templates for individual undertakings and captive insurance undertakings – Long-term guarantees information

Insurance and reinsurance undertakings and captive insurance undertakings shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35 using the following templates and complying with the following instructions:

(a)	template S.22.01.01 of Annex I, specifying information on the impact of the long term guarantees and transitional measures, following the instructions set out in section S.22.01 of Annex II;

(b)	template S.22.04.01 of Annex I, specifying information on the interest rate transitional measure, following the instructions set out in section S.22.04 of Annex II;

(c)	template S.22.05.01 of Annex I, specifying information on the transitional measure on technical provisions, following the instructions set out in section S.22.05 of Annex II;

(d)	template S.22.06.01 of Annex I, specifying information on the best estimate subject to volatility adjustment by country and currency, following the instructions set out in section S.22.06 of Annex II.

Article 16

Annual quantitative templates for captive reinsurance undertakings – Long-term guarantees information

Captive reinsurance undertakings shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35 using template S.22.01.01 of Annex I, specifying information on the impact of the long term guarantees and transitional measures, following the instructions set out in section S.22.01 of Annex II.

Article 17

Annual quantitative templates for individual undertakings and captive insurance undertakings – Own funds and participations information

Insurance and reinsurance undertakings and captive insurance undertakings shall submit annually the information referred to in Article 304(1), point (d) of Delegated Regulation (EU) 2015/35 using the following templates and complying with the following instructions:

(a)	template S.23.01.01 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex II;

(b)	template S.23.02.01 of Annex I, providing detailed information on own funds by tiers, following the instructions set out in section S.23.02 of Annex II;

(c)	where the own funds amount for any tier change more than 5 % compared to the previous year, template S.23.03.01 of Annex I, specifying information on annual movements on own funds, following the instructions set out in section S.23.03 of Annex II;

(d)	where the own funds amount for any tier change more than 5 % compared to the previous year, template S.23.04.01 of Annex I, providing a list of items on own funds, following the instructions set out in section S.23.04 of Annex II;

(e)	template S.24.01.01 of Annex I, specifying information on participations held by the undertaking and an overview of the calculation for the deduction from own funds related to participations in financial and credit institutions, following the instructions set out in section S.24.01 of Annex II.

Article 18

Annual quantitative templates for captive reinsurance undertakings – Own funds and participations information

Captive reinsurance undertakings shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35 using template S.23.01.01 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex II.

Article 19

Annual quantitative templates for individual undertakings and captive insurance undertakings – Solvency Capital Requirement information

(a)	where the undertaking uses the standard formula for the calculation of the Solvency Capital Requirement, template S.25.01.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex II;

(b)	where the undertaking uses a partial internal model or a full internal model for the calculation of the Solvency Capital Requirement, template S.25.05.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.05 of Annex II;

(c)	template S.26.01.01 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex II;

(d)	template S.26.02.01 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex II;

(e)	template S.26.03.01 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex II;

(f)	template S.26.04.01 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex II;

(g)	template S.26.05.01 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex II;

(h)	template S.26.06.01 of Annex I, specifying information on operational risk, following the instructions set out in section S.26.06 of Annex II;

(i)	template S.26.07.01 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex II;

(j)	template S.26.08.01 of Annex I, specifying further information on the internal model used for the Solvency Capital Requirement, for undertakings using a partial internal model or a full internal model, following the instructions set out in section S.26.08 of Annex II;

(k)	template S.26.09.01 of Annex I, specifying information on internal model market and credit risk for financial instruments, following the instructions set out in section S.26.09 of Annex II;

(l)	template S.26.10.01 of Annex I, specifying information on internal model portfolio view details of credit event risk, following the instructions set out in section S.26.10 of Annex II;

(m)	template S.26.11.01 of Annex I, specifying information on internal model details for financial instruments of credit risk, following the instructions set out in section S.26.11 of Annex II;

(n)	template S.26.12.01 of Annex I, specifying information on internal model for non-financial instruments of credit risk, following the instructions set out in section S.26.12 of Annex II;

(o)	template S.26.13.01 of Annex I, specifying information on internal model non-life and health NSLT underwriting risk, following the instructions set out in section S.26.13 of Annex II;

(p)	template S.26.14.01 of Annex I, specifying information on internal model life and health underwriting risk, following the instructions set out in section S.26.14 of Annex II;

(q)	template S.26.15.01 of Annex I, specifying information on internal model operational risk, following the instructions set out in section S.26.15 of Annex II;

(r)	template S.26.16.01 of Annex I, specifying information on internal model changes, following the instructions set out in section S.26.16 of Annex II;

(s)

template S. 27.01 specifying information on non-life catastrophe risk, following the instructions set out in section S. 27.01 of Annex II as follows:

(i)	for insurance and reinsurance undertakings other than captive insurance or captive reinsurance undertaking, template S. 27.01.01 of Annex I,

(ii)	for captive insurance or captive reinsurance undertakings, summary information and information on simplifications used on non-life and health catastrophe risk.

2. In the case of ring-fenced funds or matching adjustment portfolios, the information in the templates referred to in paragraph 1, points (c) to (s), shall not be reported for the entity as a whole.

3. Where a partial internal model is used, the information in the templates referred to in paragraph 1, points (c) to (s), shall only be reported in relation to the risks covered by the standard formula and the templates referred to in of paragraph 1, points (j) to (r), shall only be reported in relation to the risks covered by the internal model.

4. Where a full internal model is used, the information in the templates referred to in paragraph 1, points (c) to (s), shall not be reported and the templates referred to in paragraph 1, points (j) to (r) shall be reported.

Article 20

Annual quantitative templates for captive reinsurance undertaking— Solvency Capital Requirement information

1. Captive reinsurance undertakings shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35 using the following templates and complying with the following instructions:

(a)	where the undertaking uses the standard formula for the calculation of the Solvency Capital Requirement, template S.25.01.21 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex II;

(b)	where the undertaking uses a partial internal model or a full internal model for the calculation of the Solvency Capital Requirement, template S.25.05.21 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.05 of Annex II.

Article 21

Annual quantitative templates for individual undertakings and captive insurance and captive reinsurance undertakings – Minimum capital requirement information

Insurance and reinsurance undertakings and captive insurance and captive reinsurance undertakings shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35 using the following templates and complying with the following instructions:

(a)	where insurance and reinsurance undertakings are engaged in only life or only non-life insurance or reinsurance activity, template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.01 of Annex II;

(b)	where insurance undertakings are engaged in both life and non-life insurance activity, template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement, following the instructions set out in section S.28.02 of Annex II.

Article 22

Annual quantitative templates for individual undertakings – Variation analysis information

(a)	template S.29.01.01 of Annex I, specifying information on the variation of the excess of assets over liabilities during the reporting year providing a summary of main sources of this variation, following the instructions set out in section S.29.01 of Annex II;

(b)	template S.29.02.01 of Annex I, specifying information on the part of variation of the excess of assets over liabilities during the reporting year explained by investments and financial liabilities, following the instructions set out in section S.29.02 of Annex II;

(c)	templates S.29.03.01 and S.29.04.01 of Annex I, specifying information on the part of variation of the excess of assets over liabilities during the reporting year explained by technical provisions, following the instructions set out in section S.29.03 and S.29.04 of Annex II.

Article 23

Annual quantitative templates for individual undertakings and captive insurance undertakings – Reinsurance and special purpose vehicles information

(a)

where reinsurance recoverables are higher than 10 % of the total best estimate calculated separately for life and non-life business, template S.30.01.01 of Annex I, specifying information on facultative covers in the next reporting year covering information on the 20 largest facultative reinsurance exposures and the 2 largest in each line of business as specified in Annex I to Delegated Regulation (EU) 2015/35, insofar as not covered by the 20 largest, for which facultative reinsurance is used, following the instructions set out in section S.30.01 of Annex II to this Regulation;

(b)

where reinsurance recoverables are higher than 10 % of the total best estimate calculated separately for life and non-life business, template S.30.02.01 of Annex I, specifying information on shares of reinsurers of facultative covers in the next reporting year covering information on the 20 largest facultative reinsurance exposures and the 2 largest in each line of business as specified in Annex I to Delegated Regulation (EU) 2015/35, insofar as not covered by the 20 largest, following the instructions set out in section S.30.02 of Annex II to this Regulation;

(c)

where reinsurance recoverables are higher than 10 % of the total best estimate calculated separately for life and non-life business, template S.30.03.01 of Annex I, specifying information on the outgoing reinsurance program in the next reporting year covering prospective information on reinsurance treaties the period of validity of which includes or overlaps the next reporting year, following the instructions set out in section S.30.03 of Annex II;

(d)

where reinsurance recoverables are higher than 10 % of the total best estimate calculated separately for life and non-life business, template S.30.04.01 of Annex I, specifying information on the outgoing reinsurance program in the next reporting year covering prospective information on reinsurance treaties the period of validity of which includes or overlaps the next reporting year, following the instructions set out in section S.30.04 of Annex II;

(e)	template S.31.01.01 of Annex I, specifying information on the share of reinsurers, following the instructions set out in section S.31.01 of Annex II;

(f)	template S.31.02.01 of Annex I, specifying information on special purpose vehicles from the perspective of the insurance or reinsurance undertaking transferring risk to the special purpose vehicles, following the instructions set out in section S.31.02 of Annex II.

Article 24

Annual quantitative templates for individual undertakings and captive insurance and captive reinsurance undertakings – Ring-fenced funds, material matching adjustment portfolios and remaining part information

1. Insurance and reinsurance undertakings and captive insurance and captive reinsurance undertakings shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35 in relation to each material ring-fenced fund, each material matching adjustment portfolio and the remaining part, using the following templates and complying with the following instructions:

(a)	template SR.01.01.01 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex II;

(b)

for each material ring-fenced fund and for the remaining part, template SR.02.01.01 of Annex I, specifying balance sheet information using both the valuation in accordance with Article 75 of Directive 2009/138/EC and the valuation following the undertaking’s financial statements, following the instructions set out in section S.02.01 of Annex II to this Regulation;

(c)	template SR.12.01.01 of Annex I, specifying information on life and health SLT technical provisions for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35, following the instructions set out in section S.12.01 of Annex II to this Regulation;

(d)	template SR.17.01.01 of Annex I, specifying information on non-life technical provisions for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35, following the instructions set out in section S.17.01 of Annex II to this Regulation;

(e)	template SR.22.02.01 of Annex I, specifying information on the projection of future cash flows for the best estimate calculation by each material matching adjustment portfolio, following the instructions set out in section S.22.02 of Annex II;

(f)	template SR.22.03.01 of Annex I, specifying information on the matching adjustment portfolios by each material matching adjustment portfolio, following the instructions set out in section S.22.03 of Annex II;

(g)	where the undertaking uses the standard formula for the calculation of the Solvency Capital Requirement, template SR.25.01.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex II;

(h)	where the undertaking uses the a partial internal model or a full internal model for the calculation of the Solvency Capital Requirement, template SR.25.05.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.05 of Annex II;

(i)	template SR.26.01.01 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex II;

(j)	template SR.26.02.01 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex II;

(k)	template SR.26.03.01 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex II;

(l)	template SR.26.04.01 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex II;

(m)	template SR.26.05.01 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex II;

(n)	template SR.26.06.01 of Annex I, specifying information on operational risk, following the instructions set out in section S.26.06 of Annex II;

(o)	template SR.26.07.01 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex II;

(p)	for undertakings using a partial internal model or a full internal model, template SR.26.08.01 of Annex I, specifying further information on the internal model used for the Solvency Capital Requirement, following the instructions set out in section S.26.08 of Annex II;

(q)	template SR.27.01.01 of Annex I, specifying information on non-life catastrophe risk, following the instructions set out in section S.27.01 of Annex II.

2. Where a partial internal model is used, the information in the templates referred to in paragraph 1, points (i) to (o) and (q), shall only be reported in relation to the risks covered by the standard formula and the information in the template referred to in paragraph 1, point (p), shall be reported in relation to the risks covered by the internal model.

3. Where a full internal model is used, the information in the templates referred to in paragraph 1, points (i) to (o) and (q), shall not be reported and the information in the template referred to in paragraph 1, point (p), shall be reported.

Article 25

Annual quantitative templates for individual undertakings – intra-group-transactions information

(a)	template S.36.01.01 of Annex I, specifying information on significant intra-group-transactions, involving equity-type transactions, debt and asset transfer, following the instructions set out in section S.36.01 of Annex II;

(b)	template S.36.02.01 of Annex I, specifying information on significant intra-group-transactions on derivatives, including the guarantees supporting any derivatives instruments, following the instructions set out in section S.36.02 of Annex II;

(c)	template S.36.03.01 of Annex I, specifying information on significant intra-group-transactions on off-balance sheet items and contingent liabilities, following the instructions set out in section S.36.03 of Annex II;

(d)	template S.36.04.01 of Annex I, specifying information on significant intra-group-transactions on insurance and reinsurance, following the instructions set out in section S.36.04 of Annex II;

(e)	template S.36.05.01 of Annex I, specifying information on significant intra-group transactions on profit and loss, following the instructions set out in section S.36.05 of Annex II.

Article 26

Quantitative templates for individual undertakings – intra-group transactions information

Insurance and reinsurance undertakings which are not part of a group as referred to in Article 213(2), points (a), (b) or (c), of Directive 2009/138/EC and the parent undertaking of which is a mixed-activity insurance holding company shall report very significant intra-group transactions as referred to in Article 245(2), second subparagraph, of that Directive, and intra-group transactions to be reported in all circumstances as referred to in Article 245(3) of that Directive, as soon as practicable using the relevant templates among templates S.36.00.01 to S.36.05.01 of Annex I to this Regulation, following the instructions set out in section S.36.00 to S.36.05 of Annex II to this Regulation.

CHAPTER III

QUANTITATIVE REPORTING TEMPLATES FOR GROUPS

Article 27

Quarterly quantitative templates for groups

1. Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit quarterly, unless the scope or the frequency of the reporting is limited in accordance with Article 254(2), second subparagraph, of Directive 2009/138/EC, the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, using the following templates and complying with the following instructions:

(a)	template S.01.01.05 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex III;

(b)	template S.01.02.04 of Annex I, specifying basic information on the group and the content of the reporting in general, following the instructions set out in section S.01.02 of Annex III;

(c)

where, for the calculation of group solvency, the group uses method 1 as specified in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as specified in Article 233 of that Directive, template S.02.01.02 of Annex I to this Regulation, specifying balance sheet information, using the valuation method referred to in Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex III to this Regulation;

(d)

template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses, for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35 using the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.01 of Annex III to this Regulation;

(e)	template S.06.02.04 of Annex I, providing an item-by-item list of assets, following the instructions set out in section S.06.02 of Annex III and using the CIC code as set out in Annex V and defined in Annex VI;

(f)	where the ratio of collective investments held by the group to total investments is higher than 30 %, template S.06.03.04 of Annex I, providing information on the look-through of all collective investments held by the group, following the instructions set out in section S.06.03 of Annex III;

(g)	template S.08.01.04 of Annex I, providing an item-by-item list of open positions of derivatives, following the instructions set out in section S.08.01 of Annex III and using the CIC code as set out in Annex V and defined in Annex VI;

(h)	template S.23.01.04 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex III.

2. For the purposes of paragraph 1, point (f), where for the calculation of group solvency method 1 as specified in Article 230 of Directive 2009/138/EC is used exclusively, the ratio of collective investments held by the group to total investments shall be determined by the sum of items C0010/R0180, collective investment undertakings included in item C0010/R0220 and collective investment undertakings included in item C0010/R0090 of template S.02.01.02, divided by the sum of items C0010/R0070 and C0010/R0220 of template S.02.01.02. Where, for the calculation of group solvency, method 1 is used in combination with method 2 as specified in Article 233 of Directive 2009/138/EC, or method 2 is used exclusively, the ratio shall be calculated in accordance with the first sentence of this paragraph and adjusted in order to capture the required items of all entities included in the scope of template S.06.02.04.

Article 28

Simplifications allowed on quarterly reporting for groups

With regard to the information referred to in Article 27(1), point (c), of this Regulation, quarterly measurements may rely on estimates and estimation methods to a greater extent than measurements of annual financial data. The measurement procedures for the quarterly reporting shall be designed to ensure that the resulting information is reliable and complies with the standards laid down in Directive 2009/138/EC and that all material information that is relevant for the understanding of the data is reported.

Article 29

Annual quantitative templates for groups – Basic information and content of submission

Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates and complying with the following instructions:

(a)	template S.01.01.04 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex III;

(b)	template S.01.02.04 of Annex I, specifying basic information on the undertaking and the content of the reporting in general, following the instructions set out in section S.01.02 of Annex III;

(c)

where, for the calculation of group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.01.03.04 of Annex I to this Regulation, specifying basic information on the ring-fenced funds and matching adjustment portfolios, following the instructions set out in section S.01.03 of Annex III to this Regulation.

Article 30

Annual quantitative templates for groups – Balance sheet and other general information

1. Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates and complying with the following instructions:

(a)	template S.02.01.01 of Annex I, specifying balance sheet information using both the valuation method referred to in Article 75 of Directive 2009/138/EC and the valuation following the consolidated financial statements, following the instructions set out in section S.02.01 of Annex III;

(b)	unless one single currency represents more than 80 % of the total liabilities, template S.02.02.01 of Annex I, specifying information on assets and liabilities by currency, following the instructions set out in section S.02.02 of Annex III;

(c)

template S.03.01.04 of Annex I, specifying general information on off-balance sheet items, following the instructions set out in section S.03.01 of Annex III where (i) or (ii) applies:

(i)

the amount of any of the following values is higher than 2 % of Total Assets:

(1)

(2)	value of guarantee/collateral/contingent liabilities – Guarantees received by the undertaking, including letters of credit (C0020/R0030) plus Value of guarantee/collateral/contingent liabilities – Total collateral held (C0020/R0200);

(ii)	the undertaking has provided or received unlimited guarantee;

(d)

template S.05.01.01 of Annex I, specifying information on premiums, claims and expenses for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35 applying the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.01 of Annex III to this Regulation;

(e)	template S.05.02.01 of Annex I, specifying information on premiums, claims and expenses by country applying the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.02 of Annex III.

2. The templates referred to in paragraph 1, points (a) and (b) shall only be submitted by participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive.

Article 31

Annual quantitative templates for groups – Investments information

1. Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall, unless exempted under Article 254(2), third subparagraph, of Directive 2009/138/EC in relation to a specific template, submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, using the following templates and complying with the following instructions:

(a)

where the group is exempted from reporting template S.06.02.04 in relation to the last quarter in accordance with Article 254(2), second subparagraph, of Directive 2009/138/EC, template S.06.02.04 of Annex I to this Regulation, providing an item-by-item list of assets, following the instructions set out in section S.06.02 of Annex III to this Regulation;

(b)

where the group is exempted from reporting template S.06.03.04 in relation to the last quarter in accordance with Article 254(2), second subparagraph, of Directive 2009/138/EC, or has not reported it quarterly because the ratio of collective investment held by the group to total investments, as referred to in Article 27(1), point (f) of this Regulation, is not higher than 30 %, template S.06.03.04 of Annex I to this Regulation, providing information on the look-through of all collective investments held by the undertakings, following the instructions set out in section S.06.03 of Annex III to this Regulation;

(c)	where the ratio of the value of structured products held by the group to total investments is higher than 5 %, template S.07.01.04 of Annex I, providing an item-by-item list of structured products, following the instructions set out in section S.07.01 of Annex III;

(d)

where the group is exempted from reporting template S.08.01.04 in relation to the last quarter in accordance with Article 254(2), second subparagraph, of Directive 2009/138/EC, template S.08.01.04 of Annex I to this Regulation, providing an item-by-item list of open positions of derivatives, following the instructions set out in section S.08.01 of Annex III to this Regulation;

(e)	template S.09.01.04 of Annex I, specifying information on income, gains and losses in the reporting period by asset category as defined in Annex IV, following the instructions set out in section S.09.01 of Annex III;

(f)

where the ratio of the value of underlying securities, on and off balance sheet, involved in lending or repurchase agreements, for contracts with maturity dates falling after the reporting reference date, to the total investments is higher than 5 %, template S.10.01.04 of Annex I, providing an item-by-item list securities lending and repurchase agreements on and off-balance sheet, following the instructions set out in section S.10.01 of Annex III;

(g)

where the ratio of the value of assets held as collateral to total balance sheet as reported in items C0010/R0500 of template S.02.01.01 exceeds 10 %, template S.11.01.04 of Annex I, providing an item-by-item list of assets held as collateral, consisting of all types of off-balance sheet asset categories held as collateral, following the instructions set out in section S.11.01 of Annex III.

2. For the purposes of paragraph 1, point (c), where for the calculation of group solvency as specified in Article 230 of Directive 2009/138/EC method 1 is used exclusively, the ratio of the value of structured products held by the group to total investments shall be determined by the sum of assets classified in categories 5 and 6, as defined in Annex IV to this Regulation, divided by the sum of items C0010/R0070 and C0010/R0020 of template S.02.01.01. Where, for the calculation of group solvency, method 1 is used in combination with method 2 as defined in Article 233 of Directive 2009/138/EC, or method 2 is used exclusively, the ratio shall be calculated in accordance with the first sentence of this paragraph and adjusted in order to capture the required items of all entities included in the scope of template S.06.02.04.

3. For the purposes of paragraph 1, point (f), where for the calculation of group solvency method 1 as specified in Article 230 of Directive 2009/138/EC is used exclusively, the ratio shall be determined by the sum of the underlying securities, on and off balance sheet, involved in lending or repurchase agreements, for contracts with maturity dates falling after the reporting reference date, divided by the sum of items C0010/R0070 and C0010/R0220 of template S.02.01.01. Where, for the calculation of group solvency, method 1 is used in combination with method 2 as specified in Article 233 of Directive 2009/138/EC, or method 2 is used exclusively, the ratio shall be calculated in accordance with the first sentence of this paragraph and adjusted in order to capture the required items of all entities included in the scope of template S.06.02.04.

Article 32

Annual quantitative templates for groups – Long term guarantees information

Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using template S.22.01.04 of Annex I to this Regulation, specifying information on the impact of the long term guarantees and transitional measures, following the instructions set out in section S.22.01 of Annex III to this Regulation.

Article 33

Annual quantitative templates for groups – Own funds information

(a)	template S.23.01.04 of Annex I, specifying information on own funds, following the instructions set out in section S.23.01 of Annex III;

(b)	template S.23.02.04 of Annex I, providing detailed information on own funds by tiers, following the instructions set out in section S.23.02 of Annex III;

(c)	where the own funds amount for any tier change more than 5 % compared to the previous year, template S.23.03.04 of Annex I, specifying information on annual movements on own funds, following the instructions set out in section S.23.03 of Annex III;

(d)	where the own funds amount for any tier change more than 5 % compared to the previous year, template S.23.04.04 of Annex I, providing a list of items on own funds, following the instructions set out in section S.23.04 of Annex III.

For the purposes of point (d), the template shall be reported in the presence of non-available own fund items, regardless of the threshold.

2. The templates referred to in paragraph 1, points (b) and (c), shall only be submitted by participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as specified in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as specified in Article 233 of that Directive.

Article 34

Annual quantitative templates for groups – Solvency Capital Requirement information

(a)	where the group uses the standard formula for the calculation of the Solvency Capital Requirement, template S.25.01.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex III;

(b)	where the group uses a partial internal model or a full internal model for the calculation of the Solvency Capital Requirement, template S.25.05.04 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.05 of Annex III;

(c)	template S.26.01.04 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex III;

(d)	template S.26.02.04 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex III;

(e)	template S.26.03.04 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex III;

(f)	template S.26.04.04 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex III;

(g)	template S.26.05.04 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex III;

(h)	template S.26.06.04 of Annex I, specifying information on operational risk, following the instructions set out in section S.26.06 of Annex III;

(i)	template S.26.07.04 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex III;

(j)	template S.26.08.04 of Annex I, specifying further information on the internal model used for the Solvency Capital Requirement, for undertakings using a partial internal model or a full internal model, following the instructions set out in section S.26.08 of Annex III;

(k)	template S.26.09.04 of Annex I, specifying information on internal model market and credit risk for financial instruments, following the instructions set out in section S.26.09 of Annex III;

(l)	template S.26.10.01 of Annex I, specifying information on internal model portfolio view details of credit event risk, following the instructions set out in section S.26.10 of Annex III;

(m)	template S.26.11.01 of Annex I, specifying information on internal model details for financial instruments of credit risk, following the instructions set out in section S.26.11 of Annex III;

(n)	template S.26.12.01 of Annex I, specifying information on internal model for non-financial instruments of credit risk, following the instructions set out in section S.26.12 of Annex III;

(o)	template S.26.13.01 of Annex I, specifying information on internal model non-life and health NSLT underwriting risk, following the instructions set out in section S.26.13 of Annex III;

(p)	template S.26.14.01 of Annex I, specifying information on internal model life and health underwriting risk, following the instructions set out in section S.26.14 of Annex III;

(q)	template S.26.15.01 of Annex I, specifying information on internal model operational risk, following the instructions set out in section S.26.15 of Annex III;

(r)	template S.26.16.01 of Annex I, specifying information on internal model changes, following the instructions set out in section S.26.16 of Annex III;

(s)	template S.27.01.04 of Annex I, specifying information on non-life catastrophe risk, following the instructions set out in section S.27.01 of Annex III.

2. In case of ring-fenced funds or matching adjustment portfolios, the information in the templates referred to in paragraph 1, points (c) to (i) and (s), and (j) to (r), shall not be reported for the group as a whole.

3. Where a partial internal model is used, the information referred to in templates referred to in paragraph 1, points (c) to (i) and (s), shall only be reported in relation to the risks covered by the standard formula, and the information in the templates referred to in paragraph 1, points (j) to (r), shall only be reported to the risks covered by the internal model.

4. Where a full internal model is used, the information in the templates referred to in paragraph 1, points (c) to (i) and (s), shall not be reported, and the information in the templates referred to in paragraph 1, points (j) to (r), shall be reported.

Article 35

Annual quantitative templates for groups – Reinsurers and special purpose vehicles information

(a)	template S.31.01.04 of Annex I, specifying information on share of reinsurers, following the instructions set out in section S.31.01 of Annex III;

(b)	template S.31.02.04 of Annex I, specifying information on special purpose vehicles from the perspective of the insurance or reinsurance undertaking transferring risk to the special purpose vehicles, following the instructions set out in section S.31.02 of Annex III.

Article 36

Annual quantitative templates for groups – Group specific information

Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation using the following templates and complying with the following instructions:

(a)	template S.32.01.04 of Annex I, specifying information on the insurance and reinsurance undertakings in the scope of the group, following the instructions set out in section S.32.01 of Annex III;

(b)	template S.33.01.04 of Annex I, specifying information on requirements of insurance and reinsurance undertakings in the scope of the group, following the instructions set out in section S.33.01 of Annex III;

(c)

template S.34.01.04 of Annex I, specifying information on financial undertakings other than insurance and reinsurance undertakings, and on non-regulated undertakings carrying out financial activities as defined in Article 1, point (52), of Delegated Regulation (EU) 2015/35, following the instructions set out in section S.34.01 of Annex III;

(d)	template S.35.01.04 of Annex I, specifying information on technical provisions of undertakings of the group, following the instructions set out in section S.35.01 of Annex III;

(e)

template S.36.01.01 of Annex I, specifying information on significant intra-group-transactions involving equity-type transactions, debt and asset transfer, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.01 of Annex III to this Regulation;

(f)

template S.36.02.01 of Annex I, specifying information on significant intra-group-transactions on derivatives, including the guarantees supporting any derivatives instruments, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.02 of Annex III to this Regulation;

(g)

template S.36.03.01 of Annex I, specifying information on significant intra-group-transactions on off-balance sheet and contingent liabilities, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.03 of Annex III to this Regulation;

(h)

template S.36.04.01 of Annex I, specifying information on significant intra-group-transactions on insurance and reinsurance, above the threshold determined by the group supervisor in accordance with Article 245(3) of Directive 2009/138/EC, following the instructions set out in section S.36.04 of Annex III to this Regulation;

(i)	template S.36.05.01 of Annex I, specifying information on intra-group transactions on profit and loss, following the instructions set out in section S.36.05 of Annex III;

(j)	template S.37.01.04 of Annex I, specifying information on significant risk concentrations, above the threshold determined by the group supervisor in accordance with Article 244(3) of Directive 2009/138/EC, following the instructions set out in section S.37.01 of Annex III to this Regulation;

(k)	template S.37.02.04 specifying information on risk concentration exposures by currency, sector, country, following the instructions set out in section S.37.02 of Annex III to this Regulation;

(l)	template S.37.03.04 specifying information on risk concentration exposure by asset class and rating, following the instructions set out in section S.37.03 of Annex III to this Regulation.

Article 37

Annual quantitative templates for groups – ring-fenced funds, material matching adjustment portfolios and remaining part information

1. Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, shall submit annually the information referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using the following templates in relation to all material ring-fenced funds and all material matching adjustment portfolios related to the part that is consolidated as referred to in Article 335(1), points (a) and (c), of Delegated Regulation (EU) 2015/35, as well as in relation to the remaining part, and by complying with the following instructions:

(a)	template SR.01.01.04 of Annex I, specifying the content of the submission, following the instructions set out in section S.01.01 of Annex III;

(b)	where the group uses the standard formula for the calculation of the Solvency Capital Requirement, template SR.25.01.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.01 of Annex III;

(c)	where the group uses a partial internal model or a full internal model for the calculation of the Solvency Capital Requirement, template SR.25.05.01 of Annex I, specifying the Solvency Capital Requirement, following the instructions set out in section S.25.05 of Annex III;

(d)	template SR.26.01.01 of Annex I, specifying information on market risk, following the instructions set out in section S.26.01 of Annex III;

(e)	template SR.26.02.01 of Annex I, specifying information on counterparty default risk, following the instructions set out in section S.26.02 of Annex III;

(f)	template SR.26.03.01 of Annex I, specifying information on life underwriting risk, following the instructions set out in section S.26.03 of Annex III;

(g)	template SR.26.04.01 of Annex I, specifying information on health underwriting risk, following the instructions set out in section S.26.04 of Annex III;

(h)	template SR.26.05.01 of Annex I, specifying information on non-life underwriting risk, following the instructions set out in section S.26.05 of Annex III;

(i)	template SR.26.06.01 of Annex I, specifying information on operational risk following, the instructions set out in section S.26.06 of Annex III;

(j)	template SR.26.07.01 of Annex I, specifying information on the simplifications used in the calculation of the Solvency Capital Requirement, following the instructions set out in section S.26.07 of Annex III;

(k)	template SR.26.08.01 of Annex I, specifying further information on the internal model used for the Solvency Capital Requirement, for undertakings using a partial internal model or a full internal model, following the instructions set out in section S.26.08 of Annex III;

(l)	template SR.27.01.01 of Annex I, specifying information on non-life catastrophe risk, following the instructions set out in section S.27.01 of Annex III.

2. Where a partial internal model is used, the templates referred to in paragraph 1, points (d) to (j) and (l), shall only be reported in relation to the risks covered by the standard formula and the template referred in paragraph 1, point (k), shall be reported in relation to the risks covered by the internal model.

3. Where a full internal model is used, the templates referred to in paragraph 1, points (d) to (j) and (l), shall not be reported and the template referred to in paragraph 1, point (k), shall be reported.

4. Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies which, for the calculation of group solvency, use method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, shall, in addition to the information submitted using the templates referred to in paragraph 1, annually submit balance sheet information in relation to all material ring-fenced funds related to the part that is consolidated as referred to in Article 335(1), points (a) or (c), of Delegated Regulation (EU) 2015/35, as well as in relation to the remaining part, as referred to in Article 304(1), point (d), of Delegated Regulation (EU) 2015/35, in conjunction with Article 372(1) of that Delegated Regulation, using template SR.02.01.01 of Annex I to this Regulation, following the instructions set out in section S.02.01 of Annex III to this Regulation.

Article 38

Quantitative templates for groups – intra-group transactions and risk concentrations

Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall report:

(a)

significant and very significant intra-group transactions as referred to in Article 245(2), first and second subparagraphs, of Directive 2009/138/EC, and intra-group transactions to be reported in all circumstances as referred to in Article 245(3) of that Directive using, as appropriate, templates S.36.01.01, S.36.02.01, S.36.03.01, S.36.04.01 and S.36.05.01 of Annex I to this Regulation, following the instructions set out in section S.36.01 to S.36.05 of Annex III to this Regulation;

(b)

significant risk concentrations as referred to in Article 244(2) of Directive 2009/138/EC and risk concentrations to be reported in all circumstances as referred to in Article 244(3) of that Directive, using template S.37.01.04 of Annex I to this Regulation, following the instructions set out in section S.37.01 of Annex III to this Regulation.

CHAPTER IV

FINAL PROVISIONS

Article 39

Repeal of Implementing Regulation (EU) 2015/2450

Implementing Regulation (EU) 2015/2450 is repealed.

Article 40

Entry into force and date of application

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

It shall apply from 31 December 2023.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 4 April 2023.

For the Commission

The President

Ursula VON DER LEYEN

(1) OJ L 335, 17.12.2009, p. 1.

(2) Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Insurance and Occupational Pensions Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/79/EC (OJ L 331, 15.12.2010, p. 48).

ANNEX I

S.01.01.01

Content of the submission

Template Code	Template name		C0010
S.01.02.01	Basic Information - General	R0010
S.01.03.01	Basic Information - RFF and matching adjustment portfolios	R0020
S.02.01.01	Balance Sheet	R0030
S.02.02.01	Liabilities by currency	R0040
S.03.01.01	Off-balance sheet items -general	R0060
S.04.02.01	Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liability	R0100
S.04.03.01	Basic Information - list of underwriting entities	R0104
S.04.04.01	Activity by country - location of underwriting	R0105
S.04.05.01	Activity by country - location of risk	R0106
S.05.01.01	Premiums, claims and expenses by line of business	R0110
S.06.02.01	List of assets	R0140
S.06.03.01	Collective investment undertakings - look-through approach	R0150
S.06.04.01	Climate change-related risks to investments	R0151
S.07.01.01	Structured products	R0160
S.08.01.01	Open derivatives	R0170
S.09.01.01	Income/gains and losses in the period	R0190
S.10.01.01	Securities lending and repos	R0200
S.11.01.01	Assets held as collateral	R0210
S.12.01.01	Life and Health SLT Technical Provisions	R0220
S.12.02.01	Life and Health SLT Technical Provisions - by country	R0230
S.13.01.01	Projection of future gross cash flows	R0240
S.14.01.01	Life obligations analysis	R0250
S.14.02.01	Non-life business - policy and customer information	R0251
S.14.03.01	Cyber underwriting risk	R0252
S.16.01.01	Information on annuities stemming from Non-Life Insurance obligations	R0280
S.17.01.01	Non-Life Technical Provisions	R0290
S.17.02.01	Non-Life Technical Provisions - By country	R0300
S.18.01.01	Projection of future cash flows (Best Estimate - Non Life)	R0310
S.19.01.01	Non-life insurance claims	R0320
S.20.01.01	Development of the distribution of the claims incurred	R0330
S.21.01.01	Loss distribution risk profile	R0340
S.21.02.01	Underwriting risks non-life	R0350
S.21.03.01	Non-life distribution of underwriting risks - by sum insured	R0360
S.22.01.01	Impact of long term guarantees measures and transitionals	R0370
S.22.04.01	Information on the transitional on interest rates calculation	R0380
S.22.05.01	Overall calculation of the transitional on technical provisions	R0390
S.22.06.01	Best estimate subject to volatility adjustment by country and currency	R0400
S.23.01.01	Own funds	R0410
S.23.02.01	Detailed information by tiers on own funds	R0420
S.23.03.01	Annual movements on own funds	R0430
S.23.04.01	List of items on own funds	R0440
S.24.01.01	Participations held	R0450
S.25.01.01	Solvency Capital Requirement - for undertakings on Standard Formula	R0460
S.25.05.01	Solvency Capital Requirement - for undertakings using an internal model (partial or full)	R0470
S.26.01.01	Solvency Capital Requirement - Market risk	R0500
S.26.02.01	Solvency Capital Requirement - Counterparty default risk	R0510
S.26.03.01	Solvency Capital Requirement - Life underwriting risk	R0520
S.26.04.01	Solvency Capital Requirement - Health underwriting risk	R0530
S.26.05.01	Solvency Capital Requirement - Non-Life underwriting risk	R0540
S.26.06.01	Solvency Capital Requirement - Operational risk	R0550
S.26.07.01	Solvency Capital Requirement - Simplifications	R0560
S.26.08.01	Solvency Capital Requirement - for undertakings using an internal model (partial or full)	R0561
S.26.09.01	Internal model - Market & credit risk and sensitivities	R0562
S.26.10.01	Internal model - Credit event risk Portfolio view details	R0563
S.26.11.01	Internal model - Credit event risk for financial instruments	R0564
S.26.12.01	Internal model - Credit risk Non-Financial Instruments	R0565
S.26.13.01	Internal model - Non-life & Health Non-SLT	R0566
S.26.14.01	Internal model - Life & Health risk	R0567
S.26.15.01	Internal model - Operational risk	R0568
S.26.16.01	Internal model - Model Changes	R0569
S.27.01.01	Solvency Capital Requirement - Non-life and Health catastrophe risk	R0570
S.28.01.01	Minimum Capital Requirement - Only life or only non-life insurance or reinsurance activity	R0580
S.28.02.01	Minimum Capital Requirement - Both life and non-life insurance activity	R0590
S.29.01.01	Excess of Assets over Liabilities	R0600
S.29.02.01	Excess of Assets over Liabilities - explained by investments and financial liabilities	R0610
S.29.03.01	Excess of Assets over Liabilities - explained by technical provisions	R0620
S.29.04.01	Detailed analysis per period - Technical flows versus Technical provisions	R0630
S.30.01.01	Facultative covers for non-life and life business basic data	R0640
S.30.02.01	Facultative covers for non-life and life business shares data	R0650
S.30.03.01	Outgoing Reinsurance Program basic data	R0660
S.30.04.01	Outgoing Reinsurance Program shares data	R0670
S.31.01.01	Share of reinsurers (including Finite Reinsurance and SPV's)	R0680
S.31.02.01	Special Purpose Vehicles	R0690
S.36.01.01	IGT - IGT - Equity-type transactions, debt and asset transfer	R0740
S.36.02.01	IGT - Derivatives	R0750
S.36.03.01	IGT - Off-balance sheet and contingent liabilities	R0760
S.36.04.01	IGT - Insurance and Reinsurance	R0770
S.36.05.01	IGT - P&L	R0775

S.01.01.02

Content of the submission

Template Code	Template name		C0010
S.01.02.01	Basic Information - General	R0010
S.02.01.02	Balance Sheet	R0030
S.05.01.02	Premiums, claims and expenses by line of business	R0110
S.06.02.01	List of assets	R0140
S.06.03.01	Collective investment undertakings - look-through approach	R0150
S.08.01.01	Open derivatives	R0170
S.12.01.02	Life and Health SLT Technical Provisions	R0220
S.17.01.02	Non-Life Technical Provisions	R0290
S.23.01.01	Own funds	R0410
S.28.01.01	Minimum Capital Requirement - Only life or only non-life insurance or reinsurance activity	R0580
S.28.02.01	Minimum Capital Requirement - Both life and non-life insurance activity	R0590

S.01.01.04

Content of the submission

Template Code	Template name		C0010
S.01.02.04	Basic Information - General	R0010
S.01.03.04	Basic Information - RFF and matching adjustment portfolios	R0020
S.02.01.01	Balance Sheet	R0030
S.02.02.01	Liabilities by currency	R0040
S.03.01.04	Off-balance sheet items -general	R0060
S.05.01.01	Premiums, claims and expenses by line of business	R0110
S.05.02.04	Premiums, claims and expenses by country	R0120
S.06.02.04	List of assets	R0140
S.06.03.04	Collective investment undertakings - look-through approach	R0150
S.06.04.01	Climate change-related risks to investments	R0151
S.07.01.04	Structured products	R0160
S.08.01.04	Open derivatives	R0170
S.09.01.04	Income/gains and losses in the period	R0190
S.10.01.04	Securities lending and repos	R0200
S.11.01.04	Assets held as collateral	R0210
S.22.01.04	Impact of long term guarantees measures and transitionals	R0370
S.23.01.04	Own funds	R0410
S.23.02.04	Detailed information by tiers on own funds	R0420
S.23.03.04	Annual movements on own funds	R0430
S.23.04.04	List of items on own funds	R0440
S.25.01.04	Solvency Capital Requirement - for groups on Standard Formula	R0460
S.25.05.04	Solvency Capital Requirement - for groups using an internal model (partial or full)	R0470
S.26.01.04	Solvency Capital Requirement - Market risk	R0500
S.26.02.04	Solvency Capital Requirement - Counterparty default risk	R0510
S.26.03.04	Solvency Capital Requirement - Life underwriting risk	R0520
S.26.04.04	Solvency Capital Requirement - Health underwriting risk	R0530
S.26.05.04	Solvency Capital Requirement - Non-Life underwriting risk	R0540
S.26.06.04	Solvency Capital Requirement - Operational risk	R0550
S.26.07.04	Solvency Capital Requirement - Simplifications	R0560
S.26.08.04	Solvency Capital Requirement - for groups using an internal model (partial or full)	R0561
S.26.09.04	Internal model - Market & credit risk and sensitivities	R0562
S.26.10.01	Internal model - Credit event risk Portfolio view detail	R0563
S.26.11.01	Internal model - Credit event risk for financial instruments	R0564
S.26.12.01	Internal model - Credit risk Non-Financial Instruments	R0565
S.26.13.01	Internal model - Non-life & Health Non-SLT	R0566
S.26.14.01	Internal model - Life & Health risk	R0567
S.26.15.01	Internal model - Operational risk	R0568
S.26.16.01	Internal model - Model Changes	R0569
S.27.01.04	Solvency Capital Requirement - Non-Life and Health Catastrophe risk	R0570
S.31.01.04	Share of reinsurers (including Finite Reinsurance and SPV's)	R0680
S.31.02.04	Special Purpose Vehicles	R0690
S.32.01.04	Undertakings in the scope of the group	R0700
S.33.01.04	Insurance and Reinsurance individual requirements	R0710
S.34.01.04	Other regulated and non-regulated financial undertakings including insurance holding companies and mixed financial holding company individual requirements	R0720
S.35.01.04	Contribution to group Technical Provisions	R0730
S.36.01.01	IGT - Equity-type transactions, debt and asset transfer	R0740
S.36.02.01	IGT - Derivatives	R0750
S.36.03.01	IGT - Off-balance sheet and contingent liabilities	R0760
S.36.04.01	IGT - Insurance and Reinsurance	R0770
S.36.05.01	IGT - P&L	R0775
S.37.01.04	Risk concentration	R0780
S.37.02.04	Risk Concentration – Exposure by currency, sector, country	R0785
S.37.03.04	Risk Concentration – Exposure by asset class and rating	R0786

S.01.01.05

Content of the submission

Template Code	Template name		C0010
S.01.02.04	Basic Information - General	R0010
S.02.01.02	Balance Sheet	R0030
S.05.01.02	Premiums, claims and expenses by line of business	R0110
S.06.02.04	List of assets	R0140
S.06.03.04	Collective investment undertakings - look-through approach	R0150
S.08.01.04	Open derivatives	R0170
S.23.01.04	Own funds	R0410

SR.01.01.01

Content of the submission

	Ring-fenced fund/matching portfolio/remaining part	Z0010
	Fund/Portfolio number	Z0020
Template Code	Template name		C0010
SR.02.01.01	Balance Sheet	R0790
SR.12.01.01	Life and Health SLT Technical Provisions	R0800
SR.17.01.01	Non-Life Technical Provisions	R0810
SR.22.02.01	Projection of future cash flows (Best Estimate - Matching portfolios)	R0820
SR.22.03.01	Information on the matching adjustment calculation	R0830
SR.25.01.01	Solvency Capital Requirement - for undertakings on Standard Formula	R0840
SR.25.05.01	Solvency Capital Requirement - for undertakings using an internal model (partial or full)	R0850
SR.26.01.01	Solvency Capital Requirement - Market risk	R0870
SR.26.02.01	Solvency Capital Requirement - Counterparty default risk	R0880
SR.26.03.01	Solvency Capital Requirement - Life underwriting risk	R0890
SR.26.04.01	Solvency Capital Requirement - Health underwriting risk	R0900
SR.26.05.01	Solvency Capital Requirement - Non-Life underwriting risk	R0910
SR.26.06.01	Solvency Capital Requirement - Operational risk	R0920
SR.26.07.01	Solvency Capital Requirement - Simplifications	R0930
SR.26.08.01	Solvency Capital Requirement - for undertakings using an internal model	R0935
SR.27.01.01	Solvency Capital Requirement - Non-Life Catastrophe risk	R0940

SR.01.01.04

Content of the submission

	Ring-fenced fund/matching portfolio/remaining part	Z0010
	Fund/Portfolio number	Z0020
Template Code	Template name		C0010
SR.02.01.04	Balance Sheet	R0790
SR.25.01.01	Solvency Capital Requirement - for groups on Standard Formula	R0840
SR.25.05.01	Solvency Capital Requirement - for groups using an internal model (partial or full)	R0850
SR.26.01.01	Solvency Capital Requirement - Market risk	R0870
SR.26.02.01	Solvency Capital Requirement - Counterparty default risk	R0880
SR.26.03.01	Solvency Capital Requirement - Life underwriting risk	R0890
SR.26.04.01	Solvency Capital Requirement - Health underwriting risk	R0900
SR.26.05.01	Solvency Capital Requirement - Non-Life underwriting risk	R0910
SR.26.06.01	Solvency Capital Requirement - Operational risk	R0920
SR.26.07.01	Solvency Capital Requirement - Simplifications	R0930
SR.26.08.04	Solvency Capital Requirement - for groups using an internal model	R0935
SR.27.01.01	Solvency Capital Requirement - Non-Life Catastrophe risk	R0940

S.01.02.01

Basic Information - General

		C0010
Undertaking name	R0010
Undertaking identification code	R0020
Type of undertaking	R0040
Country of authorisation	R0050
Language of reporting	R0070
Reporting submission date	R0080
Financial year end	R0081
Reporting reference date	R0090
Regular/Ad-hoc submission	R0100
Currency used for reporting	R0110
Accounting standards	R0120
Method of Calculation of the SCR	R0130
Use of undertaking specific parameters	R0140
Ring-fenced funds	R0150
Matching adjustment	R0170
Volatility adjustment	R0180
Transitional measure on the risk-free interest rate	R0190
Transitional measure on technical provisions	R0200
Initial submission or re-submission	R0210
Exemption of reporting ECAI information	R0250
Direct URL to the webpage where the Solvency and Financial Condition Report (SFCR) is disclosed	R0255
Direct URL to download the Solvency and Financial Condition Report (SFCR) corresponding to this financial year reporting obligation (R0090)	R0260
Captive business	R0270
Run-off business	R0280
M&A during the period	R0290

S.01.02.04

Basic Information - General

		C0010
Participating undertaking name	R0010
Group identification code	R0020
Name of the group	R0025
Country of the group supervisor	R0050
Sub-group information	R0060
Language of reporting	R0070
Reporting submission date	R0080
Financial year end	R0081
Reporting reference date	R0090
Regular/Ad-hoc submission	R0100
Currency used for reporting	R0110
Accounting standards	R0120
Method of Calculation of the group SCR	R0130
Use of group specific parameters	R0140
Ring-fenced funds	R0150
Method of group solvency calculation	R0160
Matching adjustment	R0170
Volatility adjustment	R0180
Transitional measure on the risk-free interest rate	R0190
Transitional measure on technical provisions	R0200
Initial submission or re-submission	R0210
Exemption of reporting ECAI information	R0250
Direct URL to the webpage where the Solvency and Financial Condition Report (SFCR) is disclosed	R0255
Direct URL to download the Solvency and Financial Condition Report	R0260
Captive business	R0270
Run-off business	R0280
M&A during the period	R0290

S.01.03.01

Basic Information - RFF and matching adjustment portfolios

List of all RFF/MAP (overlaps allowed)

Fund/Portfolio Number	Name of Ring-fenced fund/Matching adjustment portfolio	RFF/MAP/Remaining part of a fund	RFF/MAP with sub RFF/MAP	Material	Article 304
C0040	C0050	C0060	C0070	C0080	C0090

List of RFF/MAP with sub RFF/MAP

Number of RFF/MAP with sub RFF/MAP	Number of sub RFF/MAP	Sub RFF/MAP
C0100	C0110	C0120

S.01.03.04

Basic Information - RFF and matching adjustment portfolios

List of all RFF/MAP (overlaps allowed)

Legal name of the undertaking	Identification code of the undertaking	Fund/Portfolio Number	Name of ring-fenced fund/Matching adjustment portfolio	RFF/MAP/Remaining part of a fund	RFF/MAP with sub RFF/MAP	Material	Article 304
C0010	C0020	C0040	C0050	C0060	C0070	C0080	C0090

List of RFF/MAP with sub RFF/MAP

Number of RFF/MAP with sub RFF/MAP	Number of sub RFF/MAP	Sub RFF/MAP
C0100	C0110	C0120

S.02.01.01

Balance sheet

		Solvency II value	Statutory accounts value
Assets		C0010	C0020
Goodwill	R0010
Deferred acquisition costs	R0020
Intangible assets	R0030
Deferred tax assets	R0040
Pension benefit surplus	R0050
Property, plant & equipment held for own use	R0060
Investments (other than assets held for index-linked and unit-linked contracts)	R0070
Property (other than for own use)	R0080
Holdings in related undertakings, including participations	R0090
Equities	R0100
Equities - listed	R0110
Equities - unlisted	R0120
Bonds	R0130
Government Bonds	R0140
Corporate Bonds	R0150
Structured notes	R0160
Collateralised securities	R0170
Collective Investments Undertakings	R0180
Derivatives	R0190
Deposits other than cash equivalents	R0200
Other investments	R0210
Assets held for index-linked and unit-linked contracts	R0220
Loans and mortgages	R0230
Loans on policies	R0240
Loans and mortgages to individuals	R0250
Other loans and mortgages	R0260
Reinsurance recoverables from:	R0270
Non-life and health similar to non-life	R0280
Non-life excluding health	R0290
Health similar to non-life	R0300
Life and health similar to life, excluding health and index-linked and unit-linked	R0310
Health similar to life	R0320
Life excluding health and index-linked and unit-linked	R0330
Life index-linked and unit-linked	R0340
Deposits to cedants	R0350
Insurance and intermediaries receivables	R0360
Reinsurance receivables	R0370
Receivables (trade, not insurance)	R0380
Own shares (held directly)	R0390
Amounts due in respect of own fund items or initial fund called up but not yet paid in	R0400
Cash and cash equivalents	R0410
Any other assets, not elsewhere shown	R0420
Total assets	R0500
Liabilities		C0010	C0020
Technical provisions – non-life	R0510
Technical provisions – non-life (excluding health)	R0520
Technical provisions calculated as a whole	R0530
Best Estimate	R0540
Risk margin	R0550
Technical provisions - health (similar to non-life)	R0560
Technical provisions calculated as a whole	R0570
Best Estimate	R0580
Risk margin	R0590
Technical provisions - life (excluding index-linked and unit-linked)	R0600
Technical provisions - health (similar to life)	R0610
Technical provisions calculated as a whole	R0620
Best Estimate	R0630
Risk margin	R0640
Technical provisions – life (excluding health and index-linked and unit-linked)	R0650
Technical provisions calculated as a whole	R0660
Best Estimate	R0670
Risk margin	R0680
Technical provisions – index-linked and unit-linked	R0690
Technical provisions calculated as a whole	R0700
Best Estimate	R0710
Risk margin	R0720
Other technical provisions	R0730
Contingent liabilities	R0740
Provisions other than technical provisions	R0750
Pension benefit obligations	R0760
Deposits from reinsurers	R0770
Deferred tax liabilities	R0780
Derivatives	R0790
Debts owed to credit institutions	R0800
Financial liabilities other than debts owed to credit institutions	R0810
Insurance & intermediaries payables	R0820
Reinsurance payables	R0830
Payables (trade, not insurance)	R0840
Subordinated liabilities	R0850
Subordinated liabilities not in Basic Own Funds	R0860
Subordinated liabilities in Basic Own Funds	R0870
Any other liabilities, not elsewhere shown	R0880
Total liabilities	R0900
Excess of assets over liabilities	R1000

S.02.01.02

Balance sheet

		Solvency II value
Assets		C0010
Goodwill	R0010
Deferred acquisition costs	R0020
Intangible assets	R0030
Deferred tax assets	R0040
Pension benefit surplus	R0050
Property, plant & equipment held for own use	R0060
Investments (other than assets held for index-linked and unit-linked contracts)	R0070
Property (other than for own use)	R0080
Holdings in related undertakings, including participations	R0090
Equities	R0100
Equities - listed	R0110
Equities - unlisted	R0120
Bonds	R0130
Government Bonds	R0140
Corporate Bonds	R0150
Structured notes	R0160
Collateralised securities	R0170
Collective Investments Undertakings	R0180
Derivatives	R0190
Deposits other than cash equivalents	R0200
Other investments	R0210
Assets held for index-linked and unit-linked contracts	R0220
Loans and mortgages	R0230
Loans on policies	R0240
Loans and mortgages to individuals	R0250
Other loans and mortgages	R0260
Reinsurance recoverables from:	R0270
Non-life and health similar to non-life	R0280
Non-life excluding health	R0290
Health similar to non-life	R0300
Life and health similar to life, excluding health and index-linked and unit-linked	R0310
Health similar to life	R0320
Life excluding health and index-linked and unit-linked	R0330
Life index-linked and unit-linked	R0340
Deposits to cedants	R0350
Insurance and intermediaries receivables	R0360
Reinsurance receivables	R0370
Receivables (trade, not insurance)	R0380
Own shares (held directly)	R0390
Amounts due in respect of own fund items or initial fund called up but not yet paid in	R0400
Cash and cash equivalents	R0410
Any other assets, not elsewhere shown	R0420
Total assets	R0500
Liabilities		C0010
Technical provisions – non-life	R0510
Technical provisions – non-life (excluding health)	R0520
Technical provisions calculated as a whole	R0530
Best Estimate	R0540
Risk margin	R0550
Technical provisions - health (similar to non-life)	R0560
Technical provisions calculated as a whole	R0570
Best Estimate	R0580
Risk margin	R0590
Technical provisions - life (excluding index-linked and unit-linked)	R0600
Technical provisions - health (similar to life)	R0610
Technical provisions calculated as a whole	R0620
Best Estimate	R0630
Risk margin	R0640
Technical provisions – life (excluding health and index-linked and unit-linked)	R0650
Technical provisions calculated as a whole	R0660
Best Estimate	R0670
Risk margin	R0680
Technical provisions – index-linked and unit-linked	R0690
Technical provisions calculated as a whole	R0700
Best Estimate	R0710
Risk margin	R0720
Other technical provisions	R0730
Contingent liabilities	R0740
Provisions other than technical provisions	R0750
Pension benefit obligations	R0760
Deposits from reinsurers	R0770
Deferred tax liabilities	R0780
Derivatives	R0790
Debts owed to credit institutions	R0800
Financial liabilities other than debts owed to credit institutions	R0810
Insurance & intermediaries payables	R0820
Reinsurance payables	R0830
Payables (trade, not insurance)	R0840
Subordinated liabilities	R0850
Subordinated liabilities not in Basic Own Funds	R0860
Subordinated liabilities in Basic Own Funds	R0870
Any other liabilities, not elsewhere shown	R0880
Total liabilities	R0900
Excess of assets over liabilities	R1000

SR.02.01.01

Balance sheet

Ring-fenced fund or remaining part	Z0020
Fund number	Z0030

		Solvency II value	Statutory accounts value
Assets		C0010	C0020
Goodwill	R0010
Deferred acquisition costs	R0020
Intangible assets	R0030
Deferred tax assets	R0040
Pension benefit surplus	R0050
Property, plant & equipment held for own use	R0060
Investments (other than assets held for index-linked and unit-linked contracts)	R0070
Property (other than for own use)	R0080
Holdings in related undertakings, including participations	R0090
Equities	R0100
Equities - listed	R0110
Equities - unlisted	R0120
Bonds	R0130
Government Bonds	R0140
Corporate Bonds	R0150
Structured notes	R0160
Collateralised securities	R0170
Collective Investments Undertakings	R0180
Derivatives	R0190
Deposits other than cash equivalents	R0200
Other investments	R0210
Assets held for index-linked and unit-linked contracts	R0220
Loans and mortgages	R0230
Loans on policies	R0240
Loans and mortgages to individuals	R0250
Other loans and mortgages	R0260
Reinsurance recoverables from:	R0270
Non-life and health similar to non-life	R0280
Non-life excluding health	R0290
Health similar to non-life	R0300
Life and health similar to life, excluding health and index-linked and unit-linked	R0310
Health similar to life	R0320
Life excluding health and index-linked and unit-linked	R0330
Life index-linked and unit-linked	R0340
Deposits to cedants	R0350
Insurance and intermediaries receivables	R0360
Reinsurance receivables	R0370
Receivables (trade, not insurance)	R0380
Own shares (held directly)	R0390
Amounts due in respect of own fund items or initial fund called up but not yet paid in	R0400
Cash and cash equivalents	R0410
Any other assets, not elsewhere shown	R0420
Total assets	R0500
Liabilities		C0010	C0020
Technical provisions – non-life	R0510
Technical provisions – non-life (excluding health)	R0520
Technical provisions calculated as a whole	R0530
Best Estimate	R0540
Risk margin	R0550
Technical provisions - health (similar to non-life)	R0560
Technical provisions calculated as a whole	R0570
Best Estimate	R0580
Risk margin	R0590
Technical provisions - life (excluding index-linked and unit-linked)	R0600
Technical provisions - health (similar to life)	R0610
Technical provisions calculated as a whole	R0620
Best Estimate	R0630
Risk margin	R0640
Technical provisions – life (excluding health and index-linked and unit-linked)	R0650
Technical provisions calculated as a whole	R0660
Best Estimate	R0670
Risk margin	R0680
Technical provisions – index-linked and unit-linked	R0690
Technical provisions calculated as a whole	R0700
Best Estimate	R0710
Risk margin	R0720
Other technical provisions
Contingent liabilities	R0740
Provisions other than technical provisions	R0750
Pension benefit obligations	R0760
Deposits from reinsurers	R0770
Deferred tax liabilities	R0780
Derivatives	R0790
Debts owed to credit institutions	R0800
Financial liabilities other than debts owed to credit institutions	R0810
Insurance & intermediaries payables	R0820
Reinsurance payables	R0830
Payables (trade, not insurance)	R0840
Subordinated liabilities	R0850
Subordinated liabilities not in Basic Own Funds	R0860
Subordinated liabilities in Basic Own Funds	R0870
Any other liabilities, not elsewhere shown	R0880
Total liabilities	R0900
Excess of assets over liabilities	R1000

S.02.02.01

Liabilities by currency

						Material currency
Currency code					R0010		…

		Total value of all currencies	Value of the Solvency II reporting currency	Value of remaining other currencies		Value of material currencies
		C0020	C0030	C0040		C0050	…

Liabilities
Technical provisions (excluding index-linked and unit-linked contracts)	R0110						…
Technical provisions - index-linked and unit-linked contracts	R0120						…
Deposits from reinsurers and insurance, intermediaries and reinsurance payables	R0130						…
Derivatives	R0140						…
Financial liabilities	R0150						…
Contingent liabilities	R0160						…
Any other liabilities	R0170						…
Total liabilites	R0200						…

S.03.01.01

Off-balance sheet items -general

		Maximum value	Value of guarantee / collateral / contingent liabilities	Value of assets for which collateral is held	Value of liabilities for which collateral is pledged	Information about the unlimited guarantees
		C0010	C0020	C0030	C0040	C0050
Guarantees provided by the undertaking, including letters of credit	R0010
Of which, guarantees, including letters of credit provided to other undertakings of the same group	R0020
Guarantees received by the undertaking, including letters of credit	R0030
Of which, guarantees, including letters of credit received from other undertakings of the same group	R0040
Collateral held
Collateral held for loans made or bonds purchased	R0100
Collateral held for derivatives	R0110
Assets pledged by reinsurers for ceded technical provisions	R0120
Other collateral held	R0130
Total collateral held	R0200
Collateral pledged
Collateral pledged for loans received or bonds issued	R0210
Collateral pledged for derivatives	R0220
Assets pledged to cedants for technical provisions (reinsurance accepted)	R0230
Other collateral pledged	R0240
Total collateral pledged	R0300
Contingent liabilities
Contingent liabilities not in Solvency II Balance Sheet	R0310
Of which contingent liabilities toward entities of the same group	R0320
Contingent liabilities in Solvency II Balance Sheet	R0330
Total Contingent liabilities	R0400
Unlimited guarantees
received	R0510
provided	R0520

S.03.01.04

Off-balance sheet items -general

		Maximum value	Value of guarantee / collateral / contingent liabilities	Value of assets for which collateral is held	Value of liabilities for which collateral is pledged	Information about the unlimited guarantees
		C0010	C0020	C0030	C0040	C0050
Guarantees provided by the group including letters of credit	R0010
Guarantees received by the group including letters of credit	R0030
Collateral held
Collateral held for loans made or bonds purchased	R0100
Collateral held for derivatives	R0110
Assets pledged by reinsurers for ceded technical provisions	R0120
Other collateral held	R0130
Total collateral held	R0200
Collateral pledged
Collateral pledged for loans received or bonds issued	R0210
Collateral pledged for derivatives	R0220
Assets pledged to cedants for technical provisions (reinsurance accepted)	R0230
Other collateral pledged	R0240
Total collateral pledged	R0300
Contingent liabilities
Contingent liabilities not in Solvency II Balance Sheet	R0310
Of which contingent liabilities toward entities of the same group	R0320
Contingent liabilities in Solvency II Balance Sheet	R0330
Total Contingent liabilities	R0400
Unlimited guarantees
received	R0510
provided	R0520

S.04.02.01

Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liability

			EEA country	R0010	…

		Undertaking	By EEA Member		…
		FPS	Branch	FPS	Branch	FPS
		C0010	C0020	C0030	…
Frequency of claims for Motor Vehicle Liability (except carrier's liability)	R0020
Average cost of claims for Motor Vehicle Liability (except carrier's liability)	R0030

S.04.03.01

Basic Information - list of underwriting entities

List of underwriting entities

Underwriting entity code	Type of underwriting entity code	Type of entity	Type of branch localisation	Country of establishment
C0010	C0011	C0020	C0030	C0040

S.04.04.01

Activity by country- location of underwriting

	Line of Business	Z0010		Underwriting entity code	Z0020
				EEA country	R0010

		By underwriting entity		By underwriting entity and by EEA member (localization of activity [based on place of underwriting])	…
		Business underwritten in the country of establishment	Business underwritten through FPS in country different from the country of establishment	Business underwritten in the considered country through FPS	…
		C0010	C0020	C0030
Premiums written (gross)	R0020
Claims incurred	R0030
Acquisition expenses	R0040
of which commissions	R0050

S.04.05.01

Activity by country - location of risk

	Line of Business	Z0010		Country	R0010
	Underwriting entity code	Z0020

		Total underwriting entity activity	…	Activity by country – location of risk	…
		Total of business written by the undertakings	…	Total by country	…
		C0010		C0020
Premiums written (gross)	R0020
Premiums earned (gross)	R0030
Claims incurred (gross)	R0040
Expenses incurred (gross)	R0050

S.05.01.01

Premiums, claims and expenses by line of business

		Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)
		Medical expense insurance	Income protection insurance	Workers' compensation insurance	Motor vehicle liability insurance	Other motor insurance	Marine, aviation and transport insurance	Fire and other damage to property insurance	General liability insurance	Credit and suretyship insurance
		C0010	C0020	C0030	C0040	C0050	C0060	C0070	C0080	C0090
Premiums written
Gross - Direct Business	R0110
Gross - Proportional reinsurance accepted	R0120
Gross - Non-proportional reinsurance accepted	R0130
Reinsurers' share	R0140
Net	R0200
Premiums earned
Gross - Direct Business	R0210
Gross - Proportional reinsurance accepted	R0220
Gross - Non-proportional reinsurance accepted	R0230
Reinsurers' share	R0240
Net	R0300
Claims incurred
Gross - Direct Business	R0310
Gross - Proportional reinsurance accepted	R0320
Gross - Non-proportional reinsurance accepted	R0330
Reinsurers' share	R0340
Net	R0400

		Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)			Line of Business for: accepted non-proportional reinsurance				Total
		Legal expenses insurance	Assistance	Miscellaneous financial loss	Health	Casualty	Marine, aviation, transport	Property	Total
		C0100	C0110	C0120	C0130	C0140	C0150	C0160	C0200
Premiums written
Gross - Direct Business	R0110
Gross - Proportional reinsurance accepted	R0120
Gross - Non-proportional reinsurance accepted	R0130
Reinsurers' share	R0140
Net	R0200
Premiums earned
Gross - Direct Business	R0210
Gross - Proportional reinsurance accepted	R0220
Gross - Non-proportional reinsurance accepted	R0230
Reinsurers' share	R0240
Net	R0300
Claims incurred
Gross - Direct Business	R0310
Gross - Proportional reinsurance accepted	R0320
Gross - Non-proportional reinsurance accepted	R0330
Reinsurers' share	R0340
Net	R0400

		Line of Business for: non-life insurance obligations
		Medical expense insurance	Income protection insurance	Workers' compensation insurance	Motor vehicle liability insurance	Other motor insurance	Marine, aviation and transport insurance	Fire and other damage to property insurance	General liability insurance	Credit and suretyship insurance
		C0010	C0020	C0030	C0040	C0050	C0060	C0070	C0080	C0090
Expenses incurred	R0550
Administrative expenses
Gross - Direct Business	R0610
Gross - Proportional reinsurance accepted	R0620
Gross - Non-proportional reinsurance accepted	R0630
Reinsurers' share	R0640
Net	R0700
Investment management expenses
Gross - Direct Business	R0710
Gross - Proportional reinsurance accepted	R0720
Gross - Non-proportional reinsurance accepted	R0730
Reinsurers' share	R0740
Net	R0800
Claims management expenses
Gross - Direct Business	R0810
Gross - Proportional reinsurance accepted	R0820
Gross - Non-proportional reinsurance accepted	R0830
Reinsurers' share	R0840
Net	R0900
Acquisition expenses
Gross - Direct Business	R0910
Gross - Proportional reinsurance accepted	R0920
Gross - Non-proportional reinsurance accepted	R0930
Reinsurers' share	R0940
Net	R1000
Overhead expenses
Gross - Direct Business	R1010
Gross - Proportional reinsurance accepted	R1020
Gross - Non-proportional reinsurance accepted	R1030
Reinsurers' share	R1040
Net	R1100
Balance - other technical expenses/income	R1200
Total expenses	R1300

		Line of Business for: non-life insurance obligations			Line of Business for: accepted non-proportional reinsurance				Total
		Legal expenses insurance	Assistance	Miscellaneous financial loss	Health	Casualty	Marine, aviation, transport	Property	Total
		C0100	C0110	C0120	C0130	C0140	C0150	C0160	C0200
Expenses incurred	R0550
Administrative expenses
Gross - Direct Business	R0610
Gross - Proportional reinsurance accepted	R0620
Gross - Non-proportional reinsurance accepted	R0630
Reinsurers' share	R0640
Net	R0700
Investment management expenses
Gross - Direct Business	R0710
Gross - Proportional reinsurance accepted	R0720
Gross - Non-proportional reinsurance accepted	R0730
Reinsurers' share	R0740
Net	R0800
Claims management expenses
Gross - Direct Business	R0810
Gross - Proportional reinsurance accepted	R0820
Gross - Non-proportional reinsurance accepted	R0830
Reinsurers' share	R0840
Net	R0900
Acquisition expenses
Gross - Direct Business	R0910
Gross - Proportional reinsurance accepted	R0920
Gross - Non-proportional reinsurance accepted	R0930
Reinsurers' share	R0940
Net	R1000
Overhead expenses
Gross - Direct Business	R1010
Gross - Proportional reinsurance accepted	R1020
Gross - Non-proportional reinsurance accepted	R1030
Reinsurers' share	R1040
Net	R1100
Balance - other technical expenses/income	R1200
Total expenses	R1300

		Line of Business for: life insurance obligations						Life reinsurance obligations		Total
		Health insurance	Insurance with profit participation	Index-linked and unit-linked insurance	Other life insurance	Annuities stemming from non-life insurance contracts and relating to health insurance obligations	Annuities stemming from non-life insurance contracts and relating to insurance obligations other than health insurance obligations	Health reinsurance	Life reinsurance
		C0210	C0220	C0230	C0240	C0250	C0260	C0270	C0280	C0300
Premiums written
Gross	R1410
Reinsurers' share	R1420
Net	R1500
Premiums earned
Gross	R1510
Reinsurers' share	R1520
Net	R1600
Claims incurred
Gross	R1610
Reinsurers' share	R1620
Net	R1700
Changes in other technical provisions
Gross	R1710
Reinsurers' share	R1720
Net	R1800
Expenses incurred	R1900
Administrative expenses
Gross	R1910
Reinsurers' share	R1920
Net	R2000
Investment management expenses
Gross	R2010
Reinsurers' share	R2020
Net	R2100
Claims management expenses
Gross	R2110
Reinsurers' share	R2120
Net	R2200

		Line of Business for: life insurance obligations						Life reinsurance obligations		Total
		Health insurance	Insurance with profit participation	Index-linked and unit-linked insurance	Other life insurance	Annuities stemming from non-life insurance contracts and relating to health insurance obligations	Annuities stemming from non-life insurance contracts and relating to insurance obligations other than health insurance obligations	Health reinsurance	Life reinsurance
		C0210	C0220	C0230	C0240	C0250	C0260	C0270	C0280	C0300
Acquisition expenses
Gross	R2210
Reinsurers' share	R2220
Net	R2300
Overhead expenses
Gross	R2310

		ISSN 1977-0677
Official Journal of the European Union		L 120

English edition	Legislation	Volume 66 5 May 2023

Contents		II Non-legislative acts	page
		REGULATIONS
	*	Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 ( 1 )	1
	*	Commission Implementing Regulation (EU) 2023/895 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition and repealing Implementing Regulation (EU) 2015/2452 ( 1 )	1597