Home / Acts & Regulations / Reporting Explanations / S.35.01 — Contribution to group Technical Provisions

S.35.01 — Contribution to group Technical Provisions

Download PDF

S.35.01 — Contribution to group Technical Provisions

General comments:

This section relates to the annual submission of information for groups.

The information to be reported between C0050 to C0210 shall be after the volatility adjustment, the matching adjustment and interest rate transitional is applied. The transitional deduction to technical provisions is reported separately in C0220 and C0230.

This template is relevant under method 1 as defined in Article 230 of Directive 2009/138/EC, method 2 as defined in Article 233 of Directive 2009/138/EC and a combination of methods.

Related insurance and reinsurance undertakings which are not subsidiaries are excluded from the scope of this template since they are assessed through the adjusted equity method.

ITEM INSTRUCTIONS
C0010 Legal name of
the undertaking
Legal name of each undertaking
C0020 Identification
code of the
undertaking
Identification code by this order of priority:

Legal Entity Identifier (LEI) mandatory if existing;

Specific code in case of absence of LEI code.
Specific code:

For EEA regulated undertakings other than insurance
and reinsurance undertakings within the scope of group
supervision: identification code used in the local
market, attributed by the undertaking’s competent
supervisory authority;

For
non–EEA
undertakings
and
non–regulated
undertakings within the scope of group supervision,
identification code will be provided by the group.
When allocating an identification code to each non–
EEA or non–regulated undertaking, the group should
comply with the following format in a consistent
manner:
identification code of the parent undertaking + ISO
3166–1 alpha–2 code of the country of the undertaking
+ 5 digits
C0030 Type of code of
the ID of the
undertaking
Identification of the code used in item ‘Identification code of
the undertaking’:
1 —
LEI
2 —
Specific code
C0040 Method of group
solvency
calculation
Identify the method of the group calculation. The following
closed list of options shall be used:
1 —
Method 1
2 —
Method 2
C0050 Total amount of
TP —
Amount
of TP gross of
IGT
Total amount of technical provisions gross of IGT.
This item equals the sum of items C0070, C0100, C0130,
C0160, C0190 and C0220, except for (re)insurance
undertakings situated in equivalent non–EEA countries under
method 2.
For (re)insurance undertakings situated in equivalent non–EEA
countries under method 2 only item C0050 is mandatory.
The cell shall be filled in with amounts gross of reinsurance
and of IGT.
When method 1 as defined under Article 230 of Directive
2009/138/EC is used for the (re)insurance undertaking, the
total amount of technical provisions in cell C0050 accounts for
its contribution gross of reinsurance ceded within the scope of
group supervision to the group technical provisions.
When method 2 is used for the (re)insurance undertaking, the
total amount of technical provisions in cell C0050 cannot be
reconciled with the amount of group technical provisions in the
C0060 Total amount of
TP —
Amount
of TP net of IGT
group balance sheet.
Total amount of technical provisions net of IGT.
This item equals the sum of items C0080, C0110, C0140,
C0170, C0200 and C0230, except for (re)insurance
undertakings situated in equivalent non–EEA countries under
method 2.
For (re)insurance undertakings situated in equivalent non–EEA
countries and allowed to use the local rules under method 2,
only item C0060 is mandatory and this shall be filled on the
basis of the local solvency regime.
The cell shall be filled in with amounts gross of reinsurance
but net of IGT, including intra–group reinsurance (the risk
margin should not be net of IGT).
When method 1 as defined under Article 230 of Directive
2009/138/EC is used for the (re)insurance undertaking, the
total amount of technical provisions in cell C0060 accounts for
its contribution net of reinsurance ceded within the scope of
group supervision to the group technical provisions. The total
amount of technical provisions in cell C0060 for all
(re)insurance undertakings under method 1 can be reconciled
with the amount of group technical provisions in the group
balance sheet.
When method 2 is used for the (re)insurance undertaking, the
total amount of technical provisions in cell C0060 cannot be
reconciled with the amount of group technical provisions in the
group balance sheet.
C0070,
C0100,
C0130,
C0160,
C0190
Amount of TP
gross of IGT
Amount of technical provisions (TP calculated as a whole or
the sum of the best estimate and the risk margin), split by
respective main categories (Life excluding health and unit
linked index–linked, Unit–linked and index linked, Health —
SLT and non–SLT, Non–life excluding health) of the EEA or
non–EEA undertaking calculated according to Solvency II
rules.
The cell shall be filled in with amounts gross of reinsurance
and of IGT.
The currency used shall be the group currency.
This item is reported for the (re)insurance undertakings under
method 1 and method 2, except for the (re)insurance
undertakings under method 2 situated in equivalent non–EEA
countries.
C0080,
C0110,
C0140,
C0170,
C0200
Amount of TP
net of IGT
Amount of technical provisions (TP calculated as a whole or
the sum of the best estimate and the risk margin), split by
respective main categories (Life excluding health and unit
linked index–linked, Unit–linked and index linked, Health —
SLT and non–SLT, Non–life excluding health) of the EEA or
non–EEA undertaking calculated according to Solvency II
rules.
The cell shall be filled in with amounts gross of reinsurance
but net of IGT, including intra–group reinsurance.
The currency used shall be the group currency.
This item is reported for the (re)insurance undertakings under
method 1 and method 2, except for the (re)insurance
undertakings under method 2 situated in equivalent non–EEA
countries.
C0090,
C0120,
C0150,
Net Contribution
to Group TP (%)
The percentage share of TP (TP calculated as a whole or the
sum of the best estimate and the risk margin) of the (re)
insurance undertaking to the group TP under method 1 net of
IGT but gross of reinsurance ceded outside the group, split by

Solvency II software

C0180,
C0210
respective main categories (Life excluding health and unit
linked index–linked, Unit–linked and index linked, Health —
SLT and non–SLT, Non–life excluding health).
This item is not reported for undertakings under method 2.
C0220 Transitional on
TP —
Amount
of TP gross of
IGT
Amount of the transitional deduction to technical provisions.
This value is not included in the previous items.
The cell shall be filled in with amounts gross of reinsurance
and IGT.
This value shall be reported as a negative value.
C0230 Transitional on
TP —
Amount
of TP net of IGT
Amount of the transitional deduction to technical provisions.
This value is not included in the previous items.
The cell shall be filled in with amounts gross of reinsurance
but net of IGT, including intra–group reinsurance.
This value shall be reported as a negative value.
C0240 LTG measures

TP subject to
Transitional on
RFR —
Amount
of TP gross of
IGT
Indicate the amount of Total amount of TP gross of IGT
(C0050) subject to the transitional adjustment to the relevant
risk-free interest rate term structure.
The cell shall be filled in with amounts gross of reinsurance
and IGT.
C0250 LTG measures

TP subject to
VA —
Amount
of TP gross of
IGT
Indicate the amount of Total amount of TP gross of IGT
(C0050) subject to volatility adjustment. The Technical
Provisions are reported after transitional and with Risk Margin.
The cell shall be filled in with amounts gross of reinsurance
and IGT, including intra–group reinsurance.
C0260 LTG measures

TP subject to
MA —
Amount
of TP gross of
IGT
Indicate the amount of Total amount of TP gross of IGT
(C0050) subject to matching adjustment.
The cell shall be filled in with amounts gross of reinsurance
and IGT, including intra–group reinsurance.