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S.13.01 — Projection of future gross cash flows (Best Estimate –life)

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S.13.01 — Projection of future gross cash flows (Best Estimate –life)

General comments:

This part of Annex II relates to annual submission of information for individual entities.

This template shall include information only in relation to the best estimates. The cash flows to be reported are gross of reinsurance and undiscounted.

Cash–flow projections such as central scenarios can be used as no perfect reconciliation with Best Estimate calculation is required. Undertakings may follow different approaches to identify Future Discretionary Benefits, e.g. using the certainty equivalent scenario or an average through all the scenarios considered. If difficult to project some future cash–flows like collective Future Discretionary Benefits the undertaking shall report the cash flow it effectively uses for calculating the Best Estimate. Other example of complex projection are reinsurance contracts covering multiple lines of business. In this case, allocation of reinsurance cash-flows by line of business should be consistent with the approach followed to unbundle insurance recoverables by line of business.

All cash flows expressed in different currencies shall be considered and converted in the reporting currency using the exchange rate at the reporting date

In case 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, the information shall not be reported.

ITEM INSTRUCTIONS
C0011/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Insurance
with profit
participation
(gross), Cash
out–flows —
Future
guaranteed
benefits
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones stemming from future
guaranteed
benefits regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35,
Insurance with profit participation.
C0015/R0010-R0330 Future cash–
flows used in
the Best
estimate,
Insurance
with profit
participation
(gross), Cash
out–flows —
Future
discretionary
benefits
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones stemming from future
discretionary benefits regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Insurance with profit participation.
C0020/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Insurance
with profit
participation(
gross), Cash
out–flows —
Future
expenses and
other cash
out–flows
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones related to expenses that
will be incurred in servicing insurance and
reinsurance obligations, and other cash–flow items
such as taxation payments which are, or expected to
be, charged to policyholders or are required to settle
the insurance obligations, for line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Insurance with profit participation.
Cash out–flows from non–life insurance contracts
that will change to Annuities but not yet formally
settled as Annuities, and dealt with within the same
company shall also be included.
C0030/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Insurance
with profit
participation
(gross), Cash
in–flows —
Future
premiums
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–
flows are the ones stemming from future
premiums and any additional cash–flows that result
from those premiums, for line of business, as defined
in Annex I to Delegated Regulation (EU) 2015/35,
Insurance with profit participation.
C0040/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Insurance
with profit
participation
(gross), Cash
in–flows —
Other cash
in–flows
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year
50.
The cash–
flows are the ones not included in Future
premiums and not including investment returns, for
line of business, as defined in Annex I to Delegated
Regulation (EU) 2015/35, Insurance with profit
participation.
C0045/R0010-R0330 Future cash–
flows used in
the Best
estimate,
Insurance
with profit
participation
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The future cash–flows undiscounted from amounts
recoverables from reinsurance and SPVs/Finite Re,
(gross), Cash
flows —
Total
recoverable
from
reinsurance
(after the
adjustment)
including ceded intra group reinsurance, including
future reinsurance premiums. Amount shall be
reported net of adjustment for counterparty default
risk.
C0051/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Index linked
and unit–
linked
insurance
(gross), Cash
out–flows —
Future
guaranteed
benefits
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones stemming from Future
guaranteed
benefits regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Index linked and unit–linked insurance.
C0055/R0010-R0330 Future cash–
flows used in
the Best
estimate,
Index linked
and unit–
linked
insurance
(gross), Cash
out–flows —
Future
discretionary
benefits
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones stemming from Future
guaranteed benefits regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Index linked and unit–linked
insurance.
C0060/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Index linked
and unit–
linked
insurance
(gross), Cash
out–flows —
Future
expenses and
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones related to expenses that
will be incurred in servicing insurance and
reinsurance obligations, and other cash–flow items
such as taxation payments which are, or expected to
be, charged to policyholders or are required to settle
the insurance obligations, regarding line of business,
other cash
out–flows
as defined in Annex I to Delegated Regulation (EU)
2015/35, Index linked and unit–linked insurance.
Cash out–flows from non–life insurance contracts
that will change to Annuities but not yet formally
settled as Annuities, and dealt with within the same
company shall also be included.
C0070/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Index linked
and unit–
linked
insurance
(gross), Cash
in–flows —
Future
premiums
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–
flows are the ones stemming from future
premiums and any additional cash–flows that result
from those premiums, regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Index linked and unit–linked insurance.
C0080/R0010–
R0330
C0085/R0010-R0330
Future cash–
flows used in
the Best
estimate,
Index linked
and unit–
linked
insurance
(gross), Cash
in–flows —
Other cash
in–flows
Future cash–
flows used in
the Best
estimate,
Index linked
and unit–
linked
insurance
(gross), Cash
flows —
Total
recoverable
from
reinsurance
(after the
adjustments)
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–
flows are the ones not included in Future
premiums and not including investment returns,
regarding line of business, as defined in Annex I to
Delegated Regulation (EU) 2015/35, Index linked
and unit–linked insurance.
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The future cash–flows undiscounted from amounts
recoverables from reinsurance and SPVs/Finite Re,
including ceded intra group reinsurance, including
future reinsurance premiums. Amount shall be
reported net of adjustment for counterparty default
risk.
C0091/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Other life
insurance
(gross), Cash
out–flows —
Future
guaranteed
benefits
Amount of undiscounted
cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones stemming from Future
guaranteed benefits regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Other life insurance.
C0095/R0010-R0330 Future cash–
flows used in
the Best
estimate,
Other life
insurance
(gross), Cash
out–flows —
Future
discretionary
benefits
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones stemming from Future
guaranteed benefits regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Other life insurance (gross).
C0100/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Other life
insurance
(gross), Cash
out–flows —
Future
expenses and
other cash
out–flows
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones related to expenses that
will be incurred in servicing insurance and
reinsurance obligations, and other cash–flow items
such as taxation payments which are, or expected to
be, charged to policyholders or
are required to settle
the insurance obligations, regarding line of business,
as defined in Annex I to Delegated Regulation (EU)
2015/35, Other life insurance.
Cash out–flows from non–life insurance contracts
that will change to Annuities but not yet formally
settled as Annuities, and dealt with within the same
company shall also be included.
C0110/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Other life
insurance
(gross), Cash
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–
flows are the ones stemming from future
premiums and any additional cash–flows that result
in–flows —
Future
premiums
from those premiums, regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Other life insurance.
C0120/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Other life
insurance
(gross), Cash
in–flows —
Other cash
in–flows
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–
flows are the ones not included in Future
premiums and not including investment returns,
regarding line of business, as defined in Annex I to
Delegated Regulation (EU) 2015/35, Other life
insurance.
C0125/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Other life
insurance
(gross), Cash
flows —
Total
recoverable
from
reinsurance
(after
adjustment)
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The future cash–flows undiscounted from amounts
recoverables from reinsurance and SPVs/Finite Re,
including ceded intra group reinsurance, including
future reinsurance premiums. Amount shall be
reported net of adjustment for counterparty default
risk.
C0131/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Annuities
stemming
from non–life
contracts
(gross), Cash
out–flows —
Future
guaranteed
benefits
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones stemming from Future
guaranteed benefits regarding lines of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Annuities stemming from non–life contracts
relating to insurance obligations, including health
insurance obligations.
Cash out–flows from non–life insurance contracts
that will change to Annuities but are not yet formally
settled as Annuities and shall not be included.
C0135/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
Annuities
stemming
from non–life
contracts
(gross), Cash
out–flows —
Future
discretionary
benefits
of years 41 to 50 and
aggregated for all the years
after year 50.
The cash–flows are the ones stemming from Future
discretionary
benefits regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, annuities stemming from non-life contracts
(gross).
C0140/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Annuities
stemming
from non–life
contracts
(gross), Cash
out–flows —
Future
expenses and
other cash
out–flows
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones related to expenses that
will be incurred in servicing insurance and
reinsurance obligations, and other cash–flow items
such as taxation payments which are, or expected to
be, charged to policyholders or are required to settle
the insurance obligations, regarding line of business,
as defined in Annex I to Delegated Regulation (EU)
2015/35, Annuities stemming from non–life contracts
relating to insurance obligations, including health
insurance obligations.
Cash out–flows from non–life insurance contracts
that are not yet settled as Annuities and will change
to Annuities and dealt with within the same company
shall not be included.
C0150/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Annuities
stemming
from non–life
contracts
(gross), Cash
in–flows —
Future
premiums
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–
flows are the ones stemming from future
premiums and any additional cash–flows that result
from those premiums, regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Annuities stemming from non–life contracts
relating to insurance obligations, including health
insurance obligations.
C0160/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Annuities
stemming
from non–life
contracts
(gross), Cash
in–flows —
Other cash
in–flows
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–
flows are the ones not included in Future
premiums and not including investment returns,
regarding line of business, as defined in Annex I to
Delegated Regulation (EU) 2015/35, Annuities
stemming from non–life contracts relating to
insurance obligations, including health insurance
obligations.
C0165/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Annuities
stemming
from non–life
contracts
(gross), Cash
flows —
Total
recoverables
from
reinsurance
(after the
adjustment)
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The future cash–flows undiscounted from amounts
recoverables from reinsurance and SPVs/Finite Re,
including ceded intra group reinsurance, including
future reinsurance premiums. Amount shall be
reported net of adjustment for counterparty default
risk.
C0171/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Accepted
reinsurance
(gross), Cash
out–flows —
Future
guaranteed
benefits
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones stemming from Future
guaranteed
benefits regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Accepted reinsurance.
C0175/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Accepted
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
reinsurance
(gross), Cash
out–flows —
Future
discretionary
benefits
The cash–flows are the ones stemming from Future
discretionary benefits regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Accepted
reinsurance.
C0180/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Accepted
reinsurance
(gross), Cash
out–flows —
Future
expenses and
other cash
out–flows
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones related to expenses that
will be incurred in servicing insurance and
reinsurance obligations, and other cash–flow items
such as taxation payments which are, or expected to
be, charged to policyholders or are required to settle
the insurance obligations, regarding line of business,
as defined in Annex I to Delegated Regulation (EU)
2015/35, Accepted reinsurance.
Cash out–flows from non–life insurance contracts
that will change to Annuities but not yet formally
settled as Annuities, and dealt with within the same
company shall also be included.
C0190/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Accepted
reinsurance
(gross), Cash
in–flows —
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–
flows are the ones stemming from future
premiums and any additional cash flows that result
from those premiums, regarding line of business, as
C0200/R0010–
R0330
Future
premiums
Future cash–
flows used in
the Best
estimate,
Accepted
reinsurance
defined in Annex I to Delegated Regulation (EU)
2015/35, Accepted reinsurance.
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–
flows are the ones not included in Future
(gross), Cash
in–flows —
Other cash
in–flows
premiums and not including investment returns,
regarding line of business, as defined in Annex I to
Delegated Regulation (EU) 2015/35, Accepted
reinsurance.
C0205/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Accepted
reinsurance
(gross), Cash
flows —
Total
recoverable
from
reinsurance
(after the
adjustment)
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The future cash–flows undiscounted from amounts
recoverables from reinsurance and SPVs/Finite Re,
including ceded intra group reinsurance, including
future reinsurance premiums. Amount shall be
reported net of adjustment for counterparty default
risk.
C0211/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Health
insurance
(gross), Cash
out–flows —
Future
guaranteed
benefits
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones stemming from Future
guaranteed benefits regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Health insurance.
C0215/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Health
insurance
(gross), Cash
out–flows —
Future
discretionary
benefits
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones stemming from Future
discretionary benefits regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Health insurance (gross).
C0220/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Health
insurance
(gross), Cash
out–flows —
Future
expenses and
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones related to expenses that
will be incurred in servicing insurance and
reinsurance obligations, and other cash–flow items
such as taxation payments which are, or expected to
be, charged to policyholders or are required to settle
the insurance obligations, regarding line of business,
C0230/R0010–
R0330
other cash
out–flows
Future cash–
flows used in
the Best
estimate,
Health
insurance
(gross), Cash
in–flows —
Future
premiums
as defined in Annex I to Delegated Regulation (EU)
2015/35, Health insurance.
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–
flows are the ones stemming from future
premiums and any additional cash flows that result
from those premiums, regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35,line of business, as defined in Annex I to
Delegated Regulation (EU) 2015/35, Health
insurance.
C0240/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Health
insurance
(gross), Cash
in–flows —
Other cash
in–flows
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–
flows are the ones not included in Future
premiums and not including investment returns,
regarding line of business, as defined in Annex I to
Delegated Regulation (EU) 2015/35, Health
insurance.
C0245/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Health
Insurance
(gross), Cash
flows —
Total
recoverable
from
reinsurance
(after the
adjustment)
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30,
aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The future cash–flows undiscounted from amounts
recoverables from reinsurance and SPVs/Finite Re,
including ceded intra group reinsurance, including
future reinsurance premiums. Amount shall be
reported net of adjustment for counterparty default
risk.
C0251/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Health
reinsurance
(gross), Cash
out–flows —
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones stemming from Future
guaranteed benefits regarding line of business, as
Future
guaranteed
benefits
defined in Annex I to Delegated Regulation (EU)
2015/35, Health reinsurance.
C0255/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Health
reinsurance
(gross), Cash
out–flows —
Future
discretionary
benefits
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the
years
after year 50.
The cash–flows are the ones stemming from Future
discretionary benefits regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Health reinsurance.
C0260/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Health
reinsurance
(gross), Cash
out–flows —
Future
expenses and
other cash
out–flows
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–flows are the ones related to expenses that
will be incurred in servicing insurance and
reinsurance obligations, and other cash–flow items
such as taxation payments which are, or expected to
be, charged to policyholders or are required to settle
the insurance obligations, regarding line of business,
as defined in Annex I to Delegated Regulation (EU)
2015/35, Health reinsurance.
Cash out–flows from non–life insurance contracts
that will change to Annuities but not yet formally
settled as Annuities, and dealt within the same
company shall also be included.
C0270/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Health
reinsurance
(gross), Cash
in–flows —
Future
premiums
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–
flows are the ones stemming from future
premiums and any additional cash flows that result
from those premiums, regarding line of business, as
defined in Annex I to Delegated Regulation (EU)
2015/35, Health reinsurance.
C0280/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Amount of undiscounted cash–flows expected for
each year from year 1 to year 30, aggregated for the
interval of years 31 to 40, aggregated for the interval
Health
reinsurance
(gross), Cash
in–flows —
Other cash
in–flows
of years 41 to 50 and aggregated for all the years
after year 50.
The cash–
flows are the ones not included in Future
premiums and not including investment returns,
regarding line of business, as defined in Annex I to
Delegated Regulation (EU) 2015/35, Health
reinsurance.
C0285/R0010–
R0330
Future cash–
flows used in
the Best
estimate,
Health
reinsurance
(gross), Cash
flows -
Total
recoverable
from
reinsurance
(after the
adjustment)
Amount of Health SLT insurance obligations
undiscounted cash–flows expected for each year
from year 1 to year 30, aggregated for the interval of
years 31 to 40, aggregated for the interval of years 41
to 50 and aggregated for all the years after year 50.
The future cash–flows undiscounted from amounts
recoverables from reinsurance and SPVs/Finite Re,
including ceded intra group reinsurance, including
future reinsurance premiums. Amount shall be
reported net of adjustment for counterparty default
risk.
C0290/R0010-R0330 Future cash–
flows used in
the Best
estimate –
Total
recoverable
from
reinsurance
(after the
adjustment)
Amount of
Life and Health SLT
undiscounted cash–
flows expected for each year from year 1 to year 30,
aggregated for the interval of years 31 to 40,
aggregated for the interval of years 41 to 50 and
aggregated for all the years after year 50.
The future cash–flows undiscounted from amounts
recoverables from reinsurance and SPVs/Finite Re,
including ceded intra group reinsurance, including
future reinsurance premiums. Amount shall be
reported net of adjustment for counterparty default
risk.