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S.30.02 — Facultative covers for non–life and life business shares data

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S.30.02 — Facultative covers for non–life and life business shares data

General comments:

This section relates to annual submission of information for individual entities.

This template is relevant to insurance and reinsurance undertakings which reinsure and/or retrocede business on a facultative basis.

It shall be filled by the non–life and life insurance and reinsurance undertakings with information on shares of reinsurers of facultative covers in the next reporting year covering information on the 20 largest facultative reinsurance exposures (part of sum insured transferred to all reinsurers) overall plus the largest two in each line of business if not covered by the 20 largest (e.g. in cases where the risks accepted do not fit in the regular policy acceptance and could only be accepted in case part of the risk is reinsured on a facultative basis). Each facultative risk is submitted to the reinsurer and terms and conditions of the facultative reinsurance are negotiated individually for each policy. Treaties that automatically cover risks are out of scope of this template and must be reported in S.30.03.

Furthermore, each underwriting risk shall have a unique code specified by the ‘risk identification code’. Each chosen risk shall be separated to get unique conditions for a contract in a single line. Where a facultative cover as reported in template S.30.01 is related to more than one reinsurance undertaking, this template shall be filled in with as many rows as the number of reinsurance undertakings involved for the specific facultative cover.

This template is prospective (to be in line with S.30.03) and as such shall reflect the reinsurance treaties effective and valid during the next reporting year for the selected 20 largest facultative reinsurance exposures overall plus the largest two in each line of business if not covered by the 20 largest. Undertakings shall report the most important risks of the next reporting period which are covered by reinsurance treaties valid during the next reporting period. If reinsurance strategy changes materially after the validity date or if the renovation of the reinsurance contracts are performed later than the reporting date and before next 1 January, the information on this template shall be re–submitted when adequate.

Facultative placements covering different lines of business shall also appear in the various rows if they are ranked within the overall 20 largest facultative reinsurance exposures plus the largest two in each line of business if not covered by the 20 largest biggest risks of the same line of business.

This template shall be filled in for each reinsurer that accepted the facultative cover.

This template should only be reported if the reinsurance recoverables are higher than 10% of the Best Estimate calculated separately for life and non-life business.

ITEM INSTRUCTIONS
Facultative covers non–life
C0020 Reinsurance
program code
Undertaking specific reinsurance code that links the
dominant treaty of reinsurance programme which also
protects the risk covered by the facultative reinsurance. The
Reinsurance program code shall be in line with the
Reinsurance program code of S.30.03 —
Outgoing
Reinsurance Program in the next reporting year.
C0030 Risk
identification
Code
For each line of business, as defined in Annex I to Delegated
Regulation (EU) 2015/35, of non–life insurance a selection
shall be made of the 20 largest facultative reinsurance
exposures (part of sum insured transferred to all reinsurers)
overall plus the largest two in each line of business if not
covered by the 20 largest in terms of exposure that are
subject to facultative reinsurance in force in the reporting
period (also if they originated in preceding years). The code
is a unique identifying number assigned by the insurer that
identifies the risk and shall remain unchanged for subsequent
annual reports.
This code once assigned shall not be reused for another risk
even when the risk to which the code was originally assigned
does not exist anymore.
When one risk affects more than one line of business the
same code can be used for all the lines of business affected.
C0040 Facultative
reinsurance
Placement
identification
code
Each facultative reinsurance placement must be assigned a
sequence number which is unique for the risk. The
facultative reinsurance placement identification code is entity
specific.
C0050 Code of the Identification code of the reinsurer by this order of priority:
reinsurer
Legal Entity Identifier (LEI);

Specific code attributed by the undertaking
In case a specific code is attributed by the undertaking, the
code shall be unique for the specific reinsurer or broker and
shall not overlap with any other code, attributed by the
undertaking or LEI code.
In the cases where a code already exists (e.g. national
identifier), the same code is used as this identifier and shall
be kept consistently over time until a LEI code exists.
C0051 Type of code
reinsurer
Identification of the code used in item ‘Code reinsurer’ The
following closed list shall be used:
1 —
LEI
2 —
Specific code
C0061 Line of
business for
non-life
Identification of the line
of business, as defined in Annex I to
Delegated Regulation (EU) 2015/35, reported. The following
closed list shall be used:
1 —
Medical expense insurance
2 —
Income protection insurance
3 —
Workers’ compensation insurance
4 —
Motor vehicle liability insurance
5 —
Other motor insurance
6 —
Marine, aviation and transport insurance
7 —
Fire and other damage to property insurance
8 —
General liability insurance
9 —
Credit and suretyship insurance
10 —
Legal expenses insurance
11 —
Assistance
12 —
Miscellaneous financial loss
13 —
Proportional medical expense reinsurance
14 —
Proportional income protection reinsurance
15 —
Proportional workers’ compensation reinsurance
16 —
Proportional motor vehicle liability reinsurance
17 —
Proportional other motor reinsurance
18 —
Proportional marine, aviation and transport reinsurance
19 —
Proportional fire and other damage to property
reinsurance
20 —
Proportional general liability reinsurance
21 —
Proportional credit and suretyship reinsurance
22 —
Proportional legal expenses reinsurance
23 —
Proportional assistance reinsurance
24 —
Proportional miscellaneous financial loss reinsurance
25 —
Non–proportional health reinsurance
26 —
Non–proportional casualty reinsurance
27 —
Non–proportional marine, aviation and transport
reinsurance
28 —
Non–proportional property reinsurance
C0065 Indication of Please indicate whether the exposure belongs to the 20
belonging to largest exposures of the undertaking. The following close list
the 20 largest
exposures
shall be used:
1 –
Belongs to 20 largest
2 –
LoB largest not in the 20 largest
C0100 Share reinsurer
(%)
Percentage of the facultative placement accepted by the
reinsurer, expressed as an absolute percentage of the Amount
reinsured on a facultative basis, with all reinsurers, as
reported in column C0160 of S.30.01 —
Facultative covers
(in terms of reinsured exposure) —
Basic.
The percentage shall be reported as a decimal.
C0110 Currency Identify the ISO 4217 alphabetic code of the currency used
while placing the facultative cover. All the amounts must be
expressed in this currency for the specific facultative cover,
unless otherwise required by the national supervisory
authority. In case the facultative cover is placed in two
different currencies, then the main currency must be filled.
C0120 Sum reinsured
to facultative
reinsurer
The sum reinsured on a facultative basis
with the reinsurer.
C0130 Facultative
ceded
reinsurance
premium
Expected gross annual or written reinsurance premium,
ceded to reinsurer for their share.
C0140 Annotations Description of cases where either the reinsurer’s participation
is at conditions different from those of the standard
facultative or treaty placement, or to provide any other
information that the undertaking has to bring to the attention
of the Supervisor.
Facultative covers life
C0150 Reinsurance
program code
Undertaking specific reinsurance code that links the
dominant treaty of reinsurance programme which also
protects the risk covered by the facultative reinsurance. The
Reinsurance program code shall be in line with the
Reinsurance program code of S.30.03 —
Outgoing
Reinsurance Program in the next reporting year.
C0160 Risk
identification
code
For each line of business, as defined in Annex I to Delegated
Regulation (EU) 2015/35, of life insurance a selection shall
be made of the 20 largest facultative reinsurance exposures
(part of sum insured transferred to all reinsurers) overall plus
the largest two in each line of business if not covered by the
20 largest in terms of exposure that are subject to facultative
reinsurance in force in the reporting period (also if they
originated in preceding years). The code is a unique
identifying number assigned by the insurer that identifies the
risk within the branch, and this code cannot be reused for
other risks in the same branch and shall remain unchanged
for subsequent annual reports.
This code once assigned shall not be reused for another risk
even when the risk to which the code was originally assigned
does not exist anymore.
When one risk affects more than one line of business the
same code can be used for all the lines of business affected.
C0170 Facultative
reinsurance
placement
identification
code
A sequential number which is unique for the risk, assigned to
each facultative reinsurance placement by the undertaking.
C0180 Code reinsurer Identification code of
the reinsurer by this order of priority:

Legal Entity Identifier (LEI);

Specific code attributed by the undertaking
In case a specific code is attributed by the undertaking, the
code shall be unique for the specific reinsurer and shall not
overlap with any other code, attributed by the undertaking or
LEI code.
In the cases where a code already exists (e.g. national
identifier),
the same code is used as this identifier and shall
be kept consistently over time until a LEI code exists.
C0181 Type of code
reinsurer
Identification of the code used in item ‘Code reinsurer’ The
following closed list shall be used:
1 —
LEI
2 —
Specific
code
C0191 Line of
business for life
Identification of the line of business, as defined in Annex I to
Delegated Regulation (EU) 2015/35, reported. The following
closed list shall be used:
29 —
Health insurance
30 —
Insurance with profit participation
31 —
Index–linked and unit–linked insurance
32 —
Other life insurance
33 —
Annuities stemming from non–life insurance contracts
and relating to health insurance obligations
34 —
Annuities stemming from non–life insurance contracts
and relating to insurance obligations other than health
insurance obligations
35 —
Health reinsurance
36 —
Life reinsurance
C0195 Indication of
belonging to
the 20 largest
exposures
Please indicate whether the exposure belongs to the 20
largest exposures of the undertaking. The following close list
shall be used:
1 –
Belongs to 20 largest
2 –
LoB largest not in the 20 largest
C0230 Share reinsurer
(%)
Percentage of the facultative placement accepted by the
reinsurer, expressed as an absolute percentage of the Amount
reinsured on a facultative basis, with all reinsurers, as
reported in column C0310 of S.30.01 —
Facultative covers
(in terms of reinsured exposure) —
Basic.
The percentage shall be reported as a decimal.
C0240 Currency Identify ISO 4217 alphabetic code of the currency used while
placing the facultative cover. All the amounts must be
expressed in this currency for the specific facultative cover,
unless otherwise required by the national supervisory
authority. In case the facultative cover is placed in two
different currencies, then the main currency must be filled.
C0250 Sum reinsured
to facultative
reinsurer
The sum reinsured on a facultative basis with the reinsurer.
C0260 Facultative
ceded
Expected gross annual or written reinsurance premium,
ceded to reinsurer for their share.
reinsurance
premium
C0270 Annotations Description of cases where either the reinsurer’s participation
is at conditions different from those of the standard
facultative or treaty placement, or to provide any other
information that the undertaking has to bring to the attention
of the Supervisor.
Information on reinsurers and brokers
C0280 Code reinsurer Identification code of the reinsurer by this order of priority:
*
Legal Entity Identifier (LEI);
*
Specific code attributed by the undertaking
In case a specific code is attributed by the undertaking, the
code shall be unique for the specific reinsurer and shall not
overlap with any other code, attributed by the undertaking or
LEI code.
In the cases where a code already exists (e.g. national
identifier), the same code is used as this identifier and shall
be kept consistently over time until a LEI code exists.
C0290 Type of code
reinsurer
Identification of the code used in item ‘Code reinsurer’ The
following closed list shall be used:
1 —
LEI
2 —
Specific code
C0300 Legal name
reinsurer
Legal name of the reinsurer to whom the underwriting risk
has been transferred. The official name of the risk–carrier
reinsurer is stated in the reinsurance contract. It is not
permitted to fill in the name of a reinsurance broker. Nor is it
permitted to state a general or incomplete name as
international reinsurers have several
operating companies
that may be based in different countries.
In case of pooling arrangements, the name of the Pool (or
pool manager) can be filled only if the Pool is a legal entity.
C0310 Type of
reinsurer
Type of reinsurer to whom the underwriting risk has been
transferred. The following closed list shall be used:
1 —
Direct Life insurer
2 —
Direct Non–life insurer
3 —
Direct Composite insurer
4 —
Captive insurance undertaking
5 —
Internal reinsurer (reinsurance undertaking which
primary focus is to take risk from other insurance
undertakings within the group)
6 —
External reinsurer (reinsurance undertaking that takes
risks from undertakings other than from insurance
undertakings within the group)
7 —
Captive reinsurance undertaking
8 —
Special purpose vehicle
9 —
Pool entity (where more than one insurance or
reinsurance undertakings are involved)
10 —
State pool
C0320 Country of
residency
Identify the ISO 3166–1 alpha–2 code for the country where
the reinsurer is legally authorised/licensed.
C0330 External rating
assessment by
nominated
ECAI
Rating of the reinsurer at the reporting reference date as
provided by the nominated credit assessment institution
(ECAI).
If the rating is not available the item shall be left
blank.
C0340 Nominated
ECAI
Identify the credit assessment institution (ECAI) giving the
external rating in C0330, by using the name of the ECAI as
published on ESMA’s website. In case of ratings issued by
subsidiaries of the ECAI please report the parent ECAI (the
reference is to ESMA list of credit rating agencies registered
or certified in accordance with Regulation
(EC) No
1060/2009 of the European Parliament and of the Council of
16 September 2009 on credit rating agencies). This item shall
be reported when External rating (C0330) is reported.
C0350 Credit quality
step
Identify the credit quality step attributed to the reinsurer. The
credit quality step shall reflect any readjustments to the credit
quality made internally by the undertakings that use the
standard formula.
One of the options in the following closed list shall be used:
0 —
Credit quality step 0
1 —
Credit quality step 1
2 —
Credit quality step 2
3 —
Credit quality step 3
4 —
Credit quality step 4
5 —
Credit quality step 5
6 —
Credit quality step 6
9 —
No rating available
C0360 Internal rating Internal rating of the reinsurer for undertakings using internal
model to the extent that the internal ratings are used in their
internal modelling. If an internal model undertaking is using
solely external ratings this item shall not be reported.